Assembly Bill No. 455–Committee on
Government Affairs

 

(On Behalf of Washoe County)

 

March 24, 2003

____________

 

Referred to Concurrent Committees on Government
Affairs and Transportation

 

SUMMARY—Authorizes certain counties to impose additional taxes on motor vehicle fuel and to increase certain impact fees for new development. (BDR 32‑581)

 

FISCAL NOTE:  Effect on Local Government: No.

                           Effect on the State: No.

 

~

 

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

 

AN ACT relating to taxation; carrying out a certain advisory question relating to funding for regional transportation; authorizing certain counties to impose additional taxes on motor vehicle fuel and to increase certain impact fees for new development; and providing other matters properly relating thereto.

 

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN

SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

 

1-1  Section 1.  Chapter 373 of NRS is hereby amended by adding

1-2  thereto a new section to read as follows:

1-3  1.  In a county whose population is 100,000 or more but less

1-4  than 400,000:

1-5  (a) The board may by ordinance impose:

1-6       (1) An excise tax on each gallon of motor vehicle fuel,

1-7  except aviation fuel, sold in the county in an amount equal to the

1-8  sum obtained by multiplying the amount of the tax imposed

1-9  pursuant to NRS 365.180 by the lesser of 4.5 percent or the

1-10  average percentage of increase in the Consumer Price Index for

1-11  West Urban Consumers for the preceding 5 years; and

2-1       (2) An annual increase in the tax imposed pursuant to

2-2  subparagraph (1), on the first day of each fiscal year following the

2-3  fiscal year in which that tax becomes effective, in an amount equal

2-4  to the sum of the tax imposed pursuant to NRS 365.180 and the

2-5  tax imposed pursuant to subparagraph (1) during the preceding

2-6  fiscal year, multiplied by the lesser of 4.5 percent or the average

2-7  percentage of increase in the Consumer Price Index for West

2-8  Urban Consumers for the preceding 5 years.

2-9  (b) If the board does not, pursuant to subsection 3 of NRS

2-10  365.190, decline to accept the tax levied pursuant to that section,

2-11  the board may by ordinance impose:

2-12          (1) An excise tax on each gallon of motor vehicle fuel,

2-13  except aviation fuel, sold in the county in an amount equal to the

2-14  sum obtained by multiplying the amount of the tax imposed

2-15  pursuant to NRS 365.190 by the lesser of 4.5 percent or the

2-16  average percentage of increase in the Consumer Price Index for

2-17  West Urban Consumers for the preceding 5 years; and

2-18          (2) An annual increase in the tax imposed pursuant to

2-19  subparagraph (1), on the first day of each fiscal year following the

2-20  fiscal year in which that tax becomes effective, in an amount equal

2-21  to the sum of the tax imposed pursuant to NRS 365.190 and the

2-22  tax imposed pursuant to subparagraph (1) during the preceding

2-23  fiscal year, multiplied by the lesser of 4.5 percent or the average

2-24  percentage of increase in the Consumer Price Index for West

2-25  Urban Consumers for the preceding 5 years.

2-26      (c) The board may by ordinance impose:

2-27          (1) An excise tax on each gallon of motor vehicle fuel,

2-28  except aviation fuel, sold in the county in an amount equal to the

2-29  sum obtained by multiplying the amount of the tax imposed

2-30  pursuant to NRS 365.192 by the lesser of 4.5 percent or the

2-31  average percentage of increase in the Consumer Price Index for

2-32  West Urban Consumers for the preceding 5 years; and

2-33          (2) An annual increase in the tax imposed pursuant to

2-34  subparagraph (1), on the first day of each fiscal year following the

2-35  fiscal year in which that tax becomes effective, in an amount equal

2-36  to the sum of the tax imposed pursuant to NRS 365.192 and the

2-37  tax imposed pursuant to subparagraph (1) during the preceding

2-38  fiscal year, multiplied by the lesser of 4.5 percent or the average

2-39  percentage of increase in the Consumer Price Index for West

2-40  Urban Consumers for the preceding 5 years.

