requires two-thirds majority vote (§§ 1, 8)                                                                                                            

                                                                                                  

 

Assembly Bill No. 447–Committee on Natural Resources, Agriculture, and Mining

 

(On Behalf of the Department of Conservation and Natural Resources, Environmental Protection Division)

 

March 21, 2003

____________

 

Referred to Committee on Natural Resources,
Agriculture, and Mining

 

SUMMARY—Makes various changes concerning management of solid waste. (BDR 40‑492)

 

FISCAL NOTE:  Effect on Local Government: Yes.

                           Effect on the State: Yes.

 

~

 

EXPLANATION – Matter in bolded italics is new; matter between brackets [omitted material] is material to be omitted.

 

AN ACT relating to solid waste; requiring certain owners and operators of disposal sites to collect a fee for the collection of solid waste and deposit such fees with
the Department of Taxation; establishing requirements for the operation of a regional disposal site; requiring a solid waste management authority to administer provisions governing the disposal of motor vehicle batteries, tires or oil; authorizing a solid waste management authority to issue certain orders to a person who generates solid waste; requiring a person who collects recyclable materials to submit an annual report to the Division of Environmental Protection of the State Department of Conservation and Natural Resources; authorizing the Division to issue grants to certain entities; requiring certain counties and health districts to appoint recycling coordinators; providing a penalty; and providing other matters properly relating thereto.

 

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN

SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

 

2-1  Section 1. Chapter 444 of NRS is hereby amended by adding

2-2  thereto a new section to read as follows:

2-3  1.  The owner or operator of a disposal site that receives an

2-4  average of 20 tons or more of solid waste per day for disposal in a

2-5  landfill shall collect a fee of 30 cents for each ton of solid waste

2-6  that is received, or a volumetric equivalent as determined by the

2-7  Division of Environmental Protection of the State Department of

2-8  Conservation and Natural Resources.

2-9  2.  To recover the cost of paying a fee charged pursuant to

2-10  subsection 1, a person who holds a franchise to collect solid waste

2-11  or who otherwise has a contract to transport solid waste may

2-12  charge a fee to the person generating the solid waste and may

2-13  include a prorated fee in billings for service.

2-14      3.  Not later than 30 days after each calendar quarter, the

2-15  owner or operator of a disposal site shall submit the fees collected

2-16  during that calendar quarter pursuant to this section to the

2-17  Department of Taxation in a form prescribed by the Department of

2-18  Taxation.

2-19      4.  The Department of Taxation shall deposit the fees

2-20  submitted pursuant to subsection 3 in the Solid Waste

2-21  Management Account created by NRS 444.615.

2-22      5.  In collecting the fee, the Department of Taxation may

2-23  employ any administrative and legal powers conferred upon it for

2-24  the collection of the sales and use taxes by chapters 360 and 372

2-25  of NRS.

2-26      6.  The Department of Taxation may adopt regulations

2-27  necessary to administer and enforce the provisions set forth in this

2-28  section.

2-29      Sec. 2.  NRS 444.450 is hereby amended to read as follows:

2-30      444.450  As used in NRS 444.440 to 444.620, inclusive, and

2-31  section 1 of this act, unless the context otherwise requires, the

2-32  words and terms defined in NRS 444.460 to 444.500, inclusive,

2-33  have the meanings ascribed to them in those sections.

2-34      Sec. 3.  NRS 444.553 is hereby amended to read as follows:

2-35      444.553  1.  The solid waste management authority shall, in

2-36  accordance with the regulations of the State Environmental

2-37  Commission adopted pursuant to NRS 444.560, issue permits to

2-38  operate disposal sites.

2-39      2.  A person shall not operate or authorize the operation of a

2-40  disposal site unless the operator:

2-41      (a) Holds a permit to operate the disposal site issued by the solid

2-42  waste management authority; [and]

2-43      (b) If the disposal site is a regional disposal site, holds a

2-44  certificate of designation for the site issued by the solid waste

2-45  management authority; and

3-1  (c) Complies with the terms and conditions of the permit.

