requires two-thirds majority vote (§§ 12, 16, 18, 22, 46, 48, 50, 52, 55, 72, 73, 77-93, 95-98, 100, 104, 133, 134, 137, 138, 139, 163-168, 171-181, 183, 185, 186, 193-196, 200)                                             

                             

 

Senate Bill No. 4–Committee of the Whole

 

June 7, 2003

____________

 

Referred to Committee of the Whole

 

SUMMARY—Makes various changes concerning state financial administration. (BDR 32‑13)

 

FISCAL NOTE:                   Effect on Local Government: Yes.

                   Effect on the State: No.

 

~

 

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

 

AN ACT relating to state financial administration; providing for the imposition and administration of state taxes on business entities for the privilege of doing business in this state; replacing the casino entertainment tax with a tax on all live entertainment; revising the taxes on liquor and cigarettes; imposing a state tax on the transfer of real property and revising the provisions governing the existing tax; revising the fees charged for certain gaming licenses; establishing the Legislative Committee on Taxation, Public Revenue and Tax Policy; making various other changes relating to state financial administration; making an appropriation; 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. Title 32 of NRS is hereby amended by adding

1-2  thereto a new chapter to consist of the provisions set forth as

1-3  sections 2 to 34, inclusive, of this act.

1-4  Sec. 2.  As used in this chapter, unless the context otherwise

1-5  requires, the words and terms defined in sections 3 to 9, inclusive,

1-6  of this act have the meanings ascribed to them in those sections.

2-1  Sec. 3.  “Business” means any activity engaged in or caused

2-2  to be engaged in with the object of gain, benefit or advantage,

2-3  either direct or indirect, to any person or governmental entity.

2-4  Sec. 4.  1.  “Business entity” includes:

2-5  (a) A corporation, partnership, proprietorship, limited-liability

2-6  company, business association, joint venture, limited-liability

2-7  partnership, business trust and their equivalents organized under

2-8  the laws of another jurisdiction and any other person engaging in

2-9  a business; and

2-10      (b) A natural person engaging in a business if he is deemed to

2-11  be a business entity pursuant to section 15 of this act.

2-12      2.  The term includes an independent contractor.

2-13      3.  The term does not include:

2-14      (a) A nonprofit religious, charitable, fraternal or other

2-15  organization that qualifies as a tax-exempt organization pursuant

2-16  to 26 U.S.C. § 501(c)(3); or

2-17      (b) A governmental entity.

2-18      Sec. 5.  “Commission” means the Nevada Tax Commission.

2-19      Sec. 6.  “Engaging in a business” means commencing,

2-20  conducting or continuing a business, the exercise of corporate or

2-21  franchise powers regarding a business, and the liquidation of a

2-22  business entity which is or was engaging in a business when the

2-23  liquidator holds itself out to the public as conducting that

2-24  business.

2-25      Sec. 7.  “Federal taxable income” means the taxable income

2-26  of a business entity for a taxable year, as set forth in the federal

2-27  income tax return filed by the business entity for that year with the

2-28  Internal Revenue Service, and any other taxable income of a

2-29  business entity for a taxable year which is required to be reported

2-30  pursuant to federal law, regardless of whether it is actually

2-31  reported.

2-32      Sec. 8.  “Nevada taxable income” means the federal taxable

2-33  income of a business entity, as adjusted pursuant to section 19 of

2-34  this act and allocated or apportioned to this state pursuant to

2-35  section 20 of this act.

2-36      Sec. 9.  “Taxable year” means the taxable year used by a

2-37  business entity for the purposes of federal income taxation.

2-38      Sec. 10.  The Department shall:

2-39      1.  Administer and enforce the provisions of this chapter, and

2-40  may adopt such regulations as it deems appropriate for that

2-41  purpose.

2-42      2.  Deposit all taxes, interest and penalties it receives pursuant

2-43  to this chapter in the State Treasury for credit to the State General

2-44  Fund. The money deposited in the State General Fund pursuant to

2-45  this section must be accounted for separately.

3-1  3.  If the amount deposited pursuant to subsection 2 in any

3-2  fiscal year exceeds the estimate of the total revenue from the tax

3-3  prepared by the Economic Forum pursuant to NRS 353.278 for

3-4  that fiscal year, the excess money up to 15 percent of that estimate

3-5  must be deposited in the Net Property Tax Stabilization Account,

3-6  created pursuant to section 145 of this act. All additional money

3-7  deposited pursuant to subsection 2 must be split and deposited 15

3-8  percent to the Net Property Tax Stabilization Account and 85

3-9  percent to the State General Fund.

3-10      Sec. 11.  1.  Each person responsible for maintaining the

3-11  records of a business entity shall:

3-12      (a) Keep such records as may be necessary to determine the

3-13  amount of its liability pursuant to the provisions of this chapter;

3-14      (b) Preserve those records for 4 years or until any litigation or

3-15  prosecution pursuant to this chapter is finally determined,

3-16  whichever is longer; and

3-17      (c) Make the records available for inspection by the

3-18  Department upon demand at reasonable times during regular

3-19  business hours.

3-20      2.  Any person who violates the provisions of subsection 1 is

3-21  guilty of a misdemeanor.

3-22      Sec. 12.  1.  To verify the accuracy of any return filed or, if

3-23  no return is filed by a business entity, to determine the amount

3-24  required to be paid, the Department, or any person authorized in

3-25  writing by the Department, may examine the books, papers and

3-26  records of any person or business entity that may be liable for the

3-27  tax imposed by this chapter.

3-28      2.  Any person or business entity which may be liable for the

3-29  tax imposed by this chapter and which keeps outside of this state

3-30  its books, papers and records relating thereto shall pay to the

3-31  Department an amount equal to the allowance provided for state

3-32  officers and employees generally while traveling outside of the

3-33  State for each day or fraction thereof during which an employee

3-34  of the Department is engaged in examining those documents, plus

3-35  any other actual expenses incurred by the employee while he is

3-36  absent from his regular place of employment to examine those

3-37  documents.

3-38      Sec. 13. The Executive Director may request from any other

3-39  governmental agency or officer such information as he deems

3-40  necessary to carry out the provisions of this chapter. If the

3-41  Executive Director obtains any confidential information pursuant

3-42  to such a request, he shall maintain the confidentiality of that

3-43  information in the same manner and to the same extent as

3-44  provided by law for the agency or officer from whom the

3-45  information was obtained.

4-1  Sec. 14.  1.  Except as otherwise provided in this section and

4-2  NRS 360.250, the records and files of the Department concerning

4-3  the administration of this chapter are confidential and privileged.

4-4  The Department, and any employee engaged in the administration

4-5  of this chapter or charged with the custody of any such records or

4-6  files, shall not disclose any information obtained from the

4-7  Department’s records or files or from any examination,

4-8  investigation or hearing authorized by the provisions of this

4-9  chapter. Neither the Department nor any employee of the

4-10  Department may be required to produce any of the records, files

4-11  and information for the inspection of any person or for use in any

4-12  action or proceeding.

4-13      2.  The records and files of the Department concerning the

4-14  administration of this chapter are not confidential and privileged

4-15  in the following cases:

4-16      (a) Testimony by a member or employee of the Department

4-17  and production of records, files and information on behalf of the

4-18  Department or a taxpayer in any action or proceeding pursuant to

4-19  the provisions of this chapter if that testimony or the records, files

4-20  or information, or the facts shown thereby are directly involved in

4-21  the action or proceeding.

4-22      (b) Delivery to a taxpayer or his authorized representative of a

4-23  copy of any return or other document filed by the taxpayer

4-24  pursuant to this chapter.

4-25      (c) Publication of statistics so classified as to prevent the

4-26  identification of a particular business entity or document.

4-27      (d) Exchanges of information with the Internal Revenue

4-28  Service in accordance with compacts made and provided for in

4-29  such cases.

4-30      (e) Disclosure in confidence to the Governor or his agent in

4-31  the exercise of the Governor’s general supervisory powers, or to

4-32  any person authorized to audit the accounts of the Department in

4-33  pursuance of an audit, or to the Attorney General or other legal

4-34  representative of the State in connection with an action or

4-35  proceeding pursuant to this chapter, or to any agency of this or

4-36  any other state charged with the administration or enforcement of

4-37  laws relating to taxation.

4-38      (f) Exchanges of information pursuant to subsection 3.

4-39      3.  The Commission may agree with any county fair and

4-40  recreation board or the governing body of any county, city or town

4-41  for the continuing exchange of information concerning taxpayers.

4-42      Sec. 15.  A natural person engaging in a business shall be

4-43  deemed to be a business entity that is subject to the provisions of

4-44  this chapter if the person is required to file with the Internal

4-45  Revenue Service a Schedule C (Form 1040), Profit or Loss From

5-1  Business Form, or its equivalent or successor form, or a Schedule

5-2  F (Form 1040), Profit or Loss From Farming Form, or its

5-3  equivalent or successor form, for the business.

5-4  Sec. 16.  1.  An excise tax is hereby imposed upon each

5-5  business entity for the privilege of engaging in a business in this

5-6  state at the rate of 3 percent of the Nevada taxable income of the

5-7  business entity in excess of $50,000 each taxable year. The tax for

5-8  each taxable year is due on the last day of that taxable year.

5-9  2.  Except as otherwise provided in this chapter, each business

5-10  entity engaging in a business in this state during a taxable year

5-11  whose Nevada taxable income for that year exceeds $50,000 shall

5-12  file with the Department a return on a form prescribed by the

5-13  Department, together with the remittance of any tax due pursuant

5-14  to this chapter for that taxable year, not later than 30 days after

5-15  the date the business entity is required to file its federal income tax

5-16  return for that taxable year with the Internal Revenue Service.

5-17  The return required by this subsection must include:

5-18      (a) A statement that the return is made under penalty of

5-19  perjury; and

5-20      (b) Such information as is required by the Department.

5-21      Sec. 17. 1.  In addition to the returns required by section 16

5-22  of this act, a business entity that is a member of an affiliated group

5-23  and is engaged in a unitary business in this state with one or more

5-24  other members of the affiliated group shall file with the

5-25  Department such reports regarding the unitary business as the

5-26  Department determines appropriate for the administration and

5-27  enforcement of the provisions of this chapter.

5-28      2.  The Department may allow two or more business entities

5-29  that are members of an affiliated group to file a consolidated

5-30  return for the purposes of this chapter if the business entities are

5-31  allowed to file a consolidated return for the purposes of federal

5-32  income taxation.

