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
3.25 Residential Construction Tax (Transportation)
3.25.010 Short title
3.25.020 Declaration of legislative authority and policy
3.25.030 Definitions
3.25.040 Amount of tax
3.25.050 Procedure for collecting tax
3.25.055 Exemption from tax
3.25.070 Use of revenue

3.25.010 Short title
This chapter of the code is known as the "Douglas County construction tax ordinance for the improvement of transportation." (Ord. 1063, 2004; Ord. 769, 1997)
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3.25.020 Declaration of legislative authority and policy
    A.  This chapter of the code is enacted pursuant to paragraph (a) of subsection (1) in section 278.710 of the NRS. 
    B.  A majority of the registered voters of the county voted to approve the imposition and collection of this tax on residential development at the general election conducted in 1996. 
    C.  The imposition of this tax on new construction is necessary for the purpose of constructing and maintaining sidewalks, streets, highways and other public rights of way used primarily for vehicular traffic, to pay the costs of principal and interest on notes, bonds and other obligations incurred to fund the projects just described or to pay the costs of both the projects and the obligations issued to pay for these projects. (Ord. 1063, 2004; Ord. 1058, 2003; Ord. 769, 1997)
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3.25.030 Definitions
As used in this chapter:     
    A.  "Apartment house" means a building arranged in several suites of connecting rooms, each suite designed for independent housekeeping, but which certain typical mechanical conveniences such as air conditioning, heat, light, elevator facilities or other utilities are shared in common by all families occupying the building. 
    B.  "Lot for a mobile home" means any area or tract of land designated, designed or used for the occupancy of a mobile home or manufactured house. A "mobile home" is a vehicle without motive power designed or equipped for living purposes and to carry property or passengers wholly on its own structure and to be drawn by a motor vehicle. A "manufactured house" is any structure, transportable in one or more sections, which is built on a permanent chassis and is designed for residential use with or without a permanent foundation when attached to the required utilities. 
    C.  "Residential dwelling unit" means a building or a portion of a building planned, or a manufactured home, designed or used as a residence for one family only, living independently of other families or persons, and having its own bathroom and housekeeping facilities included in the unit. Without limiting the general nature of this definition, residential dwelling unit includes condominiums and townhouses. 
    D.  "Tax" means the amount of money collected pursuant to this chapter of the code from any applicant for a building permit. (Ord. 1058, 2003; Ord. 790, §5, 1997; Ord. 769, 1997; Ord. 531, 1991)
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3.25.040 Amount of tax
The construction tax rate on each residential dwelling unit, commercial, industrial or other new development is equal to: 
    A.  $500 for each unit or suite of rooms in an apartment house. 
    B.  $500 for each lot for a mobile home. 
    C.  $500 for each residential dwelling unit. 
    D.  $.50 per square foot on commercial, industrial or other new development. (Ord. 1063, 2004; Ord. 769, 1997)
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3.25.050 Procedure for collecting tax
    A.  The tax on apartment houses, residential dwelling units, commercial, industrial an other new development must be collected with the issuance of each building permit issued for the construction of any new residential dwelling unit or new unit in an apartment house, commercial, industrial and other new development. For commercial or industrial buildings that require additional permits for tenant construction, the tax is due on the initial building permit issued for the construction of the building or structure shell and not for the permits for the tenant improvements. 
    B.  The tax on mobile home lots must be collected on approval and prior to recording the final map of the development of any new mobile home lot or issuance of a certificate of occupancy for any new mobile home lot. 
    C.  This tax may be imposed once per new residential dwelling unit, unit in an apartment house, lot for a mobile home, or commercial, industrial or other new development. 
    D.  The tax must be paid to the Douglas County community development department and the department is required to maintain a record of the tax collected. 
    E.  The county treasurer and comptroller may place all the taxes collected pursuant to this chapter of the code in either a special fund or an existing county road construction and maintenance fund. No matter which type of account is used for the deposit of these tax proceeds, the county treasurer and comptroller must be able to account for and establish through generally accepted accounting principles that all the taxes collected pursuant to this chapter have been used solely for the purposes contained in section 3.25.070 of the code. 
    F.  The county may enter into an interlocal agreement with the regional transportation commission of the county with regard to the expenditure of the proceeds of this tax as provided in subsection 7 of section 278.710 of the NRS. (Ord. 1063, 2004; Ord. 769, 1997)
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3.25.055 Exemption from tax
    A.  A residential dwelling unit, apartment house, mobile home, commercial, industrial or other new development, which replaces an existing residential dwelling unit, apartment house, mobile home, commercial, or industrial development is exempt from this tax on issuance of a permit for the unit's reconstruction. 
    B.  The board delegates to the director of the department of community development the responsibility to determine whether a residential dwelling unit, apartment house, or mobile home is a replacement unit and if the reconstruction of the unit is exempt from the tax. If the owner of a residential dwelling unit is aggrieved by the determination made by the director, the owner may appeal that determination to the board using the appeal process in section 20.28.020 post decision appeals. 
    C.  The following structures for agricultural uses in the A-19 and FR 19/40 districts are exempt, structures requiring design review or a special use permit must pay the tax: 
        1.  Structures permitted by right under 20.654.020(.010) Agricultural and related commercial uses. 
        2.  Structures permitted by right under 20.654.150 (.150) Accessory uses, except for accessory dwellings used as a residence and structures for accessory agriculture retails sales. (Ord. 1063, 2004; Ord. 1058, 2003; Ord. 790, §5, 1997)
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3.25.070 Use of revenue
The proceeds of this tax can only be used for the purposes described in paragraphs (a), (b) and (c) of subsections 5 and 6 in section 278.710 of the NRS. (Ord. 769, 1997)
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