NAC354.845. Application for exemption from limitation on increase of building permit basis.

Latest version.

The Nevada Tax Commission will exempt a local government from the limitation on the increase of its building permit basis as provided pursuant to the provisions of NRS 354.59891 if the local government files with the Department:

     1. A resolution approved by the governing board of the local government which:

     (a) Authorizes the creation of an enterprise fund exclusively for fees for building permits; and

     (b) Restricts the use of the money in the enterprise fund as provided by the provisions of subsection 4 of NRS 354.59891.

     2. A statement of the method used to calculate the general overhead and the costs of administering the program for the issuance of building permits.

     3. A completed form prescribed by the Department which relates to the enterprise fund.

(Added to NAC by Tax Comm’n, eff. 8-2-90)—(Substituted in revision for NAC 354.755)

                    
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