Senate Bill No. 253

Senate Bill No. 253-Committee on Government Affairs

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661

AN ACT relating to the state legislature; creating a legislative committee to study the distribution among local governments of revenue from state and local taxes; providing the powers of the committee; and providing other matters properly relating thereto.

[Approved July 17, 1997]

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

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Section 1. Chapter 218 of NRS is hereby amended by adding thereto the provisions set forth as sections 2 to 7, inclusive, of this act.
Sec. 2. As used in sections 2 to 7, inclusive, of this act, "committee" means a legislative committee to study the distribution among local governments of revenue from state and local taxes.
Sec. 3. 1. There is hereby established a legislative committee to study the distribution among local governments of revenue from state and local taxes consisting of:
(a) Two members appointed by the majority leader of the senate from the membership of the senate standing committee on government affairs during the immediately preceding session of the legislature;
(b) Two members appointed by the majority leader of the senate from the membership of the senate standing committee on taxation during the immediately preceding session of the legislature;
(c) Two members appointed by the speaker of the assembly from the membership of the assembly standing committee on government affairs during the immediately preceding session of the legislature; and
(d) Two members appointed by the speaker of the assembly from the membership of the assembly standing committee on taxation during the immediately preceding session of the legislature.
2. The committee shall consult with an advisory committee consisting of the executive director of the department of taxation and 10 members who are representative of various geographical areas of the state and are appointed for terms of 2 years commencing on July 1 of each odd-numbered year as follows:
(a) One member of the committee on local government finance created pursuant to NRS 266.0165 appointed by the Nevada League of Cities;
(b) One member of the committee on local government finance created pursuant to NRS 266.0165 appointed by the Nevada Association of Counties;
(c) One member of the committee on local government finance created pursuant to NRS 266.0165 appointed by the Nevada School Trustees Association;
(d) Three members involved in the government of a county appointed by the Nevada Association of Counties;
(e) Three members involved in the government of an incorporated city appointed by the Nevada League of Cities; and
(f) One member who is a member of a board of trustees for a general improvement district appointed by the legislative commission.
The members of the advisory committee are nonvoting members of the committee. When meeting as the advisory committee, the members shall comply with the provisions of chapter 241 of NRS.
3. The legislative members of the committee shall elect a chairman from one house of the legislature and a vice chairman from the other house. Each chairman and vice chairman holds office for a term of 2 years commencing on July 1 of each odd-numbered year.
4. Any member of the committee who is not a candidate for reelection or who is defeated for reelection continues to serve until the next session of the legislature convenes.
5. Vacancies on the committee must be filled in the same manner as original appointments.
6. The committee shall report annually to the legislative commission concerning its activities and any recommendations.
Sec. 4. 1. The members of the committee shall meet throughout each year at the times and places specified by a call of the chairman or a majority of the committee.
2. The director of the legislative counsel bureau or a person he designates shall act as the nonvoting recording secretary.
3. The committee shall prescribe regulations for its own management and government.
4. Except as otherwise provided in subsection 5, five voting members of the committee constitute a quorum.
5. Any recommended legislation proposed by the committee must be approved by a majority of the members of the senate and by a majority of the members of the assembly appointed to the committee.
6. Each legislative member of the committee, except during a regular or special session of the legislature, and any member of the advisory committee who is not employed by a local government is entitled to receive the compensation provided for a majority of the members of the legislature during the first 60 days of the preceding regular session for each day or portion of a day during which he attends a meeting of the committee or is otherwise engaged in the business of the committee plus the per diem allowance provided for state officers and employees generally and the travel expenses provided pursuant to NRS 218.2207. The salaries and expenses paid pursuant to this subsection and the expenses of the committee must be paid from the legislative fund.
7. A local government that employs a member of the advisory committee shall pay the regular salary, per diem allowance and travel expenses of that member for each day or portion of a day during which he attends a meeting of the committee or is otherwise engaged in the business of the committee.
Sec. 5. 1. The committee shall:
(a) Review the laws relating to the distribution of revenue generated by state and local taxes. In conducting the review, the committee may consider the purposes for which the various state and local taxes were imposed, the actual use of the revenue collected from the various state and local taxes and any relief to the taxpayers from the burden of the various state and local taxes that may result from any possible recommendations of the committee.
(b) Study whether removing the authority of the board of county commissioners of Washoe County to impose a certain additional vehicle privilege tax is a prudent act which is in the best interests of this state.
2. In conducting its review of the laws relating to the distribution of revenue generated by state and local taxes, the committee may review:
(a) The distribution of the revenue from:
(1) The local school support tax imposed by chapter 374 of NRS;
(2) The tax on aviation fuel and motor vehicle fuel imposed by or pursuant to chapter 365 of NRS;
(3) The tax on intoxicating liquor imposed by chapter 369 of NRS;
