Allocation and deposit of proceeds of basic city-county relief tax.
Nev. Rev. Stat. § 377.055
in effectThe Department shall monthly determine for each county an amount of money equal to the sum of:
1. Any fees and any taxes, interest and penalties which derive from the basic city-county relief tax collected in that county pursuant to this chapter during the preceding month, less the corresponding amount transferred to the State General Fund pursuant to subsection 3 of NRS 377.050 ; and
2. That proportion of the total amount of taxes which derive from that portion of the tax levied at the rate of one-half of 1 percent collected pursuant to this chapter during the preceding month from out-of-state businesses not maintaining a fixed place of business within this State, less the corresponding amount transferred to the State General Fund pursuant to subsection 3 of NRS 377.050 , which the population of that county, as certified by the Governor pursuant to NRS 360.285 , bears to the total population of all counties, as certified by the Governor pursuant to NRS 360.285 , which have in effect a city-county relief tax ordinance,
Ê and, except as otherwise required to carry out NRS 360.850 and 360.855 , deposit the money in the Local Government Tax Distribution Account created by NRS 360.660 for credit to the respective subaccounts of each county.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-377.htmlFetched: 10/4/2026