LOCAL OPTION SALES AND USE TAXES THAT MAY BE IMPOSED IN NEVADA COUNTIES BY AUTHORITY GRANTED IN NRS OR SPECIAL ACTS. Voter Approval Required?

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1 () Imposing NRS 374A.010 Extraordinary maintenance, repair, or improvement of school facilities of grant application by the county school district's board of trustees from the Fund to Assist School Districts in Financing Capital Improvements by State Board of Examiners NO 0.125% Any county that is not imposing the maximum rate allowed pursuant to NRS 377B.100 White Pine (0.125%) Establishment of a public transit system; construction, maintenance, and repair of public roads; improvement of air quality; or any combination of these purposes commissioners YES 0.50% All counties Carson City (0.25%); Clark (0.50%); Nye (0.50%); Washoe (0.375%); White Pine (0.25%) Pershing, Storey Promotion of tourism 400,000 (All counties except for Clark) Storey (0.25%) Carson City, Churchill, Nye, Pershing, Washoe, White Pine Prepared by the Fiscal Analysis Division Page 1 of 5 February 10, :30 PM

2 () Imposing Acquisition, development, construction, equipment, operation, maintenance, improvement, and management of libraries, parks, recreational programs and facilities; facilities and services for senior citizens; preservation and protection of agriculture; or for any combination of these purposes 100,000 (All counties except for Clark and Washoe) NONE Carson City, Churchill, Nye, Pershing, Storey, White Pine Support of the operation and maintenance of a county swimming pool and recreational facility 15,000 (Esmeralda, Eureka, Lander, Lincoln, Mineral, Pershing, Storey, White Pine) NONE (1) Lander, Lincoln, Mineral, Pershing, Storey, White Pine Infrastructure/ Wastewater projects majority NO 0.25% population is 400,000 or more (Clark) Clark (0.25%) -- Southern Nevada Water Authority Infrastructure majority NO 0.125% population is 100,000 or more, but less than 400,000 (Washoe) Washoe (0.125%) Prepared by the Fiscal Analysis Division Page 2 of 5 February 10, :30 PM L-2

3 () Imposing Infrastructure majority NO 0.25% 100,000 (All counties except for Clark and Washoe) Carson City (0.125%); Lander (0.25%); Lincoln (0.25%); Lyon (0.25%); Pershing (0.25%); Storey (0.25%); White Pine (0.25%) Humboldt, Mineral, Nye NRS Chapter 16, Chapter 491, Nevada 1991 Chapter 14, Chapter 249, Nevada 2005 Chapter 37, Nevada 1999 Chapter 545, Nevada 2005 Flood control district Carson City Open Space Tax -- Open spaces, parks, trails, and recreation facilities Local Government Tax Act of County operating rate Elko County Hospital Tax Act -- construction of county hospital Clark County Sales and Use Tax Act of County police support Douglas County Sales and Use Tax Act of Libraries, airports, senior facilities, parks and recreational programs and facilities Nye County Sales and Use Tax Act of 2007 (effective through September 30, 2027) population is 400,000 or more (Clark) Clark (0.25%) commissioners YES (2) 0.25% Carson City Carson City (0.25%) commissioners NO 0.25% Churchill, Washoe (3) Washoe (0.25%) commissioners YES 1.00% Elko NONE Elko (4) commissioners YES (5) 0.50% (6) Clark Clark (0.25%) commissioners YES (7) 0.25% Douglas Douglas (0.25%) commissioners YES (8) 0.50% Nye NONE Nye (9) Prepared by the Fiscal Analysis Division Page 3 of 5 February 10, :30 PM L-3

4 Chapter 566, Nevada 1993 Chapter 506, Nevada Commission for the Reconstruction of the V&T Railway Act of Defray costs for projects undertaken by Commission Railroad Grade Separation Projects Act -- Reno ReTRAC train trench project commissioners YES 0.50% () Carson City, Douglas, Lyon, Storey, Washoe Storey (0.25%) majority NO 0.125% Washoe Washoe (0.125%) Imposing Carson City, Douglas, Lyon, Storey, Washoe Prepared by the Fiscal Analysis Division Page 4 of 5 February 10, :30 PM L-4

