requires two-thirds majority vote (§§ 3, 4, 7, 8, 11, 12, 17-21, 52, 53, 62, 81)                                                           

                                                                                                  

 

Senate Bill No. 293–Senators Neal, Titus,
O’Connell and Coffin

 

March 14, 2003

____________

 

Referred to Committee on Taxation

 

SUMMARY—Repeals certain exemptions and abatements from taxes on property and on retail sales or use of property. (BDR 32‑154)

 

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; repealing certain exemptions and abatements from taxes on property and on the retail sales or use of property; providing for the disposition and use of the proceeds of certain taxes on the retail sales or use of fuel used to propel motor vehicles; and providing other matters properly relating thereto.

 

    Whereas, The rapid growth in Nevada’s population and the failure of current sources of governmental revenue to keep pace with that growth have resulted in serious budgetary deficits for the State and its political subdivisions; and

    Whereas, Additional revenue is urgently required to provide the basic governmental services necessary to ensure the health, safety and welfare of the people of this state; and

    Whereas, The severity of this economic situation necessitates the review or repeal of those exemptions from taxes on property and on the sales or use of property which are not essential to the health, safety and welfare of the people of this state; and

    Whereas, It is the intention of the Nevada Legislature to retain only those tax exemptions which are necessary for the people of this state to obtain the necessities of life or required to prevent any unnecessary loss of revenue for the provision of basic governmental services; now, therefore,

 

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN

SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

 

1-1  Section 1. NRS 360.225 is hereby amended to read as follows:

1-2  360.225  1.  During the course of an investigation undertaken

1-3  pursuant to NRS 360.130 of a person claiming:

1-4  (a) [A partial abatement of property taxes pursuant to

1-5  NRS 361.0687;

1-6  (b)] An exemption from taxes upon the privilege of doing

1-7  business in this state pursuant to NRS 364A.170;

1-8  [(c)] or

1-9  (b) A deferral of the payment of taxes on the sale of capital

1-10  goods pursuant to NRS 372.397 or 374.402 , [; or

1-11      (d) An abatement of taxes on the gross receipts from the sale,

1-12  storage, use or other consumption of eligible machinery or

1-13  equipment pursuant to NRS 374.357,]

1-14  the Department shall investigate whether the person meets the

1-15  eligibility requirements for the [abatement, partial abatement,]

1-16  exemption or deferral that the person is claiming.

1-17      2.  If the Department finds that the person does not meet the

1-18  eligibility requirements for the [abatement,] exemption or deferral

1-19  which the person is claiming, the Department shall report its

1-20  findings to the Commission on Economic Development and take

1-21  any other necessary actions.

1-22      Sec. 2.  NRS 360.750 is hereby amended to read as follows:

1-23      360.750  1.  A person who intends to locate or expand a

1-24  business in this state may apply to the Commission on Economic

1-25  Development for a partial abatement of [one or more of the taxes]

1-26  the tax imposed on the new or expanded business pursuant to

1-27  chapter [361, 364A or 374] 364A of NRS.

1-28      2.  The Commission on Economic Development shall approve

1-29  an application for a partial abatement if the Commission makes the

1-30  following determinations:

1-31      (a) The business is consistent with:

1-32          (1) The state plan for industrial development and

1-33  diversification that is developed by the Commission pursuant to

1-34  NRS 231.067; and

1-35          (2) Any guidelines adopted pursuant to the state plan.

1-36      (b) The applicant has executed an agreement with the

1-37  Commission which states that the business will, after the date on

1-38  which a certificate of eligibility for the abatement is issued pursuant

1-39  to subsection 5, continue in operation in this state for a period

1-40  specified by the Commission, which must be at least 5 years, and

1-41  will continue to meet the eligibility requirements set forth in this

2-1  subsection. The agreement must bind the successors in interest of

2-2  the business for the specified period.

2-3  (c) The business is registered pursuant to the laws of this state or

2-4  the applicant commits to obtain a valid business license and all other

2-5  permits required by the county, city or town in which the business

2-6  operates.

2-7  (d) [Except as otherwise provided in NRS 361.0687, if] If the

2-8  business is a new business in a county whose population is 100,000

2-9  or more or a city whose population is 60,000 or more, the business

2-10  meets at least two of the following requirements:

2-11          (1) The business will have 75 or more full-time employees

2-12  on the payroll of the business by the fourth quarter that it is in

2-13  operation.

2-14          (2) Establishing the business will require the business to

2-15  make a capital investment of at least $1,000,000 in this state.

2-16          (3) The average hourly wage that will be paid by the new

2-17  business to its employees in this state is at least 100 percent of the

2-18  average statewide hourly wage as established by the Employment

2-19  Security Division of the Department of Employment, Training and

2-20  Rehabilitation on July 1 of each fiscal year and:

2-21              (I) The business will provide a health insurance plan for

2-22  all employees that includes an option for health insurance coverage

2-23  for dependents of the employees; and

2-24              (II) The cost to the business for the benefits the business

2-25  provides to its employees in this state will meet the minimum

2-26  requirements for benefits established by the Commission by

2-27  regulation pursuant to subsection [9.

2-28      (e) Except as otherwise provided in NRS 361.0687, if] 8.

2-29      (e) If the business is a new business in a county whose

2-30  population is less than 100,000 or a city whose population is less

2-31  than 60,000, the business meets at least two of the following

2-32  requirements:

2-33          (1) The business will have 25 or more full-time employees

2-34  on the payroll of the business by the fourth quarter that it is in

2-35  operation.

2-36          (2) Establishing the business will require the business to

2-37  make a capital investment of at least $250,000 in this state.

2-38          (3) The average hourly wage that will be paid by the new

2-39  business to its employees in this state is at least 100 percent of the

2-40  average statewide hourly wage as established by the Employment

2-41  Security Division of the Department of Employment, Training and

2-42  Rehabilitation on July 1 of each fiscal year and:

2-43              (I) The business will provide a health insurance plan for

2-44  all employees that includes an option for health insurance coverage

2-45  for dependents of the employees; and

3-1           (II) The cost to the business for the benefits the business

3-2  provides to its employees in this state will meet the minimum

3-3  requirements for benefits established by the Commission by

3-4  regulation pursuant to subsection [9.] 8.

3-5  (f) If the business is an existing business, the business meets at

3-6  least two of the following requirements:

3-7       (1) The business will increase the number of employees on

3-8  its payroll by 10 percent more than it employed in the immediately

3-9  preceding fiscal year or by six employees, whichever is greater.

3-10          (2) The business will expand by making a capital investment

3-11  in this state in an amount equal to at least 20 percent of the value of

3-12  the tangible property possessed by the business in the immediately

3-13  preceding fiscal year. The determination of the value of the tangible

3-14  property possessed by the business in the immediately preceding

3-15  fiscal year must be made by the:

3-16              (I) County assessor of the county in which the business

3-17  will expand, if the business is locally assessed; or

3-18              (II) Department, if the business is centrally assessed.

3-19          (3) The average hourly wage that will be paid by the existing

3-20  business to its new employees in this state is at least 100 percent of

3-21  the average statewide hourly wage as established by the

3-22  Employment Security Division of the Department of Employment,

3-23  Training and Rehabilitation on July 1 of each fiscal year and:

3-24              (I) The business will provide a health insurance plan for

3-25  all new employees that includes an option for health insurance

3-26  coverage for dependents of the employees; and

3-27              (II) The cost to the business for the benefits the business

3-28  provides to its new employees in this state will meet the minimum

3-29  requirements for benefits established by the Commission by

3-30  regulation pursuant to subsection [9.] 8.

3-31      3.  Notwithstanding the provisions of subsection 2, the

3-32  Commission on Economic Development may:

3-33      (a) Approve an application for a partial abatement by a business

3-34  that does not meet the requirements set forth in paragraph (d), (e) or

3-35  (f) of subsection 2;

3-36      (b) Make the requirements set forth in paragraph (d), (e) or (f) of

3-37  subsection 2 more stringent; or

3-38      (c) Add additional requirements that a business must meet to

3-39  qualify for a partial abatement,

3-40  if the Commission determines that such action is necessary.

3-41      4.  If a person submits an application to the Commission on

3-42  Economic Development pursuant to subsection 1, the Commission

3-43  shall provide notice to the governing body of the county and the city

3-44  or town, if any, in which the person intends to locate or expand a

3-45  business. The notice required pursuant to this subsection must set

4-1  forth the date, time and location of the hearing at which the

4-2  Commission will consider the application.

4-3  5.  If the Commission on Economic Development approves an

4-4  application for a partial abatement, the Commission shall

4-5  immediately forward a certificate of eligibility for the abatement to:

4-6  (a) The Department; and

4-7  (b) The Nevada Tax Commission . [; and

4-8  (c) If the partial abatement is from the property tax imposed

4-9  pursuant to chapter 361 of NRS, the county treasurer.]

4-10      6.  An applicant for a partial abatement pursuant to this section

4-11  or an existing business whose partial abatement is in effect shall,

4-12  upon the request of the Executive Director of the Commission on

4-13  Economic Development, furnish the Executive Director with copies

4-14  of all records necessary to verify that the applicant meets the

4-15  requirements of subsection 2.

4-16      7.  If a business whose partial abatement has been approved

4-17  pursuant to this section and is in effect ceases:

4-18      (a) To meet the requirements set forth in subsection 2; or

4-19      (b) Operation before the time specified in the agreement

4-20  described in paragraph (b) of subsection 2,

4-21  the business shall repay to the Department [or, if the partial

4-22  abatement was from the property tax imposed pursuant to chapter

4-23  361 of NRS, to the county treasurer,] the amount of the exemption

4-24  that was allowed pursuant to this section before the failure of the

4-25  business to comply unless the Nevada Tax Commission determines

4-26  that the business has substantially complied with the requirements of

4-27  this section. Except as otherwise provided in NRS 360.232 and

4-28  360.320, the business shall, in addition to the amount of the

4-29  exemption required to be paid pursuant to this subsection, pay

4-30  interest on the amount due at the rate most recently established

4-31  pursuant to NRS 99.040 for each month, or portion thereof, from the

4-32  last day of the month following the period for which the payment

4-33  would have been made had the partial abatement not been approved

4-34  until the date of payment of the tax.

4-35      8.  [A county treasurer:

4-36      (a) Shall deposit any money that he receives pursuant to

4-37  subsection 7 in one or more of the funds established by a local

4-38  government of the county pursuant to NRS 354.6113 or 354.6115;

4-39  and

4-40      (b) May use the money deposited pursuant to paragraph (a) only

4-41  for the purposes authorized by NRS 354.6113 and 354.6115.

4-42      9.] The Commission on Economic Development:

4-43      (a) Shall adopt regulations relating to:

5-1       (1) The minimum level of benefits that a business must

5-2  provide to its employees if the business is going to use benefits paid

5-3  to employees as a basis to qualify for a partial abatement; and

5-4       (2) The notice that must be provided pursuant to

5-5  subsection 4.

5-6  (b) May adopt such other regulations as the Commission on

5-7  Economic Development determines to be necessary to carry out the

5-8  provisions of this section.

5-9  [10.] 9.  The Nevada Tax Commission:

5-10      (a) Shall adopt regulations regarding:

5-11          (1) The capital investment that a new business must make to

5-12  meet the requirement set forth in paragraph (d) or (e) of subsection

5-13  2; and

5-14          (2) Any security that a business is required to post to qualify

5-15  for a partial abatement pursuant to this section.

5-16      (b) May adopt such other regulations as the Nevada Tax

5-17  Commission determines to be necessary to carry out the provisions

5-18  of this section.

5-19      [11.] 10.  An applicant for an abatement who is aggrieved by a

5-20  final decision of the Commission on Economic Development may

5-21  petition for judicial review in the manner provided in chapter 233B

5-22  of NRS.

5-23      Sec. 3.  NRS 361.060 is hereby amended to read as follows:

5-24      361.060  [All] Except as otherwise provided by specific statute,

5-25  all lands and other property owned by the Nevada Rural Housing

5-26  Authority or any [county, domestic municipal corporation, irrigation

5-27  drainage or reclamation district or town in this state] local

5-28  governmental entity that receives any portion of the proceeds of

5-29  the tax are exempt from taxation . [, except as provided in NRS

5-30  539.213 with respect to certain community pastures.]

5-31      Sec. 4.  NRS 361.068 is hereby amended to read as follows:

5-32      361.068  1.  The following personal property is exempt from

5-33  taxation:

5-34      (a) Personal property held for sale by a merchant;

5-35      (b) Personal property held for sale by a manufacturer;

5-36      (c) Raw materials and components held by a manufacturer for

5-37  manufacture into products, and supplies to be consumed in the

5-38  process of manufacture;

5-39      (d) Tangible personal property purchased by a business which

5-40  will be consumed during the operation of the business; and

5-41      (e) [Livestock;

5-42      (f) Colonies of bees;

5-43      (g)] Pipe and other agricultural equipment used to convey water

5-44  for the irrigation of legal crops . [;

5-45      (h) All boats;

6-1  (i) Slide-in campers and camper shells;

6-2  (j) Except as otherwise provided in NRS 361.186, fine art for

6-3  public display; and

6-4  (k) All personal property that is:

6-5       (1) Owned by a person who is not a resident of this state; and

6-6       (2) Located in this state solely for the purposes of a display,

6-7  exhibition, convention, carnival, fair or circus that is transient in

6-8  nature.]

6-9  2.  The Nevada Tax Commission may exempt from taxation

6-10  that personal property for which the annual taxes would be less than

6-11  the cost of collecting those taxes. If such an exemption is provided,

6-12  the Nevada Tax Commission shall annually determine the average

6-13  cost of collecting property taxes in this state which must be used in

6-14  determining the applicability of the exemption.

6-15      [3.  A person claiming the exemption provided for in paragraph

6-16  (j) of subsection 1 shall:

6-17      (a) On or before June 15 for the next ensuing fiscal year, file

6-18  with the county assessor an affidavit declaring that the fine art will,

6-19  during that ensuing fiscal year, meet all the criteria set forth in

6-20  paragraph (b) of subsection 4; and

6-21      (b) During any fiscal year in which he claims the exemption,

6-22  make available for educational purposes and not for resale, upon

6-23  written request and without charge to any public school as defined

6-24  in NRS 385.007, private school as defined in NRS 394.103 and

6-25  parent of a child who receives instruction in a home pursuant to

6-26  NRS 392.070, one copy of a poster depicting the fine art that the

6-27  facility has on public display if such a poster is available for

6-28  purchase by the public at the time of the request.

6-29      4.  As used in this section:

6-30      (a) “Boat” includes any vessel or other watercraft, other than a

6-31  seaplane, used or capable of being used as a means of transportation

6-32  on the water.

6-33      (b) “Fine art for public display”:

6-34          (1) Except as otherwise provided in subparagraph (2), means

6-35  a work of art which:

6-36              (I) Is an original painting in oil, mineral, water colors,

6-37  vitreous enamel, pastel or other medium, an original mosaic,

6-38  drawing or sketch, an original sculpture of clay, textiles, fiber,

6-39  wood, metal, plastic, glass or a similar material, an original work of

6-40  mixed media or a lithograph;

6-41              (II) Was purchased in an arm’s length transaction for

6-42  $25,000 or more, or has an appraised value of $25,000 or more;

6-43              (III) Is on public display in a public or private art gallery,

6-44  museum or other building or area in this state for at least 20 hours

6-45  per week during at least 35 weeks of each year for which the

7-1  exemption is claimed or, if the facility displaying the fine art

7-2  disposes of it before the end of that year, during at least two-thirds

7-3  of the full weeks during which the facility had possession of it, or if

7-4  the gallery, museum or other building or area in which the fine art

7-5  will be displayed will not be opened until after the beginning of the

7-6  fiscal year for which the exemption is claimed, these display

7-7  requirements must be met for the first full fiscal year after the date

7-8  of opening, and the date of opening must not be later than 2 years

7-9  after the purchase of the fine art being displayed; and

7-10              (IV) Is on display in a facility that is available for group

7-11  tours by pupils or students for at least 5 hours on at least 60 days of

7-12  each full year for which the exemption is claimed, during which the

7-13  facility in which it is displayed is open, by prior appointment and at

7-14  reasonable times, without charge; and

7-15          (2) Does not include:

7-16              (I) A work of fine art that is a fixture or an improvement

7-17  to real property;

7-18              (II) A work of fine art that constitutes a copy of an

7-19  original work of fine art, unless the work is a lithograph that is a

7-20  limited edition and that is signed and numbered by the artist;

7-21              (III) Products of filmmaking or photography, including,

7-22  without limitation, motion pictures;

7-23              (IV) Literary works;

7-24              (V) Property used in the performing arts, including,

7-25  without limitation, scenery or props for a stage; or

7-26              (VI) Property that was created for a functional use other

7-27  than, or in addition to, its aesthetic qualities, including, without

7-28  limitation, a classic or custom-built automobile or boat, a sign that

7-29  advertises a business, and custom or antique furniture, lamps,

7-30  chandeliers, jewelry, mirrors, doors or windows.

7-31      (c) “Personal property held for sale by a merchant” includes

7-32  property that:

7-33          (1) Meets the requirements of sub-subparagraphs (I) and (II)

7-34  of subparagraph (1) of paragraph (b);

7-35          (2) Is made available for sale within 2 years after it is

7-36  acquired; and

7-37          (3) Is made available for viewing by the public or

7-38  prospective purchasers, or both, within 2 years after it is acquired,

7-39  whether or not a fee is charged for viewing it and whether or not it is

7-40  also used for purposes other than viewing.

7-41      (d) “Public display” means the display of a work of fine art

7-42  where members of the public have access to the work of fine art for

7-43  viewing during publicly advertised hours. The term does not include

7-44  the display of a work of fine art in an area where the public does not

7-45  generally have access, including, without limitation, a private office,

8-1  hallway or meeting room of a business, a room of a business used

8-2  for private lodging and a private residence.

8-3  (e) “Pupil” means a person who:

8-4       (1) Is enrolled for the current academic year in a public

8-5  school as defined in NRS 385.007 or a private school as defined in

8-6  NRS 394.103; or

8-7       (2) Receives instruction in a home and is excused from

8-8  compulsory attendance pursuant to NRS 392.070.

8-9  (f) “Student” means a person who is enrolled for the current

8-10  academic year in:

8-11          (1) A community college or university; or

8-12          (2) A licensed postsecondary educational institution as

8-13  defined in NRS 394.099 and a course concerning fine art.]

8-14      Sec. 5.  NRS 361.155 is hereby amended to read as follows:

8-15      361.155  1.  All claims for [personal] tax exemptions on real

8-16  property[, the initial claim of an organization for a tax exemption

8-17  on real property] and the designation of any amount to be credited to

8-18  the Veterans’ Home Account pursuant to NRS 361.0905 must be

8-19  filed on or before June 15. All exemptions provided for pursuant to

8-20  this chapter apply on a fiscal year basis and any exemption granted

8-21  pursuant to this chapter must not be in an amount which gives the

8-22  taxpayer a total exemption greater than that to which he is entitled

8-23  during any fiscal year.

8-24      2.  Each claim for an exemption provided for pursuant to this

8-25  chapter must be filed with the county assessor of:

8-26      (a) The county in which the claimant resides for personal tax

8-27  exemptions; or

8-28      (b) Each county in which property is located for the tax

8-29  exemption of an organization.

8-30      [3.  After the initial claim for an exemption pursuant to NRS

8-31  361.088 or 361.098 to 361.150, inclusive, an organization is not

8-32  required to file annual claims if the property remains exempt. If any

8-33  portion of the property loses its exemption pursuant to NRS 361.157

8-34  or for any other reason becomes taxable, the organization must

8-35  notify the county assessor.

8-36      4.  If an exemption is granted or renewed in error because of an

8-37  incorrect claim or failure of an organization to give the notice

8-38  required by subsection 3, the assessor shall assess the taxable

8-39  portion of the property retroactively pursuant to NRS 361.769 and a

8-40  penalty of 10 percent of the tax due for the current year and any

8-41  prior years must be added.]

8-42      Sec. 6.  NRS 361.1565 is hereby amended to read as follows:

8-43      361.1565  The personal property tax exemption to which a

8-44  [surviving spouse, orphan child, blind person,] veteran or surviving

8-45  spouse of a disabled veteran is entitled pursuant to NRS [361.080,

9-1  361.085,] 361.090 or 361.091 is reduced to the extent that he is

9-2  allowed an exemption from the governmental services tax pursuant

9-3  to chapter 371 of NRS.

9-4  Sec. 7.  NRS 361.157 is hereby amended to read as follows:

9-5  361.157  1.  When any real estate or portion of real estate

9-6  which for any reason is exempt from taxation is leased, loaned or

9-7  otherwise made available to and used by a natural person,

9-8  association, partnership or corporation in connection with a business

9-9  conducted for profit or as a residence, or both, the leasehold interest,

9-10  possessory interest, beneficial interest or beneficial use of the lessee

9-11  or user of the property is subject to taxation to the extent the:

9-12      (a) Portion of the property leased or used; and

9-13      (b) Percentage of time during the fiscal year that the property is

9-14  leased by the lessee or used by the user, in accordance with

9-15  NRS 361.2275,

9-16  can be segregated and identified. The taxable value of the interest or

9-17  use must be determined in the manner provided in subsection 3 of

9-18  NRS 361.227 and in accordance with NRS 361.2275.

