Source: http://dcnvda.org/userpages/CountyCodes.aspx?TID=47&CID=55&SID=880
Timestamp: 2017-12-12 10:24:07
Document Index: 119973695

Matched Legal Cases: ['§1', '§2', '§3', '§4', '§5', '§6', '§7', '§8', '§9', '§10', '§11', '§12', '§13', '§14', '§15', '§16', '§17', '§18', '§19', '§2', '§20', '§21', '§22', '§23', '§24', '§25', '§26', '§27', '§28', '§29', '§30', '§31', '§32', '§33', '§34', '§35', '§36', '§37', '§38', '§39', '§40', '§41', '§42', '§43', '§44', '§45', '§46', '§47', '§48', '§49', '§50', '§51', '§52', '§53', '§54', '§55', '§56', '§57', '§58', '§59', '§60', '§61', '§62', '§63', '§64', '§65', '§66', '§67', '§68', '§69', '§70', '§71', '§72', '§73', '§74', '§75', '§76', '§77', '§78', '§79', '§80', '§81', '§82', '§83', '§84', '§85', '§86', '§87', '§89', '§90', '§91', '§92', '§93', '§94', '§95', '§96', '§97', '§98', '§99', '§100', '§101', '§102', '§103', '§104', '§105', '§106', '§107', '§108', '§109', '§110', '§111', '§112', '§113', '§114', '§115', '§116', '§117', '§118', '§119', '§120', '§121', '§122', '§123', '§124', '§125', '§126', '§127', '§128', '§129', '§130', '§131', '§132', '§133', '§134', '§135', '§136', '§137', '§138', '§139', '§140', '§141', '§142', '§143', '§144', '§145', '§146', '§147', '§148', '§149', '§150', '§151', '§152', '§153', '§155']

3.04.005 Short title
3.04.010 Construction--Operation of definitions
3.04.015 Business
3.04.020 Gross receipts
3.04.025 In Douglas County or in the county
3.04.030 Occasional sale
3.04.035 Person
3.04.040 Purchase
3.04.045 Retail sale--Sale at retail
3.04.050 Retailer
3.04.055 Sale
3.04.060 Sales price
3.04.065 Seller
3.04.070 Storage
3.04.075 Storage and use
3.04.080 Tangible personal property
3.04.085 Tax commission
3.04.090 Taxpayer
3.04.095 Use
3.04.100 Imposition and rates
3.04.105 Method of collection
3.04.110 Assumption, absorption by retailer--Unlawful advertising
3.04.115 Separate display of tax from price
3.04.120 Permit--Application form and contents
3.04.125 Permit--Fee
3.04.130 Permit--Issuance and display--Assignability
3.04.135 Permit--Reinstatement fee
3.04.140 Permit--Issuance and display--Assignability
3.04.145 Engaging in business as seller without permit unlawful
3.04.150 Presumption of taxability--Resale certificate
3.04.155 Resale certificate--Effect
3.04.160 Resale certificate--Form and contents
3.04.165 Resale certificate--Liability of purchaser
3.04.170 Resale certificate--Improper use
3.04.175 Resale certificate--Commingled fungible goods
3.04.180 Imposition and rate
3.04.185 Liability for tax--Extinguishment of liability
3.04.190 Collection by retailer--Purchaser's receipt
3.04.195 Tax as debt to county
3.04.200 Assumption, absorption by retailer--Unlawful advertising
3.04.205 Separate display of tax from price
3.04.210 Unlawful acts
3.04.215 Registration of retailers
3.04.220 Presumption of purchase for use--Resale certificate
3.04.225 Resale certificate--Effect
3.04.230 Resale certificate--Form and contents
3.04.235 Resale certificate--Liability of purchaser
3.04.240 Resale certificate--Commingled fungible goods
3.04.245 Presumption of purchase from retailer
3.04.250 Presumption of use--Out-of-county delivery
3.04.255 Exempted from the taxes imposed by this chapter defined
3.04.260 Constitutional and statutory exemptions
3.04.265 Proceeds of mines
3.04.270 Motor vehicle fuels
3.04.275 Animal life, feed, seeds, plants, and fertilizer
3.04.280 Meals and food products--Sales to students or teachers
3.04.285 Containers
3.04.290 Gas, electricity and water
3.04.295 Domestic fuels
3.04.300 Public works contracts
3.04.305 Written contracts executed prior to July 1, 1971
3.04.310 Newspapers and periodicals
3.04.315 Prescription medicines
3.04.320 Occasional sales
3.04.325 Sales tax--Political subdivisions, religious or eleemosynary organizations
3.04.330 Sales tax--Sales to common carriers
3.04.335 Sales tax--Property shipped outside county pursuant to sales contract
3.04.340 Sales tax--Materials purchased for use in performance of contracts with United States
3.04.345 Use tax--Property on which sales tax paid
3.04.350 Exemption certificates--Liability of purchaser who uses property declared exempt for purpose not exempt
3.04.355 Due date of taxes
3.04.360 Return--Filing--Signatures
3.04.365 Return--Contents
3.04.370 Reimbursement to taxpayer for collection of tax
3.04.375 Return--Delivery--Remittance
3.04.380 Return periods--Quarterly periods other than calendar quarter
3.04.385 Lease and rental receipts--Reporting and payment
3.04.390 Collection--Affixing, cancellation of revenue stamps
3.04.395 Extensions for filing return or payment of tax
3.04.400 Recomputation of tax--Determination on discontinuance of business
3.04.405 Interest of deficiency
3.04.410 Offsetting of overpayments--Computation of interest
3.04.415 Penalty for negligence, disregard of law, regulations
3.04.420 Penalty for fraud, intent to evade
3.04.425 Notice of tax commission's determination--Service
3.04.430 Notice of deficiency determination--Mailing
3.04.435 Determination if no return made--Estimate and computation--Discontinuance of business
3.04.440 Interest on amount of determination
3.04.445 Failure to file return due to fraud--Penalty
3.04.450 Notice of estimate, determination and penalty--Service
3.04.455 Jeopardy determination--When made, due date
3.04.460 Nonpayment--Finality of determination
3.04.465 Petition for redetermination--Deposit of security
3.04.470 Petition for redetermination--Time to file
3.04.475 Oral hearing--Notice
3.04.480 Increase, decrease of amount of determination
3.04.485 Order of tax commission on petition for redetermination
3.04.490 Due date of determinations--Penalties
3.04.495 Service of notice
3.04.500 Penalty, interest for failure to pay tax--Amount
3.04.505 Deposit of security--Amounts--Sales of security
3.04.510 Notice of delinquency to persons holding credits or property of delinquent
3.04.515 Action for collection of tax, penalties, interest
3.04.520 District attorney to prosecute action--Provisions of NRS, N.R.C.P. applicable
3.04.525 Issuance of writ of attachment without bond, affidavit
3.04.530 Evidentiary effect of delinquency certificate
3.04.535 Action for use tax--Manner of service of process
3.04.540 Application for summary judgment--Filing of certificate of delinquency
3.04.545 Entry of judgment by county clerk
3.04.550 Filing of abstract, copy of judgment with county recorder--Judgment lien, duration and extension
3.04.555 Execution--Issuance, sale
3.04.560 Priority of tax claim or lien--Subordination to prior recorded lien, other debts
3.04.565 Recordation of certificate of delinquency--Resulting lien
3.04.570 Tax commission may release, subordinate lien
3.04.575 Evidentiary effect of certificate of release subordination
3.04.580 Warrant for collection of tax--Issuance and effect, levy and sale
3.04.585 Fees for services of sheriff or constable--Approval of newspaper publication fees
3.04.590 Liability for fees of sheriff or constable
3.04.595 Power of tax commission--Exemptions
3.04.600 Notice--Contents--Mailing
3.04.605 Delivery of bill of sale, deed--Disposition of unsold portion
3.04.610 Disposition of excess proceeds--Third-part claims
3.04.615 Successor, assignee to withhold tax from purchase price
3.04.620 Liability of purchaser for failure to withhold purchase price
3.04.625 Certification of excess amount collected--Overpayment of use tax by purchaser
3.04.630 Claim--Filing--Limitations
3.04.635 Use tax--Reimbursement of vendor for sales tax
3.04.640 Claim--Form and contents
3.04.645 Effect of failure to file claim--Waiver
3.04.650 Notice of disallowance of claim--Service
3.04.655 Interest on overpayments
3.04.660 Disallowance of interest--Circumstances
3.04.665 Injunction or other process to prevent tax collection prohibited
3.04.670 Action for refund--Claim as condition precedent
3.04.675 Action for refund--Time to sue
3.04.680 Right of action on failure of tax commission to mail notice
3.04.685 Judgment for plaintiff--Credits, refund of balance
3.04.690 Allowance of interest
3.04.695 Judgment not to be rendered for assignee-plaintiff
3.04.700 Recovery of erroneous refunds--Action
3.04.705 District attorney to prosecute action for recovery of erroneous refund
3.04.710 Cancellation of illegal determination--Procedure--Limitation
3.04.715 Enforcement of tax commission--Rules and regulations
3.04.720 Employment of accountants, investigators and other persons--Delegation of authority
3.04.725 Records to be kept by sellers, retailers and others
3.04.730 Examination of records--Investigation of business
3.04.735 Reports for administering use tax--Contents
3.04.740 Disclosure of information unlawful--Examination of records when ordered by governor
3.04.745 Penalty for failure to make return, furnish data
3.04.750 Penalty for false and fraudulent returns
3.04.755 Application of res judicata doctrine
3.04.760 Remedies of county are cumulative
3.04.770 Amendments
This chapter shall be known and referred to as the Douglas County-City Relief Tax Ordinance. (Ord. 182 §1, 1971)
Except where the context otherwise requires, the definitions given in sections 3.04.015 through 3.04.095 govern the construction of this chapter. (Ord. 182 §2, 1971)
"Business" includes any activity engaged in by any person or caused to be engaged in by him with the object of gain, benefit or advantage, either direct or indirect. (Ord. 182 §3, 1971)
A. "Gross receipts" means the total amount of the sale or lease or rental price, as the case may be, of the retail sales of retailers, valued in money, whether received in money or otherwise, without any deduction on account of any of the following:
1. The cost of the property sold. However, in accordance with such rules and regulations as the tax commission may prescribe, a deduction may be taken if the retailer has purchased property for some other purpose than resale, has reimbursed his vendor for tax which the vendor is required to pay to the county or has paid the use tax with respect to the property, and has resold the property prior to making any use of the property other than retention, demonstration or display while holding it for sale in the regular course of business. If such a deduction is taken by the retailer, no refund or credit will be allowed to his vendor with respect to the sale of the property;