5 NOTES: (1) s in White Pine County approved County Question No. 10 at the November 2002 General Election, authorizing the White Pine County Commission to enact an ordinance imposing this sales and use tax rate for the operation and maintenance of a swimming pool. The tax was collected in White Pine County between October 1, 2003, and October 1, 2006, at which point its collection was suspended. Assembly Bill 329 of the 2009 Session, which expanded the allowable uses of this tax to include the operation and maintenance of a recreational facility, clarified that no additional voter approval is required for White Pine County to collect this tax for the operation and maintenance of a recreational facility. (2) Assembly Bill 237 of the 1997 Session, which authorized the Carson City Board of Supervisors to enact an ordinance imposing a sales and use tax rate of no more than one-quarter of one percent for open space, parks, trails, and recreational facilities, was preceded by an advisory question approved by voters at the November 1996 General Election regarding the imposition of this additional rate. Although no further voter approval was required to enact the rate, the act specifies that voter approval is required for the Board of Supervisors to enact an ordinance changing the specified purpose of the tax. (3) Sections 27 through 38, inclusive, of Assembly Bill 104 of the 1991 Session, which is known as the Local Government Tax Act of 1991, originally allowed the board of county commissioners in Churchill, Elko, and Washoe Counties, and the Board of Supervisors of Carson City, to enact an ordinance imposing a sales and use tax rate of not more than one-quarter of one percent in each respective county. Section 34 of the Act, as amended by Senate Bill 506 of the 1993 Session, prohibits the imposition of this additional rate in Carson City and Elko, Humboldt, and Lander Counties after June 30, 1996, but allowed the rate to continue to be imposed in Churchill and Washoe Counties after that date. (4) Assembly Bill 301 of the 1997 Session, which is known as the Elko County Hospital Tax Act, authorized the Board of County Commissioners in Elko County to impose a sales and use tax rate of not more than 1 percent within the county, with voter approval. An ordinance imposing a rate pursuant to this act has never been approved by the Board of County Commissioners due to the failure of voters to approve a question authorizing its imposition at a special election held on May 6, (5) Assembly Bill 418 of the 2005 Session, which authorized the Board of County Commissioners in Clark County to impose a sales and use tax to employ and equip additional police officers for the Boulder City Police Department, Henderson Police Department, Las Vegas Metropolitan Police Department, Mesquite Police Department, and North Las Vegas Police Department, was preceded by an advisory question approved by Clark County voters at the November 2004 General Election regarding the imposition of this additional rate. Although no further voter approval was required to enact the rate, the act specifies that voter approval is required for the Board of County Commissioners to enact an ordinance changing the specified use of the tax. (6) Section 10 of the Clark County Sales and Use Tax Act authorizes the imposition of an additional rate of one-quarter of one percent with legislative approval, such that the maximum rate allowed pursuant to this Act is one-half of one percent. The Legislature has not given approval for the additional one-quarter of one percent rate; thus, the maximum rate that may currently be imposed in Clark County pursuant to this act is one-quarter of one percent. (7) Assembly Bill 174 of the 1999 Session, which authorized the Douglas County Board of County Commissioners to enact an ordinance imposing a sales and use tax rate of no more than one-quarter of one percent for libraries, airports, facilities and services for senior citizens, and parks and recreational programs and facilities, was preceded by an advisory question approved by voters at the September 1998 Primary Election regarding the imposition of this additional rate. Although no further voter approval was required to enact the rate, the act specifies that voter approval is required for the Board of County Commissioners to enact an ordinance changing the specified use of the tax. (8) Assembly Bill 461 of the 2007 Session, which authorized the Board of County Commissioners in Nye County to impose a sales and use tax of up to one-half of one percent for improvement of public safety in Nye County, was preceded by an advisory question approved by Nye County voters at the November 2006 General Election regarding the imposition of this additional rate. Although no further voter approval was required to enact the rate, the act specifies that voter approval is required for the Board of County Commissioners to enact an ordinance changing the specified use of the tax. (9) Currently, this additional rate is not being imposed in Nye County, as the Board of County Commissioners has not adopted an ordinance imposing this rate. Prepared by the Fiscal Analysis Division Page 5 of 5 L-5 February 10, :30 PM