Sections:

Sections:

Sections:

Sections:

Sections:

Sections:

It is the intent of this chapter to establish procedures and criteria which shall be used in considering an application for open-space use assessment.

(Ord. 1984-11 § 2 (part), 1984).

"Open-space use" means the current employment of land, the preservation of which use would conserve and enhance natural or scenic resources, protect streams and water supplies or preserve sites designated as historic by the Carson City board of supervisors and the division of historic preservation and archeology of the state department of conservation and natural resources.

(Ord. 1984-11 § 2 (part), 1984).

Any owner of real property may apply to the Carson City assessor for open-space use assessment and the payment of taxes on such property as provided in Chapter 361A of the Nevada Revised Statutes.

(Ord. 1984-11 § 2 (part), 1984).

1.

The following real property shall be eligible for open-space use assessment:

a.

Parcels of land:

(1)

At least five (5) acres in area;

(2)

Located within the conservation reserve (CR) district;

(3)

Devoted exclusively to open-space use; and

(4)

Having a greater value for another use than for open-space use.

b.

Any site or structure:

(1)

Designated as historic by the division of historic preservation and archaeology of the state department of conservation and natural resources; and

(2)

Designated as historic by the Carson City board of supervisors based upon the criteria provided in Section 18.07.080.

(Ord. 1984-11 § 2 (part), 1984).

1.

An application for open-space use assessment shall be filed with the Carson City assessor and considered in accordance with the provisions of Chapter 361A of the Nevada Revised Statutes.

2.

The board of supervisors may refer the application to the historic architecture review committee for an evaluation and recommendation based upon the criteria provided in Section 18.07.080.

(Ord. 1984-11 § 2 (part), 1984).

The provisions of this chapter are in addition to and not in substitution for the provisions of Chapter 361A of the Nevada Revised Statutes.

(Ord. 1984-11 § 2 (part), 1984).

For the privilege of selling tangible personal property at retail, a tax is imposed upon all retailers at the rate of two and one-quarter percent (2.25%) of the gross receipts of any retailer from the sales of all tangible personal property sold at retail in Carson City on or after May 1, 1981.

(Ord. 1981-21 § 1 (part), 1981).

An excise tax imposed on the storage, use or other consumption in Carson City of tangible personal property purchased from any retailer on or after May 1, 1981, for storage, use or other consumption in Carson City at rate of two and one-quarter percent (2.25%) of the sales price of the property.

(Ord. 1981-21 § 1 (part), 1981)

Collection, distribution, enforcement and any other procedure necessary to impose the taxes provided in Sections 21.03.010 and 21.03.020 of this chapter shall be in accord with the procedures set forth in detail in Chapter 374 of the Nevada Revised Statutes, which are adopted by this reference and incorporated herein as if set forth in full.

(Ord. 1981-21 § 1 (part), 1981).

All amendments to the Local School Support Tax Law, Chapter 374 of the Nevada Revised Statutes, which are effective on or after the effective date of this chapter, and are not inconsistent with this chapter, shall automatically become a part of this chapter on their respective effective dates.

(Ord. 1981-21 § 1 (part), 1981).

As used in this chapter, unless the context otherwise requires:

1.

"Board" means the Carson City board of supervisors.

2.

"Maintenance" of public roads includes repair and maintenance of public roads.

3.

"Public roads" means paved roads which are maintained by Carson City to which access is not limited.

(Ord. 1986-27 § 1 (part), 1986).

1.

The board hereby enacts this chapter imposing a retail sales and use tax for maintenance of public roads within Carson City.

2.

The ordinance codified in this chapter becomes effective when it is approved by a majority of the registered voters of Carson City who vote upon a question authorizing the imposition of this tax at the general election on Tuesday, November 4, 1986.

3.

Upon approval of the ordinance codified in this chapter by the voters, the tax shall be imposed on the first day of the second calendar month following approval of the ordinance as is required by NRS 377A.020(3). The tax shall begin to be collected on and after January 1, 1987.

(Ord. 1986-27 § 1 (part), 1986).

The board hereby imposes a tax upon retailers at the rate of one-quarter of one percent (0.25%) of the gross receipts of any retailer from the sale of all tangible personal property sold at retail, or stored, used or otherwise consumed in Carson City.

