reglab/housing_qa huggingface dataset:
NV Rev Stat § 376A.050 (2021)
2021 Nevada Revised Statutes|Chapter 376A - Taxes for Development of Open-Space Land|NRS 376A.050 - Imposition, payment and distribution of additional sales and use tax in certain counties. [Effective through September 30, 2029.]

  1. Except as otherwise provided in subsection 2, in addition to all other taxes imposed on the revenues from retail sales, a board of county commissioners in each county whose population is less than 700,000 may by ordinance, but not as in a case of emergency, impose a tax at the rate of up to one-quarter of 1 percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail, or stored, used or otherwise consumed, in the county, after receiving the approval of a majority of the registered voters of the county voting on the question at a primary, general or special election. The question may be combined with questions submitted pursuant to NRS 376A.040 or 376A.070, or both.  2. If a county imposes a sales tax pursuant to this section and NRS 376A.040, the combined additional sales tax must not exceed one-quarter of 1 percent. A tax imposed pursuant to this section applies throughout the county, including incorporated cities in the county.  3. Before the election occurs, an open-space plan must be adopted by the board of county commissioners pursuant to NRS 376A.020 and the adopted open-space plan must be endorsed by resolution by the city council of each incorporated city in the county.  4. All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid pursuant to this section must be paid to the Department of Taxation in the form of remittances payable to the Department of Taxation. The Department of Taxation shall deposit the payments with the State Treasurer for credit to the Sales and Use Tax Account in the State General Fund.  5. The State Controller, acting upon the collection data furnished by the Department of Taxation, shall monthly:  (a) Transfer from the Sales and Use Tax Account 1.75 percent of all fees, taxes, interest and penalties collected during the preceding month to the appropriate account in the State General Fund as compensation to the State for the cost of collecting the tax.  (b) Determine for each county an amount of money equal to any fees, taxes, interest and penalties collected in or for that county pursuant to this section during the preceding month, less the amount transferred to the State General Fund pursuant to paragraph (a).  (c) Transfer the amount determined for each county to the Intergovernmental Fund and remit the money to the county treasurer.  (Added to NRS by 1991, 2050; A 1993, 1073; 1999, 2132; 2003, 20th Special Session, 181; 2009, 2089; 2011, 1237)
NV Rev Stat § 376A.050 (2021)
2021 Nevada Revised Statutes|Chapter 376A - Taxes for Development of Open-Space Land|NRS 376A.050 - Imposition, payment and distribution of additional sales and use tax in certain counties. [Effective October 1, 2029.]

  1. Except as otherwise provided in subsection 2, in addition to all other taxes imposed on the revenues from retail sales, a board of county commissioners in each county whose population is 100,000 or more but less than 700,000, may by ordinance, but not as in a case of emergency, impose a tax at the rate of up to one-quarter of 1 percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail, or stored, used or otherwise consumed, in the county, after receiving the approval of a majority of the registered voters of the county voting on the question at a primary, general or special election. The question may be combined with questions submitted pursuant to NRS 376A.040 or 376A.070, or both.  2. If a county imposes a sales tax pursuant to this section and NRS 376A.040, the combined additional sales tax must not exceed one-quarter of 1 percent. A tax imposed pursuant to this section applies throughout the county, including incorporated cities in the county.  3. Before the election occurs, an open-space plan must be adopted by the board of county commissioners pursuant to NRS 376A.020 and the adopted open-space plan must be endorsed by resolution by the city council of each incorporated city in the county.  4. All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid pursuant to this section must be paid to the Department of Taxation in the form of remittances payable to the Department of Taxation. The Department of Taxation shall deposit the payments with the State Treasurer for credit to the Sales and Use Tax Account in the State General Fund. The State Controller, acting upon the collection data furnished by the Department of Taxation, shall monthly:  (a) Transfer from the Sales and Use Tax Account 1.75 percent of all fees, taxes, interest and penalties collected during the preceding month to the appropriate account in the State General Fund as compensation to the State for the cost of collecting the tax.  (b) Determine for each county an amount of money equal to any fees, taxes, interest and penalties collected in or for that county pursuant to this section during the preceding month, less the amount transferred to the State General Fund pursuant to paragraph (a).  (c) Transfer the amount determined for each county to the Intergovernmental Fund and remit the money to the county treasurer.  (Added to NRS by 1991, 2050; A 1993, 1073; 1999, 2132; 2003, 20th Special Session, 181; 2009, 2089, 2090; 2011, 1237, effective October 1, 2029)
NV Rev Stat § 376A.060 (2021)
2021 Nevada Revised Statutes|Chapter 376A - Taxes for Development of Open-Space Land|NRS 376A.060 - Mandatory provisions of ordinance imposing sales and use tax.

