exempt

                                                 (Reprinted with amendments adopted on April 17, 2003)

 

Assembly Bill No. 267–Assemblyman Parks

 

March 10, 2003

____________

 

Referred to Committee on Transportation

 

SUMMARY—Revises provisions relating to certain fees and surcharges charged and collected in regard to vehicles leased for short term. (BDR 43‑961)

 

FISCAL NOTE:  Effect on Local Government: No.

                           Effect on the State: Yes.

 

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

 

AN ACT relating to motor vehicles leased for a short term; revising provisions regarding the collection of governmental services fees and recovery surcharges from a short-term lessee; requiring a short-term lessor to report to the Department of Taxation on a quarterly basis the amount of any recovery surcharges collected by the short-term lessor during the immediately preceding calendar quarter; transferring certain duties and functions from the Department of Motor Vehicles to the Department of Taxation; requiring the Executive Director of the Department of Taxation to adopt certain regulations; and providing other matters properly relating thereto.

 

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN

SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

 

1-1  Section 1. NRS 482.313 is hereby amended to read as follows:

1-2  482.313  1.  Upon the lease of a passenger car by a short-term

1-3  lessor in this state, the short-term lessor:

1-4  (a) Shall charge and collect from the short-term lessee a

1-5  governmental services fee of 6 percent of the total amount for which

1-6  the passenger car was leased, excluding [any taxes or other fees

1-7  imposed by a governmental entity.] the items described in

1-8  subsection 7.

2-1  (b) May charge and collect from the short-term lessee a recovery

2-2  surcharge not to exceed 3.5 percent of the total amount for which

2-3  the passenger car was leased, excluding [any taxes or other fees

2-4  imposed by a governmental entity,] the items described in

2-5  subsection 8, as reimbursement for vehicle licensing fees and taxes

2-6  paid by the short-term lessor.

2-7  The amount of any fee charged pursuant to this subsection must be

2-8  indicated in the lease agreement.

2-9  2.  The governmental services fees due from a short-term lessor

2-10  to the Department of Taxation pursuant to this subsection are due on

2-11  the last day of each calendar quarter. On or before the last day of the

2-12  month following each calendar quarter, the short-term lessor shall:

2-13      (a) File with the Department of Taxation , [and the Department

2-14  of Motor Vehicles,] on a form prescribed by the Department of

2-15  Taxation, a report indicating the total amount of:

2-16          (1) Governmental services fees collected by the short-term

2-17  lessor pursuant to paragraph (a) of subsection 1 during the

2-18  immediately preceding calendar quarter ; [pursuant to this section;

2-19  and]

2-20          (2) Recovery surcharges, if any, collected by the short-term

2-21  lessor pursuant to paragraph (b) of subsection 1 during the

2-22  immediately preceding calendar quarter; and

2-23          (3) Vehicle licensing fees and taxes paid by the short-term

2-24  lessor pursuant to this chapter during the immediately preceding

2-25  calendar quarter . [pursuant to this chapter.]

2-26      (b) Remit to the Department of Taxation the governmental

2-27  services fees collected by the short-term lessor pursuant to

2-28  paragraph (a) of subsection 1 during the immediately preceding

2-29  calendar quarter.

2-30      3.  The Department of Taxation shall deposit all money

2-31  received from short-term lessors pursuant to the provisions of this

2-32  section with the State Treasurer for credit to the State General Fund.

2-33      4.  To ensure compliance with this section, the Department of

2-34  Taxation may audit the records of a short-term lessor.

2-35      5.  The provisions of this section do not limit or affect the

2-36  payment of any taxes or fees imposed pursuant to the provisions of

2-37  this chapter.

2-38      6.  The Department of Motor Vehicles shall, upon request,

2-39  provide to the Department of Taxation any information in its records

2-40  relating to a short-term lessor that the Department of Taxation

2-41  considers necessary to collect the fee required by this section.

