Nrs: Chapter 377A - Taxes For Miscellaneous Special Purposes

Link to law: https://www.leg.state.nv.us/NRS/NRS-377A.html
Published: 2015

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[Rev. 11/21/2013 11:13:04

AM--2013]



CHAPTER 377A - TAXES FOR MISCELLANEOUS

SPECIAL PURPOSES

NRS 377A.010        Definitions.



NRS 377A.011        “Agriculture”

defined.

NRS 377A.012        “Board”

defined.

NRS 377A.014        “Construction,

maintenance and repair” defined.

NRS 377A.0145      “Facility

for senior citizens” defined.

NRS 377A.015        “Library”

defined.

NRS 377A.0155      “Park”

defined.

NRS 377A.016        “Public

transit system” defined.

NRS 377A.017        “Recreational

facility” defined.

NRS 377A.0175      “Recreational

program” defined.

NRS 377A.018        “Senior

citizen” defined.

NRS 377A.019        “Services

for senior citizens” defined.

NRS 377A.020        Taxes

for certain special purposes: Imposition; proposal for increase in rate or

change of use; effective dates.

NRS 377A.030        Mandatory

provisions of ordinance imposing tax.

NRS 377A.040        Mandatory

provision of ordinance amending ordinance imposing tax.

NRS 377A.050        Remittances

to Department; deposit in Sales and Use Tax Account; distribution.

NRS 377A.060        Redistribution

by Department.

NRS 377A.062        Fund

for county swimming pool: Deposit and use of net tax proceeds.

NRS 377A.064        County

fund for promotion of tourism: Deposit of net tax proceeds.

NRS 377A.068        Tax

for promotion of tourism: Creation of county fair and recreation board

required; use of proceeds.

NRS 377A.070        Public

transit fund: Deposit of net tax proceeds.

NRS 377A.080        Tax

for public transit system, construction, maintenance and repair of public

roads, improvement of air quality or any combination thereof: Creation and

authority of regional transportation commission.

NRS 377A.090        Money

for public transit system, public roads, air quality or any combination

thereof: Sources; authority of board of county commissioners or regional

transportation commission.

NRS 377A.092        Support

fund for agriculture, libraries, parks, recreation and senior citizens: Deposit

of net tax proceeds.

NRS 377A.094        Money

for agriculture, libraries, parks, recreation and senior citizens: Sources;

authority of board of county commissioners.

NRS 377A.100        Ordinances

or resolutions for issuance of certain bonds or other securities: Authorized

covenants; pledged revenues.

NRS 377A.110        Tax

for public transit system, construction, maintenance and repair of public

roads, improvement of air quality or any combination thereof: Reduction of

amount; limitation on repeal, amendment or modification; dissolution of

regional transportation commission.

NRS 377A.115        Tax

for agriculture, libraries, parks, recreation and senior citizens: Limitation

on repeal, amendment or modification.

NRS 377A.120        Department’s

authority to act for counties.

NRS 377A.130        Public

transit system: Services.

NRS 377A.140        Public

transit system in larger counties: Provision of on-call public transit system,

programs to reduce or manage motor vehicle traffic, and other services

requested by general public.

_________

_________

 

      NRS 377A.010  Definitions.  As

used in this chapter, unless the context otherwise requires, the words and terms

defined in NRS 377A.011 to 377A.019,

inclusive, have the meanings ascribed to them in those sections.

      (Added to NRS by 1981, 1648; A 1985, 734; 1991, 40; 1997, 2971; 2005, 1397)

      NRS 377A.011  “Agriculture” defined.

      1.  “Agriculture” means the current use of

real property as a business venture for profit, which business venture produced

a minimum gross income of $5,000 during the immediately preceding calendar year

from the following pursuits:

      (a) Raising, harvesting and selling crops, fruit,

flowers, timber or other products of the soil;

      (b) Feeding, breeding, management and sale of

livestock, poultry or the produce thereof;

      (c) Operating a feed lot consisting of at least

50 head of cattle or an equivalent number of animal units of sheep or hogs, for

the production of food;

      (d) Raising furbearing animals or bees; or

      (e) Dairying and the sale of dairy products.

Ê The term

includes every process and step necessary and incident to the preparation and

storage of the products raised on such property for human or animal consumption

or for marketing except actual market locations.

