reglab/statecodes huggingface dataset:
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.59803 - Reporting of expenditures of local government for lobbying activities: Requirements; filing with Department of Taxation; availability for inspection.

1. In each year in which the Legislature convenes, a local government which expends more than $6,000 on activities designed to influence the passage or defeat of any legislation shall file with the Department of Taxation within 30 days after the close of the legislative session a report supplemental to its final budget which includes separate items for expenses relating to that activity, including, without limitation:
(a) Transportation.
(b) The amount of money spent on:
(1) The lodging and meals of its officers, lobbyists and employees;
(2) The salary or wages paid to its officers and employees; and
(3) Compensation paid to any lobbyists, to the extent that such information does not duplicate the information required pursuant to subparagraphs (1) and (2).
(c) The amount of money spent on entertainment, gifts or other expenses which are required to be reported pursuant to chapter 218H of NRS.
(d) The amount of money spent in Carson City on supplies, equipment and facilities and other personnel and services needed to support the activity.
(e) An identification of the fund, account or other source against which the expenses were charged.
2. The local government shall make a copy of the supplemental report available for inspection within 30 days after the close of the legislative session.
(Added to NRS by 1985, 1518; A 2001, 2477)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.59811 - Limitation upon revenue from taxes ad valorem: Calculation.

1. Except as otherwise provided in NRS 244.377, 278C.260, 354.59813, 354.59815, 354.59818, 354.5982, 354.5987, 354.705, 354.723, 450.425, 450.760, 540A.265 and 543.600, for each fiscal year beginning on or after July 1, 1989, the maximum amount of money that a local government, except a school district, a district to provide a telephone number for emergencies or a redevelopment agency, may receive from taxes ad valorem, other than those attributable to the net proceeds of minerals or those levied for the payment of bonded indebtedness and interest thereon incurred as general long-term debt of the issuer, or for the payment of obligations issued to pay the cost of a water project pursuant to NRS 349.950, or for the payment of obligations under a capital lease executed before April 30, 1981, must be calculated as follows:
(a) The rate must be set so that when applied to the current fiscal year’s assessed valuation of all property which was on the preceding fiscal year’s assessment roll, together with the assessed valuation of property on the central assessment roll which was allocated to the local government, but excluding any assessed valuation attributable to the net proceeds of minerals, assessed valuation attributable to a redevelopment area and assessed valuation of a fire protection district attributable to real property which is transferred from private ownership to public ownership for the purpose of conservation, it will produce 106 percent of the maximum revenue allowable from taxes ad valorem for the preceding fiscal year, except that the rate so determined must not be less than the rate allowed for the previous fiscal year, except for any decrease attributable to the imposition of a tax pursuant to NRS 354.59813 in the previous year.
(b) This rate must then be applied to the total assessed valuation, excluding the assessed valuation attributable to the net proceeds of minerals and the assessed valuation of a fire protection district attributable to real property which is transferred from private ownership to public ownership for the purpose of conservation, but including new real property, possessory interests and mobile homes, for the current fiscal year to determine the allowed revenue from taxes ad valorem for the local government.
2. As used in this section, "general long-term debt" does not include debt created for medium-term obligations pursuant to NRS 350.087 to 350.095, inclusive.
(Added to NRS by 1983, 557; A 1983, 1058; 1987, 368, 434, 1341, 1686, 2034; 1989, 46, 806, 2074; 1995, 1818, 1895; 1997, 550, 1340, 2561, 2573; 1999, 87, 277, 2537; 2001, 60, 61, 537, 1801, 2319; 2003, 162, 480; 2005, 1767; 2013, 3136)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.59813 - Limitation upon revenue from taxes ad valorem: Levy of additional tax ad valorem for operating purposes under certain circumstances.

