Nev. Rev. Stat. § 373.67 — 373.67

NRS  373.067    Taxes imposed pursuant to NRS 373.066 or 373.0663 :
Distribution and use of proceeds; temporary prohibition of penalties and
interest; annual review.
1.  Any ordinance that imposes a tax
pursuant to:
(a) The provisions of paragraph (a) of subsection
1 of NRS 373.066 or paragraph (a) of
subsection 1 of NRS 373.0663 must
require the allocation, disbursement and use in the county of the proceeds of
that tax in the same proportions and manner as the allocation, disbursement and
use in the county of the proceeds of the tax imposed pursuant to NRS 365.180 .
(b) The provisions of paragraph (b) of subsection
1 of NRS 373.066 or paragraph (b) of
subsection 1 of NRS 373.0663 must
require the allocation, disbursement and use in the county of the proceeds of
that tax in the same proportions and manner as the allocation, disbursement and
use in the county of the proceeds of the tax imposed pursuant to NRS 365.190 .
(c) The provisions of paragraph (c) of subsection
1 of NRS 373.066 or paragraph (c) of
subsection 1 of NRS 373.0663 must require
the allocation, disbursement and use in the county of the proceeds of that tax
in the same proportions and manner as the allocation, disbursement and use in
the county of the proceeds of the tax imposed pursuant to NRS 365.192 .
(d) Any of the provisions of paragraphs (d) to
(m), inclusive, of subsection 1 of NRS
373.066 or paragraphs (d) to (m), inclusive, of subsection 1 of NRS 373.0663 must, except as otherwise
required by NRS 373.0675 and subsection
6 of NRS 373.140 , require the
allocation, disbursement and use in the county of the proceeds of that tax in
the same proportions and manner as the allocation, disbursement and use in the
county of the proceeds of the tax imposed pursuant to NRS 373.030 .
2.  Any ordinance adopted pursuant to NRS 373.066 or 373.0663 must:
(a) Include a provision prohibiting the
imposition of any penalties and interest for the failure to make any payments
of any tax imposed by the ordinance which become due within the initial 6
months after the ordinance becomes effective. This provision must apply only to
taxes imposed pursuant to NRS 373.066 or
373.0663 and must not apply to any tax
imposed pursuant to any other ordinance.
(b) Require the commission:
(1) To review, at a public meeting
conducted after the provision of public notice and before the effective date of
each annual increase imposed by the ordinance:
(I) The amount of that increase and
the accuracy of its calculation;
(II) The amounts of any annual
increases imposed by the ordinance in previous years and the revenue collected
pursuant to those increases;
(III) Any improvements to the
regional system of transportation resulting from revenue collected pursuant to
any annual increases imposed by the ordinance in previous years; and
(IV) Any other information relevant
to the effect of the annual increases on the public; and
(2) To submit to the board any information
the commission receives suggesting that the annual increase should be adjusted.