Any ordinance enacted pursuant to NRS 376A.040 or 376A.050 must include:  1. Provisions substantially identical to those contained in chapter 374 of NRS, insofar as applicable.  2. A provision that all amendments to chapter 374 of NRS after the date of enactment of the ordinance, not inconsistent with the chapter, automatically become a part of the ordinance imposing the tax.  3. A provision that specifies the date on which the tax is first imposed or on which any change in the rate of the tax becomes effective, which must be the first day of the first calendar quarter that begins at least 120 days after the effective date of the ordinance.  (Added to NRS by 1991, 2051; A 2003, 2382; 2005, 1778)
NV Rev Stat § 376A.070 (2021)
2021 Nevada Revised Statutes|Chapter 376A - Taxes for Development of Open-Space Land|NRS 376A.070 - Imposition in certain counties of ad valorem tax on property; increase in allowed revenue for county. [Effective through September 30, 2029.]

  1. The board of county commissioners in a county whose population is less than 700,000 may levy an ad valorem tax at the rate of up to 1 cent on each $100 of assessed valuation upon all taxable property in the county after receiving the approval of a majority of the registered voters of the county voting on the question at a primary, general or special election. The question may be combined with questions submitted pursuant to NRS 376A.040 or 376A.050, or both. A tax imposed pursuant to this section applies throughout the county, including incorporated cities in the county.  2. The Department of Taxation shall add an amount equal to the rate of any tax imposed pursuant to this section multiplied by the total assessed valuation of the county to the allowed revenue from taxes ad valorem of the county.  3. Before the tax is imposed, an open-space plan must be adopted by the board of county commissioners pursuant to NRS 376A.020 and the adopted open-space plan must be endorsed by resolution by the city council of each incorporated city within the county.  (Added to NRS by 1991, 2051; A 1993, 1074; 1999, 2132; 2003, 20th Special Session, 182; 2011, 1237)
NV Rev Stat § 376A.070 (2021)
2021 Nevada Revised Statutes|Chapter 376A - Taxes for Development of Open-Space Land|NRS 376A.070 - Imposition in certain counties of ad valorem tax on property; increase in allowed revenue for county. [Effective October 1, 2029.]

  1. The board of county commissioners in a county whose population is 100,000 or more but less than 700,000, may levy an ad valorem tax at the rate of up to 1 cent on each $100 of assessed valuation upon all taxable property in the county after receiving the approval of a majority of the registered voters of the county voting on the question at a primary, general or special election. The question may be combined with questions submitted pursuant to NRS 376A.040 or 376A.050, or both. A tax imposed pursuant to this section applies throughout the county, including incorporated cities in the county.  2. The Department of Taxation shall add an amount equal to the rate of any tax imposed pursuant to this section multiplied by the total assessed valuation of the county to the allowed revenue from taxes ad valorem of the county.  3. Before the tax is imposed, an open-space plan must be adopted by the board of county commissioners pursuant to NRS 376A.020 and the adopted open-space plan must be endorsed by resolution by the city council of each incorporated city within the county.  (Added to NRS by 1991, 2051; A 1993, 1074; 1999, 2132; 2003, 20th Special Session, 182; 2011, 1237, effective October 1, 2029)
NV Rev Stat § 376A.080 (2021)
2021 Nevada Revised Statutes|Chapter 376A - Taxes for Development of Open-Space Land|NRS 376A.080 - Use of proceeds of tax imposed pursuant to NRS 376A.050 or 376A.070.

