1-3 not as in a case of emergency, impose a tax of not more than:

1-4 (a) Four cents per gallon on fuel for jet or turbine-powered aircraft sold,

1-5 distributed or used in the county ; [, after receiving the approval of a

1-6 majority of the registered voters of the county voting on the question at a

1-7 primary, general or special election;] and

1-8 (b) Eight cents per gallon on aviation fuel.

1-9 [A county may combine this question with questions submitted pursuant to

1-10 NRS 244.3351, 278.710, 371.045 or 377A.020, or any combination

1-11 thereof.

1-12 2. A special election may be held only if the board of county

1-13 commissioners determines, by a unanimous vote, that an emergency exists.

1-14 The determination made by the board is conclusive unless it is shown that

1-15 the board acted with fraud or a gross abuse of discretion. An action to

1-16 challenge the determination made by the board must be commenced within

1-17 15 days after the board’s determination is final. As used in this subsection,

2-14 not as in a case of emergency, after receiving the approval of a majority of

2-15 the registered voters voting on the question at a primary, general or special

2-16 election, impose a supplemental privilege tax of not more than 1 cent on

2-17 each $1 of valuation of the vehicle for the privilege of operating upon the

2-18 public streets, roads and highways of the county on each vehicle based in

2-19 the county except:

2-20 (a) A vehicle exempt from the motor vehicle privilege tax pursuant to

2-21 this chapter; or

2-22 (b) A vehicle subject to NRS 706.011 to 706.861, inclusive, which is

2-23 engaged in interstate or intercounty operations.

2-24 2. A county may combine this question with questions submitted

2-25 pursuant to NRS 244.3351, 278.710 [, 365.203] or 377A.020, or any

2-26 combination thereof.

2-27 3. A special election may be held only if the board of county

2-28 commissioners determines, by a unanimous vote, that an emergency exists.

2-29 The determination made by the board is conclusive unless it is shown that

2-30 the board acted with fraud or a gross abuse of discretion. An action to

2-31 challenge the determination made by the board must be commenced within

2-32 15 days after the board’s determination is final. As used in this subsection,

2-33 "emergency" means any unexpected occurrence or combination of

2-34 occurrences which requires immediate action by the board of county

2-35 commissioners to prevent or mitigate a substantial financial loss to the

2-36 county or to enable the board to provide an essential service to the residents

2-37 of the county.

2-38 4. Collection of the tax imposed pursuant to this section must not

2-39 commence earlier than the first day of the second calendar month after

2-40 adoption of the ordinance imposing the tax.

3-23 enact an ordinance imposing a tax for a public transit system or for the

3-24 construction, maintenance and repair of public roads, or both, pursuant to

3-25 NRS 377A.030. The board of county commissioners of any county whose

3-26 population is less than 400,000 may enact an ordinance imposing a tax to

3-27 promote tourism pursuant to NRS 377A.030.

3-28 2. An ordinance enacted pursuant to this chapter may not become

3-29 effective before a question concerning the imposition of the tax is approved

3-30 by a majority of the registered voters of the county voting upon the

3-31 question which the board may submit to the voters at any general election.

3-32 A county may combine the questions for a public transit system and for the

3-33 construction, maintenance and repair of public roads with questions

3-34 submitted pursuant to NRS 244.3351, 278.710 [, 365.203] or 371.045, or

3-35 any combination thereof. The board shall also submit to the voters at a

3-36 general election any proposal to increase the rate of the tax or change the

3-37 previously approved uses for the proceeds of the tax.

3-38 3. Any ordinance enacted pursuant to this section must specify the date

3-39 on which the tax must first be imposed or on which an increase in the rate

3-40 of the tax becomes effective, which must not be earlier than the first day of

3-41 the second calendar month following the approval of the question by the

4-3 244.3359, in addition to all other taxes imposed on the revenue from the

4-4 rental of transient lodging, a board of county commissioners may by

4-5 ordinance, but not as in a case of emergency, impose a tax at the rate of 1

4-6 percent of the gross receipts from the rental of transient lodging pursuant to

4-7 either paragraph (a) or (b) as follows:

4-8 (a) After receiving the approval of a majority of the registered voters of

4-9 the county voting on the question at a special, primary or general election,

4-10 the board of county commissioners may impose the tax throughout the

4-11 county, including its incorporated cities, upon all persons in the business of

4-12 providing lodging. The question may be combined with a question

4-13 submitted pursuant to NRS 278.710, [365.203,] 371.045 or 377A.020, or

4-14 any combination thereof.