2-41      (d) If the board imposes a tax pursuant to paragraph (b) of

2-42  subsection 1 of NRS 373.030, the board may by ordinance impose:

2-43          (1) An excise tax on each gallon of motor vehicle fuel,

2-44  except aviation fuel and leaded racing fuel, sold in the county in

2-45  an amount equal to the sum obtained by multiplying the amount

3-1  of the tax imposed pursuant to paragraph (b) of subsection 1 of

3-2  NRS 373.030 by the lesser of 4.5 percent or the average

3-3  percentage of increase in the Consumer Price Index for West

3-4  Urban Consumers for the preceding 5 years; and

3-5       (2) An annual increase in the tax imposed pursuant to

3-6  subparagraph (1), on the first day of each fiscal year following the

3-7  fiscal year in which that tax becomes effective, in an amount equal

3-8  to the sum of the tax imposed pursuant to paragraph (b) of

3-9  subsection 1 of NRS 373.030 and the tax imposed pursuant to

3-10  subparagraph (1) during the preceding fiscal year, multiplied by

3-11  the lesser of 4.5 percent or the average percentage of increase in

3-12  the Consumer Price Index for West Urban Consumers for the

3-13  preceding 5 years.

3-14      2.  Any ordinance authorized by this section may be adopted

3-15  in combination with any other ordinance authorized by this

3-16  section. Each tax imposed pursuant to this section is in addition to

3-17  any other motor vehicle fuel taxes imposed pursuant to the

3-18  provisions of this chapter and chapter 365 of NRS. Upon adoption

3-19  of an ordinance authorized by this section, no further action by

3-20  the board is necessary to effectuate the annual increases.

3-21      3.  Any ordinance adopted pursuant to this section must

3-22  become effective on the first day of the first calendar quarter

3-23  beginning not less than 90 days after the adoption of the

3-24  ordinance.

3-25      4.  Any ordinance adopted pursuant to:

3-26      (a) Paragraph (a) of subsection 1 must:

3-27          (1) Require the allocation, disbursement and use in the

3-28  county of the proceeds of the tax imposed pursuant to that

3-29  ordinance in the same proportions and manner as the allocation,

3-30  disbursement and use in the county of the proceeds of the tax

3-31  imposed pursuant to NRS 365.180; and

3-32          (2) Expire by limitation on the effective date of any

3-33  increase or decrease in the amount of the tax imposed pursuant to

3-34  NRS 365.180 which becomes effective after the adoption of that

3-35  ordinance.

3-36      (b) Paragraph (b) of subsection 1 must:

3-37          (1) Require the allocation, disbursement and use in the

3-38  county of the proceeds of the tax imposed pursuant to that

3-39  ordinance in the same proportions and manner as the allocation,

3-40  disbursement and use in the county of the proceeds of the tax

3-41  imposed pursuant to NRS 365.190; and

3-42          (2) Expire by limitation on the effective date of any

3-43  increase or decrease in the amount of the tax imposed pursuant to

3-44  NRS 365.190 which becomes effective after the adoption of that

3-45  ordinance.

4-1  (c) Paragraph (c) of subsection 1 must:

4-2       (1) Require the allocation, disbursement and use in the

4-3  county of the proceeds of the tax imposed pursuant to that

4-4  ordinance in the same proportions and manner as the allocation,

4-5  disbursement and use in the county of the proceeds of the tax

4-6  imposed pursuant to NRS 365.192; and

4-7       (2) Expire by limitation on the effective date of any

4-8  increase or decrease in the amount of the tax imposed pursuant to

4-9  NRS 365.192 which becomes effective after the adoption of that

4-10  ordinance.

