Given we’ve shared that a general improvement district’s (“GID’s”) Board of Trustees’ (“Board’s”) power to “fix, and from time to time increase or decrease…rates, tolls or charges other than special assessments” flows from NRS 318.197(1), and this NRS instructs those exactions may “includ(e)…charges for services or facilities furnished,” here we examine service fees, whether they are encompassed within the term “charges for services or facilities” to pay the costs the District incurs to furnish services, and whether they are assessed by the District? Much like facility fees, service fees are “user fees…imposed by…government for the primary purpose of (re)covering the cost(s) of providing a service, directly raising funds from the people who benefit from the particular public good or service being provided.”¹

So does the Incline Village General Improvement District (“IVGID”) assess service fees? The answer is yes. That’s because these fees are charged for the water and sewer services the District furnishes. And the garbage refuse service the District contracts to provide with Waste Management. And the food and beverage purchased at the District’s restaurant(s) and food courts. And the defensible space fees included within the District’s water bills. And the lessons the District offers at its golf courses, tennis/pickleball center, Diamond Peak and the Recreation Center. Or ski/snowboard repairs at Diamond Peak or the Hyatt Sport Shop. Or programming at the Recreation Center.

So now you know!

1. Go to https://taxfoundation.org/taxedu/glossary/user-fee/).