Assembly Bill No. 204-Committee on Elections,
Procedures, and Ethics
February 26, 1997
____________
Referred to Committee on Taxation
SUMMARY--Provides for study of feasibility of consolidating collection of taxes and fees within Department of Taxation and of actual cost of collecting taxes and fees on behalf of local governments. (BDR S-297)
FISCAL NOTE: Effect on Local Government: No.
Effect on the State or on Industrial Insurance: Yes.
EXPLANATION - Matter in italics is new; matter in brackets [ ] is material to be omitted.
AN ACT relating to taxation; providing for a study of the feasibility of consolidating the collection of taxes and fees within the Department of Taxation and of the cost of collecting taxes and fees on behalf of local governments; and providing other matters properly relating thereto.
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 1 1. The committee to study the feasibility of consolidating the collection of state taxes and fees within the Department of Taxation is hereby created. The following persons shall serve as ex officio members of the committee:
(a) The Executive Director of the Department of Taxation;
(b) The Director of the Department of Administration;
(c) The State Treasurer;
(d) The Director of the Department of Motor Vehicles and Public Safety; and
(e) The Director of the Department of Transportation.
These members of the committee shall select a chairman from among their membership.
2. The ex officio members of the committee prescribed in subsection 1 may appoint to serve as a member of the committee another person whom the members of the committee consider necessary to conduct the study.
3. Each member of the committee shall serve without additional compensation except that while he is engaged in the business of the committee he is entitled to receive the per diem allowance and travel expenses provided for state officers and employees generally.
4. The Executive Director of the Department of Taxation shall provide the necessary staff for the committee.
5. The provisions of chapter 241 of NRS apply to the meetings of the committee.
Sec. 2 The committee shall:
1. Review and evaluate the methods for the collection of taxes and fees and the procedures for auditing currently used by state agencies to determine whether any coordination or consolidation of those methods and procedures between the state agencies can be achieved;
2. Review and evaluate the effectiveness of electronic transfers of money for the payment and collection of taxes and fees;
3. Identify all state taxes and fees whose collection should be transferred to the Department of Taxation.
4. Evaluate the effect that a consolidation of the collection of state taxes and fees within the Department of Taxation will have upon:
(a) The budget of each state agency whose responsibility for the collection of a state tax or fee may be transferred to the Department of Taxation; and
(b) The budget of the Department of Taxation, including, without limitation, the requirements for additional employees, computers and other equipment, offices and the training of employees.
5. Review the taxes and fees which are collected by the Department of Taxation for the benefit of local governments and determine the actual cost to the department to collect those taxes and fees and the methods used to determine the actual cost of collecting those taxes and fees.
Sec. 3 All agencies of the state shall cooperate with the committee and provide to the committee any information or material that the committee requests to conduct its study and prepare its reports.
Sec. 4 The committee shall prepare and submit:
1. An initial report that includes a summary of the progress of the study to the Legislative Commission not later than March 1, 1998;
2. A second report that includes a summary of the progress of the study to the Legislative Commission not later than October 1, 1998; and
3. A final report of its findings and recommendations for legislation to the Director of the Legislative Counsel Bureau before the commencement of the 70th session of the Nevada Legislature for transmittal to the Senate Standing Committee on Taxation and the Assembly Standing Committee on Taxation.