Chapter 3.12 CITY-COUNTY RELIEF TAX

“Business” means and includes any activity engaged in by any person or caused to be engaged in by him with the object of gain, benefit or advantage, either direct or indirect.

“Department” or “Department of Taxation” means the State Department of Taxation or the State Tax Commission.

Gross Receipts.

1. “Gross receipts” means the total amount of the sale or lease or rental price, as the case may be, of the retail sales of retailers, valued in money, whether received in money or otherwise, without any deduction on account of any of the following:

a. The cost of the property sold. However, in accordance with such rules and regulations as the Department may prescribe, a deduction may be taken if the retailer has purchased property for some other purpose than resale, has reimbursed his vendor for tax which the vendor is required to pay to the county or has paid the use tax with respect to the property, and has resold the property prior to making any use of the property other than retention, demonstration or display while holding it for sale in the regular course of business. If such a deduction is taken by the retailer, no refund or credit will be allowed to his vendor with respect to the sale of the property;

b. The cost of the materials used, labor or service cost, interest paid, losses or any other expense;

c. The cost of transportation of the property prior to its sale to the purchaser;

2. The total amount of the sale or lease or rental price includes all of the following:

a. Any services that are a part of the sale;

b. All receipts, cash, credits and property of any kind;

c. Any amount for which credit is allowed by the seller to the purchaser.

3. “Gross receipts” does not include any of the following:

a. Cash discounts allowed and taken on sales;

b. Sale price of property returned by customers when the full sale price is refunded either in cash or credit; but this exclusion does not apply in any instance when the customer, in order to obtain the refund, is required to purchase other property at a price greater than the amount charged for the property that is returned;

c. The price received for labor or services used in installing or applying the property sold;

d. The amount of any tax (not including, however, any manufacturers’ or importers’ excise tax) imposed by the United States upon or with respect to retail sales, whether imposed upon the retailer or the consumer.

4. For purposes of the sales tax, if the retailers establish to the satisfaction of the Department that the sales tax has been added to the total amount of the sale price and has not been absorbed by them, the total amount of the sale price is deemed to be the amount received exclusive of the tax imposed.

“In the county” means within the exterior limits of Humboldt County, and includes all territory within the limits owned by or ceded to the United States of America.

Occasional Sale.

1. “Occasional sale,” except as otherwise provided in subdivision 2 of this definition, includes:

a. A sale of property not held or used by a seller in the course of an activity for which he is required to hold a seller’s permit, provided the sale is not one of a series of sales sufficient in number, scope and character to constitute an activity requiring the holding of a seller’s permit.

b. Any transfer of all or substantially all the property held or used by a person in the course of such an activity when after the transfer the real or ultimate ownership of the property is substantially similar to that which existed before the transfer.

2. The term “occasional sale” does not include the sale of a vehicle other than the sale or transfer of a used vehicle to the seller’s spouse, child, grandchild, parent, grandparent, brother or sister. For the purposes of this section, the relation of parent and child includes adoptive and illegitimate children and stepchildren.

3. For the purposes of this subsection, stockholders, bondholders, partners or other persons holding an interest in a corporation or other entity are regarded as having the “real or ultimate ownership” of the property of such corporation or other entity.

“Person” includes any individual, firm, copartnership, joint venture, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, cooperative, assignee, or any other group or combination acting as a unit, but does not include the United States, this state or any agency thereof, or any city, county, district or other political subdivision of the state.

Purchase.

1. “Purchase” means any transfer, exchange or barter, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a consideration.

2. A transaction whereby the possession of property is transferred but the seller retains the title as security for the payment of the price is a purchase.

3. A transfer for a consideration of tangible personal property which has been produced, fabricated or printed to the special order of the customer, or of any publication, is also a purchase.

Retail Sale—Sale at Retail.

1. “Retail sale” or “sale at retail” means a sale for any purpose other than resale in the regular course of business of tangible personal property.

2. The delivery in a county of tangible personal property by an owner or former owner thereof or by a factor, or agent of such owner, former owner or factor, if the delivery is to a consumer or person for redelivery to a consumer, pursuant to a retail sale made by a retailer not engaged in business in the county, is a retail sale in the county by the person making the delivery. He shall include the retail selling price of the property in his gross receipts.

Retailer.

1. “Retailer” means and includes:

a. Every seller who makes any retail sale or sales of tangible personal property, and every person engaged in the business of making retail sales at auction of tangible personal property owned by the person or others;

b. Every person engaged in the business of making sales for storage, use or other consumption or in the business of making sales at auction of tangible personal property owned by the person or others for storage, use or other consumption;

c. Every person making any retail sale of a vehicle or more than two retail sales of other tangible personal property during any twelve-month period, including sales made in the capacity of assignee for the benefit of creditors, or receiver or trustee in bankruptcy.

2. When the Department determines that it is necessary for the efficient administration of this chapter to regard any salesmen, representatives, peddlers or canvassers as the agents of the dealers, distributors, supervisors or employers under whom they operate or from whom they obtain the tangible personal property sold by them, irrespective of whether they are making sales on their own behalf or on behalf of such dealers, distributors, supervisors or employers, the Department may so regard them and may regard the dealers, distributors, supervisors or employers as retailers for purposes of this chapter.

Sale.

1. “Sale” means and includes any transfer of title or possession, exchange, barter, lease or rental conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a consideration.

2. “Transfer of possession,” “lease,” or “rental” includes only transactions found by the Department to be in lieu of a transfer of title, exchange or barter.

3. “Sale” includes:

a. The producing, fabricating, processing, printing or imprinting of tangible personal property for a consideration for consumers who furnish, either directly or indirectly, the materials used in the producing, fabricating, processing, printing or imprinting.

b. The furnishing and distributing of tangible personal property for a consideration by social clubs and fraternal organizations to their members or others.

c. The furnishing, preparing, or serving for a consideration of food, meals or drinks.

d. A transaction whereby the possession of property is transferred but the seller retains the title as security for the payment of the price.

e. A transfer for a consideration of the title or possession of tangible personal property which has been produced, fabricated or printed to the special order of the customer, or of any publication.

Sales Price.

1. “Sales price” means the total amount for which tangible property is sold, valued in money, whether paid in money or otherwise, without any deduction on account of any of the following:

a. The cost of the property sold;

b. The cost of the materials used, labor or service cost, interest charged, losses, or any other expenses;

c. The cost of transportation of the property prior to its purchase.

2. The total amount for which property is sold includes all of the following:

a. Any services that are a part of the sale;

b. Any amount for which credit is given to the purchaser by the seller.

3. “Sales price” does not include any of the following:

a. Cash discounts allowed and taken on sales;

b. The amount charged for property returned by customers when the entire amount charged therefor is refunded either in cash or credit; but this exclusion does not apply in any instance when the customer, in order to obtain the refund, is required to purchase other property at a price greater than the amount charged for the property that is returned;

c. The amount charged for labor or services rendered in installing or applying the property sold;

e. The amount of any tax imposed by the state upon or with respect to the storage, use or other consumption of tangible personal property purchased from any retailer.

“Seller” means and includes every person engaged in the business of selling tangible personal property of a kind, the gross receipts from the retail sale of which are required to be included in the measure of the sales tax.

“Storage” means and includes any keeping or retention in a county for any purpose except sale in the regular course of business or subsequent use solely outside the county of tangible personal property purchased from a retailer.

“Storage” and “use” do not include the keeping, retaining or exercising any right or power over tangible personal property for the purpose of subsequently transporting it outside the state for use thereafter solely outside the state, or for the purpose of being processed, fabricated or manufactured into, attached to, or incorporated into, other tangible personal property to be transported outside the state and thereafter used solely outside the state.

“Supplemental city-county relief tax” means the remainder of the tax after subtracting the basic city-county relief tax.

“Tangible personal property” means personal property which may be seen, weighed, measured, felt or touched, or which is in any other manner perceptible to the senses.

“Taxpayer” means any person liable for tax under this chapter.

