requires two-thirds majority vote (§ 2)                                                                                                                 

                                                                                                  

 

Assembly Bill No. 374–Assemblymen Goicoechea, Knecht, Carpenter, Collins, Geddes, Grady, Hardy, Koivisto, Marvel, McCleary, Pierce and Weber

 

March 17, 2003

____________

 

Referred to Committee on Transportation

 

SUMMARY—Imposes additional tax on special fuel for repair and restoration of local roads. (BDR 32‑1001)

 

FISCAL NOTE:  Effect on Local Government: No.

                           Effect on the State: No.

 

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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 taxation; imposing an additional tax on special fuel to support the repair and restoration of local roads; and providing other matters properly relating thereto.

 

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN

SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

 

1-1  Section 1. Chapter 366 of NRS is hereby amended by adding

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

1-3  1.  The receipts of the tax levied in subsection 3 of NRS

1-4  366.190 must be allocated monthly by the Department to the

1-5  counties in which the special fuel was sold or used.

1-6  2.  Each county must apportion the receipts of that tax among

1-7  the county, for unincorporated areas in the county, and each

1-8  incorporated city in the county, in the manner provided in

1-9  NRS 365.196.

1-10      3.  The money apportioned to the county or city must be used

1-11  by it solely to repair or restore existing paved roads, streets and

1-12  alleys, other than those maintained by the Federal Government

1-13  and this state, by resurfacing, overlaying, resealing or other such

1-14  customary methods.

 

 

 

2-1  Sec. 2.  NRS 366.190 is hereby amended to read as follows:

2-2  366.190  1.  Except as otherwise provided in subsection 2, a

2-3  tax is hereby imposed at the rate of 27 cents per gallon on the sale or

2-4  use of special fuels.

2-5  2.  A tax is hereby imposed at:

2-6  (a) The rate of 19 cents per gallon on the sale or use of an

2-7  emulsion of water-phased hydrocarbon fuel;

2-8  (b) The rate of 22 cents per gallon on the sale or use of liquefied

2-9  petroleum gas; and

2-10      (c) The rate of 21 cents per gallon on the sale or use of

2-11  compressed natural gas.

2-12      3.  In addition to the tax imposed in subsections 1 and 2, a tax

2-13  is hereby imposed at the rate of 1 cent per gallon on the sale or use

2-14  of special fuels. The tax imposed in this subsection must be

2-15  collected and paid in the manner provided in this chapter. Upon

2-16  payment of the tax, a special fuel supplier, special fuel dealer or

2-17  special fuel user shall indicate the number of gallons of special

2-18  fuel sold or used in each county.

2-19      Sec. 3.  NRS 366.700 is hereby amended to read as follows:

2-20      366.700  [All] Except as otherwise provided in section 1 of

2-21  this act, all money received by the Department pursuant to the

2-22  provisions of this chapter must be deposited with the State Treasurer

2-23  to the credit of the Motor Vehicle Fund. An amount equal to that

2-24  part of the tax collected pursuant to NRS 366.190 which represents

2-25  5 cents of the tax per gallon, minus the portion of that amount used

2-26  to administer the Department of Motor Vehicles, must be used

2-27  exclusively for the construction and maintenance of public

2-28  highways, and may not be used to purchase equipment related

2-29  thereto.

2-30      Sec. 4.  This act becomes effective on July 1, 2003.

 

2-31  H