3-2  3.  A person who proposes to establish a new regional disposal

3-3  site must obtain a certificate of designation from the solid waste

3-4  management authority before submitting an application for a

3-5  permit to operate the proposed regional disposal site. An

3-6  application for a certificate of designation must include sufficient

3-7  information to demonstrate the benefits and risks of the proposed

3-8  regional disposal site to the public health and environment. The

3-9  application must include, without limitation, information

3-10  concerning:

3-11      (a) The proximity of the proposed regional disposal site to the

3-12  nearest inhabited dwellings, populated areas, public roads,

3-13  airports, wetlands, bodies of surface water and sources of ground

3-14  water;

3-15      (b) Whether the proposed regional disposal site complies with

3-16  local and regional plans and requirements governing land use;

3-17      (c) The risks of the proposed regional disposal site causing

3-18  damage to public and private sources of drinking water,

3-19  environmentally sensitive areas, and scenic, historic or

3-20  recreational areas, and the potential effects of the proposed

3-21  regional disposal site on such water and such areas;

3-22      (d) The benefits of the proposed regional disposal site to the

3-23  public, including, without limitation, the need for the regional

3-24  disposal site to provide disposal capacity; and

3-25      (e) The estimated contribution of the proposed regional

3-26  disposal site to achieving the state goal of recycling 25 percent of

3-27  its solid waste pursuant to NRS 444A.020.

3-28      4.  The solid waste management authority shall not issue a

3-29  certificate of designation for a proposed regional disposal site

3-30  unless it determines that the proposed regional disposal site will

3-31  provide environmental benefits to the State and that any risks

3-32  posed by the proposed regional disposal site can be adequately

3-33  mitigated.

3-34      5.  As used in this section, “regional disposal site” means a

3-35  disposal site that receives solid waste from outside of the county in

3-36  which it is located.

3-37      Sec. 4.  NRS 444.583 is hereby amended to read as follows:

3-38      444.583  1.  Except as otherwise provided in subsection 5, it is

3-39  unlawful willfully to:

3-40      (a) Dispose of, abandon or dump a motor vehicle battery, motor

3-41  vehicle tire or motor oil at any site which has not been issued a

3-42  permit for that purpose by the [State Department of Conservation

3-43  and Natural Resources;] solid waste management authority;

3-44      (b) Dispose of, abandon or dump a motor vehicle battery, motor

3-45  vehicle tire or motor oil at a sanitary landfill or other disposal site

4-1  established by a municipality which has not been issued a permit for

4-2  that purpose by the [State Department of Conservation and Natural

4-3  Resources;] solid waste management authority; or

4-4  (c) Incinerate a motor vehicle battery or motor vehicle tire as a

4-5  means of ultimate disposal, unless the incineration is approved by

4-6  the [Department] solid waste management authority for the

4-7  recovery of energy or other appropriate use.

4-8  2.  A person who violates the provisions of subsection 1 is

4-9  guilty of a misdemeanor and , except as otherwise provided in NRS

4-10  445C.010 to 445C.120, inclusive, shall be punished by a fine of not

4-11  less than $100 per violation.

4-12      3.  The [Department] solid waste management authority shall

4-13  establish a plan for the appropriate disposal of used or waste motor

4-14  vehicle batteries, motor vehicle tires and motor oil. The plan must

4-15  include the issuance of permits to approved sites or facilities for the

4-16  disposal of those items by the public. The plan may include

4-17  [coordination with the Office of Community Service within the

4-18  Governor’s office for the education of] educating the public

4-19  regarding the necessity of disposing of these items properly and

4-20  recycling them.

4-21      4.  The [Department] solid waste management authority shall

4-22  encourage the voluntary establishment of authorized sites which are

4-23  open to the public for the deposit of used or waste motor vehicle

4-24  batteries, motor vehicle tires and motor oil.