4-11      (d) Paragraph (d) of subsection 1 must:

4-12          (1) Require the allocation, disbursement and use in the

4-13  county of the proceeds of the tax imposed pursuant to that

4-14  ordinance in the same proportions and manner as the allocation,

4-15  disbursement and use in the county of the proceeds of the tax

4-16  imposed pursuant to paragraph (b) of subsection 1 of NRS

4-17  373.030; and

4-18          (2) Expire by limitation on the effective date of any

4-19  subsequent ordinance increasing or decreasing the amount of the

4-20  tax imposed in that county pursuant to paragraph (b) of

4-21  subsection 1 of NRS 373.030.

4-22      Sec. 2.  NRS 373.070 is hereby amended to read as follows:

4-23      373.070  Any motor vehicle fuel tax ordinance enacted under

4-24  this chapter must include provisions in substance as follows:

4-25      1.  A provision imposing the additional excise tax and stating

4-26  the amount of the tax per gallon of fuel.

4-27      2.  Provisions identical to those contained in chapter 365 of

4-28  NRS on the date of enactment of the ordinance, insofar as

4-29  applicable, except that the name of the county as taxing agency must

4-30  be substituted for that of the State and that an additional supplier’s

4-31  license is not required.

4-32      3.  A provision that all amendments to chapter 365 of NRS

4-33  subsequent to the date of enactment of the ordinance, not

4-34  inconsistent with this chapter, automatically become a part of the

4-35  motor vehicle fuel tax ordinance of the county.

4-36      4.  A provision that the county shall contract [prior to] before

4-37  the effective date of the county motor vehicle fuel tax ordinance

4-38  with the Department to perform all functions incident to the

4-39  administration or operation of the motor vehicle fuel tax ordinance

4-40  of the county[.] , including, if the ordinance is enacted pursuant

4-41  to section 1 of this act, the calculation of each annual increase in

4-42  the tax imposed pursuant to the ordinance.

4-43      Sec. 3.  NRS 373.075 is hereby amended to read as follows:

4-44      373.075  Any ordinance amending [the] a motor fuel tax

4-45  ordinance enacted pursuant to this chapter shall include a

5-1  provision in substance that the county shall amend the contract

5-2  made under subsection 4 of NRS 373.070 by a contract made

5-3  between the county and the State acting by and through the

5-4  Department [prior to] before the effective date of such amendatory

5-5  ordinance, unless the county determines with the written

5-6  concurrence of the commission that no such amendment of the

5-7  contract is necessary or desirable.

5-8  Sec. 4.  NRS 373.090 is hereby amended to read as follows:

5-9  373.090  1.  For the purpose of [the] each tax imposed by an

5-10  ordinance enacted pursuant to this chapter, motor vehicle fuel is sold

5-11  at the place where it is distributed from a terminal.

5-12      2.  As used in this section, “terminal” has the meaning ascribed

5-13  to it in NRS 365.088.

5-14      Sec. 5.  NRS 373.110 is hereby amended to read as follows:

5-15      373.110  [1.  Except as provided in NRS 373.119, all] All the

5-16  net proceeds of the county motor vehicle fuel tax :

5-17      1.  Imposed pursuant to paragraph (b) of subsection 1 of NRS

5-18  373.030 or paragraph (d) of subsection 1 of section 1 of this act

5-19  which are received by the county pursuant to NRS 373.080 [shall]

5-20  must, except as otherwise provided in NRS 373.119, be deposited

5-21  by the county treasurer in a fund to be known as the regional street

5-22  and highway fund in the county treasury, and disbursed only in

5-23  accordance with the provisions of this chapter.

5-24      [2.] After July 1, 1975, the regional street and highway fund

5-25  must be accounted for as a separate fund and not as a part of any

5-26  other fund.

5-27      2.  Imposed pursuant to paragraph (a), (b) or (c) of subsection

5-28  1 of section 1 of this act which are received by the county pursuant

5-29  to NRS 373.080 must be allocated, disbursed and used as provided

5-30  in the ordinance imposing the tax.

