Nevada § 377.057 - Distribution of supplemental city-county relief tax

§ 377.057. Distribution of supplemental city-county relief tax

1. The State Controller, acting upon the relevant information furnished by the Department,

shall distribute monthly from the fees, taxes, interest and penalties which derive

from the supplemental city-county relief tax collected in all counties and from out-of-state

businesses during the preceding month, excluding any amounts required to be remitted

pursuant to NRS 360.850 and 360.855 and except as otherwise provided in subsection 2, to: (a) Douglas, Esmeralda, Eureka, Lander, Lincoln, Lyon, Mineral, Nye, Pershing, Storey

and White Pine counties, an amount equal to one-twelfth of the amount distributed

in the immediately preceding fiscal year multiplied by one plus: (1) The percentage change in the total receipts from the supplemental city-county

relief tax for all counties and from out-of-state businesses, from the fiscal year

2 years preceding the immediately preceding fiscal year to the fiscal year preceding

the immediately preceding fiscal year; or (2) The percentage change in the population of the county, as certified by the Governor

pursuant to NRS 360.285 , added to the percentage change in the Consumer Price Index for the year ending on

December 31 next preceding the year of distribution, whichever is less, except that the amount distributed to the county must not be less

than the amount specified in subsection 5. (b) All other counties, the amount remaining after making the distributions required

by paragraph (a) to each of these counties in the proportion that the amount of supplemental

city-county relief tax collected in the county for the month bears to the total amount

of supplemental city-county relief tax collected for that month in the counties whose

distribution will be determined pursuant to this paragraph. 2. If the amount of supplemental city-county relief tax collected in a county listed

in paragraph (a) of subsection 1 for the 12 most recent months for which information

concerning the actual amount collected is available on February 15 of any year exceeds

by more than 10 percent the amount distributed pursuant to paragraph (a) of subsection

1 to that county for the same period, the State Controller shall distribute that county's

portion of the proceeds from the supplemental city-county relief tax pursuant to paragraph

(b) of subsection 1 in all subsequent fiscal years, unless a waiver is granted pursuant

to subsection 3. 3. A county which, pursuant to subsection 2, is required to have its portion of the

proceeds from the supplemental city-county relief tax distributed pursuant to paragraph

(b) of subsection 1 may file a request with the Nevada Tax Commission for a waiver

of the requirements of subsection 2. The request must be filed on or before February 20 next preceding the fiscal year

for which the county will first receive its portion of the proceeds from the supplemental

city-county relief tax pursuant to paragraph (b) of subsection 1 and must be accompanied

by evidence which supports the granting of the waiver. The Commission shall grant or deny a request for a waiver on or before March 10

next following the timely filing of the request. If the Commission determines that the increase in the amount of supplemental city-county

relief tax collected in the county was primarily caused by: (a) Nonrecurring taxable sales, it shall grant the request. (b) Normal or sustainable growth in taxable sales, it shall deny the request. A county which is granted a waiver pursuant to this subsection is not required to

obtain a waiver in any subsequent fiscal year to continue to receive its portion of

the proceeds from the supplemental city-county relief tax pursuant to paragraph (a)

of subsection 1 unless the amount of supplemental city-county relief tax collected

in the county in a fiscal year again exceeds the threshold established in subsection

2. 4. The amount apportioned to each county must be deposited in the Local Government

Tax Distribution Account created by NRS 360.660 for credit to the respective accounts of each county. 5. The minimum amount which may be distributed to the following counties in a month

pursuant to paragraph (a) of subsection 1 is as follows: Douglas$580,993 Esmeralda 53,093 Lander155,106 Lincoln72,973 Lyon 356,858 Mineral 118,299 Nye 296,609 Pershing96,731 Storey69,914 White Pine 158,863