4-25      5.  The provisions of subsections 1 and 2 do not apply to the

4-26  disposal of used or waste motor vehicle batteries or motor vehicle

4-27  tires if the unavailability of a site that has been issued a permit by

4-28  the [State Department of Conservation and Natural Resources] solid

4-29  waste management authority makes disposal at such a site

4-30  impracticable. The provisions of this subsection do not exempt a

4-31  person from any other regulation of the [Department] State

4-32  Environmental Commission or solid waste management authority

4-33  concerning the disposal of used or waste motor vehicle batteries or

4-34  motor vehicle tires.

4-35      Sec. 5.  NRS 444.592 is hereby amended to read as follows:

4-36      444.592  If the solid waste management authority receives

4-37  information that the handling, storage, recycling, transportation,

4-38  treatment or disposal of any solid waste presents or may present a

4-39  threat to human health, public safety or the environment, or is in

4-40  violation of a term or condition of a permit issued pursuant to NRS

4-41  444.553 or 444.556, a statute, a regulation , [or] an order issued

4-42  pursuant to NRS [444.594,] 444.592, or a regulation governing

4-43  waste tires adopted pursuant to NRS 444A.020, the solid waste

4-44  management authority may, in addition to any other remedy

5-1  provided in NRS 444.440 to 444.620, inclusive[:] , and section 1 of

5-2  this act:

5-3  1.  Issue an order directing the owner or operator of the disposal

5-4  site or any other site where the handling, storage, recycling,

5-5  transportation, treatment or disposal has occurred or may occur, or

5-6  any other person who has custody of the solid waste, to take such

5-7  steps as are necessary to prevent the act or eliminate the practice

5-8  which constitutes the threat or violation.

5-9  2.  Issue an order directing a person who generates the solid

5-10  waste to take such actions as are necessary to prevent the act or

5-11  eliminate the practice which constitutes the threat or violation if

5-12  the person who has custody of the solid waste is unable or

5-13  unwilling to take necessary action. A person who generates solid

5-14  waste is responsible for the proper disposal of the solid waste until

5-15  the solid waste is collected by a municipality or person authorized

5-16  by the municipality to collect the solid waste or is disposed of at a

5-17  disposal site that has the appropriate permit for the disposal.

5-18      3.  Commence an action in a court of competent jurisdiction to

5-19  enjoin the act or practice which constitutes the threat or violation in

5-20  accordance with the provisions of NRS [459.580.

5-21      3.] 444.600.

5-22      4. Take any other action designed to reduce or eliminate the

5-23  threat or violation.

5-24      Sec. 6.  NRS 444.620 is hereby amended to read as follows:

5-25      444.620  1.  No plan for a solid waste management system

5-26  adopted pursuant to NRS 444.440 to 444.620, inclusive, and section

5-27  1 of this act, applies to any agricultural activity or agricultural

5-28  waste.

5-29      2.  No provision of NRS 444.440 to 444.620, inclusive, and

5-30  section 1 of this act, prevents a mining operation from dumping

5-31  waste from its operation on its own lands.

5-32      Sec. 7.  Chapter 444A of NRS is hereby amended by adding

5-33  thereto the provisions set forth as sections 8 and 9 of this act.

5-34      Sec. 8.  1.  On or before February 15 of each calendar year,

5-35  a person who collects recyclable materials from a business or

5-36  another person shall submit a report to the Division of

5-37  Environmental Protection of the Department for the immediately

5-38  preceding calendar year which includes, without limitation, the

5-39  amount of recyclable material collected, processed and shipped

5-40  back into the market for products made from recycled materials.

5-41  The person shall submit the report on a form prescribed by the

5-42  Division of Environmental Protection.

5-43      2.  The Division of Environmental Protection of the

5-44  Department may inspect the facility and review the records of a

5-45  person who collects recyclable materials from businesses or other

6-1  persons to verify the accuracy of a report submitted pursuant to

6-2  this section.