“Use” includes the exercise of any right or power over tangible personal property incident to the ownership of that property, except that it does not include the sale of that property in the regular course of business. (Amended during codification; Ord. 4-30-81 § 1(2.1—2.19))

3.12.015 Amendments.

All amendments to the Local School Support Tax Law, NRS Chapter 374, which become effective after July 1, 1981, and are not inconsistent with NRS Chapter 377, will automatically become a part of this chapter on their respective effective dates. (Ord. 4-30-81 § 1(143))

Article II. Sales Tax

3.12.020 Imposed—Rate.

For the privilege of selling tangible personal property at retail a tax is imposed upon all retailers at the rate of two-and-one-fourths percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in a county on or after May 1, 1981. (Amended during codification; Ord. 4-30-81 § 1(3))

3.12.025 Method of collection.

The tax imposed will be collected by the retailer from the consumer insofar as it can be done. (Ord. 4-30-81 § 1(4))

3.12.030 Absorption of tax by retailer—Violation.

A. It is unlawful for any retailer to advertise or hold out or state to the public or to any customer, directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the retailer or that it will not be added to the selling price of the property sold or that if added it or any part thereof will be refunded.

B. Any person violating any provision of this section is guilty of a misdemeanor. (Ord. 4-30-81 § 1(5))

3.12.035 Tax displayed separately.

The Department may by regulation provide that the amount collected by the retailer from the consumer in reimbursement of the tax be displayed separately from the list price, the price advertised in the premises, the marked price, or other price on the sales check or other proof of sale. (Ord. 4-30-81 § 1(6))

3.12.040 Application for permit—Form—Contents.

A. Every person desiring to engage in or conduct business as a seller within the county will file with the Department an application for a permit for every place of business, unless he intends to sell vehicles and will make fewer than three retail sales of vehicles during any twelve-month period.

B. Every application for a permit will:

1. Be made upon a form prescribed by the Department;

2. Set forth the name under which the applicant transacts or intends to transact business and the location of his place or places of business;

3. Set forth such other information as the Department may require.

C. The application will be signed by the owner if he is a natural person; in the case of an association or partnership, by a member or partner; in the case of a corporation, by an executive officer or some person specifically authorized by the corporation to sign the application, to which will be attached the written evidence of his authority. (Amended during codification; Ord. 4-30-81 § 1(7))

3.12.045 Permit—Fee.

At the time of making an application, the applicant will pay to the Department a permit fee of one dollar for each permit. (Ord. 4-30-81 § 1(8))

3.12.050 Permit issuance—Assignability—Display.

After compliance with this chapter by the applicant, the Department will grant and issue to each applicant a separate permit for each place of business within the county. A permit is not assignable, and will be valid only for the person in whose name it is issued and for the transaction of business at the place designated therein. It will at all times be conspicuously displayed at the place for which issued. (Ord. 4-30-81 § 1(9))

3.12.055 Permit revocation—Renewal fee.

A seller whose permit has been previously suspended or revoked will pay the Department a fee of one dollar for the renewal or issuance of a permit. (Ord. 4-30-81 § 1(10))

3.12.060 Permit revocation—Procedure.

A. Whenever any person fails to comply with any provision of this chapter relating to the sales tax or any regulation of the Department relating to the sales tax prescribed and adopted under this chapter, the Department, upon hearing, after giving the person ten days notice in writing specifying the time and place of hearing and requiring him to show cause why his permit or permits should not be revoked, may revoke or suspend any one or more of the permits held by the person.

B. The Department will give to the person written notice of the suspension or revocation of any of his permits.

C. The notices may be served personally or by mail in the manner prescribed for service of notice of a deficiency determination.

D. The Department will not issue a new permit after the revocation of a permit unless it is satisfied that the former holder of the permit will comply with the provisions of this chapter relating to the sales tax and the regulations of the Department. (Ord. 4-30-81 § 1(11.1—11.4))

3.12.065 Permit revocation—Sealing and padlocking.

If a permit is revoked, the Department may seal and padlock the place of business for which the permit was issued. (Ord. 4-30-81 § 1(11.5))

3.12.070 Operation without permit—Violation.

A person who engages in business as a seller in the county without a permit or permits or after a permit has been suspended, and each officer of any corporation which so engages in business, is guilty of a misdemeanor. (Ord. 4-30-81 § 1(12.1))

3.12.075 Operation without permit—Sealing and padlocking.

If, after notice to the seller, served personally or by mail, the seller continues to engage in business without a permit, or after a permit has been suspended or revoked, the Department may seal and padlock any place of business of the seller. If notice under this section is served by mail, it will be addressed to the seller at his address as it appears in the records of the Department. (Ord. 4-30-81 § 1(12.2))

3.12.080 Presumption of taxability.

For the purpose of the proper administration of this chapter and to prevent evasion of the sales tax it is presumed that all gross receipts are subject to the tax until the contrary is established. The burden of proving that a sale of tangible personal property is not a sale at retail is upon the person who makes the sale unless he takes from the purchaser a certificate to the effect that the property is purchased for resale. (Ord. 4-30-81 § 1(13))

3.12.085 Resale certificate—Effect.

The resale certificate relieves the seller from the burden of proof only if taken in good faith from a person who is engaged in the business of selling tangible personal property and who holds the permit provided for in HCC 3.12.040 through 3.12.105, inclusive, and who, at the time of purchasing the tangible personal property, intends to sell it in the regular course of business or is unable to ascertain at the time of purchase whether the property will be sold or will be used for some other purposes. (Ord. 4-30-81 § 1(14))

3.12.090 Resale certificate—Form—Content.

A. The resale certificate will:

1. Be signed by and bear the name and address of the purchaser;

2. Indicate the number of the permit issued to the purchaser;

3. Indicate the general character of the tangible personal property sold by the purchaser in the regular course of business.

B. The certificate will be substantially in such form as the Department may prescribe. (Ord. 4-30-81 § 1(15))

3.12.095 Resale certificate—Liability of purchaser.

If a purchaser who gives a certificate makes any use of the property other than retention, demonstration or display while holding it for sale in the regular course of business, the use shall be taxable to the purchaser as of the time the property is first used by him, and the sales price of the property to him is deemed the measure of the tax. Only when there is an unsatisfied use tax liability on this basis will the seller be liable for sales tax with respect to the sale of the property to the purchaser. If the sole use of the property other than retention, demonstration or display in the regular course of business is the rental of the property while holding it for sale, the purchaser may elect to include in his gross receipts the amount of the rental charged rather than the sales price of the property to him. (Ord. 4-30-81 § 1(16))

3.12.100 Resale certificate—Improper use—Violation.

Any person who gives a resale certificate for property which he knows at the time of purchase is not to be resold by him in the regular course of business for the purpose of evading payment to the seller of the amount of the tax applicable to the transaction is guilty of a misdemeanor. (Ord. 4-30-81 § 1(17))

3.12.105 Resale certificate—Commingled fungible goods.

If a purchaser gives a certificate with respect to the purchase of fungible goods and thereafter commingles these goods with other fungible goods not so purchased but of such similarity that the identity of the constituent goods in the commingled mass cannot be determined, sales from the mass of commingled goods is deemed to be sales of the goods so purchased until a quantity of commingled goods equal to the quantity of purchased goods so commingled has been sold. (Ord. 4-30-81 § 1(18))

Article III. Use Tax

3.12.110 Imposed—Rate.

An excise tax is imposed on the storage, use or other consumption in a county of tangible personal property purchased from any retailer on or after May 1, 1981, for storage, use or other consumption in the county at the rate of two-and-one-fourth percent of the sales price of the property. (Amended during codification; Ord. 4-30-81 § 1(19))

3.12.115 Tax liability—Extinguishment.

Every person storing, using or otherwise consuming in the county tangible personal property purchased from a retailer is liable for the tax. His liability is not extinguished until the tax has been paid to the county, except that a receipt from a retailer maintaining a place of business in the county or from a retailer who is authorized by the Department under such regulations as it may prescribe, to collect the tax and who is, for the purposes of this chapter relating to the use tax, regarded as a retailer maintaining a place of business in the county, given to the purchaser pursuant to HCC 3.12.120 is sufficient to relieve the purchaser from further liability for the tax to which the receipt refers. (Ord. 4-30-81 § 1(20))

3.12.120 Collection—Receipt.

Every retailer maintaining a place of business in the county and making sales of tangible personal property for storage, use or other consumption in the county, not exempted under Article IV of this chapter, shall, at the time of making the sales, or if the storage, use or other consumption of the tangible personal property is not then taxable hereunder, at the time the storage, use or other consumption becomes taxable, collect the tax from the purchaser and give to the purchaser a receipt therefor in the manner and form prescribed by the Department. (Ord. 4-30-81 § 1(21))

3.12.125 Tax as debt to county.

The tax required to be collected by the retailer constitutes a debt owed by the retailer to the county. (Ord. 4-30-81 § 1(22))

