Nevada Revised Statutes Section 360.710 - Revenue and Taxation

Determination of enterprise districts.

1. The Executive Director shall determine whether a governmental entity is an enterprise district.

2. In determining whether a governmental entity is an enterprise district, the Executive Director shall consider:

(a) Whether the governmental entity should account for substantially all of its operations in an enterprise fund as defined in NRS 354.517;

(b) The number and type of governmental services that the governmental entity provides;

(c) Whether the governmental entity provides a product or a service directly to a user of that product or service, including, without limitation, water, sewerage, television and sanitation; and

(d) Any other factors the Executive Director deems relevant.

Last modified: February 27, 2006