1. In addition to the allowed revenue from taxes ad valorem determined pursuant to NRS 354.59811, if the estimate of the revenue available from the supplemental city-county relief tax to the county as determined by the Executive Director of the Department of Taxation pursuant to the provisions of subsection 10 of NRS 360.690 is less than the amount of money that would be generated by applying a tax rate of $1.15 per $100 of assessed valuation to the assessed valuation of the county, except any assessed valuation attributable to the net proceeds of minerals, the governing body of each local government may levy an additional tax ad valorem for operating purposes. The total tax levied by the governing body of a local government pursuant to this section must not exceed a rate calculated to produce revenue equal to the difference between the:
(a) Amount of revenue from supplemental city-county relief tax estimated to be received by the county pursuant to subsection 10 of NRS 360.690; and
(b) The tax that the county would have been estimated to receive if the estimate for the total revenue available from the tax was equal to the amount of money that would be generated by applying a tax rate of $1.15 per $100 of assessed valuation to the assessed valuation of the county,
multiplied by the proportion determined for the local government pursuant to subparagraph (2) of paragraph (a) of subsection 4 of NRS 360.690, subparagraph (2) of paragraph (a) of subsection 5 of NRS 360.690 or subsection 6 of NRS 360.690, as appropriate.
2. Any additional taxes ad valorem levied as a result of the application of this section must not be included in the base from which the allowed revenue from taxes ad valorem for the next subsequent year is computed.
3. As used in this section, "local government" has the meaning ascribed to it in NRS 360.640.
(Added to NRS by 1989, 2073; A 1991, 1434; 1997, 3294; 1999, 1099; 2003, 1637; 2005, 13; 2013, 19, 3137)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.598155 - Special ad valorem capital projects fund.

1. Each local government that receives a portion of the revenue from the tax levied pursuant to the provisions of NRS 354.59815 shall establish a special ad valorem capital projects fund and shall deposit all revenue received pursuant to the provisions of NRS 354.59815 in that fund. All interest and income earned on the money in the fund must also be deposited in the fund.
2. The money in the fund may only be used for:
(a) The purchase of capital assets including land, improvements to land and major items of equipment;
(b) The renovation of existing governmental facilities not including normal recurring maintenance; and
(c) The repayment of a medium-term obligation issued to fund a project described in paragraph (a) or (b).
3. Money may be retained in the fund for not more than 10 years to allow the funding of projects without the issuance of bonds or other obligations. For the purpose of determining the length of time a deposit of money has been retained in the fund, all money withdrawn from the fund shall be deemed to be taken on a first-in, first-out basis.
4. The annual budget and audit report of each local government must specifically identify this fund and must indicate in detail the projects that have been funded with money from the fund. Any planned accumulation of the money in the fund must also be specifically identified.
(Added to NRS by 1989, 2073; A 1995, 1819)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.59818 - Limitation upon revenue from taxes ad valorem: Levy of additional tax ad valorem for operation of regional facility without approval of voters.

1. In addition to the allowed revenue from taxes ad valorem determined pursuant to NRS 354.59811, the boards of county commissioners of at least two counties may levy a tax ad valorem on all taxable property in their respective counties at a rate not to exceed 5 cents per $100 of the assessed valuation of each county to pay the costs of operating a regional facility.
2. Counties that levy a tax ad valorem pursuant to subsection 1 may enter into an interlocal agreement or interlocal contract to create an administrative entity to operate a regional facility.
3. The revenue of a tax collected pursuant to this section must be remitted on the first day of the first month of each calendar quarter to:
(a) If the regional facility is operated by a county, the treasurer of the county; or
(b) If the regional facility is operated by an administrative entity, the administrative entity.
4. By the end of each fiscal year, the board of county commissioners of each county that levies a tax pursuant to this section must determine the rate of tax required to produce revenue in an amount which is sufficient to pay the operating costs of the regional facility for the ensuing fiscal year. When calculating a rate pursuant to this section, the board of county commissioners of each county shall consider the amount of money remaining in the fund created pursuant to NRS 354.59819, if such a fund is created, unless the amount of money remaining in the fund is 10 percent or less of the revenue deposited for the current fiscal year.
(Added to NRS by 2001, 536)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.59819 - Separate fund for revenue used for operation of regional facility.

1. If two or more counties create an administrative entity pursuant to NRS 354.59818, the administrative entity shall establish a separate fund to account for the revenue received from taxes levied pursuant to NRS 354.59818.
2. The money in the fund may only be withdrawn by the administrative entity and must be used only to pay the expenses of operating the regional facility that is operated by the administrative entity.
3. All interest and income from money deposited in the fund must be credited to the fund.
4. The annual budget and audit report of an administrative entity that establishes a fund pursuant to this section must:
(a) Identify the fund;
(b) Indicate in detail all revenue received for the year;
(c) Indicate in detail all expenses for the year which were paid with money from the fund; and
(d) Specifically identify any planned accumulation of money in the fund.
5. Money remaining in the fund at the end of a fiscal year must not revert to any other fund.
6. Upon termination of an interlocal agreement or interlocal contract that creates an administrative entity, the money remaining in a fund established pursuant to this section must be transmitted to the treasurer of each county which was a party to the interlocal agreement or interlocal contract and which levied a tax pursuant to NRS 354.59818. Each county that is entitled to receive a portion of the money remaining in the fund must receive an amount equal to the same proportion of the total amount of revenue the county contributed to the fund. A county that receives money pursuant to this section shall deposit the money in a fund established pursuant to NRS 354.6113 or 354.6115 for use in the same manner as other money deposited in that fund.
7. Nothing in this section may be construed to require a board of county commissioners that is a party to an interlocal agreement or interlocal contract to levy a tax pursuant to NRS 354.59818.
(Added to NRS by 2001, 537)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.5982 - Limitation upon revenue from taxes ad valorem: Authority to exceed pursuant to vote of people; addition of imposed costs.