5-33      3.  As used in this section:

5-34      (a) “Affiliated group” means a group of two or more business

5-35  entities, each of which is controlled by a common owner or by one

5-36  or more of the members of the group.

5-37      (b) “Controlled by” means the possession, directly or

5-38  indirectly, of the power to direct or cause the direction of the

5-39  management and policies of a business entity, whether through

5-40  the ownership of voting securities, by contract or otherwise.

5-41      (c) “Unitary business” means a business characterized by

5-42  unity of ownership, functional integration, centralization of

5-43  management and economy of scale.

5-44      Sec. 18. 1.  If a business entity files an amended federal

5-45  income tax return that reflects a change in income required to be

6-1  reported pursuant to this chapter, the business entity shall file an

6-2  amended return with the Department within 30 days after the

6-3  filing of the federal return.

6-4  2.  If a final determination of federal taxable income is made

6-5  under federal law and, pursuant to that determination, the federal

6-6  taxable income of a business entity is found to differ from that

6-7  initially reported to the Internal Revenue Service, the business

6-8  entity shall, within 30 days after the date of that determination,

6-9  report the determination to the Department in writing, together

6-10  with such information as the Department deems appropriate.

6-11      3.  If, based upon an amended return or report filed pursuant

6-12  to this section, it appears that the tax imposed by this chapter has

6-13  not been fully assessed, the Department shall assess the deficiency,

6-14  with interest calculated at the rate and in the manner set forth in

6-15  NRS 360.417. Any assessment required by this subsection must be

6-16  made within 1 year after the Department receives the amended

6-17  return or report.

6-18      Sec. 19. 1.  In computing the Nevada taxable income of a

6-19  business entity, its federal taxable income must be:

6-20      (a) Increased by:

6-21          (1) The amount of any deduction for the tax imposed by

6-22  section 16 of this act or the equivalent taxing statute of another

6-23  state.

6-24          (2) The amount of any net operating loss in the taxable

6-25  year that is carried back to previous taxable years pursuant to 26

6-26  U.S.C. § 172.

6-27          (3) The amount of any deduction claimed for the taxable

6-28  year pursuant to 26 U.S.C. § 172 which was previously used to

6-29  offset any increase required by this subsection.

6-30          (4) Any interest or dividends on the obligations or securities

6-31  of any state or political subdivision of a state, other than this state

6-32  or a political subdivision of this state.

6-33      (b) Decreased by:

6-34          (1) Any income that is exempt from taxation by this state

6-35  under the Constitution, laws or treaties of the United States or the

6-36  Nevada Constitution.

6-37          (2) Any interest income received on obligations of the

6-38  United States.

6-39          (3) The amount of any refund of income tax received from

6-40  another state which has been included as income in computing

6-41  federal taxable income.

6-42          (4) If the business entity is required to pay a license fee

6-43  pursuant to NRS 463.370, the exempt gaming revenue of the

6-44  business entity for the taxable year.

7-1       (5) If the business entity is required to pay a tax on the net

7-2  proceeds of minerals extracted pursuant to chapter 362 of NRS,

7-3  the exempt mining revenue of the business entity for the taxable

7-4  year.

7-5       (6) If the business entity is required to pay a tax on

7-6  premiums pursuant to title 57 of NRS, the exempt insurance

7-7  revenue of the business entity for the taxable year.

7-8       (7) If the business entity is required to pay a license fee

7-9  pursuant to NRS 463.373, the amount of that license fee for the

7-10  taxable year.

7-11      2.  The Department shall adopt regulations for the

7-12  administration of this section. The regulations must specify in

7-13  detail the adjustments to the federal taxable income of a business

7-14  entity required by subparagraphs (4), (5) and (6) of paragraph (b)

7-15  of subsection 1.

7-16      3.  For the purposes of this section:

7-17      (a) “Exempt gaming revenue” means a percentage of the

7-18  federal taxable income of the business entity equal to the

7-19  percentage obtained by dividing the total sum of all amounts

7-20  specifically included by statute in and all amounts specifically

7-21  excluded by statute from the calculation of the license fee required

7-22  by NRS 463.370 for the taxable year, by the amount of the total

7-23  revenue of the business entity for the taxable year.

7-24      (b) “Exempt mining revenue” means a percentage of the

7-25  federal taxable income of the business entity equal to the

7-26  percentage obtained by dividing the amount of the gross proceeds

7-27  used to determine the amount of the tax due pursuant to chapter

7-28  362 of NRS from the business entity for the taxable year, by the

7-29  amount of the total revenue of the business entity for the taxable

7-30  year.

7-31      (c) “Exempt insurance revenue” means a percentage of the

7-32  federal taxable income of the business entity equal to the

7-33  percentage obtained by dividing the amount of the total revenue of

7-34  the business entity for the taxable year derived from direct

7-35  premiums written, by the amount of the total revenue of the

7-36  business entity for the taxable year.

7-37      Sec. 20. 1.  The Department shall adopt regulations

7-38  providing for the allocation or apportionment of the tax liability

7-39  pursuant to this chapter of business entities engaging in a

7-40  business both within and outside of this state. The regulations

7-41  must:

7-42      (a) Except as otherwise provided paragraph (b), be consistent

7-43  with the methods of dividing income contained in the Uniform

7-44  Division of Income for Tax Purposes Act.

8-1  (b) If the business consists of a financial activity, as defined in

8-2  the Uniform Division of Income for Tax Purposes Act, be

8-3  consistent with the Recommended Formula for the Apportionment

8-4  and Allocation of Net Income of Financial Institutions.

8-5  2.  As used in this section:

8-6  (a) “Recommended Formula for the Apportionment and

8-7  Allocation of Net Income of Financial Institutions” means the

8-8  provisions of the Recommended Formula for the Apportionment

8-9  and Allocation of Net Income of Financial Institutions adopted by

8-10  the Multistate Tax Commission, as those provisions existed on

8-11  July 1, 2003.

8-12      (b) “Uniform Division of Income for Tax Purposes Act”

8-13  means the provisions of the Uniform Division of Income for Tax

8-14  Purposes Act approved by the National Conference of

8-15  Commissioners on Uniform State Laws, as those provisions

8-16  existed on July 1, 2003.

8-17      Sec. 21. 1.  For the purposes of this chapter, the method of

8-18  accounting and the taxable year used by a business entity must be

8-19  the same as those used by the business entity for the purposes of

8-20  federal income taxation. If the business entity does not regularly

8-21  use a single method of accounting, the taxable income of the

8-22  business entity must be computed under such a method as the

8-23  Department determines will fairly reflect that income.

8-24      2.  If there is any change in the method of accounting or the

8-25  taxable year used by a business entity for the purposes of federal

8-26  income taxation, the same change must be implemented for the

8-27  purposes of this chapter.

8-28      Sec. 22.  Upon written application made before the date on

8-29  which a business entity is otherwise required to file a return and

8-30  pay the tax imposed by this chapter, the Department may:

8-31      1.  If the business entity is granted an extension of time by the

8-32  Federal Government for the filing of its federal income tax return,

8-33  extend the time for filing the return required by this chapter until

8-34  not later than 30 days after the date the business entity is required

8-35  to file its federal income tax return pursuant to the extension of

8-36  time granted by the Federal Government. The Department may

8-37  require, as a condition to the granting of any extension pursuant

8-38  to this subsection, the payment of the tax estimated to be due

8-39  pursuant to this chapter.

8-40      2.  For good cause extend by 30 days the time within which

8-41  the business entity is required to pay the tax. If the tax is paid

8-42  during a period of extension granted pursuant to this subsection,

8-43  no penalty or late charge may be imposed for failure to pay at the

8-44  time required, but the business entity shall pay interest at the rate

8-45  of 1 percent per month from the date on which the amount would

9-1  have been due without the extension until the date of payment,

9-2  unless otherwise provided in NRS 360.232 or 360.320.

9-3  Sec. 23.  The remedies of the State provided for in this

9-4  chapter are cumulative, and no action taken by the Department or

9-5  the Attorney General constitutes an election by the State to pursue

9-6  any remedy to the exclusion of any other remedy for which

9-7  provision is made in this chapter.

9-8  Sec. 24.  If the Department determines that any tax, penalty

9-9  or interest has been paid more than once or has been erroneously

9-10  or illegally collected or computed, the Department shall set forth

9-11  that fact in the records of the Department and certify to the State

9-12  Board of Examiners the amount collected in excess of the amount

9-13  legally due and the business entity or person from which it was

9-14  collected or by whom paid. If approved by the State Board of

9-15  Examiners, the excess amount collected or paid must be credited

9-16  on any amounts then due from the person or business entity under

9-17  this chapter, and the balance refunded to the person or business

9-18  entity, or its successors, administrators or executors.

9-19      Sec. 25.  1.  Except as otherwise provided in NRS 360.235

9-20  and 360.395:

9-21      (a) No refund may be allowed unless a claim for it is filed with

9-22  the Department within 3 years after the last day of July

9-23  immediately following the close of the taxable year for which the

9-24  overpayment was made.

9-25      (b) No credit may be allowed after the expiration of the period

9-26  specified for filing claims for refund unless a claim for credit is

9-27  filed with the Department within that period.

9-28      2.  Each claim must be in writing and must state the specific

9-29  grounds upon which the claim is founded.

9-30      3.  Failure to file a claim within the time prescribed in this

9-31  chapter constitutes a waiver of any demand against the State on

9-32  account of overpayment.

9-33      4.  Within 30 days after rejecting any claim in whole or in

9-34  part, the Department shall serve notice of its action on the

9-35  claimant in the manner prescribed for service of notice of a

9-36  deficiency determination.

9-37      Sec. 26.  1.  Except as otherwise provided in this section and

9-38  NRS 360.320, interest must be paid upon any overpayment of any

9-39  amount of the tax imposed by this chapter at the rate of 0.5

9-40  percent per month, or fraction thereof, from the last day of July

9-41  immediately following the taxable year for which the overpayment

9-42  was made. No refund or credit may be made of any interest

9-43  imposed upon the person or business entity making the

9-44  overpayment with respect to the amount being refunded or

9-45  credited.

10-1      2.  The interest must be paid:

10-2      (a) In the case of a refund, to the last day of the calendar

10-3  month following the date upon which the person making the

10-4  overpayment, if he has not already filed a claim, is notified by the

10-5  Department that a claim may be filed or the date upon which the

10-6  claim is certified to the State Board of Examiners, whichever is

10-7  earlier.

