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.