[Rev. 6/29/2024 3:50:31 PM--2023]

CHAPTER 377D - TAX FOR MISCELLANEOUS LOCAL PURPOSES

NRS 377D.100        County ordinance imposing tax: Enactment; required approval; mandatory provisions.

NRS 377D.110        Remittances to Department; deposit in Sales and Use Tax Account; distribution.

NRS 377D.120        Redistribution by Department.

NRS 377D.130        Permissible uses of money received from tax and penalties and interest; annual report to Director of Legislative Counsel Bureau.

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NRS 377D.100  County ordinance imposing tax: Enactment; required approval; mandatory provisions.

      1.  The board of county commissioners of each county may enact an ordinance imposing a tax at the rate of one-quarter of 1 percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail, or stored, used or otherwise consumed in the county. An ordinance adopted pursuant to this section must be approved by:

      (a) A two-thirds majority of the members of the board of county commissioners; or

      (b) A majority of the registered voters of the county voting on the question at a primary, general or special election.

      2.  Any tax imposed pursuant to this section applies throughout the county, including incorporated cities in the county.

      3.  An ordinance enacted pursuant to this section must include provisions in substance as follows:

      (a) Provisions substantially identical to those contained in chapter 374 of NRS, insofar as applicable.

      (b) A provision that all amendments to chapter 374 of NRS after the date of enactment of the ordinance, not inconsistent with this chapter, automatically become a part of the ordinance.

      (c) A provision that the county shall contract before the effective date of the ordinance with the Department to perform all functions incident to the administration or operation of the tax in the county.

      (d) A provision that a purchaser is entitled to a refund, in accordance with the provisions of NRS 374.635 to 374.720, inclusive, of the amount of the tax required to be paid that is attributable to the tax imposed upon the sale of, and the storage, use or other consumption in the county of, tangible personal property used for the performance of a written contract:

             (1) Entered into on or before the effective date of the tax; or

             (2) For the construction of an improvement to real property for which a binding bid was submitted before the effective date of the tax if the bid was afterward accepted,

Ê if, under the terms of the contract or bid, the contract price or bid amount cannot be adjusted to reflect the imposition of the tax.

      (e) A provision that specifies the date on which the tax must first be imposed, which must be the first day of the first calendar quarter that begins at least 120 days after the effective date of the ordinance.

      (Added to NRS by 2019, 3261)

NRS 377D.110  Remittances to Department; deposit in Sales and Use Tax Account; distribution.

      1.  All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid pursuant to this chapter must be paid to the Department in the form of remittances payable to the Department.

      2.  The Department shall deposit the payments in the State Treasury to the credit of the Sales and Use Tax Account in the State General Fund.

      3.  The State Controller, acting upon the collection data furnished by the Department, shall monthly:

      (a) Transfer from the Sales and Use Tax Account 1.75 percent of all fees, taxes, interest and penalties collected pursuant to this chapter during the preceding month to the appropriate account in the State General Fund as compensation to the State for the cost of collecting the tax.

      (b) Determine for each county an amount of money equal to any fees, taxes, interest and penalties collected in or for that county pursuant to this chapter during the preceding month, less the amount transferred to the State General Fund pursuant to paragraph (a).

      (c) Transfer the amount determined for each county to the Intergovernmental Fund and remit the money to the county treasurer to be held and expended for the purposes identified in NRS 377D.130.

      (Added to NRS by 2019, 3262)

NRS 377D.120  Redistribution by Department.  The Department may redistribute any proceeds from any tax, interest or penalty collected pursuant to this chapter which is determined to be improperly distributed, but no such redistribution may be made as to amounts originally distributed more than 6 months before the date on which the Department obtains knowledge of the improper distribution.

      (Added to NRS by 2019, 3263)

NRS 377D.130  Permissible uses of money received from tax and penalties and interest; annual report to Director of Legislative Counsel Bureau.

      1.  The money received from any tax imposed pursuant to NRS 377D.100 and any applicable penalty or interest must be retained by the county, or remitted to a city or school district in the county, and must only be used to pay the cost of:

      (a) One or more programs of early childhood education operated by the county school district or any public school in the county school district;

      (b) One or more programs of adult education operated by the county school district or any public school in the county school district;

      (c) One or more programs to reduce truancy;

      (d) One or more programs to reduce homelessness;

      (e) The development or redevelopment of affordable housing or ensuring the availability or affordability of housing, including, without limitation, any infrastructure or services to support the development or redevelopment of affordable housing;

      (f) Incentives for the recruitment or retention of licensed teachers for high-vacancy schools in the county school district; and

      (g) One or more joint labor-management programs of workforce training in the hospitality industry.

      2.  If a public school ceases to be a high-vacancy school, the county school district in which the public school is located:

      (a) May continue to use the money received by the county school district from any tax imposed pursuant to NRS 377D.100 to pay incentives to licensed teachers at the public school pursuant to paragraph (f) of subsection 1 for the remainder of the school year in which the public school ceased to be a high-vacancy school; and

      (b) Shall not use the money received by the county school district from any tax imposed pursuant to NRS 377D.100 to pay incentives to licensed teachers at the public school pursuant to paragraph (f) of subsection 1 for any subsequent school year unless the public school newly qualifies as a high-vacancy school.

      3.  A county that receives money from a tax imposed pursuant to NRS 377D.100, and any city or school district to which the money is remitted, must account separately for all such money. On or before November 1 of each year, each such county, city or school district shall prepare a report detailing how all money received from a tax imposed pursuant to NRS 377D.100 was spent during the immediately preceding fiscal year and submit the report to the Director of the Legislative Counsel Bureau for transmission to the next session of the Legislature, if the report is submitted in an even-numbered year, or to the Legislative Commission, if the report is submitted in an odd-numbered year.

      4.  As used in this section, “high-vacancy school” means a public school, other than a charter school, in which 10 percent or more of the classroom teacher positions at the public school are:

      (a) Vacant for 20 consecutive days or more; or

      (b) Filled by a substitute teacher for 20 consecutive days or more in the same classroom or assignment.

      (Added to NRS by 2019, 3263)