9-19      2.  Subsection 1 does not apply to:

9-20      (a) [Property located upon a public airport, park, market or

9-21  fairground, or any property owned by a public airport, unless the

9-22  property owned by the public airport is not located upon the public

9-23  airport and the property is leased, loaned or otherwise made

9-24  available for purposes other than for the purposes of a public airport,

9-25  including, without limitation, residential, commercial or industrial

9-26  purposes;

9-27      (b)] Federal property for which payments are made in lieu of

9-28  taxes in amounts equivalent to taxes which might otherwise be

9-29  lawfully assessed;

9-30      [(c) Property of any state-supported educational institution;

9-31      (d)] (b) Property leased or otherwise made available to and used

9-32  by a natural person, private association, private corporation,

9-33  municipal corporation, quasi-municipal corporation or a political

9-34  subdivision under the provisions of the Taylor Grazing Act or by the

9-35  United States Forest Service or the Bureau of Reclamation of the

9-36  United States Department of the Interior;

9-37      [(e)] (c) Property of any Indian or of any Indian tribe, band or

9-38  community which is held in trust by the United States or subject to a

9-39  restriction against alienation by the United States;

9-40      [(f) Vending stand locations and facilities operated by blind

9-41  persons under the auspices of the Bureau of Services to the Blind

9-42  and Visually Impaired of the Rehabilitation Division of the

9-43  Department of Employment, Training and Rehabilitation, whether

9-44  or not the property is owned by the federal, state or a local

9-45  government;

10-1      (g) Leases held by a natural person, corporation, association,

10-2  municipal corporation, quasi-municipal corporation or political

10-3  subdivision for development of geothermal resources, but only for

10-4  resources which have not been put into commercial production;

10-5      (h) The use of exempt property that is leased, loaned or made

10-6  available to a public officer or employee, incident to or in the course

10-7  of public employment;

10-8      (i) A parsonage owned by a recognized religious society or

10-9  corporation when used exclusively as a parsonage;

10-10     (j) Property owned by a charitable or religious organization all,

10-11  or a portion, of which is made available to and is used as a residence

10-12  by a natural person in connection with carrying out the activities of

10-13  the organization;

10-14     (k)] or

10-15     (d) Property owned by a governmental entity and used to

10-16  provide shelter at a reduced rate to elderly persons or persons having

10-17  low incomes . [;

10-18     (l) The occasional rental of meeting rooms or similar facilities

10-19  for periods of less than 30 consecutive days; or

10-20     (m) The use of exempt property to provide day care for children

10-21  if the day care is provided by a nonprofit organization.]

10-22     3.  Taxes must be assessed to lessees or users of exempt real

10-23  estate and collected in the same manner as taxes assessed to owners

10-24  of other real estate, except that taxes due under this section do not

10-25  become a lien against the property. When due, the taxes constitute a

10-26  debt due from the lessee or user to the county for which the taxes

10-27  were assessed and, if unpaid, are recoverable by the county in the

10-28  proper court of the county.

10-29     Sec. 8.  NRS 361.159 is hereby amended to read as follows:

10-30     361.159  1.  [Except as otherwise provided in subsection 3,

10-31  when] When personal property, or a portion of personal property,

10-32  which for any reason is exempt from taxation is leased, loaned or

10-33  otherwise made available to and used by a natural person,

10-34  association or corporation in connection with a business conducted

10-35  for profit, the leasehold interest, possessory interest, beneficial

10-36  interest or beneficial use of any such lessee or user of the property is

10-37  subject to taxation to the extent the:

10-38     (a) Portion of the property leased or used; and

10-39     (b) Percentage of time during the fiscal year that the property is

10-40  leased to the lessee or used by the user, in accordance with

10-41  NRS 361.2275,

10-42  can be segregated and identified. The taxable value of the interest or

10-43  use must be determined in the manner provided in subsection 3 of

10-44  NRS 361.227 and in accordance with NRS 361.2275.

11-1      2.  Taxes must be assessed to lessees or users of exempt

11-2  personal property and collected in the same manner as taxes

11-3  assessed to owners of other personal property, except that taxes due

11-4  under this section do not become a lien against the personal

11-5  property. When due, the taxes constitute a debt due from the lessee

11-6  or user to the county for which the taxes were assessed and, if

11-7  unpaid, are recoverable by the county in the proper court of the

11-8  county.

11-9      [3.  The provisions of this section do not apply to personal

11-10  property:

11-11     (a) Used in vending stands operated by blind persons under the

11-12  auspices of the Bureau of Services to the Blind and Visually

11-13  Impaired of the Rehabilitation Division of the Department of

11-14  Employment, Training and Rehabilitation.

11-15     (b) Owned by a public airport and used for the purposes of the

11-16  public airport.]

11-17     Sec. 9.  NRS 361.484 is hereby amended to read as follows:

11-18     361.484  1.  As used in this section, “acquired” means

11-19  acquired either by purchase and deed or by condemnation

11-20  proceedings pursuant to chapter 37 of NRS.

11-21     2.  Taxes levied on real property which [is acquired by the

11-22  Federal Government or the State or any of its political subdivisions]

11-23  becomes exempt from taxation as a result of the acquisition of the

11-24  property by a governmental entity must be abated ratably for

11-25  the portion of the fiscal year in which the real property is owned by

11-26  the [Federal Government or the State or its political subdivision.]

11-27  governmental entity whose property is exempt from taxation.

11-28     3.  For the purposes of abatement, the [Federal Government or

11-29  the State or its political subdivision] governmental entity shall be

11-30  deemed to own real property acquired by purchase commencing

11-31  with the date the deed is recorded and to own real property acquired

11-32  by condemnation from the date of judgment pursuant to NRS

11-33  37.160 or the date of occupancy of the property pursuant to NRS

11-34  37.100, whichever occurs earlier.

11-35     Sec. 10.  NRS 361A.286 is hereby amended to read as follows:

11-36     361A.286  1.  The deferred tax and penalty assessed pursuant

11-37  to NRS 361A.280 and 361A.283 are a perpetual lien until paid as

11-38  provided in NRS 361.450. If the property continues to be used

11-39  exclusively for agricultural use or approved open-space use for 7

11-40  fiscal years after the date of attachment, the lien for that earliest year

11-41  expires. The lien is for an undetermined amount until the property is

11-42  converted and the amount is determined pursuant to NRS 361A.280.

11-43  Any liens calculated and recorded before July 1, 1989, for property

11-44  that had not been converted shall be deemed to have expired on that

11-45  date.

12-1      2.  If agricultural or open-space real property receiving

12-2  agricultural or open-space use assessment is sold or transferred to an

12-3  ownership making it exempt from taxation ad valorem, any such

12-4  liens for deferred taxes must be cancelled . [, except for such liens

12-5  on property acquired by the Nature Conservancy, American Land

12-6  Conservancy or Nevada Land Conservancy.]

12-7      3.  The provisions of this section do not apply to any portion of

12-8  agricultural or open-space real property if the deferred tax and any

12-9  penalty have been paid pursuant to NRS 361A.265.

12-10     4.  Each year, the county assessor must record a list of parcel

12-11  numbers and owner’s names for all parcels on which a lien exists

12-12  pursuant to subsection 1.

12-13     Sec. 11.  NRS 365.210 is hereby amended to read as follows:

12-14     365.210  1.  No county, city or other political subdivision or

12-15  municipal corporation may levy or collect any excise, privilege or

12-16  occupation tax upon or measured by the receipt, storage, sale,

12-17  distribution, transportation or use of motor vehicle fuel, fuel for jet

12-18  or turbine-powered aircraft or any other inflammable or combustible

12-19  liquids except:

12-20     (a) The county motor vehicle fuel tax authorized by chapter 373

12-21  of NRS.

12-22     (b) A tax on fuel for jet or turbine-powered aircraft authorized

12-23  by NRS 365.203.

12-24     (c) A tax on aviation fuel authorized by NRS 365.203.

12-25     (d) Any motor vehicle fuel taxation in effect on January 1, 1935,

12-26  in any city or town.

12-27     (e) A tax upon the gross receipts of retailers from the sale at

12-28  retail or the storage, use or other consumption of tangible

12-29  personal property, which is imposed pursuant to statute or special

12-30  legislative act.

12-31     (f) Except as otherwise provided in subsection 2, a tax or fee

12-32  imposed upon a business by a county or city that is authorized by

12-33  law . [, except as otherwise provided in subsection 2 or pursuant to

12-34  subsection 1 of NRS 364.210.]

12-35     2.  After March 25, 1991, no county, city or other political

12-36  subdivision or municipal corporation responsible for the operation

12-37  of an airport may impose a new tax or fee upon the sale or

12-38  distribution of fuel for jet or turbine-powered aircraft except:

12-39     (a) A tax on fuel for jet or turbine-powered aircraft authorized

12-40  by NRS 365.203.

12-41     (b) Any fuel flowage fee imposed upon aircraft or organizations

12-42  servicing aircraft in lieu of rent for use of the terminal, landing fees

12-43  or other airport charges.

12-44     (c) A tax upon the gross receipts of retailers from the sale at

12-45  retail or the storage, use or other consumption of tangible

13-1  personal property, which is imposed pursuant to statute or special

13-2  legislative act.

13-3      Sec. 12.  NRS 371.100 is hereby amended to read as follows:

13-4      371.100  1.  The governmental services tax imposed by this

13-5  chapter does not apply to vehicles owned by [the] :

13-6      (a) The United States[, the] ;

13-7      (b) The State of Nevada[, any political subdivision of the State

13-8  of Nevada, or any county, municipal corporation, city,

13-9  unincorporated town or school district in the State of Nevada, or to

13-10  vehicles for whose operation money is provided by the State or

13-11  Federal Government and which are operated solely for the

13-12  transportation of or furnishing services to elderly or handicapped

13-13  persons, or to the emergency vehicles owned by any volunteer fire

13-14  department or volunteer ambulance service based in this state.] ; or

13-15     (c) Any local governmental entity that receives a portion of the

13-16  proceeds of the tax.

13-17     2.  Any vehicle which ceases to be [used exclusively for the

13-18  purpose for which it is exempted from the governmental services tax

13-19  by this section] owned exclusively by a governmental entity

13-20  described in subsection 1 becomes immediately subject to [that tax.

13-21     3.  Except as otherwise provided in subsection 4, vehicles] the

13-22  governmental services tax.

13-23     3.  Vehicles exempted from the governmental services tax by

13-24  this section which are leased, loaned or otherwise made available to

13-25  and used by a private person, association or corporation in

13-26  connection with a business conducted for profit are subject to

13-27  taxation in the same amount and to the same extent as though the

13-28  lessee or user were the owner of such vehicle.

13-29     [4.  Vehicles which are used by a private person and are

13-30  dedicated for exclusive use as part of a system which:

13-31     (a) Operates vehicles for public transportation in an urban area;

13-32     (b) Transports persons who pay the established fare; and

13-33     (c) Uses public money to operate the system or acquire new

13-34  equipment,

13-35  are exempted from the governmental services tax imposed by this

13-36  chapter.]

13-37     Sec. 13.  NRS 371.105 is hereby amended to read as follows:

13-38     371.105  Claims pursuant to NRS [371.101, 371.102,] 371.103

13-39  or 371.104 for tax exemption on the governmental services tax and

13-40  designations of any amount to be credited to the Veterans’ Home

13-41  Account pursuant to NRS 371.1035 must be filed annually at any

13-42  time on or before the date when payment of the tax is due. All

13-43  exemptions provided for in this section must not be in an amount

13-44  which gives the taxpayer a total exemption greater than that to

13-45  which he is entitled during any fiscal year.

14-1      Sec. 14.  NRS 371.106 is hereby amended to read as follows:

14-2      371.106  1.  Whenever any vehicle ceases to be exempt from

14-3  taxation under NRS [371.101, 371.102,] 371.103 or 371.104

14-4  because the owner no longer meets the requirements for the

14-5  exemption provided in those sections, its owner shall immediately

14-6  notify the Department of the fact.

14-7      2.  If a person fails to notify the Department as required by

14-8  subsection 1 and as a result of such failure is allowed a tax

14-9  exemption to which he is not entitled, there shall be added to and

14-10  collected with the tax otherwise due a penalty equal to double the

14-11  amount of the tax. If the person’s failure is fraudulent and results in

14-12  his receiving a tax exemption to which he is not entitled, the person

14-13  is also guilty of a gross misdemeanor.

14-14     Sec. 15.  NRS 372.7263 is hereby amended to read as follows:

14-15     372.7263  In administering the provisions of NRS 372.335, the

14-16  Department shall apply the exemption for the sale of tangible

14-17  personal property delivered by the vendor to a forwarding agent for

14-18  shipment out of state to include:

14-19     1.  The sale of a vehicle to a nonresident to whom a special

14-20  movement permit has been issued by the Department of Motor

14-21  Vehicles pursuant to subsection 1 of NRS 482.3955; and

14-22     2.  The sale of farm machinery and equipment, as defined in

14-23  NRS [374.286,] 374.7273, to a nonresident who submits proof to the

14-24  vendor that the farm machinery and equipment will be delivered out

14-25  of state not later than 15 days after the sale.

14-26     Sec. 16.  NRS 374.040 is hereby amended to read as follows:

14-27     374.040  [1.  “Occasional sale,” except as otherwise provided

14-28  in subsection 2, includes:

14-29     (a) A sale of property not held or used by a seller in the course

14-30  of an activity for which he is required to hold a seller’s permit,

14-31  provided such sale is not one of a series of sales sufficient in

14-32  number, scope and character to constitute an activity requiring the

14-33  holding of a seller’s permit.

14-34     (b) Any transfer of all or substantially all the property held or

14-35  used by a person in the course of such an activity when after such

14-36  transfer the real or ultimate ownership of such property is

14-37  substantially similar to that which existed before such transfer.

14-38     2.  The term does not include the sale of a vehicle other than]

14-39  “Occasional sale of a vehicle” means the sale or transfer of a used

14-40  vehicle to the seller’s spouse, child, grandchild, parent, grandparent,

14-41  brother or sister. For the purposes of this section, the relation of

14-42  parent and child includes adoptive and illegitimate children and

14-43  stepchildren.

14-44     [3.  For the purposes of this section, stockholders, bondholders,

14-45  partners or other persons holding an interest in a corporation or

15-1  other entity are regarded as having the “real or ultimate ownership”

15-2  of the property of such corporation or other entity.]

15-3      Sec. 17.  NRS 374.055 is hereby amended to read as follows:

15-4      374.055  1.  “Retail sale” or “sale at retail” means a sale for

15-5  any purpose other than resale in the regular course of business of

15-6  tangible personal property. [The terms do not include a sale of

15-7  property that:

15-8      (a) Meets the requirements of subparagraphs (1) and (2) of

15-9  paragraph (a) of subsection 4 of NRS 374.291;

15-10     (b) Is made available for sale within 2 years after it is acquired;

15-11  and

15-12     (c) Is made available for viewing by the public or prospective

15-13  purchasers, or both, within 2 years after it is acquired, whether or

15-14  not a fee is charged for viewing it and whether or not it is also used

15-15  for purposes other than viewing.]

15-16     2.  The delivery in a county of tangible personal property by an

15-17  owner or former owner thereof or by a factor, or agent of such

15-18  owner, former owner or factor, if the delivery is to a consumer or

15-19  person for redelivery to a consumer, pursuant to a retail sale made

15-20  by a retailer not engaged in business in the county, is a retail sale in

15-21  the county by the person making the delivery. He shall include the

15-22  retail selling price of the property in his gross receipts.

15-23     Sec. 18.  NRS 374.085 is hereby amended to read as follows:

15-24     374.085  “Storage, use or other consumption” does not include

15-25  [:

15-26     1.  The] the keeping, retaining or exercising any right or power

15-27  over tangible personal property for the purpose of subsequently

15-28  transporting it outside the State for use thereafter solely outside the

15-29  State, or for the purpose of being processed, fabricated or

15-30  manufactured into, attached to, or incorporated into, other tangible

15-31  personal property to be transported outside the State and thereafter

15-32  used solely outside the State . [; or

15-33     2.  The keeping, retaining or exercising any right or power over

15-34  tangible property that:

15-35     (a) Meets the requirements of subparagraphs (1) and (2) of

15-36  paragraph (a) of subsection 4 of NRS 374.291;

15-37     (b) Is made available for sale within 2 years after it is acquired;

15-38  and

15-39     (c) Is made available for viewing by the public or prospective

15-40  purchasers, or both, within 2 years after it is acquired, whether or

15-41  not a fee is charged for viewing it and whether or not it is also used

15-42  for purposes other than viewing.]

 

 

 

16-1      Sec. 19.  NRS 374.330 is hereby amended to read as follows:

16-2      374.330  There are exempted from the computation of the

16-3  amount of the sales tax the gross receipts from the sale of any

16-4  tangible personal property to:

16-5      1.  The United States[,] or any of its unincorporated agencies

16-6  [and] or instrumentalities.

16-7      2.  Any incorporated agency or instrumentality of the United

16-8  States wholly owned by the United States or by a corporation

16-9  wholly owned by the United States.

16-10     3.  The State of Nevada[, its unincorporated agencies and

16-11  instrumentalities.] or any agency, bureau, board, commission,

16-12  department, division or other unit of the government of this state

16-13  that is required to submit information to the Chief of the Budget

16-14  Division of the Department of Administration pursuant to

16-15  subsection 1 or 6 of NRS 353.210.

16-16     4.  Any county, city, district or other political subdivision of

16-17  this state.

16-18     Sec. 20.  NRS 374.331 is hereby amended to read as follows:

16-19     374.331  There are exempted from the taxes imposed by this

16-20  chapter on the storage, use or other consumption of tangible

16-21  personal property any such property loaned or donated to:

16-22     1.  The United States[,] or any of its unincorporated agencies

16-23  [and] or instrumentalities.

16-24     2.  Any incorporated agency or instrumentality of the United

16-25  States wholly owned by the United States or by a corporation

16-26  wholly owned by the United States.

16-27     3.  The State of Nevada[, its unincorporated agencies and

16-28  instrumentalities.] or any agency, bureau, board, commission,

16-29  department, division or other unit of the government of this state

16-30  that is required to submit information to the Chief of the Budget

16-31  Division of the Department of Administration pursuant to

16-32  subsection 1 or 6 of NRS 353.210.

16-33     4.  Any county, city, district or other political subdivision of

16-34  this state.

16-35     [5.  Any organization created for religious, charitable or

16-36  eleemosynary purposes, provided that no part of the net earnings of

16-37  any such organization inures to the benefit of any private

16-38  shareholder or individual.]

16-39     Sec. 21.  NRS 374.345 is hereby amended to read as follows:

16-40     374.345  The taxes imposed under this chapter apply to the sale

16-41  to and the storage, use or other consumption in this state of tangible

16-42  personal property by a contractor for a governmental[, religious or

16-43  charitable] entity which is otherwise exempted from the tax, unless

16-44  the contractor is a constituent part of that entity.

 

17-1      Sec. 22.  NRS 374.7273 is hereby amended to read as follows:

17-2      374.7273  1.  In administering the provisions of NRS 374.340,

17-3  the Department shall apply the exemption for the sale of tangible

17-4  personal property delivered by the vendor to a forwarding agent for

17-5  shipment out of state to include:

17-6      [1.] (a) The sale of a vehicle to a nonresident to whom a special

17-7  movement permit has been issued by the Department of Motor

17-8  Vehicles pursuant to subsection 1 of NRS 482.3955; and

17-9      [2.] (b) The sale of farm machinery and equipment[, as defined

17-10  in NRS 374.286,] to a nonresident who submits proof to the vendor

17-11  that the farm machinery and equipment will be delivered out of state

17-12  not later than 15 days after the sale.

17-13     2.  As used in this section:

17-14     (a) “Agricultural use” has the meaning ascribed to it in

17-15  NRS 361A.030.

17-16     (b) “Farm machinery and equipment” means a farm tractor,

17-17  implement of husbandry, piece of equipment used for irrigation,

17-18  or a part used in the repair or maintenance of farm machinery

17-19  and equipment. The term does not include:

17-20         (1) A vehicle required to be registered pursuant to the

17-21  provisions of chapter 482 or 706 of NRS; or

17-22         (2) Machinery or equipment only incidentally employed for

17-23  the agricultural use of real property.

17-24     (c) “Farm tractor” means a motor vehicle designed and used

17-25  primarily for drawing an implement of husbandry.

17-26     (d) “Implement of husbandry” means a vehicle that is

17-27  designed, adapted or used for agricultural purposes, including,

17-28  without limitation, a plow, machine for mowing, hay baler,

17-29  combine, piece of equipment used to stack hay, till, harvest, handle

17-30  agricultural commodities or apply fertilizers, or other heavy,

17-31  movable equipment designed, adapted or used for agricultural

17-32  purposes.

17-33     Sec. 23.  NRS 374.729 is hereby amended to read as follows:

17-34     374.729  In administering the provisions of NRS 374.330, the

17-35  Department shall apply the exemption for the sale of tangible

17-36  personal property to[the State of Nevada, its unincorporated

17-37  agencies and instrumentalities,] a state entity described in

17-38  subsection 3 of that section to include all tangible personal property

17-39  that is transferred for use by such a state entity in accordance with

17-40  an agreement executed pursuant to NRS 353.500 to 353.630,

17-41  inclusive.

17-42     Sec. 24.  NRS 374.785 is hereby amended to read as follows:

17-43     374.785  1.  All fees, taxes, interest and penalties imposed and

17-44  all amounts of tax required to be paid to counties under this chapter

17-45  must be paid to the Department in the form of remittances payable

18-1  to the Department. The amounts derived from taxes on fuel used to

18-2  propel motor vehicles must be accounted for separately.

18-3      2.  The Department shall deposit the payments in the State

18-4  Treasury to the credit of the Sales and Use Tax Account in the State

18-5  General Fund.