      2.  As used in this section, “current use”

of real property for agricultural purposes includes:

      (a) Land lying fallow for 1 year as a normal and

regular requirement of good agricultural husbandry;

      (b) Land planted in orchards or other perennials

prior to maturity; and

      (c) Land leased or otherwise made available for

use by an agricultural association formed pursuant to chapter 547 of NRS.

      (Added to NRS by 2005, 1395)

      NRS 377A.012  “Board” defined.  “Board”

means the board of county commissioners.

      (Added to NRS by 1997, 2970)

      NRS 377A.014  “Construction, maintenance and repair” defined.  “Construction, maintenance and repair”

includes the acquisition, operation or use of any material, equipment or

facility that is used exclusively for the construction, maintenance or repair

of a public road and is necessary for the safe and efficient use of the public

road, including, without limitation:

      1.  Grades and regrades;

      2.  Graveling, oiling, surfacing,

macadamizing and paving;

      3.  Sweeping, cleaning and sanding roads

and removing snow from a public road;

      4.  Crosswalks and sidewalks;

      5.  Culverts, catch basins, drains, sewers

and manholes;

      6.  Inlets and outlets;

      7.  Retaining walls, bridges, overpasses,

underpasses, tunnels and approaches;

      8.  Artificial lights and lighting

equipment, parkways, control of vegetation and sprinkling facilities;

      9.  Rights-of-way;

      10.  Grade and traffic separators;

      11.  Fences, cattle guards and other

devices to control access to a public road;

      12.  Signs and devices for the control of

traffic; and

      13.  Facilities for personnel and the

storage of equipment used to construct, maintain or repair a public road.

      (Added to NRS by 1997, 2970)

      NRS 377A.0145  “Facility for senior citizens” defined.  “Facility

for senior citizens” means real and personal property and improvements to real

property that are designed to meet the recreational, cultural, leisure or

nutritional needs of senior citizens, or any combination thereof, and all

appurtenances or customary facilities and uses associated therewith.

      (Added to NRS by 2005, 1395)

      NRS 377A.015  “Library” defined.  “Library”

means:

      1.  A county library established, operated

and maintained by the county pursuant to NRS

379.010; and

      2.  A district library established,

operated and maintained by the county pursuant to NRS 379.021.

      (Added to NRS by 2005, 1395)

      NRS 377A.0155  “Park” defined.  “Park”

means real property and any improvements made thereon that are designed to

serve the cultural, leisure, recreational and outdoor needs of natural persons.

The term does not include a golf course, a driving range used to practice the

sport of golf or any similar facility related to the sport of golf.

      (Added to NRS by 2005, 1395)

      NRS 377A.016  “Public transit system” defined.  “Public

transit system” means a system employing any method of conveyance that is

operated for public use and transports persons within a county.

      (Added to NRS by 1997, 2971)

      NRS 377A.017  “Recreational facility” defined.  “Recreational

facility” means real and personal property and improvements to real property

for athletic, cultural and leisure activities and all appurtenances or

customary facilities and uses associated therewith. The term does not include a

golf course, a driving range used to practice the sport of golf or any similar

facility related to the sport of golf.

      (Added to NRS by 2005, 1395)

      NRS 377A.0175  “Recreational program” defined.  “Recreational

program” means a program that is designed to provide athletic, cultural or

leisure activities to members of the general public.

      (Added to NRS by 2005, 1396)

      NRS 377A.018  “Senior citizen” defined.  “Senior

citizen” means a person who:

      1.  Is 65 years of age or older; or

      2.  Has a physical or mental limitation

that restricts the person’s ability to provide for his or her recreational,

cultural, leisure or nutritional needs.

      (Added to NRS by 2005, 1396)

      NRS 377A.019  “Services for senior citizens” defined.  “Services

for senior citizens” means services that are designed to meet the recreational,

cultural, leisure or nutritional needs of senior citizens.