(Ord. 1986-27 § 1 (part), 1986).

* Editor's Note: Ordinance 1986-27 was approved by the voters on November 4, 1986.

Collection, distribution, enforcement and any other procedure necessary to impose the taxes provided above in this chapter shall be in accord with the procedures set forth in detail in Chapter 374 of the Nevada Revised Statutes, which are adopted by this reference and incorporated herein as if set forth in full.

(Ord. 1986-27 § 1 (part), 1986).

All amendments to the local School Support Tax Law, Chapter 374 of the Nevada Revised Statutes, which are effective on or after the effective date of this chapter, and are not inconsistent with this chapter, shall automatically become a part of this chapter on their respective effective dates.

(Ord. 1986-27 § 1 (part), 1986).

Carson City shall contract before the effective date of the ordinance codified in this chapter with the Department of Taxation to have the department perform all functions incident to the administration or operation of the tax in Carson City.

(Ord. 1986-27 § 1 (part), 1986).

1.

The board hereby enacts an ordinance imposing an excise tax of one cent per gallon on motor vehicle fuel (gasoline) sold in Carson City pursuant to NRS 365.192, 365.194 and 365.196.

2.

This ordinance, codified in this chapter, becomes effective when it is approved by a majority of the registered voters of Carson City who vote upon a question authorizing the imposition of this tax at the general election on Tuesday, November 4, l986.

3.

Upon voter approval, the tax shall begin to be collected on and after January 1, 1987.

4.

This tax must be enacted, approved, accounted for paid, allocated and apportioned in accordance with NRS 361.192 and 361.196.

5.

The receipts of the tax, as collected by the State Department of Taxation and apportioned to Carson City, shall be used by Carson City solely to repair or restore existing paved roads, streets and alleys, other than those maintained by the federal government and state of Nevada, by resurfacing, overlaying, resealing, or other customary methods.

6.

All amendments to Chapter 365 of the Nevada Revised Statutes which are effective on or after the effective date of this chapter, which relate to the tax imposed herein, and which are not inconsistent with this chapter, shall automatically become a part of this chapter on their respective effective dates.

(Ord. 1986-28 § 1, 1986).

* Editor's Note: Ordinance 1986-28 was approved by the voters on November 4, 1986.

[Expires by limitation on December 31, 2022, unless at a general election before December 31, 2022, the majority of the registered voters of Carson City vote upon a question on a ballot to continue the imposition of the tax.]

1.

Pursuant to NRS 373.062, there is hereby imposed an excise tax of five cents ($0.05) per gallon on diesel fuel sold in Carson City.

2.

The receipts of the excise tax imposed by subsection 1., as apportioned to Carson City, must be deposited in the Carson City Regional Transportation Fund, or an equivalent successor fund, for the sole purpose of construction, maintenance, or repair of public highways, roads, streets and alleys, other than those maintained by the federal government and State of Nevada.

3.

An amendment to a provision of Chapter 366 of NRS that becomes effective on or after the effective date of this section, relates to the tax imposed by subsection 1. and does not conflict with any provision of Chapter 373 of NRS is deemed to be incorporated by reference to this chapter on the effective date of any such amendment.

(Ord. No. 2020-7, § II, 6-4-2020)

1.

The board hereby declares that the provisions of this chapter are enacted for the following purposes:

a.

To pledge sales tax revenue in an amount at least equal to the amount required in each fiscal year for the payment of interest and principal on the bonds known as the V&T historical bonds and any other bonds that are lawfully issued to refund the V&T historical bonds; and

b.

To pay, in whole or in part, the cost of any project, facility or activity described in the Amended Plan of Expenditure adopted by the board in accordance with subsection 7 of NRS 377B.100 and authorized pursuant to subsection 3 of NRS 377B.160, through the expenditure of any sales tax revenue received in each fiscal year which exceeds the amount required for that fiscal year to meet the requirement set forth in paragraph a. Nothing in this paragraph shall be construed to impair any right or obligation arising from the issuance of the bonds known as the V&T historical bonds, any bonds issued to refund the V&T historical bonds or the security therefor.