10-8      (b) In the case of a credit, to the same date as that to which

10-9  interest is computed on the tax or the amount against which the

10-10  credit is applied.

10-11     3.  If the Department determines that any overpayment has

10-12  been made intentionally or by reason of carelessness, it shall not

10-13  allow any interest on the overpayment.

10-14     Sec. 27.  1.  No injunction, writ of mandate or other legal or

10-15  equitable process may issue in any suit, action or proceeding in

10-16  any court against this state or against any officer of the State to

10-17  prevent or enjoin the collection under this chapter of the tax

10-18  imposed by this chapter or any amount of tax, penalty or interest

10-19  required to be collected.

10-20     2.  No suit or proceeding may be maintained in any court for

10-21  the recovery of any amount alleged to have been erroneously or

10-22  illegally determined or collected unless a claim for refund or credit

10-23  has been filed.

10-24     Sec. 28.  1.  Within 90 days after a final decision upon a

10-25  claim filed pursuant to this chapter is rendered by the

10-26  Commission, the claimant may bring an action against the

10-27  Department on the grounds set forth in the claim in a court of

10-28  competent jurisdiction in Carson City, the county of this state

10-29  where the claimant resides or maintains his principal place of

10-30  business or a county in which any relevant proceedings were

10-31  conducted by the Department, for the recovery of the whole or any

10-32  part of the amount with respect to which the claim has been

10-33  disallowed.

10-34     2.  Failure to bring an action within the time specified

10-35  constitutes a waiver of any demand against the State on account of

10-36  alleged overpayments.

10-37     Sec. 29.  1.  If the Department fails to mail notice of action

10-38  on a claim within 6 months after the claim is filed, the claimant

10-39  may consider the claim disallowed and file an appeal with the

10-40  Commission within 30 days after the last day of the 6-month

10-41  period. If the claimant is aggrieved by the decision of the

10-42  Commission rendered on appeal, the claimant may, within 90 days

10-43  after the decision is rendered, bring an action against the

10-44  Department on the grounds set forth in the claim for the recovery

11-1  of the whole or any part of the amount claimed as an

11-2  overpayment.

11-3      2.  If judgment is rendered for the plaintiff, the amount of the

11-4  judgment must first be credited towards any tax due from the

11-5  plaintiff.

11-6      3.  The balance of the judgment must be refunded to the

11-7  plaintiff.

11-8      Sec. 30.  In any judgment, interest must be allowed at the rate

11-9  of 6 percent per annum upon the amount found to have been

11-10  illegally collected from the date of payment of the amount to the

11-11  date of allowance of credit on account of the judgment, or to a

11-12  date preceding the date of the refund warrant by not more than 30

11-13  days. The date must be determined by the Department.

11-14     Sec. 31.  A judgment may not be rendered in favor of the

11-15  plaintiff in any action brought against the Department to recover

11-16  any amount paid when the action is brought by or in the name of

11-17  an assignee of the business entity paying the amount or by any

11-18  person other than the person or business entity which paid the

11-19  amount.

11-20     Sec. 32.  1.  The Department may recover a refund or any

11-21  part thereof which is erroneously made and any credit or part

11-22  thereof which is erroneously allowed in an action brought in a

11-23  court of competent jurisdiction in Carson City or Clark County in

11-24  the name of the State of Nevada.

11-25     2.  The action must be tried in Carson City or Clark County

11-26  unless the court, with the consent of the Attorney General, orders

11-27  a change of place of trial.

11-28     3.  The Attorney General shall prosecute the action, and the

11-29  provisions of NRS, the Nevada Rules of Civil Procedure and the

11-30  Nevada Rules of Appellate Procedure relating to service of

11-31  summons, pleadings, proofs, trials and appeals are applicable to

11-32  the proceedings.

11-33     Sec. 33.  1.  If any amount in excess of $25 has been

11-34  illegally determined, either by the Department or by the person

11-35  filing the return, the Department shall certify this fact to the State

11-36  Board of Examiners, and the latter shall authorize the

11-37  cancellation of the amount upon the records of the Department.

11-38     2.  If an amount not exceeding $25 has been illegally

11-39  determined, either by the Department or by the person or business

11-40  entity filing the return, the Department, without certifying this fact

11-41  to the State Board of Examiners, shall authorize the cancellation

11-42  of the amount upon the records of the Department.

11-43     Sec. 34.  1.  A person shall not:

11-44     (a) Make, cause to be made or permit to be made any false or

11-45  fraudulent return or declaration or false statement in any return

12-1  or declaration with intent to defraud the State or to evade payment

12-2  of the tax or any part of the tax imposed by this chapter.

12-3      (b) Make, cause to be made or permit to be made any false

12-4  entry in books, records or accounts with intent to defraud the State

12-5  or to evade the payment of the tax or any part of the tax imposed

12-6  by this chapter.

12-7      (c) Keep, cause to be kept or permit to be kept more than one

12-8  set of books, records or accounts with intent to defraud the State

12-9  or to evade the payment of the tax or any part of the tax imposed

12-10  by this chapter.

12-11     2.  Any person who violates the provisions of subsection 1 is

12-12  guilty of a gross misdemeanor.

12-13     Sec. 35.  Title 32 of NRS is hereby amended by adding thereto

12-14  a new chapter to consist of the provisions set forth as sections 36 to

12-15  68, inclusive, of this act.

12-16     Sec. 36.  As used in this chapter, unless the context otherwise

12-17  requires, the words and terms defined in sections 37 to 43,

12-18  inclusive, of this act have the meanings ascribed to them in those

12-19  sections.

12-20     Sec. 37.  “Amount paid for live entertainment” means:

12-21     1.  If the live entertainment is provided at the location of a

12-22  taxable business entity, the consideration paid for the right or

12-23  privilege to have access to the premises of the business entity

12-24  where the live entertainment is provided. For the purposes of this

12-25  subsection, the term includes all amounts paid for food,

12-26  refreshments and merchandise purchased at the premises where

12-27  the live entertainment is provided.

12-28     2.  If the live entertainment is provided at a location other

12-29  than the location of a taxable business entity, the total amount,

12-30  expressed in terms of money, of consideration paid to the business

12-31  entity for providing the live entertainment.

12-32     Sec. 38.  “Board” means the State Gaming Control Board.

12-33     Sec. 39.  “Business” means any activity engaged in or

12-34  caused to be engaged in by a business entity with the object of

12-35  gain, benefit or advantage, either direct or indirect, to any person

12-36  or governmental entity.

12-37     Sec. 40.  1.  “Business entity” includes:

12-38     (a) A corporation, partnership, proprietorship, business

12-39  association and any other person engaging in business.

12-40     (b) A natural person engaging in a business if he is deemed to

12-41  be a business entity pursuant to section 44 of this act.

12-42     (c) A brothel authorized to conduct business in this state.

12-43     2.  The term does not include a governmental entity.

12-44     Sec. 41.  “Licensed gaming establishment” has the meaning

12-45  ascribed to it in NRS 463.0169.

13-1      Sec. 42.  “Live entertainment” means any activity provided

13-2  for pleasure, enjoyment, recreation, relaxation, diversion or other

13-3  similar purpose by a person or persons who are physically present

13-4  when providing that activity to a patron or group of patrons who

13-5  are physically present.

13-6      Sec. 43.  “Taxpayer” means any person liable for the tax

13-7  imposed pursuant to this chapter.

13-8      Sec. 44.  A natural person engaging in a business shall be

13-9  deemed to be a business entity that is subject to the provisions of

13-10  this chapter if the person is required to file with the Internal

13-11  Revenue Service a Schedule C (Form 1040), Profit or Loss From

13-12  Business Form, or its equivalent or successor form, or a Schedule

13-13  F (Form 1040), Profit or Loss From Farming form, or its

13-14  equivalent or successor form, for the business.

13-15     Sec. 45.  The Department shall provide by regulation for a

13-16  more detailed definition of live entertainment consistent with the

13-17  general definition set forth in section 42 of this act for use by the

13-18  Board and the Department in determining whether an activity is a

13-19  taxable activity under the provisions of this chapter.

13-20     Sec. 46.  1.  There is hereby imposed an excise tax of 10

13-21  percent of all amounts paid for live entertainment. Amounts paid

13-22  for gratuities directly or indirectly remitted to employees of a

13-23  business entity providing live entertainment or for service charges,

13-24  including those imposed in connection with the use of credit cards

13-25  or debit cards, which are collected and retained by persons other

13-26  than the taxpayer, are not taxable pursuant to this section.

13-27     2.  A business entity that collects any amount paid for live

13-28  entertainment is liable for the tax imposed by this section, but is

13-29  entitled to collect reimbursement from any person paying that

13-30  amount.

13-31     3.  Any ticket for live entertainment must state whether the tax

13-32  imposed by this section is included in the price of the ticket. If the

13-33  ticket does not include such a statement, the taxpayer shall pay the

13-34  tax based on the face amount of the ticket.

13-35     4.  The tax imposed by this section does not apply to:

13-36     (a) Any amount paid for live entertainment that this state is

13-37  prohibited from taxing under the Constitution or laws of the

13-38  United States or the Nevada Constitution.

13-39     (b) Any merchandise sold outside the premises where live

13-40  entertainment is provided, unless the purchase of the merchandise

13-41  entitles the purchaser to admission to the entertainment.

13-42     (c) Any amount paid for live entertainment that is provided by

13-43  a nonprofit organization that is recognized as exempt from

13-44  taxation pursuant to 26 U.S.C. § 501(c).

13-45     (d) Live entertainment that is provided at a trade show.

14-1      (e) Music performed by musicians who move constantly

14-2  through the audience if no other form of live entertainment is

14-3  afforded to the patrons.

14-4      Sec. 47.  A taxpayer shall hold the amount of all taxes for

14-5  which he is liable pursuant to this chapter in a separate account in

14-6  trust for the State.

14-7      Sec. 48.  1.  The Board shall:

14-8      (a) Collect the tax imposed by this chapter from taxpayers who

14-9  are licensed gaming establishments; and

14-10     (b) Adopt such regulations as are necessary to carry out the

14-11  provisions of paragraph (a). The regulations must be adopted in

14-12  accordance with the provisions of chapter 233B of NRS and

14-13  codified in the Nevada Administrative Code.

14-14     2.  The Department shall:

14-15     (a) Collect the tax imposed by this chapter from all other

14-16  taxpayers; and

14-17     (b) Adopt such regulations as are necessary to carry out the

14-18  provisions of paragraph (a).

