*REQUIRES TWO-THIRDS MAJORITY VOTE (§ 1)                      

                             

 

Assembly Bill No. 7–Joint Rules Committee

 

Prefiled June 13, 2001

____________

 

Referred to Committee of the Whole

 

SUMMARY—Revises provisions governing fees collected by short-term lessors of passenger cars. (BDR 43‑17)

 

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 transportation; revising provisions governing the remittance of fees by short-term lessors of passenger cars to the department of taxation; authorizing short-term lessors of passenger cars to charge a fee as reimbursement for payment of vehicle licensing fees and taxes; 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 lessor

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

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

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

1-6  was leased, excluding any taxes or other fees imposed by a governmental

1-7  entity.

1-8    (b) May charge and collect from the short-term lessee a recovery

1-9  surcharge not to exceed 3.5 percent of the total amount for which the

1-10  passenger car was leased, excluding any taxes or other fees imposed by a

1-11  governmental entity, as reimbursement for vehicle licensing fees and

1-12  taxes paid by the short-term lessor.

1-13  The amount of [the] any feecharged pursuant to this subsection must be

1-14  indicated in the lease agreement.

1-15    2.  The governmental services fees due from a short-term lessor to the

1-16  department of taxation pursuant to this subsection are due on the last

1-17  day of each calendar quarter. On or before [January 31 of each year,] the

1-18  last day of the month following each calendar quarter, the short-term

1-19  lessor shall:

2-1    (a) File with the department of taxation and the department of motor

2-2  vehicles and public safety, on a form prescribed by the department of

2-3  taxation, a report indicating the total amount of:

2-4       (1) [Fees] Governmental services fees collected by the short-term

2-5  lessor during the immediately preceding [year] calendar quarter pursuant

2-6  to this section; and

2-7       (2) Vehicle licensing fees and taxes paid by the short-term lessor

2-8  during the immediately preceding [year] calendar quarter pursuant to this

2-9  chapter.

2-10    (b) Remit to the department of taxation [:

2-11      (1) One third of] the governmental services fees collected by the

2-12  short-term lessor pursuant to paragraph (a) of subsection 1 during the

2-13  immediately preceding [year pursuant to this section; and

2-14      (2) Of the remainder of those fees, any amount in excess of the total

2-15  amount of vehicle licensing fees and taxes paid by the short-term lessor

2-16  during the immediately preceding year pursuant to this chapter.]calendar

2-17  quarter.

2-18    3.  The department of taxation shall deposit all money received from

2-19  short-term lessors pursuant to the provisions of this section with the state

2-20  treasurer for credit to the state general fund.

2-21    4.  To ensure compliance with this section, the department of taxation

2-22  may audit the records of a short-term lessor.

2-23    5.  The provisions of this section do not limit or affect the payment of

2-24  any taxes or fees imposed pursuant to the provisions of this chapter.

2-25    6.  The department of motor vehicles and public safety shall, upon

2-26  request, provide to the department of taxation any information in its

2-27  records relating to a short-term lessor that the department of taxation

2-28  considers necessary to collect the fee required by this section.

2-29    7.  As used in this section, “vehicle licensing fees and taxes” means:

2-30    (a) The fees paid by a short-term lessor for the registration of, and the

2-31  issuance of certificates of title for, the passenger cars leased by him; and

2-32    (b) The basic and supplemental governmental services taxes paid by the

2-33  short-term lessor with regard to those passenger cars.

2-34    Sec. 2.  Notwithstanding the amendatory provisions of section 1 of this

2-35  act to the contrary, the reports required and fees due from a short-term

2-36  lessor for the calendar year 2001 are governed by the provisions of NRS

2-37  482.313, as that section existed on December 31, 2001.

2-38    Sec. 3.  This act becomes effective on January 1, 2002.

 

2-39  H