NRS: CHAPTER 377A - TAXES FOR MISCELLANEOUS SPECIAL PURPOSES

[Rev. 6/29/2024 3:50:18 PM--2023]

CHAPTER 377A - TAXES FOR MISCELLANEOUS SPECIAL PURPOSES

NRS 377A.010 Definitions.

NRS 377A.011 “Agriculture” defined.

NRS 377A.012 “Board” defined.

NRS 377A.014 “Construction, maintenance and repair” defined.

NRS 377A.0145 “Facility for senior citizens” defined.

NRS 377A.015 “Library” defined.

NRS 377A.0155 “Park” defined.

NRS 377A.016 “Public transit system” defined.

NRS 377A.017 “Recreational facility” defined.

NRS 377A.0175 “Recreational program” defined.

NRS 377A.018 “Senior citizen” defined.

NRS 377A.019 “Services for senior citizens” defined.

NRS 377A.020 Taxes for certain special purposes: Imposition; proposal for increase in rate or change of use; effective dates.

NRS 377A.030 Mandatory provisions of ordinance imposing tax.

NRS 377A.040 Mandatory provision of ordinance amending ordinance imposing tax.

NRS 377A.050 Remittances to Department; deposit in Sales and Use Tax Account; distribution.

NRS 377A.060 Redistribution by Department.

NRS 377A.062 Fund for county swimming pool: Deposit and use of net tax proceeds.

NRS 377A.064 County fund for promotion of tourism: Deposit of net tax proceeds.

NRS 377A.068 Tax for promotion of tourism: Creation of county fair and recreation board required; use of proceeds.

NRS 377A.070 Public transit fund: Deposit of net tax proceeds.

NRS 377A.080 Tax for public transit system, construction, maintenance and repair of public roads, improvement of air quality or any combination thereof: Creation and authority of regional transportation commission.

NRS 377A.090 Money for public transit system, public roads, air quality or any combination thereof: Sources; authority of board of county commissioners or regional transportation commission.

NRS 377A.092 Support fund for agriculture, libraries, parks, recreation and senior citizens: Deposit of net tax proceeds.

NRS 377A.094 Money for agriculture, libraries, parks, recreation and senior citizens: Sources; authority of board of county commissioners.

NRS 377A.100 Ordinances or resolutions for issuance of certain bonds or other securities: Authorized covenants; pledged revenues.

NRS 377A.110 Tax for public transit system, construction, maintenance and repair of public roads, improvement of air quality or any combination thereof: Reduction of amount; limitation on repeal, amendment or modification; dissolution of regional transportation commission.

NRS 377A.115 Tax for agriculture, libraries, parks, recreation and senior citizens: Limitation on repeal, amendment or modification.

NRS 377A.120 Department’s authority to act for counties.

NRS 377A.130 Public transit system: Services.

NRS 377A.140 Public transit system in larger counties: Programs to reduce or manage motor vehicle traffic, and other services requested by general public.

_________

NRS 377A.010 Definitions. As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 377A.011 to 377A.019, inclusive, have the meanings ascribed to them in those sections.

(Added to NRS by 1981, 1648; A 1985, 734; 1991, 40; 1997, 2971; 2005, 1397)

NRS 377A.011 “Agriculture” defined.

1. “Agriculture” means the current use of real property as a business venture for profit, which business venture produced a minimum gross income of $5,000 during the immediately preceding calendar year from the following pursuits:

(a) Raising, harvesting and selling crops, fruit, flowers, timber or other products of the soil;

(b) Feeding, breeding, management and sale of livestock, poultry or the produce thereof;

(c) Operating a feed lot consisting of at least 50 head of cattle or an equivalent number of animal units of sheep or hogs, for the production of food;

(d) Raising furbearing animals or bees; or

(e) Dairying and the sale of dairy products.

Ê The term includes every process and step necessary and incident to the preparation and storage of the products raised on such property for human or animal consumption or for marketing except actual market locations.

2. As used in this section, “current use” of real property for agricultural purposes includes:

(a) Land lying fallow for 1 year as a normal and regular requirement of good agricultural husbandry;

(b) Land planted in orchards or other perennials prior to maturity; and

(c) Land leased or otherwise made available for use by an agricultural association formed pursuant to chapter 547 of NRS.