14-19     3.  For the purposes of:

14-20     (a) Subsection 1, the provisions of chapter 463 of NRS relating

14-21  to the payment, collection, administration and enforcement of

14-22  gaming license fees and taxes, including, without limitation, any

14-23  provisions relating to the imposition of penalties and interest, shall

14-24  be deemed to apply to the payment, collection, administration and

14-25  enforcement of the taxes imposed by this chapter to the extent that

14-26  those provisions do not conflict with the provisions of this chapter.

14-27     (b) Subsection 2, the provisions of chapter 360 of NRS relating

14-28  to the payment, collection, administration and enforcement of

14-29  taxes, including, without limitation, any provisions relating to the

14-30  imposition of penalties and interest, shall be deemed to apply to

14-31  the payment, collection, administration and enforcement of the

14-32  taxes imposed by this chapter to the extent that those provisions do

14-33  not conflict with the provisions of this chapter.

14-34     4.  To ensure that the tax imposed by section 46 of this act is

14-35  collected fairly and equitably, the Board and the Department shall,

14-36  jointly, coordinate the administration and regulation of the

14-37  provisions of this chapter.

14-38     Sec. 49.  1.  Each taxpayer who is a licensed gaming

14-39  establishment shall file with the Board, on or before the 24th day

14-40  of each month, a report showing the amount of all taxable receipts

14-41  for the preceding month. The report must be in a form prescribed

14-42  by the Board.

14-43     2.  All other taxpayers shall file with the Department, on or

14-44  before the 24th day of each month, a report showing the amount

15-1  of all taxable receipts for the preceding month. The report must be

15-2  in a form prescribed by the Department.

15-3      3.  Each report required to be filed by this section must be

15-4  accompanied by the amount of the tax that is due for the month

15-5  covered by the report.

15-6      4.  The Board and the Department shall deposit all taxes,

15-7  interest and penalties it receives pursuant to this chapter in the

15-8  State Treasury for credit to the State General Fund.

15-9      Sec. 50.  Upon written application made before the date on

15-10  which payment must be made, the Board or the Department may

15-11  for good cause extend by 30 days the time within which a taxpayer

15-12  is required to pay the tax imposed by this chapter. If the tax is paid

15-13  during the period of extension, no penalty or late charge may be

15-14  imposed for failure to pay at the time required, but the taxpayer

15-15  shall pay interest at the rate of 1 percent per month from the date

15-16  on which the amount would have been due without the extension

15-17  until the date of payment, unless otherwise provided in NRS

15-18  360.232 or 360.320.

15-19     Sec. 51.  1.  Each person responsible for maintaining the

15-20  records of a taxpayer shall:

15-21     (a) Keep such records as may be necessary to determine the

15-22  amount of the liability of the taxpayer pursuant to the provisions

15-23  of this chapter;

15-24     (b) Preserve those records for at least 4 years or until any

15-25  litigation or prosecution pursuant to this chapter is finally

15-26  determined, whichever is longer; and

15-27     (c) Make the records available for inspection by the Board or

15-28  the Department upon demand at reasonable times during regular

15-29  business hours.

15-30     2.  The Board and the Department may by regulation specify

15-31  the types of records which must be kept to determine the amount

15-32  of the liability of a taxpayer from whom they are required to

15-33  collect the tax imposed by this chapter.

15-34     3.  Any agreement that is entered into, modified or extended

15-35  after January 1, 2004, for the lease, assignment or transfer of any

15-36  premises upon which any activity subject to the tax imposed by this

15-37  chapter is, or thereafter may be, conducted shall be deemed to

15-38  include a provision that the taxpayer required to pay the tax must

15-39  be allowed access to, upon demand, all books, records and

15-40  financial papers held by the lessee, assignee or transferee which

15-41  must be kept pursuant to this section. Any person conducting

15-42  activities subject to the tax imposed by section 46 of this act who

15-43  fails to maintain or disclose his records pursuant to this subsection

15-44  is liable to the taxpayer for any penalty paid by the taxpayer for

16-1  the late payment or nonpayment of the tax caused by the failure to

16-2  maintain or disclose records.

16-3      4.  A person who violates any provision of this section is guilty

16-4  of a misdemeanor.

16-5      Sec. 52.  1.  To verify the accuracy of any report filed, or, if

16-6  no report is filed by a taxpayer, to determine the amount of tax

16-7  required to be paid:

16-8      (a) The Board, or any person authorized in writing by the

16-9  Board, may examine the books, papers and records of any licensed

16-10  gaming establishment that may be liable for the tax imposed by

16-11  this chapter.

16-12     (b) The Department, or any person authorized in writing by

16-13  the Department, may examine the books, papers and records of

16-14  any other person who may be liable for the tax imposed by this

16-15  chapter.

16-16     2.  Any person who may be liable for the tax imposed by this

16-17  chapter and who keeps outside of this state any books, papers and

16-18  records relating thereto shall pay to the Board or the Department

16-19  an amount equal to the allowance provided for state officers and

16-20  employees generally while traveling outside of the State for each

16-21  day or fraction thereof during which an employee of the Board or

16-22  the Department is engaged in examining those documents, plus

16-23  any other actual expenses incurred by the employee while he is

16-24  absent from his regular place of employment to examine those

16-25  documents.

16-26     Sec. 53.  1.  Except as otherwise provided in this section and

16-27  NRS 360.250, the records and files of the Board and the

16-28  Department concerning the administration of this chapter are

16-29  confidential and privileged. The Board, the Department and any

16-30  employee of the Board or the Department engaged in the

16-31  administration of this chapter or charged with the custody of any

16-32  such records or files shall not disclose any information obtained

16-33  from the records or files of the Board or the Department or from

16-34  any examination, investigation or hearing authorized by the

16-35  provisions of this chapter. The Board, the Department and any

16-36  employee of the Board or the Department may not be required to

16-37  produce any of the records, files and information for the

16-38  inspection of any person or for use in any action or proceeding.

16-39     2.  The records and files of the Board and the Department

16-40  concerning the administration of this chapter are not confidential

16-41  and privileged in the following cases:

16-42     (a) Testimony by a member or employee of the Board or the

16-43  Department and production of records, files and information on

16-44  behalf of the Board or the Department or a taxpayer in any action

16-45  or proceeding pursuant to the provisions of this chapter, if that

17-1  testimony or the records, files or information, or the facts shown

17-2  thereby are directly involved in the action or proceeding.

17-3      (b) Delivery to a taxpayer or his authorized representative of a

17-4  copy of any report or other document filed by the taxpayer

17-5  pursuant to this chapter.

17-6      (c) Publication of statistics so classified as to prevent the

17-7  identification of a particular person or document.

17-8      (d) Exchanges of information with the Internal Revenue

17-9  Service in accordance with compacts made and provided for in

17-10  such cases.

17-11     (e) Disclosure in confidence to the Governor or his agent in

17-12  the exercise of the Governor’s general supervisory powers, or to

17-13  any person authorized to audit the accounts of the Board or the

17-14  Department in pursuance of an audit, or to the Attorney General

17-15  or other legal representative of the State in connection with an

17-16  action or proceeding pursuant to this chapter, or to any agency of

17-17  this or any other state charged with the administration or

17-18  enforcement of laws relating to taxation.

17-19     Sec. 54.  1.  If:

17-20     (a) The Board determines that a licensed gaming

17-21  establishment is collecting an amount paid for live entertainment

17-22  with the intent to defraud the State or to evade the payment of the

17-23  tax or any part of the tax imposed by this chapter, the Board shall

17-24  establish an amount upon which the tax imposed by this chapter

17-25  must be based.

17-26     (b) The Department determines that a taxpayer who is not a

17-27  licensed gaming establishment

17-28  is collecting an amount paid for live entertainment with the intent

17-29  to defraud the State or to evade the payment of the tax or any part

17-30  of the tax imposed by this chapter, the Department shall establish

17-31  an amount upon which the tax imposed by this chapter must be

17-32  based.

17-33     2.   The amount paid for live entertainment established by the

17-34  Board or the Department pursuant to subsection 1 must be based

17-35  upon amounts paid for live entertainment to business entities that

17-36  are deemed comparable by the Board or the Department to that of

17-37  the taxpayer.

17-38     Sec. 55.  1. If a taxpayer:

17-39     (a) Is unable to collect all or part of the amount paid for live

17-40  entertainment which was included in the taxable receipts reported

17-41  for a previous reporting period; and

17-42     (b) Has taken a deduction on his federal income tax return

17-43  pursuant to 26 U.S.C. § 166(a) for the amount which he is unable

17-44  to collect,

18-1  he is entitled to receive a credit for the amount of tax paid on

18-2  account of that uncollected amount. The credit may be used

18-3  against the amount of tax that the taxpayer is subsequently

18-4  required to pay pursuant to this chapter.

18-5      2.  If the Internal Revenue Service of the Department of the

18-6  Treasury disallows a deduction described in paragraph (b) of

18-7  subsection 1 and the taxpayer claimed a credit on a return for a

18-8  previous reporting period pursuant to subsection 1, the taxpayer

18-9  shall include the amount of that credit in the amount of taxes

18-10  reported pursuant to this chapter in the first return filed with the

18-11  Board or the Department after the deduction is disallowed.

18-12     3.  If a taxpayer collects all or part of the amount paid for live

18-13  entertainment for which he claimed a credit on a return for a

18-14  previous reporting period pursuant to subsection 2, he shall

18-15  include:

18-16     (a) The amount collected in the amount paid for live

18-17  entertainment reported pursuant to paragraph (a) of subsection 1;

18-18  and

18-19     (b) The tax payable on the amount collected in the amount of

18-20  taxes reported,

18-21  in the first return filed with the Board or the Department after that

18-22  collection.

18-23     4.  Except as otherwise provided in subsection 5, upon

18-24  determining that a taxpayer has filed a return which contains one

18-25  or more violations of the provisions of this section, the Board or

18-26  the Department shall:

18-27     (a) For the first return of any taxpayer that contains one or

18-28  more violations, issue a letter of warning to the taxpayer which

18-29  provides an explanation of the violation or violations contained in

18-30  the return.

18-31     (b) For the first or second return, other than a return

18-32  described in paragraph (a), in any calendar year which contains

18-33  one or more violations, assess a penalty equal to the amount of the

18-34  tax which was not reported.

18-35     (c) For the third and each subsequent return in any calendar

18-36  year which contains one or more violations, assess a penalty of

18-37  three times the amount of the tax which was not reported.