2. The cost of the materials used, labor or service cost, interest paid, losses or any other expense;
3. The cost of transportation of the property prior to its sale to the purchaser.
B. The total amount of the sale or lease or rental price includes all of the following:
1. Any services that are a part of the sale;
2. All receipts, cash, credits and property of any kind;
3. Any amount for which credit is allowed by the seller to the purchaser.
C. Gross receipts do not include any of the following:
1. Cash discounts allowed and taken on sales;
2. Sales price of property returned by customers when the full price is refunded either in cash or credit; but this exclusion shall not apply in any instance when the customer, in order to obtain the refund, is required to purchase other property at a price greater than the amount charged for the property that is returned;
3. The price received for labor or services used in installing or applying the property sold;
4. The amount of any tax (not including, however, any manufacturers' or importers' excise tax) imposed by the United States upon or with respect to retail sales, whether imposed upon the retailer or the customer.
D. For the purposes of the sales tax, if the retailers establish to the satisfaction of the tax commission that the sales tax has been added to the total amount of the sales price and has not been absorbed by them, the total amount of the sales price shall be deemed to be the amount received exclusive of the tax imposed. (Ord. 182 §4, 1971)
"In Douglas County" or "in the county" means within the exterior limits of Douglas County, and includes all territory within such limits owned by or ceded to the United States of America. (Ord. 182 §5, 1971)
A. "Occasional sale" includes:
1. A sale of property not held or used by a seller in the course of an activity for which he is required to hold a seller's permit; provided such sale is not one of a series sufficient in number, scope and character to constitute an activity requiring the holding of a seller's permit;
2. Any transfer of all or substantially all the property held or used-by a person in the course of such an activity when after such transfer the real or ultimate ownership of such property is substantially similar to that which existed before such transfer.
B. For the purposes of this section, stockholders, bondholders, partners or other persons holding an interest in a corporation or other entity are regarded as having the "real or ultimate ownership" of the property of such corporation or other entity. (Ord. 182 §6, 1971)
"Person" includes any individual, firm, copartnership, joint venture, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, cooperative, assignee or any other group or combination acting as a unit, but shall not include the United States, the state of Nevada or any agency thereof, or any city, county, district or other political subdivision of the state of Nevada. (Ord. 182 §7, 1971)
A. "Purchase" means any transfer, exchange or barter, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a consideration.
B. A transaction whereby the possession of property is transferred but the seller retains the title as security for the payment of the price is a purchase.
C. A transfer for a consideration of tangible personal property which has been produced, fabricated or printed to the special order of the customer, or of any publication, is also a purchase. (Ord. 182 §8, 1971)
A. "Retail sale" or "sale at retail" means a sale for any purpose other than resale in the regular course of business of tangible personal property.
B. The delivery in this county of tangible personal property by an owner or former owner thereof or by a factor or agent of such owner, former owner or factor, if the delivery is to a consumer or person for redelivery to a consumer, pursuant to a retail sale made by a retailer not engaged in business in this county, is a retail sale in this county by the person making the delivery. He shall include the retail selling price of the property in his gross receipts. (Ord. 182 §9, 1971)
A. "Retailer" includes:
1. Every seller who makes any retail sale or sales of tangible personal property, and every person engaged in the business of making retail sales at auction of tangible personal property owned by the person or others;
2. Every person engaged in the business of making sales for storage, use or other consumption or in the business of making sales at auction of tangible personal property owned by the person or others for storage, use or other consumption;
3. Every person making more than two retail sales of tangible personal property during any twelve-month period, including sales made in the capacity of assignee for the benefit of creditors, or receiver or trustee in bankruptcy.
B. When the tax commission determines that it is necessary for the efficient administration of this chapter to regard any salesmen, representatives, peddlers or canvassers as the agents of the dealers, distributors, supervisors or employers under whom they operate or from whom they obtain the tangible personal property sold by them irrespective of whether they are making sales on their own behalf or on behalf of such dealers, distributors, supervisors or employers, the tax commission may so regard them and may regard the dealers, distributors, supervisors or employers as retailers for purposes of this chapter.
C. A licensed optometrist or physician and surgeon is a consumer of, and shall not be considered a retailer within the provisions of this chapter with respect to, the ophthalmic materials used or furnished by him in the performance of his professional services in the diagnosis, treatment or correction of conditions of the human eye, including the adoption of lenses or frames for the aid thereof. (Ord. 182 §10, 1971)
A. "Sale" means and includes any transfer of title or possession, exchange, barter, lease or rental, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a consideration.
B. "Transfer of possession, lease" or "rental" includes only transactions found by the tax commission to be in lieu of a transfer of title, exchange or barter.
C. "Sale" includes:
1. The producing, fabricating, processing, printing or imprinting of tangible personal property for a consideration for consumers who furnish, either directly or indirectly, the materials used in the producing, fabricating, processing, printing or imprinting;
2. The furnishing and distributing of tangible personal property for a consideration by social clubs and fraternal organizations to their members or others;
3. The furnishing, preparing or serving for a consideration of food, meals or drinks;
4. A transaction whereby the possession of property is transferred but the seller retains the title as security for the payment of the price;
5. A transfer for a consideration of the title or possession of tangible personal property which has been produced, fabricated or printed to the special order of the customer, or of any publication. (Ord. 182 §11, 1971)
A. "Sales price" means the total amount for which tangible property is sold, valued in money, whether paid in money or otherwise, without any deduction on account of any of the following:
1. The cost of the property sold;
2. The cost of the materials used, labor or service cost, interest charged, losses or any other expenses;
3. The cost of transportation of the property prior to its purchase.
B. The total amount for which property is sold includes all of the following:
1. Any services that are part of the sale;
2. Any amount for which credit is given to the purchaser by the seller.
C. Sales price does not include any of the following:
2. The amount charged for property returned by customers when the entire amount charged therefore is refunded either in cash or credit; but this exclusion shall not apply in any instance when the customer, in order to obtain the refund, is required to purchase other property at a price greater than the amount charged for the property that is returned;
3. The amount charged for labor or services rendered in installing or applying the property sold;
4. The amount of any tax (not including, however, any manufacturers' or importers' excise tax) imposed by the United States upon or with respect to retail sales, whether imposed upon the retailer or the consumer;
5. The amount of any tax imposed by the state upon or with respect to the storage, use or other consumption of tangible personal property purchased from any retailer. (Ord. 182 §12, 1971)
"Seller" includes every person engaged in the business of selling tangible personal property of a kind, the gross receipts from the retail sale of which are required to be included in the measure of the sales tax. (Ord. 182 §13, 1971)
"Storage" includes any keeping or retention in this county for any purpose except sale in the regular course of business or subsequent use solely outside the county of tangible personal property purchased from a retailer. (Ord. 182 §14, 1971)
"Storage and use" do not include the keeping, retaining or exercising any right or power over tangible personal property for the purpose of subsequently transporting it outside the county for use thereafter solely outside the county, or for the purpose of being processed, fabricated or manufactured into, attached to or incorporated into other tangible personal property to be transported outside the county and thereafter used solely outside the county. (Ord. 182 §15, 1971)
"Tangible personal property" means personal property which may be seen, weighed, measured, felt or touched or which is in any other manner perceptible to the senses. (Ord. 182 §16, 1971)
"Tax commission" means the Nevada Tax Commission. (Ord. 182 §17, 1971)
"Taxpayer" means any person liable for tax under this chapter. (Ord. 182 §18, 1971)
"Use" includes the exercise of any right or power over tangible personal property incident to the ownership of that property, except that it does not include the sale of that property in the regular course of business. (Ord. 182 §19, 1971)
A. For the privilege of selling tangible personal property at retail a tax is imposed upon all retailers at the rate of 2.25 percent of the gross receipts of any retailer from the sale of all tangible personal properties sold at retail in Douglas County on or after May 1, 1981.
