Douglas County District Attorney
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Title 1 General Provisions
Title 2 Administration and Personnel
Title 3 Revenue and Finance
3.02 Local Government Investments
3.03 Central Cashiering
3.04 County-City Relief Tax
3.06 Douglas County Sales and Use Tax Ordinance of 1999
3.08 Motor Vehicle Fuel Tax
3.10 Additional Motor Vehicle Fuel Tax
3.12 Occupancy Tax
3.14 Transient Lodging Rental Tax
3.16 Aviation Fuel Tax
3.20 Open Space Assessments
3.24 Residential Construction Tax (School)
3.25 Residential Construction Tax (Transportation)
3.26 Residential Construction Tax (Parks)
3.28 Funds to Assist Victims of Domestic Violence
3.32 Fund for Medical Assistance to Indigent Persons
3.34 Funds to Support Programs of Dispute Resolution
3.36 Funds for the Prevention or Treatment of Alcohol or Drug Abuse and for Genetic Marker Testing
3.40 Funds for the Provisions of Justices’ Court Facilities
3.42 Filing Fees on Civil Actions for Pro Bono Programs and Legal Services for Abused Children and Victims
3.44 Account for the Acquisition and Improvement of Technology in the Office of the County Assessor
3.46 Allocation of fine money for violation section 9.453.336 (Marijuana possession)
3.48 Filing Fees on Civil Actions in District Court for Court Security
3.50 Surcharge for Enhancement or Improvement of Telephone System used for Reporting Emergency
3.60 Utility Operator License Fee
3.70 Transient Lodging License Tax
Title 5 Business Licenses and Regulations
Title 6 Animals
Title 8 Health and Safety
Title 9 Criminal Code
Title 10 Vehicles and Traffic
Title 12 Streets and Other Public Places
Title 13 Parks
Title 14 Airports
Title 18 Town Annexation and Service Districts
Title 19 Initiative Ordinances
Title 20 Consolidated Development Code
Effective Date
Table of Ordinances
Index



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County Codes
Title 3 Revenue and Finance
3.03 Central Cashiering
3.03.010 Short title
3.03.020 Authority
3.03.030 Declaration of purpose
3.03.040 General policies
3.03.050 Establishment of accounts
3.03.052 Payment Cards
3.03.060 Annual review
3.03.070 Investments: composition and responsibilities of investment committee
3.03.080 Monies held in trust

3.03.010 Short title
This chapter shall be known as the "Central Cashiering Ordinance." (Ord. 504, 1989)
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3.03.020 Authority
This chapter is enacted pursuant to NRS 244.207. (Ord. 504 1989)
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3.03.030 Declaration of purpose
The board of county commissioners declares that the purposes of this ordinance are: 
    A.  Maximize the revenue accruing to the county through the investment of county funds and trust monies to the extent allowed by law, ordinance, and contract.    
    B.  Minimize the clerical efforts required to handle, process, and account for all monies received. 
    C.  Maximize the accountability for monies received. 
    D.  To give county departments the advantage of new technologies that will improve their efficiency and will increase consumer convenience and choice by providing consumers with an alternative method of payment by accepting payment by credit card or other payment devises. (Ord. 913, 2001; Ord. 504, 1989)
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3.03.040 General policies
    A.  All monies received by the offices of the county must be deposited into the banking system on or before the next regular working day following the day of receipt. The only exceptions allowed are: 
        1. 
The district court clerk and justice of the peace trust accounts, fees and levies collected each month, must be transferred by check to the county treasurer by the 15th day of each month, 
        2. 
When the total monies received by a department in a day is less than $100, or 
        3. 
If it is money held in trust as permitted pursuant to subsection 3.03.080.
    B. 
All monies received in a day must be deposited in the form in which they were received. Monies received must not be used to pay bills, cash personal checks, or be used in any other type of transaction. An exception to this rule is that the treasurer's office may, by policy, cash personal checks.
    C. 
Each department shall prepare and maintain a fully documented procedures manual concerning all aspects of its cash handling policies and procedures. The manual should be maintained in an up-to-date manner and be readily available to all personnel. All county personnel who may be involved in the handling of monies shall sign a statement that they have read and understand this ordinance, and, where applicable, that they have read and understand the procedures manual of the department in which the person is employed. This procedures manual shall be reviewed for proper accounting process by the county auditor and the county treasurer. 
    D. 
Persons making payment shall be advised to make checks payable to the office and not to the person currently holding the office. 
    E. 
No department shall open or maintain any private checking or savings bank account except as provided in paragraph I of this section. 
    F. 
Every bank account maintained by a department or office of the county must be formally reconciled each month, no later than the 15th day following the end of that month. The reconciliation shall be: 
        1. 
In a form approved by the county treasurer or his designee; 
        2. 
Dated and signed by the preparer; 
        3. 
Reviewed and approved by the department head; and 
        4. 
Retained and made available for the inspection for a period of three years.
    G. 
The treasurer bank accounts of the county shall be formally reconciled and balanced each month, no later than the 25th day following the end of that month. The reconciliation shall follow the steps enumerated in paragraph F of this section. 
    H. 
Upon his termination, resignation, or expiration of a term of office, an elected official or head of a department shall count and reconcile all cash on hand and in checking or other accounts of his office or department, and shall prepare a written report on the accounts. The report must be signed by the person who is leaving the office or position and be verified by the county auditor and filed with the county treasurer.
    Any person upon assuming the office or position shall count and reconcile all cash and checking accounts and other accounts in that office and submit a written report on the accounts to the county treasurer within 30 days after the newly elected official or newly appointed head of a department accepts the office or position. 
    I. 
Exceptions to this section shall only be permitted on the written approval of the county treasurer or his designees and the approval of the county commissioners. (Ord. 504, 1989)
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3.03.050 Establishment of accounts

