Nev. Rev. Stat. ch. 377B – Tax for Infrastructure | Midpage

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Nevada Revised Statutes

Chapter 377B

Nev. Rev. Stat. ch. 377B

Tax for Infrastructure

377B.010Definitions 377B.020“Solid waste” defined 377B.030“Wastewater facilities” defined 377B.040“Water authority” defined 377B.050“Water facilities” defined 377B.100County ordinance imposing tax: Enactment; contents; cessation; periodic review of necessity for continued imposition; public hearing; plan for expenditure of proceeds; periodic review of plan in certain counties; impairment of outstanding obligations prohibited 377B.110Mandatory provisions of ordinance imposing tax 377B.120Mandatory provision of ordinance amending ordinance imposing tax 377B.130Remittances to Department; deposit in Sales and Use Tax Account; distribution 377B.140Redistribution by Department 377B.150Infrastructure fund: Deposit of net tax proceeds 377B.160Infrastructure fund: Expenditure of principal, interest and income 377B.170Water authority in larger counties required to enter into interlocal agreement to provide distribution from infrastructure fund to certain cities, towns and other public entities 377B.180Annual report of city, town or other public entity in interlocal agreement with water authority for distribution from infrastructure fund 377B.190Money for payment of cost of project for which tax was imposed: Issuance of bonds or other obligations; direct distribution from infrastructure fund; authority of board of county commissioners or water authority 377B.200Covenant or other provision to pledge and create lien upon tax proceeds, revenue generated by project or proceeds of certain securities 377B.210Department required to disregard tax in determining amount of security required for payment of other sales and use taxes under certain circumstances