NRS237.060. “Rule” defined.

      1.  “Rule” means:

      (a) An ordinance by the adoption of which the governing body of a local government exercises legislative powers; and

      (b) An action taken by the governing body of a local government that imposes, increases or changes the basis for the calculation of a fee that is paid in whole or in substantial part by businesses.

      2.  “Rule” does not include:

      (a) An action taken by the governing body of a local government that imposes, increases or changes the basis for the calculation of:

             (1) Special assessments imposed pursuant to chapter 271 of NRS;

             (2) Impact fees imposed pursuant to chapter 278B of NRS;

             (3) Fees for remediation imposed pursuant to chapter 540A of NRS;

             (4) Taxes ad valorem;

             (5) Sales and use taxes; or

             (6) A fee that has been negotiated pursuant to a contract between a business and a local government.

      (b) An action taken by the governing body of a local government that approves, amends or augments the annual budget of the local government.

      (c) An ordinance adopted by the governing body of a local government pursuant to a provision of chapter 271, 271A, 278, 278A, 278B or 350 of NRS.

      (d) An ordinance adopted by or action taken by the governing body of a local government that authorizes or relates to the issuance of bonds or other evidence of debt of the local government.

      (Added to NRS by 1999, 2072; A 2001, 755; 2005, 2370)