NRS 374A.010
Imposition of tax in certain counties

  • rate of tax.

1.

A tax is hereby imposed on all retailers within a county in which:

(a)

The board of county commissioners of the county has not imposed the maximum rate of tax that it is authorized to impose pursuant to NRS 377B.100;

(b)

The board of trustees of a county school district has applied for a grant from the Fund to Assist School Districts in Financing Capital Improvements pursuant to NRS 387.3335; and

(c)

The State Board of Examiners has approved the application by the board of trustees.

2.

The rate of the tax imposed by subsection 1 is the difference between:

(a)

The rate of tax that the board of county commissioners of the county has imposed pursuant to NRS 377B.100; and

(b)

The maximum rate of tax that the board of county commissioners of the county is authorized to impose pursuant to NRS 377B.100,
Ê but in no event may the rate imposed by subsection 1 exceed one-eighth 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.

Source: Section 374A.010 — Imposition of tax in certain counties; rate of tax., https://www.­leg.­state.­nv.­us/NRS/NRS-374A.­html#NRS374ASec010.

Last Updated

Feb. 5, 2021

§ 374A.010’s source at nv​.us