Senate Bill No. 497–Senators
Raggio, Townsend,
Washington and Mathews
Joint Sponsors: Assemblymen Hettrick, Angle, Gustavson, Knecht, Marvel, Anderson, Geddes, Gibbons and Leslie
CHAPTER..........
AN ACT relating to county finances; authorizing the imposition of a fee on certain rental cars and the issuance of revenue bonds in certain counties to finance a minor league baseball stadium; providing for the collection, distribution and use of the fee; authorizing a county to revise certain schedules of fees, rates, charges and taxes to ensure the payment of certain revenue bonds of the county; and providing other matters properly relating thereto.
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 1. Chapter 244A of NRS is hereby amended by
adding thereto the provisions set forth as sections 2 to 7, inclusive,
of this act.
Sec. 2. As used in sections 2 to 5, inclusive, of this act:
1. “Department” means the Department of Taxation.
2. “Minor league baseball stadium project” has the meaning
ascribed to it in section 6 of this act.
Sec. 3. 1. Except as otherwise provided in subsection 2, the
board of county commissioners of a county whose population is
100,000 or more but less than 400,000 may by ordinance impose a
fee upon the lease of a passenger car by a short-term lessor in the
county in the amount of not more than 2 percent of the total
amount for which the passenger car was leased, excluding any
taxes or other fees imposed by a governmental entity.
2. The fee imposed pursuant to subsection 1 must not apply to
replacement vehicles. As used in this subsection, “replacement
vehicle” means a vehicle that is:
(a) Rented temporarily by or on behalf of a person or leased to
a person by a facility that repairs motor vehicles or a motor vehicle
dealer; and
(b) Used by the person in place of a motor vehicle owned by
the person that is unavailable for use because of mechanical
breakdown, repair, service, damage or loss as defined in the
owner’s policy of liability insurance for the motor vehicle.
3. Any proceeds of a fee imposed pursuant to this section
which are received by a county must be used solely to pay the costs
to acquire, improve, equip, operate and maintain within the county
a minor league baseball stadium project, or to pay the principal of,
interest on or other payments due with respect to bonds issued to
pay such costs, including bonds issued to refund bonds issued to
pay such costs, or any combination thereof.
4. The board of county commissioners shall not repeal or
amend or otherwise directly or indirectly modify an ordinance
imposing a fee pursuant to subsection 1 in such a manner as to
impair any outstanding bonds issued by or other obligations
incurred by the county until all obligations for which revenue
from the ordinance have been pledged or otherwise made payable
from such revenue have been discharged in full or provision for
full payment and redemption has been made.
5. As used in this section, the words and terms defined in
NRS 482.053 and 482.087 have the meanings ascribed to them in
those sections.
Sec. 4. 1. Any ordinance adopted pursuant to section 3 of
this act must include a provision requiring the board of county
commissioners to enter into a contract before the effective date of
the ordinance with the Department to perform all functions
incident to the collection and administration of the fee in the
county. Such a contract must:
(a) Authorize the Department to retain 0.25 percent of the
amount of the proceeds of the fee to reimburse the Department for
its expenses in collecting and administering the fee; and
(b) Require the distribution of the remaining amount of the
proceeds of the fee to the county at such a time and in such a
manner as the parties determine, which must be not less
frequently than once each calendar quarter.
2. Any ordinance amending an ordinance adopted pursuant
to section 3 of this act must include a provision in substance that
the county shall amend the contract made pursuant to subsection
1 by a contract made between the county and the Department,
before the effective date of the amendatory ordinance, unless the
county determines with the written concurrence of the Department
that no such amendment of the contract is necessary or desirable.
Sec. 5. 1. A board of county commissioners that adopts an
ordinance imposing a fee pursuant to section 3 of this act shall
create a stadium authority to operate the minor league baseball
stadium project. The stadium authority must consist of:
(a) One member of the board of county commissioners
appointed by the board;
(b) One member from the governing body of each city in the
county whose population is 60,000 or more, appointed by that
governing body; and
(c) If the stadium authority enters into an agreement with an
AA or AAA minor league baseball team pursuant to which the
team agrees to play its home games in the stadium, two persons
appointed by the owner of the team.
2. The members of the stadium authority serve at the pleasure
of the governmental entity or person who appointed them to serve
in that capacity.
3. The stadium authority shall:
(a) Be responsible for the normal operations of the minor
league baseball stadium project; and
(b) Enter into an agreement with the board of county
commissioners that sets forth the specific rights, obligations and
duties of the stadium authority regarding those operations.
Sec. 6. “Minor league baseball stadium project” means a
baseball stadium which can be used for the home games of an AA
or AAA minor league professional baseball team and for other
purposes, including structures, buildings and other improvements
and equipment therefor, parking facilities, and all other
appurtenances necessary, useful or desirable for a minor league
baseball stadium, including, without limitation, all types of
property therefor.
Sec. 7. 1. A board that has adopted an ordinance imposing
a fee pursuant to section 3 of this act may, on behalf of the county
and in its name:
(a) Acquire, improve, equip, operate and maintain within the
county a minor league baseball stadium project.
(b) Subject to the provisions of chapter 350 of NRS, issue
revenue bonds of the county to acquire, improve or equip, or any
combination thereof, within the county a minor league baseball
stadium project.