3.12.130 Absorption of tax by retailer—Violation.

It is unlawful for any retailer to advertise or hold out or state to the public or to any customer, directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the retailer or that it will not be added to the selling price of the property sold or that if added it or any part thereof will be refunded. (Ord. 4-30-81 § 1(23))

3.12.135 Tax to be displayed separately.

The tax required to be collected by the retailer from the purchaser shall be displayed separately from the list price, the price advertised in the premises, the marked price, or other price on the sales check or other proof of sales. (Ord. 4-30-81 § 1(24))

3.12.140 Violation declared misdemeanor.

Any person violating HCC 3.12.120, 3.12.130 or 3.12.135 is guilty of a misdemeanor. (Ord. 4-30-81 § 1(25))

3.12.145 Registration of retailers.

Every retailer selling tangible personal property for storage, use or other consumption in a county will register with the Department and give:

A. The name and address of all agents operating in the county;

B. The location of all distribution or sales houses or offices or other places of business in the county;

C. Such other information as the Department may require. (Ord. 4-30-81 § 1(26))

3.12.150 Presumption of taxability.

For the purpose of the proper administration of this chapter and to prevent evasion of the use tax and the duty to collect the use tax, it is presumed that tangible personal property sold by any person for delivery in a county is sold for storage, use or other consumption in the county until the contrary is established. The burden of proving the contrary is upon the person who makes the sale unless he takes from the purchaser a certificate to the effect that the property is purchased for resale. (Ord. 4-30-81 § 1(27))

3.12.155 Resale certificate—Effect.

The resale certificate relieves the person selling the property from the burden of proof only if taken in good faith from a person who is engaged in the business of selling tangible personal property and who holds the permit provided for by in HCC 3.12.040 through 3.12.105, inclusive, and who, at the time of purchasing the tangible personal property, intends to sell it in the regular course of business or is unable to ascertain at the time of purchase whether the property will be sold or will be used for some other purpose. (Ord. 4-30-81 § 1(28))

3.12.160 Resale certificate—Form—Content.

A. The resale certificate shall:

1. Be signed and bear the name and address of the purchaser;

2. Indicate the number of the permit issued to the purchaser;

3. Indicate the general character of the tangible personal property sold by the purchaser in the regular course of business.

B. The certificate will be substantially in such form as the Department may prescribe. (Ord. 4-30-81 § 1(29))

3.12.165 Resale certificate—Liability of purchaser.

If a purchaser who gives a certificate makes any storage or use of the property other than retention, demonstration or display while holding it for sale in the regular course of business, the storage or use is taxable as of the time the property is first so stored or used. If the sole use of the property, other than retention, demonstration or display in the regular course of business, is the rental of the property while holding it for sale, the purchaser may elect to pay the tax on the use measured by the amount of the rental charged rather than the sales price of the property to him. (Ord. 4-30-81 § 1(30))

3.12.170 Resale certificate—Commingled fungible goods.

If a purchaser gives a certificate with respect to the purchase of fungible goods not so purchased but of such similarity that the identity of the constituent goods in the commingled mass cannot be determined, sales from the mass of commingled goods is deemed to be sales of the goods so purchased until a quantity of commingled goods equal to the quantity of purchased goods so commingled has been sold. (Ord. 4-30-81 § 1(31))

3.12.175 Presumption of purchase.

It is further presumed that tangible personal property shipped or brought to county by the purchaser after July 1, 1967, was purchased from a retailer on or after July 1, 1967, for storage, use or other consumption in the county. (Ord. 4-30-81 § 1(32))

3.12.180 Presumption of use.

A. On and after July 1, 1967, it will be further presumed that tangible personal property delivered outside the state to a purchaser known by the retailer to be a resident of the county was purchased from a retailer for storage, use or other consumption in the county and stored, used or otherwise consumed in the county.

B. This presumption may be controverted by:

1. A statement in writing, signed by the purchaser or his authorized representative, and retained by the vendor, that the property was purchased for use at a designated point or points outside this state;

2. Other evidence satisfactory to the Department that the property was not purchased for storage, use or other consumption in this state. (Ord. 4-30-81 § 1(33))

Article IV. Exemptions

3.12.185 Defined.

“Exempted from the taxes imposed by this chapter,” as used in this article, means exempted from the computation of the amount of taxes imposed. (Ord. 4-30-81 § 1(34))

3.12.190 Constitutional—Statutory.

There are exempted from the taxes imposed by this chapter the gross receipts from the sale of, and the storage, use or other consumption in the county of, tangible personal property the gross receipts from the sale of which, or the storage, use or other consumption of which, this state is prohibited from taxing under the Constitution or laws of the United States or under the Constitution of the state. (Ord. 4-30-81 § 1(35))

3.12.195 Proceeds of mines.

There are exempted from the taxes imposed by this chapter the gross receipts from the sale of, and the storage, use or other consumption in the county of, the proceeds of mines which are subject to taxes levied pursuant to NRS Chapter 362. (Ord. 4-30-81 § 1(36))

3.12.200 Motor vehicle fuels.

There are exempted from the taxes imposed by this chapter the gross receipts from the sale and distribution of and the storage, use or other consumption in a county of, any combustible gas, liquid or material of a kind used in an internal combustion or diesel engine from the generation of power to propel a motor vehicle on the highways. (Ord. 4-30-81 § 1(37))

3.12.205 Animal life—Feed—Seeds and plants—Fertilizer.

There are exempted from the taxes imposed by this chapter the gross receipts from sales of, and the storage, use or other consumption of:

A. Any form of animal life of a kind the products of which ordinarily constitute food for human consumption;

B. Feed for any form of animal life of a kind the products of which ordinarily constitute food for human consumption or are to be sold in the regular course of business;

C. Seeds and annual plants the products of which ordinarily constitute food for human consumption or are to be sold in the regular course of business;

D. Fertilizer to be applied to land the products of which are to be used as food for human consumption or sold in the regular course of business. (Ord. 4-30-81 § 1(38))

3.12.210 Medicines—Medical devices.

A. There are exempted from the taxes imposed by this chapter the gross receipts from sales and the storage, use or other consumption of:

1. Prosthetic devices for human use;

2. Appliances and supplies relating to an ostomy;

3. Products for hemodialysis;

4. Any ophthalmic or ocular device or appliance prescribed by a physician; or

5. Medicines:

a. Prescribed for the treatment of a human being by a person authorized to prescribe medicines, and dispensed on a prescription filled by a registered pharmacist in accordance with law,

b. Furnished by a licensed physician, dentist or podiatrist to his own patient for the treatment of the patient,

c. Furnished by a hospital for treatment of any person pursuant to the order of a licensed physician, dentist or podiatrist, or

d. Sold to a licensed physician, dentist, podiatrist or hospital for the treatment of a human being.

B. “Medicine” means any substance or preparation intended for use by external or internal application to the human body in the diagnosis, cure, mitigation, treatment or prevention of disease or affliction of the human body and which is commonly recognized as a substance or preparation intended for such use.

C. “Medicine” does not include:

1. Any auditory device or appliance;

2. Articles which are in the nature of splints, bandages, pads, compresses, supports, dressings, instruments, crutches, canes, braces, devices or other mechanical, electronic, optical or physical equipment;

3. Any alcoholic beverage, except where the alcohol merely provides a solution in the ordinary preparation of a medicine as defined by subsection (B) of this section.

D. Insulin furnished by a registered pharmacist to a person for treatment of diabetes as directed by a physician is deemed to be dispensed on a prescription within the meaning of this section. (Amended during codification; Ord. 4-30-81 § 1(39))

3.12.215 Food for human consumption.

A. There are exempted from the taxes imposed by this chapter the gross receipts from sales and the storage, use or other consumption of food for human consumption.

B. “Food for human consumption” does not include:

1. Alcoholic beverages;

2. Pet foods;

3. Tonics and preparations;

4. Prepared food intended for immediate consumption. (Ord. 4-30-81 § 1(40))

3.12.220 Sales to students and teachers.

There are exempted from the taxes imposed by this chapter the gross receipts from the sale of, and the storage, use or other consumption in a county of, meals and food products for human consumption served by public or private schools, school districts, student organizations and parent-teacher associations to the students or teachers of a school. (Ord. 4-30-81 § 1(41))

3.12.225 Containers.

A. There are exempted from the taxes imposed by this chapter the gross receipts from sales of, and the storage, use or other consumption in the county of:

1. Nonreturnable containers when sold without the contents to persons who place the contents in the container and sell the contents together with the container;

2. Containers when sold with the contents if the sales price of the contents is not required to be included in the measure of the taxes imposed by this chapter;

3. Returnable containers when sold with the contents in connection with a retail sale of the contents or when resold for refilling.