2.

The proceeds of the tax imposed pursuant to this chapter must not be used for any purpose other than the purposes set forth in this section.

(Ord. 2005-31 § 3, 2005).

(Ord. No. 2018-16, § II, 12-6-2018)

1.

Pursuant to chapter 377B of NRS, there is hereby imposed a tax of one-eighth of one percent (0.125%) of the gross receipts of any retailer from the sale of all tangible personal property sold at retail, or stored, used or otherwise consumed in Carson City.

2.

A purchaser is entitled to a refund, in accordance with the provisions set forth in NRS 374.635 to 374.720, inclusive, of the amount of the tax required to be paid that is attributable to the tax imposed upon the sale of, and the storage, use, or other consumption in Carson City of, tangible personal property used for the performance of a written contract:

a.

Entered into on or before the effective date of the tax; or

b.

For the construction of an improvement to real property for which a binding bid was submitted before the effective date of the tax if the bid was afterward accepted.

3.

The effective date of the tax shall be the first day of the first month of the next calendar quarter that is at least one hundred twenty (120) days after the date on which a two-thirds (⅔) majority of the board approves on a second reading this ordinance.

4.

The board must, upon the final payment of interest and principal on the bonds known as the V&T historical bonds and any bonds issued to refund the V&T historical bonds, determine whether a necessity exists for the continued imposition of the tax. If the board determines that a necessity:

a.

Does exist for the continued imposition of the tax for one (1) or more purposes set forth in NRS 377B.160, the board must adopt, in the manner prescribed in chapter 377B of NRS, a new plan for the expenditure of the proceeds of the tax for that purpose; or

b.

Does not exist, the board must repeal the ordinance that enacted the tax and take all necessary and proper steps to terminate the collection of the tax.

5.

Nothing in this section shall be deemed to prohibit the board from optionally redeeming the V&T historical bonds and making a final payment prior to any repayment schedule if such redemption and payment is made in accordance with the ordinance authorizing the issuance of the V&T historical bonds.

(Ord. 2005-31 § 4, 2005).

(Ord. No. 2018-16, § III, 12-6-2018)

The Carson City treasurer shall create a fund to be known as the V&T special infrastructure fund into which all the proceeds of the tax received from the State Controller shall be deposited and from which all the proceeds of the tax shall be allocated in the manner provided for by this chapter. The money in the V&T special infrastructure fund shall be kept separate from all other Carson City funds and must not be a part of any other fund.

(Ord. 2005-31 § 5, 2005).

Editor's note— Ord. No. 2018-16, § IV, adopted December 6, 2018, repealed § 21.06.040, which pertained to use of proceeds of tax. See Code Comparative Table for complete derivation.

1.

All fees, taxes, interest and penalties imposed and all amounts of a tax required to be paid to Carson City pursuant to this chapter must be paid to the department in the form of remittances payable to the department.

2.

The city shall permit the state to transfer from the state sales and use tax account to the appropriate account in the state general fund a percentage of all fees, taxes, interest and penalties collected pursuant to this chapter during the preceding month as compensation to the state for the cost of collecting the tax. The percentage to be transferred pursuant to this paragraph must be the same percentage as the percentage of proceeds transferred pursuant to NRS 374.785, but the percentage must be applied to the proceeds collected pursuant to this chapter only.

3.

Before the effective date of the tax imposed pursuant to this chapter, the city shall contract with the department for the performance of all the functions incident to the administration or operation of the tax. Any ordinance amending or repealing this chapter must include a provision in substance that the city shall amend its contract with the department before the effective date of the amendatory ordinance, unless the board determines with the written concurrence of the department that no such amendment of the contract is needed.

(Ord. 2005-31 § 7, 2005).

Money for the acquisition, development, construction, equipping, and improvement of the V&T railroad and related infrastructure located within Carson City may be obtained as authorized by NRS Chapter 377B through issuance of V&T historical bonds and any bonds issued to refund the V&T historical bonds as the board may determine appropriate. The bonds may be general or special obligations of Carson City and may be secured as to principal and interest by a pledge of the proceeds from the tax authorized by this chapter.