5-31      Sec. 6.  NRS 373.119 is hereby amended to read as follows:

5-32      373.119  1.  Except to the extent pledged before July 1, 1985,

5-33  the board may use that portion of the revenue collected pursuant to

5-34  the provisions of this chapter from any taxes imposed pursuant to

5-35  paragraph (b) of subsection 1 of NRS 373.030 or paragraph (d) of

5-36  subsection 1 of section 1 of this act that represents collections from

5-37  the sale of fuel for use in boats at marinas in the county to make

5-38  capital improvements or to conduct programs to encourage safety in

5-39  boating. If the county does not control a body of water, where an

5-40  improvement or program is appropriate, the board may contract with

5-41  an appropriate person or governmental organization for the

5-42  improvement or program.

5-43      2.  Each marina shall report monthly to the Department the

5-44  number of gallons of motor vehicle fuel sold for use in boats. The

6-1  report must be made on or before the 25th day of each month for

6-2  sales during the preceding month.

6-3  Sec. 7.  NRS 373.130 is hereby amended to read as follows:

6-4  373.130  1.  Money for the payment of the cost of a project

6-5  within the area embraced by a regional plan for transportation

6-6  established pursuant to NRS 373.1161 may be obtained by the

6-7  issuance of revenue bonds and other revenue securities as provided

6-8  in subsection 2[,] or, subject to any pledges, liens and other

6-9  contractual limitations made pursuant to the provisions of this

6-10  chapter, may be obtained by direct distribution from the regional

6-11  street and highway fund, except to the extent any such use is

6-12  prevented by the provisions of NRS 373.150, or may be obtained

6-13  both by the issuance of such securities and by such direct

6-14  distribution, as the board may determine. Money for street and

6-15  highway construction outside the area embraced by the plan may be

6-16  distributed directly from the regional street and highway fund as

6-17  provided in NRS 373.150.

6-18      2.  The board may, after the enactment of an ordinance as

6-19  authorized by paragraph (b) of subsection 1 of NRS 373.030[,] or

6-20  paragraph (d) of subsection 1 of section 1 of this act, issue revenue

6-21  bonds and other revenue securities, on the behalf and in the name of

6-22  the county:

6-23      (a) The total [of all] of which, issued and outstanding at any one

6-24  time, must not be in an amount requiring a total debt service in

6-25  excess of the estimated receipts to be derived from the [tax] taxes

6-26  imposed pursuant to the provisions of paragraph (b) of subsection 1

6-27  of NRS 373.030[;] and paragraph (d) of subsection 1 of section 1

6-28  of this act;

6-29      (b) Which must not be general obligations of the county or a

6-30  charge on any real estate therein; and

6-31      (c) Which may be secured as to principal and interest by a

6-32  pledge authorized by this chapter of the receipts from the motor

6-33  vehicle fuel taxes designated in this chapter, except such portion of

6-34  the receipts as may be required for the direct distributions

6-35  authorized by NRS 373.150.

6-36      3.  A county is authorized to issue bonds without the necessity

6-37  of their being authorized at any election in such manner and with

6-38  such terms as provided in this chapter.

6-39      4.  Subject to the provisions of this chapter, for any project

6-40  authorized therein , the board of any county may, on the behalf and

6-41  in the name of the county, borrow money, otherwise become

6-42  obligated, and evidence obligations by the issuance of bonds and

6-43  other county securities, and in connection with the undertaking or

6-44  project, the board may otherwise proceed as provided in the Local

6-45  Government Securities Law.

7-1  5.  All such securities constitute special obligations payable

7-2  from the net receipts of the motor vehicle fuel taxes designated in

7-3  this chapter except as otherwise provided in NRS 373.150, and the

7-4  pledge of revenues to secure the payment of the securities must be

7-5  limited to [the] those net receipts.