1. The local government may exceed the limit imposed by NRS 354.59811 upon the calculated receipts from taxes ad valorem only if its governing body proposes to its registered voters an additional property tax, and the proposal is approved by a majority of the voters voting on the question at a general election, a general city election or a special election called for that purpose. The question submitted to the voters must contain the rate of the proposed additional property tax stated in dollars and cents per $100 assessed valuation, the purpose of the proposed additional property tax, the duration of the proposed additional property tax and an estimate established by the governing body of the increase in the amount of property taxes that an owner of a new home with a fair market value of $100,000 will pay per year as a result of the passage of the question. The duration of the levy must not exceed 30 years. The governing body may discontinue the levy before it expires and may not thereafter reimpose it in whole or in part without following the procedure required for its original imposition.
2. A special election may be held:
(a) At any time, including, without limitation, on the date of a primary city election or a primary state election, if the governing body of the local government determines, by a unanimous vote, that an emergency exists; or
(b) On the second Tuesday after the first Monday in June of an odd-numbered year, whether or not the local government also holds a general city election on that date.
3. The determination made by the governing body pursuant to subsection 2 that an emergency exists is conclusive unless it is shown that the governing body acted with fraud or a gross abuse of discretion. An action to challenge the determination made by the governing body must be commenced within 15 days after the governing body’s determination is final. As used in this subsection, "emergency" means any unexpected occurrence or combination of occurrences which requires immediate action by the governing body of the local government to prevent or mitigate a substantial financial loss to the local government or to enable the governing body to provide an essential service to the residents of the local government.
4. To the allowed revenue from taxes ad valorem determined pursuant to NRS 354.59811 for a local government, the Executive Director of the Department of Taxation shall add any amount approved by the Legislature for the cost to that local government of any substantial program or expense required by legislative enactment.
(Added to NRS by 1981, 305; A 1981, 1245; 1983, 495, 554, 1051; 1987, 434, 1386; 1989, 47, 939, 2075, 2087; 1991, 1435; 1993, 1068, 2660, 2662; 1997, 3294; 1999, 1083; 2001, 602; 2015, 1886)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.59821 - Limitation upon revenue from taxes ad valorem: Forms for submission of ballot question and examples of previous questions to be provided by Committee on Local Government Finance.

1. The Committee on Local Government Finance shall annually provide to each city clerk, county clerk and district attorney:
(a) Forms for submitting a ballot question to the registered voters of a local government for the imposition of an additional property tax pursuant to NRS 354.5982; and
(b) Examples of past ballot questions for the imposition of an additional property tax.
2. The city clerk, county clerk or district attorney may make these forms and examples available to the general public.
(Added to NRS by 1999, 1083)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.59874 - Adjustment of allowed revenue from taxes ad valorem upon assumption by local government of function or provision of service previously performed by another local government pursuant to agreement between local governments.

Except as otherwise provided in subsection 2 of NRS 354.5987 and NRS 354.598743 and 354.598747, if one local government takes over a function or provides a service previously performed by another local government pursuant to an agreement between the local governments, upon petition by the participating local governments, the Executive Director of the Department of Taxation shall:
1. Reduce the allowed revenue from taxes ad valorem calculated pursuant to NRS 354.59811 of the local government which previously performed the function or provided the service, for the first year the service is provided or the function is performed by an amount equal to the cost of performing the function or providing the service; and
2. Increase the allowed revenue from taxes ad valorem calculated pursuant to NRS 354.59811 of the local government which assumed the performance of the function or the provision of the service, for the first year the service is provided or the function is performed by an amount equal to the amount by which the reduction was made pursuant to subsection 1.
(Added to NRS by 1989, 805; A 1989, 2087; 1991, 1438; 1997, 3298)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.598743 - Adjustment of allowed revenue from taxes ad valorem upon assumption by local government of function previously performed by another local government that no longer exists.

