Nevada Revenue and Taxation
Sec. § 377.055
Allocation and deposit of proceeds of basic city-county relief tax.


The Department shall monthly determine for each county an amount of money equal to the sum of:

1.

Any fees and any taxes, interest and penalties which derive from the basic city-county relief tax collected in that county pursuant to this chapter during the preceding month, less the corresponding amount transferred to the State General Fund pursuant to subsection 3 of NRS 377.050; and

2.

That proportion of the total amount of taxes which derive from that portion of the tax levied at the rate of one-half of 1 percent collected pursuant to this chapter during the preceding month from out-of-state businesses not maintaining a fixed place of business within this State, less the corresponding amount transferred to the State General Fund pursuant to subsection 3 of NRS 377.050, which the population of that county bears to the total population of all counties which have in effect a city-county relief tax ordinance,
Ê and, except as otherwise required to carry out NRS 360.850 and 360.855, deposit the money in the Local Government Tax Distribution Account created by NRS 360.660 for credit to the respective subaccounts of each county.
Source
Last accessed
Aug. 9, 2020