7-6  6.  Except for:

7-7  (a) Any notes or warrants which are funded with the proceeds of

7-8  interim debentures or bonds;

7-9  (b) Any interim debentures which are funded with the proceeds

7-10  of bonds;

7-11      (c) Any temporary bonds which are exchanged for definitive

7-12  bonds;

7-13      (d) Any bonds which are reissued or which are refunded; and

7-14      (e) The use of any profit from any investment and reinvestment

7-15  for the payment of any bonds or other securities issued pursuant to

7-16  the provisions of this chapter,

7-17  all bonds and other securities issued pursuant to the provisions of

7-18  this chapter must be payable solely from the proceeds of motor

7-19  vehicle fuel taxes collected by or remitted to the county pursuant to

7-20  chapter 365 of NRS, as supplemented by this chapter. Receipts of

7-21  the taxes levied in NRS 365.180 and 365.190 and pursuant to

7-22  paragraphs (a) and (b) of subsection 1 of section 1 of this act may

7-23  be used by the county for the payment of securities issued pursuant

7-24  to the provisions of this chapter and may be pledged therefor. If

7-25  during any period any securities payable from these tax proceeds are

7-26  outstanding, the tax receipts must not be used directly for the

7-27  construction, maintenance and repair of any streets, roads or other

7-28  highways nor for any purchase of equipment therefor, and the

7-29  receipts of the tax levied in NRS 365.190 must not be apportioned

7-30  pursuant to subsection 2 of NRS 365.560 unless, at any time the tax

7-31  receipts are so apportioned, provision has been made in a timely

7-32  manner for the payment of such outstanding securities as to the

7-33  principal of, any prior redemption premiums due in connection with

7-34  [,] and the interest on the securities as they become due, as provided

7-35  in the securities, the ordinance authorizing their issuance[,] and any

7-36  other instrument appertaining to the securities.

7-37      7.  The ordinance authorizing the issuance of any bond or other

7-38  revenue security hereunder must describe the purpose for which it is

7-39  issued at least in general terms and may describe the purpose in

7-40  detail. This section does not require the purpose so stated to be set

7-41  forth in the detail in which the project approved by the commission

7-42  pursuant to subsection 2 of NRS 373.140 is stated, or prevent the

7-43  modification by the board of details as to the purpose stated in the

7-44  ordinance authorizing the issuance of any bond or other security

8-1  after its issuance, subject to approval by the commission of the

8-2  project as so modified.

8-3  Sec. 8.  NRS 373.140 is hereby amended to read as follows:

8-4  373.140  1.  After the enactment of an ordinance as authorized

8-5  in NRS 373.030, all street and highway construction, surfacing or

8-6  resurfacing projects in the county which are proposed to be financed

8-7  from [the] a county motor vehicle fuel tax imposed pursuant to

8-8  paragraph (b) of subsection 1 of NRS 373.030 or paragraph (d) of

8-9  subsection 1 of section 1 of this act must first be submitted to the

8-10  regional transportation commission.

8-11      2.  [Where] If the project is within the area covered by a

8-12  regional plan for transportation established pursuant to NRS

8-13  373.1161, the commission shall evaluate it in terms of:

8-14      (a) The priorities established by the plan;

8-15      (b) The relation of the proposed work to other projects already

8-16  constructed or authorized;

8-17      (c) The relative need for the project in comparison with others

8-18  proposed; and

8-19      (d) The money available.

8-20  If the commission approves the project, the board may authorize the

8-21  project, using all or any part of the proceeds of the county motor

8-22  vehicle fuel tax authorized [by this chapter,] pursuant to paragraph

8-23  (b) of subsection 1 of NRS 373.030 or paragraph (d) of subsection

8-24  1 of section 1 of this act, except to the extent any such use is

8-25  prevented by the provisions for direct distribution required by NRS

8-26  373.150 or is prevented by any pledge to secure the payment of

8-27  outstanding bonds, other securities or other obligations incurred

8-28  hereunder, and other contractual limitations appertaining to such

8-29  obligations as authorized by NRS 373.160, and the proceeds of

8-30  revenue bonds or other securities issued or to be issued as provided

8-31  in NRS 373.130. Except as otherwise provided in subsection 3, if

8-32  the board authorizes the project, the responsibilities for letting

8-33  construction and other necessary contracts, contract administration,

8-34  supervision and inspection of work and the performance of other

8-35  duties related to the acquisition of the project must be specified in

8-36  written agreements executed by the board and the governing bodies

8-37  of the cities and towns within the area covered by a regional plan for

8-38  transportation established pursuant to NRS 373.1161.