(Added to NRS by 2005, 1395)

NRS 377A.012 “Board” defined. “Board” means the board of county commissioners.

(Added to NRS by 1997, 2970)

NRS 377A.014 “Construction, maintenance and repair” defined. “Construction, maintenance and repair” includes the acquisition, operation or use of any material, equipment or facility that is used exclusively for the construction, maintenance or repair of a public road and is necessary for the safe and efficient use of the public road, including, without limitation:

1. Grades and regrades;

2. Graveling, oiling, surfacing, macadamizing and paving;

3. Sweeping, cleaning and sanding roads and removing snow from a public road;

4. Crosswalks and sidewalks;

5. Culverts, catch basins, drains, sewers and manholes;

6. Inlets and outlets;

7. Retaining walls, bridges, overpasses, underpasses, tunnels and approaches;

8. Artificial lights and lighting equipment, parkways, control of vegetation and sprinkling facilities;

9. Rights-of-way;

10. Grade and traffic separators;

11. Fences, cattle guards and other devices to control access to a public road;

12. Signs and devices for the control of traffic; and

13. Facilities for personnel and the storage of equipment used to construct, maintain or repair a public road.

(Added to NRS by 1997, 2970)

NRS 377A.0145 “Facility for senior citizens” defined. “Facility for senior citizens” means real and personal property and improvements to real property that are designed to meet the recreational, cultural, leisure or nutritional needs of senior citizens, or any combination thereof, and all appurtenances or customary facilities and uses associated therewith.

(Added to NRS by 2005, 1395)

NRS 377A.015 “Library” defined. “Library” means:

1. A county library established, operated and maintained by the county pursuant to NRS 379.010; and

2. A district library established, operated and maintained by the county pursuant to NRS 379.021.

(Added to NRS by 2005, 1395)

NRS 377A.0155 “Park” defined. “Park” means real property and any improvements made thereon that are designed to serve the cultural, leisure, recreational and outdoor needs of natural persons. The term does not include a golf course, a driving range used to practice the sport of golf or any similar facility related to the sport of golf.

(Added to NRS by 2005, 1395)

NRS 377A.016 “Public transit system” defined. “Public transit system” means a system employing any method of conveyance that is operated for public use and transports persons within a county.

(Added to NRS by 1997, 2971)

NRS 377A.017 “Recreational facility” defined. “Recreational facility” means real and personal property and improvements to real property for athletic, cultural and leisure activities and all appurtenances or customary facilities and uses associated therewith. The term does not include a golf course, a driving range used to practice the sport of golf or any similar facility related to the sport of golf.

(Added to NRS by 2005, 1395)

NRS 377A.0175 “Recreational program” defined. “Recreational program” means a program that is designed to provide athletic, cultural or leisure activities to members of the general public.

(Added to NRS by 2005, 1396)

NRS 377A.018 “Senior citizen” defined. “Senior citizen” means a person who:

1. Is 65 years of age or older; or

2. Has a physical or mental limitation that restricts the person’s ability to provide for his or her recreational, cultural, leisure or nutritional needs.

(Added to NRS by 2005, 1396)

NRS 377A.019 “Services for senior citizens” defined. “Services for senior citizens” means services that are designed to meet the recreational, cultural, leisure or nutritional needs of senior citizens.

(Added to NRS by 2005, 1396)

NRS 377A.020 Taxes for certain special purposes: Imposition; proposal for increase in rate or change of use; effective dates.

1. The board of county commissioners of:

(a) Any county may enact an ordinance imposing a tax for a public transit system, for the construction, maintenance and repair of public roads, for the improvement of air quality or for any combination of those purposes pursuant to NRS 377A.030.

(b) Any county whose population is less than 700,000 may enact an ordinance imposing a tax to promote tourism pursuant to NRS 377A.030.

(c) Any county whose population is less than 15,000 may enact an ordinance imposing a tax to support the operation and maintenance of a county swimming pool and recreational facility pursuant to NRS 377A.030.

(d) Any county whose population is less than 100,000 may enact an ordinance imposing a tax to acquire, develop, construct, equip, operate, maintain, improve and manage libraries, parks, recreational programs and facilities, and facilities and services for senior citizens, and to preserve and protect agriculture, or for any combination of those purposes pursuant to NRS 377A.030. The duration of the levy of a tax imposed pursuant to this paragraph must not exceed 30 years.