18-6      3.  The State Controller, acting upon the collection data

18-7  furnished by the Department, shall, each month, from the Sales and

18-8  Use Tax Account in the State General Fund:

18-9      (a) Transfer [.75] 0.75 percent of all fees, taxes, interest and

18-10  penalties collected in each county during the preceding month to the

18-11  appropriate account in the State General Fund as compensation to

18-12  the State for the costs of collecting the tax.

18-13     (b) Transfer [.75] 0.75 percent of all fees, taxes, interest and

18-14  penalties collected during the preceding month from out-of-state

18-15  businesses not maintaining a fixed place of business within this state

18-16  to the appropriate account in the State General Fund as

18-17  compensation to the State for the costs of collecting the tax.

18-18     (c) Determine for each county the amount of money equal to the

18-19  fees, taxes, interest and penalties collected in the county pursuant to

18-20  this chapter during the preceding month less the amount transferred

18-21  pursuant to paragraph (a).

18-22     (d) [Transfer the total] From the amount of taxes collected

18-23  pursuant to this chapter during the preceding month from out-of-

18-24  state businesses not maintaining a fixed place of business within this

18-25  state, [less] after deducting the amount transferred pursuant to

18-26  paragraph (b), transfer:

18-27         (1) The amount derived from taxes on fuel used to propel

18-28  motor vehicles to the Intergovernmental Fund, and remit to the

18-29  county treasurer of each county the proportion of that amount

18-30  which the population of that county bears to the total population

18-31  of all the counties in this state. The amount transferred pursuant

18-32  to this subparagraph must be used exclusively for the

18-33  construction, maintenance and repair of public roads and

18-34  highways.

18-35         (2) The remaining money to the State Distributive School

18-36  Account in the State General Fund.

18-37     (e) [Except as otherwise provided in NRS 387.528,] From the

18-38  amount determined pursuant to paragraph (c), transfer the amount

18-39  owed to each county to the Intergovernmental Fund and :

18-40         (1) Remit the amount derived from taxes on fuel used to

18-41  propel motor vehicles to the county treasurer. The amount

18-42  remitted pursuant to this subparagraph must be used exclusively

18-43  for the construction, maintenance and repair of public roads and

18-44  highways.

19-1          (2) Except as otherwise provided in NRS 387.528, remit the

19-2  remaining money to the credit of the county school district fund.

19-3      4.  For the purpose of the distribution required by this section,

19-4  the occasional sale of a vehicle shall be deemed to take place in the

19-5  county to which the governmental services tax payable by the buyer

19-6  upon that vehicle is distributed.

19-7      5.  As used in this section, “fuel used to propel motor

19-8  vehicles” means any combustible gas, liquid or material of a kind

19-9  used in an internal-combustion or diesel engine for the generation

19-10  of power to propel a motor vehicle on the highways.

19-11     Sec. 25.  NRS 374A.020 is hereby amended to read as follows:

19-12     374A.020  1.  The collection of the tax imposed by NRS

19-13  374A.010 must be commenced on the first day of the first calendar

19-14  quarter that begins at least 30 days after the last condition in

19-15  subsection 1 of NRS 374A.010 is met.

19-16     2.  The tax must be administered, collected and distributed in

19-17  the manner set forth in chapter 374 of NRS.

19-18     3.  The board of trustees of the school district shall transfer [the

19-19  proceeds of the tax imposed by NRS 374A.010 from the county

19-20  school district fund] to the fund described in NRS 354.6105 , which

19-21  must be established by the board of trustees[.] , the amount of the

19-22  proceeds of the tax imposed by NRS 374A.010 which is deposited

19-23  in the county school district fund. The money deposited in the fund

19-24  described in NRS 354.6105 pursuant to this subsection must be

19-25  accounted for separately in that fund and must only be expended by

19-26  the board of trustees for the cost of the extraordinary maintenance,

19-27  extraordinary repair and extraordinary improvement of school

19-28  facilities within the county.

19-29     Sec. 26.  NRS 376A.040 is hereby amended to read as follows:

19-30     376A.040  1.  In addition to all other taxes imposed on the

19-31  revenues from retail sales, a board of county commissioners of a

19-32  county whose population is less than 400,000 may by ordinance, but

19-33  not as in a case of emergency, impose a tax at the rate of up to 1/4 of

19-34  1 percent of the gross receipts of any retailer from the sale of all

19-35  tangible personal property sold at retail, or stored, used or otherwise

19-36  consumed in the county, after receiving the approval of a majority

19-37  of the registered voters of the county voting on the question at a

19-38  primary, general or special election. The question may be combined

19-39  with questions submitted pursuant to NRS 375.025, 376A.050 and

19-40  376A.070 , or any combination thereof.

19-41     2.  If a county imposes a sales tax pursuant to this section and

19-42  NRS 376A.050, the combined additional sales tax must not exceed

19-43  1/4 of 1 percent. A tax imposed pursuant to this section applies

19-44  throughout the county, including incorporated cities in the county.

20-1      3.  Before the election may occur, an open-space plan must be

20-2  adopted by the board of county commissioners pursuant to NRS

20-3  376A.020 and the adopted open-space plan must be endorsed by

20-4  resolution by the city council of each incorporated city within the

20-5  county.

20-6      4.  All fees, taxes, interest and penalties imposed and all

20-7  amounts of tax required to be paid pursuant to this section must be

20-8  paid to the Department of Taxation in the form of remittances

20-9  payable to the Department of Taxation. The amounts derived from

20-10  taxes on fuel used to propel motor vehicles must be accounted for

20-11  separately. The Department of Taxation shall deposit the payments

20-12  with the State Treasurer for credit to the Sales and Use Tax Account

20-13  in the State General Fund. The State Controller, acting upon the

20-14  collection data furnished by the Department of Taxation, shall

20-15  transfer monthly all fees, taxes, interest and penalties collected

20-16  during the preceding month to the Intergovernmental Fund and

20-17  remit the money to the county treasurer. The amounts derived from

20-18  taxes on fuel used to propel motor vehicles must be used

20-19  exclusively for the construction, maintenance and repair of public

20-20  roads and highways.

20-21     5.  The money received from the tax imposed pursuant to

20-22  subsection 4 must be retained by the county, or remitted to a city or

20-23  general improvement district in the county. [The] Except as

20-24  otherwise provided in subsection 4, the money received by a

20-25  county, city or general improvement district pursuant to this section

20-26  must only be used to pay the cost of:

20-27     (a) The acquisition of land in fee simple for development and

20-28  use as open-space land;

20-29     (b) The acquisition of the development rights of land identified

20-30  as open-space land;

20-31     (c) The creation of a trust fund for the acquisition of land or

20-32  development rights of land pursuant to paragraphs (a) and (b);

20-33     (d) The principal and interest on notes, bonds or other

20-34  obligations issued by the county, city or general improvement

20-35  district for the acquisition of land or development rights of land

20-36  pursuant to paragraphs (a) and (b); or

20-37     (e) Any combination of the uses set forth in paragraphs (a) to

20-38  (d), inclusive.

20-39     6.  The money received from the tax imposed pursuant to this

20-40  section and any applicable penalty or interest must not be used for

20-41  any neighborhood or community park or facility.

20-42     7.  Any money used for the purposes described in this section

20-43  must be used in a manner:

20-44     (a) That is consistent with the provisions of the open-space plan

20-45  adopted pursuant to NRS 376A.020; and

21-1      (b) That provides an equitable allocation of the money among

21-2  the county and the incorporated cities within the county.

21-3      Sec. 27.  NRS 376A.040 is hereby amended to read as follows:

21-4      376A.040  1.  In addition to all other taxes imposed on the

21-5  revenues from retail sales, a board of county commissioners of a

21-6  county whose population is 100,000 or more but less than 400,000

21-7  [,] may by ordinance, but not as in a case of emergency, impose a

21-8  tax at the rate of up to 1/4 of 1 percent of the gross receipts of any

21-9  retailer from the sale of all tangible personal property sold at retail,

21-10  or stored, used or otherwise consumed in the county, after receiving

21-11  the approval of a majority of the registered voters of the county

21-12  voting on the question at a primary, general or special election. The

21-13  question may be combined with questions submitted pursuant to

21-14  NRS 375.025, 376A.050 and 376A.070 , or any combination

21-15  thereof.

21-16     2.  If a county imposes a sales tax pursuant to this section and

21-17  NRS 376A.050, the combined additional sales tax must not exceed

21-18  1/4 of 1 percent. A tax imposed pursuant to this section applies

21-19  throughout the county, including incorporated cities in the county.

21-20     3.  Before the election may occur, an open-space plan must be

21-21  adopted by the board of county commissioners pursuant to NRS

21-22  376A.020 and the adopted open-space plan must be endorsed by

21-23  resolution by the city council of each incorporated city within the

21-24  county.

21-25     4.  All fees, taxes, interest and penalties imposed and all

21-26  amounts of tax required to be paid pursuant to this section must be

21-27  paid to the Department of Taxation in the form of remittances

21-28  payable to the Department of Taxation. The amounts derived from

21-29  taxes on fuel used to propel motor vehicles must be accounted for

21-30  separately. The Department of Taxation shall deposit the payments

21-31  with the State Treasurer for credit to the Sales and Use Tax Account

21-32  in the State General Fund. The State Controller, acting upon the

21-33  collection data furnished by the Department of Taxation, shall

21-34  transfer monthly all fees, taxes, interest and penalties collected

21-35  during the preceding month to the Intergovernmental Fund and

21-36  remit the money to the county treasurer. The amounts derived from

21-37  taxes on fuel used to propel motor vehicles must be used

21-38  exclusively for the construction, maintenance and repair of public

21-39  roads and highways.

21-40     5.  The money received from the tax imposed pursuant to

21-41  subsection 4 must be retained by the county, or remitted to a city or

21-42  general improvement district in the county. [The] Except as

21-43  otherwise provided in subsection 4, the money received by a

21-44  county, city or general improvement district pursuant to this section

21-45  must only be used to pay the cost of:

22-1      (a) The acquisition of land in fee simple for development and

22-2  use as open-space land;

22-3      (b) The acquisition of the development rights of land identified

22-4  as open-space land;

22-5      (c) The creation of a trust fund for the acquisition of land or

22-6  development rights of land pursuant to paragraphs (a) and (b);

22-7      (d) The principal and interest on notes, bonds or other

22-8  obligations issued by the county, city or general improvement

22-9  district for the acquisition of land or development rights of land

22-10  pursuant to paragraphs (a) and (b); or

22-11     (e) Any combination of the uses set forth in paragraphs (a) to

22-12  (d), inclusive.

22-13     6.  The money received from the tax imposed pursuant to this

22-14  section and any applicable penalty or interest must not be used for

22-15  any neighborhood or community park or facility.

22-16     7.  Any money used for the purposes described in this section

22-17  must be used in a manner:

22-18     (a) That is consistent with the provisions of the open-space plan

22-19  adopted pursuant to NRS 376A.020; and

22-20     (b) That provides an equitable allocation of the money among

22-21  the county and the incorporated cities within the county.

22-22     Sec. 28.  NRS 376A.050 is hereby amended to read as follows:

22-23     376A.050  1.  Except as otherwise provided in subsection 2, in

22-24  addition to all other taxes imposed on the revenues from retail sales,

22-25  a board of county commissioners in each county whose population

22-26  is less than 400,000 may by ordinance, but not as in a case of

22-27  emergency, impose a tax at the rate of up to 1/4 of 1 percent of the

22-28  gross receipts of any retailer from the sale of all tangible personal

22-29  property sold at retail, or stored, used or otherwise consumed in the

22-30  county, after receiving the approval of a majority of the registered

22-31  voters of the county voting on the question at a primary, general or

22-32  special election. The question may be combined with questions

22-33  submitted pursuant to NRS 375.025, 376A.040 and 376A.070 , or

22-34  any combination thereof.

22-35     2.  If a county imposes a sales tax pursuant to this section and

22-36  NRS 376A.040, the combined additional sales tax must not exceed

22-37  1/4 of 1 percent. A tax imposed pursuant to this section applies

22-38  throughout the county, including incorporated cities in the county.

22-39     3.  Before the election occurs, an open-space plan must be

22-40  adopted by the board of county commissioners pursuant to NRS

22-41  376A.020 and the adopted open-space plan must be endorsed by

22-42  resolution by the city council of each incorporated city in the

22-43  county.

22-44     4.  All fees, taxes, interest and penalties imposed and all

22-45  amounts of tax required to be paid pursuant to this section must be

23-1  paid to the Department of Taxation in the form of remittances

23-2  payable to the Department of Taxation. The amounts derived from

23-3  taxes on fuel used to propel motor vehicles must be accounted for

23-4  separately. The Department of Taxation shall deposit the payments

23-5  with the State Treasurer for credit to the Sales and Use Tax Account

23-6  in the State General Fund. The State Controller, acting upon the

23-7  collection data furnished by the Department of Taxation, shall

23-8  transfer monthly all fees, taxes, interest and penalties collected

23-9  during the preceding month to the Intergovernmental Fund and

23-10  remit the money to the county treasurer. The amounts derived from

23-11  taxes on fuel used to propel motor vehicles must be used

23-12  exclusively for the construction, maintenance and repair of public

23-13  roads and highways.

23-14     Sec. 29.  NRS 376A.050 is hereby amended to read as follows:

23-15     376A.050  1.  Except as otherwise provided in subsection 2, in

23-16  addition to all other taxes imposed on the revenues from retail sales,

23-17  a board of county commissioners in each county whose population

23-18  is 100,000 or more but less than 400,000[,] may by ordinance, but

23-19  not as in a case of emergency, impose a tax at the rate of up to 1/4 of

23-20  1 percent of the gross receipts of any retailer from the sale of all

23-21  tangible personal property sold at retail, or stored, used or otherwise

23-22  consumed in the county, after receiving the approval of a majority

23-23  of the registered voters of the county voting on the question at a

23-24  primary, general or special election. The question may be combined

23-25  with questions submitted pursuant to NRS 375.025, 376A.040 and

23-26  376A.070 , or any combination thereof.

23-27     2.  If a county imposes a sales tax pursuant to this section and

23-28  NRS 376A.040, the combined additional sales tax must not exceed

23-29  1/4 of 1 percent. A tax imposed pursuant to this section applies

23-30  throughout the county, including incorporated cities in the county.

23-31     3.  Before the election occurs, an open-space plan must be

23-32  adopted by the board of county commissioners pursuant to NRS

23-33  376A.020 and the adopted open-space plan must be endorsed by

23-34  resolution by the city council of each incorporated city in the

23-35  county.

23-36     4.  All fees, taxes, interest and penalties imposed and all

23-37  amounts of tax required to be paid pursuant to this section must be

23-38  paid to the Department of Taxation in the form of remittances

23-39  payable to the Department of Taxation. The amounts derived from

23-40  taxes on fuel used to propel motor vehicles must be accounted for

23-41  separately. The Department of Taxation shall deposit the payments

23-42  with the State Treasurer for credit to the Sales and Use Tax Account

23-43  in the State General Fund. The State Controller, acting upon the

23-44  collection data furnished by the Department of Taxation, shall

23-45  transfer monthly all fees, taxes, interest and penalties collected

24-1  during the preceding month to the Intergovernmental Fund and

24-2  remit the money to the county treasurer. The amounts derived from

24-3  taxes on fuel used to propel motor vehicles must be used

24-4  exclusively for the construction, maintenance and repair of public

24-5  roads and highways.

24-6      Sec. 30.  NRS 376A.080 is hereby amended to read as follows:

24-7      376A.080  1.  The money received from any tax imposed

24-8  pursuant to NRS 376A.050 or 376A.070 and any applicable penalty

24-9  or interest must be retained by the county, or remitted to a city or

24-10  general improvement district in the county, and used as provided in

24-11  this section[.

24-12     2.  The] and NRS 376A.050.

24-13     2.  Except as otherwise provided in NRS 376A.050, the money

24-14  received by a county, city or general improvement district pursuant

24-15  to NRS 376A.050 and 376A.070 must only be used to pay the cost

24-16  of:

24-17     (a) Planning the acquisition and other administrative acts

24-18  relating to the acquisition of open-space land; and

24-19     (b) The operation and maintenance of open-space land.

24-20     3.  The money received from the tax imposed pursuant to NRS

24-21  376A.050 and 376A.070 and any applicable penalty or interest must

24-22  not be used for any neighborhood or community park or facility.

24-23     4.  Any money used for the purposes described in this section

24-24  or NRS 376A.050 must be used in a manner:

24-25     (a) That is consistent with the provisions of the open-space plan

24-26  adopted pursuant to NRS 376A.020; and

24-27     (b) That provides an equitable allocation of the money among

24-28  the county and the incorporated cities within the county.

24-29     Sec. 31.  NRS 377.050 is hereby amended to read as follows:

24-30     377.050  1.  All fees, taxes, interest and penalties imposed and

24-31  all amounts of tax required to be paid to counties under this chapter

24-32  must be paid to the Department in the form of remittances made

24-33  payable to the Department. The amounts derived from taxes on

24-34  fuel used to propel motor vehicles must be accounted for

24-35  separately.

24-36     2.  The Department shall deposit the payments with the State

24-37  Treasurer for credit to the Sales and Use Tax Account in the State

24-38  General Fund.

24-39     3.  The State Controller, acting upon the collection data

24-40  furnished by the Department[,] and before making the

24-41  distributions required by NRS 377.055 and 377.057, shall monthly

24-42  transfer from the Sales and Use Tax Account [.75] to:

24-43     (a) The appropriate account in the State General Fund, 0.75

24-44  percent of all fees, taxes, interests and penalties collected pursuant

24-45  to this chapter during the preceding month [to the appropriate

25-1  account in the State General Fund, before making the distributions

25-2  required by NRS 377.055 and 377.057,] as compensation to the

25-3  State for the cost of collecting the tax[.] ; and

25-4      (b) The county treasurer of each county:

25-5          (1) The amount derived from taxes on fuel used to propel

25-6  motor vehicles collected in that county during the preceding

25-7  month, less the corresponding amount transferred to the State

25-8  General Fund pursuant to paragraph (a); and

25-9          (2) That proportion of the total amount derived from taxes

25-10  on fuel used to propel motor vehicles collected during the

25-11  preceding month from out-of-state businesses not maintaining a

25-12  fixed place of business within this state, less the corresponding

25-13  amount transferred to the State General Fund pursuant to

25-14  paragraph (a), which the population of that county bears to the

25-15  total population of all counties which have in effect a city-county

25-16  relief tax ordinance.

25-17     4.  All money transferred to a county treasurer pursuant to

25-18  this section must be accounted for separately in the county

25-19  treasury and used exclusively for the construction, maintenance

25-20  and repair of public roads and highways.

25-21     Sec. 32.  NRS 377.055 is hereby amended to read as follows:

25-22     377.055  1.  The Department shall monthly determine for each

25-23  county an amount of money equal to the sum of:

25-24     (a) Any fees and any taxes, interest and penalties which derive

25-25  from the basic city-county relief tax collected in that county

25-26  pursuant to this chapter during the preceding month, less the

25-27  corresponding amount transferred [to the State General Fund]

25-28  pursuant to subsection 3 of NRS 377.050; and

25-29     (b) That proportion of the total amount of taxes which derive

25-30  from that portion of the tax levied at the rate of one-half of 1 percent

25-31  collected pursuant to this chapter during the preceding month from

25-32  out-of-state businesses not maintaining a fixed place of business

25-33  within this state, less the corresponding amount transferred [to the

25-34  State General Fund] pursuant to subsection 3 of NRS 377.050,

25-35  which the population of that county bears to the total population of

25-36  all counties which have in effect a city-county relief tax

25-37  ordinance,

25-38  and deposit the money in the Local Government Tax Distribution

25-39  Account created by NRS 360.660 for credit to the respective

25-40  subaccounts of each county.

25-41     2.  For the purpose of the distribution required by this section,

25-42  the occasional sale of a vehicle shall be deemed to take place in the

25-43  county to which the governmental services tax payable by the buyer

25-44  upon that vehicle is distributed.

 

26-1      Sec. 33.  NRS 377.057 is hereby amended to read as follows:

26-2      377.057  1.  The State Controller, acting upon the relevant

26-3  information furnished by the Department[,] and after making the

26-4  distributions required by subsection 3 of NRS 377.050, shall

26-5  distribute monthly from the fees, taxes, interest and penalties which

26-6  derive from the supplemental city-county relief tax collected in all

26-7  counties and from out-of-state businesses during the preceding

26-8  month, except as otherwise provided in subsection 2, to:

26-9      (a) Douglas, Esmeralda, Eureka, Lander, Lincoln, Lyon,

26-10  Mineral, Nye, Pershing, Storey and White Pine counties, an amount

26-11  equal to one-twelfth of the amount distributed in the immediately

26-12  preceding fiscal year multiplied by one plus:

26-13         (1) The percentage change in the total receipts from the

26-14  supplemental city-county relief tax for all counties and from out-of-

26-15  state businesses, from the fiscal year 2 years preceding the

26-16  immediately preceding fiscal year to the fiscal year preceding the

26-17  immediately preceding fiscal year; or

26-18         (2) Except as otherwise provided in this paragraph, the

26-19  percentage change in the population of the county, as certified by

26-20  the Governor pursuant to NRS 360.285, added to the percentage

26-21  change in the Consumer Price Index for the year ending on

26-22  December 31 next preceding the year of distribution,

26-23  whichever is less, except that the amount distributed to the county

26-24  must not be less than the amount specified in subsection 5. If the

26-25  Bureau of the Census of the United States Department of Commerce

26-26  issues population totals that conflict with the totals certified by the

26-27  Governor pursuant to NRS 360.285, the percentage change

26-28  calculated pursuant to subparagraph (2) for the ensuing fiscal year

26-29  must be an estimate of the change in population for the calendar

26-30  year, based upon the population totals issued by the Bureau of the

26-31  Census.

