Assembly Bill No. 340

Assembly Bill No. 340-Assemblymen Humke, Anderson, Lambert, Freeman, Gustavson, Ernaut, Sandoval, Evans and Hickey

April 8, 1997
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Referred to Committee on Taxation

SUMMARY--Ends additional vehicle privilege tax in Washoe County. (BDR S-1277)

FISCAL NOTE: Effect on Local Government: Yes.

Effect on the State or on Industrial Insurance: No.

EXPLANATION - Matter in italics is new; matter in brackets [ ] is material to be omitted.

AN ACT relating to taxation; removing the authority of the board of county commissioners of Washoe County to impose a certain additional vehicle privilege tax; 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 Section 34 of chapter 491, Statutes of Nevada 1991, at page 1449, is hereby amended to read as follows:

Sec. 34. 1. The governing body of any county in which one or more of the taxes authorized by sections 29 to 33, inclusive, of [this act] chapter 491, Statutes of Nevada 1991, have been or will be imposed or levied:

(a) Shall adopt a plan to replace the reduction in the amount of proceeds of the supplemental city-county relief tax estimated for that county pursuant to section 35 or 36 of [this act] chapter 491, Statutes of Nevada 1991, on or before September 1, 1991, if the tax is to be imposed or levied for fiscal year 1991-1992 and on or before May 31 of the immediately preceding fiscal year if the tax is to be imposed or levied for fiscal years 1992-1993 through 1995-1996. The plans may include one or more of the taxes authorized by sections 29 to 33, inclusive, of [this act,] chapter 491, Statutes of Nevada 1991, but the total amount of revenue estimated to result from all taxes imposed or levied pursuant to sections 29 to 33, inclusive, of [this act] chapter 491, Statutes of Nevada 1991, must not exceed the estimate of the reduction in the amount of proceeds of the supplemental city-county relief tax estimated for that county pursuant to section 35 or 36 of [this act] chapter 491, Statutes of Nevada 1991, for the fiscal year during which the plan is to be in effect.

(b) May revise the plans adopted pursuant to subsection 1 for the fiscal years 1992-1993 through 1996-1997 on or before the May 31 immediately preceding the fiscal year during which the plan is to be in effect.

2. The board of county commissioners of Churchill, Elko, Humboldt and Lander counties and the board of supervisors of Carson City shall not, after June 30, 1996, impose, levy or continue any of the taxes authorized by sections 29 to 33, inclusive, of [this act.] chapter 491, Statutes of Nevada 1991.

3. The board of county commissioners of Washoe County shall not, after June 30, 1997, impose, levy or continue the motor vehicle privilege tax authorized by section 30 of chapter 491, Statutes of Nevada 1991.

Sec. 2 Section 38 of chapter 491, Statutes of Nevada 1991, at page 1451, is hereby amended to read as follows:

Sec. 38. 1. On or before May 31, 1994, the department of taxation shall make an estimate of the total amount of proceeds that will be derived in Washoe County from each of the taxes imposed or levied pursuant to sections 29 to 33, inclusive, of [this act] chapter 491, Statutes of Nevada 1991, for fiscal year 1994-1995.

2. On or before June 30, 1994, using the estimate prepared pursuant to subsection 1, the board of county commissioners of Washoe County shall reduce the rate of one or more of the taxes imposed or levied pursuant to sections 29 to 33, inclusive, of [this act] chapter 491, Statutes of Nevada 1991, if necessary to maintain the estimated revenue from all taxes imposed or levied pursuant to sections 29 to 33, inclusive, of [this act] chapter 491, Statutes of Nevada 1991, at or below an amount equal to $2,225,664 less than the amount determined for the fiscal year 1994-1995 pursuant to subsection 1 of section 36 of [this act.] chapter 491, Statutes of Nevada 1991.

3. The board of county commissioners of Washoe County shall not, after June 30, 1996:

(a) Except as otherwise provided in subsection 4 [,] and in section 1 of this act, decrease any of the taxes imposed pursuant to sections 29 to 33, inclusive, of [this act] chapter 491, Statutes of Nevada 1991, unless all of the local governments that are entitled to receive a monthly distribution from the tax distribution fund for the county agree to the decrease.

(b) Increase the rate of any tax imposed pursuant to sections 29 to 33, inclusive, of [this act.] chapter 491, Statutes of Nevada 1991.

4. If necessary to avoid violating the provisions of subsection 2 of section 31 of [this act,] chapter 491, Statutes of Nevada 1991, the board of county commissioners of Washoe County shall reduce the amount of the license fee imposed pursuant to that section by the minimum amount necessary to comply with the provisions of subsection 2 of section 31 of [this act.] chapter 491, Statutes of Nevada 1991.

Sec. 3 This act becomes effective upon passage and approval or on June 29, 1997, whichever occurs earlier.