6-3  3.  If a person submitting a report pursuant to this section

6-4  claims that information in the report is proprietary information

6-5  and the Administrator of the Division of Environmental Protection

6-6  of the Department concurs, that information must be kept

6-7  confidential. If the information in a report is deemed confidential,

6-8  only a summary of the information may be released to the public.

6-9  4.  The Division of Environmental Protection of the

6-10  Department shall impose an administrative penalty of $100 upon a

6-11  person who collects recyclable materials from businesses or other

6-12  persons failing to submit a report pursuant to this section.

6-13      Sec. 9.  1.  The Division of Environmental Protection of the

6-14  Department may award grants to municipalities, educational

6-15  institutions and nonprofit organizations for projects that enhance

6-16  solid waste management systems and promote efficient use of

6-17  resources.

6-18      2.  The Division of Environmental Protection of the

6-19  Department shall consult with a solid waste management authority

6-20  before awarding a grant to a municipality, educational institution

6-21  or nonprofit organization that is in the jurisdiction of the solid

6-22  waste management authority.

6-23      3.  A grant awarded pursuant to this section may be used to

6-24  defray up to 50 percent of the costs associated with the

6-25  appointment of a recycling coordinator pursuant to

6-26  NRS 444A.050.

6-27      4.  The State Environmental Commission shall adopt

6-28  regulations governing the administration of the grants awarded

6-29  pursuant to this section.

6-30      5.  As used in this section:

6-31      (a) “Solid waste management authority” has the meaning

6-32  ascribed to it in NRS 444.495.

6-33      (b) “Solid waste management system” has the meaning

6-34  ascribed to it in NRS 444.500.

6-35      Sec. 10.  NRS 444A.010 is hereby amended to read as follows:

6-36      444A.010  As used in NRS 444A.010 to 444A.080, inclusive,

6-37  and sections 8 and 9 of this act, unless the context otherwise

6-38  requires, the words and terms described in NRS 444A.011 to

6-39  444A.017, inclusive, have the meanings ascribed to them in those

6-40  sections.

6-41      Sec. 11.  NRS 444A.040 is hereby amended to read as follows:

6-42      444A.040  1.  The board of county commissioners in a county

6-43  whose population is 100,000 or more, or its designee, shall make

6-44  available for use in that county a program for:

7-1  (a) The separation at the source of recyclable material from

7-2  other solid waste originating from the residential premises,

7-3  including, without limitation, multifamily dwellings where services

7-4  for the collection of solid waste are provided, and public buildings

7-5  where services for the collection of solid waste are provided.

7-6  (b) The establishment of recycling centers for the collection and

7-7  disposal of recyclable material where existing recycling centers do

7-8  not carry out the purposes of the program.

7-9  (c) The disposal of hazardous household products which are

7-10  capable of causing harmful physical effects if inhaled, absorbed or

7-11  ingested. This program may be included as a part of any other

7-12  program made available pursuant to this subsection.

7-13      (d) The businesses in the county to reduce waste and separate

7-14  recyclable material from other solid waste at the source. This

7-15  program must:

7-16          (1) When a person applies for a business license or renewal

7-17  of a business license in the county, provide the person with

7-18  information regarding waste reduction and the recycling

7-19  opportunities available to the business; and

7-20          (2) Upon request of the owner or operator of a business in

7-21  the county, provide consultation services to the business

7-22  concerning waste reduction and recycling of materials.

7-23      2.  The board of county commissioners of a county whose

7-24  population is 40,000 or more but less than 100,000, or its designee:

7-25      (a) May make available for use in that county a program for the

7-26  separation at the source of recyclable material from other solid

7-27  waste originating from the residential premises , including, without

7-28  limitation, multifamily dwellings where services for the collection

7-29  of solid waste are provided, and public buildings where services for

7-30  the collection of solid waste are provided.

7-31      (b) Shall make available for use in that county a program for:

7-32          (1) The establishment of recycling centers for the collection

7-33  and disposal of recyclable material where existing recycling centers

7-34  do not carry out the purposes of the program established pursuant to

7-35  paragraph (a).

