reglab/housing_qa huggingface dataset:
NV Rev Stat § 377A.120 (2021)
2021 Nevada Revised Statutes|Chapter 377A - Taxes for Miscellaneous Special Purposes|NRS 377A.120 - Department’s authority to act for counties.

In any proceeding under any ordinance enacted pursuant to this chapter, the Department may act for and on behalf of the county which has enacted that ordinance.  (Added to NRS by 1981, 1651)
NV Rev Stat § 377A.130 (2021)
2021 Nevada Revised Statutes|Chapter 377A - Taxes for Miscellaneous Special Purposes|NRS 377A.130 - Public transit system: Services.

A public transit system may, in addition to providing local transportation within a county, provide:  1. Services to assist commuters in communicating with others to share rides;  2. Transportation for elderly persons and persons with disabilities, including, without limitation, nonemergency medical transportation of persons to facilitate their participation in jobs and day training services as defined in NRS 435.176;  3. Parking for the convenience of passengers on the system;  4. Stations and other necessary facilities to ensure the comfort and safety of passengers; and  5. Transportation that is available pursuant to NRS 277A.280.  (Added to NRS by 1981, 1651; A 1999, 2176; 2009, 866, 2240)
NV Rev Stat § 377A.140 (2021)
2021 Nevada Revised Statutes|Chapter 377A - Taxes for Miscellaneous Special Purposes|NRS 377A.140 - Public transit system in larger counties: Provision of on-call public transit system, programs to reduce or manage motor vehicle traffic, and other services requested by general public.

  1. Except as otherwise provided in subsection 2, a public transit system in a county whose population is 700,000 or more may, in addition to providing local transportation within the county and the services described in NRS 377A.130, provide:  (a) Programs to reduce or manage motor vehicle traffic; and  (b) Any other services for a public transit system which are requested by the general public,  if those additional services are included and described in a long-range plan adopted pursuant to 23 U.S.C. § 134 and 49 U.S.C. § 5303.  2. Before a regional transportation commission may provide for an on-call public transit system in an area of the county, other than an on-call public transit system that provides the nonemergency medical transportation described in NRS 377A.130, the commission must receive a determination from the Nevada Transportation Authority that:  (a) There are no common motor carriers of passengers who are authorized to provide on-call operations for transporting passengers in that area; or  (b) Although there are common motor carriers of passengers who are authorized to provide on-call operations for transporting passengers in the area, the common motor carriers of passengers do not wish to provide, or are not capable of providing, those operations.  3. As used in this section:  (a) "Common motor carrier of passengers" has the meaning ascribed to it in NRS 706.041.  (b) "On-call public transit system" means a system established to transport passengers only upon the request of a person who needs transportation.  (Added to NRS by 1995, 1045; A 1997, 1992, 2974; 1999, 492, 2176; 2011, 1238)
NV Rev Stat § 377B.010 (2021)
2021 Nevada Revised Statutes|Chapter 377B - Tax for Infrastructure|NRS 377B.010 - Definitions.

As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 377B.020 to 377B.050, inclusive, have the meanings ascribed to them in those sections.  (Added to NRS by 1997, 2394)
NV Rev Stat § 377B.020 (2021)
2021 Nevada Revised Statutes|Chapter 377B - Tax for Infrastructure|NRS 377B.020 - "Solid waste" defined.

Solid waste has the meaning ascribed to it in NRS 444.490.  (Added to NRS by 1997, 2394)
NV Rev Stat § 377B.030 (2021)
2021 Nevada Revised Statutes|Chapter 377B - Tax for Infrastructure|NRS 377B.030 - "Wastewater facilities" defined.

