482.181 - Governmental services taxes: Certification of amount collected each month; distribution. [Effective through June 30, 2013.]
482.181 Governmental services taxes: Certification of amount collected each month; distribution. [Effective July 1, 2013.]
1. Except as otherwise provided in subsection 5, after deducting the amount withheld by the Department and the amount credited to the Department pursuant to subsection 6 of NRS 482.180, and the amount transferred to the State Highway Fund pursuant to NRS 482.182, the Department shall certify monthly to the State Board of Examiners the amount of the basic and supplemental governmental services taxes collected for each county by the Department and its agents during the preceding month, and that money must be distributed monthly as provided in this section.
2. Any supplemental governmental services tax collected for a county must be distributed only to the county, to be used as provided in NRS 371.043, 371.045 and 371.047.
3. The distribution of the basic governmental services tax received or collected for each county must be made to the county school district within each county before any distribution is made to a local government, special district or enterprise district. For the purpose of calculating the amount of the basic governmental services tax to be distributed to the county school district, the taxes levied by each local government, special district and enterprise district are the product of its certified valuation, determined pursuant to subsection 2 of NRS 361.405, and its tax rate, established pursuant to NRS 361.455 for the fiscal year beginning on July 1, 1980, except that the tax rate for school districts, including the rate attributable to a district’s debt service, is the rate established pursuant to NRS 361.455 for the fiscal year beginning on July 1, 1978, but if the rate attributable to a district’s debt service in any fiscal year is greater than its rate for the fiscal year beginning on July 1, 1978, the higher rate must be used to determine the amount attributable to debt service.
4. After making the distributions set forth in subsection 3, the remaining money received or collected for each county must be deposited in the Local Government Tax Distribution Account created by NRS 360.660 for distribution to local governments, special districts and enterprise districts within each county pursuant to the provisions of NRS 360.680 and 360.690.
5. An amount equal to any basic governmental services tax distributed to a redevelopment agency in the Fiscal Year 1987-1988 must continue to be distributed to that agency as long as it exists but must not be increased.
6. The Department shall make distributions of the basic governmental services tax directly to county school districts.
7. As used in this section:
(a) “Enterprise district” has the meaning ascribed to it in NRS 360.620.
(b) “Local government” has the meaning ascribed to it in NRS 360.640.
(c) “Received or collected for each county” means:
(1) For the basic governmental services tax collected on vehicles subject to the provisions of chapter 706 of NRS, the amount determined for each county based on the following percentages:
Carson City.................. 1.07 percent Lincoln................... 3.12 percent
Churchill........................ 5.21 percent Lyon....................... 2.90 percent
Clark............................ 22.54 percent Mineral................... 2.40 percent
Douglas......................... 2.52 percent Nye......................... 4.09 percent
Elko............................. 13.31 percent Pershing.................. 7.00 percent
Esmeralda..................... 2.52 percent Storey..................... 0.19 percent
Eureka........................... 3.10 percent Washoe................ 12.24 percent
Humboldt..................... 8.25 percent White Pine............. 5.66 percent
Lander........................... 3.88 percent
(2) For all other basic and supplemental governmental services tax received or collected by the Department, the amount attributable to each county based on the county of registration of the vehicle for which the tax was paid.
(d) “Special district” has the meaning ascribed to it in NRS 360.650.
(Added to NRS by 1985, 731; A 1987, 1693, 1724; 1989, 1882; 1991, 43; 1995, 180, 2183, 2747; 1997, 604, 1587, 1589, 2565, 2566, 2567, 3301, 3299; 1999, 664, 1216; 2001, 307, 1001; 2001 Special Session, 145, 160; 2003, 18, 1313; 2009, 2080, 2194, 2196, effective July 1, 2013)