Assembly Concurrent Resolution No. 1–Joint Rules Committee
Assembly Concurrent RESOLUTION—Establishing the Governor’s Task Force on Tax Policy in Nevada.
Whereas, Nevada is the fastest growing state in the country, with the
biggest gains being made in the populations of school-aged children and
senior citizens; and
Whereas, The rate of growth of Nevada’s population is much faster
than the rate of growth of its public revenue; and
Whereas, Nevada is falling behind in the revenue collections needed
for funding K-12 education, for meeting the long-term care needs of its
growing senior population, and for keeping pace with soaring energy
demands and the costs of those demands; and
Whereas, When there is a disparity between the growth in revenues
from current revenue sources and the growth in public spending needed to
maintain current governmental services, a structural deficit in the state
budget arises; and
Whereas, The underlying reasons for such a structural budgetary
deficit in Nevada are complex and have accumulated over many years; and
Whereas, The development of a broad-based tax structure that is
reflective of the diversity of Nevada’s economy is a desirable policy and
worthy of study; now, therefore, be it
Resolved by the Assembly of the State of Nevada, the Senate
Concurring, That there is hereby created a Governor’s Task Force on
Tax Policy in Nevada consisting of two members appointed by the
Governor, two members appointed by the Majority Leader of the Senate
and two members appointed by the Speaker of the Assembly; and be it
further
Resolved, If additional representation is desired, two additional
members may be appointed by the Governor, one representing taxpayers
and one representing services supported primarily by public revenue; and
be it further
Resolved, That at its initial meeting, the Task Force shall identify the
specific taxes to be reviewed, with consideration given to the review of
such taxes as those on gross receipts, mining, property, sales or services,
business profits, employees of business, slot route operators and car rental
companies; and be it further
Resolved, That the Task Force shall also focus on broader tax policy
issues, such as optimal tax rates and the structural budgetary deficits, and
consider ways to reduce budgetary reliance on volatile or cyclical revenue
streams; and be it further
Resolved, That the Task Force may engage in a collective review of
the various fees charged by agencies of the state that have not been
increased for a substantial length of time; and be it further
Resolved, That the Task Force shall solicit the state executive branch,
businesses, labor organizations and local governments for comments and
suggestions for changes to Nevada’s tax policy with the intent being to
gather public spending recommendations for support of K-12 education
and long-term care needs of the general public, including our growing
senior population; and be it further
Resolved, That the Task Force shall also consider the desirability of
the lowering of the state’s sales and use taxes over time as new tax
revenues become available; and be it further
Resolved, That the Task Force is entitled to submit five bill draft
requests, and any recommended legislation must include a plan to broaden
the tax base so that it is reflective of the diversity of the state’s economy;
and be it further
Resolved, That the Task Force shall develop one or more definitive
proposals to carry out the state’s need to provide additional revenue for
state programs, to stabilize the tax base and to reduce the long-term
structural deficit of the state budget; and be it further
Resolved, That the Task Force on Tax Policy in Nevada shall, on or
before November 15, 2002, submit a report of the results of its review and
any recommendations for legislation to the Governor and the Director of
the Legislative Counsel Bureau for transmittal to the 72nd session of the
Nevada Legislature.
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