Nevada Revenue and Taxation Sec. § 377.020 Definitions. As used in this chapter, unless the context requires otherwise: 1.Basic city-county relief tax means that portion of the tax which is levied at the rate of 0.5 percent. 2.City means an incorporated city. 3.County includes Carson City. 4.Supplemental city-county relief tax means the remainder of the tax after subtracting the basic city-county relief tax.