Nev. Rev. Stat. § 371.45 — Supplemental governmental services tax: Imposition, collection and use of proceeds by county whose population is less than 100,000 or is 700,000 or more

NRS  371.045    Supplemental governmental services tax: Imposition, collection
and use of proceeds by county whose population is less than 100,000 or is
700,000 or more.
1.  A board of county commissioners of a
county whose population is less than 100,000 or is 700,000 or more may by
ordinance, but not as in a case of emergency, after receiving the approval of a
majority of the registered voters voting on the question at a primary, general
or special election, 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.  A county may combine this question with
questions submitted pursuant to NRS
244.3351 , 278.710 or 377A.020 , or any combination thereof.
3.  A special election may be held only if
the board of county commissioners determines, by a unanimous vote, that an
emergency exists. The determination made by the board is conclusive unless it
is shown that the board acted with fraud or a gross abuse of discretion. An
action to challenge the determination made by the board must be commenced within
15 days after the board’s determination is final. As used in this subsection,
“emergency” means any unexpected occurrence or combination of occurrences which
requires immediate action by the board of county commissioners to prevent or
mitigate a substantial financial loss to the county or to enable the board to
provide an essential service to the residents of the county.
4.  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.
5.  Except as otherwise provided in
subsection 6 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.
6.  The county may:
(a) Expend 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) If the population of the county is 700,000 or
more, expend 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.
7.  As used in this section, “based” has
the meaning ascribed to it in NRS 482.011 .