§ 4.18.175. Imposition and rate.

(a) An excise tax is imposed on the storage, use or other consumption in the county of tangible personal property purchased from any retailer on or after March 1, 1987, for storage, use or other consumption in the county at the rate of 0.25 percent of the sales price of the property.

(b)

An additional excise tax is imposed on the storage, use or other consumption in the county of tangible personal property purchased from any retailer on or after July 1, 1991, for storage, use or other consumption in the county at the rate of 0.25 percent of the sales price of the property. The proceeds of this additional tax shall be deposited into the Clark County public transit fund and used for public mass transportation and the construction of public roads.

(c)

An additional excise tax is imposed on the storage, use or other consumption in the county of tangible personal property purchased from any retailer on or after April 1, 1999, for storage, use or other consumption in the county at the rate of 0.25 percent of the sales price of the property. The proceeds of this additional tax shall be deposited with the Southern Nevada Water Authority in the infrastructure fund and held, expended or disbursed as set forth in Clark County Code Section 4.18.095(c).

(d)

An additional excise tax is imposed on the storage, use or other consumption in the county of tangible personal property purchased from any retailer on or after October 1, 2003, for storage, use or other consumption in the county at the rate of 0.25 percent of the sales price of the property for the construction, maintenance and repair of public roads, and for the improvement of air quality. The proceeds of this additional tax shall be deposited into the public transit fund. A minimum of eight percent of those proceeds shall be transferred immediately to the air quality fund, up to a total of one hundred ninety-four million dollars, including funds deposited pursuant to Section 4.18.095(d), to be administered by the local pollution control agency established pursuant to NRS 445B.500, to support activities, services and programs related to the improvement of air quality.

(e)

An additional excise tax is imposed on the storage, use or other consumption in the county of tangible personal property purchased from any retailer on or after October 1, 2005, for storage, use or other consumption in the county at the rate of 0.25 percent of the sales price of the property for the purpose of employing and equipping more police officers to protect the residents of Clark County.

(f)

An additional excise tax of 0.05 percent is imposed on the sales price or fees for the storage, use or other consumption in the county of tangible personal property purchased from any retailer on or after January 1, 2016, for the purpose of employing and equipping more police officers to protect the residents of Clark County.

(g)

An additional excise tax of one-tenth of one percent is imposed on the sales price or fees for the storage, use or other consumption in the county of tangible personal property purchased from any retailer on or after April 1, 2017, for the purpose of law enforcement and crime protection.

The taxes imposed by subsections (a), (b), (c), (d), (e), (f), and (g) are imposed on all property which was acquired out of the state of Nevada in a transaction which would have been a taxable sale if it occurred within the state.

(Ord. 3273 § 4, 2005: Ord. 2931 § 3, 2003: Ord. 2238 § 4, 1998: Ord. 1268 § 6, 1991: Ord. 1011 § 1 (part), 1987)

(Ord. No. 4321, § 3, 9-1-2015; Ord. No. 4447, § 4, 11-15-2016)