Except as otherwise provided in NRS 354.598747, if one or more local governments assume the functions previously performed by a local government that no longer exists, the Nevada Tax Commission shall add to the allowed revenue from taxes ad valorem otherwise allowable to the local government or local governments pursuant to NRS 354.59811 an amount equal to the allowed revenue from taxes ad valorem for the last fiscal year of existence of the local government whose functions were assumed. If more than one local government assumes the functions, the additional revenue must be divided among the local governments on the basis of the proportionate costs of the functions assumed. The Nevada Tax Commission shall not allow any increase in the allowed revenue from taxes ad valorem if the increase would result in a decrease in revenue of any local government in the county that does not assume those functions.
(Added to NRS by 1997, 3292)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.598747 - Calculation of amount distributed from Local Government Tax Distribution Account to local government, special district or enterprise district that assumes functions of another local government or district.

1. To calculate the amount to be distributed pursuant to the provisions of NRS 360.680 and 360.690 from a county’s subaccount in the Local Government Tax Distribution Account to a local government, special district or enterprise district after it assumes the functions of another local government, special district or enterprise district:
(a) Except as otherwise provided in this section, the Executive Director of the Department of Taxation shall:
(1) Add the amounts calculated pursuant to subsection 1 or 2 of NRS 360.680 for each local government, special district or enterprise district and allocate the combined amount to the local government, special district or enterprise district that assumes the functions; and
(2) If applicable, add the average change in population and average change in the assessed valuation of taxable property that would otherwise be allowed to the local government or special district whose functions are assumed, including the assessed valuation attributable to a redevelopment agency but excluding the portion attributable to the net proceeds of minerals, pursuant to subsection 4 or 5 of NRS 360.690, as appropriate, to the average change in population and average change in assessed valuation for the local government, special district or enterprise district that assumes the functions.
(b) If two or more local governments, special districts or enterprise districts assume the functions of another local government, special district or enterprise district, the additional revenue must be divided among the local governments, special districts or enterprise districts that assume the functions on the basis of the proportionate costs of the functions assumed.
The Nevada Tax Commission shall not allow any increase in the allowed revenue from the taxes contained in the county’s subaccount in the Local Government Tax Distribution Account if the increase would result in a decrease in revenue of any local government, special district or enterprise district in the county that does not assume those functions. If more than one local government, special district or enterprise district assumes the functions, the Nevada Tax Commission shall determine the appropriate amounts calculated pursuant to subparagraphs (1) and (2) of paragraph (a).
2. If a city disincorporates, the board of county commissioners of the county in which the city is located must determine the amount the unincorporated town created by the disincorporation will receive pursuant to the provisions of NRS 360.600 to 360.740, inclusive.
3. As used in this section:
(a) "Enterprise district" has the meaning ascribed to it in NRS 360.620.
(b) "Local government" has the meaning ascribed to it in NRS 360.640.
(c) "Special district" has the meaning ascribed to it in NRS 360.650.
(Added to NRS by 1997, 3293; A 1999, 7, 1095, 1099; 2001, 70; 2003, 1637; 2005, 14; 2013, 20, 3137)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.59875 - Calculation and imposition of common levy for unincorporated town; preparation and availability of document showing services provided.

1. If the board of county commissioners of a county has established a common levy authorized pursuant to NRS 269.5755, it shall calculate the rate of that levy by combining the amount of revenue from taxes ad valorem authorized for each of the unincorporated towns participating in the common levy, including any adjustment permitted by statute or authorized by the Nevada Tax Commission, and dividing that sum by the combined assessed valuation of those unincorporated towns. The resulting common rate must be imposed on all taxable property located in those unincorporated towns.
2. Whether or not a common levy has been established, each board of county commissioners shall cause to be prepared and made available as a public record a document showing:
(a) The services provided throughout the county and financed from the rate levied for the county as such; and
(b) The services provided in each area for which an additional rate is levied and financed from that rate.
(Added to NRS by 1985, 2254)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.59881 - Limitations on fees applicable to public utilities: Definitions.

As used in NRS 354.59881 to 354.59889, inclusive, unless the context otherwise requires, the words and terms defined in NRS 354.598812 to 354.598818, inclusive, have the meanings ascribed to them in those sections.
(Added to NRS by 1995, 2188; A 1997, 1987, 2742; 1999, 603, 604; 2001, 1644; 2007, 1383)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.598813 - Limitations on fees applicable to public utilities: "Delinquent amount" defined.

"Delinquent amount" means any portion of a fee collected from a customer by a public utility that is not paid to the city or county by the public utility within 30 days after the last day of the quarter in which the fee is due.
(Added to NRS by 1997, 2741)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.598814 - Limitations on fees applicable to public utilities: "Fee" defined.