      (Added to NRS by 2005, 1396)

      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)

      NRS 377A.030  Mandatory provisions of ordinance imposing tax.  Except as otherwise provided in NRS 377A.110, any ordinance enacted under this

chapter must include provisions in substance as follows:

      1.  A provision imposing a tax upon

retailers at the rate of not more than:

      (a) For a tax to promote tourism, one-quarter of

1 percent;

      (b) For a tax to establish and maintain 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,

one-half of 1 percent;

      (c) For a tax to support the operation and maintenance

of a county swimming pool and recreational facility, one-quarter of 1 percent;

or

      (d) For 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,

one-quarter of 1 percent,

Ê 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 contained in chapter 374 of NRS,

insofar as applicable.

      3.  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.

      4.  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.

      5.  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 a county of, tangible personal

property used for the performance of a written contract for the construction of

an improvement to real property, entered into on or before the effective date

of the tax or the increase in the tax, or for which a binding bid was submitted

before that date if the bid was afterward accepted, 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 or the increase in the tax.

      (Added to NRS by 1981, 1648; A 1983, 1599; 1985, 734; 1993, 1370, 1423; 1995, 572; 1997, 2972; 2003, 504, 954, 2383; 2005, 1398, 1399, 1778; 2009, 570)

      NRS 377A.040  Mandatory provision of ordinance amending ordinance imposing

tax.  Any ordinance amending the

taxing ordinance must include a provision in substance that the county shall

amend the contract made under subsection 4 of NRS

377A.030 by a contract made between the county and the State acting by and

through the Department before the effective date of the amendatory ordinance,

unless the county determines with the written concurrence of the regional

transportation commission, in the case of a tax imposed pursuant to paragraph

(b) of subsection 1 of NRS 377A.030, or the county

fair and recreation board, in the case of a tax imposed pursuant to paragraph

(a) of subsection 1 of NRS 377A.030, that no such

amendment of the contract is necessary or desirable. Consent of another body is

not required for the county to determine that no such amendment of the contract

is necessary or desirable in the case of a tax imposed pursuant to paragraph

(c) or (d) of subsection 1 of NRS 377A.030.

      (Added to NRS by 1981, 1649; A 1983, 1600; 2003, 504; 2005, 1399)

      NRS 377A.050  Remittances to Department; deposit in Sales and Use Tax Account;

distribution.

      1.  All fees, taxes, interest and penalties

imposed and all amounts of tax required to be paid to the counties under this

chapter must be paid to the Department in the form of remittances payable to

the Department.

      2.  The Department shall deposit the

payments with the State Treasurer for credit to 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.

      (Added to NRS by 1981, 1649; A 1983, 392; 1989, 314; 1991, 2169; 1997, 460; 1999, 1908; 2009, 2091)

      NRS 377A.060  Redistribution by Department.  The

Department may redistribute any fee, tax, penalty and interest to the county

entitled thereto, 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 1981, 1649)

      NRS 377A.062  Fund for county swimming pool: Deposit and use of net tax

proceeds.

      1.  The county treasurer shall deposit

money received from the State Controller pursuant to NRS

377A.050 to support the operation and maintenance of a county swimming pool

and recreational facility in the county treasury for credit to a fund to be

known as the fund for the county swimming pool.

      2.  The fund for the county swimming pool

must be accounted for as a separate fund and not as a part of any other fund.

      3.  The board of county commissioners may

use money in the fund for the county swimming pool to support the operation and

maintenance of a county swimming pool and recreational facility.

      (Added to NRS by 2003, 503; A 2009, 571)

      NRS 377A.064  County fund for promotion of tourism: Deposit of net tax

proceeds.

      1.  The county treasurer shall deposit

money received from the State Controller pursuant to NRS

377A.050 for promotion of tourism in the county treasury for credit to a

fund to be known as the county fund for promotion of tourism.

      2.  The county fund for promotion of

tourism must be accounted for as a separate fund and not as a part of any other

fund.

      (Added to NRS by 1983, 1599)

      NRS 377A.068  Tax for promotion of tourism: Creation of county fair and

recreation board required; use of proceeds.

      1.  In any county in which a tax for

promotion of tourism has been imposed, the board shall by resolution create a

county fair and recreation board pursuant to chapter

244A of NRS if one has not already been created under that chapter.

      2.  The county fair and recreation board

shall appropriate money in the county fund for promotion of tourism to promote

tourism in the county.

      3.  The county fair and recreation board

may draw money out of the county fund for promotion of tourism only for the

purpose of promoting tourism.

