Nevada Revised Statutes
Chapter 377A - Taxes for Miscellaneous Special Purposes
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.
(Added to NRS by 1981, 1648; A 1983, 1599; 1985, 734; 1989, 1923; 1991, 40, 43; 1993, 1423, 2786; 1995, 572, 574; 1997, 2971; 1999, 1670; 2003, 503, 953, 2383; 2005, 1397, 1778; 2009, 569; 2011, 1238)

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