Nev. Rev. Stat. § 373.66 — Additional taxes in certain counties whose population is 100,000 or more but less than 700,000: Imposition; rates and annual increases; approval of voters; effective dates

NRS  373.066    Additional taxes in certain counties whose population is 100,000
or more but less than 700,000: Imposition; rates and annual increases; approval
of voters; effective dates.
1.  Except as otherwise provided in this
section, in a county whose population is 100,000 or more but less than 700,000
and in which a commission has been created and a tax is imposed pursuant to NRS 373.030 :
(a) The board may by ordinance impose:
(1) An excise tax on each gallon of motor
vehicle fuel, except aviation fuel, sold in the county in an amount equal to
the product obtained by multiplying 4.2248 cents per gallon by the lesser of
7.8 percent or the adjusted average street and highway construction inflation
index for the fiscal year in which the ordinance becomes effective; and
(2) An annual increase in the tax imposed
pursuant to this paragraph, on the first day of each fiscal year following the
fiscal year in which that tax becomes effective, in the amount determined by
adding 4.2248 cents per gallon to the amount of the tax imposed pursuant to
this paragraph during the preceding fiscal year, then multiplying that sum by
the lesser of 7.8 percent or the adjusted average street and highway
construction inflation index for the fiscal year in which the increase becomes
effective.
(b) The board may by ordinance impose:
(1) An excise tax on each gallon of motor
vehicle fuel, except aviation fuel, sold in the county in an amount equal to
the product obtained by multiplying 2.0538 cents per gallon by the lesser of
7.8 percent or the adjusted average street and highway construction inflation
index for the fiscal year in which the ordinance becomes effective; and
(2) An annual increase in the tax imposed
pursuant to this paragraph, on the first day of each fiscal year following the
fiscal year in which that tax becomes effective, in the amount determined by
adding 2.0538 cents per gallon to the amount of the tax imposed pursuant to
this paragraph during the preceding fiscal year, then multiplying that sum by
the lesser of 7.8 percent or the adjusted average street and highway
construction inflation index for the fiscal year in which the increase becomes
effective.
(c) The board may by ordinance impose:
(1) An excise tax on each gallon of motor
vehicle fuel, except aviation fuel, sold in the county in an amount equal to
the product obtained by multiplying 1.1736 cents per gallon by the lesser of
7.8 percent or the adjusted average street and highway construction inflation
index for the fiscal year in which the ordinance becomes effective; and
(2) An annual increase in the tax imposed
pursuant to this paragraph, on the first day of each fiscal year following the
fiscal year in which that tax becomes effective, in the amount determined by
adding 1.1736 cents per gallon to the amount of the tax imposed pursuant to
this paragraph during the preceding fiscal year, then multiplying that sum by
the lesser of 7.8 percent or the adjusted average street and highway
construction inflation index for the fiscal year in which the increase becomes
effective.
(d) The board may by ordinance impose:
(1) An excise tax on each gallon of motor
vehicle fuel, except aviation fuel, sold in the county in an amount equal to
the product obtained by multiplying 10.5621 cents per gallon by the lesser of
7.8 percent or the adjusted average street and highway construction inflation
index for the fiscal year in which the ordinance becomes effective; and
(2) An annual increase in the tax imposed
pursuant to this paragraph, on the first day of each fiscal year following the
fiscal year in which that tax becomes effective, in the amount determined by
adding 10.5621 cents per gallon to the amount of the tax imposed pursuant to
this paragraph during the preceding fiscal year, then multiplying that sum by
the lesser of 7.8 percent or the adjusted average street and highway
construction inflation index for the fiscal year in which the increase becomes
effective.
(e) The board may by ordinance impose:
(1) An excise tax on each gallon of motor
vehicle fuel, except aviation fuel, sold in the county in an amount equal to
the product obtained by multiplying 18.455 cents per gallon by the lesser of
7.8 percent or the adjusted average street and highway construction inflation
index for the fiscal year in which the ordinance becomes effective; and
(2) An annual increase in the tax imposed
pursuant to this paragraph, on the first day of each fiscal year following the
fiscal year in which that tax becomes effective, in the amount determined by
adding 18.455 cents per gallon to the amount of the tax imposed pursuant to
this paragraph during the preceding fiscal year, then multiplying that sum by
the lesser of 7.8 percent or the adjusted average street and highway
construction inflation index for the fiscal year in which the increase becomes
effective.