B. The local school support tax is adopted, insofar as applicable, and all amendments to the provisions of the local school support tax law subsequent to the date of the enactment of Act of April 30, 1981, 1981 Stats. of Nev. ch. 149 at 285 ("the act") shall be adopted so long as they are not inconsistent with the amendments contained in the act, and shall automatically become part of the county-city relief tax provided for in this chapter.
C. Prior to, or as closely after the effective date of the county-city relief tax amendment contained herein, the county shall contract with the department of taxation to perform all the functions incident to the administration or operation of the county-city relief tax as is required by N.R.S. 377.010 et seq. and this chapter. (Ord. 375 §2, 1981; Ord. 182 §20, 1971)
The tax imposed shall be collected by the retailer from the consumer insofar as it can be done. (Ord. 182 §21, 1971)
A. It is unlawful for any retailer to advertise or hold out or state to the public or to any customer, directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the retailer or that it will not be added to the selling price of the property sold or that if added, it or any part thereof will be refunded.
B. Any person violating any provision of this section is guilty of a misdemeanor. (Ord. 182 §22, 1971)
The tax commission may by regulation provide that the amount collected by the retailer from the consumer in reimbursement of the tax be displayed separately from the list price, the price advertised in the premises, the marked price or other price on the sales check or other proof of sale. (Ord. 182 §23, 1971)
A. Every person desiring to engage in or conduct business as a seller within the county shall file with the tax commission an application for permit for each place of business.
B. Every application for permit shall:
1. Be made upon a form prescribed by the tax commission;
2. Set forth the name under which the applicant transacts or intends to transact business and the location of his place or places of business;
3. Set forth such other information as the tax commission may require.
C. The application shall be signed by the owner if he is a natural person; in the case of an association or partnership, by a member or partner; in the case of a corporation, by an executive officer or some person specifically authorized by the corporation to sign the application, to which shall be attached the written evidence of his authority. (Ord. 182 §24, 1971)
At the time of making an application, the applicant shall pay to the tax commission a permit fee of one dollar for each permit. (Ord. 182 §25, 1971)
After compliance with sections 3.04.120, 3.04.125 and 3.04.505 of the code by the applicant, the tax commission shall grant and issue to each applicant a separate permit for each place of business within the county. A permit shall not be assignable and shall be valid only for the person in whose name it is issued and for the transaction of business at the place designated therein. It shall at all times be conspicuously displayed at the place for which issued. (Ord. 182 §26, 1971)
A seller whose permit has been previously suspended or revoked shall pay the tax commission a fee of one dollar for the renewal or issuance of a permit. (Ord. 182 §27, 1971)
A. Whenever any person fails to comply with any provision of this chapter relating to the sales tax or any rule or regulation of the tax commission relating to the sales tax prescribed and adopted under this chapter, the tax commission, upon hearing, after giving the person ten days' notice in writing specifying the time and place of hearing and requiring him to show cause why his permit or permits should not be revoked, may revoke or suspend any one or more of the permits held by the person.
B. The tax commission shall give to the person written notice of the suspension or revocation of any of his permits.
C. The notices may be served personally or by mail in the manner prescribed for service of notice of a deficiency determination.
D. The tax commission shall not issue a new permit after the revocation of a permit unless it is satisfied that the former holder of the permit will comply with the provisions of this chapter relating to the sales tax and the regulations of the tax commission.
E. If a permit is revoked, the tax commission may seal and padlock the place of business for which the permit was issued. (Ord. 182 §28, 1971)
A. Any person who engages in business as a seller in this county without a permit or permits or after a permit has been suspended and each officer of any corporation, which so engages in business, is guilty of a misdemeanor.
B. If, after notice to the seller, served personally or by mail, the seller continues to engage in business without a permit or after a permit has been suspended or revoked, the tax commission may seal and padlock any place of business of the seller. If notice under this subsection is served by mail, it shall be addressed to the seller at his address as it appears in the records of the tax commission. (Ord. 182 §29, 1971)
For the purpose of the proper administration of this chapter and to prevent evasion of the sales tax it shall be presumed that all gross receipts are subject to the tax until the contrary is established. The burden of proving that a sale of tangible personal property is not a sale at retail is upon the person who makes the sale unless he takes from the purchaser a certificate to the effect that the property is purchased for resale. (Ord. 182 §30, 1971)
The certificate relieves the seller from the burden of proof only if taken in good faith from a person who is engaged in the business of selling tangible personal property and who holds the permit provided for in sections 3.04.120 through 3.04.175 and who, at the time of purchasing the tangible personal property, intends to sell it in the regular course of business or is unable to ascertain at the time of purchase whether the property will be sold or will be used for some other purpose. (Ord. 182 §31, 1971)
A. The certificate shall:
1. Be signed by and bear the name and address of the purchaser;
2. Indicate the number of the permit issued to the purchaser;
3. Indicate the general character of the tangible personal property sold by the purchaser in the regular course of business.
B. The certificate shall be substantially in such form as the tax commission may prescribe. (Ord. 182 §32, 1971)
If a purchaser who gives a certificate makes any use of the property other than retention, demonstration or display while holding it for sale in the regular course of business, the use shall be taxable to the purchaser as of the time the property is first used by him, and the sales price of the property to him shall be deemed the measure of the tax Only when there is an unsatisfied use tax liability on this basis shall the seller be liable for sales tax with respect to the sale of the property to the purchaser. If the sole use of the property other than retention, demonstration or display in the regular course of business is the rental of the property while holding it for sale, the purchaser may elect to include in his gross receipts the amount of the rental charged rather than the sale price of the property to him. (Ord. 182 §33, 1971)
Any person who gives a resale certificate for property which he knows at the time of purchase is not to be resold by him in the regular course of business for the purpose of evading payment to the seller of the amount of the tax applicable to the transaction is guilty of a misdemeanor. (Ord. 182 §34, 1971)
If a purchaser gives a certificate with respect to the purchase of fungible goods and thereafter commingles these goods with other fungible goods not so purchased but of such similarity that the identity of the constituent goods in the commingled mass cannot be determined, sales from the mass of commingled goods shall be deemed to be sales of the goods so purchased until a quantity of commingled goods equal to the quantity of purchased goods so commingled has been sold. (Ord. 182 §35, 1971)
An excise tax is imposed on the storage, use or other consumption in Douglas County of tangible personal property purchased from any retailer on or after July 1, 1971, for storage, use or other consumption in the county at the rate of one-half of one percent of the sales price of the property. (Ord. 182 §36, 1971)
Every person storing, using or otherwise consuming in the county tangible personal property purchased from a retailer is liable for the tax. His liability is not extinguished until the tax has been paid to the county, except that a receipt from a retailer maintaining a place of business in the county or from a retailer who is authorized by the tax commission under such rules and regulations as it may prescribe, to collect the tax and who is, for the purposes of this chapter relating to the use tax, regarded as a retailer maintaining a place of business in the county, given to the purchaser pursuant to section 3.04.190 is sufficient to relieve the purchaser from further liability for the tax to which the receipt refers. (Ord. 182 §37, 1971)
Every retailer maintaining a place of business in this county and making sales of tangible personal property for storage, use or other consumption in this county, not exempted under sections 3.04.255 through 3.04.345 shall, at the time of making the sales or, if the storage, use or other consumption of the tangible personal property is not then taxable hereunder, at the time the storage, use or other consumption becomes taxable, collect the tax from the purchaser and give to the purchaser a receipt therefore in the manner and form prescribed by the tax commission. (Ord. 182 §38, 1971)
The tax required to be collected by the retailer constitutes a debt owed by the retailer to the county. (Ord. 182 §39, 1971)
It is unlawful for any retailer to advertise or hold out or state to the public or any customer, directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the retailer or that it will not be added to the selling price of the property sold or that if added it or any part thereof will be refunded. (Ord. 182 §40, 1971)
The tax required to be collected by the retailer from the purchaser shall be displayed separately from the list price, the price advertised in the premises, the marked price or other price on the sales check or other proof of sales. (Ord. 182 §41, 1971)
Any person violating sections 3.04.190, 3.04.200 or 3.04.205 is guilty of a misdemeanor. (Ord. 182 §42, 1971)
Every retailer selling tangible personal property for storage, use or other consumption in the county shall register with the tax commission and give:
A. The name and address of all agents operating in the county;
B. The location of all distribution or sales houses or offices or other places of business in the county;
C. Such other information as the tax commission may require. (Ord. 182 §43, 1971)
For the purpose of the proper administration of this chapter and to prevent evasion of the use tax and the duty to collect the use tax, it shall be presumed that tangible personal property sold by any person for delivery in this county is sold for storage, use or other consumption in this county until the contrary is established. The burden of proving the contrary is upon the person who makes the sale unless he takes from the purchaser a certificate to the effect that the property is purchased for resale. (Ord. 182 §44, 1971)
The certificate relieves the person selling the property from the burden of proof only if taken in good faith from a person who is engaged in the business of selling tangible personal property and who holds the permit provided for by sections 3.04.120 through 3.04.175 and who, at the time of purchasing the tangible personal property, intends to sell it in the regular course of business or is unable to ascertain at the time of purchase whether the property will be sold or will be used for some other purpose. (Ord. 182 §45, 1971)
1. Be signed and bear the name and address of the purchaser;
3. Indicate the general character of the tangible personal property sold by the purchaser in the regular court of business.