Wastewater facilities means:  1. Any devices and systems used in the storage, treatment, control of odor, recycling and reclamation of municipal sewage or industrial wastes of a liquid nature, including, without limitation, outfall sewers, pumping, power and other equipment, and their appurtenances;  2. Extensions, improvements, remodeling, additions and alterations of any device or system described in subsection 1;  3. Units essential to provide a reliable recycled supply of water, such as standby treatment units and clear well facilities; and  4. Land that is or will be an integral part of the treatment process or is used for the ultimate disposal of residues resulting from such treatment, including, without limitation, the acquisition and improvement of wetlands that are designed and used for the discharge of effluent.  (Added to NRS by 1997, 2395)
NV Rev Stat § 377B.040 (2021)
2021 Nevada Revised Statutes|Chapter 377B - Tax for Infrastructure|NRS 377B.040 - "Water authority" defined.

Water authority means a water authority organized as a public agency or an entity created by cooperative agreement pursuant to chapter 277 of NRS whose members at the time of formation included the three largest retail water purveyors in the county and which is responsible for the acquisition, treatment and delivery of water and water resources on a wholesale basis to utilities, governmental agencies and entities and other large customers.  (Added to NRS by 1997, 2395)
NV Rev Stat § 377B.050 (2021)
2021 Nevada Revised Statutes|Chapter 377B - Tax for Infrastructure|NRS 377B.050 - "Water facilities" defined.

Water facilities means facilities pertaining to a water system for the collection, transportation, treatment, purification and distribution of water, including, without limitation, springs, wells, ponds, lakes, water rights, other raw water sources, basin cribs, dams, spillways, retarding basins, detention basins, reservoirs, towers and other storage facilities, pumping plants, infiltration galleries, filtration plants, purification systems, other water treatment facilities, waterworks plants, pumping stations, gauging stations, ventilating facilities, stream gauges, rain gauges, valves, standpipes, connections, hydrants, conduits, flumes, sluices, canals, channels, ditches, pipes, lines, laterals, service pipes, force mains, submains, siphons, other water transmission and distribution mains, engines, boilers, pumps, meters, apparatus, tools, equipment, fixtures, structures, buildings and other facilities for the acquisition, transportation, treatment, purification and distribution of untreated water or potable water for domestic, commercial and industrial use and irrigation, or any combination thereof.  (Added to NRS by 1997, 2395)
NV Rev Stat § 377B.110 (2021)
2021 Nevada Revised Statutes|Chapter 377B - Tax for Infrastructure|NRS 377B.110 - Mandatory provisions of ordinance imposing tax.

An ordinance enacted pursuant to this chapter must include provisions in substance as follows:   1. A provision imposing a tax upon retailers at the rate of not more than:  (a) In a county whose population is 100,000 or more but less than 700,000, one-eighth of 1 percent; or  (b) In all other counties, 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.   2. Provisions substantially identical to those contained in chapter 374 of NRS, insofar as applicable.   3. A provision that all amendments to chapter 374 of NRS after the date of enactment of the ordinance, not inconsistent with this chapter, automatically become a part of an ordinance enacted pursuant to this chapter.   4. A provision stating the specific purpose for which the proceeds of the tax must be expended.  5. A provision that the county shall contract before the effective date of the ordinance with the Department to perform all functions incident to the administration or operation of the tax in the county.   6. A provision that a purchaser is entitled to a refund, in accordance with the provisions of NRS 374.635 to 374.720, inclusive, of the amount of the tax required to be paid that is attributable to the tax imposed upon the sale of, and the storage, use or other consumption in a county of, tangible personal property used for the performance of a written contract:  (a) Entered into on or before the effective date of the tax or the increase in the tax; or  (b) For the construction of an improvement to real property for which a binding bid was submitted before the effective date of the tax or the increase in the tax if the bid was afterward accepted,  if, under the terms of the contract or bid, the contract price or bid amount cannot be adjusted to reflect the imposition of the tax or the increase in the tax.  (Added to NRS by 1997, 2397; A 2003, 2385; 2005, 1778; 2011, 1240)
NV Rev Stat § 377B.120 (2021)
2021 Nevada Revised Statutes|Chapter 377B - Tax for Infrastructure|NRS 377B.120 - Mandatory provision of ordinance amending ordinance imposing tax.

