Referred to Concurrent Committees on Judiciary and Taxation
SUMMARY--Increases excise tax on liquor. (BDR 32-280)
FISCAL NOTE: Effect on Local Government: No.
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 intoxicating liquor; increasing the excise taxes on liquor; requiring the additional revenue to be used for certain services related to the abuse of alcohol and controlled substances; and providing other matters properly relating thereto.
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
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Section 1 Chapter 369 of NRS is hereby amended by adding thereto a new section to read as follows:
1. The state controller shall determine monthly the amount of the proceeds of the tax collected pursuant to NRS 369.330 that is:
(a) Equivalent to $4.27 per wine gallon or proportionate part thereof for liquor containing more than 22 percent of alcohol by volume;
(b) Equivalent to $2.13 per wine gallon or proportionate part thereof for liquor containing more than 14 percent up to and including 22 percent of alcohol by volume;
(c) Equivalent to $1.07 per wine gallon or proportionate part thereof for liquor containing from one-half of 1 percent up to and including 14 percent of alcohol by volume; and
(d) Equivalent to 53 cents per gallon or proportionate part thereof for all malt beverage liquor brewed or fermented and bottled in or outside this state.
2. Of the total amount determined pursuant to subsection 1, the state controller shall transfer each month:
(a) Twenty percent to the bureau of alcohol and drug abuse for the prevention of the abuse of alcohol or a controlled substance as provided pursuant to section 7 of this act;
(b) Twenty percent to the bureau of alcohol and drug abuse for the treatment of persons who abuse alcohol or a controlled substance as provided pursuant to section 8 of this act;
(c) Twenty percent to the department of education for the instruction of educational personnel and pupils about the dangers associated with the abuse of alcohol or a controlled substance as provided pursuant to section 5 of this act;
(d) Twenty percent to the department of motor vehicles and public safety for the enforcement of laws prohibiting the abuse of alcohol or a controlled substance as provided pursuant to section 11 of this act; and
(e) A pro rata share of the remaining twenty percent to each county in the state in the proportion that the population of each county bears to the total population of the state for the provision of health care to persons who suffer a physical injury as a direct result of the use of alcohol or a controlled substance as provided pursuant to section 4 of this act.
Sec. 2. NRS 369.174 is hereby amended to read as follows:
369.174Each month, the state controller shall transfer to the account for alcohol and drug abuse in the department of human resources' gift fund, from the tax on liquor containing more than 22 percent of alcohol by volume, the portion of the tax [which exceeds $1.90 per wine gallon.] that is equivalent to 15 cents per wine gallon or proportionate part thereof.
Sec. 3. NRS 369.330 is hereby amended to read as follows:
369.330Except as otherwise provided in this chapter, an excise tax is hereby levied and must be collected respecting all liquor and upon the privilege of importing, possessing, storing or selling liquor, according to the following rates and classifications:
1. On liquor containing more than 22 percent of alcohol by volume, [$2.05] $6.32 per wine gallon or proportionate part thereof.
2. On liquor containing more than 14 percent up to and including 22 percent of alcohol by volume, [75 cents] $2.88 per wine gallon or proportionate part thereof.
3. On liquor containing from one-half of 1 percent up to and including 14 percent of alcohol by volume, [40 cents] $1.47 per wine gallon or proportionate part thereof.
4. On all malt beverage liquor brewed or fermented and bottled in or outside this state, [9] 62 cents per gallon [.] or proportionate part thereof.
Sec. 4. Chapter 244 of NRS is hereby amended by adding thereto a new section to read as follows:
1. Each county shall allocate:
(a) Ninety-five percent of the money it receives pursuant to paragraph (e) of subsection 2 of section 1 of this act to compensate providers of health care and providers of emergency medical services that provide services to a person:
(1) Who suffers a physical injury as a direct result of the use of alcohol or a controlled substance;
(2) Who cannot afford to pay for the services he receives; and
(3) For whom payment for the services will not be made pursuant to a policy of health insurance or through a program that is funded by the Federal Government; and
(b) Five percent of the money it receives pursuant to paragraph (e) of subsection 2 of section 1 of this act to the district attorney of each county, according to the number of residents in the county, to assist in the prosecution of offenses involving the abuse of alcohol or a controlled substance.
2. Money used for the programs set forth in this section must supplement and not replace funding available from any other source.
3. Each county shall submit a report to the director of the legislative counsel bureau for distribution to each regular session of the legislature on or before February 1 of each odd-numbered year. The report must include, without limitation, an accounting of the amount of money that the county received during the last biennium pursuant to paragraph (e) of subsection 2 of section 1 of this act and the manner in which the money was used.
4. As used in this section:
(a) "Provider of emergency medical services" means a person who is licensed to provide emergency medical care pursuant to chapter 450B of NRS.
(b) "Provider of health care" means:
(1) A health facility, as defined in NRS 439A.015; and
(2) A practitioner, as defined in NRS 439A.0195.