B. The certificate shall be substantially in such form as the tax commission may prescribe. (Ord. 182 §46, 1971)
If a purchaser who gives a certificate makes any storage or use of the property other than retention, demonstration or display while holding it for sale in the regular course of business, the storage or use is taxable as of the time the property is first so stored or used. If the sole use of the property, other than retention, demonstration or display in the regular course of business, is the rental of the property while holding it for sale, the purchaser may elect to pay the tax on the use measured by the amount of the rental charged rather than the sales price of the property to him. (Ord. 182 §47, 1971)
If a purchaser gives a certificate with respect to the purchase of fungible goods and thereafter commingles these goods with other fungible goods not so purchased but of such similarity that the identity of the constituent goods in the commingled mass cannot be determined, sales from the mass of commingled goods shall be deemed to be sales of the goods so purchased until a quantity of commingled goods equal to the quantity of purchased goods so commingled has been sold. (Ord. 182 §48, 1971)
It shall be further presumed that tangible personal property shipped or brought to this county by the purchaser after July 1, 1971 was purchased from a retailer on or after July 1, 1971 for storage, use or other consumption in this county. (Ord. 182 §49, 1971)
A. On and after July 1, 1971, it shall be further presumed that tangible personal property delivered outside this county to a purchaser known by the retailer to be a resident of this county was purchased from a retailer for storage, use or other consumption in this county and stored, used or otherwise consumed in this county.
B. This presumption may be controverted by:
1. A statement in writing, signed by the purchaser or his authorized representative and retained by the vendor, that the property was purchased for use at a designated point or points outside this county;
2. Other evidence satisfactory to the tax commission that the property was not purchased for storage, use or other consumption in this county. (Ord. 182 §50, 1971)
Exempted from the taxes imposed by this chapter, as used in sections 3.04.260 through 3.04.350 means exempted from the computation of the amount of taxes imposed. (Ord. 182 §51, 1971)
There are exempted from the taxes imposed by this chapter the gross receipts from the sale of, and the storage, use or other consumption in this county of, tangible personal property the gross receipts from the sale of which, or the storage, use or other consumption of which, this county is prohibited from taxing under the constitution or laws of the United States or under the constitution of this state. (Ord. 182 §52, 1971)
There are exempted from the taxes imposed by this chapter the gross receipts from the sale of, and the storage, use or other consumption in this county of, the proceeds of mines which are subject to the taxes levied pursuant to chapter 362 of NRS. (Ord. 182 §53, 1971)
There are exempted from the taxes imposed by this chapter the gross receipts from the sale, distribution of, and the storage, use or other consumption in this county of, any combustible gas, liquid or material of a kind used in an internal-combustion or diesel engine for the generation of power to propel a motor vehicle on the highways. (Ord. 182 §54, 1971)
There are exempted from the taxes imposed by this chapter the gross receipts from sales of, and the storage, use or other consumption of:
A. Any form of animal life of a kind the products of which ordinarily constitute food for human consumption;
B. Feed for any form of animal life of a kind the products of which ordinarily constitute food for human consumption or are to be sold in the regular course of business;
C. Seeds and annual plants the products of which ordinarily constitute food for human consumption or are to be sold in the regular course of business;
D. Fertilizer to be applied to land the products of which are to be used as food for human consumption or sold in the regular course of business. (Ord. 182 §55, 1971)
There are exempted from the taxes imposed by this chapter the gross receipts from the sale of, and the storage, use or other consumption in the county of, meals and food products for human consumption served by public or private schools, school districts, student organizations and parent teacher associations to the students or teachers of a school. (Ord. 182 §56, 1971)
A. There are exempted from the taxes imposed by this chapter the gross receipts from the sales of, and the storage, use or other consumption in this county of:
1. Nonreturnable containers when sold without the contents to persons who place the contents in the container and sell the contents together with the container;
2. Containers when sold with the contents if the sales price of the contents is not required to be included in the measure of the taxes imposed by this chapter;
3. Returnable containers when sold with the contents in connection with a retail sale of the contents or when resold for refilling.
B. As used in this section the term returnable containers means containers of a kind customarily returned by the buyer of the contents for reuse. All other containers are nonreturnable containers. (Ord. 182 §57, 1971)
There are exempted from the taxes imposed by this chapter the gross receipts from the sales, furnishing or service of, and the storage, use or other consumption in this county of gas, electricity and water when delivered to consumers through mains, lines or pipes. (Ord. 182 §58, 1971)
There are exempted from the taxes imposed by this chapter the gross receipts from the sale, furnishing or service of, and the storage, use or other consumption in this county of any matter used to produce domestic heat by burning, including, without limitation, wood, coal, petroleum and gas. (Ord. 182 §59, 1971)
There are exempted from the taxes imposed by this chapter the gross receipts from the sale of, and the storage, use or other consumption in this county of tangible personal property used for the performance of a contract on public works executed prior to July 1, 1971. (Ord. 182 §60, 1971)
There are exempted from the taxes imposed by this chapter the gross receipts from the sale of, and the storage, use or other consumption in the county of tangible personal property used for the performance of a written contract entered into prior to July 1, 1971. (Ord. 182 §61, 1971)
There are exempted from the taxes imposed by this chapter the gross receipts from the sale of, and the storage, use or other consumption in this county of tangible property which becomes an ingredient or component part of any newspaper regularly issued at average intervals not exceeding one week and any such newspaper. (Ord. 182 §62, 1971)
A. There are exempted from the taxes imposed by this chapter the gross receipts from sales and the storage, use or other consumption of medicines:
1. Prescribed for the treatment of a human being by a person authorized to prescribe medicines and dispensed on a prescription filled by a registered pharmacist in accordance with law; or
2. Furnished by a licensed physician, dentist or chiropodist through his own patient for the treatment of the patient; or
3. Furnished by a hospital for treatment of any person pursuant to the order of a licensed physician, dentist or chiropodist; or
4. Sold to a licensed physician, dentist, or chiropodist or hospital for the treatment of the human being.
B. Medicine means any substance or preparation intended for use by external or internal application to the human body in the diagnosis, cure, medication, treatment or prevention of diseases or afflictions of the human body and which is commonly recognized as a substance or preparation intended for such use. Medicine does not include:
1. Any auditory, prosthetic, ophthalmic or ocular device or appliance;
2. The articles which are in the nature of splints, bandages, pads, compresses, supports, dressings, instruments such as crutches, canes, braces, devices or other mechanical, electronic, optical or physical equipment. Any alcoholic beverage except where the alcohol merely provides a solution in the ordinary preparation of a medicine as defined by subsection B of this section.
