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.
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Last accessed
Oct. 14, 2019