  1. The money received from any tax imposed pursuant to NRS 376A.050 or 376A.070 and any applicable penalty or interest must be retained by the county, or remitted to a city or general improvement district in the county, and used as provided in this section.  2. The money received by a county, city or general improvement district pursuant to NRS 376A.050 and 376A.070 must only be used to pay the cost of:  (a) Planning the acquisition and other administrative acts relating to the acquisition of open-space land; and  (b) The operation and maintenance of open-space land.  3. The money received from the tax imposed pursuant to NRS 376A.050 and 376A.070 and any applicable penalty or interest must not be used for any neighborhood or community park or facility.  4. Any money used for the purposes described in this section must be used in a manner:  (a) That is consistent with the provisions of the open-space plan adopted pursuant to NRS 376A.020; and  (b) That provides an equitable allocation of the money among the county and the incorporated cities within the county.  (Added to NRS by 1991, 2051)
NV Rev Stat § 377.010 (2021)
2021 Nevada Revised Statutes|Chapter 377 - City-County Relief Tax|NRS 377.010 - Short title.

This chapter may be cited as the City-County Relief Tax Law.  (Added to NRS by 1969, 1135; A 1975, 28)
NV Rev Stat § 377.020 (2021)
2021 Nevada Revised Statutes|Chapter 377 - City-County Relief Tax|NRS 377.020 - Definitions.

As used in this chapter, unless the context requires otherwise:  1. "Basic city-county relief tax" means that portion of the tax which is levied at the rate of 0.5 percent.  2. "City" means an incorporated city.  3. "County" includes Carson City.  4. "Supplemental city-county relief tax" means the remainder of the tax after subtracting the basic city-county relief tax.  (Added to NRS by 1969, 1135; A 1975, 1740; 1981, 294; 1987, 1723)
NV Rev Stat § 377.030 (2021)
2021 Nevada Revised Statutes|Chapter 377 - City-County Relief Tax|NRS 377.030 - County ordinance imposing tax: Enactment; date of imposition of tax.

  1. The board of county commissioners shall enact an ordinance imposing a city-county relief tax.  2. The ordinance enacted pursuant to this section must provide that the city-county relief tax be imposed on the first day of the first calendar quarter that begins at least 120 days after the effective date of the ordinance.  (Added to NRS by 1969, 1135; A 1971, 130; 1981, 294; 2003, 2382; 2005, 1778)
NV Rev Stat § 377.040 (2021)
2021 Nevada Revised Statutes|Chapter 377 - City-County Relief Tax|NRS 377.040 - County ordinance imposing tax: Mandatory provisions.

The city-county relief tax ordinance enacted under this chapter must include provisions in substance as follows:  1. A provision imposing a tax upon retailers at the rate of 2.25 percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail, or stored, used or otherwise consumed, in a county.  2. Provisions substantially identical to those of the Local School Support Tax Law, insofar as applicable.  3. A provision that all amendments to the provisions of the Local School Support Tax Law subsequent to the date of enactment of the ordinance, not inconsistent with this chapter, automatically become a part of the city-county relief tax ordinance of the county.  4. A provision that the county shall contract before the effective date of the city-county relief tax ordinance with the Department to perform all functions incident to the administration or operation of the city-county relief tax.  (Added to NRS by 1969, 1135; A 1975, 1740; 1981, 295)
NV Rev Stat § 377.050 (2021)
2021 Nevada Revised Statutes|Chapter 377 - City-County Relief Tax|NRS 377.050 - Remittances to Department; deposits in Sales and Use Tax Account; transfers.

  1. All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid to counties under this chapter must be paid to the Department in the form of remittances made payable to the Department.  2. The Department shall deposit the payments with the State Treasurer for credit to the Sales and Use Tax Account in the State General Fund.  3. The State Controller, acting upon the collection data furnished by the Department, shall, before making the distributions required by NRS 360.850, 360.855, 377.055 and 377.057, monthly transfer from the Sales and Use Tax Account 1.75 percent of all fees, taxes, interests and penalties collected pursuant to this chapter during the preceding month to the appropriate account in the State General Fund as compensation to the State for the cost of collecting the tax.  (Added to NRS by 1969, 1136; A 1971, 130, 2089; 1973, 35; 1975, 1740; 1981, 259, 295, 1243; 1991, 2168; 1993, 1993; 1997, 460; 1999, 1907; 2003, 2939; 2005, 2373; 2009, 2090)
NV Rev Stat § 377.055 (2021)
2021 Nevada Revised Statutes|Chapter 377 - City-County Relief Tax|NRS 377.055 - Allocation and deposit of proceeds of basic city-county relief tax.