2. An ordinance enacted pursuant to this chapter may not become effective before a question concerning the imposition of the tax is approved by a majority of the registered voters of the county voting upon the question which the board may submit to the voters at any general election. A county may combine a question concerning the imposition of a tax described in subsection 1 with questions submitted pursuant to NRS 244.3351, 278.710 or 371.045, or any combination thereof. The board shall also submit to the voters at a general election any proposal to increase the rate of the tax or change the previously approved uses for the proceeds of the tax.

3. Any ordinance enacted pursuant to this section must specify the date on which the tax must first be imposed or on which an increase in the rate of the tax becomes effective, which must be the first day of the first calendar quarter that begins at least 120 days after the approval of the question by the voters.

(Added to NRS by 1981, 1648; A 1983, 1599; 1985, 734; 1989, 1923; 1991, 40, 43; 1993, 1423, 2786; 1995, 572, 574; 1997, 2971; 1999, 1670; 2003, 503, 953, 2383; 2005, 1397, 1778; 2009, 569; 2011, 1238)

NRS 377A.030 Mandatory provisions of ordinance imposing tax. Except as otherwise provided in NRS 377A.110, any ordinance enacted under this chapter must include provisions in substance as follows:

1. A provision imposing a tax upon retailers at the rate of not more than:

(a) For a tax to promote tourism, one-quarter of 1 percent;

(b) For a tax to establish and maintain a public transit system, for the construction, maintenance and repair of public roads, for the improvement of air quality or for any combination of those purposes, one-half of 1 percent;

(c) For a tax to support the operation and maintenance of a county swimming pool and recreational facility, one-quarter of 1 percent; or

(d) For a tax to acquire, develop, construct, equip, operate, maintain, improve and manage libraries, parks, recreational programs and facilities, and facilities and services for senior citizens, and to preserve and protect agriculture, or for any combination of those purposes, one-quarter of 1 percent,

Ê 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 a county.

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

3. 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.

4. 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.

5. 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 a county of, tangible personal property used for the performance of a written contract for the construction of an improvement to real property, entered into on or before the effective date of the tax or the increase in the tax, or for which a binding bid was submitted before that date if the bid was afterward accepted, 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 or the increase in the tax.

(Added to NRS by 1981, 1648; A 1983, 1599; 1985, 734; 1993, 1370, 1423; 1995, 572; 1997, 2972; 2003, 504, 954, 2383; 2005, 1398, 1399, 1778; 2009, 570)

NRS 377A.040 Mandatory provision of ordinance amending ordinance imposing tax. Any ordinance amending the taxing ordinance must include a provision in substance that the county shall amend the contract made under subsection 4 of NRS 377A.030 by a contract made between the county and the State acting by and through the Department before the effective date of the amendatory ordinance, unless the county determines with the written concurrence of the regional transportation commission, in the case of a tax imposed pursuant to paragraph (b) of subsection 1 of NRS 377A.030, or the county fair and recreation board, in the case of a tax imposed pursuant to paragraph (a) of subsection 1 of NRS 377A.030, that no such amendment of the contract is necessary or desirable. Consent of another body is not required for the county to determine that no such amendment of the contract is necessary or desirable in the case of a tax imposed pursuant to paragraph (c) or (d) of subsection 1 of NRS 377A.030.

(Added to NRS by 1981, 1649; A 1983, 1600; 2003, 504; 2005, 1399)

NRS 377A.050 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 to the counties under this chapter must be paid to the Department in the form of remittances payable to the Department.

2. The Department shall deposit the payments with the State Treasurer for credit to 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.

(Added to NRS by 1981, 1649; A 1983, 392; 1989, 314; 1991, 2169; 1997, 460; 1999, 1908; 2009, 2091)

NRS 377A.060 Redistribution by Department. The Department may redistribute any fee, tax, penalty and interest to the county entitled thereto, 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 1981, 1649)

NRS 377A.062 Fund for county swimming pool: Deposit and use of net tax proceeds.