8-39      3.  In a county in which two or more governmental entities are

8-40  represented on the commission, the governing bodies of those

8-41  governmental entities may enter into a written master agreement that

8-42  allows a written agreement described in subsection 2 to be executed

8-43  by only the commission and the governmental entity that receives

8-44  funding for the approved project. The provisions of a written master

8-45  agreement must not be used until the governing body of each

9-1  governmental entity represented on the commission ratifies the

9-2  written master agreement.

9-3  4.  [Where] If the project is outside the area covered by a plan,

9-4  the commission shall evaluate it in terms of:

9-5  (a) Its relation to the regional plan for transportation established

9-6  pursuant to NRS 373.1161 if any;

9-7  (b) The relation of the proposed work to other projects

9-8  constructed or authorized;

9-9  (c) The relative need for the proposed work in relation to others

9-10  proposed by the same city or town; and

9-11      (d) The availability of money.

9-12  If the commission approves the project, the board shall direct the

9-13  county treasurer to distribute the sum approved to the city or town

9-14  requesting the project, in accordance with NRS 373.150.

9-15      5.  In counties whose population is less than 100,000, the

9-16  commission shall certify the adoption of the plan in compliance with

9-17  subsections 2 and 4.

9-18      Sec. 9.  NRS 373.160 is hereby amended to read as follows:

9-19      373.160  1.  The ordinance or ordinances providing for the

9-20  issuance of any bonds or other securities issued hereunder payable

9-21  from the receipts from the motor vehicle fuel excise taxes herein

9-22  designated may , at the discretion of the board, in addition to

9-23  covenants and other provisions authorized in the Local Government

9-24  Securities Law, contain covenants or other provisions as to the

9-25  pledge of and the creation of a lien upon the receipts of the [tax]

9-26  taxes collected for the county [hereunder (] pursuant to paragraph

9-27  (b) of subsection 1 of NRS 373.030 and paragraph (d) of

9-28  subsection 1 of section 1 of this act, excluding any tax proceeds to

9-29  be distributed directly under the provisions of NRS 373.150 , [)] or

9-30  the proceeds of the bonds or other securities pending their

9-31  application to defray the cost of the project, or both such tax

9-32  proceeds and security proceeds, to secure the payment of revenue

9-33  bonds or other securities issued hereunder.

9-34      2.  If the board determines in any ordinance authorizing the

9-35  issuance of any bonds or other securities hereunder that the proceeds

9-36  of the [tax] taxes levied and collected pursuant to [the County Motor

9-37  Vehicle Fuel Tax Law] paragraph (b) of subsection 1 of NRS

9-38  373.030 and paragraph (d) of subsection 1 of section 1 of this act

9-39  are sufficient to pay all bonds and securities, including the proposed

9-40  issue, from the proceeds thereof, the board may additionally secure

9-41  the payment of any bonds or other securities issued pursuant to the

9-42  ordinance hereunder by a pledge of and the creation of a lien upon

9-43  not only the proceeds of any motor vehicle fuel tax authorized at the

9-44  time of the issuance of such securities to be used for such payment

9-45  in subsection 6 of NRS 373.130, but also the proceeds of any such

10-1  tax thereafter authorized to be used or pledged , or used and pledged

10-2  , for the payment of such securities, whether such tax be levied or

10-3  collected by the county, the State of Nevada[,] or otherwise, or be

10-4  levied in at least an equivalent value in lieu of any such tax existing

10-5  at the time of the issuance of such securities or be levied in

10-6  supplementation thereof.

