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
3.24 Residential Construction Tax (School)
3.24.010 Short title
3.24.020 Declaration of policy
3.24.030 Definitions
3.24.040 Area to be served
3.24.050 Deposits
3.24.060 Imposition of the tax
3.24.065 Exemption from tax for replacement unit
3.24.070 Collection of the tax
3.24.080 Review of tax

3.24.010 Short title
This chapter may be cited as the residential construction tax ordinance for schools. (Ord. 531, 1991)
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3.24.020 Declaration of policy
The board of county commissioners declares: 
    A.  The rapid growth in Douglas County and other considerations necessitate that adequate funding be provided to construct, remodel and made additions to school buildings in this county. 
    B.  The board of trustees of the Douglas County school district has requested the imposition of the tax on residential construction in the amount of $1,600.00 for each building permit issued for the construction of each suite in an apartment house, each lot for a mobile home and each residential dwelling unit. 
    C.  The imposition of the tax on new residential construction is necessary for the purpose of providing adequate funding for construction, remodeling and making additions to school buildings in this County. 
    D.  NRS sections 387.329 to 387.332, inclusive, authorize imposition of the tax imposed and collected pursuant to this chapter. (Ord. 1058, 2003; Ord. 794, §2, 1997; Ord. 531, 1991)
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3.24.030 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 or elevator services 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. 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. 
    C.  "Residential dwelling unit" means a building or a portion of a building, or a manufactured home, planned, 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. 
    D.  "Tax" means the amount of money collected pursuant to this chapter from any applicant for a building permit or other permit. (Ord. 1058, 2003; Ord. 790, §3, 1997; Ord. 531, 1991)
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3.24.040 Area to be served
The Trustees have notified the board of county commissioners and have specified the area of the county to be served as being the area served by the Douglas County school district. The school district includes all of Douglas County. (Ord. 531, 1991)
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3.24.050 Deposits
The tax on the privilege of constructing apartment houses and residential dwelling units and developing lots for mobile homes shall be the sum of $1,600 for each: 
    A.  Suite in an apartment house; 
    B.  Lot for a mobile home; and 
    C.  Residential dwelling unit, constructed or developed in Douglas County. (Ord. 794, §3, 1997; Ord. 531, 1991)
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3.24.060 Imposition of the tax
The tax on the privilege of constructing apartment houses and residential dwelling units and developing lots for mobile homes must be imposed throughout Douglas County on every building permit issued for the construction of any residential dwelling unit or suite in an apartment house, and on approval and prior to recording the final map of the development of any mobile home lot or issuance of a certificate of occupancy for any mobile home lot. This tax may be imposed once per mobile home lot or residential dwelling unit. (Ord. 531, 1991)
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3.24.065 Exemption from tax for replacement unit
    A.  A residential unit, apartment house, or mobile home, which replaces an existing residential dwelling unit, apartment house or mobile home, 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). (Ord. 1058, 2003; Ord. 790, §4, 1997)
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3.24.070 Collection of the tax
    A.  The board of county commissioners must collect the tax. The tax must be paid at the time of issuance of any building permit for any new residential dwelling unit or apartment house, or on approval and prior to recording the final map of the development of any mobile home lot or issuance of a certificate of occupancy for any mobile home lot. The tax must be paid to the Douglas County community development department which will maintain a record of the tax collected. 
    B.  Administrative costs for collecting the tax in the amount of 1 percent must be paid to the Douglas County treasurer from the amount collected. 
    C.  The tax, less the administrative costs, must be deposited with the Douglas County treasurer for the Douglas County school district fund for capital projects to be held and expended in the same manner as other money deposited in that fund. (Ord. 1058, 2003; Ord. 923, 2000; Ord. 531, 1991)
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3.24.080 Review of tax
The tax shall be reviewed for need by the tax commission in the manner prescribed by NRS section 387.332. (Ord. 531, 1991)
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