The Department shall monthly determine for each county an amount of money equal to the sum of:  1. Any fees and any taxes, interest and penalties which derive from the basic city-county relief tax collected in that county pursuant to this chapter during the preceding month, less the corresponding amount transferred to the State General Fund pursuant to subsection 3 of NRS 377.050; and  2. That proportion of the total amount of taxes which derive from that portion of the tax levied at the rate of one-half of 1 percent collected pursuant to this chapter during the preceding month from out-of-state businesses not maintaining a fixed place of business within this State, less the corresponding amount transferred to the State General Fund pursuant to subsection 3 of NRS 377.050, which the population of that county bears to the total population of all counties which have in effect a city-county relief tax ordinance,  and, except as otherwise required to carry out NRS 360.850 and 360.855, deposit the money in the Local Government Tax Distribution Account created by NRS 360.660 for credit to the respective subaccounts of each county.  (Added to NRS by 1981, 296; A 1981, 1779; 1983, 391, 2063, 2065; 1991, 1428, 2169; 1993, 599; 1997, 3288; 1999, 19; 2001, 296; 2003, 2382, 2939; 2005, 2373)
NV Rev Stat § 377.060 (2021)
2021 Nevada Revised Statutes|Chapter 377 - City-County Relief Tax|NRS 377.060 - Redistribution by Department.

The Department may redistribute any tax, penalty and interest distributed to a county entitled thereto, but no such redistribution may be made as to amounts originally distributed more than 6 months prior to the date on which the Department obtains knowledge of the improper distribution.  (Added to NRS by 1969, 1136; A 1975, 1741)
NV Rev Stat § 377.070 (2021)
2021 Nevada Revised Statutes|Chapter 377 - City-County Relief Tax|NRS 377.070 - Department may act for counties.

In any proceeding under any ordinance enacted pursuant to this chapter, the Department may act for and on behalf of the county which has enacted that ordinance.  (Added to NRS by 1969, 1136; A 1975, 1741)
NV Rev Stat § 377A.010 (2021)
2021 Nevada Revised Statutes|Chapter 377A - Taxes for Miscellaneous Special Purposes|NRS 377A.010 - Definitions.

As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 377A.011 to 377A.019, inclusive, have the meanings ascribed to them in those sections.  (Added to NRS by 1981, 1648; A 1985, 734; 1991, 40; 1997, 2971; 2005, 1397)
NV Rev Stat § 377A.011 (2021)
2021 Nevada Revised Statutes|Chapter 377A - Taxes for Miscellaneous Special Purposes|NRS 377A.011 - "Agriculture" defined.

  1. "Agriculture" means the current use of real property as a business venture for profit, which business venture produced a minimum gross income of $5,000 during the immediately preceding calendar year from the following pursuits:  (a) Raising, harvesting and selling crops, fruit, flowers, timber or other products of the soil;  (b) Feeding, breeding, management and sale of livestock, poultry or the produce thereof;  (c) Operating a feed lot consisting of at least 50 head of cattle or an equivalent number of animal units of sheep or hogs, for the production of food;  (d) Raising furbearing animals or bees; or  (e) Dairying and the sale of dairy products.  The term includes every process and step necessary and incident to the preparation and storage of the products raised on such property for human or animal consumption or for marketing except actual market locations.  2. As used in this section, "current use" of real property for agricultural purposes includes:  (a) Land lying fallow for 1 year as a normal and regular requirement of good agricultural husbandry;  (b) Land planted in orchards or other perennials prior to maturity; and  (c) Land leased or otherwise made available for use by an agricultural association formed pursuant to chapter 547 of NRS.  (Added to NRS by 2005, 1395)
NV Rev Stat § 377A.012 (2021)
2021 Nevada Revised Statutes|Chapter 377A - Taxes for Miscellaneous Special Purposes|NRS 377A.012 - "Board" defined.

Board means the board of county commissioners.  (Added to NRS by 1997, 2970)
NV Rev Stat § 377A.014 (2021)
2021 Nevada Revised Statutes|Chapter 377A - Taxes for Miscellaneous Special Purposes|NRS 377A.014 - "Construction, maintenance and repair" defined.