"Fee" means a charge imposed by a city or county upon a public utility for a business license, franchise or right-of-way over streets or other public areas, except any charge paid pursuant to the provisions of NRS 709.110, 709.230 or 709.270.
(Added to NRS by 1997, 2741; A 2007, 1383)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.598815 - Limitations on fees applicable to public utilities: "Jurisdiction" defined.

"Jurisdiction" means:
1. In the case of a city, the corporate limits of the city.
2. In the case of a county, the unincorporated area of the county.
(Added to NRS by 1997, 2741)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.598816 - Limitations on fees applicable to public utilities: "Personal wireless service" defined.

"Personal wireless service" has the meaning ascribed to it in 47 U.S.C. § 332(c)(7)(C) as that provision exists on July 16, 1997.
(Added to NRS by 1997, 2742)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.5988165 - Limitations on fees applicable to public utilities: "Place of primary use" defined.

"Place of primary use" has the meaning ascribed to it in 4 U.S.C. § 124(8), as that section existed on August 1, 2002.
(Added to NRS by 2001, 1644)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.598817 - Limitations on fees applicable to public utilities: "Public utility" defined.

1. "Public utility" includes a person or local government that:
(a) Provides electric energy or gas, regardless of whether the person or local government is subject to regulation by the Public Utilities Commission of Nevada, except that the term "public utility" does not include a person who is subject to the provisions of NRS 590.465 to 590.645, inclusive;
(b) Is a telecommunication carrier as that term is defined in 47 U.S.C. § 153 on July 16, 1997, if the person or local government holds a certificate of public convenience and necessity issued by the Public Utilities Commission of Nevada and derives intrastate revenue from the provision of telecommunication service to retail customers; or
(c) Sells or resells personal wireless services.
2. The term does not include a video service provider, as defined in NRS 711.151.
(Added to NRS by 1997, 2742; A 1999, 603, 604; 2007, 591, 1384)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.598818 - Limitations on fees applicable to public utilities: "Revenue" defined.

"Revenue" does not include:
1. Any proceeds from the interstate sale of natural gas to:
(a) A provider of electric energy that holds a certificate of public convenience and necessity issued by the Public Utilities Commission of Nevada; or
(b) A wholesale provider of electric energy; or
2. Any revenue of a provider of a telecommunication service other than intrastate revenue that the provider collects from retail customers.
(Added to NRS by 1997, 2742; A 1999, 603, 604; 2007, 1384; 2011, 890)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.59883 - Limitations on fees applicable to public utilities: Adoption of ordinance imposing or increasing fee prohibited under certain circumstances.

A city or county shall not adopt an ordinance imposing or increasing a fee:
1. If that ordinance would alter the terms of any existing franchise agreement between the city or county and a public utility.
2. That applies to any public utility which does not derive revenue from customers located within the jurisdiction of the city or county.
3. If, after the adoption of the ordinance:
(a) Any part of a fee to which the ordinance applies will be based upon any revenue of a public utility other than its revenue from customers located within the jurisdiction of the city or county.
(b) The total cumulative amount of all fees the city or county imposes upon a public utility to which the ordinance applies will exceed:
(1) Except as otherwise provided in subparagraph (2), 5 percent of the utility’s gross revenue from customers located within the jurisdiction of the city or county.
(2) For a public utility that sells or resells personal wireless services, 5 percent of its gross revenue from the first $15 charged monthly for each line of access for each of its customers whose place of primary use is located within the jurisdiction of the city or county.
(Added to NRS by 1995, 2188; A 1997, 1988, 2743; 1999, 492; 2001, 1644)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.59885 - Limitations on fees applicable to public utilities: Submission of certain information by public utility before commencement of service; quarterly statements of revenue required; identification of customers provided to public utility; information included in bill.