18-38     5.  For the purposes of subsection 4, if the first violation of

18-39  this section by any taxpayer was determined by the Board or the

18-40  Department through an audit which covered more than one return

18-41  of the taxpayer, the Board or the Department shall treat all returns

18-42  which were determined through the same audit to contain a

18-43  violation or violations in the manner provided in paragraph (a) of

18-44  subsection 4.

19-1      Sec. 56.  The remedies of the State provided for in this

19-2  chapter are cumulative, and no action taken by the Board, the

19-3  Department or the Attorney General constitutes an election by the

19-4  State to pursue any remedy to the exclusion of any other remedy

19-5  for which provision is made in this chapter.

19-6      Sec. 57.  If the Board or the Department determines that any

19-7  tax, penalty or interest has been paid more than once or has been

19-8  erroneously or illegally collected or computed, the Board or the

19-9  Department shall set forth that fact in its records and certify to the

19-10  State Board of Examiners the amount collected in excess of the

19-11  amount legally due and the person from which it was collected or

19-12  by whom paid. If approved by the State Board of Examiners, the

19-13  excess amount collected or paid must be credited on any amounts

19-14  then due from the person under this chapter, and the balance

19-15  refunded to the person or his successors in interest.

19-16     Sec. 58.  1.  Except as otherwise provided in NRS 360.235

19-17  and 360.395:

19-18     (a) No refund may be allowed unless a claim for it is filed

19-19  with:

19-20         (1) The Board, if the taxpayer is a licensed gaming

19-21  establishment; or

19-22         (2) The Department, if the taxpayer is not a licensed

19-23  gaming establishment.

19-24  A claim must be filed within 3 years after the last day of the month

19-25  following the month for which the overpayment was made.

19-26     (b) No credit may be allowed after the expiration of the period

19-27  specified for filing claims for refund unless a claim for credit is

19-28  filed with the Board or the Department within that period.

19-29     2.  Each claim must be in writing and must state the specific

19-30  grounds upon which the claim is founded.

19-31     3.  Failure to file a claim within the time prescribed in this

19-32  chapter constitutes a waiver of any demand against the State on

19-33  account of overpayment.

19-34     4.  Within 30 days after rejecting any claim in whole or in

19-35  part, the Board or the Department shall serve notice of its action

19-36  on the claimant in the manner prescribed for service of notice of a

19-37  deficiency determination.

19-38     Sec. 59.  1.  Except as otherwise provided in this section and

19-39  NRS 360.320, interest must be paid upon any overpayment of any

19-40  amount of the tax imposed by this chapter at the rate of 0.5

19-41  percent per month, or fraction thereof, from the last day of the

19-42  calendar month following the month for which the overpayment

19-43  was made. No refund or credit may be made of any interest

19-44  imposed upon the person making the overpayment with respect to

19-45  the amount being refunded or credited.

20-1      2.  The interest must be paid:

20-2      (a) In the case of a refund, to the last day of the calendar

20-3  month following the date upon which the person making the

20-4  overpayment, if he has not already filed a claim, is notified by

20-5  the Board or the Department that a claim may be filed or the date

20-6  upon which the claim is certified to the State Board of Examiners,

20-7  whichever is earlier.

20-8      (b) In the case of a credit, to the same date as that to which

20-9  interest is computed on the tax or amount against which the credit

20-10  is applied.

20-11     3.  If the Board or the Department determines that any

20-12  overpayment has been made intentionally or by reason of

20-13  carelessness, the Board or the Department shall not allow any

20-14  interest on the overpayment.

20-15     Sec. 60.  1.  No injunction, writ of mandate or other legal or

20-16  equitable process may issue in any suit, action or proceeding in

20-17  any court against this state or against any officer of the State to

20-18  prevent or enjoin the collection under this chapter of the tax

20-19  imposed by this chapter or any amount of tax, penalty or interest

20-20  required to be collected.

20-21     2.  No suit or proceeding may be maintained in any court for

20-22  the recovery of any amount alleged to have been erroneously or

20-23  illegally determined or collected unless a claim for refund or credit

20-24  has been filed.

20-25     Sec. 61.  1.  Within 90 days after a final decision upon a

20-26  claim filed pursuant to this chapter is rendered by:

20-27     (a) The Nevada Gaming Commission, the claimant may bring

20-28  an action against the Board on the grounds set forth in the claim.

20-29     (b) The Nevada Tax Commission, the claimant may bring an

20-30  action against the Department on the grounds set forth in the

20-31  claim.

20-32     2.  An action brought pursuant to subsection 1 must be

20-33  brought in a court of competent jurisdiction in Carson City, the

20-34  county of this state where the claimant resides or maintains his

20-35  principal place of business or a county in which any relevant

20-36  proceedings were conducted by the Board or the Department, for

20-37  the recovery of the whole or any part of the amount with respect to

20-38  which the claim has been disallowed.

20-39     3.  Failure to bring an action within the time specified

20-40  constitutes a waiver of any demand against the State on account of

20-41  alleged overpayments.

20-42     Sec. 62.  1.  If the Board fails to mail notice of action on a

20-43  claim within 6 months after the claim is filed, the claimant may

20-44  consider the claim disallowed and file an appeal with the Nevada

21-1  Gaming Commission within 30 days after the last day of the 6-

21-2  month period.

21-3      2.  If the Department fails to mail notice of action on a claim

21-4  within 6 months after the claim is filed, the claimant may consider

21-5  the claim disallowed and file an appeal with the Nevada Tax

21-6  Commission within 30 days after the last day of the 6-month

21-7  period.

21-8      3.  If the claimant is aggrieved by the decision of:

21-9      (a) The Nevada Gaming Commission rendered on appeal, the

21-10  claimant may, within 90 days after the decision is rendered, bring

21-11  an action against the Board on the grounds set forth in the claim

21-12  for the recovery of the whole or any part of the amount claimed as

21-13  an overpayment.

21-14     (b) The Nevada Tax Commission rendered on appeal, the

21-15  claimant may, within 90 days after the decision is rendered, bring

21-16  an action against the Department on the grounds set forth in the

21-17  claim for the recovery of the whole or any part of the amount

21-18  claimed as an overpayment.

21-19     4.  If judgment is rendered for the plaintiff, the amount of the

21-20  judgment must first be credited towards any tax due from the

21-21  plaintiff.

21-22     5.  The balance of the judgment must be refunded to the

21-23  plaintiff.

21-24     Sec. 63.  In any judgment, interest must be allowed at the rate

21-25  of 6 percent per annum upon the amount found to have been

21-26  illegally collected from the date of payment of the amount to the

21-27  date of allowance of credit on account of the judgment, or to a

21-28  date preceding the date of the refund warrant by not more than 30

21-29  days. The date must be determined by the Board or the

21-30  Department.

21-31     Sec. 64.  A judgment may not be rendered in favor of the

21-32  plaintiff in any action brought against the Board or the

21-33  Department to recover any amount paid when the action is

21-34  brought by or in the name of an assignee of the person paying the

21-35  amount or by any person other than the person who paid the

21-36  amount.

21-37     Sec. 65.  1.  The Board or the Department may recover a

21-38  refund or any part thereof which is erroneously made and any

21-39  credit or part thereof which is erroneously allowed in an action

21-40  brought in a court of competent jurisdiction in Carson City or

21-41  Clark County in the name of the State of Nevada.

21-42     2.  The action must be tried in Carson City or Clark County

21-43  unless the court with the consent of the Attorney General orders a

21-44  change of place of trial.

22-1      3.  The Attorney General shall prosecute the action, and the

22-2  provisions of NRS, the Nevada Rules of Civil Procedure and the

22-3  Nevada Rules of Appellate Procedure relating to service of

22-4  summons, pleadings, proofs, trials and appeals are applicable to

22-5  the proceedings.

22-6      Sec. 66.  1.  If any amount in excess of $25 has been

22-7  illegally determined, either by the person filing the return or by the

22-8  Board or the Department, the Board or the Department shall

22-9  certify this fact to the State Board of Examiners, and the latter

22-10  shall authorize the cancellation of the amount upon the records of

22-11  the Board or the Department.

22-12     2.  If an amount not exceeding $25 has been illegally

22-13  determined, either by the person filing a return or by the Board or

22-14  the Department, the Board or the Department, without certifying

22-15  this fact to the State Board of Examiners, shall authorize the

22-16  cancellation of the amount upon the records of the Board or the

22-17  Department.

22-18     Sec. 67.  Any licensed gaming establishment liable for the

22-19  payment of the tax imposed by section 46 of this act who willfully

22-20  fails to report, pay or truthfully account for the tax is subject to the

22-21  revocation of his gaming license by the Nevada Gaming

22-22  Commission.

22-23     Sec. 68.  1.  A person shall not:

22-24     (a) Make, cause to be made or permit to be made any false or

22-25  fraudulent return or declaration or false statement in any report

22-26  or declaration, with intent to defraud the State or to evade

22-27  payment of the tax or any part of the tax imposed by this chapter.

22-28     (b) Make, cause to be made or permit to be made any false

22-29  entry in books, records or accounts with intent to defraud the State

22-30  or to evade the payment of the tax or any part of the tax imposed

22-31  by this chapter.

22-32     (c) Keep, cause to be kept or permit to be kept more than one

22-33  set of books, records or accounts with intent to defraud the State

22-34  or to evade the payment of the tax or any part of the tax imposed

22-35  by this chapter.

22-36     2.  Any person who violates the provisions of subsection 1 is

22-37  guilty of a gross misdemeanor.

22-38     Sec. 69.  Chapter 360 of NRS is hereby amended by adding

22-39  thereto a new section to read as follows:

22-40     The Nevada Tax Commission shall adopt regulations providing

22-41  for:

22-42     1.  The electronic submission of returns to the Department;

22-43  and

23-1      2.  The payment of taxes, fees, interest and penalties to the

23-2  Department through the use of credit cards, debit cards and

23-3  electronic transfers of money.

23-4      Sec. 70.  NRS 360.095 is hereby amended to read as follows:

23-5      360.095  In the adoption of regulations, policies of

23-6  enforcement, and policies for auditing of taxpayers, with respect to

23-7  all taxes and fees for whose administration the Department is

23-8  responsible, the Nevada Tax Commission shall apply the following

23-9  principles:

23-10     1.  Forms, instructions and regulations governing the

23-11  computation of the amount of tax due must be brief and easily

23-12  understood.

23-13     2.  In cases where another authority, such as the United States

23-14  or a local government, also imposes a tax upon the same property or

23-15  revenue, the mechanism for collecting the tax imposed by the State

23-16  must be as nearly compatible with the collection of the other taxes

23-17  as is feasible.

