SB259
AN ACT relating to taxation; revising the permissible uses of proceeds of a certain sales and use tax for the benefit of counties and school districts; and providing other matters properly relating thereto. Close title AN ACT relating to taxation; revising the permissible uses of proceeds of a certain sales and use tax for the benefit of counties and school districts; and providing other matters properly relating thereto.
Introduction Date
Thursday, February 27, 2025
Primary Sponsor
View 1 Primary Sponsors Close Primary Sponsors Senator Dina
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AN ACT relating to taxation; revising the permissible uses of proceeds of a certain sales and use tax for the benefit of
Existing law authorizes the board of county commissioners of each county to enact an ordinance imposing, by a two-thirds vote of the members of the board or by a majority vote of the people at a primary, general or special election, a sales and use tax at the rate of one-quarter of 1 percent of the gross receipts of retailers. (NRS 377D.100) Existing law authorizes the proceeds of the tax to be used to pay the cost of: (1) one or more programs of early childhood education; (2) one or more programs of adult education; (3) one or more programs to reduce truancy; (4) one or more programs to reduce homelessness; (5) certain matters relating to affordable housing; (6) incentives for the recruitment or retention of licensed teachers for high-vacancy schools; and (7) certain programs of workforce training. (NRS 377D.130) Section 1 of this bill provides instead that the proceeds of the tax must be used to pay for the cost of: (1) one or more programs to reduce homelessness; and (2) establishing, operating or maintaining a public transit system. Section 2 of this bill prohibits the use of money received from a tax imposed by such an ordinance on or after October 1, 2025, for: (1) any program of early childhood education operated by the county school district or any public school in the county school district; (2) any program of adult education operated by the county school district or any public school in the county school district; (3) any program to reduce truancy; (4) any developme
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