Nevada § 377.040 - County ordinance imposing tax: Mandatory provisions
Full text of Nevada Nevada Revised Statutes § 377.040 — County ordinance imposing tax: Mandatory provisions, with citation guidance and answers to common questions.
§ 377.040. County ordinance imposing tax: Mandatory provisions
The city-county relief tax ordinance enacted under this chapter must include provisions
in substance as follows: 1. A provision imposing a tax upon retailers at the rate of 2.25 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 a county. 2. Provisions substantially identical to those of the Local School Support Tax Law,
insofar as applicable. 3. A provision that all amendments to the provisions of the Local School Support Tax
Law subsequent to the date of enactment of the ordinance, not inconsistent with this
chapter, automatically become a part of the city-county relief tax ordinance of the
county. 4. A provision that the county shall contract before the effective date of the city-county
relief tax ordinance with the Department to perform all functions incident to the
administration or operation of the city-county relief tax.
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 377.040
What does Nevada Revised Statutes § 377.040 cover?
Section 377.040 ("County ordinance imposing tax: Mandatory provisions") is part of the Nevada Revised Statutes, the codified statutory law of Nevada. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nevada § 377.040?
A common citation format is "Nevada Revised Statutes § 377.040" (Nevada). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nevada law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nevada official source linked on this page or consult a licensed Nevada attorney.
How does Nevada § 377.040 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nevada can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nevada.