23-18     3.  Unless a change is made necessary by statute or to preserve

23-19  compatibility with a tax imposed by another authority, the forms,

23-20  instructions and regulations must remain the same from year to year,

23-21  to make the taxpayer’s liability as predictable as is feasible.

23-22     4.  Exemptions or waivers, where permitted by statute, must be

23-23  granted:

23-24     (a) Equitably among eligible taxpayers; and

23-25     (b) As sparingly as is consistent with the legislative intent, to

23-26  retain the broadest feasible base for the tax affected.

23-27     5.  Audits and other procedures for enforcement must be

23-28  applied as uniformly as is feasible, not only as among persons

23-29  subject to a particular tax but also as among different taxes[.] , but

23-30  must consider a weighting of indicators of noncompliance.

23-31     6.  Collection of taxes due must be pursued in an equitable

23-32  manner, so that every taxpayer pays the full amount imposed by

23-33  law.

23-34     Sec. 71.  NRS 360.2935 is hereby amended to read as follows:

23-35      360.2935  Except as otherwise provided in [NRS 361.485,] this

23-36  title, a taxpayer is entitled to receive on any overpayment of taxes,

23-37  after the offset required by NRS 360.320 has been made, a refund

23-38  together with interest at a rate determined pursuant to NRS 17.130.

23-39  No interest is allowed on a refund of any penalties or interest paid

23-40  by a taxpayer.

23-41     Sec. 72.  NRS 360.300 is hereby amended to read as follows:

23-42      360.300  1.  If a person fails to file a return or the Department

23-43  is not satisfied with the return or returns of any tax, contribution or

23-44  premium or amount of tax, contribution or premium required to be

23-45  paid to the State by any person, in accordance with the applicable

24-1  provisions of this chapter, chapter 362, 364A, 369, 370, 372, 372A,

24-2  374, 377, 377A or 444A of NRS, NRS 482.313, or chapter 585 or

24-3  680B of NRS , or sections 2 to 34, inclusive, of this act, as

24-4  administered or audited by the Department, it may compute and

24-5  determine the amount required to be paid upon the basis of:

24-6      (a) The facts contained in the return;

24-7      (b) Any information within its possession or that may come into

24-8  its possession; or

24-9      (c) Reasonable estimates of the amount.

24-10     2.  One or more deficiency determinations may be made with

24-11  respect to the amount due for one or for more than one period.

24-12     3.  In making its determination of the amount required to be

24-13  paid, the Department shall impose interest on the amount of tax

24-14  determined to be due, calculated at the rate and in the manner set

24-15  forth in NRS 360.417, unless a different rate of interest is

24-16  specifically provided by statute.

24-17     4.  The Department shall impose a penalty of 10 percent in

24-18  addition to the amount of a determination that is made in the case of

24-19  the failure of a person to file a return with the Department.

24-20     5.  When a business is discontinued, a determination may be

24-21  made at any time thereafter within the time prescribed in NRS

24-22  360.355 as to liability arising out of that business, irrespective of

24-23  whether the determination is issued before the due date of the

24-24  liability.

24-25     Sec. 73.  NRS 360.417 is hereby amended to read as follows:

24-26      360.417  Except as otherwise provided in NRS 360.232 and

24-27  360.320, and unless a different penalty or rate of interest is

24-28  specifically provided by statute, any person who fails to pay any tax

24-29  provided for in chapter 362, 364A, 369, 370, 372, 374, 377, 377A,

24-30  444A or 585 of NRS, or sections 2 to 34, inclusive, of this act, or

24-31  the fee provided for in NRS 482.313, to the State or a county within

24-32  the time required, shall pay a penalty of not more than 10 percent of

24-33  the amount of the tax or fee which is owed, as determined by the

24-34  Department, in addition to the tax or fee, plus interest at the rate of 1

24-35  percent per month, or fraction of a month, from the last day of the

24-36  month following the period for which the amount or any portion of

24-37  the amount should have been reported until the date of payment.

24-38  The amount of any penalty imposed must be based on a graduated

24-39  schedule adopted by the Nevada Tax Commission which takes into

24-40  consideration the length of time the tax or fee remained unpaid.

24-41     Sec. 74.  NRS 360.419 is hereby amended to read as follows:

24-42      360.419  1.  If the Executive Director or a designated hearing

24-43  officer finds that the failure of a person to make a timely return or

24-44  payment of a tax imposed pursuant to NRS 361.320 or chapter

24-45  361A, 376A, 377 or 377A of NRS, or by chapter 362, 364A, 369,

25-1  370, 372, 372A, 374, 375A or 375B of NRS, or sections 2 to 34,

25-2  inclusive, of this act is the result of circumstances beyond his

25-3  control and occurred despite the exercise of ordinary care and

25-4  without intent, the Department may relieve him of all or part of any

25-5  interest or penalty , or both.

25-6      2.  A person seeking this relief must file with the Department a

25-7  statement under oath setting forth the facts upon which he bases his

25-8  claim.

25-9      3.  The Department shall disclose, upon the request of any

25-10  person:

25-11     (a) The name of the person to whom relief was granted; and

25-12     (b) The amount of the relief.

25-13     4.  The Executive Director or a designated hearing officer shall

25-14  act upon the request of a taxpayer seeking relief pursuant to NRS

25-15  361.4835 which is deferred by a county treasurer or county assessor.

25-16     Sec. 75.  NRS 360.510 is hereby amended to read as follows:

25-17      360.510  1.  If any person is delinquent in the payment of any

25-18  tax or fee administered by the Department or if a determination has

25-19  been made against him which remains unpaid, the Department may:

25-20     (a) Not later than 3 years after the payment became delinquent

25-21  or the determination became final; or

25-22     (b) Not later than 6 years after the last recording of an abstract

25-23  of judgment or of a certificate constituting a lien for tax owed,

25-24  give a notice of the delinquency and a demand to transmit

25-25  personally or by registered or certified mail to any person,

25-26  including, without limitation, any officer or department of this state

25-27  or any political subdivision or agency of this state, who has in his

25-28  possession or under his control any credits or other personal

25-29  property belonging to the delinquent, or owing any debts to the

25-30  delinquent or person against whom a determination has been made

25-31  which remains unpaid, or owing any debts to the delinquent or that

25-32  person. In the case of any state officer, department or agency, the

25-33  notice must be given to the officer, department or agency before the

25-34  Department presents the claim of the delinquent taxpayer to the

25-35  State Controller.

25-36     2.  A state officer, department or agency which receives such a

25-37  notice may satisfy any debt owed to it by that person before it

25-38  honors the notice of the Department.

25-39     3.  After receiving the demand to transmit, the person notified

25-40  by the demand may not transfer or otherwise dispose of the credits,

25-41  other personal property, or debts in his possession or under his

25-42  control at the time he received the notice until the Department

25-43  consents to a transfer or other disposition.

25-44     4.  Every person notified by a demand to transmit shall, within

25-45  10 days after receipt of the demand to transmit, inform the

26-1  Department of[,] and transmit to the Department all such credits,

26-2  other personal property[,] or debts in his possession, under his

26-3  control or owing by him within the time and in the manner

26-4  requested by the Department. Except as otherwise provided in

26-5  subsection 5, no further notice is required to be served to that

26-6  person.

26-7      5.  If the property of the delinquent taxpayer consists of a series

26-8  of payments owed to him, the person who owes or controls the

26-9  payments shall transmit the payments to the Department until

26-10  otherwise notified by the Department. If the debt of the delinquent

26-11  taxpayer is not paid within 1 year after the Department issued the

26-12  original demand to transmit, the Department shall issue another

26-13  demand to transmit to the person responsible for making the

26-14  payments informing him to continue to transmit payments to the

26-15  Department or that his duty to transmit the payments to the

26-16  Department has ceased.

26-17     6.  If the notice of the delinquency seeks to prevent the transfer

26-18  or other disposition of a deposit in a bank or credit union or other

26-19  credits or personal property in the possession or under the control of

26-20  a bank, credit union or other depository institution, the notice must

26-21  be delivered or mailed to any branch or office of the bank, credit

26-22  union or other depository institution at which the deposit is carried

26-23  or at which the credits or personal property is held.

26-24     7.  If any person notified by the notice of the delinquency

26-25  makes any transfer or other disposition of the property or debts

26-26  required to be withheld or transmitted, to the extent of the value of

26-27  the property or the amount of the debts thus transferred or paid, he is

26-28  liable to the State for any indebtedness due pursuant to this chapter,

26-29  or chapter 362, 364A, 369, 370, 372, 372A, 374, 377, 377A or 444A

26-30  of NRS, NRS 482.313, or chapter 585 or 680B of NRS , or sections

26-31  2 to 34, inclusive, of this act from the person with respect to whose

26-32  obligation the notice was given if solely by reason of the transfer or

26-33  other disposition the State is unable to recover the indebtedness of

26-34  the person with respect to whose obligation the notice was given.

26-35     Sec. 76.  NRS 360A.020 is hereby amended to read as follows:

26-36      360A.020  The Department shall adopt [such] :

26-37     1.  Such regulations as are necessary to carry out the provisions

26-38  of this chapter.

26-39     2.  Regulations providing for:

26-40     (a) The electronic submission of returns to the Department;

26-41  and

26-42     (b) The payment to the Department of any amount required to

26-43  be paid pursuant to this chapter or chapter 365, 366 or 373 of

26-44  NRS, or NRS 590.120 or 590.840 through the use of credit cards,

26-45  debit cards and electronic transfers of money.

27-1      Sec. 77. NRS 364A.130 is hereby amended to read as follows:

27-2      364A.130  1.  Except as otherwise provided in subsection [6,]

27-3  8, a person shall not conduct a business in this state unless he has a

27-4  business license issued by the Department.

27-5      2.  The application for a business license must:

27-6      (a) Be made upon a form prescribed by the Department;

27-7      (b) Set forth the name under which the applicant transacts or

27-8  intends to transact business and the location of his place or places of

27-9  business;

27-10     (c) Declare the estimated number of employees for the previous

27-11  calendar quarter;

27-12     (d) Be accompanied by a fee of [$25;] $100; and

27-13     (e) Include any other information that the Department deems

27-14  necessary.

27-15     3.  The application must be signed by:

27-16     (a) The owner, if the business is owned by a natural person;

27-17     (b) A member or partner, if the business is owned by an

27-18  association or partnership; or

27-19     (c) An officer or some other person specifically authorized to

27-20  sign the application, if the business is owned by a corporation.