If a city or county adopts an ordinance imposing or increasing a fee:
1. Each public utility to which the ordinance applies or which intends to derive revenue from customers located within the jurisdiction of the city or county shall, not later than 60 calendar days after the effective date of the ordinance or 30 calendar days before the public utility begins to provide electric energy, gas or a telecommunication service to those customers, whichever occurs later, provide to the city or county:
(a) An acknowledgment that the public utility is operating or intends to operate within the jurisdiction of that city or county; and
(b) The date when the public utility began or intends to begin to derive revenue from customers located within the jurisdiction of the city or county.
2. In addition to the requirements of subsection 1, each public utility to which the ordinance applies shall, not later than 30 calendar days after the end of each calendar quarter, provide to the city or county a statement of the amount of revenue the public utility derived during that calendar quarter from the sale of electric energy, gas or a telecommunication service to each of its customers located within the jurisdiction of that city or county.
3. The city or county shall, at no charge, provide to each public utility to which the ordinance applies any information that is necessary to identify each customer that is affected by the fee imposed or increased by the city or county, including the address of each customer. If the public utility requests the city or county to provide the information in a specific form, the city or county may charge a fee for the cost of providing the information in that form.
4. Upon receipt of the information that the city or county is required to provide pursuant to the provisions of subsection 3, the public utility may indicate on the bills that it sends to its customers the fee that is imposed or increased by the city or county.
5. A public utility that indicates the fee on the bills it sends to its customers pursuant to the provisions of subsection 4:
(a) Shall be deemed to have complied with the provisions of this section and NRS 354.59887; and
(b) Is not liable to the city or county for any damages for the failure to comply with the provisions of this section and NRS 354.59887,
if it reasonably relies upon the information that it receives from the city or county pursuant to the provisions of subsection 3.
(Added to NRS by 1995, 2189; A 1997, 2743)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.59887 - Limitations on fees applicable to public utilities: Rate; quarterly payments; collection; penalties and interest on delinquent amounts; apportionment among customers of public utility.

If a city or county adopts an ordinance imposing or increasing a fee:
1. The entire amount of any fee to which the ordinance applies must be:
(a) Imposed at the same rate upon each public utility that provides similar services within the jurisdiction of the city or county; and
(b) Paid by the public utility to the city or county in legal tender of the United States or in a check, draft or note that is payable in legal tender of the United States.
2. The city or county:
(a) Shall require each public utility to which the ordinance applies to pay quarterly the fees imposed upon it that it has collected from its customers.
(b) May, to the extent it determines that it is impracticable to collect from a public utility to which the ordinance applies any of the fees imposed upon the public utility, collect any of those fees directly from the customers of the public utility located within the jurisdiction of the city or county in proportion to the amount of revenue the public utility derives from each of those customers.
(c) May, except as otherwise provided in this paragraph, assess combined penalties and interest of not more than 2 percent per month of the delinquent amount of any fee to which the ordinance applies. If a city annexes any land, it may not assess any penalties or interest pursuant to this paragraph regarding any fee imposed for the operation of a public utility within the annexed land during any period:
(1) Before the effective date of the annexation; or
(2) More than 30 days before the city provides the public utility with notice of the annexation,
whichever occurs later.
(d) May provide, by ordinance, that the fees imposed upon the public utility may be collected from a governmental entity of the State if that entity is a customer of the public utility.
3. A public utility to which the ordinance applies shall, except for any fees collected by the city or county pursuant to paragraph (b) of subsection 2, collect the aggregate of all its fees imposed by the city or county directly from its customers located within the jurisdiction of the city or county in proportion to the amount of revenue the public utility derives from each of those customers. The fees may be shown on a customer’s bill individually or collectively.
4. A public utility to which the ordinance applies shall not collect from a customer any penalties or interest assessed pursuant to paragraph (c) of subsection 2.
(Added to NRS by 1995, 2189; A 1997, 2744)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.59888 - Limitations on fees applicable to public utilities: Procedure for resolving alleged errors concerning billing of customers of public utility that sells or resells personal wireless services for certain fees or designation of place of primary use.

1. If a customer of a public utility that sells or resells personal wireless services believes that the amount of a fee imposed pursuant to NRS 354.59881 to 354.59889, inclusive, or the designation of a place of primary use is incorrect, the customer may notify the public utility in writing of the alleged error. The notice must include:
(a) The street address for the place of primary use of the customer;
(b) The account number and name shown on the billing statement of the account for which the customer alleges the error;
(c) A description of the alleged error; and
(d) Any other information which the public utility may reasonably require to investigate the alleged error.
2. Within 60 days after receiving a notice sent pursuant to subsection 1, the public utility shall review the records which the public utility uses to determine the place of primary use of its customers.
3. If the review indicates:
(a) That the alleged error exists, the public utility shall correct the error and refund or credit the customer for the amount which was erroneously collected for the applicable period, not to exceed the 24 months immediately preceding the date on which the customer notified the public utility of the alleged error.
(b) That no error exists, the public utility shall provide a written explanation to the customer who alleged the error.
4. A customer may not bring a cause of action against a public utility that sells or resells personal wireless services for fees incorrectly imposed pursuant to NRS 354.59881 to 354.59889, inclusive, unless the customer first complies with this section.
(Added to NRS by 2001, 1643)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.59889 - Limitations on fees applicable to public utilities: Change of fees.