1. The county treasurer shall deposit money received from the State Controller pursuant to NRS 377A.050 to support the operation and maintenance of a county swimming pool and recreational facility in the county treasury for credit to a fund to be known as the fund for the county swimming pool.

2. The fund for the county swimming pool must be accounted for as a separate fund and not as a part of any other fund.

3. The board of county commissioners may use money in the fund for the county swimming pool to support the operation and maintenance of a county swimming pool and recreational facility.

(Added to NRS by 2003, 503; A 2009, 571)

NRS 377A.064 County fund for promotion of tourism: Deposit of net tax proceeds.

1. The county treasurer shall deposit money received from the State Controller pursuant to NRS 377A.050 for promotion of tourism in the county treasury for credit to a fund to be known as the county fund for promotion of tourism.

2. The county fund for promotion of tourism must be accounted for as a separate fund and not as a part of any other fund.

(Added to NRS by 1983, 1599)

NRS 377A.068 Tax for promotion of tourism: Creation of county fair and recreation board required; use of proceeds.

1. In any county in which a tax for promotion of tourism has been imposed, the board shall by resolution create a county fair and recreation board pursuant to chapter 244A of NRS if one has not already been created under that chapter.

2. The county fair and recreation board shall appropriate money in the county fund for promotion of tourism to promote tourism in the county.

3. The county fair and recreation board may draw money out of the county fund for promotion of tourism only for the purpose of promoting tourism.

(Added to NRS by 1983, 1599)

NRS 377A.070 Public transit fund: Deposit of net tax proceeds.

1. The county treasurer shall deposit the money received from the State Controller pursuant to NRS 377A.050 for a public transit system, for the construction, maintenance and repair of public roads, for the improvement of air quality or for any combination of those purposes in the county treasury for credit to a fund to be known as the public transit fund.

2. The public transit fund must be accounted for as a separate fund and not as a part of any other fund.

(Added to NRS by 1981, 1649; A 1983, 1600; 1985, 735; 1997, 2972; 2003, 954)

1. In any county in which a tax for a public transit system, for the construction, maintenance and repair of public roads, for the improvement of air quality or for any combination of those purposes has been imposed, the board shall by ordinance create a regional transportation commission pursuant to chapter 277A of NRS if one has not already been created under that chapter. If a regional transportation commission has already been created under that chapter, that commission may also exercise the powers conferred by this section.

2. The regional transportation commission may:

(a) Appropriate money in the public transit fund accumulated by a county to provide a public transit system for that county if the system is included in a regional transportation plan adopted by the regional transportation commission;

(b) Appropriate money to provide transportation or to support agencies which are providing transportation for the elderly and persons with disabilities, if the services are consistent with the regional transportation plan;

(c) Provide for or perform all functions incident to the administration and operation of the public transit system, including the establishment of fares for the system; and

(d) Adopt regulations for the operation of systems or services provided by the commission and for systems or services financed by the commission and provided by an agency or a private contractor.

3. The commission may draw money out of the public transit fund only for:

(a) The establishment and maintenance of a public transit system for the county and for the support of other activities, services and programs related to transportation which are included in a regional transportation plan adopted by the commission;

(b) The construction, maintenance and repair of public roads;

(c) The distribution of money to the local air pollution control agency which administers the program established in the county pursuant to NRS 445B.500, to support activities, services and programs related to the improvement of air quality;

(d) The payment of principal and interest on notes, bonds or other securities issued to provide money for the cost of projects described in paragraphs (a), (b) and (c); or

(e) Any combination of those purposes.

(Added to NRS by 1981, 1650; A 1985, 735; 1987, 1394; 1991, 40; 1993, 1237; 1997, 2973; 2003, 954)

NRS 377A.090 Money for public transit system, public roads, air quality or any combination thereof: Sources; authority of board of county commissioners or regional transportation commission.

1. Money for the payment of the cost of establishing and maintaining a public transit system, for the construction, maintenance and repair of public roads, for the improvement of air quality or for any combination of those purposes may be obtained by the issuance of bonds and other securities as provided in subsection 2 or 3 or, subject to any pledges, liens and other contractual limitations made pursuant to this chapter, may be obtained by direct distribution from the public transit fund, or may be obtained both by the issuance of such securities and by such direct distribution as the board or, in the case of securities issued by a regional transportation commission, the regional transportation commission, may determine.

