Mandatory provisions of ordinance imposing sales and use tax. [Effective January 1, 2006.] Any ordinance enacted pursuant to NRS 376A.040 or 376A.050 must include:
1. Provisions substantially identical to those contained in chapter 374 of NRS, insofar as applicable.
2. A provision that all amendments to chapter 374 of NRS after the date of enactment of the ordinance, not inconsistent with the chapter, automatically become a part of the ordinance imposing the tax.
3. A provision that specifies the date on which the tax is first imposed or on which any change in the rate of the tax becomes effective, which must be the first day of the first calendar quarter that begins at least 120 days after the effective date of the ordinance.
Last modified: February 27, 2006