Nevada Revenue and Taxation

Sec. § 377.040
County ordinance imposing tax: Mandatory provisions.

The city-county relief tax ordinance enacted under this chapter must include provisions in substance as follows:


A provision imposing a tax upon retailers at the rate of 2.25 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 a county.


Provisions substantially identical to those of the Local School Support Tax Law, insofar as applicable.


A provision that all amendments to the provisions of the Local School Support Tax Law subsequent to the date of enactment of the ordinance, not inconsistent with this chapter, automatically become a part of the city-county relief tax ordinance of the county.


A provision that the county shall contract before the effective date of the city-county relief tax ordinance with the Department to perform all functions incident to the administration or operation of the city-county relief tax.

Last accessed
Feb. 5, 2021