Nevada Code § 266.344

Imposition in certain cities; master plan required; amount; collection; penalties for delinquent payment
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1. Except as otherwise provided in this
section, the city council of a city of population category two or three in a
county whose population is 700,000 or more may, by ordinance, impose a
surcharge on each access line or trunk line of each customer to the local
exchange of any telephone company providing those lines in the city, for the
enhancement of the telephone system for reporting an emergency in the city.
2. A city council may not impose a
surcharge pursuant to this section unless the city council first adopts a
5-year master plan for the enhancement of the telephone system for reporting
emergencies in the city. The master plan must include an estimate of the cost
of the enhancement of the telephone system and all proposed sources of money
for funding the enhancement.
3. The surcharge imposed by a city council
pursuant to this section:
(a) For each access line to the local exchange of
a telephone company, must not exceed 25 cents each month; and
(b) For each trunk line to the local exchange of
a telephone company, must equal 10 times the amount of the surcharge imposed
for each access line to the local exchange of a telephone company pursuant to
paragraph (a).
4. A telephone company which provides
access lines or trunk lines in a city that imposes a surcharge pursuant to this
section shall collect the surcharge from its customers each month. The
telephone company shall remit the surcharge it collects to the treasurer of the
city in which the surcharge is imposed not later than the 15th day of the month
after the month it receives payment of the surcharge from its customers.
5. An ordinance adopted pursuant to
subsection 1 may include a schedule of penalties for the delinquent payment of
amounts due from telephone companies pursuant to this section. Such a schedule:
(a) Must provide for a grace period of not less
than 90 days after the date on which the telephone company must otherwise remit
the surcharge to the city treasurer; and
(b) Must not provide for a penalty that exceeds 5
percent of the cumulative amount of surcharges owed by a telephone company.

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