26-32     (b) All other counties, the amount remaining after making the

26-33  distributions required by paragraph (a) to each of these counties in

26-34  the proportion that the amount of supplemental city-county relief tax

26-35  collected in the county for the month bears to the total amount of

26-36  supplemental city-county relief tax collected for that month in the

26-37  counties whose distribution will be determined pursuant to this

26-38  paragraph.

26-39     2.  If the amount of supplemental city-county relief tax

26-40  collected in a county listed in paragraph (a) of subsection 1 for the

26-41  12 most recent months for which information concerning the actual

26-42  amount collected is available on February 15 of any year exceeds by

26-43  more than 10 percent the amount distributed pursuant to paragraph

26-44  (a) to that county for the same period, the State Controller shall

26-45  distribute that county’s portion of the proceeds from the

27-1  supplemental city-county relief tax pursuant to paragraph (b) of

27-2  subsection 1 in all subsequent fiscal years, unless a waiver is

27-3  granted pursuant to subsection 3.

27-4      3.  A county which, pursuant to subsection 2, is required to

27-5  have its portion of the proceeds from the supplemental city-county

27-6  relief tax distributed pursuant to paragraph (b) of subsection 1 may

27-7  file a request with the Nevada Tax Commission for a waiver of the

27-8  requirements of subsection 2. The request must be filed on or before

27-9  February 20 next preceding the fiscal year for which the county will

27-10  first receive its portion of the proceeds from the supplemental city-

27-11  county relief tax pursuant to paragraph (b) of subsection 1 and must

27-12  be accompanied by evidence which supports the granting of the

27-13  waiver. The Commission shall grant or deny a request for a waiver

27-14  on or before March 10 next following the timely filing of the

27-15  request. If the Commission determines that the increase in

27-16  the amount of supplemental city-county relief tax collected in the

27-17  county was primarily caused by:

27-18     (a) Nonrecurring taxable sales, it shall grant the request.

27-19     (b) Normal or sustainable growth in taxable sales, it shall deny

27-20  the request.

27-21  A county which is granted a waiver pursuant to this subsection is

27-22  not required to obtain a waiver in any subsequent fiscal year to

27-23  continue to receive its portion of the proceeds from the

27-24  supplemental city-county relief tax pursuant to paragraph (a) of

27-25  subsection 1 unless the amount of supplemental city-county relief

27-26  tax collected in the county in a fiscal year again exceeds the

27-27  threshold established in subsection 2.

27-28     4.  The amount apportioned to each county must be deposited in

27-29  the Local Government Tax Distribution Account created by NRS

27-30  360.660 for credit to the respective accounts of each county.

27-31     5.  The minimum amount which may be distributed to the

27-32  following counties in a month pursuant to paragraph (a) of

27-33  subsection 1 is as follows:

 

27-34  Douglas..................................... $580,993

27-35  Esmeralda...................................... 53,093

27-36  Lander.......................................... 155,106

27-37  Lincoln.......................................... 72,973

27-38  Lyon............................................. 356,858

27-39  Mineral........................................ 118,299

27-40  Nye.............................................. 296,609

27-41  Pershing......................................... 96,731

27-42  Storey............................................. 69,914

27-43  White Pine................................... 158,863

 

28-1      6.  As used in this section, unless the context otherwise

28-2  requires:

28-3      (a) “Enterprise district” has the meaning ascribed to it in

28-4  NRS 360.620.

28-5      (b) “Local government” has the meaning ascribed to it in

28-6  NRS 360.640.

28-7      (c) “Special district” has the meaning ascribed to it in

28-8  NRS 360.650.

28-9      Sec. 34.  NRS 377A.050 is hereby amended to read as follows:

28-10     377A.050  1.  All fees, taxes, interest and penalties imposed

28-11  and all amounts of tax required to be paid to the counties under this

28-12  chapter must be paid to the Department in the form of remittances

28-13  payable to the Department. The amounts derived from taxes on

28-14  fuel used to propel motor vehicles must be accounted for

28-15  separately.

28-16     2.  The Department shall deposit the payments with the State

28-17  Treasurer for credit to the Sales and Use Tax Account in the State

28-18  General Fund.

28-19     3.  The State Controller, acting upon the collection data

28-20  furnished by the Department, shall monthly:

28-21     (a) Transfer from the Sales and Use Tax Account [.75] 0.75

28-22  percent of all fees, taxes, interest and penalties collected pursuant to

28-23  this chapter during the preceding month to the appropriate account

28-24  in the State General Fund as compensation to the State for the cost

28-25  of collecting the tax.

28-26     (b) Determine for each county an amount of money equal to any

28-27  fees, taxes, interest and penalties collected in or for that county

28-28  pursuant to this chapter during the preceding month, less the amount

28-29  transferred to the State General Fund pursuant to paragraph (a).

28-30     (c) Transfer the amount determined for each county to the

28-31  Intergovernmental Fund and remit the money to the county

28-32  treasurer.

28-33     Sec. 35.  NRS 377A.064 is hereby amended to read as follows:

28-34     377A.064  1.  [The] A county treasurer shall deposit any

28-35  money received from the State Controller pursuant to NRS

28-36  377A.050 for [promotion of] a tax to promote tourism , except for

28-37  any proceeds of that tax derived from fuel used to propel motor

28-38  vehicles, in the county treasury for credit to a fund to be known as

28-39  the county fund for promotion of tourism.

28-40     2.  The county fund for promotion of tourism must be

28-41  accounted for as a separate fund and not as a part of any other fund.

28-42     3.  Any money derived from taxes on fuel used to propel motor

28-43  vehicles must be accounted for separately in the county treasury

28-44  and used exclusively for the construction, maintenance and repair

28-45  of public roads.

29-1      Sec. 36.  NRS 377A.070 is hereby amended to read as follows:

29-2      377A.070  1.  [The] A county treasurer shall deposit [the] any

29-3  money received from the State Controller pursuant to NRS

29-4  377A.050 for a tax to establish and maintain a public transit

29-5  system or for the construction, maintenance and repair of public

29-6  roads, or both, except for any proceeds of that tax derived from

29-7  fuel used to propel motor vehicles, in the county treasury for credit

29-8  to a fund to be known as the public transit fund.

29-9      2.  The public transit fund must be accounted for as a separate

29-10  fund and not as a part of any other fund.

29-11     3.  Any money derived from taxes on fuel used to propel motor

29-12  vehicles must be accounted for separately in the county treasury

29-13  and used exclusively for the construction, maintenance and repair

29-14  of public roads.

29-15     Sec. 37.  NRS 377A.100 is hereby amended to read as follows:

29-16     377A.100  1.  Each ordinance providing for the issuance of

29-17  any bond or security issued under this chapter payable from the

29-18  receipts of the tax for a public transit system or for the construction,

29-19  maintenance and repair of public roads, or both, may, in addition to

29-20  covenants and other provisions authorized in the Local Government

29-21  Securities Law, contain a covenant or other provision to pledge and

29-22  create a lien upon the receipts of the tax , except for any receipts

29-23  derived from fuel used to propel motor vehicles, or upon the

29-24  proceeds of any bond or security pending their application to defray

29-25  the cost of establishing or operating a public transit system, or both

29-26  those tax proceeds and security proceeds, to secure the payment of

29-27  any bond or security issued under this chapter.

29-28     2.  Any money pledged to the payment of bonds or other

29-29  securities pursuant to subsection 1 may be treated as pledged

29-30  revenues of the project for the purposes of subsection 3 of

29-31  NRS 350.020.

29-32     Sec. 38.  NRS 377B.100 is hereby amended to read as follows:

29-33     377B.100  1.  The board of county commissioners of any

29-34  county may by ordinance, but not as in a case of emergency, impose

29-35  a tax for infrastructure pursuant to this section and NRS 377B.110.

29-36     2.  An ordinance enacted pursuant to this chapter may not

29-37  become effective before a question concerning the imposition of the

29-38  tax is approved by a two-thirds majority of the members of the

29-39  board of county commissioners. Any proposal to increase the rate of

29-40  the tax or change the previously approved uses for the proceeds of

29-41  the tax , other than any proceeds derived from fuel used to propel

29-42  motor vehicles, must be approved by a two-thirds majority of the

29-43  members of the board of county commissioners. The board of

29-44  county commissioners shall not change a previously approved use

29-45  for the proceeds of the tax , other than any proceeds derived from

30-1  fuel used to propel motor vehicles, to a use that is not authorized for

30-2  that countypursuant to NRS 377B.160.

30-3      3.  An ordinance enacted pursuant to this section must:

30-4      (a) Specify the date on which the tax must first be imposed or on

30-5  which an increase in the rate of the tax becomes effective, which

30-6  must occur on the first day of the first month of the next calendar

30-7  quarter that is at least 60 days after the date on which a two-thirds

30-8  majority of the board of county commissioners approved the

30-9  question.

30-10     (b) In a county whose population is 400,000 or more, provide

30-11  for the cessation of the tax not later than:

30-12         (1) The last day of the month in which the Department

30-13  determines that the total sum collected since the tax was first

30-14  imposed, exclusive of any penalties and interest, exceeds $2.3

30-15  billion; or

30-16         (2) June 30, 2025,

30-17  whichever occurs earlier.

30-18     4.  The board of county commissioners in a county whose

30-19  population is 400,000 or more and in which a water authority exists

30-20  shall review the necessity for the continued imposition of the tax

30-21  authorized pursuant to this chapter at least once every 10 years.

30-22     5.  Before enacting an ordinance pursuant to this chapter, the

30-23  board of county commissioners shall hold a public hearing regarding

30-24  the imposition of a tax for infrastructure. In a county whose

30-25  population is 400,000 or more and in which a water authority exists,

30-26  the water authority shall also hold a public hearing regarding the tax

30-27  for infrastructure. Notice of the time and place of each hearing must

30-28  be:

30-29     (a) Published in a newspaper of general circulation in the county

30-30  at least once a week for the 2 consecutive weeks immediately

30-31  preceding the date of the hearing. Such notice must be a display

30-32  advertisement of not less than 3 inches by 5 inches.

30-33     (b) Posted at the building in which the meeting is to be held and

30-34  at not less than three other separate, prominent places within the

30-35  county at least 2 weeks before the date of the hearing.

30-36     6.  Before enacting an ordinance pursuant to this chapter, the

30-37  board of county commissioners of a county whose population is less

30-38  than 400,000 or a county whose population is 400,000 or more and

30-39  in which no water authority exists[,]shall develop a plan for the

30-40  expenditure of the proceeds of a tax imposed pursuant to this

30-41  chapter , other than any proceeds derived from fuel used to propel

30-42  motor vehicles, for the purposes set forth in NRS 377B.160. The

30-43  plan may include a regional project for which two or more such

30-44  counties have entered into an interlocal agreement to expend jointly

30-45  all or a portion of the proceeds of a tax imposed in each county

31-1  pursuant to this chapter. Such a plan must include, without

31-2  limitation, the date on which the plan expires, a description of each

31-3  proposed project, the method of financing each project and the costs

31-4  related to each project. Before adopting a plan pursuant to this

31-5  subsection, the board of county commissioners of a county in which

31-6  a regional planning commission has been established pursuant to

31-7  NRS 278.0262 shall transmit to the regional planning commission a

31-8  list of the proposed projects for which a tax for infrastructure may

31-9  be imposed. The regional planning commission shall hold a public

31-10  hearing at which it shall rank each project in relative priority. The

31-11  regional planning commission shall transmit its rankings to

31-12  the board of county commissioners. The recommendations of the

31-13  regional planning commission regarding the priority of the proposed

31-14  projects are not binding on the board of county commissioners. The

31-15  board of county commissioners shall hold at least one public hearing

31-16  on the plan. Notice of the time and place of the hearing must be

31-17  provided in the manner set forth in subsection 5. The plan must be

31-18  approved by the board of county commissioners at a public hearing.

31-19  Subject to the provisions of subsection 7, on or before the date on

31-20  which a plan expires, the board of county commissioners shall

31-21  determine whether a necessity exists for the continued imposition of

31-22  the tax. If the board determines that such a necessity does not exist,

31-23  the board shall repeal the ordinance that enacted the tax. If the board

31-24  of county commissioners determines that the tax must be continued

31-25  for a purpose set forth in NRS 377B.160, the board shall adopt, in

31-26  the manner prescribed in this subsection, a new plan for the

31-27  expenditure of the proceeds of the tax , other than any proceeds

31-28  derived from fuel used to propel motor vehicles, for such a purpose.

31-29     7.  No ordinance imposing a tax which is enacted pursuant to

31-30  this chapter may be repealed or amended or otherwise directly or

31-31  indirectly modified in such a manner as to impair any outstanding

31-32  bonds or other obligations which are payable from or secured by a

31-33  pledge of a tax enacted pursuant to this chapter until those bonds or

31-34  other obligations have been discharged in full.

31-35     Sec. 39.  NRS 377B.110 is hereby amended to read as follows:

31-36     377B.110  An ordinance enacted pursuant to this chapter must

31-37  include provisions in substance as follows:

31-38     1.  A provision imposing a tax upon retailers at the rate of not

31-39  more than:

31-40     (a) In a county whose population is 100,000 or more but less

31-41  than 400,000, one-eighth of 1 percent; or

31-42     (b) In all other counties, one-quarter of 1 percent,

31-43  of the gross receipts of any retailer from the sale of all tangible

31-44  personal property sold at retail, or stored, used or otherwise

31-45  consumed, in the county.

32-1      2.  Provisions substantially identical to those contained in

32-2  chapter 374 of NRS, insofar as applicable.

32-3      3.  A provision that all amendments to chapter 374 of NRS after

32-4  the date of enactment of the ordinance, not inconsistent with this

32-5  chapter, automatically become a part of an ordinance enacted

32-6  pursuant to this chapter.

32-7      4.  A provision stating the specific purpose for which the

32-8  proceeds of the tax , other than any proceeds derived from fuel

32-9  used to propel motor vehicles, must be expended.

32-10     5.  A provision that the county shall contract before the

32-11  effective date of the ordinance with the Department to perform all

32-12  functions incident to the administration or operation of the tax in the

32-13  county.

32-14     6.  A provision that exempts from the tax or any increase in the

32-15  tax the gross receipts from the sale of, and the storage, use or other

32-16  consumption in a county of, tangible personal property used for the

32-17  performance of a written contract:

32-18     (a) Entered into on or before the effective date of the tax or the

32-19  increase in the tax; or

32-20     (b) For the construction of an improvement to real property for

32-21  which a binding bid was submitted before the effective date of the

32-22  tax or the increase in the tax if the bid was afterward

32-23  accepted,

32-24  if, under the terms of the contract or bid, the contract price or bid

32-25  amount cannot be adjusted to reflect the imposition of the tax or the

32-26  increase in the tax.

32-27     Sec. 40.  NRS 377B.130 is hereby amended to read as follows:

32-28     377B.130  1.  All fees, taxes, interest and penalties imposed

32-29  and all amounts of tax required to be paid to the counties pursuant to

32-30  this chapter must be paid to the Department in the form of

32-31  remittances payable to the Department. The amounts derived from

32-32  taxes on fuel used to propel motor vehicles must be accounted for

32-33  separately.

32-34     2.  The Department shall deposit the payments with the State

32-35  Treasurer for credit to the Sales and Use Tax Account in the State

32-36  General Fund.

32-37     3.  The State Controller, acting upon the collection data

32-38  furnished by the Department, shall monthly:

32-39     (a) Transfer from the Sales and Use Tax Account to the

32-40  appropriate account in the State General Fund a percentage of all

32-41  fees, taxes, interest and penalties collected pursuant to this chapter

32-42  during the preceding month as compensation to the State for the cost

32-43  of collecting the taxes. The percentage to be transferred pursuant to

32-44  this paragraph must be the same percentage as the percentage of

32-45  proceeds transferred pursuant to paragraph (a) of subsection 3 of

33-1  NRS 374.785, but the percentage must be applied to the proceeds

33-2  collected pursuant to this chapter only.

33-3      (b) Determine for each county an amount of money equal to any

33-4  fees, taxes, interest and penalties collected in or for that county

33-5  pursuant to this chapter during the preceding month, less the amount

33-6  transferred to the State General Fund pursuant to paragraph (a).

33-7      (c) Transfer the amount determined for each county to the

33-8  Intergovernmental Fund and remit the :

33-9          (1) Amount derived from taxes on fuel used to propel motor

33-10  vehicles to the county treasurer. The amount remitted pursuant to

33-11  this subparagraph must be accounted for separately in the county

33-12  treasury and used exclusively for the construction, maintenance

33-13  and repair of public roads and highways.

33-14         (2) Remaining money:

33-15         [(1)] (I) In each county whose population is 400,000 or

33-16  more and in which a water authority exists, to the treasurer for the

33-17  water authority.

33-18         [(2)] (II) In each county whose population is less than

33-19  400,000 or each county whose population is 400,000 or more and in

33-20  which no water authority exists, to the county treasurer.

33-21     Sec. 41.  NRS 377B.150 is hereby amended to read as follows:

33-22     377B.150  1.  In a county whose population is less than

33-23  400,000 or a county whose population is 400,000 or more and in

33-24  which no water authority exists, the county treasurer shall deposit

33-25  the money received from the State Controller pursuant to

33-26  subparagraph (2) of paragraph (c) of subsection 3 of NRS

33-27  377B.130 in the county treasury for credit to a fund to be known as

33-28  the infrastructure fund. The infrastructure fund must be accounted

33-29  for as a separate fund and not as a part of any other fund. The

33-30  money for each project included in the plan adopted pursuant to

33-31  subsection 6 of NRS 377B.100 must be accounted for separately in

33-32  the fund.

33-33     2.  In a county whose population is 400,000 or more and in

33-34  which a water authority exists, the water authority shall deposit the

33-35  money received from the State Controller pursuant to subparagraph

33-36  (2) of paragraph (c) of subsection 3 of NRS 377B.130 in a separate

33-37  account of the water authority to be known as the infrastructure

33-38  fund. This fund must be accounted for as a separate fund and not as

33-39  part of any other fund of the water authority.

33-40     Sec. 42.  NRS 377B.190 is hereby amended to read as follows:

33-41     377B.190  1.  Money for the payment of the cost of one or

33-42  more projects for which the board of county commissioners has

33-43  imposed all or a portion of the tax authorized pursuant to this

33-44  chapter , other than the tax on fuel used to propel motor vehicles,

33-45  may be obtained by the issuance of bonds and other securities as

34-1  provided in this section, or, subject to any pledges, liens and other

34-2  contractual limitations made pursuant to this chapter, may be

34-3  obtained by direct distribution from the infrastructure fund, or may

34-4  be obtained both by the issuance of such securities and by such

34-5  direct distribution as determined by the board of county

34-6  commissioners or, in a county whose population is 400,000 or more

34-7  and in which a water authority exists, by the water authority.

34-8      2.  The board of county commissioners of a county whose

34-9  population is less than 400,000 or of a county whose population is

34-10  400,000 or more and in which no water authority exists may, after

34-11  the enactment of an ordinance imposing a tax for infrastructure as

34-12  authorized by NRS 377B.100, from time to time issue bonds and

34-13  other securities, which are general or special obligations of the

34-14  county and which may be secured as to principal and interest by a

34-15  pledge authorized by this chapter of the receipts from the taxes

34-16  imposed by this chapter[.] , other than any receipts derived from

34-17  fuel used to propel motor vehicles. The ordinance authorizing the

34-18  issuance of any bond or other security must describe the purpose for

34-19  which it was issued.

34-20     3.  After the enactment of an ordinance imposing a tax for

34-21  infrastructure by the board of county commissioners of a county

34-22  whose population is 400,000 or more and in which a water authority

34-23  exists, the water authority or, if so provided in an interlocal

34-24  agreement to which the water authority is a party, one or more of the

34-25  members of the water authority[,] may from time to time issue

34-26  bonds and other securities, which are general or special obligations

34-27  and which may be secured as to principal and interest by a pledge

34-28  authorized by this chapter of the receipts from the taxes imposed by

34-29  this chapter[.] , other than any receipts derived from fuel used to

34-30  propel motor vehicles.

34-31     4.  In a county whose population is 400,000 or more, no bonds

34-32  or other securities may be issued pursuant to this section which are

34-33  payable from or secured by, in whole or in part, any revenue from a

34-34  tax enacted pursuant to this chapter to be collected after:

34-35     (a) The last day of the month in which the Department

34-36  determines that the total sum collected since the tax was first

34-37  imposed, exclusive of any penalties and interest, exceeds $2.3

34-38  billion; or

34-39     (b) June 30, 2025,

34-40  whichever occurs earlier.