(Ord. 2005-31 § 8, 2005).

The board shall not repeal or amend or otherwise directly or indirectly modify the ordinance imposing the tax authorized by this chapter in such a manner as to impair an outstanding bond issued pursuant to this chapter, or other obligations incurred pursuant to this chapter, until all obligations for which revenue from an ordinance have been pledged or otherwise made payable from such revenue pursuant to this chapter have been discharged in full or provision for full payment and redemption has been made.

(Ord. 2005-31 § 9, 2005).

Pursuant to MRS 377B.l 10(2), the provisions of NRS Chapter 374 are hereby incorporated herein insofar as applicable. All amendments to NRS Chapter 374 after the date of enactment of this ordinance, not inconsistent with NRS Chapter 377B, shall automatically become a part of this ordinance and any ordinance amending it.

(Ord. 2005-31 § 11, 2005).

As used in this chapter, unless context otherwise requires:

1.

"Department" means the Nevada Department of Taxation.

2.

"Open space" means real property that is undeveloped or partially developed natural landscape, including, but not limited to, ridges, stream corridors, natural shoreline, scenic areas, watershed areas, viewsheds, agricultural or other land devoted exclusively to or connecting to open space use.

3.

"Park" means real property designed to serve the recreational needs of natural persons.

4.

"Proceeds of the tax" means the proceeds of the tax imposed pursuant to this chapter including interest and other income earned on the proceeds of the tax.

5.

"Recreational facility" means personal property and improvements to real property for athletic and leisure activities and all appurtenant or customary facilities and uses associated therewith.

6.

"Tax" means the tax imposed pursuant to this chapter of the CCMC and authorized by Article 8A of the Carson City Charter.

7.

"Trail" means a path for recreational or leisure activities through or connecting open space, parks or recreational facilities for use by nonmotorized traffic. The term includes a path or additional lane for bicycle.

(Ord. 1997-31 § 2 (part), 3, 1997).

1.

There is hereby imposed a tax of one-quarter of one percent (0.25%) of the gross receipts of any retailer from the sale of all personal property sold at retail, or stored, used or otherwise consumed in Carson City. This tax is imposed under authority of Article 8A of the Carson City Charter and was a tax approved by a majority of voters in the 1996 Carson City general election.

2.

There is hereby exempted from the tax the gross receipts from the sale of tangible personal property used for the performance of a written contract for the construction of an improvement to real property:

a.

That was entered into on or before the effective date of the tax; or

b.

For which a binding bid was submitted before the effective date if the bid was afterward accepted, and pursuant to the terms of the contract or bid, the contract price or bid amount may not be adjusted to reflect the imposition of the tax.

(Ord. 1997-31 § 2 (part), 4, 1997).

The controller shall create a fund to be known as the quality of life special revenue fund into which all the proceeds of the tax shall be deposited and from which all the proceeds of the tax shall be allocated in the manner provided for by this chapter. The money in the quality of life special revenue fund shall be kept separate from all other Carson City funds and must not be a part of any other fund. The controller may divide the quality of life special revenue fund into divisions to aid the administration of the funds in the manner required by this chapter and the charter.

(Ord. 1997-31 § 2 (part), 5, 1997).

1.

Of the proceeds of the tax imposed pursuant to this chapter:

a.

Forty percent (40%) may be used for the acquiring, conserving, developing, constructing, equipping, improving, maintaining and managing real property for open spaces,

b.

Except as otherwise provided in paragraph 3, forty percent (40%) may be used for acquiring, developing, constructing, equipping, improving, maintaining and managing parks, trails and recreation facilities, and

c.

Twenty percent (20%) may be used for the operating, maintaining and managing parks, trails and recreation facilities which were acquired, developed or improved with the proceeds of the tax imposed pursuant to this chapter.

2.

The board may authorize expenditures in an amount that varies from the percentage stated in subparagraphs a, b and c of paragraph 1 by not more than two percent (2%) for each use.

3.

If operation, maintenance and management expenses for parks, trails and recreation facilities do not equal or exceed twenty percent (20%) of the proceeds of the tax, the balance of the proceeds of the tax may be used for acquiring, developing, constructing, equipping, improving, maintaining and managing parks, trails and recreation facilities in addition to the amounts authorized in subparagraph b of paragraph 1 of this section.

