Nevada Revenue and Taxation
Sec. § 377A.040
Mandatory provision of ordinance amending ordinance imposing tax.


Any ordinance amending the taxing ordinance must include a provision in substance that the county shall amend the contract made under subsection 4 of NRS 377A.030 by a contract made between the county and the State acting by and through the Department before the effective date of the amendatory ordinance, unless the county determines with the written concurrence of the regional transportation commission, in the case of a tax imposed pursuant to paragraph (b) of subsection 1 of NRS 377A.030, or the county fair and recreation board, in the case of a tax imposed pursuant to paragraph (a) of subsection 1 of NRS 377A.030, that no such amendment of the contract is necessary or desirable. Consent of another body is not required for the county to determine that no such amendment of the contract is necessary or desirable in the case of a tax imposed pursuant to paragraph (c) or (d) of subsection 1 of NRS 377A.030.
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Oct. 23, 2019