(f) The board may by ordinance impose:
(1) An excise tax on each gallon of motor
vehicle fuel, except aviation fuel, sold in the county in an amount equal to
the product obtained by multiplying 18.4 cents per gallon by the lesser of 7.8
percent or the adjusted average street and highway construction inflation index
for the fiscal year in which the ordinance becomes effective; and
(2) An annual increase in the tax imposed
pursuant to this paragraph, on the first day of each fiscal year following the
fiscal year in which that tax becomes effective, in the amount determined by
adding 18.4 cents per gallon to the amount of the tax imposed pursuant to this
paragraph during the preceding fiscal year, then multiplying that sum by the
lesser of 7.8 percent or the adjusted average street and highway construction
inflation index for the fiscal year in which the increase becomes effective.
(g) The board may by ordinance impose:
(1) An excise tax on each gallon of
special fuel that consists of an emulsion of water-phased hydrocarbon fuel sold
in the county in an amount equal to the product obtained by multiplying 19
cents per gallon by the lesser of 7.8 percent or the adjusted average street
and highway construction inflation index for the fiscal year in which the
ordinance becomes effective; and
(2) An annual increase in the tax imposed
pursuant to this paragraph, on the first day of each fiscal year following the
fiscal year in which that tax becomes effective, in the amount determined by
adding 19 cents per gallon to the amount of the tax imposed pursuant to this
paragraph during the preceding fiscal year, then multiplying that sum by the lesser
of 7.8 percent or the adjusted average street and highway construction
inflation index for the fiscal year in which the increase becomes effective.
(h) The board may by ordinance impose:
(1) An excise tax on each gallon of
special fuel that consists of liquefied petroleum gas sold in the county in an
amount equal to the product obtained by multiplying 22 cents per gallon by the
lesser of 7.8 percent or the adjusted average street and highway construction
inflation index for the fiscal year in which the ordinance becomes effective;
and
(2) An annual increase in the tax imposed
pursuant to this paragraph, on the first day of each fiscal year following the
fiscal year in which that tax becomes effective, in the amount determined by
adding 22 cents per gallon to the amount of the tax imposed pursuant to this
paragraph during the preceding fiscal year, then multiplying that sum by the
lesser of 7.8 percent or the adjusted average street and highway construction
inflation index for the fiscal year in which the increase becomes effective.
(i) The board may by ordinance impose:
(1) An excise tax on each gallon of
special fuel that consists of compressed natural gas sold in the county in an
amount equal to the product obtained by multiplying 21 cents per gallon by the
lesser of 7.8 percent or the adjusted average street and highway construction
inflation index for the fiscal year in which the ordinance becomes effective;
and
(2) An annual increase in the tax imposed
pursuant to this paragraph, on the first day of each fiscal year following the
fiscal year in which that tax becomes effective, in the amount determined by
adding 21 cents per gallon to the amount of the tax imposed pursuant to this
paragraph during the preceding fiscal year, then multiplying that sum by the
lesser of 7.8 percent or the adjusted average street and highway construction
inflation index for the fiscal year in which the increase becomes effective.
(j) The board may by ordinance impose:
(1) An excise tax on each gallon of
special fuel sold in the county, other than any special fuel described in
paragraph (g), (h) or (i), in an amount equal to the product obtained by
multiplying 27.75 cents per gallon by the lesser of 7.8 percent or the adjusted
average street and highway construction inflation index for the fiscal year in
which the ordinance becomes effective; and
(2) An annual increase in the tax imposed
pursuant to this paragraph, on the first day of each fiscal year following the
fiscal year in which that tax becomes effective, in the amount determined by
adding 27.75 cents per gallon to the amount of the tax imposed pursuant to this
paragraph during the preceding fiscal year, then multiplying that sum by the
lesser of 7.8 percent or the adjusted average street and highway construction
inflation index for the fiscal year in which the increase becomes effective.
(k) The board may by ordinance impose:
(1) An excise tax on each gallon of
special fuel that consists of liquefied petroleum gas sold in the county in an
amount equal to the product obtained by multiplying 18.3 cents per gallon by
the lesser of 7.8 percent or the adjusted average street and highway
construction inflation index for the fiscal year in which the ordinance becomes
effective; and
(2) An annual increase in the tax imposed
pursuant to this paragraph, on the first day of each fiscal year following the
fiscal year in which that tax becomes effective, in the amount determined by
adding 18.3 cents per gallon to the amount of the tax imposed pursuant to this
paragraph during the preceding fiscal year, then multiplying that sum by the
lesser of 7.8 percent or the adjusted average street and highway construction
inflation index for the fiscal year in which the increase becomes effective.