4.

At the end of a fiscal year, the proceeds of the tax not expended or otherwise obligated for the purposes set forth in this section must be carried forward and become part of the proceeds of the tax available in the next fiscal year.

5.

The board shall submit for approval of the voters any proposed changes in the approved uses of the proceeds of the tax.

(Ord. 1997-31 § 2 (part), 6, 1997).

1.

All fees, taxes, interest and penalties imposed and all amounts of a tax required to be paid to Carson City pursuant to this chapter must be paid to the department in the form of remittances payable to the department.

2.

The city shall permit the state to transfer from the state sales and use tax account to the appropriate account in the state general fund a percentage of all fees, taxes, interest and penalties collected pursuant to this chapter during the preceding month as compensation to the state for the cost of collecting the tax. The percentage to be transferred pursuant to this paragraph must be the same percentage as the percentage of proceeds transferred pursuant to paragraph (a) of subsection 3 of NRS 374.785, but the percentage must be applied to the proceeds collected pursuant to this chapter only.

3.

Before the effective date of the tax imposed pursuant to this chapter, the city shall contract with the department for the performance of all the functions incident to the administration or operation of the tax. Any ordinance amending this chapter must include a provision in substance that the city shall amend its contract with the department before the effective date of the amendatory ordinance, unless the board determines with the written concurrence of the department that no such amendment of the contract is needed.

(Ord. 1997-31 § 2 (part), 7, 1997).

Money for the acquisition, development, construction, equipping, improvement and management of open spaces, parks, trails and recreational facilities located within Carson City may be obtained as authorized by Article 8 of the Charter through issuance of bonds and other securities as the board may determine appropriate. The bonds may be general or special obligations of Carson City and may be secured as to principal and interest by a pledge of the proceeds from the tax authorized by this charter. Any ordinance authorizing the issuance of such a bond or other security must describe the purpose for which the bond or other security is issued. The board hereby declares its intent that the proceeds of securities issued under authority of this chapter and Article 8A of the Charter not be used for operations and maintenance of any property or facility.

(Ord. 1997-31 § 2 (part), 8, 1997).

The board shall not repeal or amend or otherwise directly or indirectly modify the ordinance imposing the tax authorized by this chapter in such a manner as to impair an outstanding bond issued pursuant to this chapter, or other obligations incurred pursuant to this chapter, until all obligations for which revenue from an ordinance have been pledged or otherwise made payable from such revenue pursuant to this chapter have been discharged in full or provision for full payment and redemption has been made.

(Ord. 1997-31 § 2 (part), 9, 1997).

Any provisions of Chapter 374 of NRS insofar as applicable are hereby incorporated into this chapter as if fully set forth herein. Any amendment of Chapter 374 of NRS after the effective date of the ordinance codified in this chapter, not inconsistent with Article 8A of the Charter, automatically becomes part of this chapter and any ordinance amending it.

(Ord. 1997-31 § 2 (part), 10, 1997).

As used in this chapter, unless the context otherwise requires:

"Board" means the Board of Supervisors of Carson City.

"Department" means the Nevada Department of Taxation.

"Plan" means the plan of expenditure originally adopted by the board on April 17, 2014 pursuant to subsection (7) of NRS 377B.100, as the same may be amended from time to time in accordance with law.

"Tax" means the tax imposed pursuant to this chapter.

(Ord. No. 2014-7, § II, 5-1-2014)

1.

There is hereby imposed a tax of one-eighth of one percent (0.125%) of the gross receipts of any retailer from the sale of all tangible personal property sold at retail, or stored, used or otherwise consumed in Carson City. This tax is imposed pursuant to the authority granted by chapter 377B of NRS.

2.

A purchaser is entitled to a refund, in accordance with the provisions of NRS 374.635 to 373.720, inclusive, of the amount of the tax required to be paid that is attributable to the tax imposed upon the sale of, and the storage, use, or other consumption in Carson City of, tangible personal property used for the performance of a written contract:

A.

Entered into on or before the effective date of the tax; or

B.