C. Insulin furnished by a registered pharmacist to a person for treatment of diabetes as directed by a physician shall be deemed to be dispensed on prescription within the meaning of this section. (Ord. 184 (part), 1971; Ord. 182 §63, 1971)
There are exempted from the taxes imposed by this chapter the gross receipts from occasional sales of tangible personal property and the storage, use or other consumption in this county of tangible personal property, the transfer of which to the purchaser is an occasional sale. (Ord. 182 §64, 1971)
The computation of the amount of the sales tax the gross receipts from the sale of any tangible personal property to:
A. The United States, its unincorporated agencies and instrumentalities;
B. Any incorporated agency or instrumentality of the United States wholly owned by the United States or by a corporation wholly owned by the United States;
C. The state, its unincorporated agencies and instrumentalities;
D. Any county, city, district or other political subdivision of the state;
E. Any organization created for religious, charitable or eleemosynary purposes, provided that no part of the net earnings of any such organization inures to the benefit of any private shareholder or individual. (Ord. 182 §65, 1971)
There are exempted from the computation of the amount of the sales tax the gross receipts from sales of tangible personal property to a common carrier, shipped by the seller via the purchasing carrier under a bill of lading, whether the freight is paid in advance or the shipment is made freight charges collect, to a point outside this county and the property is actually transported to the out-of-county destination for use by the carrier in the conduct of its business as a common carrier. (Ord. 182 §66, 1971)
There are exempted from the computation of the amount of the sales tax the gross receipts from any sale of tangible personal property which is shipped to a point outside this county pursuant to the contract of sale by delivery by the vendor to such point by means of:
A. Facilities operated by the vendor;
B. Delivery by the vendor to a carrier for shipment to a consignee at such point; or
C. Delivery by the vendor to a customs broker or forwarding agent for shipment outside this county. (Ord. 182 §67, 1971)
Notwithstanding any other provision of law, the tax imposed under this chapter shall apply to the gross receipts from the sale of any tangible personal property to contractors purchasing such property either as the agents of the United States or for their own account and subsequent resale to the United States for use in the performance of contracts with the United States for the construction of improvements on or to real property, not including, however, contractors qualified to issue and who do issue resale certificates to vendors for tangible personal property for subsequent incorporation into real property outside this county in the performance of a contract to improve the out-of-county realty. (Ord. 182 §68, 1971)
The storage, use or other consumption in this county of property, the gross receipts from the sale of which are required to be included in the measure of the sales tax, is exempted from the use tax. (Ord. 182 §69, 1971)
If a purchaser certifies in writing to a seller that the property purchased will be used in a manner or for a purpose entitling the seller to regard the gross receipts from the sale as exempted by this chapter from the computation of the amount of the sales tax, and uses the property in some other manner or for some other purpose, the purchaser shall be liable for payment of the sales tax as if he were a retailer making a retail sale of the property at the time of such use, and the cost of the property to him shall be deemed the gross receipts from such retail sale. (Ord. 182 §70, 1971)
The taxes imposed by this chapter are due and payable to the tax commission quarterly on or before the last day of the month next succeeding each quarterly period. (Ord. 182 §71, 1971)
A. On or before the last day of the month following each quarterly period of three months, a return for the preceding quarterly period shall be filed with the tax commission in such form as the tax commission may prescribe.
B. For purposes of the sales tax a return shall be filed by every seller. For purposes of the use tax a return shall be filed by every retailer maintaining a place of business in this county and by every person purchasing tangible personal property, the storage, use or other consumption of which is subject to the use tax, who has not paid the use tax due to a retailer required to collect the tax.
C. Returns shall be signed by the person required to file the return or by his duly authorized agent but need not be verified by oath. (Ord. 182 §72, 1971)
A. For the purposes of the sales tax, the return shall show the gross receipts of the seller during the preceding reporting period. For purposes of the use tax, in case of a return filed by a retailer, the return shall show the total sales price of the property sold by him, the storage, use or consumption of which property became subject to the use tax during the preceding reporting period.
B. In case of a return filed by a purchaser, the return shall show the total sales price of the property purchased by him, the storage, use or consumption of which became subject to the use tax during the preceding reporting period.
C. The return shall also show the amount of the taxes for the period covered by the return and such other information as the tax commission deems necessary for the proper administration of this chapter. (Ord. 182 §73, 1971)
The taxpayer shall deduct and withhold from the taxes otherwise due from him five-tenths percent thereof to reimburse himself for the cost of collecting the tax. (Ord. 182 §74, 1971)
The person required to file the return shall deliver the return together with a remittance of the amount of the tax due to the office of the tax commission. (Ord. 182 §75, 1971)
The tax commission, if it deems it necessary in order to insure payment to or facilitate the collection by the county of the amount of taxes, may require returns and payment of the amount of taxes for quarterly periods other than calendar quarters, depending upon the principal place of business of the seller, retailer or purchaser as the case may be, or for other than quarterly periods. (Ord. 182 §76, 1971)
For the purposes of the sale tax, gross receipts from rentals or leases of tangible personal property shall be reported and the tax paid in accordance with such rules and regulations as the tax-commission may prescribe. (Ord. 182 §77, 1971)
The tax commission, if it deems it necessary to insure the collection of taxes, may provide by rule and regulation for the collection of the taxes by the affixing and canceling of revenue stamps and may prescribe the form and method of the affixing and canceling. (Ord. 182 §78, 1971)
A. The tax commission for good cause may extend for not to exceed one month the time for making any return or paying any amount required to be paid under this chapter.
B. Any person to whom an extension is granted and who pays the tax within the period for which the extension is granted shall pay, in addition to the tax, interest at the rate of six percent per year from the date on which the tax would have been due without the extension until the date of payment. (Ord. 182 §79, 1971)
A. If the tax commission is not satisfied with the return or returns of the tax or the amount of tax required to be paid to the county by any person, it may compute and determine the amount required to be paid upon the basis of the facts contained in the return or returns or upon the basis of any information within its possession or that may come into its possession. One or more deficiency determinations may be made of the amount due for one or for more than one period.
B. When a business is discontinued, a determination may be made at any time thereafter within the periods specified in section 3.04.430 as to liability arising out of that business, irrespective of whether the determination is issued prior to the due date of the liability as otherwise specified in this chapter. (Ord. 182 §80, 1971)
The amount of the determination, exclusive of penalties, shall bear interest at the rate of one-half of one percent per month, or fraction thereof, from the last day of the month following the quarterly period for which the amount or any portion thereof should have been returned until the date of payment. (Ord. 182 §81, 1971)
A. In making a determination, the tax commission may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for another period or periods, against penalties and against the interest of the underpayments.
B. The interest on underpayments and overpayments shall be computed in the manner set forth in sections 3.04.500 and 3.04.655 of this chapter. (Ord. 182 §82, 1971)
If any part of the deficiency for which a deficiency determination is made is due to negligence or intentional disregard of this chapter or authorized rules and regulations, a penalty of ten percent of the amount of the determination shall be added thereto. (Ord. 182 §83, 1971)
If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade this chapter or authorized rules and regulations, a penalty of twenty-five percent of the amount of the determination shall be added thereto. (Ord. 182 §84, 1971)
A. The tax commission shall give to the retailer or person storing, using or consuming tangible personal property written notice of its determination.
B. The notice may be served personally or by mail; if by mail, the notice shall be addressed to the retailer or person storing, using or consuming tangible personal property at his address as it appears in the records of the tax commission.
C. In case of service by mail of any notice required by this chapter, the service is complete at the time of deposit in the United States post office. (Ord. 182 §85, 1971)
A. Except in the case of fraud, intent to evade this chapter or authorized rules and regulations issued thereunder, failure to make a return, or claim for additional amount pursuant to section 3.04.480, every notice of a deficiency determination shall be personally served or mailed within three years after the last day of the calendar month following the quarterly period for which the amount is proposed to be determined or within three years after the return is filed, whichever period expires the later. In the case of failure to make a return, or claim for additional amount pursuant to section 3.04.480, every notice of determination shall be mailed or personally served within eight years after the last day of the calendar month following the quarterly period for which the amount is proposed to be determined.
B. The limitation specified in this section does not apply in case of a sales tax proposed to be determined with respect to sales of property for the storage, use or other consumption of which notice of a deficiency determination has been or is given pursuant to sections 3.04.425, 3.04.450, 3.04.460 and to subsection A of this section. The limitation specified in this section does not apply in case of an amount of use tax proposed to be determined with respect to storage, use or other consumption of property for the sale of which notice of a deficiency determination has been or is given pursuant to sections 3.04.425, 3.04.450, 3.04.460 and to subsection A of this section.
C. If, before the expiration of the time prescribed in this section for the mailing of a notice of deficiency determination, the taxpayer has consented in writing to the mailing of the notice after such time, the notice may be mailed at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon. (Ord. 182 §86, 1971)
A. If any person fails to make a return, the tax commission shall make an estimate of the amount of the gross receipts of the person, or, as the case may be, of the amount of the total sales price of tangible personal property sold or purchased by the person, the storage, use or other consumption of which in this county is subject to the use tax. The estimate shall be made for the period or periods in-respect to which the person failed to make a return and shall be based upon any information which is in the tax commission's possession or may come into its possession. Upon the basis of this estimate, the tax commission shall compute and determine the amount required to be paid to the county, adding to the sum thus arrived at a penalty equal to ten percent thereof. One or more determinations may be made for one or for more than one period.