27-21     4.  If the application is signed pursuant to paragraph (c) of

27-22  subsection 3, written evidence of the signer’s authority must be

27-23  attached to the application.

27-24     5.  A person who has been issued a business license by the

27-25  Department shall submit a fee of $100 to the Department on or

27-26  before the last day of the month in which the anniversary date of

27-27  issuance of the business license occurs in each year, unless the

27-28  person submits a written statement to the Department, at least 10

27-29  days before the anniversary date, indicating that the person will

27-30  not be conducting business in this state after the anniversary date.

27-31     6.  The business license required to be obtained pursuant to

27-32  this section is in addition to any license to conduct business that

27-33  must be obtained from the local jurisdiction in which the business

27-34  is being conducted.

27-35     7.  For the purposes of this chapter, a person shall be deemed to

27-36  conduct a business in this state if a business for which the person is

27-37  responsible:

27-38     (a) Is incorporated pursuant to chapter 78 or 78A of NRS;

27-39     (b) Has an office or other base of operations in this state; or

27-40     (c) Pays wages or other remuneration to a natural person who

27-41  performs in this state any of the duties for which he is paid.

27-42     [6.] 8.  A person who takes part in a trade show or convention

27-43  held in this state for a purpose related to the conduct of a business is

27-44  not required to obtain a business license specifically for that event.

 

28-1      Sec. 78. NRS 364A.130 is hereby amended to read as follows:

28-2      364A.130  1.  Except as otherwise provided in subsection 8, a

28-3  person shall not conduct a business in this state unless he has a

28-4  business license issued by the Department.

28-5      2.  The application for a business license must:

28-6      (a) Be made upon a form prescribed by the Department;

28-7      (b) Set forth the name under which the applicant transacts or

28-8  intends to transact business and the location of his place or places of

28-9  business;

28-10     (c) Declare the estimated number of employees for the previous

28-11  calendar quarter;

28-12     (d) Be accompanied by a fee of $100; and

28-13     (e) Include any other information that the Department deems

28-14  necessary.

28-15     3.  The application must be signed by:

28-16     (a) The owner, if the business is owned by a natural person;

28-17     (b) A member or partner, if the business is owned by an

28-18  association or partnership; or

28-19     (c) An officer or some other person specifically authorized to

28-20  sign the application, if the business is owned by a corporation.

28-21     4.  If the application is signed pursuant to paragraph (c) of

28-22  subsection 3, written evidence of the signer’s authority must be

28-23  attached to the application.

28-24     5.  A person who has been issued a business license by the

28-25  Department shall submit a fee of $100 to the Department on or

28-26  before the last day of the month in which the anniversary date of

28-27  issuance of the business license occurs in each year, unless the

28-28  person submits a written statement to the Department, at least 10

28-29  days before the anniversary date, indicating that the person will not

28-30  be conducting business in this state after the anniversary date. A

28-31  person who fails to submit the annual fee required pursuant to

28-32  this subsection in a timely manner shall pay a penalty in the

28-33  amount of $75 in addition to the annual fee.

28-34     6.  The business license required to be obtained pursuant to this

28-35  section is in addition to any license to conduct business that must be

28-36  obtained from the local jurisdiction in which the business is being

28-37  conducted.

28-38     7.  For the purposes of this chapter, a person shall be deemed to

28-39  conduct a business in this state if a business for which the person is

28-40  responsible:

28-41     (a) Is incorporated pursuant to chapter 78 or 78A of NRS;

28-42     (b) Has an office or other base of operations in this state; or

28-43     (c) Pays wages or other remuneration to a natural person who

28-44  performs in this state any of the duties for which he is paid.

29-1      8.  A person who takes part in a trade show or convention held

29-2  in this state for a purpose related to the conduct of a business is not

29-3  required to obtain a business license specifically for that event.

29-4      Sec. 79. NRS 364A.140 is hereby amended to read as follows:

29-5      364A.140  1.  A tax is hereby imposed upon the privilege of

29-6  conducting business in this state. Except as otherwise provided in

29-7  this section, the tax for each calendar quarter is due on the last day

29-8  of the quarter and must be paid on or before the last day of the

29-9  month immediately following the quarter on the basis of the total

29-10  number of equivalent full-time employees employed by the business

29-11  in the quarter.

29-12     2.  If the tax required to be paid by a business for a calendar

29-13  quarter pursuant to subsection 1 is less than $25, the business may

29-14  submit a written request to the Department to pay the tax annually

29-15  for each calendar quarter of a fiscal year ending June 30. Upon

29-16  approval of the request, the tax becomes due on the last day of the

29-17  fiscal year and must be paid on or before the last day of July

29-18  immediately following the fiscal year. If a business ceases operation

29-19  before the end of the fiscal year, the tax becomes due on the date on

29-20  which the business ceases its operation and must be paid on or

29-21  before the last day of the month immediately following the calendar

29-22  quarter in which the business ceases its operation. A business may

29-23  continue to pay the tax annually until the Department withdraws its

29-24  approval for the annual payment. The Department may withdraw its

29-25  approval at any time if it determines that the tax due for any

29-26  calendar quarter is at least $25.

29-27     3.  The total number of equivalent full-time employees

29-28  employed by a business in a quarter must be calculated pursuant to

29-29  NRS 364A.150.

29-30     4.  Except as otherwise provided in NRS 364A.152 and

29-31  364A.170, the amount of tax due for a business for each calendar

29-32  quarter is [$25] $42.50 for each equivalent full-time employee

29-33  employed by the business in the quarter.

29-34     5.  Each business shall file a return on a form prescribed by the

29-35  Department with each remittance of the tax. If the payment due is

29-36  greater than $1,000, the payment must be made by direct deposit at

29-37  a bank or credit union in which the State has an account, unless the

29-38  Department waives this requirement pursuant to regulations adopted

29-39  by the Commission. The return must include:

29-40     (a) If the tax is paid quarterly, a statement of the number of

29-41  equivalent full-time employees employed by the business in the

29-42  preceding quarter and any other information the Department

29-43  determines is necessary.

29-44     (b) If the tax is paid annually, a statement of the number of

29-45  equivalent full-time employees employed by the business for each

30-1  calendar quarter of the preceding fiscal year and any other

30-2  information the Department determines is necessary.

30-3      6.  The Commission shall adopt regulations concerning the

30-4  payment of the tax imposed pursuant to this section by direct

30-5  deposit.

30-6      Sec. 80.  NRS 369.174 is hereby amended to read as follows:

30-7      369.174  Each month, the State Controller shall transfer to the

30-8  Tax on Liquor Program Account in the State General Fund, from the

30-9  tax on liquor containing more than 22 percent of alcohol by volume,

30-10  the portion of the tax which exceeds [$1.90] $3.72 per wine gallon.

30-11     Sec. 81.  NRS 369.330 is hereby amended to read as follows:

30-12      369.330  Except as otherwise provided in this chapter, an excise

30-13  tax is hereby levied and must be collected respecting all liquor and

30-14  upon the privilege of importing, possessing, storing or selling liquor,

30-15  according to the following rates and classifications:

30-16     1.  On liquor containing more than 22 percent of alcohol by

30-17  volume, [$2.05] $3.87 per wine gallon or proportionate part thereof.

30-18     2.  On liquor containing more than 14 percent up to and

30-19  including 22 percent of alcohol by volume, [75 cents] $1.42 per

30-20  wine gallon or proportionate part thereof.

30-21     3.  On liquor containing from one-half of 1 percent up to and

30-22  including 14 percent of alcohol by volume, [40] 76 cents per wine

30-23  gallon or proportionate part thereof.

30-24     4.  On all malt beverage liquor brewed or fermented and bottled

30-25  in or outside this state, [9] 17 cents per gallon.

30-26     Sec. 82. NRS 369.370 is hereby amended to read as follows:

30-27      369.370  1.  For the privilege of importing, possessing, storing

30-28  or selling liquors, all licensed importers and manufacturers of liquor

30-29  in this state shall pay the excise tax imposed and established by this

30-30  chapter.

30-31     2.  If, after the tax is paid on any such liquor, satisfactory

30-32  evidence is presented to the Department that the imports have been

30-33  actually exported and sold outside this state in a manner not in

30-34  conflict with the law of the place of sale, the Department shall direct

30-35  that a refund or credit of the tax so paid be made to the taxpayer.

30-36  The taxpayer shall report all such exports and imports, and pay the

30-37  tax on the imports monthly, on forms and subject to regulations

30-38  prescribed by the Department.

30-39     3.  The excise tax imposed by this chapter is due on or before

30-40  the 20th day of the following month. If all such taxes are paid on or

30-41  before the 15th day of the following month, a discount in the

30-42  amount of [3] 0.5 percent of the tax must be allowed to the taxpayer.

30-43  The Department may, for good cause, extend for not more than 15

30-44  days after the date the tax is due the time for paying the tax if a

30-45  request for such an extension of time is received by the Department

31-1  on or before the date the tax was due. If such an extension is

31-2  granted, interest accrues from the original date the tax was due.

31-3      4.  The Department shall allow refunds or credits on any

31-4  shipments lost, stolen or damaged in transit, or damaged or spoiled

31-5  on the premises, may require all claims in connection therewith to

31-6  be sworn to and may make ratable tax adjustments, credits or

31-7  refunds to effectuate the purposes of this chapter.

31-8      Sec. 83.  NRS 370.165 is hereby amended to read as follows:

31-9      370.165  There is hereby levied a tax upon the purchase or

31-10  possession of cigarettes by a consumer in the State of Nevada at the

31-11  rate of [17.5] 36 mills per cigarette. The tax may be represented and

31-12  precollected by the affixing of a revenue stamp or other approved

31-13  evidence of payment to each package, packet or container in which

31-14  cigarettes are sold. The tax must be precollected by the wholesale or

31-15  retail dealer, and must be recovered from the consumer by adding

31-16  the amount of the tax to the selling price. Each person who sells

31-17  cigarettes at retail shall prominently display on his premises a notice

31-18  that the tax is included in the selling price and is payable under the

31-19  provisions of this chapter.