7-36          (2) The disposal of hazardous household products which are

7-37  capable of causing harmful physical effects if inhaled, absorbed or

7-38  ingested. This program may be included as a part of any other

7-39  program made available pursuant to this subsection.

7-40      3.  The board of county commissioners of a county whose

7-41  population is less than 40,000, or its designee, may make available

7-42  for use in that county a program for:

7-43      (a) The separation at the source of recyclable material from

7-44  other solid waste originating from the residential premises ,

7-45  including, without limitation, multifamily dwellings where services

8-1  for the collection of solid waste are provided, and public buildings

8-2  where services for the collection of solid waste are provided.

8-3  (b) The establishment of recycling centers for the collection and

8-4  disposal of recyclable material where existing recycling centers do

8-5  not carry out the purposes of the program.

8-6  (c) The disposal of hazardous household products which are

8-7  capable of causing harmful physical effects if inhaled, absorbed or

8-8  ingested. This program may be included as a part of any other

8-9  program made available pursuant to this subsection.

8-10      4.  Any program made available pursuant to this section:

8-11      (a) Must not:

8-12          (1) Conflict with the standards adopted by the State

8-13  Environmental Commission pursuant to NRS 444A.020; and

8-14          (2) Become effective until approved by the Department.

8-15      (b) May be based on the model plans adopted pursuant to

8-16  NRS 444A.030.

8-17      5.  The governing body of a municipality may adopt and carry

8-18  out within the municipality such programs made available pursuant

8-19  to this section as are deemed necessary and appropriate for that

8-20  municipality.

8-21      6.  Any municipality may, with the approval of the governing

8-22  body of an adjoining municipality, participate in any program

8-23  adopted by the adjoining municipality pursuant to subsection 5.

8-24      7.  Persons residing on an Indian reservation or Indian colony

8-25  may participate in any program adopted pursuant to subsection 5 by

8-26  a municipality in which the reservation or colony is located if the

8-27  governing body of the reservation or colony adopts an ordinance

8-28  requesting such participation. Upon receipt of such a request, the

8-29  governing body of the municipality shall make available to the

8-30  residents of the reservation or colony those programs requested.

8-31      Sec. 12.  NRS 444A.050 is hereby amended to read as follows:

8-32      444A.050  1.  A county or health district that adopts a program

8-33  pursuant to NRS 444A.040 shall:

8-34      (a) [On or before July 1 of each year, submit a report to the

8-35  Department of the number of tons of material disposed of in the area

8-36  covered by the program.] Appoint a person to serve as a recycling

8-37  coordinator within the jurisdiction of the county or health district.

8-38  The recycling coordinator shall promote and provide information

8-39  to support local programs for waste reduction and recycling at

8-40  commercial and residential premises.

8-41      (b) Within 6 months after adopting the program, and at least

8-42  once every 6 months thereafter, notify all persons occupying

8-43  residential, commercial, governmental and institutional premises

8-44  within the area covered by the program of the local recycling

8-45  opportunities and the need to reduce the amount of waste generated.

9-1  2.  The governing body of a municipality that adopts a program

9-2  pursuant to NRS 444A.040 shall:

9-3  (a) Adopt such ordinances as are necessary for the enforcement

9-4  of the program[.] , including, without limitation, ordinances

9-5  requiring that provisions for the storage of recyclable material be

9-6  included in an application for a building permit for a new

9-7  commercial office building larger than 50,000 square feet and a

9-8  new multifamily residential complex with 20 or more units.

9-9  (b) At least once every [36] 24 months, conduct a review of the

9-10  program and make [such] suggestions to the Division of

9-11  Environmental Protection of the Department for revisions to the

9-12  program and any ordinances adopted pursuant thereto as are deemed

9-13  necessary and appropriate. The governing body shall submit the

9-14  findings of the review of the program and proposed revisions to

9-15  the Division of Environmental Protection for approval on or

9-16  before July 30 of every even-numbered year. Upon the approval of

9-17  the proposed revisions by the Division of Environmental

9-18  Protection, the governing body may revise the program.