B. When a business is discontinued, a determination may be made at any time thereafter within the periods specified in section 3.04.430 as to liability arising out of that business, irrespective of whether the determination is issued prior to the due date of the liability as otherwise specified in this chapter. (Ord. 182 §87, 1971)
The amount of the determination, exclusive of penalties, shall bear interest at the rate of one-half of one percent per month, or fraction thereof, from the last day of the month following the quarterly period for which the amount, or any portion thereof, should have been returned until the date of payment. (Ord. 182 §89, 1971)
If the failure of any person to file a return is due to fraud or intent to evade this chapter or rules and regulations, a penalty of twenty-five percent of the amount required to be paid by the person, exclusive of penalties, shall be added thereto in addition to the ten percent penalty provided in section 3.04.435. (Ord. 182 §90, 1971)
Promptly after making its determination the tax commission shall give to the person written notice of the estimate, determination and penalty, the notice to be served personally or by mail in the manner prescribed for service of notice of a deficiency determination. (Ord. 182 §91, 1971)
If the tax commission believes that the collection of any tax or any amount of tax required to be collected and paid to the county or of any determination will be jeopardized by delay, it shall thereupon make a determination of the tax or amount of tax required to be collected, noting that fact upon the determination. The amount determined is due and payable immediately. (Ord. 182 §92, 1971)
If the amount specified in the determination is not paid within ten days after service of notice thereof upon the person against whom the determination is made, the amount becomes final at the expiration of the ten days, unless a petition for redetermination is filed within the ten days, and the delinquency penalty and the interest provided in section 3.04.500 shall attach to the amount of the tax or the amount of the tax required to be collected. (Ord. 182 §93, 1971)
The person against whom a jeopardy determination is made may petition for the redetermination thereof pursuant to sections 3.04.470 through 3.04.500. He shall, however, file the petition for redetermination with the tax commission within ten days after the service upon him of notice of determination. The person shall also within the ten day period deposit with the tax commission such security as it may deem necessary to insure compliance with this chapter. The security may be sold by the tax commission in the manner prescribed by section 3.04.505. (Ord. 182 §94, 1971)
A. Any person against whom a determination is made, under sections 3.04.400 through 3.04.450 or any person directly interested, may petition for a redetermination within thirty days after service upon the person of notice thereof.
B. If a petition for redetermination is not filed within the thirty day period, the determination becomes final at the expiration of the period. (Ord. 182 §95, 1971)
A. If a petition for redetermination is filed within the thirty day period, the tax commission shall reconsider the determination and, if the person has so requested in his petition, shall grant the person an oral hearing and shall give him ten days' notice of the time and place of hearing.
B. The tax commission may continue the hearing from time to time as may be necessary. (Ord. 182 §96, 1971)
The tax commission may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the tax commission at or before the hearing. (Ord. 182 §97, 1971)
The order or decision of the tax commission upon a petition for redetermination becomes final thirty days after service upon the petitioner of notice thereof. (Ord. 182 §98, 1971)
All determinations made by the tax commission under sections 3.04.400 through 3.04.450 are due and payable at the time they become final. If they are not paid when due and payable, a penalty of ten percent of the amount of the determination, exclusive of interest and penalties, shall be added thereto. (Ord. 182 §99, 1971)
Any notice required by sections 3.04.470 through 3.04.490 shall be served personally or by mail in the manner prescribed for service of notice of a deficiency determination. (Ord. 182 §100, 1971)
Any person who fails to pay any tax to the county or any amount of tax required to be collected and paid to the county, except amounts of determinations made by the tax commission under sections 3.04.400 through 3.04.450 within the time required shall pay a penalty of ten percent of the tax or amount of the tax, in addition to the tax or amount of tax, plus interest at the rate of one-half of one percent per month, or fraction thereof, from the date on which the tax or the amount of tax required to be collected becomes due and payable to the county until the date of payment. (Ord. 182 §101, 1971)
A. The tax commission, whenever it deems it necessary to insure compliance with this chapter, may require any person subject thereto to place with it such security as the tax commission may determine. The amount of the security shall be fixed by the tax commission but, except as noted below, shall not be greater than twice the estimated average liability of the persons filing returns for quarterly periods or three times the estimated average liability of persons required to file returns for monthly periods, determined in such manner as the tax commission deems proper, or 5000 dollars, whichever amount is the lesser.
B. In case of persons habitually delinquent in their obligations under this chapter, the amount of the security shall not be greater than three times the average liability of persons filing returns for quarterly periods or five times the average liability of persons required to file returns for monthly periods, or 5000 dollars, whichever amount is the lesser.
C. The limitations herein provided apply regardless of the type of security placed with the tax commission.
D. The amount of the security may be increased or decreased by the tax commission subject to the limitations herein provided.
E. The tax commission may sell the security at public auction if it becomes necessary so to do in order to recover any tax or any amount required to be collected, interest or penalty due. Notice of the sale may be served upon the person who placed the security personally or by mail; if by mail, service shall be made in the manner prescribed for service of a notice of deficiency determination and shall be addressed to the person at his address as it appears in the records of the tax commission. Security in the form of a bearer bond issued by the United States or the state which has a prevailing market price may, however, be sold by the tax commission at the private sale at a price not lower than the prevailing market price thereof.
F. Upon any sale any surplus above the amounts due shall be returned to the person who placed the security. (Ord. 182 §102, 1971)
A. If any person is delinquent in the payment of the amount required to be paid by him or in the event a determination has been made against him which remains unpaid, the tax commission may, not later than three years after the payment became delinquent, or within three years after the last recording of an abstract under section 3.04.550 or of a certificate under section 3.04.565, give notice thereof personally or by registered mail to all persons, including any officer or department of the state or any political subdivision or agency of the state, having in their possession or under their control any credits or other personal property belonging to the delinquent, or owing any debts to the delinquent or person against whom a determination has been made which remains unpaid, or owing any debts to the delinquent or such person. In the case of any state officer, department or agency, the notice shall be given to such officer, department or agency prior to the time it presents the claim of the delinquent taxpayer to the state controller.
B. After receiving the notice, the persons so notified shall neither transfer nor make any other disposition of the credits, other personal property or debts in their possession or under their control at the time they received the notice until the tax commission consents to a transfer or disposition, or until 60 days elapse after the receipt of the notice, whichever period expires earlier.
C. All persons so notified shall, within ten days after receipt of the notice, advise the tax commission of all such credits, other personal property, or debts in their possession, under their control, or owing by them.
D. If such notice seeks to prevent the transfer or other disposition of a deposit in a bank or other credits or personal property in the possession or under the control of a bank, the notice to be effective shall be delivered or mailed to the branch or office of such bank at which such deposit is carried or at which such credits or personal property is held.
E. If, during the effective period of the notice to withhold, any person so notified makes any transfer or disposition of the property or debts required to be withheld hereunder, to the extent of the value of the property or the amount of the debts thus transferred or paid, he shall be liable to the county for any indebtedness due under this chapter from the person with respect to whose obligation the notice is given if solely by reason of such transfer or disposition the county is unable to recover the indebtedness of the person with respect to whose obligation the notice was given. (Ord. 182 §103, 1971)
At any time within three years after any tax or any amount of tax required to be collected becomes due and payable, and at any time within three years after the delinquency of any tax or any amount of tax required to be collected, or within three years after the last recording of an abstract under section 3.04.550 or of a certificate under section 3.04.565, the tax commission may bring an action in the courts of this state, or any other state, or of the United States, in the name of the county to which the tax is due and payable to collect the amount delinquent together with penalties and interest. (Ord. 182 §104, 1971)
The district attorney of the county to which a part of the tax is due and payable, on behalf of the county, shall prosecute the action, and the provisions of NRS and the Nevada Rules of Civil Procedure relating to service of summons, pleadings, proofs, trials and appeals are applicable to the proceedings. (Ord. 182 §105, 1971)
In the action a writ of attachment may issue, and no bond or affidavit previous to the issuing of the attachment is required. (Ord. 182 §106, 1971)
In the action a certificate by the tax commission showing the delinquency shall be prima facie evidence of the determination of the tax or the amount of the tax, of the delinquency of the amounts set forth and of the compliance by the tax commission with all the provisions of this chapter in relation to the computation and determination of the amount. (Ord. 182 §107, 1971)
In any action relating to the use tax brought under this chapter, process may be served according to the Nevada Rules of Civil Procedure or may be served upon any agent or clerk in this state employed by any retailer in a place of business maintained by the retailer in this state. In the latter case a copy of the process shall forthwith be sent by registered mail to the retailer at his principal or home office. (Ord. 182 §108, 1971)
If any amount required to be paid to the county under this chapter is not paid when due, the tax commission may, within three years after the amount is due, file in the office of the county clerk a certificate specifying the amount required to be paid, interest and penalty due, the name and address as it appears on the records of the tax commission of the person liable, the compliance of the tax commission with this chapter in relation to the determination of the amount required to be paid, and a request that judgment be entered against the person in the amount required to be paid, together with interest and penalty as set forth in the certificate. (Ord. 182 §109, 1971)
The county clerk immediately upon the filing of the certificate shall enter a judgment for this county to which the tax is due and payable against the person in the amount required to be paid, together with interest and penalty as set forth in the certificate. (Ord. 182 §110, 1971)
A. An abstract of the judgment or a copy may be filed for record with the county recorder of any county.
B. From time of filing, the amount required to be paid, together with interest and penalty set forth, constitutes a lien upon all the real property in such county owned by the person liable or afterwards and before the lien expires acquired by him. The lien has the force, effect and priority of a judgment lien and shall continue for five years from the date of the judgment so entered by the county clerk unless sooner released or otherwise discharged.
