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An ordinance enacted pursuant to this chapter must include provisions in substance as follows:
A. A provision imposing a tax upon retailers at the rate of not more than:
1. One-fourth of one percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail, or stored, used or otherwise consumed, in the county.
B. Provisions substantially identical to those contained in chapter 374 of Nevada Revised Statutes, insofar as applicable.
C. A provision that all amendments to chapter 374 of Nevada Revised Statutes after the date of enactment of the ordinance, not inconsistent with this chapter, automatically become a part of an ordinance enacted pursuant to this chapter.
D. A provision stating the specific purpose for which the proceeds of the tax must be expended.
E. A provision that the county shall contract before the effective date of the ordinance with the department to perform all functions incident to the administration or operation of the tax in the county.
F. A provision that exempts from the tax or any increase in the tax the gross receipts from the sale of, and the storage, use or other consumption in a county of, tangible personal property used for the performance of a written contract:
1. Entered into on or before the effective date of the tax or the increase in the tax; or
2. For the construction of an improvement to real property for which a binding bid was submitted before the effective date of the tax or the increase in the tax if the bid was afterward accepted, if, under the terms of the contract or bid, the contract price or bid amount cannot be adjusted to reflect the imposition of the tax or the increase in the tax. (Bill 2014-A, 2014)