377.030 - County ordinance imposing tax: Enactment; date of imposition of tax. - Nevada Statutes

377.030  County ordinance imposing tax: Enactment; date of imposition of tax.

      1.  The board of county commissioners shall enact an ordinance imposing a city-county relief tax.

      2.  The ordinance enacted pursuant to this section must provide that the city-county relief tax be imposed on the first day of the first calendar quarter that begins at least 120 days after the effective date of the ordinance.

      (Added to NRS by 1969, 1135; A 1971, 130; 1981, 294; 2003, 2382; 2005, 1778)