      (Added to NRS by 1983, 1599)

      NRS 377A.070  Public transit fund: Deposit of net tax proceeds.

      1.  The county treasurer shall deposit the

money received from the State Controller pursuant to NRS

377A.050 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 in the county treasury for credit to a fund to be

known as the public transit fund.

      2.  The public transit fund must be

accounted for as a separate fund and not as a part of any other fund.

      (Added to NRS by 1981, 1649; A 1983, 1600; 1985, 735; 1997, 2972; 2003, 954)

      NRS 377A.080  Tax for public transit system, construction, maintenance and

repair of public roads, improvement of air quality or any combination thereof:

Creation and authority of regional transportation commission.

      1.  In any county in which 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 has been imposed, the board shall by ordinance create a regional

transportation commission pursuant to chapter

277A of NRS if one has not already been created under that chapter. If a

regional transportation commission has already been created under that chapter,

that commission may also exercise the powers conferred by this section.

      2.  The regional transportation commission

may:

      (a) Appropriate money in the public transit fund

accumulated by a county to provide a public transit system for that county if

the system is included in a regional transportation plan adopted by the

regional transportation commission;

      (b) Appropriate money to provide transportation

or to support agencies which are providing transportation for the elderly and

persons with disabilities, if the services are consistent with the regional

transportation plan;

      (c) Provide for or perform all functions incident

to the administration and operation of the public transit system, including the

establishment of fares for the system; and

      (d) Adopt regulations for the operation of

systems or services provided by the commission and for systems or services

financed by the commission and provided by an agency or a private contractor.

      3.  The commission may draw money out of

the public transit fund only for:

      (a) The establishment and maintenance of a public

transit system for the county and for the support of other activities, services

and programs related to transportation which are included in a regional

transportation plan adopted by the commission;

      (b) The construction, maintenance and repair of

public roads;

      (c) The distribution of money to the local air

pollution control agency which administers the program established in the

county pursuant to NRS 445B.500, to

support activities, services and programs related to the improvement of air

quality;

      (d) The payment of principal and interest on

notes, bonds or other securities issued to provide money for the cost of

projects described in paragraphs (a), (b) and (c); or

      (e) Any combination of those purposes.

      (Added to NRS by 1981, 1650; A 1985, 735; 1987, 1394; 1991, 40; 1993, 1237; 1997, 2973; 2003, 954)

      NRS 377A.090  Money for public transit system, public roads, air quality or

any combination thereof: Sources; authority of board of county commissioners or

regional transportation commission.

      1.  Money for the payment of the cost of

establishing and maintaining 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 may be obtained by the issuance of bonds

and other securities as provided in subsection 2 or 3 or, subject to any

pledges, liens and other contractual limitations made pursuant to this chapter,

may be obtained by direct distribution from the public transit fund, or may be

obtained both by the issuance of such securities and by such direct

distribution as the board or, in the case of securities issued by a regional

transportation commission, the regional transportation commission, may

determine.

      2.  The board may, after the enactment of

an ordinance authorized by paragraph (a) of subsection 1 of NRS 377A.020, from time to time issue bonds and other

securities, which are general or special obligations of the county and which

may be secured as to principal and interest by a pledge authorized by this

chapter of the receipts from the tax imposed by that ordinance.

      3.  A regional transportation commission

authorized to issue bonds or other securities pursuant to subsection 2 of NRS 373.131 may, after the enactment by a

board of county commissioners of an ordinance authorized by paragraph (a) of

subsection 1 of NRS 377A.020, from time to time

issue bonds and other securities, which are special obligations of the regional

transportation commission and which may be secured as to principal and interest

by a pledge authorized by this chapter or the receipts from the tax imposed by

that ordinance.

      4.  Notwithstanding any other provision of

this chapter, no regional transportation commission may issue bonds or other

securities pursuant to this chapter unless the regional transportation

commission has executed an interlocal agreement with the county relating to the

issuance of bonds or other securities by the regional transportation

commission. Any such interlocal agreement must include an acknowledgment of the

authority of the regional transportation commission to issue bonds or other

securities and contain provisions relating to the pledge of revenues for the

repayment of the bonds or other securities, the lien priority of the pledge of

revenues securing the bonds or other securities, and related matters.

