Nevada § 376A.050 - Imposition, payment and distribution of additional sales and use tax in certain counties

on the revenues from retail sales, a board of county commissioners in each county

whose population is less than 700,000 may by ordinance, but not as in a case of emergency,

impose a tax at the rate of up to one-quarter of 1 percent of the gross receipts of

any retailer from the sale of all tangible personal property sold at retail, or stored,

used or otherwise consumed, in the county, after receiving the approval of a majority

of the registered voters of the county voting on the question at a primary, general

or special election. The question may be combined with questions submitted pursuant to NRS 376A.040 or 376A.070 , or both. 2. If a county imposes a sales tax pursuant to this section and NRS 376A.040 , the combined additional sales tax must not exceed one-quarter of 1 percent. A tax imposed pursuant to this section applies throughout the county, including

incorporated cities in the county. 3. Before the election occurs, an open-space plan must be adopted by the board of

county commissioners pursuant to NRS 376A.020 and the adopted open-space plan must be endorsed by resolution by the city council

of each incorporated city in the county. 4. All fees, taxes, interest and penalties imposed and all amounts of tax required

to be paid pursuant to this section must be paid to the Department of Taxation in

the form of remittances payable to the Department of Taxation. The Department of Taxation shall deposit the payments with the State Treasurer for

credit to the Sales and Use Tax Account in the State General Fund. 5. The State Controller, acting upon the collection data furnished by the Department

of Taxation, shall monthly: (a) Transfer from the Sales and Use Tax Account 1.75 percent of all fees, taxes, interest

and penalties collected during the preceding month to the appropriate account in the

State General Fund as compensation to the State for the cost of collecting the tax. (b) Determine for each county an amount of money equal to any fees, taxes, interest

and penalties collected in or for that county pursuant to this section during the

preceding month, less the amount transferred to the State General Fund pursuant to

paragraph (a). (c) Transfer the amount determined for each county to the Intergovernmental Fund and

remit the money to the county treasurer.