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AB69 • 2025

Removes the prospective expiration of the Nye County Sales and Use Tax Act of 2007. (BDR S-137)

AN ACT relating to taxation; removing the prospective expiration of the Nye County Sales and Use Tax Act of 2007; and providing other matters properly relating thereto. Close title AN ACT relating to taxation; removing the prospective expiration of the Nye County Sales and Use Tax Act of 2007; and providing other matters properly relating thereto.

Taxes
Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
Assembly Committee on Revenue
Last action
Official status
Approved by the Governor. Chapter 213. (See full list below)
Effective date
Not listed

Plain English Breakdown

The official source material does not specify how the tax will be used after October 1, 2027. It only confirms that the expiration date is removed.

Nye County Sales and Use Tax Act Extension

This law removes the expiration date for a tax in Nye County that funds public safety improvements.

What This Bill Does

  • Removes the set expiration date of October 1, 2027, for the Nye County Sales and Use Tax Act of 2007.

Who It Names or Affects

  • Residents and businesses in Nye County, as they will continue paying this sales and use tax.
  • The Board of County Commissioners of Nye County, who can keep using the tax money for public safety needs.

Terms To Know

Sales and Use Tax
A type of tax that is added to the price of goods when they are sold or used.
Public Safety Personnel
People who work in jobs related to keeping communities safe, like firefighters and police officers.

Limits and Unknowns

  • The law does not change how much the tax is.
  • It only affects Nye County and its residents.
  • No changes are made to other parts of Nevada's state or local government budgets.

Bill History

  1. 2024-11-20 Nevada Electronic Legislative Information System

    Approved by the Governor. Chapter 213. (See full list below)

Official Summary Text

Removes the prospective expiration of the Nye County Sales and Use Tax Act of 2007. (BDR S-137)

Current Bill Text

Read the full stored bill text 
- 83rd Session (2025)
Assembly Bill No. 69–Committee on Revenue

CHAPTER..........

AN ACT relating to taxation; removing the prospective expiration
of the Nye County Sales and Use Tax Act of 2007; and
providing other matters properly relating thereto.
Legislative Counsel’s Digest:
Existing law authorizes the Board of County Commissioners of Nye County to
impose a sales and use tax in Nye County to: (1) recruit, employ and equip
additional firefig hters, deputy sheriffs to the Sheriff and other public safety
personnel; (2) improve and equip existing public safety facilities; and (3) construct
and equip new public safety facilities in the areas of Pahrump, Amargosa Valley,
Beatty, Tonopah, Round Moun tain, Manhattan, Gabbs and any other town or city
created in Nye County after October 1, 2007, and in the remaining unincorporated
area of Nye County on a pro rata basis. (Nye County Sales and Use Tax Act of
2007) The Nye County Sales and Use Tax Act of 20 07 is set to expire on
October 1, 2027. (Section 23 of chapter 545, Statutes of Nevada 2007, at page
3428, as amended by chapter 623, Statutes of Nevada 2019, at page 4192) Sections
1 and 2 of this bill remove the prospective expiration of the Act and ame ndments
relating thereto, thereby authorizing the imposition of such a tax in Nye County
after October 1, 2027.

EXPLANATION – Matter in bolded italics is new; matter between brackets [omitted material] is material to be omitted.

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

Section 1. Section 23 of chapter 545, Statutes of Nevada 2007,
at page 3428, as amended by chapter 623, Statutes of Nevada 2019,
at page 4192, is hereby amended to read as follows:
Sec. 23. 1. This section and sections 3 to 22,
inclusive, of this act become effective:
(a) Upon passage and approval for the purposes of
enacting ordinances and performing any other preparatory
administrative tasks that are necessary to carry out the
provisions of this act; and
(b) On October 1, 2007, for all other purposes.
2. Sections 1 and 2 of this act become effective on
October 1, 2007.
[3. Sections 3 to 22, inclusive, of this act expire by
limitation on October 1, 2027.]
Sec. 2. Section 28 of chapter 387, Statutes of Nevada 2009, at
page 2104, as amended by chapter 6 23, Statutes of Nevada 2019, at
page 4192, is hereby amended to read as follows:
Sec. 28. 1. This section and sections 4, 18 and 27 of
this act become effective upon passage and approval.

– 2 –

- 83rd Session (2025)
2. Sections 2, 3, 5, 6, 7, 9, 11 to 16, inclusive, and 19 to
26, inclusive, of this act become effective on July 1, 2009.
3. Section 17 of this act becomes effective on July 1,
2011.
4. [Section 25 of this act expires by limitation on
September 30, 2027.
5.] Sections 7 and 9 of this act expire by limitation on
September 30, 2029.
[6.] 5. Sections 8 and 10 of this act become effective on
October 1, 2029.
Sec. 3. This act becomes effective upon passage and approval.

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