B. As used in this section the term “returnable containers” means containers of a kind customarily returned by the buyer of the contents for reuse. All other containers are “nonreturnable containers.” (Ord. 4-30-81 § 1(42))

3.12.230 Utilities.

There are exempted from the taxes imposed by this chapter the gross receipts from the sales, furnishing or service of, and the storage, use or other consumption in the county of, gas, electricity and water when delivered to consumers through mains, lines or pipes. (Ord. 4-30-81 § 1(43))

3.12.235 Domestic fuels.

There are exempted from the taxes imposed by this chapter the gross receipts from the sale, furnishing or service of, and the storage, use or other consumption in the county of, any matter used to produce domestic heat by burning, including, without limitation, wood, coal, petroleum and gas. (Ord. 4-30-81 § 1(44))

3.12.240 Public works contracts.

A. There are exempted from the taxes imposed by this chapter the gross receipts from the sale of, and storage, use or other consumption in the county of, tangible personal property used for the performance of a contract on public works executed prior to July 1, 1967.

B. There are exempted from the additional taxes imposed by amendment to this chapter the gross receipts from the sale of, and the storage, use or other consumption in a contract on public works executed prior to May 1, 1981. (Ord. 4-30-81 § 1(45))

3.12.245 Written contracts executed before July 1, 1967.

A. There are exempted from the taxes imposed by this chapter the gross receipts from the sale of, and the storage, use or other consumption in the county of, tangible personal property used for the performance of a written contract entered into prior to July 1, 1967.

B. There are exempted from the additional taxes imposed by amendment to this chapter the gross receipts from the sale of, and the storage, use or other consumption in the county of, tangible personal property used for the performance of a contract entered into prior to May 1, 1981. (Ord. 4-30-81 § 1(46))

3.12.250 Newspapers.

There are exempted from the taxes imposed by this chapter the gross receipts from the sale of, and the storage, use or other consumption in the county of, tangible personal property which becomes an ingredient or component part of any newspaper regularly issued at average intervals not exceeding one week and any such newspaper. (Ord. 4-30-81 § 1(47))

3.12.255 Occasional sales.

There are exempted from the taxes imposed by this chapter the gross receipts from occasional sales of tangible personal property and the storage, use or other consumption in the county of tangible personal property, the transfer of which to the purchaser is an occasional sale. (Ord. 4-30-81 § 1(48))

3.12.260 Aircraft and major components of aircraft.

There are exempted from the taxes imposed by this chapter the gross receipts from the sale of aircraft and major components of aircraft, such as engines and other components made for use only in aircraft, to an air carrier which:

A. Holds a certificate to engage in air transportation issued pursuant to 49 U.S.C. Section 1371 and is not solely a charter air carrier or a supplemental air carrier as described in Title 4 of the United States Code, and

B. Maintains its central office in the state and bases a majority of its aircraft in the state. (Added during codification)

3.12.265 Sales tax—General exemptions.

There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of any tangible personal property to:

A. The United States, its unincorporated agencies and instrumentalities;

B. Any incorporated agency or instrumentality of the United States wholly owned by the United States or by a corporation wholly owned by the United States;

C. The state, its incorporated agencies and instrumentalities;

D. Any county, city, district or other political subdivision of the state;

E. Any organization created for religious, charitable or eleemosynary purposes; provided, that no part of the net earnings of any organization inures to the benefit of any private shareholder or individual. (Ord. 4-30-81 § 1(49))

3.12.270 Sales tax—Sales to common carriers.

There are exempted from the computation of the amount of the sales tax the gross receipts from sales of tangible personal property to a common carrier, shipped by the seller via the purchasing carrier under a bill of lading, whether the freight is paid in advance or the shipment is made freight charges collect, to a point outside this state and the property is actually transported to the out-of-state destination for use by the carrier in the conduct of its business as a common carrier. (Ord. 4-30-81 § 1(50))

3.12.275 Sales tax—Out-of-state shipment.

There are exempted from the computation of the amount of the sales tax the gross receipts from any sale of tangible personal property which is shipped to a point outside the state pursuant to the contract of sale by delivery by the vendor to such point by means of:

A. Facilities operated by the vendor;

B. Delivery by the vendor to a carrier for shipment to a consignee at such point; or

C. Delivery by the vendor to a customs broker or forwarding agent for shipment outside this state. (Ord. 4-30-81 § 1(51))

3.12.280 Sales tax—Materials purchased for performance of federal contracts.

Notwithstanding any other provision of law, the tax imposed under this chapter applies to the gross receipts from the sale of any tangible personal property to contractors purchasing the property either as the agents of the United States or for their own account and subsequent resale to the United States for use in the performance of contracts with the United States for the construction of improvements on or to real property, not including, however, contractors qualified to issue and who do issue resale certificates to vendors for tangible personal property for subsequent incorporation into real property outside this state in the performance of a contract to improve the out-of-state realty. (Ord. 4-30-81 § 1(52))

3.12.285 Use tax—Exemption when sales tax paid.

The storage, use or other consumption in the county of property, the gross receipts from the sale of which are required to be included in the measure of the sales tax, is exempted from the use tax. (Ord. 4-30-81 § 1(53))

3.12.290 Improper use of exemption certificate—Liability for tax.

If a purchaser certifies in writing to a seller that the property purchased will be used in a manner or for a purpose entitling the seller to regard the gross receipts from the sale as exempted by this chapter from the computation of the amount of the sales tax, and uses the property in some other manner or for some other purpose, the purchaser is liable for payment of sales tax as if he were a retailer making a retail sale of the property at the time of such use, and the cost of the property to him is deemed the gross receipts from such retail sale. (Ord. 4-30-81 § 1(54))

Article V. Administration and Enforcement

3.12.295 Due date of taxes.

Except as provided in HCC 3.12.320, the taxes imposed by this chapter are due and payable to the Department on or before the last day of the month next succeeding each month. (Ord. 4-30-81 § 1(55))

3.12.300 Return—Filing requirements.

A. On or before the last day of the month following each reporting period, a return for the preceding period must be filed with the Department in such form as the Department may prescribe.

B. For purposes of the sales tax a return must be filed by every seller. For purposes of the use tax a return must be filed by every retailer maintaining a place of business in the county and by every person purchasing tangible personal property, the storage, use or other consumption of which is subject to the use tax, who has not paid the use tax due to a retailer required to collect the tax.

C. Returns must be signed by the person required to file the return or by his authorized agent but need not be verified by oath. (Ord. 4-30-81 § 1(56))

3.12.305 Return—Contents.

A. For the purposes of the sales tax, the return will show the gross receipts of the seller during the preceding reporting period. For purposes of the use tax, in case of a return filed by a retailer, the return will show the total sales price of the property sold by him, the storage, use or consumption of which property became subject to the use tax during the preceding reporting period.

B. In case of a return filed by a purchaser, the return will show the total sales price of the property purchased by him, the storage, use or consumption of which became subject to the use tax during the preceding reporting period.

C. The return will also show the amount of the taxes for the period covered by the return and other information as the Department deems necessary for the proper administration of this chapter. (Ord. 4-30-81 § 1(57))

3.12.310 Reimbursement for collection.

The taxpayer will deduct and withhold from the taxes otherwise due from him one and one-half percent thereof to reimburse himself for the cost of collecting the tax. (Ord. 4-30-81 § 1(58))

3.12.315 Return—Delivery—Remittance.

The person required to file the return will deliver the return together with a remittance of the amount of the tax due to the Department. (Ord. 4-30-81 § 1(59))

3.12.320 Return period.

The reporting and payment period of a taxpayer whose taxable sales do not exceed ten thousand dollars per month is a calendar quarter. The Department, if it deems this action necessary in order to ensure payment to or facilitate the collection by the county of the amount of taxes, may require returns and payment of the amount of taxes for periods other than calendar months or quarters, depending upon the principal place of business of the seller, retailer or purchaser as the case may be, or for other than monthly or quarterly periods. (Amended during codification; Ord. 4-30-81 § 1(60))

3.12.325 Lease and rental receipts—Reporting—Remittance.

For the purposes of the sales tax, gross receipts from rentals or leases of tangible personal property will be reported and the tax paid in accordance with such regulations as the Department may prescribe. (Ord. 4-30-81 § 1(61))

3.12.330 Revenue stamps—Affixing—Cancellation.

The Department, if it deems it necessary to ensure the collection of the taxes, may provide by regulation for the collection of the taxes by the affixing and canceling of revenue stamps and may prescribe the form and method of the affixing and canceling. (Ord. 4-30-81 § 1(62))

3.12.335 Filing extensions—Payment—Interest.

A. The Department for good cause may extend for not to exceed one month the time for making any return or paying any amount required to be paid under this chapter.