An ordinance amending the ordinance enacted pursuant to NRS 377B.100 must include a provision in substance that the county shall amend the contract made pursuant to subsection 5 of NRS 377B.110 by a contract made between the county and the State acting by and through the Department before the effective date of the amendatory taxing ordinance, unless the county determines with the written concurrence of the Department that no such amendment of the contract is necessary or desirable.  (Added to NRS by 1997, 2398)
NV Rev Stat § 377B.130 (2021)
2021 Nevada Revised Statutes|Chapter 377B - Tax for Infrastructure|NRS 377B.130 - Remittances to Department; deposit in Sales and Use Tax Account; distribution.

  1. All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid to the counties pursuant to this chapter must be paid to the Department in the form of remittances payable to the Department.  2. The Department shall deposit the payments with the State Treasurer for credit to the Sales and Use Tax Account in the State General Fund.  3. The State Controller, acting upon the collection data furnished by the Department, shall monthly:  (a) Transfer from the Sales and Use Tax Account to the appropriate account in the State General Fund 1.75 percent of all fees, taxes, interest and penalties collected pursuant to this chapter during the preceding month as compensation to the State for the cost of collecting the taxes.  (b) Determine for each county an amount of money equal to any fees, taxes, interest and penalties collected in or for that county pursuant to this chapter during the preceding month, less the amount transferred to the State General Fund pursuant to paragraph (a).  (c) Transfer the amount determined for each county to the Intergovernmental Fund and remit the money:  (1) In each county whose population is 700,000 or more and in which a water authority exists, to the treasurer for the water authority.  (2) In each county whose population is less than 700,000 or each county whose population is 700,000 or more and in which no water authority exists, to the county treasurer.  (Added to NRS by 1997, 2398; A 2009, 2091; 2011, 1241)
NV Rev Stat § 377B.140 (2021)
2021 Nevada Revised Statutes|Chapter 377B - Tax for Infrastructure|NRS 377B.140 - Redistribution by Department.

The Department may redistribute any fee, tax, penalty and interest to:  1. A county whose population is less than 700,000 or a county whose population is 700,000 or more and in which no water authority exists; or  2. The water authority in a county whose population is 700,000 or more and in which a water authority exists,  that is entitled thereto, but no such redistribution may be made as to amounts originally distributed more than 6 months before the date on which the Department obtains knowledge of the improper distribution.  (Added to NRS by 1997, 2398; A 2011, 1242)
NV Rev Stat § 377B.150 (2021)
2021 Nevada Revised Statutes|Chapter 377B - Tax for Infrastructure|NRS 377B.150 - Infrastructure fund: Deposit of net tax proceeds.

  1. In a county whose population is less than 700,000 or a county whose population is 700,000 or more and in which no water authority exists, the county treasurer shall deposit the money received from the State Controller pursuant to NRS 377B.130 in the county treasury for credit to a fund to be known as the infrastructure fund. The infrastructure fund must be accounted for as a separate fund and not as a part of any other fund. The money for each project included in the plan adopted pursuant to subsection 7 of NRS 377B.100 must be accounted for separately in the fund.  2. In a county whose population is 700,000 or more and in which a water authority exists, the water authority shall deposit the money received from the State Controller pursuant to NRS 377B.130 in a separate account of the water authority to be known as the infrastructure fund. This fund must be accounted for as a separate fund and not as part of any other fund of the water authority.  (Added to NRS by 1997, 2398; A 2011, 1242, 3325)
NV Rev Stat § 377B.170 (2021)
2021 Nevada Revised Statutes|Chapter 377B - Tax for Infrastructure|NRS 377B.170 - Water authority in larger counties required to enter into interlocal agreement to provide distribution from infrastructure fund to certain cities, towns and other public entities.