34-41     Sec. 43.  NRS 377B.200 is hereby amended to read as follows:

34-42     377B.200  1.  Each document providing for the issuance of

34-43  any bond or security issued pursuant to this chapter which is payable

34-44  from the receipts of the taxes imposed by this chapter , other than

34-45  any receipts derived from fuel used to propel motor vehicles, or

35-1  revenue generated by one or more projects for which the board of

35-2  county commissioners has imposed all or a portion of the tax

35-3  authorized pursuant to this chapter, other than the tax on fuel used

35-4  to propel motor vehicles, may, in addition to covenants and other

35-5  provisions authorized in the Local Government Securities Law,

35-6  contain a covenant or other provision to pledge and create a lien

35-7  upon the receipts of the tax , other than any receipts derived from

35-8  fuel used to propel motor vehicles, or the revenue generated by one

35-9  or more projects for which the board of county commissioners has

35-10  imposed all or a portion of the tax authorized pursuant to this

35-11  chapter, other than the tax on fuel used to propel motor vehicles,

35-12  or upon the proceeds of any bond or security pending their

35-13  application to defray the cost of one or more projects for which the

35-14  board of county commissioners has imposed all or a portion of the

35-15  tax authorized pursuant to this chapter, other than the tax on fuel

35-16  used to propel motor vehicles, or any combination of the tax

35-17  proceeds, generated revenue or security proceeds, to secure the

35-18  payment of any bond or security issued pursuant to this chapter.

35-19     2.  Any money pledged to the payment of bonds or other

35-20  securities pursuant to subsection 1 may be treated as pledged

35-21  revenues of the project for the purposes of subsection 3 of

35-22  NRS 350.020.

35-23     Sec. 44.  NRS 266.267 is hereby amended to read as follows:

35-24     266.267  [1.] A city council shall not enter into a lease of real

35-25  property owned by the city for a term of 3 years or longer or enter

35-26  into a contract for the sale or exchange of real property until after

35-27  the property has been appraised by one disinterested appraiser

35-28  employed by the city. Except as otherwise provided in this section

35-29  and paragraph (a) of subsection 1 of NRS 268.050, a lease, sale or

35-30  exchange must be made at or above the current appraised value of

35-31  the real property as determined by the appraiser unless the city

35-32  council, in a public hearing held before the adoption of the

35-33  resolution to lease, sell or exchange the property, determines by

35-34  affirmative vote of not fewer than two-thirds of the entire city

35-35  council based upon specified findings of fact that a lesser value

35-36  would be in the best interest of the public. For the purposes of this

35-37  subsection, an appraisal is not considered current if it is more than 3

35-38  years old.

35-39     [2.  The city council may sell, lease or exchange real property

35-40  for less than its appraised value to any person who maintains or

35-41  intends to maintain a business within the boundaries of the city

35-42  which is eligible pursuant to NRS 374.357 for an abatement from

35-43  the sales and use taxes imposed pursuant to chapter 374 of NRS.]

 

 

36-1      Sec. 45.  NRS 274.230 is hereby amended to read as follows:

36-2      274.230  When a specially benefited zone is designated and

36-3  approved under this chapter, the governing body of the designating

36-4  municipality may:

36-5      1.  Apply with the United States Department of Commerce to

36-6  have the specially benefited zone declared to be a free trade zone.

36-7      2.  When any federal legislation concerning specially benefited

36-8  zones is enacted or becomes effective, prepare and submit, with the

36-9  assistance of the Administrator and in a timely fashion, all

36-10  information and forms necessary to permit the specially benefited

36-11  zone designated and approved under this chapter to be considered as

36-12  an eligible area under the federal program.

36-13     3.  Apply for all available assistance from the federal, state, and

36-14  in the case of a city, the county government, including the

36-15  suspension or modification of their regulations within the specially

36-16  benefited zone that have the characteristics described in subsection 1

36-17  of NRS 274.110.

36-18     4.  Develop and carry out a program to improve police

36-19  protection within the zone.

36-20     5.  Give priority to the use in the zone of any federal assistance

36-21  for urban development or job training.

36-22     6.  By ordinance adopt regulations for qualifying employers for

36-23  the benefits authorized specifically for qualified businesses under

36-24  this chapter . [and NRS 374.643.]

36-25     Sec. 46.  NRS 274.270 is hereby amended to read as follows:

36-26     274.270  1.  The governing body shall investigate the proposal

36-27  made by a business pursuant to NRS 274.260[,] and , if it finds that

36-28  the business is qualified by financial responsibility and business

36-29  experience to create and preserve employment opportunities in the

36-30  specially benefited zone and improve the economic climate of the

36-31  municipality and finds further that the business did not relocate from

36-32  a depressed area in this state or reduce employment elsewhere in

36-33  Nevada in order to expand in the specially benefited zone, the

36-34  governing body may, on behalf of the municipality, enter into an

36-35  agreement with the business, for a period of not more than 20 years,

36-36  under which the business agrees in return for one or more of the

36-37  benefits authorized in this chapter [and NRS 374.643] for qualified

36-38  businesses, as specified in the agreement, to establish, expand,

36-39  renovate or occupy a place of business within the specially benefited

36-40  zone and hire new employees at least 35 percent of whom at the

36-41  time they are employed are at least one of the following:

36-42     (a) Unemployed persons who have resided at least 6 months in

36-43  the municipality.

37-1      (b) Persons eligible for employment or job training under any

37-2  federal program for employment and training who have resided at

37-3  least 6 months in the municipality.

37-4      (c) Recipients of benefits under any state or county program of

37-5  public assistance, including, without limitation, temporary

37-6  assistance for needy families, Medicaid and unemployment

37-7  compensation who have resided at least 6 months in the

37-8  municipality.

37-9      (d) Persons with a physical or mental handicap who have

37-10  resided at least 6 months in the State.

37-11     (e) Residents for at least 1 year of the area comprising the

37-12  specially benefited zone.

37-13     2.  To determine whether a business is in compliance with an

37-14  agreement, the governing body:

37-15     (a) Shall each year require the business to file proof satisfactory

37-16  to the governing body of its compliance with the agreement.

37-17     (b) May conduct any necessary investigation into the affairs of

37-18  the business and may inspect at any reasonable hour its place of

37-19  business within the specially benefited zone.

37-20  If the governing body determines that the business is in compliance

37-21  with the agreement, it shall issue a certificate to that effect to the

37-22  business. The certificate expires 1 year after the date of its issuance.

37-23     3.  The governing body shall file with the Administrator, the

37-24  Department of Taxation and the Employment Security Division of

37-25  the Department of Employment, Training and Rehabilitation a copy

37-26  of each agreement, the information submitted under paragraph (a) of

37-27  subsection 2 and the current certificate issued to the business under

37-28  that subsection. The governing body shall immediately notify the

37-29  Administrator, the Department of Taxation and the Employment

37-30  Security Division of the Department of Employment, Training and

37-31  Rehabilitation whenever the business is no longer certified.

37-32     Sec. 47.  NRS 387.1235 is hereby amended to read as follows:

37-33     387.1235  1.  Except as otherwise provided in subsection 2,

37-34  local funds available are the sum of:

37-35     (a) The amount computed by multiplying .0025 times the

37-36  assessed valuation of the school district as certified by the

37-37  Department of Taxation for the concurrent school year; and

37-38     (b) The proceeds of the local school support tax imposed by

37-39  chapter 374 of NRS[.] , other than any proceeds derived from fuel

37-40  used to propel motor vehicles. The Department of Taxation shall

37-41  furnish an estimate of [these proceeds] the local funds available

37-42  pursuant to this paragraph to the Superintendent of Public

37-43  Instruction on or before July 15 for the fiscal year then begun, and

37-44  the Superintendent shall adjust the final apportionment of the

38-1  current school year to reflect any difference between the estimate

38-2  and actual receipts.

38-3      2.  The amount computed under subsection 1 that is attributable

38-4  to any assessed valuation attributable to the net proceeds of minerals

38-5  must be held in reserve and may not be considered as local funds

38-6  available until the succeeding fiscal year.

38-7      Sec. 48.  NRS 408.235 is hereby amended to read as follows:

38-8      408.235  1.  There is hereby created the State Highway Fund.

38-9      2.  Except as otherwise provided [in subsection 6 of NRS

38-10  482.180 and NRS 482.1805,] by specific statute, the proceeds from

38-11  the imposition of any:

38-12     (a) License or registration fee and other charges with respect to

38-13  the operation of any motor vehicle upon any public highway, city,

38-14  town or county road, street, alley or highway in this state; and

38-15     (b) Excise tax on gasoline or other motor vehicle fuel,

38-16  must be deposited in the State Highway Fund and must, except for

38-17  the costs of administering the collection thereof, be used exclusively

38-18  for the administration, construction, reconstruction, improvement

38-19  and maintenance of highways as provided for in this chapter.

38-20     3.  The interest and income earned on the money in the State

38-21  Highway Fund, after deducting any applicable charges, must be

38-22  credited to the Fund.

38-23     4.  Costs of administration for the collection of the proceeds for

38-24  any license or registration fees and other charges with respect to the

38-25  operation of any motor vehicle must be limited to a sum not to

38-26  exceed 22 percent of the total proceeds so collected.

38-27     5.  Costs of administration for the collection of any excise tax

38-28  on gasoline or other motor vehicle fuel must be limited to a sum not

38-29  to exceed 1 percent of the total proceeds so collected.

38-30     6.  All bills and charges against the State Highway Fund for

38-31  administration, construction, reconstruction, improvement and

38-32  maintenance of highways under the provisions of this chapter must

38-33  be certified by the Director and must be presented to and examined

38-34  by the State Board of Examiners. When allowed by the State Board

38-35  of Examiners and upon being audited by the State Controller, the

38-36  State Controller shall draw his warrant therefor upon the State

38-37  Treasurer.

38-38     Sec. 49.  NRS 422.2725 is hereby amended to read as follows:

38-39     422.2725  1.  The Director shall include in the State Plan for

38-40  Medicaid a requirement that any senior citizen who purchases and

38-41  receives benefits for at least 3 years pursuant to a policy of health

38-42  insurance for long-term care that is approved by the Director and

38-43  whose annual household income is less than $200,000 is eligible for

38-44  Medicaid for long-term care.

38-45     2.  As used in this section:

39-1      (a) “Household” means a senior citizen and spouse.

39-2      (b) “Household income” [has the meaning ascribed to it in

39-3  NRS 427A.480.

39-4      (b)] means the income received by a senior citizen and the

39-5  spouse of the senior citizen.

39-6      (c) “Income” means adjusted gross income, as defined in the

39-7  Internal Revenue Code, and includes:

39-8          (1) Tax-free interest;

39-9          (2) The untaxed portion of a pension or annuity;

39-10         (3) Railroad retirement benefits;

39-11         (4) Veterans’ pensions and compensation;

39-12         (5) Payments received pursuant to the federal Social

39-13  Security Act, including supplemental security income, but

39-14  excluding hospital and medical insurance benefits for the aged

39-15  and disabled;

39-16         (6) Public welfare payments, including allowances for

39-17  shelter;

39-18         (7) Unemployment insurance benefits;

39-19         (8) Payments for lost time;

39-20         (9) Payments received from disability insurance;

39-21         (10) Disability payments received pursuant to workers’

39-22  compensation insurance;

39-23         (11) Alimony;

39-24         (12) Support payments;

39-25         (13) Allowances received by dependents of servicemen;

39-26         (14) The amount of recognized capital gains and losses

39-27  excluded from adjusted gross income;

39-28         (15) Life insurance proceeds in excess of $5,000;

39-29         (16) Bequests and inheritances; and

39-30         (17) Gifts of cash of more than $300 not between

39-31  household members and such other kinds of cash received by a

39-32  household as the Department specifies by regulation.

39-33     (d) “Senior citizen” means a person who is domiciled in this

39-34  state and is 55 years of age or older.

39-35     Sec. 50.  NRS 439.640 is hereby amended to read as follows:

39-36     439.640  “Household income” [has the meaning ascribed to it in

39-37  NRS 427A.480.] means the income received by a senior citizen

39-38  and the spouse of the senior citizen.

39-39     Sec. 51.  NRS 439.645 is hereby amended to read as follows:

39-40     439.645  “Income” has the meaning ascribed to it in NRS

39-41  [427A.485.] 422.2725.

39-42     Sec. 52.  NRS 482.3795 is hereby amended to read as follows:

39-43     482.3795  1.  The Department may issue special license plates

39-44  and registration certificates to residents of Nevada for a fire truck

39-45  pursuant to this section. Except as otherwise provided in subsection

40-1  3, the fire truck must not be used for general transportation, but may

40-2  be used for musters, exhibitions, parades or similar activities.

40-3      2.  In lieu of the annual registration and fees required by this

40-4  chapter, [and of the governmental services tax imposed by chapter

40-5  371 of NRS,] the owner of a fire truck may submit:

40-6      (a) An affidavit to the Department indicating that the fire truck:

40-7          (1) Will only be used for the permitted purposes enumerated

40-8  in subsection 1;

40-9          (2) Has been inspected and found safe to be operated on the

40-10  highways of this state; and

40-11         (3) Qualifies as a fire truck pursuant to regulations adopted

40-12  by the Department for this purpose.

40-13     (b) The following fees , in addition to the governmental

40-14  services tax, for the issuance of these license plates:

40-15         (1) For the first issuance.................... $15

40-16         (2) For a renewal sticker......................... 5

40-17     3.  If the owner elects to use the fire truck as general

40-18  transportation, he shall pay the regular annual registration and fees

40-19  prescribed by law . [and the governmental services tax imposed by

40-20  chapter 371 of NRS.]

40-21     4.  License plates issued pursuant to this section must bear the

40-22  inscription “Fire Truck” and the plates must be numbered

40-23  consecutively.

40-24     5.  The cost of the die and the modifications necessary for the

40-25  issuance of a license plate pursuant to this section must be paid from

40-26  private sources without any expense to the State of Nevada.

40-27     Sec. 53.  NRS 482.3811 is hereby amended to read as follows:

40-28     482.3811  1.  Except as otherwise provided in this subsection,

40-29  the Department may design, prepare and issue special license plates

40-30  and registration certificates to residents of Nevada for an antique

40-31  truck or truck-tractor pursuant to this section. The Department shall

40-32  not design, prepare or issue the license plates unless it receives at

40-33  least 250 applications for the issuance of those plates. Except as

40-34  otherwise provided in subsection 3, the antique truck or truck-tractor

40-35  must not be used for general transportation, but may be used for

40-36  antique truck shows, exhibitions, parades or similar activities.

40-37     2.  In lieu of the annual registration and fees required by this

40-38  chapter, [and of the governmental services tax imposed by chapter

40-39  371 of NRS,] the owner of an antique truck or truck-tractor may

40-40  submit:

40-41     (a) An affidavit to the Department indicating that the antique

40-42  truck or truck-tractor:

40-43         (1) Will be used only for the purposes enumerated in

40-44  subsection 1;

41-1          (2) Has been inspected and found safe to be operated on the

41-2  highways of this state;

41-3          (3) Will be at least 25 years old on the date on which the

41-4  owner of the antique truck or truck-tractor applies for license plates

41-5  pursuant to this section; and

41-6          (4) Has a manufacturer’s rated carrying capacity of more

41-7  than 1 ton.

41-8      (b) The following fees , in addition to the governmental

41-9  services tax, for the issuance of license plates pursuant to this

41-10  section:

41-11         (1) For the first issuance.................... $15

41-12         (2) For a renewal sticker......................... 5

41-13     3.  If the owner elects to use the antique truck or truck-tractor as

41-14  general transportation, he shall pay the regular annual registration

41-15  and fees prescribed by law . [and the governmental services tax

41-16  imposed by chapter 371 of NRS.]

41-17     4.  License plates issued pursuant to this section must bear the

41-18  inscription “Antique Truck,” and the plates must be numbered

41-19  consecutively.

41-20     5.  The cost of the die and the modifications necessary for the

41-21  issuance of a license plate pursuant to this section must be paid from

41-22  private sources without any expense to the State of Nevada.

41-23     6.  If, during a registration year, the holder of license plates

41-24  issued pursuant to the provisions of this section disposes of the

41-25  vehicle to which the plates are affixed, the holder shall:

41-26     (a) Retain the plates and affix them to another vehicle that meets

41-27  the requirements of this section if the transfer and registration fees

41-28  are paid as set out in this chapter; or

41-29     (b) Within 30 days after removing the plates from the vehicle,

41-30  return them to the Department.

41-31     Sec. 54.  NRS 484.473 is hereby amended to read as follows:

41-32     484.473  1.  Except as otherwise provided in subsections 2 and

41-33  4, a driver shall not permit a person, with regard to a motor vehicle

41-34  being operated on a paved highway within a county whose

41-35  population is 100,000 or more, to ride upon or within any portion of

41-36  the vehicle that is primarily designed or intended for carrying goods

41-37  or other cargo or that is otherwise not designed or intended for the

41-38  use of passengers, including, without limitation:

41-39     (a) Upon the bed of a flatbed truck; or

41-40     (b) Within the bed of a pickup truck.

41-41     2.  A driver may permit a person to ride upon the bed of a

41-42  flatbed truck or within the bed of a pickup truck if the person is:

41-43     (a) Eighteen years of age or older; or

41-44     (b) Under 18 years of age and the motor vehicle is:

42-1          (1) Not being operated on a freeway or other road that has

42-2  two or more lanes for traffic traveling in one direction;

42-3          (2) Being used in the course of farming or ranching; or

42-4          (3) Being driven in a parade authorized by a local authority.

42-5      3.  A citation must be issued to a driver who permits a person to

42-6  ride upon the bed of a flatbed truck or within the bed of a pickup

42-7  truck in violation of subsection 1. A driver who is cited pursuant to

42-8  this subsection shall be punished by a fine of at least $35 but not

42-9  more than $100.

42-10     4.  The provisions of subsection 1 do not apply to the portion of

42-11  the bed of a truck that is covered by a camper shell or slide-in

42-12  camper.

42-13     5.  A violation of this section:

42-14     (a) Is not a moving traffic violation for the purposes of NRS

42-15  483.473; and

42-16     (b) May not be considered as:

42-17         (1) Negligence or causation in a civil action; or

42-18         (2) Negligent or reckless driving for the purposes of

42-19  NRS 484.377.

42-20     6.  As used in this section:

42-21     (a) “Camper shell” [has the meaning ascribed to it in NRS

42-22  361.017.] means a covered canopy which is mounted on a truck,

42-23  and which is not equipped with permanent facilities for the

42-24  preparation or storage of food or for sleeping purposes.

42-25     (b) “Freeway” has the meaning ascribed to it in NRS 408.060.

42-26     (c) “Slide-in camper” has the meaning ascribed to it in

42-27  NRS 482.113.

42-28     Sec. 55.  NRS 488.075 is hereby amended to read as follows:

42-29     488.075  1.  The owner of each motorboat requiring

42-30  numbering by this state shall file an application for a number and for

42-31  a certificate of ownership with the Division of Wildlife of the State

42-32  Department of Conservation and Natural Resources on forms

42-33  approved by it accompanied by:

42-34     (a) Proof of the payment of [Nevada] any applicable sales or

42-35  use tax imposed in this state, as evidenced by proof of sale by a

42-36  Nevada dealer , [or by] a certificate of use tax paid issued by the

42-37  Department of Taxation, or [by] proof of exemption from those

42-38  taxes . [as provided in NRS 372.320.]

42-39     (b) Such evidence of ownership as the Division of Wildlife may

42-40  require.

42-41  The Division of Wildlife shall not issue a number, a certificate of

42-42  number or a certificate of ownership until this evidence is presented

42-43  to it.

42-44     2.  The application must be signed by the owner of the

42-45  motorboat and must be accompanied by a fee of $15 for the

43-1  certificate of ownership and a fee according to the following

43-2  schedule as determined by the straight line length which is measured

43-3  from the tip of the bow to the back of the transom of the motorboat:

 

43-4  Less than 13 feet................................. $10

43-5  13 feet or more but less than 18 feet.... 15

43-6  18 feet or more but less than 22 feet.... 30

43-7  22 feet or more but less than 26 feet.... 45

43-8  26 feet or more but less than 31 feet.... 60

43-9  31 feet or more ..................................... 75

 

43-10  Except as otherwise provided in this subsection, all fees received by

43-11  the Division of Wildlife under the provisions of this chapter must be

43-12  deposited in the Wildlife Account in the State General Fund and

43-13  may be expended only for the administration and enforcement of the

43-14  provisions of this chapter. On or before December 31 of each year,

43-15  the Division of Wildlife shall deposit with the respective county

43-16  school districts 50 percent of each fee collected according to the

43-17  motorboat’s length for every motorboat registered from their

43-18  respective counties. Upon receipt of the application in approved

43-19  form, the Division of Wildlife shall enter the application upon the

43-20  records of its office and issue to the applicant a certificate of number

43-21  stating the number awarded to the motorboat, a certificate of

43-22  ownership stating the same information and the name and address of

43-23  the registered owner and the legal owner.

43-24     3.  A certificate of number may be renewed each year by the

43-25  purchase of a validation decal. The fee for a validation decal is

43-26  determined by the straight line length of the motorboat and is

43-27  equivalent to the fee set forth in the schedule provided in subsection

43-28  2. The fee for issuing a duplicate validation decal is $10.

43-29     4.  The owner shall paint on or attach to each side of the bow of

43-30  the motorboat the identification number in such manner as may be

43-31  prescribed by regulations of the Commission in order that the

43-32  number may be clearly visible. The number must be maintained in

43-33  legible condition.

43-34     5.  The certificate of number must be pocket size and must be

43-35  available at all times for inspection on the motorboat for which

43-36  issued, whenever the motorboat is in operation.

43-37     6.  The Commission shall provide by regulation for the issuance

43-38  of numbers to manufacturers and dealers which may be used

43-39  interchangeably upon motorboats operated by the manufacturers and

43-40  dealers in connection with the demonstration, sale or exchange of

43-41  those motorboats. The fee for each such number is $15.