B. Any person to whom an extension is granted and who pays the tax within the period for which the extension is granted will pay, in addition to the tax, interest at the rate of six percent per annum from the date on which the tax would have been due without the extension until the date of payment. (Ord. 4-30-81 § 1(63))

3.12.340 Deferral of payment.

Payment of the tax on the sale of capital goods for a sales price of one hundred thousand dollars or more may be deferred without interest pursuant to the conditions and requirements set out in NRS 374.402. (Added during codification)

3.12.345 Recomputation of tax—Determination on discontinuance of business.

A. If the Department is not satisfied with the return or returns of the tax or the amount of tax required to be paid to the county by any person, it may compute and determine the amount required to be paid upon the basis of the facts contained in the return or returns or upon the basis of any information within its possession or that may come into its possession. One or more deficiency determinations may be made of the amount due for one or for more than one period.

B. When a business is discontinued, a determination may be made at any time thereafter within the periods specified in HCC 3.12.370 as to liability arising out of that business, irrespective of whether the determination is issued prior to the due date of the liability as otherwise specified in this chapter. (Ord. 4-30-81 § 1(64))

3.12.350 Discontinuance of business—Interest on deficient determination.

The amount of the determination, exclusive of penalties, bears interest at the rate of one and one-half percent per month, or fraction period for which the amount or any portion of it should have been returned until the date of payment. (Amended during codification; Ord. 4-30-81 § 1(65))

3.12.355 Offsetting of overpayments—Interest computation.

A. In making a determination the Department may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for another period or periods, against penalties, and against the interest on the underpayments.

B. The interest on underpayments and overpayments shall be computed in the manner set forth in HCC 3.12.590(A) and (B). (Amended during codification; Ord. 4-30-81 § 1(66))

3.12.360 Penalties.

A. If any part of the deficiency for which a deficiency determination is made is due to negligence or intentional disregard of this chapter or authorized rules and regulations, a penalty of ten percent of the amount of the determination will be added thereto.

B. If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade this chapter or authorized rules and regulations, a penalty of twenty-five percent of the amount of the determination will be added thereto. (Ord. 4-30-81 § 1(67, 68))

3.12.365 Departmental determination—Notice.

A. The Department will give to the retailer or person storing, using or consuming tangible personal property written notice of its determination.

B. The notice may be served personally or by mail; if by mail, the notice will be addressed to the retailer or person storing, using or consuming tangible personal property at his address as it appears in the records of the Department.

C. In case of service by mail of any notice required by this chapter, the service is complete at the time of deposit in the United States post office. (Ord. 4-30-81 § 1(69))

3.12.370 Notice of deficiency determination—Timeframe.

A. Except in the case of fraud, intent to evade this chapter or regulations issued under it, failure to make a return, or claim for additional amount pursuant to HCC 3.12.415 notice of a deficiency determination will be personally served or mailed within three years after the last day of the calendar month following the monthly period for which the amount is proposed to be determined or within three years after the return is filed, whichever period expires the later. In the case of failure to make a return, or claim for additional amount pursuant to HCC 3.12.415, every notice of determination will be mailed or personally served within eight years after the last day of the calendar month following the monthly period for which the amount is proposed to be determined.

B. If, before the expiration of the time prescribed in this section for the mailing of a notice of deficiency determination, the taxpayer has consented in writing to the mailing of the notice after such time, the notice may be mailed at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon. (Amended during codification; Ord. 4-30-81 § 1(70))

3.12.375 Use tax—No return made—Estimate and computation.

If any person fails to make a return, the Department will make an estimate of the amount of the gross receipts of the person, or, as the case may be, of the amount of the total sales price of tangible personal property sold or purchased by the person, the storage, use or other consumption of which in the county is subject to the use tax. The estimate will be made for the period or periods in respect to which the person failed to make a return and will be based upon any information which is in the Department’s possession or may come into its possession. Upon the basis of this estimate, the Department will compute and determine the amount required to be paid to the county, adding to the sum thus arrived at a penalty equal to ten percent thereof. One or more determinations may be made for one or for more than one period. (Ord. 4-30-81 § 1(71.1))

3.12.380 Use tax—No return made—Business discontinued.

When a business is discontinued, a determination may be made at any time thereafter within the periods specified in HCC 3.12.370 as to liability arising out of that business, irrespective of whether the determination is issued prior to the due date of the liability as otherwise specified in this chapter. (Ord. 4-30-81 § 1(71.2))

3.12.385 Determination of offsets and interest.

A. In making a determination, the Department may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for another period or periods, against penalties, and against the interest on the underpayments.

B. The interest on underpayments and overpayments will be computed in the manner set forth in HCC 3.12.590(A) and (B). (Amended during codification; Ord. 4-30-81 § 1(72))

3.12.390 Interest on amount of determination.

The amount of the determination, exclusive of penalties, shall bear interest at the rate of one and one-half percent per month, or fraction thereof, from the last day of the month following the monthly period for which the amount, or any portion thereof, should have been returned until the date of payment. (Amended during codification; Ord. 4-30-81 § 1(73))

3.12.395 Penalties for fraud, evasion.

If the failure of any person to file a return is due to fraud or intent to evade this chapter or rules and regulations, a penalty of twenty-five percent of the amount required to be paid by the person, exclusive of penalties, will be added thereto in addition to the ten percent penalty provided in HCC 3.12.375. (Ord. 4-30-81 § 1(74))

3.12.400 Estimate, determination and penalty—Notice.

Promptly after making its determination the Department will give to the person written notice of the estimate, determination and penalty, the notice to be served personally or by mail in the manner prescribed for service of notice of a deficiency determination. (Ord. 4-30-81 § 1(75))

3.12.405 Redetermination—Petition—Timeframe.

A. Any person against whom a determination is made, under HCC 3.12.340 through 3.12.400, inclusive, or any person directly interested, may petition for a redetermination within thirty days after service upon the person of notice thereof.

B. If a petition for redetermination is not filed within the thirty-day period, the determination becomes final at the expiration of the period. (Ord. 4-30-81 § 1(79))

3.12.410 Hearings—Notice—Continuances.

A. If a petition for redetermination is filed within the thirty-day period, the Department shall reconsider the determination and, if the person has so requested in his petition, will grant the person an oral hearing and give him ten days’ notice of the time and place of the hearing.

B. The Department may continue the hearing from time to time as may be necessary. (Ord. 4-30-81 § 1(80))

3.12.415 Determination amount—Increase or decrease.

The Department may decrease or increase the amount of the determination before it becomes final but the amount may be increased only if a claim for the increase is asserted by the Department at or before the hearing. (Ord. 4-30-81 § 1(81))

3.12.420 Redetermination—Finality of order of department.

The order or decision of the Department upon a petition for redetermination becomes final thirty days after service upon the petitioner of notice thereof. (Ord. 4-30-81 § 1(82))

3.12.425 Redetermination—Due date.

All determinations made by the Department under HCC 3.12.340 through 3.12.400, inclusive, are due and payable at the time they become final. If they are not paid when due and payable, a penalty of ten percent of the amount of the determination, exclusive of interest and penalties, will be added thereto. (Ord. 4-30-81 § 1(83))

3.12.430 Redetermination—Notice.

Any notice required by HCC 3.12.405 through 3.12.425, inclusive, will be served personally or by mail in the manner prescribed for service of notice of a deficiency determination. (Ord. 4-30-81 § 1(84))

3.12.435 Security—Amount—Deposit—Return of surplus.

A. The Department, whenever it deems it necessary to ensure compliance with this chapter, may require any person subject thereto to place with it such security as the Department may determine. The amount of the security shall be fixed by the Department but, except as noted below, will not be greater than twice the estimated average liability of persons filing returns for quarterly periods or three times the estimated average liability of persons required to file returns for monthly periods, determined in such manner as the Department deems proper.