  1. In a county whose population is 700,000 or more and in which a water authority exists, the water authority shall enter into an interlocal agreement with a city or town located in the county whose territory is not within the boundaries of the area served by the water authority or with a public entity in the county which provides water or wastewater services and which is not a member of the water authority to provide a distribution from the infrastructure fund of the water authority to the city, town or public entity after the city, town or public entity has filed with the water authority a detailed plan for acquiring, establishing, constructing, improving or equipping, or any combination thereof, a water or wastewater facility.  2. Such a city, town or public entity may request annually from the infrastructure fund of the water authority an amount of the proceeds of the tax for infrastructure received annually by the water authority that is equal to the proportion that the assessed valuation of taxable property within the boundaries of the city or town or the area served by the public entity, except any assessed valuation attributable to the net proceeds of minerals, bears to the total assessed valuation of taxable property within the county, except any assessed valuation attributable to the net proceeds of minerals. If the boundaries of such a city or town overlap with the boundaries of a public entity in such a county which provides water or wastewater services and which is not a member of the water authority, the water authority shall apportion equally between the city or town and the public entity the distribution from the infrastructure fund attributable to the assessed valuation in the area where the boundaries overlap.   3. The water authority shall not unreasonably refuse a request from such a city, town or public entity for a distribution from the infrastructure fund pursuant to the provisions of this section.  (Added to NRS by 1997, 2399; A 2011, 1243; 2013, 3134)
NV Rev Stat § 377B.180 (2021)
2021 Nevada Revised Statutes|Chapter 377B - Tax for Infrastructure|NRS 377B.180 - Annual report of city, town or other public entity in interlocal agreement with water authority for distribution from infrastructure fund.

If a water authority in a county whose population is 700,000 or more has entered into an interlocal agreement to provide a distribution from the infrastructure fund pursuant to NRS 377B.170 to a city or town located in the county whose territory is not within the boundaries of the area served by the water authority or to a public entity in the county which provides water or wastewater services and which is not a member of the water authority, the city, town or public entity shall transmit to the water authority on or before December 15 of each year a report that describes:  1. The total distribution received by the city, town or public entity during the preceding fiscal year from the infrastructure fund pursuant to NRS 377B.170;  2. Each project for which the money was distributed; and  3. The status of each project for which the money was distributed.  (Added to NRS by 1997, 2401; A 2011, 1244)
NV Rev Stat § 377B.190 (2021)
2021 Nevada Revised Statutes|Chapter 377B - Tax for Infrastructure|NRS 377B.190 - Money for payment of cost of project for which tax was imposed: Issuance of bonds or other obligations; direct distribution from infrastructure fund; authority of board of county commissioners or water authority.

  1. Money for the payment of the cost of one or more projects for which the board of county commissioners has imposed all or a portion of the tax authorized pursuant to this chapter may be obtained by the issuance of bonds and other securities as provided in this section, or, subject to any pledges, liens and other contractual limitations made pursuant to this chapter, may be obtained by direct distribution from the infrastructure fund, or may be obtained both by the issuance of such securities and by such direct distribution as determined by the board of county commissioners or, in a county whose population is 700,000 or more and in which a water authority exists, by the water authority.  2. The board of county commissioners of a county whose population is less than 700,000 or of a county whose population is 700,000 or more and in which no water authority exists may, after the enactment of an ordinance imposing a tax for infrastructure as authorized by NRS 377B.100, from time to time issue bonds and other securities, which are general or special obligations of the county and which may be secured as to principal and interest by a pledge authorized by this chapter of the receipts from the taxes imposed by this chapter. The ordinance authorizing the issuance of any bond or other security must describe the purpose for which it was issued.  3. After the enactment of an ordinance imposing a tax for infrastructure by the board of county commissioners of a county whose population is 700,000 or more and in which a water authority exists, the water authority or, if so provided in an interlocal agreement to which the water authority is a party, one or more of the members of the water authority, may from time to time issue bonds and other securities, which are general or special obligations and which may be secured as to principal and interest by a pledge authorized by this chapter of the receipts from the taxes imposed by this chapter.  4. In a county whose population is 700,000 or more, no bonds or other securities may be issued pursuant to this section which are payable from or secured by, in whole or in part, any revenue from a tax enacted pursuant to this chapter to be collected after:  (a) The last day of the month in which the Department determines that the total sum collected since the tax was first imposed, exclusive of any penalties and interest, exceeds $2.3 billion; or  (b) June 30, 2025,  whichever occurs earlier, unless the board of county commissioners pursuant to subsection 4 of NRS 377B.100 has determined by an affirmative vote of at least two-thirds of its members that the cessation of the tax is not advisable.  (Added to NRS by 1997, 2400; A 2011, 1244, 3326)
NV Rev Stat § 377B.200 (2021)
2021 Nevada Revised Statutes|Chapter 377B - Tax for Infrastructure|NRS 377B.200 - Covenant or other provision to pledge and create lien upon tax proceeds, revenue generated by project or proceeds of certain securities.

