Nevada Revenue and Taxation
Sec. § 377.030
County ordinance imposing tax: Enactment; date of imposition of tax.


1.

The board of county commissioners shall enact an ordinance imposing a city-county relief tax.

2.

The ordinance enacted pursuant to this section must provide that the city-county relief tax be imposed on the first day of the first calendar quarter that begins at least 120 days after the effective date of the ordinance.
Source
Last accessed
Nov. 17, 2019