§ 4.18.785. Sales and use tax account—Remittances—Deposits—Transfers.

(a) All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid to Clark County or the Southern Nevada Water Authority under this chapter must be paid to the department in the form of remittances payable to the department.

(b)

The department shall deposit the payments in the state treasury to the credit of the sales and use tax account in the state general fund.

(c)

The state controller, acting upon the collection data furnished by the department, shall, each month, from the sales and use tax account in the state general fund:

(1)

Transfer one-half of one percent of all fees, taxes, interest and penalties collected in Clark County during the preceding month to the appropriate account in the state general fund as compensation to the state for the costs of collecting the tax for Clark County;

(2)

Determine for Clark County the amount of money equal to the fees, taxes, interest and penalties collected in the county pursuant to this chapter during the preceding month less the amount transferred pursuant to subsection (c)(1) of this section and the sum of any amounts determined pursuant to subsection (c)(2) of this section;

(3)

Remit the entire amount determined to be owed to Clark County to the Clark County treasurer or the treasurer of the Southern Nevada Water Authority for deposit as follows:

(A)

The amount derived from the taxes imposed by subsection (a) of Section 4.18.095 and subsection (a) of Section 4.18.175 of this chapter must be deposited in the Clark County regional flood control district fund.

(B)

The amount derived from the taxes imposed by subsection (b) of Section 4.18.095 and subsection (b) of Section 4.18.175 of this chapter must be deposited in the Clark County public transit fund.

(C)

The amount derived from the taxes imposed by subsection (c) of Section 4.18.095 and subsection (c) of Section 4.18.175 of this chapter must be deposited with the treasurer for the Southern Nevada Water Authority for deposit in the infrastructure fund.

(D)

The amount derived from the taxes imposed by subsection (d) of Section 4.18.095 and subsection (d) of Section 4.18.175 of this chapter must be deposited with the treasurer for distribution to the Clark County public transit fund, and the air quality fund.

(E)

The amount derived from the taxes imposed by subsections (e) and (f) of Section 4.18.095 and subsections (e) and (f) of Section 4.18.175 of this chapter must be deposited with the treasurer in a separate fund created for the use of the proceeds as authorized by Chapter 249 of the 2005 Nevada Legislature, who shall, upon receipt, distribute the proceeds among the Boulder City police department, the Henderson police department, the Las Vegas metropolitan police department, the Mesquite police department, and the North Las Vegas police department in the same ratio that the population served by each of those departments bears to the total population of Clark County. As used in this subsection "population" means the estimated annual population determined pursuant to NRS 360.283. The fiscal agents of Boulder City, Henderson, Mesquite, Las Vegas metropolitan police department and North Las Vegas shall each deposit the proceeds received from the treasurer into a special revenue fund created for the use of such proceeds. Any expenditure of these proceeds must be made in compliance with Section 13 of Chapter 249 of the 2005 Nevada Legislature, as that is amended from time to time.

(F)

The amount derived from the taxes imposed by subsection (g) of Section 4.18.095 and subsection (g) of Section 4.18.175 of the Clark County Code, as adopted in Ordinance 4447, must be paid to the Department, for remittance to the Clark County Treasurer for distribution as provided by Section 4.18.815.

(d)

For the purpose of the distribution required by this section, the occasional sale of a vehicle shall be deemed to take place in the county to which the privilege tax payable by the buyer upon that vehicle is distributed.

(Ord. 3273 § 6, 2005: Ord. 2931 § 4, 2003: Ord. 2238 § 6, 1998: Ord. 1268 § 24, 1991: Ord. 1011 § 1 (part), 1987)

(Ord. No. 4321, § 5, 9-1-2015; Ord. No. 4447, § 6, 11-15-2016)