2. The board may, after the enactment of an ordinance authorized by paragraph (a) of subsection 1 of NRS 377A.020, from time to time issue bonds and other securities, which are general or special obligations of the county and which may be secured as to principal and interest by a pledge authorized by this chapter of the receipts from the tax imposed by that ordinance.

3. A regional transportation commission authorized to issue bonds or other securities pursuant to subsection 2 of NRS 373.131 may, after the enactment by a board of county commissioners of an ordinance authorized by paragraph (a) of subsection 1 of NRS 377A.020, from time to time issue bonds and other securities, which are special obligations of the regional transportation commission and which may be secured as to principal and interest by a pledge authorized by this chapter or the receipts from the tax imposed by that ordinance.

4. Notwithstanding any other provision of this chapter, no regional transportation commission may issue bonds or other securities pursuant to this chapter unless the regional transportation commission has executed an interlocal agreement with the county relating to the issuance of bonds or other securities by the regional transportation commission. Any such interlocal agreement must include an acknowledgment of the authority of the regional transportation commission to issue bonds or other securities and contain provisions relating to the pledge of revenues for the repayment of the bonds or other securities, the lien priority of the pledge of revenues securing the bonds or other securities, and related matters.

5. The ordinance or resolution authorizing the issuance of any bond or other security must describe the purpose for which it is issued.

(Added to NRS by 1981, 1650; A 1983, 1600; 1985, 736; 1991, 41; 1997, 2973; 2003, 955; 2011, 3321)

NRS 377A.092 Support fund for agriculture, libraries, parks, recreation and senior citizens: Deposit of net tax proceeds.

1. In any county in which a tax has been imposed pursuant to paragraph (d) of subsection 1 of NRS 377A.020, the county treasurer shall deposit the money that is attributable to the imposition of the tax and which is received from the State Controller pursuant to NRS 377A.050 for credit to a fund to be known as the support fund for agriculture, libraries, parks, recreation and senior citizens.

2. The support fund for agriculture, libraries, parks, recreation and senior citizens must be accounted for as a separate fund and not as a part of any other fund.

(Added to NRS by 2005, 1396)

NRS 377A.094 Money for agriculture, libraries, parks, recreation and senior citizens: Sources; authority of board of county commissioners.

1. Except as otherwise provided in this subsection, money to acquire, develop, construct, equip, operate, maintain, improve and manage libraries, parks, recreational programs and facilities, and facilities and services for senior citizens, and to preserve and protect agriculture, or for any combination of those purposes may be obtained, as the board may determine:

(a) By the issuance of bonds and other securities as provided in subsection 2, subject to any pledges, liens and other contractual limitations made pursuant to this chapter;

(b) By direct distribution from the support fund for agriculture, libraries, parks, recreation and senior citizens; or

Ê Money to acquire, develop, construct, equip, operate, maintain, improve and manage recreational programs must not be obtained by the issuance of bonds.

2. The board may, after the enactment of an ordinance authorized by paragraph (d) of subsection 1 of NRS 377A.020, from time to time issue bonds and other securities, which are general or special obligations of the county and which may be secured as to principal and interest by a pledge authorized by this chapter of the receipts from the tax imposed by that ordinance.

3. The ordinance authorizing the issuance of any bond or other security must describe the purpose for which it is issued.

(Added to NRS by 2005, 1396)

NRS 377A.100 Ordinances or resolutions for issuance of certain bonds or other securities: Authorized covenants; pledged revenues.

1. Each ordinance or resolution providing for the issuance of any bond or security issued under this chapter payable from the receipts of the tax imposed pursuant to paragraph (b) of subsection 1 of NRS 377A.030 may, in addition to covenants and other provisions authorized in the Local Government Securities Law, contain a covenant or other provision to pledge and create a lien upon the receipts of the tax or upon the proceeds of any bond or security pending their application to defray the cost of establishing or operating a public transit system, constructing, maintaining or repairing public roads or improving air quality, or both tax proceeds and security proceeds, to secure the payment of any bond or security issued under this chapter.