      5.  The ordinance or resolution authorizing

the issuance of any bond or other security must describe the purpose for which

it is issued.

      (Added to NRS by 1981, 1650; A 1983, 1600; 1985, 736; 1991, 41; 1997, 2973; 2003, 955; 2011, 3321)

      NRS 377A.092  Support fund for agriculture, libraries, parks, recreation and

senior citizens: Deposit of net tax proceeds.

      1.  In any county in which a tax has been

imposed pursuant to paragraph (d) of subsection 1 of NRS

377A.020, the county treasurer shall deposit the money that is attributable

to the imposition of the tax and which is received from the State Controller

pursuant to NRS 377A.050 for credit to a fund to

be known as the support fund for agriculture, libraries, parks, recreation and

senior citizens.

      2.  The support fund for agriculture,

libraries, parks, recreation and senior citizens must be accounted for as a

separate fund and not as a part of any other fund.

      (Added to NRS by 2005, 1396)

      NRS 377A.094  Money for agriculture, libraries, parks, recreation and senior

citizens: Sources; authority of board of county commissioners.

      1.  Except as otherwise provided in this

subsection, money 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 may be obtained, as the

board may determine:

      (a) By the issuance of bonds and other securities

as provided in subsection 2, subject to any pledges, liens and other

contractual limitations made pursuant to this chapter;

      (b) By direct distribution from the support fund

for agriculture, libraries, parks, recreation and senior citizens; or

      (c) By both the issuance of such securities and

by direct distribution.

Ê Money to

acquire, develop, construct, equip, operate, maintain, improve and manage

recreational programs must not be obtained by the issuance of bonds.

      2.  The board may, after the enactment of

an ordinance authorized by paragraph (d) of subsection 1 of NRS 377A.020, from time to time issue bonds and other

securities, which are general or special obligations of the county and which

may be secured as to principal and interest by a pledge authorized by this

chapter of the receipts from the tax imposed by that ordinance.

      3.  The ordinance authorizing the issuance

of any bond or other security must describe the purpose for which it is issued.

      (Added to NRS by 2005, 1396)

      NRS 377A.100  Ordinances or resolutions for issuance of certain bonds or other

securities: Authorized covenants; pledged revenues.

      1.  Each ordinance or resolution providing

for the issuance of any bond or security issued under this chapter payable from

the receipts of the tax imposed pursuant to paragraph (b) of subsection 1 of NRS 377A.030 may, in addition to covenants and other

provisions authorized in the Local Government Securities Law, contain a

covenant or other provision to pledge and create a lien upon the receipts of

the tax or upon the proceeds of any bond or security pending their application

to defray the cost of establishing or operating a public transit system,

constructing, maintaining or repairing public roads or improving air quality,

or both tax proceeds and security proceeds, to secure the payment of any bond

or security issued under this chapter.

      2.  Each ordinance providing for the

issuance of any bond or security issued under this chapter payable from the

receipts of the tax imposed pursuant to paragraph (d) of subsection 1 of NRS 377A.030 may, in addition to covenants and other

provisions authorized in the Local Government Securities Law, contain a

covenant or other provision to pledge and create a lien upon:

      (a) The receipts of the tax;

      (b) The proceeds of any bond or security pending

their application to defray the cost of acquiring, developing, constructing,

equipping, operating, maintaining, improving and managing libraries, parks,

recreational programs and facilities, and facilities and services for senior

citizens, and for preserving and protecting agriculture, or for any combination

of those purposes; or

      (c) Both tax proceeds and security proceeds,

Ê to secure

the payment of any bond or security issued under this chapter. The provisions

of this subsection do not authorize the board of county commissioners of a

county to obtain money to acquire, develop, construct, equip, operate,

maintain, improve and manage recreational programs by the issuance of bonds.

      3.  Any money pledged to the payment of

bonds or other securities pursuant to subsection 1 or 2 may be treated as

pledged revenues of the project for the purposes of subsection 3 of NRS 350.020.

      (Added to NRS by 1981, 1650; A 1985, 736; 1991, 41; 1993, 1075; 1997, 2974; 2003, 956; 2005, 1400; 2011, 3322)

      NRS 377A.110  Tax for public transit system, construction, maintenance and

repair of public roads, improvement of air quality or any combination thereof:

Reduction of amount; limitation on repeal, amendment or modification;

dissolution of regional transportation commission.