9-19      Sec. 13.  NRS 444A.060 is hereby amended to read as follows:

9-20      444A.060  1.  A person who offers a tire for a vehicle for sale

9-21  at retail shall post at the point of purchase a written notice which is

9-22  at least 8 1/2 inches by 11 inches in size and contains the following

9-23  information:

 

9-24  NOTICE

 

9-25      State law requires us to accept used tires for disposal

9-26  or recycling when new tires are purchased from us.

 

9-27      2.  It is unlawful for a person who offers a tire for a vehicle for

9-28  retail sale to refuse to accept used or waste tires in exchange on the

9-29  purchase of a new tire. This section does not require the purchaser

9-30  of a tire to provide a used or waste tire as a condition of his purchase

9-31  of a new tire. The seller shall comply with the regulations of the

9-32  State Environmental Commission regarding the proper disposal of

9-33  the used or waste tires so collected. In addition to any other

9-34  applicable penalty, any person who violates the provisions of this

9-35  subsection is guilty of a misdemeanor and shall be fined not less

9-36  than $100 for each day of violation.

9-37      Sec. 14.  NRS 444A.110 is hereby amended to read as follows:

9-38      444A.110  1.  The Division of Environmental Protection of the

9-39  State Department of Conservation and Natural Resources shall

9-40  develop a program of public education to provide information,

9-41  increase public awareness of the individual responsibility of

9-42  properly disposing of solid waste and encouraging public

10-1  participation in recycling, reuse and waste reduction. The program

10-2  must be designed in accordance with the plans to provide for a solid

10-3  waste management system approved pursuant to NRS 444.510 to

10-4  communicate the importance of conserving natural resources, in

10-5  addition to the importance of protecting public health and the

10-6  environment. The program must include promotion of the private

10-7  and public efforts to accomplish conservation, recovery and reuse.

10-8      2.  The Division of Environmental Protection of the State

10-9  Department of Conservation and Natural Resources shall encourage

10-10  the reduction of waste and litter by:

10-11     (a) Providing, upon request, advice to persons regarding

10-12  techniques to reduce waste and general information on recycling.

10-13     (b) Establishing a computer database to process related

10-14  information.

10-15     (c) Establishing a toll-free telephone line to assist in the

10-16  dissemination of information.

10-17     (d) Sponsoring or cosponsoring technical workshops and

10-18  seminars on waste reduction.

10-19     (e) Assisting local programs for the research and development of

10-20  plans to reduce waste.

10-21     (f) Coordinating the dissemination of publications on waste

10-22  reduction, regardless of the source of those publications.

10-23     (g) Assisting in the development and promotion of programs of

10-24  continuing education for educators and administrators to enable

10-25  them to teach and encourage methods of waste reduction.

10-26     (h) Developing an emblem to signify and advertise the efforts in

10-27  Nevada to encourage recycling.

10-28     (i) Recommending to educational institutions courses and

10-29  curricula relating to recycling and the reduction of waste.

10-30     (j) Assisting state agencies, upon request, to develop and carry

10-31  out programs for recycling within state buildings.

10-32     (k) Developing a program to recognize and publicize

10-33  outstanding efforts by educational institutions, businesses and

10-34  other persons to reduce waste and participate in recycling

10-35  programs.

10-36     3.  The Division of Environmental Protection of the State

10-37  Department of Conservation and Natural Resources shall coordinate

10-38  the technical assistance available from the various state agencies.

10-39  The Administrator of that Division shall prepare and deliver biennial

10-40  reports to the Governor regarding the progress of the program.

10-41     Sec. 15.  1.  NRS 444.587 is hereby repealed.

10-42     2.  NRS 444A.090 is hereby repealed.

10-43     Sec. 16.  The provisions of subsection 1 of NRS 354.599 do

10-44  not apply to any additional expenses of a local government that are

10-45  related to the provisions of this act.

11-1      Sec. 17.  1.  This section, sections 2 to 14, inclusive,

11-2  subsection 1 of section 15, and section 16 of this act become

11-3  effective on October 1, 2003.