Construction, maintenance and repair includes the acquisition, operation or use of any material, equipment or facility that is used exclusively for the construction, maintenance or repair of a public road and is necessary for the safe and efficient use of the public road, including, without limitation:  1. Grades and regrades;  2. Graveling, oiling, surfacing, macadamizing and paving;  3. Sweeping, cleaning and sanding roads and removing snow from a public road;  4. Crosswalks and sidewalks;  5. Culverts, catch basins, drains, sewers and manholes;  6. Inlets and outlets;  7. Retaining walls, bridges, overpasses, underpasses, tunnels and approaches;  8. Artificial lights and lighting equipment, parkways, control of vegetation and sprinkling facilities;  9. Rights-of-way;  10. Grade and traffic separators;  11. Fences, cattle guards and other devices to control access to a public road;  12. Signs and devices for the control of traffic; and  13. Facilities for personnel and the storage of equipment used to construct, maintain or repair a public road.  (Added to NRS by 1997, 2970)
NV Rev Stat § 377A.0145 (2021)
2021 Nevada Revised Statutes|Chapter 377A - Taxes for Miscellaneous Special Purposes|NRS 377A.0145 - "Facility for senior citizens" defined.

Facility for senior citizens means real and personal property and improvements to real property that are designed to meet the recreational, cultural, leisure or nutritional needs of senior citizens, or any combination thereof, and all appurtenances or customary facilities and uses associated therewith.  (Added to NRS by 2005, 1395)
NV Rev Stat § 377A.015 (2021)
2021 Nevada Revised Statutes|Chapter 377A - Taxes for Miscellaneous Special Purposes|NRS 377A.015 - "Library" defined.

Library means:  1. A county library established, operated and maintained by the county pursuant to NRS 379.010; and  2. A district library established, operated and maintained by the county pursuant to NRS 379.021.  (Added to NRS by 2005, 1395)
NV Rev Stat § 377A.0155 (2021)
2021 Nevada Revised Statutes|Chapter 377A - Taxes for Miscellaneous Special Purposes|NRS 377A.0155 - "Park" defined.

Park means real property and any improvements made thereon that are designed to serve the cultural, leisure, recreational and outdoor needs of natural persons. The term does not include a golf course, a driving range used to practice the sport of golf or any similar facility related to the sport of golf.  (Added to NRS by 2005, 1395)
NV Rev Stat § 377A.016 (2021)
2021 Nevada Revised Statutes|Chapter 377A - Taxes for Miscellaneous Special Purposes|NRS 377A.016 - "Public transit system" defined.

Public transit system means a system employing any method of conveyance that is operated for public use and transports persons within a county.  (Added to NRS by 1997, 2971)
NV Rev Stat § 377A.017 (2021)
2021 Nevada Revised Statutes|Chapter 377A - Taxes for Miscellaneous Special Purposes|NRS 377A.017 - "Recreational facility" defined.

Recreational facility means real and personal property and improvements to real property for athletic, cultural and leisure activities and all appurtenances or customary facilities and uses associated therewith. The term does not include a golf course, a driving range used to practice the sport of golf or any similar facility related to the sport of golf.  (Added to NRS by 2005, 1395)
NV Rev Stat § 377A.0175 (2021)
2021 Nevada Revised Statutes|Chapter 377A - Taxes for Miscellaneous Special Purposes|NRS 377A.0175 - "Recreational program" defined.

Recreational program means a program that is designed to provide athletic, cultural or leisure activities to members of the general public.  (Added to NRS by 2005, 1396)
NV Rev Stat § 377A.018 (2021)
2021 Nevada Revised Statutes|Chapter 377A - Taxes for Miscellaneous Special Purposes|NRS 377A.018 - "Senior citizen" defined.

Senior citizen means a person who:  1. Is 65 years of age or older; or  2. Has a physical or mental limitation that restricts the person’s ability to provide for his or her recreational, cultural, leisure or nutritional needs.  (Added to NRS by 2005, 1396)
NV Rev Stat § 377A.019 (2021)
2021 Nevada Revised Statutes|Chapter 377A - Taxes for Miscellaneous Special Purposes|NRS 377A.019 - "Services for senior citizens" defined.

Services for senior citizens means services that are designed to meet the recreational, cultural, leisure or nutritional needs of senior citizens.  (Added to NRS by 2005, 1396)