For the construction of an improvement to real property for which a binding bid was submitted before the effective date of the tax if the bid was afterward accepted, if, under the terms of the contract or bid, the contract price or bid amount cannot be adjusted to reflect the imposition of the tax.

3.

The effective date of the tax shall be the first day of the first month of the next calendar quarter that is at least one hundred twenty (120) days after the date on which a two-thirds (⅔) majority of the board approves, on second reading, the ordinance imposing the tax.

4.

Subject to the provisions of Section 21.08.080 of this chapter, on or before the date on which a plan expires, the board shall determine whether a necessity exists for the continued imposition of the tax. If the board determines that such a necessity does not exist, the board shall repeal the ordinance that enacted the tax. If the board determines that the tax must be continued for a purpose set forth in NRS 377B.160, the board shall adopt, in the manner prescribed in chapter 377B of NRS, a new plan for the expenditure of the proceeds of the tax for such a purpose.

(Ord. No. 2014-7, § II, 5-1-2014)

The proceeds of the tax must be expended for the purposes set forth in the plan, which purposes include, without limitation, the payment of principal and interest on notes, bonds, or other securities issued to provide money for the cost of the projects, facilities and activities described in the plan and otherwise permitted by subsections (a) through (f) of NRS 377B.160(3).

(Ord. No. 2014-7, § II, 5-1-2014)

1.

All fees, taxes, interest, and penalties imposed and all amounts of tax required to be paid to Carson City pursuant to this chapter must be paid to the department in the form of remittances payable to the department.

2.

Carson City shall permit the State of Nevada to transfer from the state sales and use tax account to the appropriate account in the state general fund such percentage of all fees, taxes, interest, and penalties collected pursuant to this chapter during the preceding month as is described in NRS 377B.130(3)(a), as amended, as compensation to the State of Nevada for the cost of collecting the tax.

3.

Before the effective date of the tax, Carson City shall contract with the department for the performance of all of the functions incident to the administration or operation of the tax. Any ordinance amending or repealing this chapter must include a provision in substance that Carson City shall amend its contract with the department before the effective date of the amendatory taxing ordinance, unless the board determines with the written concurrence of the department that no such amendment of the contract is necessary or desirable.

(Ord. No. 2014-7, § II, 5-1-2014)

The provisions of chapter 374 of NRS are hereby incorporated into this chapter insofar as applicable. All amendments to chapter 374 of NRS after the date of the enactment of the ordinance imposing the tax, not inconsistent with chapter 377B of NRS, shall automatically become a part of the ordinance imposing the tax and any ordinance amending it.

(Ord. No. 2014-7, § II, 5-1-2014)

The Carson City Treasurer shall create a fund to be known as the "Infrastructure Fund" into which all the proceeds of the tax received from the state controller shall be deposited. The infrastructure fund must be accounted for as a separate fund and not as a part of any other fund of Carson City. The money for each project included in the plan must be accounted for separately in the infrastructure fund.

(Ord. No. 2014-7, § II, 5-1-2014)

Money for the acquisition, development, construction, equipping, and improvement of the projects described in the plan may be obtained as authorized by chapter 377B of NRS through the issuance of bonds, notes, and other securities as the board may deem appropriate. The bonds, notes or other securities may be general or special obligations of Carson City. Such bonds, notes or other securities may be payable from the receipts of the tax or the revenue generated by one or more of the projects described in the plan or may be secured as to principal and interest by a pledge of and lien on the receipts of the tax or the revenue generated by one or more of the projects described in the plan. Any ordinance authorizing the issuance of such a bond, note, or other security must describe the purpose for which the bond, note or other security is issued.

(Ord. No. 2014-7, § II, 5-1-2014)

The board shall not repeal or amend or otherwise directly or indirectly modify the ordinance imposing the tax in such a manner as to impair any outstanding bonds or other obligations issued pursuant to this chapter, or other obligations incurred pursuant to this chapter, until all obligations for which revenue from an ordinance have been pledged or otherwise made payable from such revenue pursuant to this chapter have been discharged in full or provision for full payment and redemption has been made.

(Ord. No. 2014-7, § II, 5-1-2014)