New accounts shall be established only after the following actions have been taken:
    A. Transmittal of a letter from the requesting department to the county treasurer explaining the need for the new account, with additional copy being transmitted to the county auditor.
    B. Receipt by the county treasurer of responses from the county auditor.
    C. Receipt by the board of county commissioners of specific recommendations, from the county treasurer, after his evaluation of the initial request, and of the responses from the county auditor including his consideration of the purposes established for the handling of monies by paragraph D of this section.
    D. Formal adoption by the board of county commissioners of a resolution drafted by the county treasurer in accordance with provisions of NRS 354.609. The resolution shall specify, among other things:
        1. The purpose of the account;
        2. The source of money to be used to establish and maintain the account;
        3. The method of controlling expenditure from the account; and
        4. The maximum dollar amount of any single expenditure. (Ord. 504, 1989)

 

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3.03.052 Payment Cards
    A. For the purposes of this section: 
        1. 
Cardholder means a person making a payment by credit card or payment device. 
        2. 
Credit card has the same meaning as provided in NRS 354.770 and in subsection (k) of section 1602 of Title 15 of the United States code (section 103(k) of the federal Truth in Lending Act, and regulations promulgated thereunder).
        3. 
Treasurer means the elected clerk-treasurer. 
        4. 
In person means from one natural person to another who, as an employee or other representative of a department, accepts payment and processes the payment according the procedures of the department. 
        5. 
Payment device shall have the same meaning as the definition of accepted card or other means of access set forth in paragraph (1) of section 1693(a) of Title 15 of the United States Code (section 903(1) of the Federal Electronic Fund Transfer Act), and for purposes of this section shall also include a card that enables a person to pay for transactions through the use of value stored on the card itself. 
        6. 
Person means a natural person or an organization, including a corporation, partnership, limited liability company, proprietorship, association, cooperative, estate, trust, or government unit.
    B.
The treasurer, or his designee, may: 
        1. 
Negotiate any contracts necessary to implement or facilitate the acceptance of credit cards or payment devices by Douglas County. The authority granted to the treasurer pursuant to this section shall include the discretion to negotiate and agree to specific terms, including, but not limited to, the terms regarding any payment of fees to third parties for the acceptance of credit cards or payment devices, types of payments, any limitations on amounts and limits of liabilities that would be eligible for payment by credit card or payment device, and operational requirements. 
        2. 
Negotiate master contracts, using combined account analysis or other such methods of pooling that allow the most cost-effective acceptance of payment by credit card or payment device. Additionally, the treasurer applying the terms of these contracts shall use his best efforts to minimize the financial impact of credit card or other payment device acceptance for the county and its departments, for taxpayers, and for the general public using county services.
    C.
In determining cost effectiveness, the treasurer shall consider all factors relating to costs and savings associated with accepting credit cards and payment devices. Individual departments may be included in the overall acceptance of payment by credit card or other payment device notwithstanding their individual cost effectiveness, if, upon the treasurer’s analysis, the additional level of customer service offered by these payment methods outweighs cost consideration. 
        1. 
Costs, for the purpose of this section include, but are not limited to, the following: 
            a. 
Amounts paid to a third party for accepting the credit card or payment device. 
            b. 
Equipment costs, including telephone and maintenance expenses. 
            c. 
Labor costs of the department related to processing payments made by a credit card or payment device.
        2. 
Savings, for the purpose of this section include, but are not limited to the following: 
            a. 
The use of the float by the treasurer’s office under combined analysis. 
            b. 
Reduction in bank fees that would be charged for payments made by cash and checks. 
            c. 
