Nev. Rev. Stat. § 371.43 — Supplemental governmental services tax: Imposition, collection and use of proceeds by county whose population is 100,000 or more but less than 700,000

NRS  371.043    Supplemental governmental services tax: Imposition, collection
and use of proceeds by county whose population is 100,000 or more but less than
700,000.
1.  A board of county commissioners of a
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 supplemental
governmental services tax of not more than 1 cent on each $1 of valuation of
the vehicle for the privilege of operating upon the public streets, roads and
highways of the county on each vehicle based in the county except:
(a) A vehicle exempt from the governmental
services tax pursuant to this chapter; or
(b) A vehicle subject to NRS 706.011 to 706.861 , inclusive, which is engaged in
interstate or intercounty operations.
2.  Collection of the tax imposed pursuant
to this section must not commence earlier than the first day of the second
calendar month after adoption of the ordinance imposing the tax.
3.  Except as otherwise provided in
subsection 4 and NRS 371.047 , the county
shall use the proceeds of the tax to pay the cost of:
(a) Projects related to the construction and
maintenance of sidewalks, streets, avenues, boulevards, highways and other
public rights-of-way used primarily for vehicular traffic, including, without
limitation, overpass projects, street projects or underpass projects, as
defined in NRS 244A.037 , 244A.053 and 244A.055 , respectively:
(1) Within the boundaries of the county;
(2) Within 1 mile outside the boundaries
of the county if the board of county commissioners finds that such projects
outside the boundaries of the county will facilitate transportation within the
county; or
(3) Within 30 miles outside the boundaries
of the county and the boundaries of this State, where those boundaries are
coterminous, if:
(I) The projects consist of
improvements to a highway which is located wholly or partially outside the
boundaries of this State and which connects this State to an interstate
highway; and
(II) The board of county
commissioners finds that such projects will provide a significant economic
benefit to the county;
(b) Payment of principal and interest on notes,
bonds or other obligations incurred to fund projects described in paragraph
(a); or
(c) Any combination of those uses.
4.  The county may expend:
(a) Any proceeds of the supplemental governmental
services tax authorized by this section, or any borrowing in anticipation of
that tax, pursuant to an interlocal agreement between the county and the
regional transportation commission of the county with respect to any projects
to be financed with the proceeds of the tax.
(b) Any proceeds of the supplemental governmental
services tax authorized by this section to pay the operating costs of the
county and any other costs to carry out the governmental functions of the
county.
5.  As used in this section, “based” has
the meaning ascribed to it in NRS 482.011 .