1. A city or county shall not change any of its fees except through the adoption of an ordinance which provides that the change does not become effective until at least 90 days after the city or county complies with the provisions of subsection 3 of NRS 354.59885.
2. The cumulative amount of any increases in fees imposed by a city or county during any period of 24 months must not exceed 1 percent of the gross revenue of any public utility to which the increase applies from customers located within the jurisdiction of that city or county.
(Added to NRS by 1995, 2190; A 1997, 1988, 2745; 1999, 492)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.59893 - Advisory committee to review enterprise fund for issuance of building permits, barricade permits and encroachment permits: Establishment; appointment and terms of members; officers; duties and powers.

1. Each local government that creates an enterprise fund pursuant to NRS 354.59891 shall establish an advisory committee to review the operations of, and make recommendations relating to, the enterprise fund.
2. The governing body of the local government or its designee shall appoint at least five members to the committee which:
(a) Must include:
(1) A representative of the residential construction industry;
(2) A representative of the commercial development industry; and
(3) A representative of the construction industry; and
(b) May include:
(1) A public officer or employee of the local government who manages the fiscal affairs of the local government; and
(2) A public officer or employee of the local government who oversees directly the operation of the enterprise fund.
3. Each member of the committee must be appointed for a term of at least 2 years but not to exceed 4 years. The governing body or its designee may renew the term of any member of the committee.
4. The members of the committee shall select a chair from among their membership.
5. The committee may issue opinions and recommendations to the governing body of the local government concerning, without limitation:
(a) The adequacy of the fees that the local government charges for barricade permits, encroachment permits and building permits;
(b) The financial objectives and annual budget of the program for the issuance of barricade permits, encroachment permits and building permits; and
(c) Any other relevant issue related to the operation of the enterprise fund.
6. As used in this section:
(a) "Barricade permit" has the meaning ascribed to it in paragraph (a) of subsection 1 of NRS 354.59891.
(b) "Building permit" has the meaning ascribed to it in paragraph (b) of subsection 1 of NRS 354.59891.
(c) "Encroachment permit" has the meaning ascribed to it in paragraph (g) of subsection 1 of NRS 354.59891.
(Added to NRS by 2005, 575)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.59894 - Transfer from enterprise fund for issuance of building permits, barricade permits and encroachment permits to pay capital costs of constructing fire stations. [Effective through June 30, 2024.]

1. The governing body of a county or city that has created an enterprise fund pursuant to NRS 354.59891 may transfer an amount of money from the enterprise fund to pay the capital costs of constructing one or more fire stations if:
(a) The transfer from the enterprise fund does not cause the balance of unreserved working capital in the enterprise fund to be less than 50 percent of the annual operating costs and capital expenditures for the program for the issuance of barricade permits, encroachment permits and building permits; and
(b) The governing body finds that the construction of the fire station is necessary based on an analysis of the need for infrastructure prepared pursuant to NRS 278.02591 between January 1, 2020, and December 31, 2021.
2. Money transferred from an enterprise fund pursuant to subsection 1 must only be used to pay the capital costs of constructing one or more fire stations.
3. The provisions of subsection 6 of NRS 354.59891 do not apply to a county or city that uses money from the enterprise fund to the extent that the excess of the amount authorized pursuant to subparagraph (3) of paragraph (b) of subsection 4 of NRS 354.59891 is transferred from the enterprise fund to pay the capital costs of constructing a fire station pursuant to subsection 1.
4. No money may be transferred from an enterprise fund pursuant to subsection 1 after December 31, 2021. Any remaining balance of the money transferred from the enterprise fund pursuant to subsection 1 must not be committed for expenditure after December 31, 2023, and any portion of the money remaining must be reverted to the enterprise fund on January 1, 2024.
(Added to NRS by 2021, 1141)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.599 - Specified source of additional revenue required under certain circumstances when Legislature directs local governmental action requiring additional funding.

If the Legislature directs one or more local governments to:
1. Establish a program or provide a service; or
2. Increase a program or service already established which requires additional funding,
and the expense required to be paid by each local government to establish, provide or increase the program or service is $5,000 or more, a specified source for the additional revenue to pay the expense must be authorized by a specific statute. The additional revenue may only be used to pay expenses directly related to the program or service. If a local government has money from any other source available to pay such expenses, that money must be applied to the expenses before any money from the revenue source specified by statute.
(Added to NRS by 1969, 800; A 1971, 236; 1975, 1686; 1979, 1241; 1981, 312; 1987, 1669; 1993, 1349; 1999, 1181; 2001, 1804)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.600 - Contents of budget.