The costs of handling cash, labor savings, theft or pilferage, reduced storage, and security and transit of handling and holding cash. 
            d. 
The costs of handling checks. 
            e. 
Dishonored check costs. 
            f. 
Decreased facility needs. 
            g. 
Increased collection of mandated payments. 
            h. 
Increased sales of discretionary goods and services. 
            i. 
Reduced paperwork. 
            j. 
Fewer in-person transactions, especially with the use of voice response units and Internet-based transactions.
    D.
Any department that would like to accept payment by credit card or payment device pursuant to a master contract entered into by the treasurer must send a letter to the treasurer requesting implementation and the desired starting date. 
    E. 
A department may request to be removed from payment card processing by the treasurer, if the department determines that its acceptance of payments by credit card or payment device would have any of the following results: 
        1. 
It would not be cost-effective. 
        2. 
It would result in a net additional unfunded cost to the department. 
        3. 
It would result in a shortfall of revenues to the department or to the county.
    F.
No officer, official or employee of Douglas County, or other individual, who in the course of his or her employment or duty has or had access to credit card or payment device information provided under this section shall disclose or make known in any manner, information provided under this section or use the information for any unauthorized purpose. Any violation of this section is a misdemeanor. (Ord. 913, 2000)
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3.03.060 Annual review
    A.  The county treasurer shall maintain formal records of all county bank accounts and payment card agreements, including but not limited to reasons for establishment, authorized signatures, and statistics covering the activity in the bank account or payment card agreement. 
    B.  At least once a year, the county comptroller shall formally review the cash handling procedures in each office handling money. The review shall determine whether the provisions of NRS 354.609 and the policies and procedures of this chapter are being followed and whether bank accounts should be added or closed. The county comptroller shall recommend procedural changes as needed, and shall provide the county manager and county treasurer with a written report of each review. 
    C.  The review shall include an analysis of the accounting procedures manuals of the offices for appropriate accounting procedures to assure that the office is complying with these procedures. (Ord. 913, 2000 Ord. 692, 1994; Ord. 504, 1989)
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3.03.070 Investments: composition and responsibilities of investment committee
    A.  The county treasurer may form an investment committee to assist in evaluating and accounting for the various investment options available to the county. If formed, the membership of the committee shall be reported to the county commission. 
    B.  The committee shall: 
        1.  Establish the types of investments considered proper for the county, within the framework of the statutes of the State of Nevada regarding investment media acceptable for counties, and recognizing the conflicting desires for maximum safety and maximum yield. 
        2.  Determine the specific banks, investment houses, brokerage firms and other financial institutions which should be used in pursuing the county's investment program. 
        3.  Determine the levels of compensating balances which the county should maintain to reimburse the depositories for services rendered, if any. 
        4.  Determine the reporting requirements desired to evaluate past performance and to highlight possible additional opportunities to increase investment income.
    C.  Nothing in this ordinance shall limit the right of a local government, as defined in NRS 354.474 (but not including the county), whose monies are held in trust by the county to direct the receipt, disbursement, and investment of its money independently of the system provided for in this ordinance where such independent direction is otherwise authorized by law. (Ord. 504, 1989)
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3.03.080 Monies held in trust
    A.  All monies received by elected and appointed county officers to be held in trust shall be deposited with the county treasurer. This shall include all bid deposits, cash improvement guarantees, and other similar trust funds. 
    B.  With the exception of court ordered funds, exceptions to this section shall only be permitted on written approval of the county treasurer or his designee. (Ord. 504, 1989)
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