Referred to Committee on Legislative Affairs and Operations
SUMMARY--Requires notice on legislative measure if two-thirds majority vote is required for passage and establishes policy concerning consideration of legislative measures relating to taxation. (BDR 17-99)
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 legislative procedure; requiring notice that a measure would require a two-thirds vote for passage to be included on the face of the legislative measure; declaring certain policies concerning taxation to be considered in imposing or altering taxes; 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 Chapter 218 of NRS is hereby amended by adding thereto the provisions set forth as sections 2 and 3 of this act.
Sec. 2 1. In preparing a legislative measure for delivery to a member or committee of the legislature, if it is of such nature as to require for passage an affirmative vote of at least two-thirds of the members elected to each house, the legislative counsel shall note this fact upon the face of the copies of the measure that are delivered to the member or committee. The notation, if required, must also be placed beneath the summary of the introductory version of the printed bill immediately above the statements concerning fiscal notes.
2. The legislative counsel shall review the need for the notation upon each amendment of a measure and ensure that all reprints contain the notation if required.
Sec. 3 The legislature hereby establishes the following policies concerning taxation to be applied in the review of a legislative measure proposing a new tax or changing the provisions governing an existing tax by a standing or select committee of the assembly or senate to which the measure is referred or in the consideration of such a measure or proposed measure by an interim study committee:
1. Each tax that is imposed by the state or authorized for imposition by a local government must provide equal liabilities for similarly situated taxpayers.
2. Taxes should not negatively affect decisions regarding earning and spending.
3. The basis for the taxes imposed by the state and local governments should be stable and predictable to ensure adequate revenue and accurate budgeting.
4. All taxes authorized or imposed by the legislature must have no more exemptions than those that are necessary to accomplish the purpose for which the tax was authorized or imposed.
5. All exemptions must be based on economic criteria and should be limited to a specific time.
6. The taxes that each person is required to pay must be certain and not arbitrary.
7. All taxes must be collected in the most efficient manner possible requiring the least amount of paperwork for both the collector and the payer of the tax.
8. The provisions governing the administration of each tax must be easy to comply with and easy to understand.
9. The manner of payment of taxes must be determined on the basis of convenience to the taxpayer.
10. The taxes imposed by this state must be compatible with those imposed by local governments, the Federal Government and other states.
11. The use of the proceeds from a particular tax should not be dedicated for a specific purpose unless there is a direct causal relationship between the activities of the persons upon whom the tax is imposed and the need for the revenue to be derived from the tax.