(4) The tax on fuel imposed pursuant to chapter 373 of NRS;
(5) The tax on tobacco imposed by chapter 370 of NRS;
(6) The vehicle privilege tax imposed by or pursuant to chapter 371 of NRS;
(7) The tax imposed on gaming licensees by or pursuant to chapter 463 of NRS;
(8) Property taxes imposed pursuant to chapter 361 of NRS;
(9) The tax on the transfer of real property imposed by or pursuant to chapter 375 of NRS; and
(10) Any other state or local tax.
(b) The proper crediting of gasoline tax revenue if the collection is moved to the terminal rack level.
3. The committee may:
(a) Conduct investigations and hold hearings in connection with its review and study;
(b) Contract with one or more consultants to obtain technical advice concerning the study conducted pursuant to section 5.5 of this act.
(c) Apply for any available grants and accept any gifts, grants or donations and use any such gifts, grants or donations to aid the committee in carrying out its duties pursuant to this chapter;
(d) Direct the legislative counsel bureau to assist in its research, investigations, review and study; and
(e) Recommend to the legislature, as a result of its review and study, any appropriate legislation.
Sec. 5.5. 1. The committee shall appoint a subcommittee to conduct a study of the cost to the counties and incorporated cities in this state of maintaining highways, roads and streets and the practices of the counties and incorporated cities in maintaining those highways, roads and streets.
2. The subcommittee shall:
(a) Identify the practices and procedures used to maintain the highways, roads and streets in this state or in any other state;
(b) Develop a data base for a uniform system of maintenance of highways, roads and streets by counties and incorporated cities;
(c) Identify procedures for developing that data base;
(d) Develop computer software for use in support of those procedures;
(e) Prepare a manual that sets forth those procedures; and
(f) Determine the average cost per mile of the highways, roads and streets maintained by the counties and incorporated cities in this state.
3. As soon as practicable after July 1, 1997, the director of the legislative counsel bureau shall determine the cost of the study and notify the executive director of the department of taxation of the cost of the study. The cost of the study must not exceed $250,000.
4. Upon receipt of the notice required pursuant to subsection 3, the executive director shall prorate the cost of the study for each month of the 1997-98 fiscal year among each of the counties and cities in the proportion that the amount allocated to a county or city each month pursuant to NRS 365.550 bears to the total amount allocated to all the counties and cities for that month. After determining each month the prorated cost for each county and city, the executive director shall:
(a) Withhold the prorated amount from the amount allocated to the county or city for that month pursuant to NRS 365.550; and
(b) Notify the state controller, in writing, of the amount withheld.
5. Upon receipt of the notice required pursuant to subsection 4, the state controller shall transfer the amount specified in the notice to the legislative fund.
6. The money transferred to the legislative fund pursuant to subsection 5 is hereby authorized for expenditure by the director of the legislative counsel bureau to pay the cost of the study conducted pursuant to this section.
7. The committee shall, not later than November 1, 1998, submit a report of the findings of the subcommittee, including any recommended legislation, to the director of the legislative counsel bureau for transmittal to the 70th session of the Nevada legislature.
Sec. 6. 1. In conducting the investigations and hearings of the committee:
(a) Any member of the committee may administer oaths.
(b) The chairman of the committee may cause the deposition of witnesses, residing either within or outside of the state, to be taken in the manner prescribed by rule of court for taking depositions in civil actions in the district courts.
(c) The chairman of the committee may issue subpoenas to compel the attendance of witnesses and the production of books, papers or documents.
2. If a witness refuses to attend or testify or produce books, papers or documents as required by the subpoena, the chairman of the committee may report to the district court by petition, setting forth:
(a) That due notice has been given of the time and place of attendance of the witness or the production of the books, papers or documents;
(b) That the witness has been subpoenaed by the committee pursuant to this section; and
(c) That the witness has failed or refused to attend or produce the books, papers or documents required by the subpoena before the committee that is named in the subpoena, or has refused to answer questions propounded to him,
and asking for an order of the court compelling the witness to attend and testify or produce the books, papers or documents before the committee.
3. Upon such a petition, the court shall enter an order directing the witness to appear before the court at a time and place to be fixed by the court in its order, the time to be not more than 10 days after the date of the order, and to show cause why he has not attended or testified or produced the books, papers or documents before the committee. A certified copy of the order must be served upon the witness.
4. If it appears to the court that the subpoena was regularly issued by the committee, the court shall enter an order that the witness appear before the committee at the time and place fixed in the order and testify or produce the required books, papers or documents. Failure to obey the order constitutes contempt of court.
Sec. 7. Each witness who appears before the committee by its order, except a state officer or employee, is entitled to receive for his attendance the fees and mileage provided for witnesses in civil cases in the courts of record of this state. The fees and mileage must be audited and paid upon the presentation of proper claims sworn to by the witness and approved by the secretary and chairman of the committee.
Sec. 8. The provisions of subsection 1 of NRS 354.599 do not apply to any additional expenses of a local government that are related to the provisions of this act.
Sec. 9. This act becomes effective on July 1, 1997, and expires by limitation on July 1, 2001.
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