COUNTY EXTORTION RATES & STATE REMITTANCE CONDUITS
SALES TAX BY COUNTY (NRS 372 / NRS 374 / NRS 377)
| COUNTY | SALES TAX RATE |
|---|---|
| Clark County | 8.375% |
| Washoe County | 8.265% |
| Carson City | 7.600% |
| Storey County | 7.600% |
| Nye County | 7.600% |
| All Other Counties | Varies (Base State Rate is 6.850% + Local Add-ons) |
STATE-IMPOSED CHARGES COLLECTED BY COUNTIES (PHASE 1 AUDIT)
County offices frequently act as collection agents for the State of Nevada. Even when you pay a County Clerk or District Court Clerk at a county counter, state law siphons the money into state accounts:
| AUDIT ID | COUNTY COLLECTOR | CHARGE | AMOUNT | REVENUE FLOW / BENEFICIARY | STATUTE |
|---|---|---|---|---|---|
| NV-S-0115 | District Court Clerk | District-court civil commencement State General Fund surcharge | $32 | state_via_county → State General Fund |
NRS 19.030 |
| NV-S-0116 | District Court | Felony / gross misdemeanor administrative assessment | $25 | court_collected_mixed → Statutory state/local funds |
NRS 176.062 |
| NV-S-0118 | District Court Clerk | District court additional civil filing surcharge | $99 | state_authorized_local_revenue → County special account |
NRS 19.0302 |
| NV-S-0119 | County Clerk | Marriage license State General Fund component | $4 | state_via_county → State General Fund |
NRS 122.060 |
| NV-S-0120 | County Clerk | Marriage license state domestic/sexual violence account component | $50 | state_via_county → Account for Aid for Victims of Domestic or Sexual Violence |
NRS 122.060 |
STATE AUTHORIZATION OF LOCAL UTILITY & TELECOM LEVIES (PHASE 2 SCOPE)
Even when a surcharge does not enter the Nevada State Treasury, state enabling statutes authorize counties and municipalities to extract monthly surcharges directly on consumer utility and telecom bills:
| SECTOR | LOCAL LEVY / SURCHARGE | RATE & EFFECTIVE DATE | ENABLING STATUTE / TARIFF | AUDIT CLASSIFICATION |
|---|---|---|---|---|
| Telephone / Mobile | Clark County Emergency 911 Telephone Surcharge | $0.50/month per wireline/mobile line · $5.00/month per trunk line (Effective Apr 1, 2026) | NRS 244A.7643 / Clark County 911 Surcharge | Phase 2 Local Receipt State-law authorization; county revenue (not State Treasury) |
| Electricity / Utilities | Local-Government Utility Franchise & Municipal Fees | Varies by municipality (in addition to $0.00039/kWh State UEC) | NRS Chapter 704 / NV Energy Jan 2026 Tariff | Phase 2 Tariff Audit Explicitly noted on 2026 NV Energy rate sheets; audited per municipality in Phase 2 |