C. The lien may, within five years from the date of the judgment or within five years from the date of the last extension of the lien in the manner herein provided, be extended by filing for record in the office of the county recorder of any county, an abstract or copy of the judgment, and from the time of such filing, the lien shall be extended to the real property in such county for five years, unless sooner released or otherwise discharged. (Ord. 182 §111, 1971)
Execution shall issue upon the judgment upon request of the tax commission in the same manner as execution may issue upon other judgments, and sales shall be held under such execution as prescribed by NRS. (Ord. 182 §112, 1971)
A. The amounts required to be paid by any person under this chapter together with interest and penalties shall be satisfied first in any of the following cases:
1. Whenever the person is insolvent;
2. Whenever the person makes a voluntary assignment of his assets
3. Whenever the estate of the person in the hands of executors, administrators or heirs is insufficient to pay all of the debts due from the deceased;
4. Whenever the estate and effects of an absconding, concealed or absent person required to pay any amount under this chapter are levied upon by process of law.
B. This section does not give this county a preference over any recorded lien which attached prior to the date when the amounts required to be paid become a lien; or preference over costs of administration, funeral expenses, expenses of last illness, family allowances, debts preferred by the laws of the United States or wages as provided in NRS 150.220. (Ord. 182 §113, 1971)
A. If any amount required to be paid to this county under this chapter is not paid when due, the tax commission may, within three years after the amount is due, file for record in the office of the county recorder of this county or of any other county, a certificate specifying the amount, interest and penalty due, the name and address as it appears on the records of the tax commission of the person liable for the same, and the fact that the tax commission has complied with all provisions of this chapter in the determination of the amount required to be paid.
B. From the time of the filing for record, the amount required to be paid, together with interest and penalty, constitutes a lien upon all real property in the county where filed owned by the person or afterwards and before the lien expires acquired by him. The lien has the force, effect and priority of a judgment lien and shall continue for five years from the time of the filing of the certificate unless sooner released or otherwise discharged.
C. The lien may, within five years from the date of the filing of the certificate or within five years from the date of the last extension of the lien in the manner herein provided, be extended by filing for record a new certificate in the office of the county recorder of such county, and from the time of such filing, the lien shall be extended to the real property in such county for five years, unless sooner released or otherwise discharged. (Ord. 182 §114, 1971)
The tax commission may at any time release all or any portion of the property subject to any lien provided for in this chapter from the lien or subordinate the lien to other liens and encumbrances if it determines that the amount, interest and penalties are secured sufficiently by a lien on other property or that the release or subordination of the lien will not jeopardize the collection of the amount, interest and penalties. (Ord. 182 §115, 1971)
A certificate by the tax commission to the effect that any property has been released from the lien, or that the lien has been subordinated to other liens and encumbrances, shall be conclusive evidence that the property has been released, or that the lien has been subordinated as provided in the certificate. (Ord. 182 §116, 1971)
A. At any time within three years after any person is delinquent in the payment of any amount herein required to be paid, or within three years after the last recording of an abstract under section 3.04.550 or of a certificate under section 3.04.565, the tax commission or its authorized representative may issue a warrant for the enforcement of any liens and for the collection of any amount required to be paid to the county under this chapter.
B. The warrant shall be directed to any sheriff or constable and shall have the same effect as a writ of execution.
C. The warrant shall be levied and sale made pursuant to it in the same manner and with the same effect as a levy of and a sale pursuant to a writ of execution. (Ord. 182 §117, 1971)
The tax commission may pay or advance to the sheriff or constable the same fees, commissions and expenses for his services as are provided by law for similar services pursuant to a writ of execution. The tax commission, and not the court, shall approve the fees for publication in a newspaper. (Ord. 182 §118, 1971)
The fees, commissions and expenses are the obligation of the person required to pay any amount under this chapter and may be collected from him by virtue of the warrant or in any other manner provided in this chapter for the collection of the tax. (Ord. 182 §119, 1971)
A. At any time within three years after any person is delinquent in the payment of any amount, the tax commission forthwith may collect the amount in the following manner: The tax commission shall seize any property, real or personal, of the person and sell the property, or a sufficient part of it, at public auction to pay the amount due together with any interest or penalties imposed for the delinquency and any costs incurred on account of the seizure and sale.
B. Any seizure made to collect a sales tax due shall be only of the property of the retailer not exempt from execution under the provisions of NRS. (Ord. 182 §120, 1971)
A. Notice of the sale and the time and place thereof shall be given to the delinquent person in writing at least ten days before the date set for the sale in the following manner: The notice shall be enclosed in an envelope addressed to the person, in case of a sale for use taxes due, at his last known address or place of business and, in case of a sale for sales taxes due, at his last known residence or place of business in this state. It shall be deposited in the United States mail, postage prepaid. The notice shall also be published for at least ten days before the date set for the sale in a newspaper of general circulation published in the county in which the property seized is to be sold. If there is no newspaper of general circulation in the county, notice shall be posted in three public places in the county ten days prior to the date set for the sale.
B. The notice shall contain a description of the property to be sold, a statement of the amount due, including interest, penalties and costs, the name of the delinquent and the further statement that unless the amount due, interest, penalties and costs are paid on or before the time fixed in the notice for the sale, the property or so much-of it as may be necessary will be sold in accordance with law and the notice. (Ord. 182 §121, 1971)
A. At the sale the tax commission shall sell the property in accordance with law and the notice and shall deliver to the purchaser a bill of sale for the personal property and a deed for any real property sold. The bill of sale or deed vests the interest or title of the person liable for the amount in the purchaser.
B. The unsold portion of any property seized may be left at the place of sale at the risk of the person liable for the amount. (Ord. 182 §122, 1971)
A. If, upon the sale, the moneys received exceed the total of all amounts, including interest, penalties and costs due the county, the tax commission shall return the excess to the person liable for the amounts and obtain his receipt.
B. If any person having an interest in or lien upon the property files with the tax commission, prior to the sale, notice of his interest or lien, the tax commission shall withhold any excess pending a determination of the rights of the respective parties thereto by a court of competent jurisdiction.
C. If for any reason the receipt of the person liable for the amount is not available, the tax commission shall deposit the excess moneys with the county treasurer as trustee for the owner, subject to the order of the person liable for the amount, his heirs, successors or assigns. (Ord. 182 §123, 1971)
If any retailer liable for any amount under this chapter sells out his business or stock of goods or quits the business, his successors or assigns shall withhold sufficient of the purchase price to cover such amount until the former owner produces a receipt from the tax commission showing that it has been paid or a certificate stating that no amount is due. (Ord. 182 §124, 1971)
A. If the purchaser of a business or stock of goods fails to withhold the purchase price as required, he becomes personally liable for the payment of the amount required to be withheld by him to the extent of the purchase price, valued in money. Within sixty days after receiving a written request from the purchaser for a certificate, or within sixty days from the date the former owner's records are made available for audit, whichever period expires the later, but in any event not later than ninety days after receiving the request, the tax commission shall either issue the certificate or mail notice to the purchaser at his address as it appears on the records of the tax commission, of the amount that must be paid as a condition of issuing the certificate.
B. Failure of the tax commission to mail the notice will release the purchaser from any further obligation to withhold the purchase price as above-provided.
C. The time within which the obligation of a successor may be enforced shall start to run at the time the retailer sells out his business or stock of goods or at the time that the determination against the retailer becomes final, whichever event occurs the later. (Ord. 182 §125, 1971)
A. If the tax commission determines that any amount, penalty or interest has been paid more than once or has been erroneously or illegally collected or computed, the tax commission shall set forth that fact in the records of the tax commission and shall certify to the board of county commissioners the amount collected in excess of the amount legally due and the person from whom it was collected or by-whom paid. If approved by the board of county commissioners, the excess amount collected or paid shall be credited on any amounts then due and payable from the person under this chapter, and the balance shall be refunded to the person, or his successors, administrators or executors.
B. Any overpayment of the use tax by a purchaser to a retailer who is required to collect the tax and who gives the purchaser a receipt therefore pursuant to section 3.04.180 through 3.04.250 shall be credited or refunded by the county. (Ord. 182 §126, 1971)
A. No refund shall be allowed unless a claim therefore is filed with the tax commission within three years from the last day of the month following the close of the quarterly period for which the overpayment was made, or, with respect to determinations made under sections 3.04.400 through 3.04.450 within six months after the determinations become final, or within six months from the date of overpayment, whichever period expires the later.