 

 

44-1      Sec. 56.  NRS 502.075 is hereby amended to read as follows:

44-2      502.075  The Division shall issue to a blind person, as defined

44-3  in [subsection 4 of NRS 361.085,] NRS 426.041, a hunting license

44-4  which:

44-5      1.  Authorizes a person selected by the blind person to hunt on

44-6  his behalf if:

44-7      (a) The person selected is a resident of the State of Nevada and

44-8  possesses a valid Nevada hunting license; and

44-9      (b) The blind person is in the company of or in the immediate

44-10  area of the person selected.

44-11     2.  Is issued pursuant and subject to regulations prescribed by

44-12  the Commission.

44-13     3.  Contains the word “Blind” printed on the face of the license.

44-14     Sec. 57.  NRS 543.630 is hereby amended to read as follows:

44-15     543.630  1.  The body having authority to levy taxes within

44-16  each county shall levy the taxes provided in NRS 543.170 to

44-17  543.830, inclusive.

44-18     2.  Except as otherwise provided in subsection 3:

44-19     (a) All officials charged with the duty of collecting taxes shall

44-20  collect those taxes at the time and in the same form and manner, and

44-21  with like interest and penalties, as other taxes are collected and

44-22  when collected shall pay the taxes to the district ordering its levy

44-23  and collection. (b) The payment of the collections must be made

44-24  monthly to the treasurer of the district and paid into the depository

44-25  thereof to the credit of the district.

44-26     3.  All proceeds of any taxes on the retail sales and the

44-27  storage, use or other consumption of fuel used to propel motor

44-28  vehicles must be remitted to the county treasurer, accounted for

44-29  separately in the county treasury and used exclusively for the

44-30  construction, maintenance and repair of public roads and

44-31  highways.

44-32     4.  All taxes levied under NRS 543.170 to 543.830, inclusive,

44-33  together with interest thereon and penalties for default in payment

44-34  thereof, and all costs of collecting the taxes constitute, until paid, a

44-35  perpetual lien on and against the property taxed, and the lien is on a

44-36  parity with the tax lien of other general taxes.

44-37     Sec. 58.  NRS 543.650 is hereby amended to read as follows:

44-38     543.650  1.  [The] Except as otherwise provided in NRS

44-39  543.630, the proceeds of all taxes and charges levied or imposed for

44-40  the support of the district and all other revenues received for its

44-41  account from any source must be deposited in the regional fund for

44-42  the control of floods. No money may be drawn from the fund except

44-43  for the use of the district.

44-44     2.  Whenever any indebtedness has been incurred by a district,

44-45  the board may also levy taxes and collect revenue for the purpose of

45-1  creating a reserve fund in such amount as the board may determine,

45-2  which may only be used to meet the obligations of the district, for

45-3  maintenance and operating charges and depreciation, and to provide

45-4  extension of and betterments to the improvements of the district.

45-5      3.  The board shall not use money in the regional fund for the

45-6  control of floods or the reserve fund:

45-7      (a) For the construction, operation, maintenance, extension or

45-8  repair of streets, highways or bridges, except as authorized pursuant

45-9  to NRS 543.170 to 543.830, inclusive; or

45-10     (b) To supplement the budget of the county in which the district

45-11  is located.

45-12     Sec. 59.  NRS 543.690 is hereby amended to read as follows:

45-13     543.690  1.  Upon the conditions and under the circumstances

45-14  set forth in NRS 543.170 to 543.830, inclusive, a district or, if

45-15  requested by the district, the board of county commissioners of the

45-16  county in which the district is situated, may:

45-17     (a) Borrow money and issue the following securities to evidence

45-18  the borrowing, subject to the provisions of NRS 350.020 to 350.070,

45-19  inclusive:

45-20         (1) Notes;

45-21         (2) Warrants;

45-22         (3) Bonds;

45-23         (4) Temporary bonds;

45-24         (5) Interim debentures; and

45-25         (6) Special assessment bonds; and

45-26     (b) Make any other contract creating an indebtedness.

45-27     2.  Subject to the provisions of subsection 1, the board of

45-28  directors of a district or the board of county commissioners may, on

45-29  the behalf and in the name of the district or the county, as the case

45-30  may be, issue the securities, and in connection with any undertaking

45-31  or facilities authorized in NRS 543.170 to 543.830, inclusive, may

45-32  otherwise proceed as provided in the Local Government Securities

45-33  Law.

45-34     3.  The payment of general obligation securities issued pursuant

45-35  to subsection 1 may be additionally secured by a pledge of any

45-36  revenue from a tax imposed pursuant to NRS 543.600 on retail sales

45-37  and the storage, use or other consumption of tangible personal

45-38  property in the county[.] , other than any revenue derived from

45-39  fuel used to propel motor vehicles.

45-40     4.  At least 60 days before any general obligation bonds for a

45-41  term of more than 10 years are issued pursuant to this section, the

45-42  board of directors of the district shall publish a notice of the

45-43  proposed issuance of long-term general obligation bonds in a

45-44  newspaper of general circulation within the district. The notice must

45-45  be published at least twice during the first 3 weeks of the 60 days.

46-1  Each time the notice is published it must be at least as large as 5

46-2  inches high by 4 inches wide.

46-3      Sec. 60.  NRS 694C.450 is hereby amended to read as follows:

46-4      694C.450  1.  Except as otherwise provided in this section, a

46-5  captive insurer shall pay to the Division, not later than March 1 of

46-6  each year, a tax at the rate of:

46-7      (a) Two-fifths of 1 percent on the first $20,000,000 of its net

46-8  direct premiums;

46-9      (b) One-fifth of 1 percent on the next $20,000,000 of its net

46-10  direct premiums; and

46-11     (c) Seventy-five thousandths of 1 percent on each additional

46-12  dollar of its net direct premiums.

46-13     2.  Except as otherwise provided in this section, a captive

46-14  insurer shall pay to the Division, not later than March 1 of each

46-15  year, a tax at a rate of:

46-16     (a) Two hundred twenty-five thousandths of 1 percent on the

46-17  first $20,000,000 of revenue from assumed reinsurance premiums;

46-18     (b) One hundred fifty thousandths of 1 percent on the next

46-19  $20,000,000 of revenue from assumed reinsurance premiums; and

46-20     (c) Twenty-five thousandths of 1 percent on each additional

46-21  dollar of revenue from assumed reinsurance premiums.

46-22  The tax on reinsurance premiums pursuant to this subsection must

46-23  not be levied on premiums for risks or portions of risks which are

46-24  subject to taxation on a direct basis pursuant to subsection 1. A

46-25  captive insurer is not required to pay any reinsurance premium tax

46-26  pursuant to this subsection on revenue related to the receipt of assets

46-27  by the captive insurer in exchange for the assumption of loss

46-28  reserves and other liabilities of another insurer that is under

46-29  common ownership and control with the captive insurer, if the

46-30  transaction is part of a plan to discontinue the operation of the other

46-31  insurer and the intent of the parties to the transaction is to renew or

46-32  maintain such business with the captive insurer.

46-33     3.  If the sum of the taxes to be paid by a captive insurer

46-34  calculated pursuant to subsections 1 and 2 is less than $5,000 in any

46-35  given year, the captive insurer shall pay a tax of $5,000 for that

46-36  year.

46-37     4.  Two or more captive insurers under common ownership and

46-38  control must be taxed as if they were a single captive insurer.

46-39     5.  Notwithstanding any specific statute to the contrary and

46-40  except as otherwise provided in this subsection, the tax provided for

46-41  by this section constitutes all the taxes collectible pursuant to the

46-42  laws of this state from a captive insurer, and no occupation tax or

46-43  other taxes may be levied or collected from a captive insurer by this

46-44  state or by any county, city or municipality within this state, except

46-45  for taxes upon the gross receipts of retailers from the sale at retail

47-1  or the storage, use or other consumption of tangible personal

47-2  property, and ad valorem taxes on real or personal property located

47-3  in this state used in the production of income by the captive insurer.

47-4      6.  Ten percent of the revenues collected from the tax imposed

47-5  pursuant to this section must be deposited with the State Treasurer

47-6  for credit to the Account for the Regulation and Supervision of

47-7  Captive Insurers created pursuant to NRS 694C.460. The remaining

47-8  90 percent of the revenues collected must be deposited with the

47-9  State Treasurer for credit to the State General Fund.

47-10     7.  As used in this section, unless the context otherwise

47-11  requires:

47-12     (a) “Common ownership and control” means:

47-13         (1) In the case of a stock insurer, the direct or indirect

47-14  ownership of 80 percent or more of the outstanding voting stock of

47-15  two or more corporations by the same member or members.

47-16         (2) In the case of a mutual insurer, the direct or indirect

47-17  ownership of 80 percent or more of the surplus and the voting power

47-18  of two or more corporations by the same member or members.

47-19     (b) “Net direct premiums” means the direct premiums collected

47-20  or contracted for on policies or contracts of insurance written by a

47-21  captive insurer during the preceding calendar year, less the amounts

47-22  paid to policyholders as return premiums, including dividends on

47-23  unabsorbed premiums or premium deposits returned or credited to

47-24  policyholders.

47-25     Sec. 61.  NRS 695A.550 is hereby amended to read as follows:

47-26     695A.550  Every society organized or licensed under this

47-27  chapter is hereby declared to be a charitable and benevolent

47-28  institution, and is exempt from every state, county, district,

47-29  municipal and school tax other than taxes on [real property and

47-30  office equipment.] property and taxes upon the gross receipts of

47-31  retailers from the sale at retail or the storage, use or other

47-32  consumption of tangible personal property.

47-33     Sec. 62.  NRS 705.425 is hereby amended to read as follows:

47-34     705.425  1.  A state program for the physical preservation, in

47-35  place, of property of lines of railroad, while service on such lines is

47-36  discontinued, is hereby established to provide an alternative to

47-37  actual abandonment.

47-38     2.  The Department of Transportation shall determine whether a

47-39  line of railroad is eligible for admission to the program. A rail line

47-40  may be admitted if:

47-41     (a) The Surface Transportation Board has approved the line for

47-42  abandonment or discontinuance of service or the Department of

47-43  Transportation has determined that the line is potentially subject to

47-44  abandonment;

48-1      (b) The owners, operators and users of the line, the Department

48-2  of Transportation and all counties and cities affected have agreed to

48-3  the admission of the line to the program; and

48-4      (c) The owners and operators of the line agree to suspend

48-5  service on the line for 5 years without removing or disposing of any

48-6  of the trackage or other operating rail properties of the line, as an

48-7  alternative to abandonment, to permit consideration by interested

48-8  parties of means of preventing the ultimate abandonment of the line.

48-9      3.  At the end of 5 years the Department of Transportation may

48-10  grant an extension, admitting the line of railroad to the program for

48-11  not more than 5 additional years, if, in the judgment of the Director

48-12  of the Department of Transportation:

48-13     (a) The line is still potentially subject to abandonment; and

48-14     (b) The extension will facilitate the restoration of service on the

48-15  line.

48-16     [4.  The owner of a line of railroad which has been admitted to

48-17  the program is entitled to an allowance for taxes on the trackage and

48-18  other operating rail properties of the line admitted. The Department

48-19  of Transportation shall provide to the Department of Taxation all

48-20  information requested by the Department of Taxation to carry out

48-21  the system of allowances for taxes on the operating property of lines

48-22  admitted to the program.]

48-23     Sec. 63. Section 8A.070 of the Charter of Carson City, being

48-24  chapter 213, Statutes of Nevada 1969, as added by chapter 16,

48-25  Statutes of Nevada 1997, at page 42, is hereby amended to read as

48-26  follows:

48-27     Sec. 8A.070  Imposition of tax; use of proceeds.

48-28     1.  The Board may enact an ordinance imposing a local

48-29  sales and use tax for the acquisition, development,

48-30  construction, equipping, operation, maintenance,

48-31  improvement and management of open spaces, parks, trails

48-32  and recreational facilities located within Carson City.

48-33     2.  [The] Except for any money allocated pursuant to

48-34  subsection 3 of section 8A.120, the proceeds from the tax

48-35  imposed pursuant to this article and the interest and other

48-36  income earned on the proceeds of the tax must be used as

48-37  follows:

48-38     (a) Forty percent of the proceeds of the tax, including

48-39  interest and other income, may be used for the acquisition,

48-40  development, construction, equipping, improvement,

48-41  maintenance and management of real property for open

48-42  spaces.

48-43     (b) Except as otherwise provided in paragraph (e), 40

48-44  percent of the proceeds of the tax, including interest and other

48-45  income, may be used for the acquisition, development,

49-1  construction, equipping and improvement of parks, trails and

49-2  recreational facilities.

49-3      (c) Twenty percent of the proceeds of the tax, including

49-4  interest and other income, may be used for the operation,

49-5  maintenance and management of parks, trails and recreational

49-6  facilities.

49-7      (d) Except as otherwise provided in paragraph (e), the

49-8  Board may authorize expenditures in an amount that varies

49-9  from the percentage stated in paragraphs (a), (b) and (c) by

49-10  not more than 2 percent for each use.

49-11     (e) If operation, maintenance and management expenses

49-12  for parks, trails and recreational facilities do not equal or

49-13  exceed 20 percent of the proceeds of the tax, including

49-14  interest and other income, the balance of the proceeds of the

49-15  tax, including interest and other income, authorized in

49-16  paragraph (c) may be used for the acquisition, development,

49-17  construction, equipping and improvement of parks, trails and

49-18  recreational facilities in addition to the amount authorized in

49-19  paragraph (b).

49-20     (f) At the end of a fiscal year, the proceeds of the tax,

49-21  including interest and other income, not expended or

49-22  otherwise obligated for the purposes set forth in this section

49-23  must be carried forward and become part of the total proceeds

49-24  of the tax, including interest and other income, available in

49-25  the next fiscal year.

49-26     3.  The Board shall submit to the voters any proposal to

49-27  change the previously approved uses for the proceeds of the

49-28  tax, including interest and other income[.] , authorized

49-29  pursuant to this section.

49-30     Sec. 64. Section 8A.100 of the Charter of Carson City, being

49-31  chapter 213, Statutes of Nevada 1969, as added by chapter 16,

49-32  Statutes of Nevada 1997, at page 44, is hereby amended to read as

49-33  follows:

49-34     Sec. 8A.100  Payment of proceeds of tax to Department;

49-35  distribution of proceeds.

49-36     1.  All fees, taxes, interest and penalties imposed and all

49-37  amounts of a tax required to be paid to Carson City pursuant

49-38  to this article must be paid to the Department in the form of

49-39  remittances payable to the Department. Any amounts derived

49-40  from taxes on fuel used to propel motor vehicles must be

49-41  accounted for separately.

49-42     2.  The Department shall deposit the payments with the

49-43  State Treasurer for credit to the Sales and Use Tax Account in

49-44  the State General Fund.

50-1      3.  The State Controller, acting upon the collection data

50-2  furnished by the Department, shall monthly:

50-3      (a) Transfer from the sales and use tax account to the

50-4  appropriate account in the State General Fund a percentage of

50-5  all fees, taxes, interest and penalties collected pursuant to this

50-6  article during the preceding month as compensation to the

50-7  State for the cost of collecting the tax. The percentage to be

50-8  transferred pursuant to this paragraph must be the same

50-9  percentage as the percentage of proceeds transferred pursuant

50-10  to paragraph (a) of subsection 3 of NRS 374.785 , but the

50-11  percentage must be applied to the proceeds collected pursuant

50-12  to this article only.

50-13     (b) Determine the amount equal to all fees, taxes, interest

50-14  and penalties collected in or for Carson City pursuant to this

50-15  article during the preceding month, less the amount

50-16  transferred to the State General Fund pursuant to

50-17  paragraph (a).

50-18     (c) Transfer the amount determined pursuant to paragraph

50-19  (b) to the Intergovernmental Fund and remit the money to the

50-20  Treasurer for Carson City.

50-21     Sec. 65. Section 8A.120 of the Charter of Carson City, being

50-22  chapter 213, Statutes of Nevada 1969, as added by chapter 16,

50-23  Statutes of Nevada 1997, at page 44, is hereby amended to read as

50-24  follows:

50-25     Sec. 8A.120  Creation of fund for use of proceeds from

50-26  tax.

50-27     1.  The Treasurer for Carson City shall deposit money

50-28  received from the State Controller pursuant to paragraph (c)

50-29  of section 8A.100 , except for any money derived from taxes

50-30  on fuel used to propel motor vehicles, into the Treasury of

50-31  Carson City for credit to the fund created for the use of the

50-32  proceeds from the tax authorized by this article.

50-33     2.  The fund of Carson City created for the use of the

50-34  proceeds from the tax authorized by this article must be

50-35  accounted for as a separate fund and not as a part of any other

50-36  fund.

50-37     3.  Any money derived from taxes on fuel used to propel

50-38  motor vehicles must be accounted for separately in the

50-39  Treasury of Carson City and used exclusively for the

50-40  construction, maintenance and repair of public roads and

50-41  highways.

 

 

 

 

51-1      Sec. 66.  Section 8A.130 of the Charter of Carson City, being

51-2  chapter 213, Statutes of Nevada 1969, as added by chapter 16,

51-3  Statutes of Nevada 1997, at page 45, is hereby amended to read as

51-4  follows:

51-5      Sec. 8A.130  Use of proceeds of tax; issuance of bonds

51-6  and other securities.

51-7      1.  Money for the acquisition, development, construction,

51-8  equipping, operation, maintenance, improvement and

51-9  management of open spaces, parks, trails and recreational

51-10  facilities located within Carson City may be obtained:

51-11     (a) By the issuance of bonds and other securities as

51-12  provided in subsection 2, subject to any pledges, liens and

51-13  other contractual limitations made pursuant to this article;

51-14     (b) By direct distribution from the fund created pursuant

51-15  to subsection 1 of section 8A.120; or

51-16     (c) By both the issuance of such securities and by direct

51-17  distribution, as the Board may determine appropriate.

51-18     2.  The Board may, after the enactment of the ordinance

51-19  imposing the tax, from time to time issue bonds and other

51-20  securities, which are general or special obligations of Carson

51-21  City and that may be secured as to principal and interest by a

51-22  pledge of the proceeds from the tax authorized by this article

51-23  [.] , other than any proceeds derived from fuel used to

51-24  propel motor vehicles.

51-25     3.  An ordinance authorizing the issuance of such a bond

51-26  or other security must describe the purpose for which the

51-27  bond or other security is issued.

51-28     Sec. 67.  Section 8A.140 of the Charter of Carson City, being

51-29  chapter 213, Statutes of Nevada 1969, as amended by chapter 456,

51-30  Statutes of Nevada 2001, at page 2337, is hereby amended to read as

51-31  follows:

51-32     Sec. 8A.140  Types of securities; pledged revenue.

51-33     1.  For the acquisition, development, construction,

51-34  equipping, operation, maintenance, improvement and

51-35  management of open spaces, parks, trails and recreational

51-36  facilities authorized by this article, the Board may issue:

51-37     (a) General obligation bonds;

51-38     (b) General obligation bonds for which payment is

51-39  additionally secured by a pledge of the proceeds of the tax

51-40  imposed pursuant to this article, other than any proceeds

51-41  derived from fuel used to propel motor vehicles, and if so

51-42  determined by the Board, further secured by a pledge of the

51-43  gross or net revenues derived from the operation of the

51-44  recreational facilities, and any other project of the City which

51-45  produces income, or from any license fees or other excise

52-1  taxes imposed for revenue by the City, or otherwise, as may

52-2  be legally made available for payment of the bonds;

52-3      (c) Revenue bonds for which payment is solely secured

52-4  by a pledge of the proceeds of the tax imposed pursuant to

52-5  this article, other than any proceeds derived from fuel used

52-6  to propel motor vehicles, and if so determined by the Board,

52-7  further secured by a pledge of the gross or net revenues

52-8  derived from the operation of the recreational facilities, and

52-9  any other project of the City which produces income, or from

52-10  any license fees or other excise taxes imposed for revenue by

52-11  the City, or otherwise, as may be legally made available for

52-12  payment of the bonds; and

52-13     (d) Medium-term obligations pursuant to NRS 350.087 to

52-14  350.095, inclusive.

52-15     2.  Money pledged to the payment of bonds or other

52-16  securities pursuant to subsection 1 may be treated for the

52-17  purposes of subsection 3 of NRS 350.020 as pledged revenue

52-18  for the uses authorized by this article.

52-19     Sec. 68. Section 2.320 of the Charter of the City of Henderson,

52-20  being chapter 266, Statutes of Nevada 1971, as last amended by

52-21  chapter 48, Statutes of Nevada 1997, at page 89, is hereby amended

52-22  to read as follows:

52-23     Sec. 2.320  Sale, lease[,] or exchange of real property

52-24  owned by the City: Procedure; disposition of proceeds.

52-25     1.  Subject to the provisions of this section, the City may

52-26  sell, lease or exchange real property in Clark County, Nevada,

52-27  acquired by the City pursuant to federal law from the United

52-28  States of America.

52-29     2.  Except as otherwise provided in subsection 3:

52-30     (a) The City may sell, lease or exchange real property

52-31  only by resolution. Following the adoption of a resolution to

52-32  sell, lease or exchange, the City Council shall cause a notice

52-33  of its intention to sell, lease or exchange the real property to

52-34  be published once in a newspaper qualified pursuant to the

52-35  provisions of chapter 238 of NRS and published in the City.

52-36  The notice must be published at least 30 days before the date

52-37  set by the City Council for the sale, lease or exchange, and

52-38  must state:

52-39         (1) The date, time and place of the proposed sale, lease

52-40  or exchange.

52-41         (2) The place where and the time within which

52-42  applications and deposits may be made by prospective

52-43  purchasers or lessees.

52-44         (3) Such other information as the City Council desires.

