[Rev. 11/21/2013 11:13:23
CHAPTER 377C - TAX FOR SCHOOL CAPITAL
NRS 377C.100 County
ordinance imposing tax: Enactment; mandatory provisions.
NRS 377C.110 Remittances
to Department; deposit in Sales and Use Tax Account; distribution.
NRS 377C.120 Redistribution
NRS 377C.100 County ordinance imposing tax: Enactment; mandatory provisions.
1. On or before January 1, 2014, the board
of county commissioners of each county whose population is 100,000 or more but
less than 700,000 may enact an ordinance imposing a tax at the rate of
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. An ordinance adopted pursuant to this section must be
approved by a two-thirds majority of the members of the board.
2. Any tax imposed pursuant to this
section applies throughout the county, including incorporated cities in the
3. An ordinance enacted pursuant to this
section must include provisions in substance as follows:
(a) Provisions substantially identical to those
contained in chapter 374 of NRS, insofar as
(b) A provision that all amendments to chapter 374 of NRS after the date of enactment
of the ordinance, not inconsistent with this chapter, automatically become a
part of the ordinance.
(c) A provision that the county shall contract
before the effective date of the ordinance with the Department to perform all
functions incident to the administration or operation of the tax in the county.
(d) A provision that a purchaser is entitled to a
refund, in accordance with the provisions of NRS
374.635 to 374.720, inclusive, of
the amount of the tax required to be paid that is attributable to the tax
imposed upon the sale of, and the storage, use or other consumption in the
county of, tangible personal property used for the performance of a written
(1) Entered into on or before the
effective date of the tax; or
(2) For the construction of an improvement
to real property for which a binding bid was submitted before the effective
date of the tax if the bid was afterward accepted,
Ê if, under
the terms of the contract or bid, the contract price or bid amount cannot be
adjusted to reflect the imposition of the tax.
(e) A provision that specifies the date on which
the tax must first be imposed, which must be the first day of the first
calendar quarter that begins at least 120 days after the effective date of the
(Added to NRS by 2013, 2795)
NRS 377C.110 Remittances to Department; deposit in Sales and Use Tax Account;
1. All fees, taxes, interest and penalties
imposed and all amounts of tax required to be paid pursuant to this chapter
must be paid to the Department in the form of remittances payable to the
2. The Department shall deposit the
payments in the State Treasury to the credit of the Sales and Use Tax Account
in the State General Fund.
3. The State Controller, acting upon the
collection data furnished by the Department, shall monthly:
(a) Transfer from the Sales and Use Tax Account
1.75 percent of all fees, taxes, interest and penalties collected pursuant to
this chapter 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 chapter 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 for deposit in the county school district’s fund for capital projects
established pursuant to NRS 387.328, to
be held and expended in the same manner as other money deposited in that fund.
(Added to NRS by 2013, 2796)
NRS 377C.120 Redistribution by Department. The
Department may redistribute any proceeds from any tax, interest or penalty
collected pursuant to this chapter which is determined to be improperly
distributed, but no such redistribution may be made as to amounts originally
distributed more than 6 months before the date on which the Department obtains
knowledge of the improper distribution.
(Added to NRS by 2013, 2797)