1. The board of county commissioners shall enact an ordinance imposing a city-county relief tax.
2. The ordinance enacted pursuant to this section must provide that the city-county relief tax be imposed on the first day of the first calendar quarter that begins at least 120 days after the effective date of the ordinance.
(Added to NRS by 1969, 1135; A 1971, 130; 1981, 294; 2003, 2382; 2005, 1778)
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.