NRS 377A.020
Taxes for certain special purposes: Imposition

  • proposal for increase in rate or change of use
  • effective dates.

1.

The board of county commissioners of:

(a)

Any county may enact an ordinance imposing a tax for a public transit system, for the construction, maintenance and repair of public roads, for the improvement of air quality or for any combination of those purposes pursuant to NRS 377A.030.

(b)

Any county whose population is less than 700,000 may enact an ordinance imposing a tax to promote tourism pursuant to NRS 377A.030.

(c)

Any county whose population is less than 15,000 may enact an ordinance imposing a tax to support the operation and maintenance of a county swimming pool and recreational facility pursuant to NRS 377A.030.

(d)

Any county whose population is less than 100,000 may enact an ordinance imposing a tax to acquire, develop, construct, equip, operate, maintain, improve and manage libraries, parks, recreational programs and facilities, and facilities and services for senior citizens, and to preserve and protect agriculture, or for any combination of those purposes pursuant to NRS 377A.030. The duration of the levy of a tax imposed pursuant to this paragraph must not exceed 30 years.

2.

An ordinance enacted pursuant to this chapter may not become effective before a question concerning the imposition of the tax is approved by a majority of the registered voters of the county voting upon the question which the board may submit to the voters at any general election. A county may combine a question concerning the imposition of a tax described in subsection 1 with questions submitted pursuant to NRS 244.3351, 278.710 or 371.045, or any combination thereof. The board shall also submit to the voters at a general election any proposal to increase the rate of the tax or change the previously approved uses for the proceeds of the tax.

3.

Any ordinance enacted pursuant to this section must specify the date on which the tax must first be imposed or on which an increase in the rate of the tax becomes effective, which must be the first day of the first calendar quarter that begins at least 120 days after the approval of the question by the voters.

Source: Section 377A.020 — Taxes for certain special purposes: Imposition; proposal for increase in rate or change of use; effective dates., https://www.­leg.­state.­nv.­us/NRS/NRS-377A.­html#NRS377ASec020.

377A.010
Definitions. 377A.011
“Agriculture” defined. 377A.012
“Board” defined. 377A.014
“Construction, maintenance and repair” defined. 377A.015
“Library” defined. 377A.016
“Public transit system” defined. 377A.017
“Recreational facility” defined. 377A.018
“Senior citizen” defined. 377A.019
“Services for senior citizens” defined. 377A.020
Taxes for certain special purposes: Imposition 377A.030
Mandatory provisions of ordinance imposing tax. 377A.040
Mandatory provision of ordinance amending ordinance imposing tax. 377A.050
Remittances to Department 377A.060
Redistribution by Department. 377A.062
Fund for county swimming pool: Deposit and use of net tax proceeds. 377A.064
County fund for promotion of tourism: Deposit of net tax proceeds. 377A.068
Tax for promotion of tourism: Creation of county fair and recreation board required 377A.070
Public transit fund: Deposit of net tax proceeds. 377A.080
Tax for public transit system, construction, maintenance and repair of public roads, improvement of air quality or any combination thereof: Creation and authority of regional transportation commission. 377A.090
Money for public transit system, public roads, air quality or any combination thereof: Sources 377A.092
Support fund for agriculture, libraries, parks, recreation and senior citizens: Deposit of net tax proceeds. 377A.094
Money for agriculture, libraries, parks, recreation and senior citizens: Sources 377A.100
Ordinances or resolutions for issuance of certain bonds or other securities: Authorized covenants 377A.110
Tax for public transit system, construction, maintenance and repair of public roads, improvement of air quality or any combination thereof: Reduction of amount 377A.115
Tax for agriculture, libraries, parks, recreation and senior citizens: Limitation on repeal, amendment or modification. 377A.120
Department’s authority to act for counties. 377A.130
Public transit system: Services. 377A.140
Public transit system in larger counties: Provision of on-call public transit system, programs to reduce or manage motor vehicle traffic, and other services requested by general public. 377A.0145
“Facility for senior citizens” defined. 377A.0155
“Park” defined. 377A.0175
“Recreational program” defined.
Last Updated

Feb. 5, 2021

§ 377A.020’s source at nv​.us