NRS 377.020: Definitions.

As used in this chapter, unless the context requires otherwise:

1. “Basic city-county relief tax” means that portion of the tax which is levied at the rate of 0.5 percent.

2. “City” means an incorporated city.

3. “County” includes Carson City.

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