2. Bonds issued pursuant to this section must be payable from
the proceeds of the fee imposed by the county pursuant to section 3
of this act and may be additionally secured by and payable from
the gross or net revenues of the minor league baseball stadium
project, including, without limitation, amounts received from any
minor league baseball team pursuant to a contract with that team,
fees, rates and charges for the use of the stadium by a minor
league baseball team or any other uses of the stadium, and related
uses, including, without limitation, parking and concessions,
surcharges on tickets in an amount approved by the board, grants,
whether conditional or unconditional, made for the payment of
debt service or otherwise for the purposes of the minor league
baseball stadium project, and any and all other sources of revenue
attributable to the minor league baseball stadium project as
provided by the board in the ordinance authorizing the issuance of
bonds or any instrument supplemental or appertaining thereto.
Sec. 8. NRS 244A.011 is hereby amended to read as follows:
244A.011 NRS 244A.011 to 244A.065, inclusive, and sections
6 and 7 of this act shall be known as the County Bond Law.
Sec. 9. NRS 244A.013 is hereby amended to read as follows:
244A.013 Except where the context otherwise requires, the
definitions in NRS 244A.015 to 244A.056, inclusive, and section 6
of this act govern the construction hereof.
Sec. 10. NRS 244A.063 is hereby amended to read as follows:
244A.063 In order to insure the payment, wholly or in part, of
the general obligation bonds or revenue bonds of the county the
payment of which bonds is additionally secured by a pledge of the
revenues derived from any such income-producing project and from
any such excise taxes, the board may establish and maintain, and the
board may from time to time revise, a schedule or schedules of fees,
rates and charges for services or facilities, or both services and
facilities, rendered by or through the project, within the corporate
limits of the county, and a schedule or schedules of license or other
excise taxes, in an amount sufficient for that purpose and also
sufficient to discharge any covenant in the proceedings of the board
authorizing the issuance of any of such bonds, including any
covenant for the establishment of reasonable reserve funds.
Sec. 11. NRS 360.417 is hereby amended to read as follows:
360.417 Except as otherwise provided in NRS 360.232 and
360.320, and unless a different penalty or rate of interest is
specifically provided by statute, any person who fails to pay any tax
provided for in chapter 362, 364A, 369, 370, 372, 374, 377, 377A,
444A or 585 of NRS, or [the] any fee provided for in NRS 482.313,
to the State or a county within the time required, shall pay a penalty
of not more than 10 percent of the amount of the tax or fee which is
owed, as determined by the Department, in addition to the tax or fee,
plus interest at the rate of 1 percent per month, or fraction of a
month, from the last day of the month following the period for
which the amount or any portion of the amount should have been
reported until the date of payment. The amount of any penalty
imposed must be based on a graduated schedule adopted by the
Nevada Tax Commission which takes into consideration the length
of time the tax or fee remained unpaid.
Sec. 12. NRS 482.313 is hereby amended to read as follows:
482.313 1. Upon the lease of a passenger car by a short-term
lessor in this state, the short-term lessor:
(a) Shall charge and collect from the short-term lessee [a] :
(1) A governmental services fee of 6 percent of the total
amount for which the passenger car was leased, excluding any taxes
or other fees imposed by a governmental entity[.] ; and
(2) Any fee required pursuant to section 3 of this act; and
(b) May charge and collect from the short-term lessee a recovery
surcharge not to exceed [3.5] 4.0 percent of the total amount for
which the passenger car was leased, excluding any taxes or other
fees imposed by a governmental entity, as reimbursement for
vehicle licensing fees and taxes paid by the short-term lessor.
The amount of any fee charged pursuant to this subsection must be
indicated in the lease agreement.
2. The [governmental services] fees due from a short-term
lessor to the Department of Taxation pursuant to [this] subsection 1
are due on the last day of each calendar quarter. On or before the
last day of the month following each calendar quarter, the short-term
lessor shall:
(a) File with the Department of Taxation and the Department of
Motor Vehicles, on a form prescribed by the Department of
Taxation, a report indicating the total amount of:
(1) [Governmental services] Each of the fees collected by
the short-term lessor during the immediately preceding calendar
quarter pursuant to this section; and
(2) Vehicle licensing fees and taxes paid by the short-term
lessor during the immediately preceding calendar quarter pursuant
to this chapter.
(b) Remit to the Department of Taxation the [governmental
services] fees collected by the short-term lessor pursuant to
paragraph (a) of subsection 1 during the immediately preceding
calendar quarter.
3. [The] Except as otherwise provided in a contract made
pursuant to section 4 of this act, the Department of Taxation shall
deposit all money received from short-term lessors pursuant to the
provisions of this section with the State Treasurer for credit to the
State General Fund.
4. To ensure compliance with this section, the Department of
Taxation may audit the records of a short-term lessor.
5. The provisions of this section do not limit or affect the
payment of any taxes or fees imposed pursuant to the provisions of
this chapter.
6. The Department of Motor Vehicles shall, upon request,
provide to the Department of Taxation any information in its records
relating to a short-term lessor that the Department of Taxation
considers necessary to collect the [fee required by this section.] fees
described in subsection 1.
7. As used in this section, “vehicle licensing fees and taxes”
means:
(a) The fees paid by a short-term lessor for the registration of,
and the issuance of certificates of title for, the passenger cars leased
by him; and
(b) The basic and supplemental governmental services taxes
paid by the short-term lessor with regard to those passenger cars.
Sec. 13. The authorization to impose a fee pursuant to section
3 of this act expires by limitation on June 30 of the later of the fiscal
year that is 30 years after the fiscal year in which the ordinance
imposing the fee is adopted or the fiscal year in which all bonds
issued pursuant to section 7 of this act, including, without limitation,
any bonds issued to refund bonds issued pursuant to section 7 of this
act, are fully paid as to all principal, interest and any other amounts
due.
Sec. 14. This act becomes effective upon passage and
approval.
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