      1.  Subject to the provisions of subsection

2, the board may gradually reduce the amount of any tax imposed pursuant to

this chapter 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 as revenue from the operation of those projects

permits. The date on which any reduction in the tax becomes effective must be

the first day of the first calendar quarter that begins at least 120 days after

the effective date of the ordinance reducing the amount of tax imposed.

      2.  No such taxing ordinance may be

repealed or amended or otherwise directly or indirectly modified in such a

manner as to impair any outstanding bonds issued under this chapter, or other

obligations incurred under this chapter, until all obligations, for which

revenues from the ordinance have been pledged or otherwise made payable from

such revenues pursuant to this chapter, have been discharged in full, but the

board may at any time dissolve the regional transportation commission as

provided in NRS 373.120 and provide

that no further obligations be incurred thereafter.

      (Added to NRS by 1981, 1650; A 1983, 1600; 1985, 736; 1997, 2974; 2003, 956, 2384; 2005, 1778; 2011, 3323)

      NRS 377A.115  Tax for agriculture, libraries, parks, recreation and senior

citizens: Limitation on repeal, amendment or modification.  The board shall not repeal or amend or

otherwise directly or indirectly modify an ordinance enacted pursuant to

paragraph (d) of subsection 1 of NRS 377A.020 in

such a manner as to impair an outstanding bond issued pursuant to this chapter,

or other obligations incurred pursuant to this chapter, until all obligations

for which revenue from the ordinance have been pledged or otherwise made

payable from such revenues pursuant to this chapter have been discharged in

full or provision for full payment and redemption has been made.

      (Added to NRS by 2005, 1396)

      NRS 377A.120  Department’s authority to act for counties.  In any proceeding under any ordinance enacted

pursuant to this chapter, the Department may act for and on behalf of the

county which has enacted that ordinance.

      (Added to NRS by 1981, 1651)

      NRS 377A.130  Public transit system: Services.  A

public transit system may, in addition to providing local transportation within

a county, provide:

      1.  Services to assist commuters in communicating

with others to share rides;

      2.  Transportation for elderly persons and

persons with disabilities, including, without limitation, nonemergency medical

transportation of persons to facilitate their participation in jobs and day

training services as defined in NRS 435.176;

      3.  Parking for the convenience of

passengers on the system;

      4.  Stations and other necessary facilities

to ensure the comfort and safety of passengers; and

      5.  Transportation that is available

pursuant to NRS 277A.280.

      (Added to NRS by 1981, 1651; A 1999, 2176; 2009, 866, 2240)

      NRS 377A.140  Public transit system in larger counties: Provision of on-call

public transit system, programs to reduce or manage motor vehicle traffic, and

other services requested by general public.

      1.  Except as otherwise provided in

subsection 2, a public transit system in a county whose population is 700,000

or more may, in addition to providing local transportation within the county

and the services described in NRS 377A.130,

provide:

      (a) Programs to reduce or manage motor vehicle

traffic; and

      (b) Any other services for a public transit

system which are requested by the general public,

Ê if those

additional services are included and described in a long-range plan adopted

pursuant to 23 U.S.C. § 134 and 49 U.S.C. § 5303.

      2.  Before a regional transportation

commission may provide for an on-call public transit system in an area of the

county, other than an on-call public transit system that provides the

nonemergency medical transportation described in NRS

377A.130, the commission must receive a determination from the Nevada

Transportation Authority that:

      (a) There are no common motor carriers of

passengers who are authorized to provide on-call operations for transporting

passengers in that area; or

      (b) Although there are common motor carriers of

passengers who are authorized to provide on-call operations for transporting

passengers in the area, the common motor carriers of passengers do not wish to

provide, or are not capable of providing, those operations.

      3.  As used in this section:

      (a) “Common motor carrier of passengers” has the

meaning ascribed to it in NRS 706.041.

      (b) “On-call public transit system” means a

system established to transport passengers only upon the request of a person

who needs transportation.

      (Added to NRS by 1995, 1045; A 1997, 1992, 2974; 1999, 492, 2176; 2011, 1238)