2-42      7.  For the purposes of charging and collecting the

2-43  governmental services fee described in paragraph (a) of subsection

2-44  1, the following items must not be included in the total amount for

2-45  which the passenger car was leased:

3-1  (a) The amount of any recovery surcharge charged and

3-2  collected pursuant to paragraph (b) of subsection 1;

3-3  (b) The amount of any charge for fuel used to operate the

3-4  passenger car;

3-5  (c) The amount of any fee or charge for the delivery,

3-6  transportation or other handling of the passenger car;

3-7  (d) The amount of any fee or charge for insurance, including,

3-8  without limitation, personal accident insurance, extended

3-9  coverage or insurance coverage for personal property; and

3-10      (e) The amount of any charges assessed against a short-term

3-11  lessee for damages for which the short-term lessee is held

3-12  responsible.

3-13      8.  For the purposes of charging and collecting the recovery

3-14  surcharge described in paragraph (b) of subsection 1, the

3-15  following items must not be included in the total amount for which

3-16  the passenger car was leased:

3-17      (a) The amount of the governmental services fee charged and

3-18  collected pursuant to paragraph (a) of subsection 1;

3-19      (b) The amount of any charge for a collision damage waiver or

3-20  a similar instrument that acts as a waiver of the short-term

3-21  lessor’s right to collect from the short-term lessee for any damage

3-22  to the passenger car;

3-23      (c) The amount of any charge for fuel used to operate the

3-24  passenger car;

3-25      (d) The amount of any fee or charge for the delivery,

3-26  transportation or other handling of the passenger car;

3-27      (e) The amount of any fee or charge for insurance, including,

3-28  without limitation, personal accident insurance, extended

3-29  coverage or insurance coverage for personal property;

3-30      (f) The amount of any charges assessed against a short-term

3-31  lessee for damages for which the short-term lessee is held

3-32  responsible; and

3-33      (g) The amount of any concession fee or charge that the short-

3-34  term lessor:

3-35          (1) Is required to pay to do business at an airport, if

3-36  applicable; and

3-37          (2) Passes on to the short-term lessee of the passenger car.

3-38      9.  The Executive Director of the Department of Taxation

3-39  shall:

3-40      (a) Adopt such regulations as he determines are necessary to

3-41  carry out the provisions of this section; and

3-42      (b) Upon the request of the Director of the Department of

3-43  Motor Vehicles, provide to the Director of the Department of

3-44  Motor Vehicles a copy of any record or report described in this

3-45  section.

4-1  10.  As used in this section, “vehicle licensing fees and taxes”

4-2  means:

4-3  (a) The fees paid by a short-term lessor for the registration of,

4-4  and the issuance of certificates of title for, the passenger cars leased

4-5  by him; and

4-6  (b) The basic and supplemental governmental services taxes

4-7  paid by the short-term lessor with regard to those passenger cars.

4-8  Sec. 2.  NRS 482.315 is hereby amended to read as follows:

4-9  482.315  1.  Every person engaged in business as a short-term

4-10  lessor shall maintain a record of the identity of each short-term

4-11  lessee and the exact time the vehicle is the subject of such lease or

4-12  in the possession of the short-term lessee.

4-13      2.  Every such record [shall be] is a public record and open to

4-14  inspection by any person.

4-15      3.  If the Executive Director of the Department of Taxation

4-16  prescribes a form for the keeping of the record provided for in this

4-17  section, the short-term lessor shall use the form.

4-18      4.  It shall be a misdemeanor for any such short-term lessor to

4-19  fail to make or have in his possession or to refuse an inspection of

4-20  the record required in this section.

4-21      5.  The Executive Director of the Department of Taxation

4-22  shall:

4-23      (a) Adopt such regulations as he determines are necessary to

4-24  carry out the provisions of this section; and

4-25      (b) Upon the request of the Director of the Department of

4-26  Motor Vehicles, provide to the Director of the Department of

4-27  Motor Vehicles a copy of any record described in this section.

4-28      Sec. 3.  This act becomes effective on July 1, 2003.

 

4-29  H