2. Each ordinance providing for the issuance of any bond or security issued under this chapter payable from the receipts of the tax imposed pursuant to paragraph (d) of subsection 1 of NRS 377A.030 may, in addition to covenants and other provisions authorized in the Local Government Securities Law, contain a covenant or other provision to pledge and create a lien upon:

(a) The receipts of the tax;

(b) The proceeds of any bond or security pending their application to defray the cost of acquiring, developing, constructing, equipping, operating, maintaining, improving and managing libraries, parks, recreational programs and facilities, and facilities and services for senior citizens, and for preserving and protecting agriculture, or for any combination of those purposes; or

Ê to secure the payment of any bond or security issued under this chapter. The provisions of this subsection do not authorize the board of county commissioners of a county to obtain money to acquire, develop, construct, equip, operate, maintain, improve and manage recreational programs by the issuance of bonds.

3. Any money pledged to the payment of bonds or other securities pursuant to subsection 1 or 2 may be treated as pledged revenues of the project for the purposes of subsection 3 of NRS 350.020.

(Added to NRS by 1981, 1650; A 1985, 736; 1991, 41; 1993, 1075; 1997, 2974; 2003, 956; 2005, 1400; 2011, 3322)

1. Subject to the provisions of subsection 2, the board may gradually reduce the amount of any tax imposed pursuant to this chapter for a public transit system, for the construction, maintenance and repair of public roads, for the improvement of air quality or for any combination of those purposes as revenue from the operation of those projects permits. The date on which any reduction in the tax becomes effective must be the first day of the first calendar quarter that begins at least 120 days after the effective date of the ordinance reducing the amount of tax imposed.

2. No such taxing ordinance may be repealed or amended or otherwise directly or indirectly modified in such a manner as to impair any outstanding bonds issued under this chapter, or other obligations incurred under this chapter, until all obligations, for which revenues from the ordinance have been pledged or otherwise made payable from such revenues pursuant to this chapter, have been discharged in full, but the board may at any time dissolve the regional transportation commission as provided in NRS 373.120 and provide that no further obligations be incurred thereafter.

(Added to NRS by 1981, 1650; A 1983, 1600; 1985, 736; 1997, 2974; 2003, 956, 2384; 2005, 1778; 2011, 3323)

NRS 377A.115 Tax for agriculture, libraries, parks, recreation and senior citizens: Limitation on repeal, amendment or modification. The board shall not repeal or amend or otherwise directly or indirectly modify an ordinance enacted pursuant to paragraph (d) of subsection 1 of NRS 377A.020 in such a manner as to impair an outstanding bond issued pursuant to this chapter, or other obligations incurred pursuant to this chapter, until all obligations for which revenue from the ordinance have been pledged or otherwise made payable from such revenues pursuant to this chapter have been discharged in full or provision for full payment and redemption has been made.

(Added to NRS by 2005, 1396)

NRS 377A.120 Department’s authority to act for counties. In any proceeding under any ordinance enacted pursuant to this chapter, the Department may act for and on behalf of the county which has enacted that ordinance.

(Added to NRS by 1981, 1651)

NRS 377A.130 Public transit system: Services. A public transit system may, in addition to providing local transportation within a county, provide:

1. Services to assist commuters in communicating with others to share rides;

2. Transportation for elderly persons and persons with disabilities, including, without limitation, nonemergency medical transportation of persons to facilitate their participation in jobs and day training services as defined in NRS 435.176;

3. Parking for the convenience of passengers on the system;

4. Stations and other necessary facilities to ensure the comfort and safety of passengers; and

5. Transportation that is available pursuant to NRS 277A.280.

(Added to NRS by 1981, 1651; A 1999, 2176; 2009, 866, 2240)

NRS 377A.140 Public transit system in larger counties: Programs to reduce or manage motor vehicle traffic, and other services requested by general public. A public transit system in a county whose population is 700,000 or more may, in addition to providing local transportation within the county and the services described in NRS 377A.130, provide:

1. Programs to reduce or manage motor vehicle traffic; and

2. Any other services for a public transit system which are requested by the general public,

Ê if those additional services are included and described in a long-range plan adopted pursuant to 23 U.S.C. § 134 and 49 U.S.C. § 5303.

(Added to NRS by 1995, 1045; A 1997, 1992, 2974; 1999, 492, 2176; 2011, 1238; 2021, 1604)