NRS 371.045
Supplemental governmental services tax: Imposition, collection and use of proceeds by county whose population is less than 100,000 or is 700,000 or more.


1.

A board of county commissioners of a county whose population is less than 100,000 or is 700,000 or more may by ordinance, but not as in a case of emergency, after receiving the approval of a majority of the registered voters voting on the question at a primary, general or special election, impose a supplemental governmental services tax of not more than 1 cent on each $1 of valuation of the vehicle for the privilege of operating upon the public streets, roads and highways of the county on each vehicle based in the county except:

(a)

A vehicle exempt from the governmental services tax pursuant to this chapter; or

(b)

A vehicle subject to NRS 706.011 to 706.861, inclusive, which is engaged in interstate or intercounty operations.

2.

A county may combine this question with questions submitted pursuant to NRS 244.3351, 278.710 or 377A.020, or any combination thereof.

3.

A special election may be held only if the board of county commissioners determines, by a unanimous vote, that an emergency exists. The determination made by the board is conclusive unless it is shown that the board acted with fraud or a gross abuse of discretion. An action to challenge the determination made by the board must be commenced within 15 days after the board’s determination is final. As used in this subsection, “emergency” means any unexpected occurrence or combination of occurrences which requires immediate action by the board of county commissioners to prevent or mitigate a substantial financial loss to the county or to enable the board to provide an essential service to the residents of the county.

4.

Collection of the tax imposed pursuant to this section must not commence earlier than the first day of the second calendar month after adoption of the ordinance imposing the tax.

5.

Except as otherwise provided in subsection 6 and NRS 371.047, the county shall use the proceeds of the tax to pay the cost of:

(a)

Projects related to the construction and maintenance of sidewalks, streets, avenues, boulevards, highways and other public rights-of-way used primarily for vehicular traffic, including, without limitation, overpass projects, street projects or underpass projects, as defined in NRS 244A.037, 244A.053 and 244A.055, respectively:

(1)

Within the boundaries of the county;

(2)

Within 1 mile outside the boundaries of the county if the board of county commissioners finds that such projects outside the boundaries of the county will facilitate transportation within the county; or

(3)

Within 30 miles outside the boundaries of the county and the boundaries of this State, where those boundaries are coterminous, if:
(I) The projects consist of improvements to a highway which is located wholly or partially outside the boundaries of this State and which connects this State to an interstate highway; and
(II) The board of county commissioners finds that such projects will provide a significant economic benefit to the county;

(b)

Payment of principal and interest on notes, bonds or other obligations incurred to fund projects described in paragraph (a); or

(c)

Any combination of those uses.

6.

The county may:

(a)

Expend any proceeds of the supplemental governmental services tax authorized by this section, or any borrowing in anticipation of that tax, pursuant to an interlocal agreement between the county and the regional transportation commission of the county with respect to any projects to be financed with the proceeds of the tax.

(b)

If the population of the county is 700,000 or more, expend any proceeds of the supplemental governmental services tax authorized by this section to pay the operating costs of the county and any other costs to carry out the governmental functions of the county.

7.

As used in this section, “based” has the meaning ascribed to it in NRS 482.011.

Source: Section 371.045 — Supplemental governmental services tax: Imposition, collection and use of proceeds by county whose population is less than 100,000 or is 700,000 or more., https://www.­leg.­state.­nv.­us/NRS/NRS-371.­html#NRS371Sec045.

371.010
Short title.
371.020
Definitions.
371.030
Basic governmental services tax: Imposition.
371.040
Basic governmental services tax: Annual amount.
371.043
Supplemental governmental services tax: Imposition, collection and use of proceeds by county whose population is 100,000 or more but less than 700,000.
371.045
Supplemental governmental services tax: Imposition, collection and use of proceeds by county whose population is less than 100,000 or is 700,000 or more.
371.047
Supplemental governmental services tax: Use of proceeds for certain purposes related to construction of highway with limited access.
371.050
Valuation of vehicles.
371.060
Schedules for depreciation
371.070
Reduction for initial registration of certain vehicles after beginning of period of registration.
371.080
Reduction on cessation of exemption of certain vehicles because of change of ownership.
371.085
Proration of tax by interstate motor carrier.
371.090
Computation of tax and penalty.
371.100
Exemption of certain governmental vehicles, emergency vehicles and vehicles operated with public money
371.101
Exemption of vehicle registered by surviving spouse.
371.102
Exemption of vehicle registered by person who is blind.
371.103
Exemption of vehicle registered by veteran
371.104
Exemptions for veteran with a disability and surviving spouse
371.105
Time for claiming exemption and making designation
371.106
Owner to notify Department of cessation of exemption
371.107
Duties of county assessor in county whose population is 55,000 or more.
371.110
Due date.
371.120
Collection
371.125
Designation of county assessor of county whose population is less than 55,000 as agent to assist in collection of tax and administration of exemptions.
371.130
Delinquency.
371.140
Penalty for delinquency
371.150
Collection of current tax
371.160
Effect of failure of bank to pay check in payment of tax or penalty on first presentation.
371.170
Exemption from penalty when vehicle repossessed
371.180
Waiver of penalties accruing before transfer of vehicle.
371.190
Lien on vehicle for delinquent tax
371.200
Notice to legal owner before sale of vehicle.
371.210
Payment of tax, penalties and costs by legal owner before sale
371.220
Refund of tax or penalty erroneously collected.
371.230
Deposit of money collected to credit of Motor Vehicle Fund.
371.1035
Waiver of veteran’s exemption
Last Updated

Jun. 24, 2021

§ 371.045’s source at nv​.us