NRS 277A.480
Imposition of tax upon approval of voters.


Upon approval of the registered voters of a county voting on a question presented to the voters pursuant to NRS 277A.470 recommending the imposition of a tax on 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, the board of county commissioners shall impose a tax by ordinance on 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. The tax must be imposed throughout the county, including all cities within the county, upon all retailers in the business of selling tangible personal property. Any ordinance enacted under this subsection must include provisions in substance as follows:

1.

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

2.

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.

3.

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

4.

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 the 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.

Source: Section 277A.480 — Imposition of tax upon approval of voters., https://www.­leg.­state.­nv.­us/NRS/NRS-277A.­html#NRS277ASec480.

277A.010
Short title.
277A.020
Definitions.
277A.030
“Acquire” and “acquisition” defined.
277A.040
“Board” defined.
277A.050
“City” defined.
277A.060
“Commission” defined.
277A.070
“Department” defined.
277A.080
“Fixed guideway” defined.
277A.090
“Improve” and “improvement” defined.
277A.100
“Project” defined.
277A.110
“Public highway” defined.
277A.120
“Public transit system” defined.
277A.130
“Street banner” defined.
277A.140
“Town” defined.
277A.150
“Vending stand” defined.
277A.160
Interpretation and construction of chapter.
277A.170
Creation by ordinance in certain counties.
277A.180
Composition
277A.200
Organization and meetings.
277A.210
Capacity to sue and be sued
277A.220
Designation and duties as metropolitan planning organization.
277A.230
Powers regarding federal money and projects and public hearings
277A.240
Creation of fund to match federal money
277A.250
Powers regarding property, eminent domain and adoption of regulations.
277A.255
Disposal of real property and improvements acquired by exercise of power of eminent domain: Procedure
277A.260
Security in operations
277A.265
Creation, maintenance or display of comprehensive model or map of physical location of facilities of public utility, public water system or video service provider prohibited.
277A.270
Exclusive operation of system of public transportation
277A.280
Authority of commission and certain counties and cities to establish or operate public transit system
277A.283
Powers regarding provision of freight rail service in relation to certain qualified projects approved by Office of Economic Development.
277A.285
Powers regarding Complete Streets Program.
277A.290
Powers regarding parking facilities or parking spaces for general public and public employees.
277A.300
Electrical and communication systems and related infrastructure: Construction, modification, operation and maintenance
277A.310
Placement of street banners: Authority of commission
277A.320
Counties whose population is 700,000 or more: Construction, installation and maintenance of vending stands for passengers of public mass transportation.
277A.330
Counties whose population is 700,000 or more: Construction, installation and maintenance of benches, shelters and transit stops for passengers of public mass transportation.
277A.340
Counties whose population is 700,000 or more: Advisory committee concerning construction, installation and maintenance of benches, shelters and transit stops.
277A.345
Counties whose population is 700,000 or more: Establishment of regional rapid transit authority
277A.347
Establishment of Nevada Yellow Dot Program in counties whose population is 700,000 or more
277A.350
Cooperation with local air pollution control board and regional planning coalition in certain counties
277A.360
Annual reports to Department by commissions in certain counties.
277A.370
Agreements for exchange of cash flow based on price of fuel.
277A.380
Exercise of additional powers.
277A.400
“High-capacity transit” defined.
277A.410
Applicability.
277A.420
Interpretation and construction.
277A.430
Powers regarding transportation projects and high-capacity transit systems.
277A.440
Agreements related to development of transportation project or high-capacity transit system.
277A.450
Utilization of turnkey procurement and competitive negotiation procurement process.
277A.460
Creation of account for deposit of appropriations used to pay costs of transportation project.
277A.470
Recommendations to board of county commissioners for imposition of tax
277A.480
Imposition of tax upon approval of voters.
277A.490
Remittance and use of proceeds of tax.
Last Updated

Feb. 5, 2021

§ 277A.480’s source at nv​.us