  1. Each document providing for the issuance of any bond or security issued pursuant to this chapter which is payable from the receipts of the taxes imposed by this chapter or revenue generated by one or more projects for which the board of county commissioners has imposed all or a portion of the tax authorized pursuant to this chapter, may, in addition to covenants and other provisions authorized in the Local Government Securities Law, contain a covenant or other provision to pledge and create a lien upon the receipts of the tax or the revenue generated by one or more projects for which the board of county commissioners has imposed all or a portion of the tax authorized pursuant to this chapter, or upon the proceeds of any bond or security pending their application to defray the cost of one or more projects for which the board of county commissioners has imposed all or a portion of the tax authorized pursuant to this chapter, or any combination of the tax proceeds, generated revenue or security proceeds, to secure the payment of any bond or security issued pursuant to this chapter.  2. Any money pledged to the payment of bonds or other securities pursuant to subsection 1 may be treated as pledged revenues of the project for the purposes of subsection 3 of NRS 350.020.  (Added to NRS by 1997, 2401)
NV Rev Stat § 377B.210 (2021)
2021 Nevada Revised Statutes|Chapter 377B - Tax for Infrastructure|NRS 377B.210 - Department required to disregard tax in determining amount of security required for payment of other sales and use taxes under certain circumstances.

If a person has not been habitually delinquent in the payment of any sales or use tax at any time within the immediately preceding 3 years, the Department shall disregard the amount of any tax due pursuant to this chapter when determining the amount of any security it may require from that person for the payment of any sales or use tax.  (Added to NRS by 1997, 2402)
NV Rev Stat § 377C.100 (2021)
2021 Nevada Revised Statutes|Chapter 377C - Tax for School Capital Projects|NRS 377C.100 - County ordinance imposing tax: Enactment; mandatory provisions.

  1. On or before January 1, 2014, the board of county commissioners of each county whose population is 100,000 or more but less than 700,000 may enact an ordinance imposing a tax at the rate of one-quarter of 1 percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail, or stored, used or otherwise consumed in the county. An ordinance adopted pursuant to this section must be approved by a two-thirds majority of the members of the board.  2. Any tax imposed pursuant to this section applies throughout the county, including incorporated cities in the county.  3. An ordinance enacted pursuant to this section must include provisions in substance as follows:  (a) Provisions substantially identical to those contained in chapter 374 of NRS, insofar as applicable.  (b) A provision that all amendments to chapter 374 of NRS after the date of enactment of the ordinance, not inconsistent with this chapter, automatically become a part of the ordinance.  (c) A provision that the county shall contract before the effective date of the ordinance with the Department to perform all functions incident to the administration or operation of the tax in the county.  (d) A provision that a purchaser is entitled to a refund, in accordance with the provisions of NRS 374.635 to 374.720, inclusive, of the amount of the tax required to be paid that is attributable to the tax imposed upon the sale of, and the storage, use or other consumption in the county of, tangible personal property used for the performance of a written contract:  (1) Entered into on or before the effective date of the tax; or  (2) For the construction of an improvement to real property for which a binding bid was submitted before the effective date of the tax if the bid was afterward accepted,  if, under the terms of the contract or bid, the contract price or bid amount cannot be adjusted to reflect the imposition of the tax.  (e) A provision that specifies the date on which the tax must first be imposed, which must be the first day of the first calendar quarter that begins at least 120 days after the effective date of the ordinance.  (Added to NRS by 2013, 2795)