53-1      (b) Applications or offers to purchase, lease or exchange

53-2  pursuant to the notice required in paragraph (a) must be in

53-3  writing, must not be accepted by the City Council for

53-4  consideration before the date of publication of the notice and

53-5  must be accompanied by a deposit of not less than 1 percent

53-6  of the total offer to purchase. If a lease, sale or exchange is

53-7  not consummated because:

53-8          (1) The City refuses or is unable to consummate the

53-9  lease, sale or exchange, the deposit must be refunded.

53-10         (2) The person who made the application or offer to

53-11  lease, buy or exchange refuses or is unable to consummate

53-12  the lease, sale or exchange, the City shall retain an amount of

53-13  the deposit that does not exceed 5 percent of the total offer to

53-14  purchase.

53-15     3.  The City Council may waive the requirements of

53-16  subsection 2 for any lease of residential property that is for a

53-17  term of 1 year or less.

53-18     4.  The City Council shall not make a lease for a term of

53-19  3 years or longer or enter into a contract for the sale or

53-20  exchange of real property until after the property has been

53-21  appraised by one disinterested appraiser employed by the City

53-22  Council. Except as otherwise provided in [subsections 7 and

53-23  8,] subsection 7, it must be the policy of the City Council to

53-24  require that all such sales, leases or exchanges be made at or

53-25  above the current appraised value as determined by the

53-26  appraiser unless the City Council, in a public hearing held

53-27  before the adoption of the resolution to sell, lease or exchange

53-28  the property, determines by affirmative vote of not fewer than

53-29  two-thirds of the entire City Council based upon specified

53-30  findings of fact that a lesser value would be in the best

53-31  interest of the public. For the purposes of this subsection, an

53-32  appraisal is not considered current if it is more than 3 years

53-33  old.

53-34     5.  It must be the policy of the City Council to sell, lease

53-35  and exchange real property in a manner that will result in the

53-36  maximum benefit accruing to the City from the sales, leases

53-37  and exchanges. The City Council may attach any condition to

53-38  the sale, lease or exchange as appears to the City Council to

53-39  be in the best interests of the City.

53-40     6.  The City Council may sell unimproved real property

53-41  owned by the city on a time payment basis. The down

53-42  payment must be in an amount determined by the City

53-43  Council, and the interest rate must be in an amount

53-44  determined by the City Council, but must not be less than 6

53-45  percent per annum on the declining balance.

54-1      7.  Notwithstanding the provisions of subsection 4, the

54-2  City Council may dispose of any real property belonging to

54-3  the City to the United States of America, the State of Nevada,

54-4  Clark County, any other political subdivision of the State, or

54-5  any quasi-public or nonprofit entity for a nominal

54-6  consideration whenever the public interest requires such a

54-7  disposition. In any such case, the consideration paid must

54-8  equal the cost of the acquisition to the City.

54-9      8.  [The City Council may sell, lease or exchange real

54-10  property for less than its appraised value to any person who

54-11  maintains or intends to maintain a business within the

54-12  boundaries of the City which is eligible pursuant to NRS

54-13  374.357 for an abatement from the sales and use taxes

54-14  imposed pursuant to chapter 374 of NRS.

54-15     9.] Proceeds from all sales and exchanges of real

54-16  property owned by the City, after deduction of the cost of the

54-17  real property, reasonable costs of publication, title insurance,

54-18  escrow and normal costs of sale, must be placed in the land

54-19  fund previously created by the City in the City Treasury and

54-20  hereby continued. Except as otherwise provided in subsection

54-21  [10,] 9, money in the land fund may be expended only for:

54-22     (a) Acquisition of assets of a long-term character which

54-23  are intended to continue to be held or used, such as land,

54-24  buildings, machinery, furniture, computer software and other

54-25  equipment.

54-26     (b) Capital improvements of improvements thereon.

54-27     (c) Expenses incurred in the preparation of a long-term

54-28  comprehensive master planning study and any expenses

54-29  incurred in the master planning of the City.

54-30     (d) All costs, including salaries, for administration of the

54-31  land fund, and the land within the City.

54-32     (e) Expenses incurred in making major improvements and

54-33  repairs to the water, sewer and street systems as differentiated

54-34  from normal maintenance costs.

54-35  Money received from leases of real property owned by the

54-36  City must be placed in the land fund if the term of lease is 20

54-37  years or longer, whether the 20 years is for an initial term of

54-38  lease or for an initial term and an option for renewal. Money

54-39  received by the City from all other leases and interest on time

54-40  payment sales of real property owned by the City must be

54-41  apportioned in the ratio of 20 percent to current operational

54-42  expenses of the City, 20 percent to the land fund, and 60

54-43  percent divided between the land fund and current operational

54-44  expenses as determined by the Council.

55-1      [10.] 9.  If available, money in the land fund may be

55-2  borrowed by the City pursuant to the provisions of NRS

55-3  [354.430 to 354.460,] 350.087 to 350.095, inclusive.

55-4      Sec. 69.  Section 29 of the Local Government Tax Act of 1991,

55-5  being chapter 491, Statutes of Nevada 1991, as amended by chapter

55-6  426, Statutes of Nevada 1993, at page 1370, is hereby amended to

55-7  read as follows:

55-8      Sec. 29.  1.  Except as otherwise provided in this

55-9  section and in section 34 of this act and in addition to all

55-10  other sales and use taxes, the Board of County

55-11  Commissioners of Churchill, Elko, Humboldt, Washoe and

55-12  Lander Counties and the Board of Supervisors of Carson City

55-13  may by ordinance, but not as in a case of emergency, impose

55-14  a tax at the rate of up to [1/4] one-quarter of 1 percent of the

55-15  gross receipts of any retailer from the sale of all tangible

55-16  personal property sold at retail, or stored, used or otherwise

55-17  consumed in the county.

55-18     2.  The tax imposed pursuant to this section applies

55-19  throughout the county, including incorporated cities in the

55-20  county.

55-21     3.  The ordinance enacted pursuant to this section must

55-22  include provisions in substance as follows:

55-23     (a) Provisions substantially identical to those of the Local

55-24  School Support Tax Law, insofar as applicable.

55-25     (b) A provision that all amendments to the provisions of

55-26  the Local School Support Tax Law subsequent to the date of

55-27  enactment of the ordinance, not inconsistent with this section,

55-28  automatically become a part of the ordinance enacted

55-29  pursuant to subsection 1.

55-30     (c) A provision that the county shall contract before the

55-31  effective date of the ordinance enacted pursuant to subsection

55-32  1 with the Department of Taxation to perform all functions

55-33  incident to the administration or operation of the tax imposed

55-34  pursuant to subsection 1.

55-35     (d) A provision that exempts from the additional [one

55-36  quarter of one] one-quarter of 1 percent tax increase

55-37  authorized pursuant to this section, the gross receipts from the

55-38  sale of, and the storage, use or other consumption in a county

55-39  of, tangible personal property used for the performance of a

55-40  written contract for the construction of an improvement to

55-41  real property which was executed before July 30, 1991, or for

55-42  which a binding bid was submitted before that date if the bid

55-43  was afterward accepted, if under the terms of the contract or

55-44  bid the contract price or bid amount cannot be adjusted to

56-1  reflect the imposition of the additional tax pursuant to this

56-2  section.

56-3      4.  All fees, taxes, interest and penalties imposed and all

56-4  amounts of tax required to be paid to the county under this

56-5  section must be paid to the Department of Taxation in the

56-6  form of remittances made payable to the Department of

56-7  Taxation. Any amounts derived from taxes on fuel used to

56-8  propel motor vehicles must be accounted for separately.

56-9      5.  The Department of Taxation shall [deposit the

56-10  payments] :

56-11     (a) Remit any money derived from taxes on fuel used to

56-12  propel motor vehicles to the county treasurer. The amount

56-13  remitted pursuant to this paragraph must be accounted for

56-14  separately in the county treasury and used exclusively for

56-15  the construction, maintenance and repair of public roads

56-16  and highways.

56-17     (b) Deposit any remaining money with the State

56-18  Treasurer for credit to the tax distribution fund for the county

56-19  in which it was collected.

56-20     6.  Any ordinance enacted pursuant to this section is

56-21  deemed to include the provisions set forth in paragraph (d) of

56-22  subsection 3.

56-23     Sec. 70.  Section 3 of the Elko County Hospital Tax, being

56-24  chapter 14, Statutes of Nevada 1997, at page 29, is hereby amended

56-25  to read as follows:

56-26     Sec. 3.  1.  The Board may enact an ordinance

56-27  imposing a tax for the construction of a hospital pursuant to

56-28  section 4 of this act.

56-29     2.  A tax so imposed may be collected for not more than

56-30  4 years after the date upon which it is first imposed. The

56-31  ending date of the tax must be specified in the ordinance.

56-32     3.  An ordinance enacted pursuant to this act may not

56-33  become effective before a question concerning the imposition

56-34  of the tax is approved by a majority of the registered voters of

56-35  Elko County voting upon the question. The Board may

56-36  submit the question to the voters at a special election held at

56-37  the same time and places as a municipal election or at a

56-38  general election. The Board shall also submit to the voters at

56-39  such a special or general election any proposal to increase the

56-40  rate of the tax or change the previously approved uses for the

56-41  proceeds of the tax[.] , other than any proceeds derived

56-42  from fuel used to propel motor vehicles.

56-43     4.  Any ordinance enacted pursuant to this section must

56-44  specify the date on which the tax must first be imposed or on

56-45  which an increase in the rate of the tax becomes effective,

57-1  which must not be earlier than the first day of the second

57-2  calendar month following the approval of the question by the

57-3  voters.

57-4      Sec. 71.  Section 6 of the Elko County Hospital Tax, being

57-5  chapter 14, Statutes of Nevada 1997, at page 30, is hereby amended

57-6  to read as follows:

57-7      Sec. 6. 1.  All fees, taxes, interest and penalties

57-8  imposed and all amounts of tax required to be paid to Elko

57-9  County pursuant to the taxing ordinance and this act must be

57-10  paid to the Department in the form of remittances payable to

57-11  the Department. Any amounts derived from taxes on fuel

57-12  used to propel motor vehicles must be accounted for

57-13  separately.

57-14     2.  The Department shall deposit the payments with the

57-15  State Treasurer for credit to the Sales and Use Tax Account in

57-16  the State General Fund.

57-17     3.  The State Controller, acting upon the collection data

57-18  furnished by the Department, shall monthly:

57-19     (a) Transfer from the Sales and Use Tax Account to the

57-20  appropriate account in the State General Fund a percentage of

57-21  all fees, taxes, interest and penalties collected pursuant to this

57-22  act during the preceding month as compensation to the State

57-23  for the cost of collecting the tax. The percentage to be

57-24  transferred pursuant to this paragraph must be the same

57-25  percentage as the percentage of proceeds transferred pursuant

57-26  to paragraph (a) of subsection 3 of NRS 374.785, but the

57-27  percentage must be applied to the proceeds collected pursuant

57-28  to this act only.

57-29     (b) Determine the amount equal to all fees, taxes, interest

57-30  and penalties collected in or for Elko County pursuant to this

57-31  act during the preceding month, less the amount transferred to

57-32  the State General Fund pursuant to paragraph (a).

57-33     (c) Transfer the amount determined pursuant to paragraph

57-34  (b) to the Intergovernmental Fund and remit the money to the

57-35  County Treasurer of Elko County.

57-36     Sec. 72.  Section 8 of the Elko County Hospital Tax, being

57-37  chapter 14, Statutes of Nevada 1997, at page 31, is hereby amended

57-38  to read as follows:

57-39     Sec. 8. 1.  The County Treasurer shall deposit the

57-40  money received from the State Controller pursuant to section

57-41  6 of this act , except for any money derived from taxes on

57-42  fuel used to propel motor vehicles, in the County Treasury

57-43  for credit to a fund to be known as the Fund for the Hospital

57-44  Tax.

58-1      2.  The Fund for the Hospital Tax must be accounted for

58-2  as a separate fund and not as a part of any other fund , and all

58-3  interest and other income earned on the money in the fund

58-4  must be deposited in the fund.

58-5      3.  Any money derived from taxes on fuel used to propel

58-6  motor vehicles must be accounted for separately in the

58-7  County Treasury and used exclusively for the construction,

58-8  maintenance and repair of public roads and highways.

58-9      Sec. 73.  Section 10 of the Elko County Hospital Tax, being

58-10  chapter 14, Statutes of Nevada 1997, at page 31, is hereby amended

58-11  to read as follows:

58-12     Sec. 10.  1.  Money for the construction of a hospital

58-13  located within Elko County may be obtained:

58-14     (a) By the issuance of bonds and other securities as

58-15  provided in subsection 2, subject to any pledges, liens and

58-16  other contractual limitations made pursuant to this act;

58-17     (b) By direct distribution from the Fund for the Hospital

58-18  Tax; or

58-19     (c) By both the issuance of such securities and by direct

58-20  distribution as the Board may determine appropriate.

58-21     2.  The Board may, after the enactment of the ordinance

58-22  imposing the tax, from time to time issue bonds and other

58-23  securities, which are general or special obligations of Elko

58-24  County and that may be secured as to principal and interest

58-25  by a pledge authorized by this act of the proceeds from the

58-26  tax[.] , other than any proceeds derived from fuel used to

58-27  propel motor vehicles.

58-28     3.  An ordinance authorizing the issuance of such a bond

58-29  or other security must describe the purpose for which the

58-30  bond or other security is issued.

58-31     Sec. 74.  Section 24 of the Railroad Grade Separation Projects

58-32  Act, being chapter 506, Statutes of Nevada 1997, as last amended by

58-33  chapter 28, Statutes of Nevada 1999, at page 64, is hereby amended

58-34  to read as follows:

58-35     Sec. 24. 1.  The Board of County Commissioners of

58-36  Washoe County may by ordinance, but not as in a case of

58-37  emergency, impose a tax upon the retailers at the rate of not

58-38  more than one-eighth of 1 percent of the gross receipts of any

58-39  retailer from the sale of all tangible personal property sold at

58-40  retail, or stored, used or otherwise consumed in the County if:

58-41     (a) The City of Reno imposes a tax on the rental of

58-42  transient lodging pursuant to NRS 268.7845 in the maximum

58-43  amount allowed by that section; and

58-44     (b) The Board receives a written commitment from one or

58-45  more sources for the expenditure of not less than one-half of

59-1  the total cost of a project for the acquisition, establishment,

59-2  construction or expansion of railroad grade separation

59-3  projects in Washoe County, including the estimated proceeds

59-4  of the tax described in paragraph (a).

59-5      2.  An ordinance enacted pursuant to subsection 1 may

59-6  not become effective before a question concerning the

59-7  imposition of the tax is approved by a two-thirds majority of

59-8  the members of the Board of County Commissioners.

59-9      3.  An ordinance enacted pursuant to subsection 1 must

59-10  specify the date on which the tax must first be imposed which

59-11  must occur on the first day of the first month of the next

59-12  calendar quarter that is at least 60 days after the date on

59-13  which a two-thirds majority of the Board of County

59-14  Commissioners approved the question.

59-15     4.  An ordinance enacted pursuant to subsection 1 must

59-16  include provisions in substance as follows:

59-17     (a) Provisions substantially identical to those contained in

59-18  chapter 374 of NRS, insofar as applicable.

59-19     (b) A provision that all amendments to chapter 374 of

59-20  NRS after the date of enactment of the ordinance, not

59-21  inconsistent with this section, automatically become a part of

59-22  an ordinance enacted pursuant to subsection 1.

59-23     (c) A provision stating the specific purpose for which the

59-24  proceeds of the tax , other than any proceeds derived from

59-25  fuel used to propel motor vehicles, must be expended.

59-26     (d) A provision that exempts from the tax the gross

59-27  receipts from the sale of, and the storage, use or other

59-28  consumption in a county of, tangible personal property used

59-29  for the performance of a written contract:

59-30         (1) Entered into on or before the effective date of the

59-31  tax; or

59-32         (2) For the construction of an improvement to real

59-33  property for which a binding bid was submitted before the

59-34  effective date of the tax if the bid was afterward

59-35  accepted,

59-36  if under the terms of the contract or bid the contract price or

59-37  bid amount cannot be adjusted to reflect the imposition of the

59-38  tax.

59-39     5.  No ordinance imposing a tax which is enacted

59-40  pursuant to subsection 1 may be repealed or amended or

59-41  otherwise directly or indirectly modified in such a manner as

59-42  to impair any outstanding bonds or other obligations which

59-43  are payable from or secured by a pledge of a tax enacted

59-44  pursuant to subsection 1 until those bonds or other obligations

59-45  have been discharged in full.

60-1      6.  All fees, taxes, interest and penalties imposed and all

60-2  amounts of tax required to be paid to the County pursuant to

60-3  this section must be paid to the Department of Taxation in the

60-4  form of remittances payable to the Department of Taxation.

60-5  Any amounts derived from taxes on fuel used to propel

60-6  motor vehicles must be accounted for separately.

60-7      7.  The Department of Taxation shall deposit the

60-8  payments with the State Treasurer for credit to the Sales and

60-9  Use Tax Account in the State General Fund.

60-10     8.  The State Controller, acting upon the collection data

60-11  furnished by the Department of Taxation, shall monthly:

60-12     (a) Transfer from the Sales and Use Tax Account to the

60-13  appropriate account in the State General Fund a percentage of

60-14  all fees, taxes, interest and penalties collected pursuant to this

60-15  section during the preceding month as compensation to the

60-16  State for the cost of collecting the taxes. The percentage to be

60-17  transferred pursuant to this paragraph must be the same

60-18  percentage as the percentage of proceeds transferred pursuant

60-19  to paragraph (a) of subsection 3 of NRS 374.785 , but the

60-20  percentage must be applied to the proceeds collected pursuant

60-21  to this section only.

60-22     (b) Determine for the County an amount of money equal

60-23  to any fees, taxes, interest and penalties collected in or for the

60-24  County pursuant to this section during the preceding month,

60-25  less the amount transferred to the State General Fund

60-26  pursuant to paragraph (a).

60-27     (c) Transfer the amount determined for the County to the

60-28  Intergovernmental Fund and remit the money to the County

60-29  Treasurer.

60-30     9.  The County Treasurer shall deposit the money

60-31  received pursuant to subsection 8 , except for any money

60-32  derived from taxes on fuel used to propel motor vehicles, in

60-33  the County Treasury for credit to a fund to be known as the

60-34  Railroad Grade Separation Projects Fund. The Railroad Grade

60-35  Separation Projects Fund must be accounted for as a separate

60-36  fund and not as a part of any other fund. Any money derived

60-37  from taxes on fuel used to propel motor vehicles must be

60-38  accounted for separately in the County Treasury and used

60-39  exclusively for the construction, maintenance and repair of

60-40  public roads and highways.

60-41     10.  The money in the Railroad Grade Separation

60-42  Projects Fund, including interest and any other income from

60-43  the Fund must be used by the Board of County

60-44  Commissioners for the cost of the acquisition, establishment,

60-45  construction or expansion of one or more railroad grade

61-1  separation projects, including the payment and prepayment of

61-2  principal and interest on notes, bonds or other obligations

61-3  issued to fund such projects.

61-4      Sec. 75.  Section 17 of the Douglas County Sales and Use Tax

61-5  Act of 1999, being chapter 37, Statutes of Nevada 1999, at page 82,

61-6  is hereby amended to read as follows:

61-7      Sec. 17. 1.  The Board may enact an ordinance

61-8  imposing a local sales and use tax to:

61-9      (a) Acquire, develop, construct, equip, operate, maintain,

61-10  improve and manage libraries, airports, and facilities and

61-11  services for senior citizens located in the County; and

61-12     (b) Operate and maintain parks and recreational programs

61-13  and facilities located in the County.

61-14     2.  Annually, the Board shall allocate the proceeds from

61-15  the tax imposed pursuant to this section from the preceding

61-16  fiscal year, except for any money allocated pursuant to

61-17  subsection 3 of section 22 of this act, the interest and other

61-18  income earned on those proceeds, and any amount carried

61-19  forward pursuant to subsection 3, among the uses set forth in

61-20  subsection 1 and include [those] the allocations required by

61-21  this subsection in the final budget adopted by the Board

61-22  pursuant to NRS 354.598. [The] Except as otherwise

61-23  provided in subsection 3 of section 22 of this act, the

61-24  proceeds from the tax, including interest and other income

61-25  earned thereon, must be used in accordance with [those

61-26  allocations.] the allocations required by this subsection.

61-27     3.  At the end of a fiscal year, the proceeds from the tax,

61-28  including interest and other income earned thereon, not

61-29  expended or otherwise obligated for the purposes set forth in

61-30  this section, except for any money allocated pursuant to

61-31  subsection 3 of section 22 of this act, must be carried

61-32  forward and become part of the total proceeds of the tax,

61-33  including interest and other income earned thereon, available

61-34  in the next fiscal year.

61-35     4.  The Board [of county commissioners] shall, before

61-36  submitting to the Legislature any request to change the uses

61-37  for the proceeds from the tax authorized by this section,

61-38  including interest and other income earned thereon, submit an

61-39  advisory question to the voters of the county pursuant to NRS

61-40  293.482, asking whether the uses for the proceeds from the

61-41  tax should be so changed. The Board shall not submit such a

61-42  request to the Legislature if a majority of the voters in the

61-43  County disapprove the proposed change.

