704.6642 - Facility for treatment of water acquired and constructed by county: Billing and collection of tax imposed on customers of public utility.
704.6642 Facility for treatment of water acquired and constructed by county: Billing and collection of tax imposed on customers of public utility.
1. A county shall not require a public utility whose customers pay a tax imposed pursuant to NRS 244.3661 to bill and collect the tax except pursuant to an agreement entered into pursuant to subsection 2. At the request of a county, a public utility shall provide such information as is reasonably necessary for the county to bill for and collect any tax imposed upon the customers of the public utility pursuant to NRS 244.3661.
2. A public utility whose customers pay a tax imposed pursuant to NRS 244.3661 may enter into an agreement with the county with respect to billing for and collecting the tax. The agreement may provide for collection remedies which may include the collection remedies available to the public utility.
(Added to NRS by 1991, 1942)