Each budget must include:
1. Detailed estimates of revenues, balances in other funds and other sources of financing for the budget year classified by funds and sources in a manner and on forms prescribed by the Department of Taxation.
2. Detailed estimates of expenditures and other uses of money for the budget year classified in a manner and on forms prescribed by the Department of Taxation.
3. A separate statement of the anticipated expenses relating to activities designed to influence the passage or defeat of any legislation, setting forth each separate category of expenditure that is required to be included in a supplemental report pursuant to subsection 1 of NRS 354.59803.
(Added to NRS by 1965, 732; A 1975, 1687; 1997, 2486; 2001, 1805, 2477; 2003, 178)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.6015 - Fiscal report of local government: Requirements; publication of summary; regulations.

1. Except as otherwise provided in subsection 3, the governing board of a local government shall:
(a) Submit electronically a fiscal report of the local government to the Department of Taxation in accordance with the requirements prescribed by the Committee on Local Government Finance pursuant to subsection 2; and
(b) Publish a summary of the fiscal report, which must contain the information required by the Committee on Local Government Finance pursuant to subsection 2, in a newspaper of general circulation in the county in which the local government is situated.
2. The Committee on Local Government Finance shall prescribe, by regulation:
(a) The dates and times for filing a fiscal report, which must require a local government to file at least one fiscal report per year;
(b) The content of a fiscal report, which must include, without limitation, revenues, expenditures, fund balances, cash balances, components of assessed value, debt schedules and any other information that the Committee on Local Government Finance determines to be appropriate for determining the financial status of a local government;
(c) The content for a summary of a fiscal report that must be published pursuant to subsection 1; and
(d) A uniform method for creating and submitting a fiscal report electronically pursuant to this section. The method must facilitate the storage and reproduction of the fiscal report in electronic format by the Department of Taxation.
3. The Committee on Local Government Finance may establish, by regulation, an exception to the requirement that a fiscal report be submitted to the Department of Taxation in electronic format. The exception must be limited to local governments that the Committee determines do not have the financial ability to comply with the method for submitting a fiscal report to the Department of Taxation prescribed by the Committee. If the Committee on Local Government Finance provides an exception pursuant to this subsection, the Committee shall provide, by regulation, specific standards that it will use to determine whether a local government qualifies for an exemption pursuant to this subsection.
4. The Committee on Local Government Finance shall adopt regulations pursuant to this section in the manner prescribed for state agencies in chapter 233B of NRS.
(Added to NRS by 2001, 1420)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.6025 - Annual report of indebtedness of local government: Requirement; compilation into state report.

1. Each local government shall submit to the Department of Taxation, annually, an itemized report showing all its outstanding indebtedness. The Department of Taxation shall prescribe the form and time of filing for all such reports.
2. Upon receipt of the annual local government reports of indebtedness, the Department of Taxation shall compile the information into a state report of local government indebtedness. Copies of such report shall be submitted to the Governor and the Fiscal Analysis Division of the Legislative Counsel Bureau.
3. As used in this section, "indebtedness" does not include any liability which is incurred by a local government for the purchase of goods and services on open accounts.
(Added to NRS by 1977, 508; A 1977, 350; 2009, 1028)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.604 - Funds maintained by local governments.

Each local government shall maintain, according to its own needs:
1. The following kinds of governmental funds:
(a) General fund;
(b) Special revenue fund;
(c) Capital projects fund;
(d) Debt service fund; and
(e) Permanent fund.
2. The following kinds of proprietary funds:
(a) Enterprise fund; and
(b) Internal service fund.
3. The following kinds of fiduciary funds:
(a) Pension and other employee benefits funds;
(b) Investment trust funds;
(c) Private-purpose trust funds; and
(d) Agency funds.
(Added to NRS by 1965, 732; A 1971, 200, 1014, 1342; 1981, 1765; 1983, 1636; 1989, 403; 2001, 1806)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.608 - Contingency account: Establishment; limit on appropriations; expenditures.

A contingency account may be established in any governmental fund. The maximum amount which may be appropriated for such a contingency account is 3 percent of the money otherwise appropriated to the fund, exclusive of any amounts to be transferred to other funds. No expenditure may be made directly from such a contingency account, except as a transfer to the appropriate account, and then only in accordance with the procedure established in NRS 354.598005.
(Added to NRS by 1965, 733; A 1981, 1766; 2001, 1807)