(l) The board may by ordinance impose:
(1) An excise tax on each gallon of
special fuel that consists of compressed natural gas sold in the county in an
amount equal to the product obtained by multiplying 18.3 cents per gallon by
the lesser of 7.8 percent or the adjusted average street and highway
construction inflation index for the fiscal year in which the ordinance becomes
effective; and
(2) An annual increase in the tax imposed
pursuant to this paragraph, on the first day of each fiscal year following the
fiscal year in which that tax becomes effective, in the amount determined by
adding 18.3 cents per gallon to the amount of the tax imposed pursuant to this
paragraph during the preceding fiscal year, then multiplying that sum by the
lesser of 7.8 percent or the adjusted average street and highway construction
inflation index for the fiscal year in which the increase becomes effective.
(m) The board may by ordinance impose:
(1) An excise tax on each gallon of
special fuel sold in the county, other than any special fuel described in
paragraph (k) or (l), which is taxed by the Federal Government at a rate per
gallon or gallon equivalent of 24.4 cents or more, in an amount equal to the
product obtained by multiplying 24.4 cents per gallon by the lesser of 7.8
percent or the adjusted average street and highway construction inflation index
for the fiscal year in which the ordinance becomes effective; and
(2) An annual increase in the tax imposed
pursuant to this paragraph, on the first day of each fiscal year following the
fiscal year in which that tax becomes effective, in the amount determined by
adding 24.4 cents per gallon to the amount of the tax imposed pursuant to this
paragraph during the preceding fiscal year, then multiplying that sum by the
lesser of 7.8 percent or the adjusted average street and highway construction
inflation index for the fiscal year in which the increase becomes effective.
2.  A board may not adopt an ordinance
authorized by this section unless a question concerning the imposition of the
tax pursuant to this section is first approved by a majority of the registered
voters of the county voting upon the question, which the board may submit to
the voters at any general election. The Committee on Local Government Finance
shall annually provide to each city clerk, county clerk and district attorney
in this State forms for submitting a question to the registered voters of a
county pursuant to this subsection. Any question submitted to the registered
voters of a county pursuant to this subsection must be in the form most
recently provided by the Committee on Local Government Finance.
3.  Any ordinance authorized by this
section may be adopted in combination with any other ordinance authorized by
this section, and a single ordinance may be adopted pursuant to this section
which imposes all or any combination of the taxes authorized by this section.
Upon the adoption of an ordinance authorized by this section, no further action
by the board is necessary to effectuate the annual increases in each tax
imposed by the ordinance.
4.  Any ordinance adopted pursuant to this
section:
(a) Must become effective on:
(1) The first day of the first calendar
quarter beginning not less than 90 days after the adoption of the ordinance; or
(2) January 1, 2010,
Ê whichever
occurs later; and
(b) Is not affected by any changes in the
population of the county which occur after the adoption of the ordinance.
5.  For the purposes of this section:
(a) “Adjusted average street and highway
construction inflation index” means:
(1) For the fiscal year in which an
ordinance adopted pursuant to this section becomes effective, the percentage
obtained by adding the average street and highway construction inflation index
for that fiscal year to:
(I) If the average street and
highway construction inflation index for the preceding fiscal year is greater
than 7.8 percent, the remainder obtained by subtracting 7.8 percent from the
average street and highway construction inflation index for the preceding
fiscal year; or
(II) If the average street and highway
construction inflation index for the preceding fiscal year is less than or
equal to 7.8 percent, zero; and
(2) For each fiscal year following the
fiscal year in which the ordinance becomes effective, the percentage obtained
by adding the average street and highway construction inflation index for that
fiscal year to:
(I) If the adjusted average street
and highway construction inflation index for the preceding fiscal year is
greater than 7.8 percent, the remainder obtained by subtracting 7.8 percent
from the adjusted average street and highway construction inflation index for
the preceding fiscal year; or
(II) If the adjusted average street
and highway construction inflation index for the preceding fiscal year is less
than or equal to 7.8 percent, zero.
(b) “Average street and highway construction
inflation index” for a fiscal year means the average percentage increase in the
street and highway construction inflation index for the 10 calendar years
preceding the beginning of that fiscal year.
(c) “Special fuel” has the meaning ascribed to it
in NRS 366.060 .
(d) “Street and highway construction inflation
index” means the Producer Price Index for Highway and Street Construction or,
if that index ceases to be published by the United States Department of Labor,
the published index that most closely measures inflation in the costs of street
and highway construction, as determined by the commission.