City of Las Vegas v. MacK

OPINION

By the Court,

Mowbray, J.:

The Nevada Legislature enacted in 1969 the County-City Relief Tax Law. See chapter 377 of Nevada Revised Statutes. In substance, the law provides that, upon petition by a majority of the governing body of each city within a county, the board of county commissioners of that county shall enact a county ordinance imposing a sales tax at the rate of one-half of 1 percent on the gross receipts of any retailer doing business within the county. The law further provides that the county treasurer shall (a), if there is one incorporated city in the county, apportion such…