As used in this chapter, unless the context requires otherwise:
1. "Basic city-county relief tax" means that portion of the tax which is levied at the rate of 0.5 percent.
2. "City" means an incorporated city.
3. "County" includes Carson City.
4. "Supplemental city-county relief tax" means the remainder of the tax after subtracting the basic city-county relief tax.
(Added to NRS by 1969, 1135; A 1975, 1740; 1981, 294; 1987, 1723)
Structure Nevada Revised Statutes
Chapter 377 - City-County Relief Tax
NRS 377.030 - County ordinance imposing tax: Enactment; date of imposition of tax.
NRS 377.040 - County ordinance imposing tax: Mandatory provisions.
NRS 377.050 - Remittances to Department; deposits in Sales and Use Tax Account; transfers.
NRS 377.055 - Allocation and deposit of proceeds of basic city-county relief tax.
NRS 377.057 - Distribution of supplemental city-county relief tax.