11-4      2.  Section 1 and subsection 2 of section 15 of this act become

11-5  effective on January 1, 2004.

 

11-6  TEXT OF REPEALED SECTIONS

 

11-7      444.587  Division of Environmental Protection:

11-8   Development of markets for products made from recycled

11-9   materials; reports to Legislature.

11-10     1.  The Division of Environmental Protection of the State

11-11   Department of Conservation and Natural Resources shall:

11-12     (a) Develop markets in this state for products made from

11-13   recycled materials;

11-14     (b) Determine the feasibility for the development of markets

11-15   outside the State for products made from recycled materials; and

11-16     (c) Provide producers of recycled materials in this state with

11-17   information relating to manufacturers of products made from those

11-18   materials.

11-19     2.  The Division of Environmental Protection of the State

11-20   Department of Conservation and Natural Resources shall, not later

11-21   than February 1 of each year, submit a report to the Director of the

11-22   Legislative Counsel Bureau for presentation to the Legislature. The

11-23   report must include:

11-24     (a) A general description of the markets for recycled materials in

11-25   this state; and

11-26     (b) Any recommendations relating to:

11-27         (1) Increasing the demand for recycled materials and

11-28   developing markets for recycled materials;

11-29         (2) The development of state and local policies which

11-30   encourage the purchasing of products manufactured from recycled

11-31   materials; and

11-32         (3) Financial assistance and incentives to encourage the use

11-33   of recycled materials in this state.

11-34     3.  As used in this section, “recycled material” means material

11-35   which is separated from solid waste and processed for use as a raw

11-36   material or product.

 

 

12-1      444A.090  Imposition and rate of fee; accounting for and

12-2  disposition of money collected; powers and duties of

12-3   Department of Taxation.

12-4      1.  A person who sells a new tire for a vehicle to a customer for

12-5   any purpose other than for resale by the customer in the ordinary

12-6   course of business shall collect from the purchaser at the time he

12-7   collects the applicable sales taxes for the sale a fee of $1 per tire. A

12-8   person who did not pay the fee imposed by this section at the time

12-9   of purchase because he purchased the new tire for resale and who

12-10   then makes any use of that tire other than to resell it in the ordinary

12-11   course of business, shall pay the fee imposed by this section to the

12-12   Department of Taxation at the time of the first use of that tire for a

12-13   purpose other than holding it for resale.

12-14     2.  The seller shall account separately for all money received

12-15   pursuant to subsection 1 as a deposit to be held in trust for the State.

12-16   In accordance with the regulations adopted pursuant to subsection

12-17   3, the seller shall transmit 95 percent of the money held in trust

12-18   pursuant to this section to the Department of Taxation for deposit

12-19   with the State Treasurer for credit to the Solid Waste Management

12-20   Account in the State General Fund. The remaining 5 percent and all

12-21   interest and income which accrued on the money while in trust with

12-22   the seller become the property of the seller on the day the balance

12-23   for the month is transmitted to the Department of Taxation and may

12-24   be retained by the seller to cover his related administrative costs.

12-25     3.  The Director of the Department of Taxation shall adopt

12-26   regulations establishing acceptable methods for accounting for and

12-27   transmitting to the Department money collected or required to be

12-28   paid by retailers pursuant to subsection 1. The regulations must

12-29   include a designation of the persons responsible for payment.

12-30  The regulations must, in appropriate situations, allow for the

12-31   transmission of that money together with the payment of the

12-32   applicable sales and use taxes.

12-33     4.  In collecting the fee, the Department of Taxation may

12-34   employ any administrative and legal powers conferred upon it for

12-35   the collection of the sales and use taxes by chapters 360 and 372 of

12-36   NRS.

12-37     5.  The fee imposed pursuant to subsection 1 does not apply to

12-38   any tire included in the sale of a new or used vehicle unless the tire

12-39   is sold in a separate transaction.

 

12-40  H