B. In case of persons habitually delinquent in their obligations under this chapter, the amount of the security shall not be greater than three times the average actual tax liability of persons filing returns for quarterly periods or five times the average actual tax liability of persons required to file returns for monthly periods.

C. The limitations herein provided apply regardless of the type of security placed with the Department.

D. The amount of the security may be increased or decreased by the Department subject to the limitations herein provided.

E. The Department may sell the security at public auction it if becomes necessary to do so in order to recover any tax or any amount required to be collected, interest or penalty due. Notice of the sale may be served upon the person who placed the security personally or by mail; if by mail, service will be made in the manner prescribed for service of a notice on a deficiency determination and will be addressed to the person at his address as it appears in the records of the Department. Security in the form of a bearer bond issued by the United States or the state which has a prevailing market price may, however, be sold by the Department at a private sale at a price not lower than the prevailing market price thereof.

F. Upon any sale any surplus above the amounts due will be returned to the person who placed the security. (Ord. 4-30-81 § 1(86))

3.12.440 Notice of delinquency to credit holders—Transfer or disposition of property or debt—Bank deposits.

A. If any person is delinquent in the payment of the amount required to be paid by him or in the event a determination has been made against him which remains unpaid, the Department may, not later than three years after the payment became delinquent, or within three years after the last recording of an abstract under HCC 3.12.480 or of a certificate under HCC 3.12.495, give notice thereof personally or by registered or certified mail to all persons, including any officer or Department of the state or any political subdivision or agency of the state, having in their possession or under their control any credits or other personal property belonging to the delinquent, or owing any debts to the delinquent or person against whom a determination has been made which remains unpaid, or owing any debts to the delinquent or such person. In the case of any state officer, Department or agency, the notice will be given to such officer, Department or agency prior to the time it presents the claim of the delinquent taxpayer to the state controller.

B. After receiving the notice, the persons so notified will neither transfer nor make any other disposition of the credits, other personal property, or debts in their possession or under their control at the time they received the notice until the Department consents to a transfer or disposition, or until sixty days elapse after the receipt of the notice, whichever period expires earlier.

C. All persons so notified shall, within ten days after receipt of the notice, advise the Department of all such credits, other personal property, or debts in their possession, under their control, or owing by them.

D. If the notice seeks to prevent the transfer or other disposition of a deposit in a bank or other credits or personal property in the possession or under the control of a bank, the notice to be effective will be delivered or mailed to the branch or office of the bank at which the deposit is carried or at which the credits or personal property is held.

E. If, during the effective period of the notice to withhold, any person so notified makes any transfer or disposition of the property or debts required to be withheld hereunder, to the extent of the value of the property or the amount of the debts thus transferred or paid, he will be liable to the county for any indebtedness due under this chapter from the person with respect to whose obligation the notice was given if solely by reason of the transfer or disposition the county is unable to recover the indebtedness of the person with respect to whose obligation the notice was given. (Ord. 4-30-81 § 1(87))

3.12.445 Collection of tax, penalties or interest—Limitation.

At any time within three years after any tax or any amount of tax required to be collected becomes due and payable, and at any time within three years after the delinquency of any tax or any amount of tax required to be collected, or within three years after the last recording of an abstract under HCC 3.12.480 or of a certificate under HCC 3.12.495, the Department may bring an action in the courts of this state, or any other state, or of the United States, in the name of the county to collect the amount delinquent together with penalties and interest. (Ord. 4-30-81 § 1(88))

3.12.450 Collection—Duties—Authority.

The attorney general, on behalf of the county, shall prosecute the action, and the provisions of NRS and the Nevada Rules of Civil Procedure and Nevada Rules of Appellate Procedure relating to service of summons, pleadings, proofs, trials and appeals are applicable to the proceedings. (Ord. 4-30-81 § 1(89))

3.12.455 Issuance of writ.

In the action a writ of attachment may issue, and no bond or affidavit previous to the issuing of the attachment is required. (Ord. 4-30-81 § 1(90))

3.12.460 Evidentiary effect of delinquency certificate.

In the action a certificate by the Department showing the delinquency is prima facie evidence of the determination of the tax or the amount of the tax, of the delinquency of the amounts set forth, and of the compliance by the Department with all the provisions of this chapter in relation to the computation and determination of the amount. (Ord. 4-30-81 § 1(91))

3.12.465 Use tax—Manner of service.

In any action relating to the use tax brought under this chapter, process may be served according to the Nevada Rules of Civil Procedure or may be served upon any agent or clerk in the state employed by any retailer in a place of business maintained by the retailer in the state. In the latter case a copy of the process will forthwith be sent by registered or certified mail to the retailer at his principal or home office. (Ord. 4-30-81 § 1(92))

3.12.470 Delinquency certificate—Filing.

If any amount required to be paid to a county under this chapter is not paid when due, the Department may, within three years after the amount is due, file in the office of the county clerk of such county a certificate specifying the amount required to be paid, interest and penalty due, the name and address as it appears on the records of the Department of the person liable, the compliance of the Department with this chapter in relation to the determination of the amount required to be paid, and a request that judgment be entered against the person in the amount required to be paid, together with interest and penalty as set forth in the certificate. (Ord. 4-30-81 § 1(93))

3.12.475 Entry of judgment.

The county clerk immediately upon the filing of the certificate will enter a judgment for the county to which the tax is due and payable against the person in the amount required to be paid, together with interest and penalty as set forth in the certificate. (Ord. 4-30-81 § 1(94))

3.12.480 Judgment—Lien—Duration.

A. An abstract of the judgment or a copy may be filed for record with the county recorder of any county.

B. From the time of the filing, the amount required to be paid, together with interest and penalty set forth, constitutes a lien upon all the real property in the county owned by the person liable or afterwards and before the lien expires acquired by him. The lien has the force, effect and priority of a judgment lien and will continue for five years from the date of the judgment so entered by the county clerk unless sooner released or otherwise discharged.

C. The lien may, within five years from the date of the judgment or within five years from the date of the last extension of the lien in the manner herein provided, be extended by filing for record in the office of the county recorder of any county, an abstract or copy of the judgment, and from the time of such filing, the lien shall be extended to the real property in the county for five years, unless sooner released or otherwise discharged. (Ord. 4-30-81 § 1(95))

3.12.485 Judgment—Execution.

Execution will issue upon the judgment upon request of the Department in the same manner as execution may issue upon other judgments, and sales will be held under such execution as prescribed in NRS. (Ord. 4-30-81 § 1(96))

3.12.490 Priority of claim or lien.

A. The amounts required to be paid by any person under this chapter together with interest and penalties shall be satisfied first in any of the following cases:

1. Whenever the person is insolvent;

2. Whenever the person makes a voluntary assignment of his assets:

3. Whenever the estate of the person in the hands of executors, administrators or heirs is insufficient to pay all the debts due from the deceased;

4. Whenever the estate and effects of an absconding, concealed or absent person required to pay any amount under this chapter are levied upon by process of law.

B. This section does not give the county a preference over any recorded lien which attached prior to the date when the amounts required to be paid became a lien; or preference over costs of administration, funeral expenses, expenses of last illness, family allowances, debts preferred by the laws of the United States or wages as provided in NRS 150.220. (Ord. 4-30-81 § 1(97))

3.12.495 Delinquency certificate—Recordation—Extension.

A. If any amount required to be paid to a county under this chapter is not paid when due, the Department may, within three years after the amount is due, file for record in the office of the county recorder of the county or of any other county a certificate specifying the amount, interest and penalty due, the name and address as it appears on the records of the Department of the person liable for the same, and the fact that the Department has complied with all provisions of this chapter in the determination of the amount required to be paid.

B. From the time of the filing for record, the amount required to be paid, together with interest and penalty, constitutes a lien upon all real property in the county owned by the person or afterwards and before the lien expires acquired by him. The lien has the force, effect and priority of a judgment lien and shall continue for five years from the time of the filing of the certificate unless sooner released or otherwise discharged.

