Existing law authorizes the board of county commissioners of each county to enact an ordinance imposing, by a two-thirds vote of the members of the board or by a majority vote of the people at a primary, general or special election, a sales and use tax at the rate of one-quarter of 1 percent of the gross receipts of retailers. (NRS 377D.100) Existing law authorizes the proceeds of the tax to be used to pay the cost of: (1) one or more programs of early childhood education; (2) one or more programs of adult education; (3) one or more programs to reduce truancy; (4) one or more programs to reduce homelessness; (5) certain matters relating to affordable housing; (6) incentives for the recruitment or retention of licensed teachers for high-vacancy schools; and (7) certain programs of workforce training. (NRS 377D.130) Section 1 of this bill provides instead that the proceeds of the tax must be used to pay for the cost of: (1) one or more programs to reduce homelessness; and (2) establishing, operating or maintaining a public transit system.
Section 2 of this bill prohibits the use of money received from a tax imposed by such an ordinance on or after October 1, 2025, for: (1) any program of early childhood education operated by the county school district or any public school in the county school district; (2) any program of adult education operated by the county school district or any public school in the county school district; (3) any program to reduce truancy; (4) any development or redevelopment of affordable housing or ensuring the availability or affordability of housing, including, without limitation, any infrastructure or services to support the development or redevelopment of affordable housing; (5) any incentive for the recruitment or retention of licensed teachers for high-vacancy schools in the county school district; or (6) any joint labor-management program of workforce training in the hospitality industry.