62-1      Sec. 76.  Section 20 of the Douglas County Sales and Use Tax

62-2  Act of 1999, being chapter 37, Statutes of Nevada 1999, at page 84,

62-3  is hereby amended to read as follows:

62-4      Sec. 20. 1.  All fees, taxes, interest and penalties

62-5  imposed and all amounts of tax required to be paid to the

62-6  County pursuant to this act must be paid to the Department in

62-7  the form of remittances payable to the Department. Any

62-8  amounts derived from taxes on fuel used to propel motor

62-9  vehicles must be accounted for separately.

62-10     2.  The Department shall deposit the payments with the

62-11  State Treasurer for credit to the Sales and Use Tax Account in

62-12  the State General Fund.

62-13     3.  The State Controller, acting upon the collection data

62-14  furnished by the Department, shall monthly:

62-15     (a) Transfer from the Sales and Use Tax Account to the

62-16  appropriate account in the State General Fund a percentage of

62-17  all fees, taxes, interest and penalties collected pursuant to this

62-18  act during the preceding month as compensation to the State

62-19  for the cost of collecting the tax. The percentage to be

62-20  transferred pursuant to this paragraph must be the same

62-21  percentage as the percentage of proceeds transferred pursuant

62-22  to paragraph (a) of subsection 3 of NRS 374.785, but the

62-23  percentage must be applied to the proceeds collected pursuant

62-24  to this act only.

62-25     (b) Determine the amount equal to all fees, taxes, interest

62-26  and penalties collected in or for the County pursuant to this

62-27  act during the preceding month, less the amount transferred to

62-28  the State General Fund pursuant to paragraph (a).

62-29     (c) Transfer the amount determined pursuant to paragraph

62-30  (b) to the Intergovernmental Fund and remit the money to the

62-31  County Treasurer.

62-32     Sec. 77.  Section 22 of the Douglas County Sales and Use Tax

62-33  Act of 1999, being chapter 37, Statutes of Nevada 1999, at page 84,

62-34  is hereby amended to read as follows:

62-35     Sec. 22. 1.  The County Treasurer shall deposit money

62-36  received from the State Controller pursuant to paragraph (c)

62-37  of subsection 3 of section 20 of this act , except for any

62-38  money derived from taxes on fuel used to propel motor

62-39  vehicles, into the County Treasury for credit to the fund

62-40  created for the use of the proceeds from the tax authorized by

62-41  this act.

62-42     2.  The fund of the County created for the use of the

62-43  proceeds from the tax authorized by this act must be

62-44  accounted for as a separate fund and not as a part of any other

62-45  fund.

63-1      3.  Any money derived from taxes on fuel used to propel

63-2  motor vehicles must be accounted for separately in the

63-3  County Treasury and used exclusively for the construction,

63-4  maintenance and repair of public roads and highways.

63-5      Sec. 78.  Section 23 of the Douglas County Sales and Use Tax

63-6  Act of 1999, being chapter 37, Statutes of Nevada 1999, at page 84,

63-7  is hereby amended to read as follows:

63-8      Sec. 23.  1.  Money to acquire, develop, construct,

63-9  equip, improve and manage libraries, airports, and facilities

63-10  and services for senior citizens located in the County may be

63-11  obtained:

63-12     (a) By the issuance of bonds and other securities as

63-13  provided in subsection 3, subject to any pledges, liens and

63-14  other contractual limitations made pursuant to this act;

63-15     (b) By direct distribution from the fund created pursuant

63-16  to subsection 1 of section 22 of this act; or

63-17     (c) By both the issuance of such securities and by direct

63-18  distribution,

63-19  as the Board may determine appropriate.

63-20     2.  Money to operate and maintain libraries, airports,

63-21  facilities and services for senior citizens, parks and

63-22  recreational programs and facilities located in the County

63-23  may be obtained by direct distribution from the fund created

63-24  pursuant to subsection 1 of section 22 of this act.

63-25     3.  The Board may, after the enactment of the ordinance

63-26  imposing the tax, from time to time, issue bonds and other

63-27  securities, which are general or special obligations of the

63-28  County and that may be secured as to principal and interest

63-29  by a pledge of the proceeds from the tax authorized by this

63-30  act[.] , other than any proceeds derived from fuel used to

63-31  propel motor vehicles.

63-32     4.  An ordinance authorizing the issuance of such a bond

63-33  or other security must describe the purpose for which the

63-34  bond or other security is issued.

63-35     Sec. 79.  Section 24 of the Douglas County Sales and Use Tax

63-36  Act of 1999, being chapter 37, Statutes of Nevada 1999, as amended

63-37  by chapter 456, Statutes of Nevada 2001, at page 2337, is hereby

63-38  amended to read as follows:

63-39     Sec. 24.  1.  To acquire, develop, construct, equip,

63-40  improve and manage libraries, airports, and facilities and

63-41  services for senior citizens located in the County, the Board

63-42  may issue:

63-43     (a) General obligation bonds;

63-44     (b) General obligation bonds for which payment is

63-45  additionally secured by a pledge of the proceeds of the tax

64-1  imposed pursuant to this act, other than any proceeds derived

64-2  from fuel used to propel motor vehicles, and if so determined

64-3  by the Board, further secured by a pledge of the gross or net

64-4  revenues derived from the operation of libraries, airports or

64-5  facilities and services for senior facilities or any other project

64-6  of the County which produces income, or from any license

64-7  fees or other excise taxes imposed for revenue by the County,

64-8  or otherwise, as may be legally made available for payment

64-9  of the bonds;

64-10     (c) Revenue bonds for which payment is solely secured

64-11  by a pledge of the proceeds of the tax imposed pursuant to

64-12  this act, other than any proceeds derived from fuel used to

64-13  propel motor vehicles, and if so determined by the Board,

64-14  further secured by a pledge of the gross or net revenues

64-15  derived from the operation of the libraries, airports or

64-16  facilities for senior citizens or any other project of the County

64-17  which produces income, or from any license fees or other

64-18  excise taxes imposed for revenue by the County, or

64-19  otherwise, as may be legally made available for payment of

64-20  the bonds; and

64-21     (d) Medium-term obligations pursuant to NRS 350.087 to

64-22  350.095, inclusive.

64-23     2.  Money pledged to the payment of bonds or other

64-24  securities pursuant to subsection 1 may be treated for the

64-25  purposes of subsection 3 of NRS 350.020 as pledged revenue

64-26  for the uses authorized by this act.

64-27     Sec. 80.  Section 9 of chapter 335, Statutes of Nevada 2001, at

64-28  page 1585, is hereby amended to read as follows:

64-29     Sec. 9.  1.  This section and sections 1, 2 and 4 to 8,

64-30  inclusive, of this act become effective on July 1, 2001.

64-31     2.  Sections 2 and 5 of this act expire by limitation on

64-32  June 30, [2005.

64-33     3.  Section 3 of this act becomes effective on July 1,

64-34  2005.] 2003.

64-35     Sec. 81.  1.  NRS 361.017, 361.042, 361.0605, 361.061,

64-36  361.062, 361.065, 361.0685, 361.0687, 361.077, 361.078, 361.079,

64-37  361.080, 361.085, 361.088, 361.096, 361.098, 361.099, 361.100,

64-38  361.105, 361.106, 361.107, 361.110, 361.111, 361.115, 361.123,

64-39  361.125, 361.130, 361.132, 361.135, 361.140, 361.145, 361.150,

64-40  361.186, 361.187, 361.797, 371.101, 371.102, 374.280, 374.285,

64-41  374.286, 374.291, 374.2911, 374.292, 374.295, 374.310, 374.315,

64-42  374.320, 374.321, 374.322, 374.323, 374.325, 374.3305, 374.3306,

64-43  374.3307, 374.357, 374.388, 374.643, 427A.450, 427A.455,

64-44  427A.460, 427A.465, 427A.470, 427A.475, 427A.480, 427A.485,

64-45  427A.490, 427A.495, 427A.500, 427A.505, 427A.510, 427A.515,

65-1  427A.520, 427A.522, 427A.525, 427A.530, 427A.535, 427A.540,

65-2  427A.545, 427A.550, 427A.555, 427A.560, 427A.565, 427A.570,

65-3  427A.575, 427A.580, 427A.585, 427A.590, 427A.595, 427A.600

65-4  and 439.660 are hereby repealed.

65-5      2.  Sections 3 and 8 of chapter 335, Statutes of Nevada 2001, at

65-6  pages 1581 and 1585, respectively, are hereby repealed.

65-7      Sec. 82.  The provisions of this act do not affect:

65-8      1.  The amount of any tax due for any period ending on or

65-9  before June 30, 2003.

65-10     2.  The terms of any agreement made on or before June 30,

65-11  2003, for the sale, lease or exchange of real property pursuant to

65-12  NRS 266.267 or section 2.320 of the Charter of the City of

65-13  Henderson.

65-14     3.  The terms of any agreement made pursuant to NRS 274.270

65-15  on or before June 30, 2003.

65-16     4.  The duration and other terms of any partial abatement from

65-17  taxes approved by the Commission on Economic Development

65-18  pursuant to NRS 360.750 on or before June 30, 2003.

65-19     5.  The requirements in effect on June 30, 2003, for:

65-20     (a) The repayment of any exemption from property taxes

65-21  allowed pursuant to a partial abatement approved by the

65-22  Commission on Economic Development pursuant to NRS 360.750

65-23  on or before June 30, 2003, by a business that fails to comply with

65-24  the terms of the partial abatement; and

65-25     (b) The disposition and use of any such repayments.

65-26     6.  Any property tax assistance provided or to which a person

65-27  may be entitled pursuant to NRS 427A.450 to 427A.600, inclusive,

65-28  for any period ending on or before June 30, 2003.

65-29     7.  The terms of any admission on or before June 30, 2003, of a

65-30  line of railroad to the program established by NRS 705.425.

65-31     Sec. 83.  1.  This section and sections 1 to 26, inclusive, 28

65-32  and 30 to 82, inclusive, of this act become effective on July 1, 2003.

65-33     2.  Sections 26 and 28 of this act expire by limitation on

65-34  October 1, 2029.

65-35     3.  Sections 27 and 29 of this act become effective on

65-36  October 1, 2029.

 

65-37  LEADLINES OF REPEALED SECTIONS OF NRS AND TEXT OF

65-38   REPEALED SECTIONS OF STATUTES OF NEVADA

 

65-39     361.017  “Camper shell” defined.

65-40     361.042  “Slide-in camper” defined.

66-1      361.0605  Property related to public use of privately owned

66-2  park exempted; exclusion.

66-3      361.061  Property related to public use of privately owned

66-4   airport exempted; exclusion.

66-5      361.062  Property of trusts for furtherance of public

66-6   functions exempted.

66-7      361.065  Property of school districts and charter schools

66-8   exempted.

66-9      361.0685  Exemption of percentage of personal and real

66-10   property of certain businesses certified by Commission on

66-11   Economic Development.

66-12     361.0687  Partial abatement of taxes imposed on certain

66-13   new or expanded businesses.

66-14     361.077  Exemption of property used for control of air or

66-15   water pollution.

66-16     361.078  Exemption of residential property containing

66-17   shelter protecting against radioactive fallout.

66-18     361.079  Exemption of qualified systems for heating, cooling

66-19   or provision of electricity.

66-20     361.080  Exemption of property of surviving spouses and

66-21   orphan children.

66-22     361.085  Exemption of property of blind persons.

66-23     361.088  Exemption of property of Nathan Adelson Hospice.

66-24     361.096  Exemption of certain property leased or rented to

66-25   charter school.

66-26     361.098  Exemption of property of charitable foundations

66-27   established by Board of Regents of University of Nevada.

66-28     361.099  Exemption of certain real and personal property

66-29   leased or rented to University and Community College System

66-30   of Nevada.

66-31     361.100  Exemption of property of university fraternities

66-32   and sororities.

66-33     361.105  Exemptions of nonprofit private schools.

66-34     361.106  Exemption of property of certain apprenticeship

66-35   programs.

66-36     361.107  Exemption of property of Pershing County Kids,

66-37   Horses, Rodeo Inc.

66-38     361.110  Exemptions of certain organizations.

66-39     361.111  Exemption of certain property of Nature

66-40   Conservancy, American Land Conservancy and Nevada Land

66-41   Conservancy.

66-42     361.115  Exemption of property of Nevada Children’s

66-43   Foundation, Inc.

66-44     361.123  Exemption of property of Nevada Heritage

66-45   Association, Inc.

67-1      361.125  Exemption of churches and chapels.

67-2      361.130  Exemption of public cemeteries and graveyards.

67-3      361.132  Exemption of certain private cemeteries and places

67-4   of burial.

67-5      361.135  Exemptions of lodges and other charitable

67-6   organizations.

67-7      361.140  Exemptions of certain charitable corporations.

67-8      361.145  Exemptions of noncommercial theaters.

67-9      361.150  Exemptions of volunteer fire departments.

67-10     361.186  Collection of admission fee for exhibition of art:

67-11   Conditions; reduction of exemption; payment of and credit

67-12   against resulting tax.

67-13     361.187  Applicability of exemption to owner of leased art.

67-14     361.797  Filing of claims; duties of county assessor,

67-15   Department, county auditor and tax receiver; reimbursement

67-16   of county by State; penalty.

67-17     371.101  Exemption of vehicle registered by surviving

67-18   spouse or orphan.

67-19     371.102  Exemption of vehicle registered by blind person.

67-20     374.280  Fuel used to propel motor vehicle.

67-21     374.285  Animals and plants intended for human

67-22   consumption; feed; fertilizer.

67-23     374.286  Farm machinery and equipment.

67-24     374.291  Works of fine art for public display: General

67-25   requirements.

67-26     374.2911  Works of fine art for public display: Collection of

67-27   admission fee for exhibition.

67-28     374.292  Textbooks sold within University and Community

67-29   College System of Nevada.

67-30     374.295  Containers.

67-31     374.310  Personal property used for performance of

67-32   contract on public works.

67-33     374.315  Personal property used for performance of certain

67-34   written contracts.

67-35     374.320  Newspapers.

67-36     374.321  Manufactured homes and mobile homes.

67-37     374.322  Aircraft, aircraft engines and component parts of

67-38   aircraft.

67-39     374.323  Engines, chassis, parts and components of

67-40   professional racing vehicles; certain vehicles used by

67-41   professional racing team or sanctioning body.

67-42     374.325  Occasional sales.

67-43     374.3305  Personal property sold by or to nonprofit

67-44   organization created for religious, charitable or educational

67-45   purposes.

68-1      374.3306  Requirements for organization created for

68-2  religious, charitable or educational purposes.

68-3      374.3307  Procedure for claim of exemption by nonprofit

68-4   organization created for religious, charitable or educational

68-5   purposes; regulations.

68-6      374.357  Abatement for eligible machinery or equipment

68-7   used by certain new or expanded businesses.

68-8      374.388  Presumption of payment: Certificate of ownership

68-9   for used manufactured home or used mobile home.

68-10     374.643  Credit or refund of tax for business within zone for

68-11   economic development.  427A.450  Legislative findings and

68-12   declaration.

68-13     427A.455  Definitions.

68-14     427A.460  “Claim” defined.

68-15     427A.465  “Claimant” defined.

68-16     427A.470  “Home” defined.

68-17     427A.475  “Household” defined.

68-18     427A.480  “Household income” defined.

68-19     427A.485  “Income” defined.

68-20     427A.490  “Lot” defined.

68-21     427A.495  “Property taxes accrued” defined.

68-22     427A.500  “Rent” defined.

68-23     427A.505  “Senior citizen” defined.

68-24     427A.510  Determination of which member of household is

68-25   claimant.

68-26     427A.515  Homeowner’s refund: Entitlement; limitation.

68-27     427A.520  Renter’s refund: Entitlement; limitation.

68-28     427A.522  Calculation of homeowner’s refund and renter’s

68-29   refund.

68-30     427A.525  Rent deemed to constitute accrued property tax.

68-31     427A.530  Filing of claims with county assessor; processing

68-32   of claim.

68-33     427A.535  Action by Division on claim.

68-34     427A.540  Disallowance of claim: Ownership of real

68-35   property other than home.

68-36     427A.545  Eligibility unaffected by receipt of other

68-37   assistance if claim for exemption filed; assessed valuation

68-38   reduced by amount of exemption.

68-39     427A.550  Division may expend money from Senior

68-40   Citizens’ Property Tax Assistance Account for audit of claims

68-41   processed by county assessor.

68-42     427A.555  Multiple claims prohibited.

68-43     427A.560  Survival of right to assistance on death of

68-44   claimant.

69-1      427A.565  Revocation of grant of assistance for improper

69-2  claim; restitution.

69-3      427A.570  Claim to be disallowed and refund to be repaid

69-4   with penalty if property acquired to obtain benefits.

69-5      427A.575  Excessive or fraudulent claim; penalty.

69-6      427A.580  Penalty for false statement or use of fraudulent

69-7   device.

69-8      427A.585  Administrative and judicial review.

69-9      427A.590  Administration by Division; regulations.

69-10     427A.595  Senior Citizens’ Property Tax Assistance

69-11   Account: Purposes; use.

69-12     427A.600  Disclosure of personal or confidential

69-13   information prohibited.

69-14     439.660  Administration: Cooperation between state and

69-15   local agencies.

 

69-16     Section 3 of chapter 335, Statutes of Nevada 2001:

69-17     Sec. 3. NRS 361.0687 is hereby amended to read as

69-18   follows:

69-19     361.0687  1.  A person who intends to locate or expand

69-20   a business in this state may, pursuant to NRS 360.750, apply

69-21   to the commission on economic development for a partial

69-22   abatement from the taxes imposed by this chapter.

69-23     2.  For a business to qualify pursuant to NRS 360.750 for

69-24   a partial abatement from the taxes imposed by this chapter,

69-25   the commission on economic development must determine

69-26   that, in addition to meeting the other requirements set forth in

69-27   subsection 2 of that section:

69-28     (a) If the business is a new business in a county or city

69-29   whose population is 50,000 or more:

69-30         (1) The business will make a capital investment in the

69-31   county of at least $50,000,000 if the business is an industrial

69-32   or manufacturing business or at least $5,000,000 if the

69-33   business is not an industrial or manufacturing business; and

69-34         (2) The average hourly wage that will be paid by the

69-35   new business to its employees in this state is at least 100

69-36   percent of the average statewide hourly wage as established

69-37   by the employment security division of the department of

69-38   employment, training and rehabilitation on July 1 of each

69-39   fiscal year.

69-40     (b) If the business is a new business in a county or city

69-41   whose population is less than 50,000:

69-42         (1) The business will make a capital investment in the

69-43   county of at least $5,000,000 if the business is an industrial

69-44   or

70-1  manufacturing business or at least $500,000 if the business is

70-2  not an industrial or manufacturing business; and

70-3          (2) The average hourly wage that will be paid by the

70-4   new business to its employees in this state is at least 100

70-5   percent of the average statewide hourly wage as established

70-6   by the employment security division of the department of

70-7   employment, training and rehabilitation on July 1 of each

70-8   fiscal year.

70-9      3.  [If] Except as otherwise provided in NRS 361.0685,

70-10   if a partial abatement from the taxes imposed by this chapter

70-11   is approved by the commission on economic development

70-12   pursuant to NRS 360.750:

70-13     (a) The partial abatement must:

70-14         (1) Be for a duration of at least 1 year but not more

70-15   than 10 years;

70-16         (2) Not exceed 50 percent of the taxes on personal

70-17   property payable by a business each year pursuant to this

70-18   chapter; and

70-19         (3) Be administered and carried out in the manner set

70-20   forth in NRS 360.750.

70-21     (b) The executive director of the commission on

70-22   economic development shall notify the county assessor of the

70-23   county in which the business is located of the approval of the

70-24   partial abatement, including, without limitation, the duration

70-25   and percentage of the partial abatement that the commission

70-26   granted. The executive director shall, on or before April 15

70-27   of each year, advise the county assessor of each county in

70-28   which a business qualifies for a partial abatement during the

70-29   current fiscal year as to whether the business is still eligible

70-30   for the partial abatement in the next succeeding fiscal year.

 

70-31     Section 8 of chapter 335, Statutes of Nevada 2001:

70-32     Sec. 8.  1.  Except as otherwise provided in this section,

70-33   notwithstanding subsection 2 of section 9 of this act, if the

70-34   commission on economic development, during the period

70-35   from July 1, 2001, through June 30, 2005, grants a partial

70-36   abatement of tax pursuant to NRS 360.750 for a facility for

70-37   the production of electricity from renewable energy and the

70-38   partial abatement is for the tax imposed pursuant to:

70-39     (a) Chapter 361 of NRS, the duration of the partial

70-40   abatement must be 10 years and the terms and conditions of

70-41   the partial abatement must be as set forth in NRS 361.0687,

70-42   as amended by section 2 of this act.

70-43     (b) Chapter 374 of NRS, the duration of the partial

70-44   abatement must be 2 years and the terms and conditions of

71-1  the partial abatement must be as set forth in NRS 374.357, as

71-2  amended by section 5 of this act.

71-3      2.  The provisions of subsection 1 do not prevent the

71-4   commission on economic development, the department of

71-5   taxation or the Nevada tax commission from exercising any

71-6   enforcement authority provided by law to ensure that the

71-7   facility for which the abatement was granted continues to be

71-8   operated in a manner that is consistent with the terms and

71-9   conditions pursuant to which the abatement was granted.

71-10     3.  As used in this section, “facility for the generation of

71-11   electricity from renewable energy”:

71-12     (a) For the purposes of the partial abatement described in

71-13   NRS 361.0687, has the meaning ascribed to it in section 2 of

71-14   this act.

71-15     (b) For the purposes of the partial abatement described in

71-16   NRS 374.357, has the meaning ascribed to it in section 5 of

71-17   this act.

 

71-18  H