10-7      3.  The pledges and liens authorized by subsections 1 and 2 [of

10-8  this section shall] extend to the proceeds of any tax collected for use

10-9  by the county on any motor vehicle fuel so long as any bonds or

10-10  other securities issued hereunder remain outstanding and [shall not

10-11  be] are not limited to any type or types of motor vehicle fuel in use

10-12  when the bonds or other securities [shall be] are issued.

10-13     Sec. 10.  Chapter 278B of NRS is hereby amended by adding

10-14  thereto a new section to read as follows:

10-15     1.  The governing body of a local government which imposes

10-16  an impact fee to pay the cost of constructing a street project may

10-17  include a provision in the ordinance imposing the impact fee or

10-18  adopt a separate ordinance providing that each year in which the

10-19  governing body does not adopt any revisions to the land use

10-20  assumptions or capital improvements plan or otherwise increase

10-21  the impact fee, the current amount of the impact fee is

10-22  cumulatively increased:

10-23     (a) By a percentage equal to the average percentage of

10-24  increase in the Consumer Price Index for West Urban Consumers

10-25  for the preceding 5 years; or

10-26     (b) By 4.5 percent,

10-27  whichever is less.

10-28     2.  Upon inclusion of a provision in the ordinance imposing

10-29  the impact fee or the adoption of a separate ordinance authorized

10-30  by subsection 1, no further action by the governing body is

10-31  necessary to effectuate the annual increases.

10-32     3.  Each increase authorized pursuant to this section becomes

10-33  effective 1 year after:

10-34     (a) The date upon which the impact fee initially becomes

10-35  effective;

10-36     (b) The date the governing body adopts a revised capital

10-37  improvements plan; or

10-38     (c) The effective date of any previous increase in the impact

10-39  fee pursuant to this section,

10-40  whichever occurs last.

10-41     Sec. 11.  NRS 278B.230 is hereby amended to read as follows:

10-42     278B.230  1.  The impact fee per service unit , excluding the

10-43  amount of any increase authorized pursuant to section 10 of this

10-44  act, must not exceed the amount determined by dividing the costs of

10-45  the capital improvements described in subsection 3 of NRS

11-1  278B.170 by the total number of projected service units described in

11-2  subsection 6 of NRS 278B.170.

11-3      2.  If the number of new service units projected over a period is

11-4  less than the total number of new service units shown by the

11-5  approved land use assumptions at full development of the service

11-6  area, the maximum impact fee which may be charged per service

11-7  unit , excluding the amount of any increase authorized pursuant to

11-8  section 10 of this act, must be calculated by dividing the costs of the

11-9  part of the capital improvements required by the new service units

11-10  described in subsection 7 of NRS 278B.170 by the projected new

11-11  service units described in that subsection.

11-12     3.  The impact fee may be collected at the same time as the fee

11-13  for issuance of a building permit for the service unit or at the time a

11-14  certificate of occupancy is issued for the service unit, as specified in

11-15  the ordinance.

11-16     Sec. 12.  The approval by the voters on November 5, 2002, of

11-17  Advisory Question No. 2, concerning transportation, on the 2002

11-18  general election ballot for Washoe County shall be deemed to

11-19  constitute approval by the voters of an increase in the rate of the tax

11-20  imposed pursuant to paragraph (b) of subsection 1 of NRS

11-21  377A.030 to three-eighths of 1 percent of the gross receipts of any

11-22  retailer from the sale of all tangible personal property sold at retail,

11-23  or stored, used or otherwise consumed in the county. No other

11-24  approval by the voters is required for the imposition of that increase

11-25  in the rate of that tax in Washoe County, including its incorporated

11-26  cities.

11-27     Sec. 13.  If any provision of this act, or the application thereof

11-28  to any person, thing or circumstance is held invalid, such invalidity

11-29  does not affect the provisions or applications of this act which can

11-30  be given effect without the invalid provision or application, and to

11-31  this end the provisions of this act are hereby declared to be

11-32  severable.

11-33     Sec. 14.  This act becomes effective upon passage and

11-34  approval.

 

11-35  H