B. No credit shall be allowed after the expiration of the period specified for filing claims for refund unless a claim for credit is filed with the tax commission within such period, or unless the credit relates to a period for which a waiver is given pursuant to section 3.04.430. (Ord. 182 §127, 1971)
No credit or refund of any amount paid pursuant to sections 3.04.180 through 3.04.250 shall be allowed on the ground that the storage, use or other consumption of the property is exempted under section 3.04.345, unless the person who paid the amount reimburses his vendor for the amount of the sales tax imposed upon his vendor with respect to the sale of the property and paid by the vendor to the county. (Ord. 182 §128, 1971)
Every claim shall be in writing and shall state the specific grounds upon which the claim is founded. (Ord. 182 §129, 1971)
Failure to file a claim within the time prescribed in section 3.04.630 constitutes a waiver of any demand against the county on account of overpayment. (Ord. 182 §130, 1971)
Within thirty days after disallowing any claim in whole or in part, the tax commission shall serve notice of its action on the claimant in the manner prescribed for service of notice of a deficiency determination. (Ord. 182 §131, 1971)
A. Interest shall be paid upon any overpayment of any amount of tax at the rate of one-half of one percent per month from the last day of the calendar month following the quarterly period for which the overpayment was made; but no refund or credit shall be made of any interest imposed upon the person making the overpayment with respect to the amount being refunded or credited.
B. The interest shall be paid as follows:
1. In the case of a refund, to the last day of the calendar month following the date upon which the person making the overpayment, if he has not already filed a claim, is notified by the tax commission that a claim may be filed or the date upon which the claim is certified to the board of county commissioners, whichever date is the earlier;
2. In the case of a credit, to the same date as that to which interest is computed on the tax or amount against which the credit is applied. (Ord. 182 §132, 1971)
If the tax commission determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon. (Ord. 182 §133, 1971)
No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against the state, a county, or any officer thereof to prevent or enjoin the collection under this chapter of any tax or any amount of tax required to be collected. (Ord. 182 §134, 1971)
No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneous or illegally determined or collected unless a claim for refund or credit has been duly filed. (Ord. 182 §135, 1971)
A. Within ninety days after the mailing of the notice of the tax commission's action upon a claim filed pursuant to this chapter, the claimant may bring an action against the tax commission on the grounds set forth in the claim in a court of competent jurisdiction in any county for the recovery of the whole or any part of the amount with respect to which the claim has been disallowed.
B. Failure to bring action within the time specified constitutes a waiver of any demand against the county on account of alleged overpayments. (Ord. 182 §136, 1971)
If the tax commission fails to mail notice of action on a claim within six months after the claim is filed, the claimant may, prior to the mailing of notice by the tax commission of its action on the claim, consider the claim disallowed and bring an action against the tax commission on the grounds set forth in the claim for the recovery of the whole or any part of the amount claimed as an overpayment. (Ord. 182 §137, 1971)
A. If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited as follows:
1. If the judgment is for a refund of sales taxes, it shall be credited on any sales or use tax or amount of use tax due from the plaintiff.
2. If the judgment is for a refund of use taxes, it shall be credited on any use tax or amount of use tax due from the plaintiff under sections 3.04.180 through 3.04.250.
B. The balance of the judgment shall be refunded to the plaintiff. (Ord. 182 §138, 1971)
In any judgment, interest shall be allowed at the rate of six percent per year upon the amount found to have been illegally collected from the date of payment of the amount to the date of allowance of credit on account of the judgment, or to a date preceding the date of the refund warrant by not more than thirty days, the date to be determined by the tax commission. (Ord. 182 §139, 1971)
A judgment shall not be rendered in favor of the plaintiff in any action brought against the tax commission to recover any amount paid when the action is brought by or in the name of an assignee of the person paying the amount or by any person other than the person who paid the amount. (Ord. 182 §140, 1971)
The tax commission may recover any refund or part thereof which is erroneously made and any credit or part thereof which is erroneously allowed in an action brought in a court of competent jurisdiction in the county, in the name of the county. (Ord. 182 §141, 1971)
The district attorney of Douglas County, on behalf of the county, shall prosecute the action, and the provisions of NRS and the Nevada Rules of Civil Procedure relating to service of summons, pleadings, proofs, trials and appeals are applicable to the proceedings. (Ord. 182 §142, 1971)
A. If any amount in excess of twenty-five dollars has been illegally determined, either by the person filing the return or by the tax commission, the tax commission shall certify this fact to the board of county commissioners, and such board shall authorize the cancellation of the amount upon the records of the tax commission.
B. If an amount not exceeding twenty-five dollars has been illegally determined, either by the person filing a return or by the tax commission, the tax commission, without certifying this fact to such board, shall authorize the cancellation of the amount upon the records of the tax commission. (Ord. 182 §143, 1971)
A. The tax commission shall enforce the provisions of this chapter and may prescribe, adopt and enforce rules and regulations relating to the administration and enforcement of this chapter.
B. The tax commission may prescribe the extent to which any ruling or regulation shall be applied without retroactive effect. (Ord. 182 §144, 1971)
The tax commission may employ accountants, auditors, investigators, assistants and clerks necessary for the efficient administration of this chapter, and may delegate authority to its representatives to conduct hearings, prescribe regulations or perform any other duties imposed by this chapter. (Ord. 182 §145, 1971)
A. Every seller, every retailer and every person storing, using or otherwise consuming in this county tangible personal property purchased from a retailer shall keep such records, receipts, invoices and other pertinent papers in such form as the tax commission may require.
B. Every such seller, retailer or person who files the returns required under this chapter shall keep such records for not less than four years from the making of such records unless the tax commission in writing sooner authorizes their destruction.
C. Every such seller, retailer or person who fails to file the returns required under this chapter shall keep such record for not less than eight years from the making of such records unless the tax commission in writing sooner authorizes their destruction. (Ord. 182 §146, 1971)
The tax commission, or any person authorized in writing by it, may examine the books, papers, records and equipment of any person selling tangible personal property and any person liable for the use tax and may investigate the character of the business of the person in order to verify the accuracy of any return made, or, if no return is made by the person, to ascertain and determine the amount required to be paid. (Ord. 182 §147, 1971)
In administration of the use tax, the tax commission may require the filing of a report by any person or class of persons having in his or their possession or custody information relating to sales of tangible personal property, the storage, use or other consumption of which is subject to the tax. The report shall:
A. Be filed when the tax commission requires.
B. Set forth the names and addresses of purchasers of the tangible personal property, the sales price of the property, the date of the sale, and such other information as the tax commission may require. (Ord. 182 §148, 1971)
A. It is a misdemeanor for any member or official or employee of the tax commission to make known in any manner whatever the business affairs, operations or information obtained by an investigation of records and equipment of any retailer or any other person visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, expenditures or any particular thereof, set forth or disclosed in any return, or to permit any return or copy thereof, or any book containing any abstract or particulars thereof to be seen or examined by any person not connected with the tax commission.
B. The governor may, however, by general or special order, authorize examination of the records maintained by the tax commission under this chapter by other state officers, by tax officers of another state, by the Federal Government, if a reciprocal arrangement exists, or by any other person. The information so obtained pursuant to the order of the governor shall not be made public except to the extent and in the manner that the order may authorize that it be made public.
C. Successors, receivers, trustees, executors, administrators, assignees and guarantors, if directly interested, may be given information as to the items included in the measure and amounts of any unpaid tax or amounts of tax required to be collected, interest and penalties. (Ord. 182 §149, 1971)
Any retailer or other person who fails or refuses to furnish any return required to be made, or who fails or refuses to furnish a supplemental return or other data required by the tax commission, or who renders a false or fraudulent return, or any person who violates any provision of this chapter is guilty of a misdemeanor. (Ord. 182 §150, 1971)
Any person required to make, render, sign or verify any report who makes any false or fraudulent return, with intent to defeat or evade the determination of an amount due required by law to be made is guilty of a misdemeanor. (Ord. 645, 1994; Ord. 182 §151, 1971)
In the determination of any case arising under this chapter, the rule of res judicata is applicable only if the liability involved is for the same quarterly period as was involved in another case previously determined. (Ord. 182 §152, 1971)
The remedies of the county provided for in this chapter are cumulative, and no action taken by the tax commission, the attorney general or the district attorney constitutes an election by the county to pursue any remedy to the exclusion of any other remedy for which provision is made in this chapter. (Ord. 182 §153, 1971)
All amendments to the Local School Support Tax Law, chapter 374 of NRS shall automatically become a part of this chapter on their respective effective dates. (Ord. 182 §155, 1971)