Existing law authorizes the board of county commissioners of certain counties to enact ordinances imposing local sales and use taxes to be used for certain purposes. Such an ordinance does not become effective unless a question concerning the imposition of the tax is approved by a majority of the registered voters of the county voting on the question at a general election. (NRS 377A.020) The ordinance must also include certain provisions, including provisions substantially identical to those required by law for the Local School Support Tax, insofar as applicable. (NRS 377A.030) Sections 5 and 6 of this bill authorize the board of county commissioners of a county whose population is less than 15,000 (currently Esmeralda, Eureka, Lander, Lincoln, Mineral, Pershing, Storey and White Pine Counties) to enact an ordinance imposing a local sales and use tax at the rate of one-quarter of 1 percent to support the operation of a solid waste management system. Such an ordinance does not become effective unless the board submits the ordinance for approval of the registered voters of the county in the same manner as other ordinances proposing similar taxes. Section 3 of this bill requires the county treasurer to deposit the money collected from such a tax into a separate fund to be known as the fund for solid waste management. Section 7 of this bill makes a conforming change related to certain mandatory provisions of an ordinance that amends an ordinance imposing the tax authorized by this bill. Section 2 of this bill defines “solid waste management system.” Section 4 of this bill makes a conforming change to indicate the appropriate placement of section 2 in the Nevada Revised Statutes.

Statutes affected:
As Introduced: 377A.010, 377A.020, 377A.030, 377A.040
BDR: 377A.010, 377A.020, 377A.030, 377A.040