4-15 (b) After receiving the approval of a majority of the registered voters

4-16 who reside within the boundaries of a transportation district created

4-17 pursuant to NRS 244A.252, voting on the question at a special, primary or

4-18 general district election, the board of county commissioners may impose

4-19 the tax within the boundaries of the transportation district upon all persons

4-20 in the business of providing lodging. The question may be combined with a

4-21 question submitted pursuant to NRS 278.710.

4-22 2. A special election may be held only if the board of county

4-23 commissioners determines, by a unanimous vote, that an emergency exists.

4-24 The determination made by the board of county commissioners is

4-25 conclusive unless it is shown that the board acted with fraud or a gross

4-26 abuse of discretion. An action to challenge the determination made by the

4-27 board must be commenced within 15 days after the board’s determination is

4-28 final. As used in this subsection, "emergency" means any unexpected

4-29 occurrence or combination of occurrences which requires immediate action

4-30 by the board of county commissioners to prevent or mitigate a substantial

4-31 financial loss to the county or to enable the board to provide an essential

4-32 service to the residents of the county.

4-33 3. The ordinance imposing the tax must include all the matters required

4-34 by NRS 244.3352 for the mandatory tax, must be administered in the same

4-35 manner, and imposes the same liabilities, except:

4-36 (a) Collection of the tax imposed pursuant to this section must not

4-37 commence earlier than the first day of the second calendar month after

4-38 adoption of the ordinance imposing the tax; and

4-39 (b) The governmental entity collecting the tax [must] shall transfer all

4-40 collections to the county and may not retain any part of the tax as a

5-3 not as in a case of emergency, impose a tax for the improvement of

5-4 transportation on the privilege of new residential, commercial, industrial

5-5 and other development pursuant to paragraph (a) or (b) as follows:

5-6 (a) After receiving the approval of a majority of the registered voters of

5-7 the county voting on the question at a special election or the next primary

5-8 or general election, the board of county commissioners may impose the tax

5-9 throughout the county, including any such development in incorporated

5-10 cities in the county. A county may combine this question with a question

5-11 submitted pursuant to NRS 244.3351, [365.203,] 371.045 or 377A.020, or

5-12 any combination thereof.

5-13 (b) After receiving the approval of a majority of the registered voters

5-14 who reside within the boundaries of a transportation district created

5-15 pursuant to NRS 244A.252, voting on the question at a special or general

5-16 district election or primary or general state election, the board of county

5-17 commissioners may impose the tax within the boundaries of the district. A

5-18 county may combine this question with a question submitted pursuant to

5-19 NRS 244.3351.

5-20 2. A special election may be held only if the board of county

5-21 commissioners determines, by a unanimous vote, that an emergency exists.

5-22 The determination made by the board of county commissioners is

5-23 conclusive unless it is shown that the board acted with fraud or a gross

5-24 abuse of discretion. An action to challenge the determination made by the

5-25 board must be commenced within 15 days after the board’s determination is

5-26 final. As used in this subsection, "emergency" means any unexpected

5-27 occurrence or combination of occurrences which requires immediate action

5-28 by the board of county commissioners to prevent or mitigate a substantial

5-29 financial loss to the county or to enable the board of county commissioners

5-30 to provide an essential service to the residents of the county.

5-31 3. The tax imposed pursuant to this section must be at such a rate and

5-32 based on such criteria and classifications as the board of county

5-33 commissioners determines to be appropriate. Each such determination is

5-34 conclusive unless it constitutes an arbitrary and capricious abuse of

5-35 discretion, but the tax imposed must not exceed $500 per single-family

5-36 dwelling unit of new residential development, or the equivalent thereof as

5-37 determined by the board of county commissioners, or 50 cents per square

5-38 foot on other new development. If so provided in the ordinance, a newly

5-39 developed lot for a mobile home shall be considered a single-family

5-40 dwelling unit of new residential development.

5-41 4. The tax imposed pursuant to this section must be collected before

5-42 the time a certificate of occupancy for a building or other structure