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.

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.) 

Local Governments

  • Washoe County
  • City of Reno
  • City of Sparks

Special Districts

  • Truckee Meadows Fire Protection District
  • North Lake Tahoe Fire Protection District
  • Incline Village GID
  • Palomino Valley GID
  • Carson-Truckee Water Conservancy District  

Enterprise Districts

  • Sun Valley Water and Sanitation GID
  • Verdi Television GID
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

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:

  • Explore Reno’s historical C-Tax revenue and year-over-year changes
  • View how C-Tax supports the City’s Fiscal Year budget
  • See a breakdown of statewide C-Tax revenue by source
  • Navigate a map of Nevada showing total C-Tax by county
  • Access detailed monthly payment data for entities within Washoe County


Interested in learning more? Download our City Council presentation, browse helpful fact sheets, or access the raw data below:

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