Senate Bill No. 317

Senate Bill No. 317-Committee on Judiciary

CHAPTER

358

AN ACT relating to gaming; revising the provisions governing the distribution of fees for county gaming licenses; and providing other matters properly relating thereto.

[Approved July 8, 1997]

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

Section 1. Chapter 463 of NRS is hereby amended by adding thereto the provisions set forth as sections 2 and 3 of this act.
Sec. 2. In a county whose population is 400,000 or more:
1. The county license department, or the sheriff if there is no county license department, shall collect all county license fees, and no license money paid to the sheriff or county license department may be refunded, whether the slot machine, game or device for which the license was issued has voluntarily ceased or its license has been revoked or suspended, or for any other reason. The sheriff in his county or the county license department shall demand that all persons required to procure county licenses in accordance with this chapter take out and pay for the licenses, and the sheriff, if there is no county license department, is liable on his official bond for all money due for the licenses remaining uncollected by reason of his negligence.
2. If the county has no county license department, the sheriff shall, on or before the fifth day of each month, pay over to the county treasurer all money received by him for licenses and take from the county treasurer a receipt therefor, and he shall immediately on the same day return to the county auditor all licenses not issued or disposed of by him as is provided by law with respect to other county licenses.
3. If the county has a county license department, all money received for county gaming licenses must be paid over to the county treasurer at the time and in the manner prescribed by county ordinance.
4. All money received for county gaming licenses under this chapter must be apportioned by the county treasurer in the following manner:
(a) Where the license is collected within the boundaries of any incorporated city, the money must be paid into the general fund of the incorporated city.
(b) Where the license is collected within the boundaries of any unincorporated town under the control of the board of county commissioners pursuant to chapter 269 of NRS, the money must be placed in the town government fund for the general use and benefit of the unincorporated town.
(c) Where the license is collected outside the boundaries of any incorporated city or unincorporated town under the control of the board of county commissioners pursuant to chapter 269 of NRS, the money must be retained by the county treasurer for credit to the county general fund.
Sec. 3. The executive director of the department of taxation shall decrease the rate of property tax otherwise allowed to be levied pursuant to chapter 354 of NRS by each incorporated city in a county whose population is 400,000 or more, and each such incorporated city shall accordingly decrease its property tax levy, for each fiscal year in which money will be distributed pursuant to section 2 of this act, by an amount which when multiplied by the assessed valuation of the incorporated city for the previous fiscal year would produce revenue equal to 25 percent of the amount allocated to the incorporated city pursuant to section 2 of this act in the fiscal year in which the distribution will be received.
Sec.4. NRS 463.323 is hereby amended to read as follows:
463.323 In a county whose population is less than 400,000:
1. The county license department, or the sheriff if there is no county license department, shall collect all county license fees, and no license money paid to the sheriff or county license department may be refunded, whether the slot machine, game or device for which the license was issued has voluntarily ceased or its license has been revoked or suspended, or for any other reason. The sheriff in his county or the county license department shall demand that all persons required to procure county licenses in accordance with this chapter take out and pay for the licenses, and the sheriff if there is no county license department is liable on his official bond for all money due for the licenses remaining uncollected by reason of his negligence.
2. [On or before the 5th day of each month the sheriff of a county which has no county license department] If the county has no county license department, the sheriff shall , on or before the fifth day of each month, pay over to the county treasurer all money received by him for licenses and take from the county treasurer a receipt therefor, and he shall immediately on the same day return to the county auditor all licenses not issued or disposed of by him as is provided by law with respect to other county licenses.
3. [In a county which] If the county has a county license department, all money received for county gaming licenses must be paid over to the county treasurer at the time and in the manner prescribed by county ordinance.
4. All money received for county gaming licenses under this chapter must be retained by the county treasurer for credit to the county general fund, except:
(a) Where the license is collected within the boundaries of any incorporated city, the county shall retain 25 percent of the money, and the incorporated city is entitled to 75 percent of the money, which must be paid into the general fund of the incorporated city.
(b) Where the license is collected within the boundaries of any unincorporated town under the control of the board of county commissioners pursuant to chapter 269 of NRS, the county shall retain 25 percent of the money, and 75 percent of the money must be placed in the town government fund for the general use and benefit of the unincorporated town.
Sec. 5. This act becomes effective upon passage and approval.
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