C. The lien may, within five years from the date of the filing of the certificate or within five years from the date of the last extension of the lien in the manner herein provided, be extended by filing for record a new certificate in the office of the county recorder of any county, and from the time of such filing, the lien will be extended to the real property in such county for five years, unless sooner released or otherwise discharged. (Ord. 4-30-81 § 1(98))

3.12.500 Lien—Release by department.

The Department may at any time release all or any portion of the property subject to any lien provided for in this chapter from the lien or subordinate the lien to other liens and encumbrances if it determines that the amount, interest and penalties are secured sufficiently by a lien on other property or that the release or subordination of the lien will not jeopardize the collection of the amount, interest and penalties. (Ord. 4-30-81 § 1(99))

3.12.505 Evidentiary effect of certificate of release.

A certificate by the Department to the effect that any property has been released from the lien, or that the lien has been subordinated to other liens and encumbrances, is conclusive evidence that the property has been released, or that the lien has been subordinated as provided in the certificate. (Ord. 4-30-81 § 1(100))

3.12.510 Collection of tax—Warrant issuance—Levy and sale.

A. At any time within three years after any person is delinquent in the payment of any amount herein required to be paid, or within three years after the last recording of an abstract under HCC 3.12.480, or of a certificate under HCC 3.12.495 the Department or its authorized representative may issue a warrant for the enforcement of any liens and for the collection of any amount required to be paid to a county under this chapter.

B. The warrant shall be directed to any sheriff or constable and will have the same effect as a writ of execution.

C. The warrant will be levied and sale made pursuant to it in the same manner and with the same effect as a levy of and a sale pursuant to a writ of execution. (Ord. 4-30-81 § 1(101))

3.12.515 Writ of execution—Fees payable for services rendered.

The Department may pay or advance to the sheriff or constable the same fees, commissions and expenses for his services as are provided by law for similar services pursuant to a writ of execution. The Department, and not the court, will approve the fees for publication in a newspaper. (Ord. 4-30-81 § 1(102))

3.12.520 Collection of tax—Fee liability.

The fees, commissions and expenses are the obligation of the person required to pay any amount under this chapter and may be collected from him by virtue of the warrant or in any other manner provided in this chapter for the collection of the tax. (Ord. 4-30-81 § 1(103))

3.12.525 Seizure of property—Exemptions.

A. At any time within three years after any person is delinquent in the payment of any amount, the Department forthwith may collect the amount in the following manner. The Department shall seize any property, real or personal, of the person and sell the property, or a sufficient part of it, at public auction to pay the amount due, together with any interest or penalties imposed for the delinquency and any costs incurred on account of the seizure and sale.

B. Any seizure made to collect a sales tax due shall be only of the property of the retailer not exempt from execution under the provisions. (Ord. 4-30-81 § 1(104))

3.12.530 Notice of sale.

A. Notice of the sale and the time and place thereof will be given to the delinquent person in writing at least ten days before the date set for the sale in the following manner: The notice shall be enclosed in an envelope addressed to the person, in case of a sale for use taxes due, at his last-known address or place of business, and in case of a sale for sale taxes due, at his last-known residence or place of business in the state. It will be deposited in the United States mail, postage prepaid. The notice will also be published for at least ten days before the date set for the sale in a newspaper of general circulation published in the county in which the property seized is to be sold. If there is no newspaper of general circulation in the county, notice shall be posted in three public places in the county ten days prior to the date set for the sale.

B. The notice will contain a description of the property to be sold, a statement of the amount due, including interest, penalties and costs, the name of the delinquent, and the further statement that unless the amount due, interest, penalties and costs are paid on or before the time fixed in the notice for the sale, the property, or so much of it as may be necessary, will be sold in accordance with law and the notice. (Ord. 4-30-81 § 1(105))

3.12.535 Sale—Bill of sale—Disposition of unsold portion.

A. At the sale the Department shall sell the property in accordance with law and the notice and shall deliver to the purchaser a bill of sale for the personal property and a deed for any real property sold. The bill of sale or deed vests the interests or title of the person liable for the amount in the purchaser.

B. The unsold portion of any property seized may be left at the place of sale at the risk of the person liable for the amount. (Ord. 4-30-81 § 1(106))

3.12.540 Excess proceeds—Disposition—Third-party claims.

A. If, upon the sale, the moneys received exceed the total of all amounts, including interest, penalties and costs due the county, the Department will return the excess to the person liable for the amounts and obtain his receipt.

B. If any person having an interest in or lien upon the property files with the Department, prior to the sale, notice of his interest or lien, the Department will withhold any excess, pending a determination of the rights of the respective parties thereto by a court of competent jurisdiction.

C. If for any reason the receipt of the person liable for the amount is not available, the Department shall deposit the excess moneys with the county treasurer, as trustee for the owner, subject to the order of the person liable for the amount, his heirs, successors or assigns. (Ord. 4-30-81 § 1(107))

3.12.545 Successor, assignee to withhold tax from purchase price.

If any retailer liable for any amount under this chapter sells out his business or stock of goods, or quits the business, his successors or assigns shall withhold sufficient of the purchase price to cover such amount until the former owner produces a receipt from the Department showing that it has been paid or a certificate stating that no amount is due. (Ord. 4-30-81 § 1(108))

3.12.550 Liability of purchaser for failure to withhold purchase price.

A. If the purchaser of a business or stock of goods fails to withhold the purchase price as required, he becomes personally liable for the payment of the amount required to be withheld by him to the extent of the purchase price, valued in money. Within sixty days after receiving a written request from the purchaser for a certificate, or within sixty days from the date the former owner’s records are made available for audit, whichever period expires the later, but in any event not later than ninety days after receiving the request, the Department shall either issue the certificate or mail notice to the purchaser at his address as it appears on the records of the Department, of the amount that must be paid as a condition of issuing the certificate.

B. Failure of the Department to mail the notice will release the purchaser from any further obligation to withhold the purchase price as above provided.

C. The time within which the obligation of a successor may be enforced will start to run at the time the retailer sells out his business or stock of goods or at the time that the determination against the retailer becomes final, whichever event occurs later. (Ord. 4-30-81 § 1(109))

3.12.555 Certification of excess amount collected.

If the Department determines that any amount, penalty or interest has been paid more than once or has been erroneously or illegally collected or computed, the Department will set forth that fact in the records of the Department and will certify to the board of commissioners the amount collected in excess of the amount legally due and the person from whom it was collected or by whom paid. If approved by the board of commissioners, the excess amount collected or paid will be credited on any amounts then due and payable from the person under this chapter, and the balance will be refunded to the person. or his successors, administrators or executors. (Ord. 4-30-81 § 1(110.1))

3.12.560 Overpayment of use tax by purchaser.

Any overpayment of the use tax by a purchaser to a retailer who is required to collect the tax and who gives the purchaser a receipt therefor pursuant to Article III of this chapter, will be credited or refunded by the county. (Ord. 4-30-81 § 1(110.2))

3.12.565 Refund—Claims filing—Timeframe.

A. No refund may be allowed unless a claim for it is filed with the Department within three years from the last day of the month following the close of the period for which the overpayment was made, or, with respect to determinations made under HCC 3.12.345 through 3.12.400, within six months after the determinations become final, or within six months from the date of overpayment, whichever period expires later.

B. No credit may be allowed after the expiration of the period specified for filing claims for refund unless a claim for credit is filed with the Department within that period, or unless the credit relates to a period for which a waiver is given pursuant to HCC 3.12.370. (Ord. 4-30-81 § 1(111))

3.12.570 Credit or refund for use tax—Reimbursement of vendor for sales tax.

No credit or refund of any amount paid pursuant to Article III of this chapter will be allowed on the ground that the storage, use or other consumption of the property is exempted under HCC 3.12.285 unless the person who paid the amount reimburses his vendor for the amount of the sales tax imposed upon his vendor with respect to the sale of the property and paid by the vendor to the county. (Ord. 4-30-81 § 1(112))

3.12.575 Claim for refund—Form—Contents.

Every claim will be in writing and state the specific grounds upon which the claim is founded. (Ord. 4-30-81 § 1(113))

3.12.580 Effect of failure to file claim.

Failure to file a claim within the time prescribed in HCC 3.12.565 constitutes a waiver of any demand against the county on account of overpayment. (Ord. 4-30-81 § 1(114))

3.12.585 Disallowance of claim—Notice.

Within thirty days after disallowing any claim in whole or in part, the Department will serve notice of its action on the claimant in the manner prescribed for service of notice of a deficiency determination. (Ord. 4-30-81 § 1(115))

3.12.590 Interest on overpayment—Restriction.

A. Interest must be paid upon any overpayments of any amount of tax at the rate of one-half of one percent per month from the last day of the calendar month following the period for which the overpayment was made; but no refund or credit may be made of any interest imposed upon the person making the overpayment with respect to the amount being refunded or credited.

