Consolidated Tax

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What is Consolidated Tax?

Consolidated Tax, or C-Tax for short, consolidates six distinct taxes into a single revenue pool. These funds are then distributed monthly to local governments and districts using a two-step allocation formula.

What are the Six Taxes that Make Up C-Tax?

Supplemental City-County Relief Tax (SCCRT)

Part of the total sales tax that is paid when purchasing a good. SCCRT is the largest component of C-Tax

Basic City-County Relief Tax (BCCRT)

Also, part of the total sales tax that is paid when purchasing a good. BCCRT is the second-largest component of C-Tax.

Governmental Services Tax (GST)

Tax paid annually when registering a vehicle.

Real Property Transfer Tax (RPTT)

Tax paid during real estate transactions, by the buyer or seller.

Cigarette Tax

Tax on each pack of cigarettes, paid by wholesalers. (Excludes e-cigarettes, cigars, chewing tobacco, etc.)

Liquor Tax

Tax on spirits over 22% alcohol content, paid by wholesalers. (Does not include tax revenue on beer, wine, seltzers, or malt beverages.)

Who Receives Consolidated Taxes in Washoe County?

City of Reno’s C-Tax Share in Everyday Transactions

Example	Tax Type	Total Taxes Paid	Amount City of Reno Receives in C-Tax
You buy a $100 lawnmower from a local hardware store in Washoe County.	Sales Tax (BCCRT+SCCRT)	$8.27	$0.69
You register a $30,000 car in Washoe County.	GST	$420.00	$63.00
You buy or sell a $500,000 home in Washoe County.	RPTT	$2,050.00	$169.00
A wholesaler purchases a carton of cigarettes to be sold in Nevada.	Cigarette Tax	$18.00	$0.05
A wholesaler purchases a 1.75-liter bottle of liquor to be sold in Nevada.	Liquor Tax	$1.66	$0.01

Why Is C-Tax Important?

C-Tax is a major revenue source for Nevada’s local governments—often the first or second-largest funding source depending on the jurisdiction. For the City of Reno, C-Tax is the largest General Fund revenue source.

This means that C-Tax helps fund nearly every service the City of Reno provides. These services include:

Police and Fire Services
911 Dispatch
Parks and Recreation Facilities & Programs
Municipal Court and City Attorney
Code Enforcement
Planning Review
Business Licensing
Maintenance of City Facilities
General Government Support Services

Explore C-Tax with Our Interactive Dashboard

This interactive dashboard provides a detailed view of C-Tax revenue and distributions across Nevada, with a focus on the City of Reno and Washoe County.

Users can: