Assembly Bill No. 208–Assemblymen Goicoechea, Knecht, Andonov, Atkinson, Beers, Carpenter, Claborn, Collins, Conklin, Geddes, Grady, Hardy, Hettrick, Koivisto, Mabey, Manendo, McClain, McCleary and Sherer

 

CHAPTER..........

 

AN ACT relating to taxation; authorizing the board of county commissioners of certain counties to impose a sales and use tax to support the operation and maintenance of a county swimming pool; authorizing the imposition of the tax in White Pine County without further approval of the voters; 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 377A of NRS is hereby amended by

adding thereto a new section to read as follows:

    1.  The county treasurer shall deposit money received from

the State Controller pursuant to NRS 377A.050 to support the

operation and maintenance of a county swimming pool in the

county treasury for credit to a fund to be known as the fund for

the county swimming pool.

    2.  The fund for the county swimming pool must be accounted

for as a separate fund and not as a part of any other fund.

    3.  The board of county commissioners may use money in the

fund for the county swimming pool only to support the operation

and maintenance of a county swimming pool.

    Sec. 2.  NRS 377A.020 is hereby amended to read as follows:

    377A.020  1.  The board of county commissioners of any

county may enact an ordinance imposing a tax for a public transit

system or for the construction, maintenance and repair of public

roads, or both, pursuant to NRS 377A.030. The board of county

commissioners of any county whose population is less than 400,000

may enact an ordinance imposing a tax to promote tourism pursuant

to NRS 377A.030. The board of county commissioners of any

county whose population is less than 15,000 may enact an

ordinance imposing a tax to support the operation and

maintenance of a county swimming pool pursuant to

NRS 377A.030.

    2.  An ordinance enacted pursuant to this chapter may not

become effective before a question concerning the imposition of the

tax is approved by a majority of the registered voters of the county

voting upon the question which the board may submit to the voters

at any general election. A county may combine the questions for a

public transit system and for the construction, maintenance and

repair of public roads with questions submitted pursuant to NRS

244.3351, 278.710 or 371.045, or any combination thereof. The

board shall also submit to the voters at a general election any

proposal to increase the rate of the tax or change the previously

approved uses for the proceeds of the tax.

    3.  Any ordinance enacted pursuant to this section must specify

the date on which the tax must first be imposed or on which an

increase in the rate of the tax becomes effective, which must not be

earlier than the first day of the second calendar month following the

approval of the question by the voters.

    Sec. 3.  NRS 377A.030 is hereby amended to read as follows:

    377A.030  Except as otherwise provided in NRS 377A.110, any

ordinance enacted under this chapter must include provisions in

substance as follows:

    1.  A provision imposing a tax upon retailers at the rate of not

more than:

    (a) For a tax to promote tourism, one-quarter of 1 percent; [or]

    (b) For a tax to establish and maintain a public transit system or

for the construction, maintenance and repair of public roads, or both,

one-half of 1 percent[,] ; or

    (c) For a tax to support the operation and maintenance of a

county swimming pool, one-quarter of 1 percent,

of the gross receipts of any retailer from the sale of all tangible

personal property sold at retail, or stored, used or otherwise

consumed[,] in a county.

    2.  Provisions substantially identical to those contained in

chapter 374 of NRS, insofar as applicable.

    3.  A provision that all amendments to chapter 374 of NRS after

the date of enactment of the ordinance, not inconsistent with this

chapter, automatically become a part of an ordinance imposing the

tax for public mass transportation and construction of public roads ,

[or] the tax to promote tourism in the county[.] , or the tax to

support the operation and maintenance of a county swimming

pool.

    4.  A provision that the county shall contract before the

effective date of the ordinance with the Department to perform all

functions incident to the administration or operation of the tax in the

county.

    5.  A provision that exempts from the tax or any increase in the

tax the gross receipts from the sale of, and the storage, use or other

consumption in a county of, tangible personal property used for the

performance of a written contract for the construction of an

improvement to real property, entered into on or before the effective

date of the tax or the increase in the tax, or for which a binding bid

was submitted before that date if the bid was afterward accepted, if

under the terms of the contract or bid the contract price or bid

amount cannot be adjusted to reflect the imposition of the tax or the

increase in the tax.

    Sec. 4.  NRS 377A.040 is hereby amended to read as follows:

    377A.040  Any ordinance amending the taxing ordinance must

include a provision in substance that the county shall amend the

contract made under subsection 4 of NRS 377A.030 by a contract

made between the county and the State acting by and through the

Department before the effective date of the amendatory ordinance,

unless the county determines with the written concurrence of the

regional transportation commission , in the case of a tax to

establish and maintain a public transit system or for the

construction, maintenance and repair of public roads, or the

county fair and recreation board , in the case of a tax to promote

tourism, that no such amendment of the contract is necessary or

desirable. Consent of another body is not required for the county

to determine that no such amendment of the contract is necessary

or desirable in the case of a tax to support the operation and

maintenance of a county swimming pool.

    Sec. 5.  The approval by the voters on November 5, 2002, of

County Question No. 10, concerning the operation and maintenance

of a county swimming pool facility, on the 2002 general election

ballot for White Pine County shall be deemed to constitute approval

by the voters of the imposition of a tax pursuant paragraph (c) of

subsection 1 of NRS 377A.030 of one-quarter of 1 percent of the

gross receipts of any retailer from the sale of all tangible personal

property sold at retail, or stored, used or otherwise consumed in the

county. No other approval by the voters is required for the

imposition of that tax in White Pine County.

    Sec. 6.  This act becomes effective on July 1, 2003.

 

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