B. The interest must be paid as follows:

1. In the case of a refund, to the last day of the calendar month following the date upon which the person making the overpayment, if he has not already filed a claim is notified by the Department that a claim may be filed or the date upon which the claim is certified to the board of commissioners, whichever date is earlier.

2. In the case of a credit, to the same date as that to which interest is computed on the tax or amount against which the credit is applied.

C. If the Department determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon. (Ord. 4-30-81 § 1(116, 117))

3.12.595 Enjoining collection prohibited.

No injunction or writ of mandate or other legal or equitable process will issue in any suit, action or proceeding in any court against the state, a county, any officer thereof to prevent or enjoin the collection under this chapter of any tax or any amount of tax required to be collected. (Ord. 4-30-81 § 1(118))

3.12.600 Refund—Claim as condition precedent.

No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally determined or collected unless a claim for refund or credit has been duly filed. (Ord. 4-30-81 § 1(119))

3.12.605 Refund—Timeframe—Waiver.

A. Within ninety days after the mailing of the notice of the Department’s action upon a claim filed pursuant to this chapter, the claimant may bring an action against the Department on the grounds set forth in the claim in a court of competent jurisdiction in Carson City for the recovery of the whole or any part of the amount with respect to which the claim has been disallowed.

B. Failure to bring action within the time specified constitutes a waiver of any demand against the county on account of alleged overpayments. (Ord. 4-30-81 § 1(120))

3.12.610 Right of action on departmental failure to notify.

If the Department fails to mail notice of action on a claim within six months after the claim is filed, the claimant may, prior to the mailing of notice by the Department of its action on the claim, consider the claim disallowed and bring an action against the Department on the grounds set forth in the claim for the recovery of the whole or any part of the amount claimed as an overpayment. (Ord. 4-30-81 § 1(121))

3.12.615 Judgment—Refund of balance.

A. If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited as follows:

1. If the judgment is for a refund of sales taxes, it will be credited on any sales or use tax or amount of use tax due from the plaintiff.

2. If the judgment is for a refund of use taxes, it will be refunded to the plaintiff.

B. The balance of the judgment will be refunded to the plaintiff. (Ord. 4-30-81 § 1(122))

3.12.620 Allowance of interest.

In any judgment, interest shall be allowed at the rate of six percent per annum upon the amount found to have been illegally collected from the date of payment of the amount to the date of allowance of credit of the judgment, or to a date preceding the date of the refund warrant by not more than thirty days, the date to be determined by the Department. (Ord. 4-30-81 § 1(123))

3.12.625 Judgment not to be rendered for assignee-plaintiff.

A judgment shall not be rendered in favor of the plaintiff in any action brought against the Department to recover any amount paid when the action is brought by or in the name of an assignee of the person paying the amount or by any person other than the person who paid the amount. (Ord. 4-30-81 § 1(124))

3.12.630 Erroneous refunds—Recovery—Jurisdiction.

The Department may recover any refund or part thereof which is erroneously made and any credit or part thereof which is erroneously allowed in an action brought in a court of competent jurisdiction in the county to which the refund is owed, in the name of such county. (Ord. 4-30-81 § 1(125))

3.12.635 Erroneous refunds—Prosecution.

The district attorney, on behalf of the county, shall prosecute the action, and the provisions of NRS and the Nevada Rules of Civil Procedure and Nevada Rules of Appellate Procedure relating to service of summons, pleadings, proofs, trials and appeals are applicable to the proceedings. (Ord. 4-30-81 § 1(126))

3.12.640 Cancellation of illegal determination—Procedure.

A. If any amount in excess of twenty-five dollars has been illegally determined, either by the person filing the return or by the Department, the Department will certify this fact to the board of county commissioners, and the board shall authorize the cancellation of the amount upon the records of the Department.

B. If an amount not exceeding twenty-five dollars has been illegally determined, either by the person filing a return or by the Department, the Department, without certifying this fact to such board, shall authorize the cancellation of the amount upon the records of the Department. (Ord. 4-30-81 § 1(127))

3.12.645 Enforcement by department.

A. The Department will enforce the provisions of this chapter and may prescribe, adopt and enforce regulations relating to the administration and enforcement of this chapter.

B. The Department may prescribe the extent to which any ruling or regulation shall be applied without retroactive effect. (Ord. 4-30-81 § 1(128))

3.12.650 Employment of accountants, investigators and others—Delegation of authority.

The Department may employ accountants, auditors, investigators, assistants and clerks necessary for the efficient administration of this chapter, and may delegate authority to its representatives to conduct hearings, prescribe regulations or perform any other duties imposed by this chapter. (Ord. 4-30-81 § 1(129))

3.12.655 Recordkeeping by sellers, retailers and others.

A. Every seller, every retailer and every person storing, using or otherwise consuming in the county tangible personal property purchased from a retailer will keep such records, receipts, invoices and other pertinent papers in such form as the Department may require.

B. Every seller, retailer or person who files the returns required under this chapter shall keep such records for not less than four years from the making of the records unless the Department in writing sooner authorizes their destruction.

C. Every seller, retailer or person who fails to file the returns required under this chapter shall keep such records for not less than eight years from the making of such records unless the Department in writing sooner authorizes their destruction. (Ord. 4-30-81 § 1(130))

3.12.660 Examination of records.

The Department, or any person authorized in writing by it, may examine the books, papers, records and equipment of any person selling tangible personal property and any person liable for the use tax and may investigate the character of the business of the person in order to verify the accuracy of any return made or, if no return is made by the person, to ascertain and determine the amount required to be paid. (Ord. 4-30-81 § 1(131))

3.12.665 Use tax—Administration reports—Contents.

In administration of the use tax, the Department may require the filing of reports by any person or class of persons having in his or their possession or custody information relating to sales of tangible personal property, the storage, use or other consumption of which is subject to the tax. The report will:

A. Be filed when the Department requires;

B. Set forth the names and addresses of purchasers of the tangible personal property, the sales price of the property, the date of sale, and such other information as the Department may require. (Ord. 4-30-81 § 1(132))

3.12.670 Failure to file return—Violation—Penalty.

Any retailer or other person who fails or refuses to furnish any return required to be made, or who fails or refuses to furnish a supplemental return or other data required by the Department, or who renders a false or fraudulent return, is guilty of a misdemeanor and subject to a fine of not exceeding five hundred dollars for each offense. (Ord. 4-30-81 § 1(134))

3.12.675 False or fraudulent return—Penalty.

Any person required to make, render, sign or verify any report who makes any false or fraudulent return, with intent to defeat or evade the determination of an amount due required by law to be made, shall for each offense be fined not less than three hundred dollars nor more than five thousand dollars or be imprisoned for not exceeding one year in the county jail, or be subject to both fine and imprisonment. (Ord. 4-30-81 § 1(135))

3.12.680 Other violations.

Any violation of this chapter, except as otherwise provided, is a misdemeanor. (Ord. 4-30-81 § 1(136))

3.12.685 Statute of limitations.

Any prosecution for violation of any of the penal provisions of this chapter shall be instituted within three years after the commission of the offense. (Ord. 4-30-81 § 1(137))

3.12.690 Application of res judicata doctrine.

In the determination of any case arising under this chapter, the rule of res judicata is applicable only if the liability involved is for the same quarterly period as was involved in another case previously determined. (Ord. 4-30-81 § 1(138))

3.12.695 County-city relief tax fund—Creation—Transfers.

A. All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid to counties under this chapter must be paid to the Department in the form of remittances payable to the Department.

B. The Department will deposit the payments with the state treasurer for credit to the sales and use tax account in the state general funds.

C. The state controller, acting upon the collection data furnished by the Department shall monthly transfer one-half percent of all fees, taxes, interest and penalties collected in the county during the preceding month to the state general fund as compensation to the state for the costs of collecting the tax for the county. (Ord. 4-30-81 § 1(139))

3.12.700 County remedies cumulative.

The remedies of the county provided for in this chapter are cumulative, and no action taken by the Department, attorney general or district attorney constitutes an election by the county to pursue any remedy to the exclusion of any other remedy for which provision is made in this chapter. (Ord. 4-30-81 § 1(141))

3.12.705 Authority to act for county.

In all proceedings under this chapter, the Department may act for and on behalf of the county. (Ord. 4-30-81 § 1(142))

3.12.710 Contract with department to administer.

Prior to May 1, 1981, the board of county commissioners must amend its contract with the Department of Taxation to perform all functions incident to the administration and operation of this chapter. (Ord. 4-30-81 § 1(144))