Sec. 5. Chapter 388 of NRS is hereby amended by adding thereto a new section to read as follows:
1. All money received by the department pursuant to paragraph (c) of subsection 2 of section 1 of this act must be:
(a) Used for the establishment of a coordinated state and local program to train teachers and counselors about:
(1) Issues related to the abuse of alcohol and controlled substances; and
(2) Factors that cause a pupil to fail to complete high school;
(b) Distributed to each school district pursuant to the formula set forth in NRS 387.121 for programs designed to:
(1) Prevent the abuse of alcohol or a controlled substance; and
(2) Reduce the number of pupils who fail to complete high school; or
(c) Any combination thereof.
2. Money used for the programs set forth in this section must supplement and not replace funding available from any other source.
3. The department shall submit a report to the director of the legislative counsel bureau for distribution to each regular session of the legislature on or before February 1 of each odd-numbered year. The report must include, without limitation, an accounting of the amount of money that the department received during the last biennium pursuant to paragraph (c) of subsection 2 of section 1 of this act and the manner in which the money was used.
Sec. 6. Chapter 458 of NRS is hereby amended by adding thereto the provisions set forth as sections 7, 8 and 9 of this act.
Sec. 7. 1. The money received by the bureau pursuant to paragraph (a) of subsection 2 of section 1 of this act must be used for programs designed to:
(a) Prevent the abuse of alcohol and controlled substances;
(b) Prevent the formation of gangs;
(c) Prevent pupils from failing to complete high school;
(d) Educate mothers and prospective mothers about the dangers of using alcohol or a controlled substance before and during pregnancy; or
(e) Any combination thereof.
2. Money used for the programs set forth in this section must supplement and not replace funding available from any other source.
Sec. 8. 1. The money received by the bureau pursuant to paragraph (b) of subsection 2 of section 1 of this act must be used to:
(a) Employ or contract for the services of counselors to provide treatment to children and adults who abuse alcohol or a controlled substance;
(b) Provide treatment to women and children who suffer adverse effects because of the use of alcohol or a controlled substance before or during pregnancy;
(c) Establish centers of treatment for the abuse of alcohol or a controlled substance in areas that do not currently have such centers;
(d) Increase the capacity of centers of treatment for the abuse of alcohol or a controlled substance that fail to meet current demand for their services;
(e) Increase the quality of care currently provided by centers of treatment for the abuse of alcohol or a controlled substance; or
(f) Any combination thereof.
2. Money used for the programs set forth in this section must supplement and not replace funding available from any other source.
Sec. 9. The bureau shall submit a report to the director of the legislative counsel bureau for distribution to each regular session of the legislature on or before February 1 of each odd-numbered year. The report must include, without limitation, an accounting of the amount of money that it received during the last biennium pursuant to paragraphs (a) and (b) of subsection 2 of section 1 of this act and the manner in which the money was used.
Sec. 10. NRS 458.097 is hereby amended to read as follows:
458.0971. All money received by the bureau pursuant to NRS 369.174 must be used to increase services [for the prevention of alcohol abuse and alcoholism and] for the detoxification [and rehabilitation] of abusers [.] of alcohol or a controlled substance or to place an abuser in civil protective custody, or both.
2. In allocating the money for the [increase of services,] services set forth in subsection 1, the bureau shall give priority to:
[1.] (a) The areas where there exists a shortage of personnel to conduct treatment for alcoholism and alcohol abuse. The bureau must determine the areas of shortage on the basis of data available from state and local agencies, data contained in the comprehensive state plan for alcohol and drug abuse programs, and other appropriate data.
[2.] (b) The needs of counties to provide civil protective custody, pursuant to NRS 458.270, for persons who are found in public places while under the influence of alcohol.
Sec. 11. Chapter 481 of NRS is hereby amended by adding thereto a new section to read as follows:
1. The department shall allocate:
(a) Twenty percent of the money it receives pursuant to paragraph (d) of subsection 2 of section 1 of this act for a program of treatment for prisoners who abuse alcohol or a controlled substance; and
(b) Eighty percent of the money it receives pursuant to paragraph (d) of subsection 2 of section 1 of this act for:
(1) A program of training in a county whose population is less than 100,000 for category I peace officers on issues related to the abuse of alcohol or a controlled substance, including, without limitation, training in the role of alcohol in domestic violence;
(2) An educational program that is made available to the public regarding the laws relating to the use of alcohol or a controlled substance;
(3) The enforcement of laws that prohibit the use of alcohol or a controlled substance;
(4) Sports or recreational programs designed to counteract the negative effects that alcohol and controlled substances have on public parks and facilities, including, without limitation, such negative effects as public safety, litter and vandalism;
(5) Services established to assist victims of crime related to the abuse of alcohol or a controlled substance; or
(6) Any combination thereof.
2. Money used for the programs set forth in this section must supplement and not replace funding available from any other source.
3. The department shall submit a report to the director of the legislative counsel bureau for distribution to each regular session of the legislature on or before February 1 of each odd-numbered year. The report must include, without limitation, an accounting of the amount of money that it received during the last biennium pursuant to paragraph (d) of subsection 2 of section 1 of this act and the manner in which the money was used.
4. As used in this section:
(a) "Category I peace officer" has the meaning ascribed to it in subsection 2 of NRS 432B.610.
(b) "Domestic violence" means an act that constitutes domestic violence pursuant to NRS 33.018.