31-20     Sec. 84.  NRS 370.165 is hereby amended to read as follows:

31-21      370.165  There is hereby levied a tax upon the purchase or

31-22  possession of cigarettes by a consumer in the State of Nevada at the

31-23  rate of [36] 50 mills per cigarette. The tax may be represented and

31-24  precollected by the affixing of a revenue stamp or other approved

31-25  evidence of payment to each package, packet or container in which

31-26  cigarettes are sold. The tax must be precollected by the wholesale or

31-27  retail dealer, and must be recovered from the consumer by adding

31-28  the amount of the tax to the selling price. Each person who sells

31-29  cigarettes at retail shall prominently display on his premises a notice

31-30  that the tax is included in the selling price and is payable under the

31-31  provisions of this chapter.

31-32     Sec. 85. NRS 370.220 is hereby amended to read as follows:

31-33      370.220  In the sale of any cigarette revenue stamps or any

31-34  metered machine settings to a licensed cigarette dealer, the

31-35  Department and its agents shall allow the purchaser a discount of [3]

31-36  0.5 percent against the amount of excise tax otherwise due for the

31-37  services rendered in affixing cigarette revenue stamps or metered

31-38  machine impressions to the cigarette packages.

31-39     Sec. 86.  NRS 370.260 is hereby amended to read as follows:

31-40      370.260  1.  All taxes and license fees imposed by the

31-41  provisions of NRS 370.001 to 370.430, inclusive, less any refunds

31-42  granted as provided by law, must be paid to the Department in the

31-43  form of remittances payable to the Department.

31-44     2.  The Department shall:

32-1      (a) As compensation to the State for the costs of collecting the

32-2  taxes and license fees, transmit each month the sum the Legislature

32-3  specifies from the remittances made to it pursuant to subsection 1

32-4  during the preceding month to the State Treasurer for deposit to the

32-5  credit of the Department. The deposited money must be expended

32-6  by the Department in accordance with its work program.

32-7      (b) From the remittances made to it pursuant to subsection 1

32-8  during the preceding month, less the amount transmitted pursuant to

32-9  paragraph (a), transmit each month the portion of the tax which is

32-10  equivalent to [12.5] 31 mills per cigarette to the State Treasurer for

32-11  deposit to the credit of the Account for the Tax on Cigarettes in the

32-12  State General Fund.

32-13     (c) Transmit the balance of the payments each month to the

32-14  State Treasurer for deposit in the Local Government Tax

32-15  Distribution Account created by NRS 360.660.

32-16     (d) Report to the State Controller monthly the amount of

32-17  collections.

32-18     3.  The money deposited pursuant to paragraph (c) of

32-19  subsection 2 in the Local Government Tax Distribution Account is

32-20  hereby appropriated to Carson City andto each of the counties in

32-21  proportion to their respective populations and must be credited to

32-22  the respective accounts of Carson City and each county.

32-23     Sec. 87.  NRS 370.260 is hereby amended to read as follows:

32-24      370.260  1.  All taxes and license fees imposed by the

32-25  provisions of NRS 370.001 to 370.430, inclusive, less any refunds

32-26  granted as provided by law, must be paid to the Department in the

32-27  form of remittances payable to the Department.

32-28     2.  The Department shall:

32-29     (a) As compensation to the State for the costs of collecting the

32-30  taxes and license fees, transmit each month the sum the Legislature

32-31  specifies from the remittances made to it pursuant to subsection 1

32-32  during the preceding month to the State Treasurer for deposit to the

32-33  credit of the Department. The deposited money must be expended

32-34  by the Department in accordance with its work program.

32-35     (b) From the remittances made to it pursuant to subsection 1

32-36  during the preceding month, less the amount transmitted pursuant to

32-37  paragraph (a), transmit each month the portion of the tax which is

32-38  equivalent to [31] 45 mills per cigarette to the State Treasurer for

32-39  deposit to the credit of the Account for the Tax on Cigarettes in the

32-40  State General Fund.

32-41     (c) Transmit the balance of the payments each month to the

32-42  State Treasurer for deposit in the Local Government Tax

32-43  Distribution Account created by NRS 360.660.

32-44     (d) Report to the State Controller monthly the amount of

32-45  collections.

33-1      3.  The money deposited pursuant to paragraph (c) of

33-2  subsection 2 in the Local Government Tax Distribution Account is

33-3  hereby appropriated to Carson City andto each of the counties in

33-4  proportion to their respective populations and must be credited to

33-5  the respective accounts of Carson City and each county.

33-6      Sec. 88.  NRS 370.350 is hereby amended to read as follows:

33-7      370.350  1.  Except as otherwise provided in subsection 3, a

33-8  tax is hereby levied and imposed upon the use of cigarettes in this

33-9  state.

33-10     2.  The amount of the use tax is [17.5] 36 mills per cigarette.

33-11     3.  The use tax does not apply where:

33-12     (a) Nevada cigarette revenue stamps have been affixed to

33-13  cigarette packages as required by law.

33-14     (b) Tax exemption is provided for in this chapter.

33-15     Sec. 89.  NRS 370.350 is hereby amended to read as follows:

33-16      370.350  1.  Except as otherwise provided in subsection 3, a

33-17  tax is hereby levied and imposed upon the use of cigarettes in this

33-18  state.

33-19     2.  The amount of the use tax is [36] 50 mills per cigarette.

33-20     3.  The use tax does not apply where:

33-21     (a) Nevada cigarette revenue stamps have been affixed to

33-22  cigarette packages as required by law.

33-23     (b) Tax exemption is provided for in this chapter.

33-24     Sec. 90. NRS 370.450 is hereby amended to read as follows:

33-25      370.450  1.  Except as otherwise provided in subsection 2,

33-26  there is hereby imposed upon the purchase or possession of products

33-27  made from tobacco, other than cigarettes, by a customer in this state

33-28  a tax of 30 percent of the wholesale price of those products.

33-29     2.  The provisions of subsection 1 do not apply to those

33-30  products which are:

33-31     (a) Shipped out of the State for sale and use outside the State; or

33-32     (b) Displayed or exhibited at a trade show, convention or other

33-33  exhibition in this state by a manufacturer or wholesale dealer who is

33-34  not licensed in this state.

33-35     3.  This tax must be collected and paid by the wholesale dealer

33-36  to the Department, in accordance with the provisions of NRS

33-37  370.465, after the sale or distribution of those products by the

33-38  wholesale dealer. The wholesale dealer is entitled to retain [2] 0.5

33-39  percent of the taxes collected to cover the costs of collecting and

33-40  administering the taxes[.] if the taxes are paid in accordance with

33-41  the provisions of NRS 370.465.

33-42     4.  Any wholesale dealer who sells or distributes any of those

33-43  products without paying the tax provided for by this section is guilty

33-44  of a misdemeanor.

 

34-1      Sec. 91. NRS 370.490 is hereby amended to read as follows:

34-2      370.490  1.  The Department shall allow a credit of 30 percent

34-3  of the wholesale price, less a discount of [2] 0.5 percent for the

34-4  services rendered in collecting the tax, for products made from

34-5  tobacco, other than cigarettes, upon which the tax has been paid

34-6  pursuant to NRS 370.450 and that may no longer be sold. If the

34-7  products have been purchased and delivered, a credit memo of the

34-8  manufacturer is required for proof of returned merchandise.

34-9      2.  A credit must also be granted for any products made from

34-10  tobacco, other than cigarettes, shipped from this state and destined

34-11  for retail sale and consumption outside the State on which the tax

34-12  has previously been paid. A duplicate or copy of the invoice is

34-13  required for proof of the sale outside the State.

34-14     3.  A wholesale dealer may claim a credit by filing with the

34-15  Department the proof required by this section. The claim must be

34-16  made on a form prescribed by the Department.

34-17     Sec. 92.  NRS 372.130 is hereby amended to read as follows:

34-18      372.130  At the time of making an application, the applicant

34-19  must pay to the Department a permit fee of [$1] $5 for each permit.

34-20     Sec. 93.  NRS 372.140 is hereby amended to read as follows:

34-21      372.140  A seller whose permit has been previously suspended

34-22  or revoked must pay the Department a fee of [$1] $5 for the renewal

34-23  or issuance of a permit.

34-24     Sec. 94.  NRS 372.220 is hereby amended to read as follows:

34-25      372.220  1.  Every retailer who sells tangible personal

34-26  property for storage, use or other consumption in this state shall

34-27  register with the Department and give:

34-28     [1.] (a) The name and address of all agents operating in this

34-29  state.

34-30     [2.] (b) The location of all distribution or sales houses or offices

34-31  or other places of business in this state.

34-32     [3.] (c) Such other information as the Department may require.

34-33     2.  Every business that purchases tangible personal property

34-34  for storage, use or other consumption in this state shall, at the

34-35  time he obtains a business license pursuant to NRS 364A.130,

34-36  register with the Department on a form prescribed by the

34-37  Department. As used in this section, “business” has the meaning

34-38  ascribed to it in NRS 364A.020.

34-39     Sec. 95.  NRS 372.370 is hereby amended to read as follows:

34-40      372.370  [The taxpayer shall] If the taxes imposed by this

34-41  chapter are paid in accordance with NRS 372.355, the taxpayer

34-42  may deduct and withhold from the taxes otherwise due from him

34-43  [1.25] 0.5 percent of [it] those taxes to reimburse himself for the

34-44  cost of collecting the tax.

 

35-1      Sec. 96.  NRS 374.135 is hereby amended to read as follows:

35-2      374.135  At the time of making an application, the applicant

35-3  shall pay to the Department a permit fee of [$1] $5 for each permit.

35-4      Sec. 97.  NRS 374.145 is hereby amended to read as follows:

35-5      374.145  A seller whose permit has been previously suspended

35-6  or revoked shall pay the Department a fee of [$1] $5 for the renewal

35-7  or issuance of a permit.

35-8      Sec. 98.  NRS 374.375 is hereby amended to read as follows:

35-9      374.375  [The taxpayer shall] If the taxes imposed by this

35-10  chapter are paid in accordance with NRS 374.360, the taxpayer

35-11  may deduct and withhold from the taxes otherwise due from him

35-12  [1.25] 0.5 percent thereof to reimburse himself for the cost of

35-13  collecting the tax.

35-14     Sec. 99.   Chapter 375 of NRS is hereby amended by adding

35-15  thereto the provisions set forth as sections 100 and 101 of this act.

35-16     Sec. 100. 1.  In addition to all other taxes imposed on

35-17  transfers of real property, a tax, at the rate of $1.55 or each $500

35-18  of value or fraction thereof, is hereby imposed on each deed by

35-19  which any lands, tenements or other realty is granted, assigned,

35-20  transferred or otherwise conveyed to, or vested in, another person,

35-21  if the consideration or value of the interest or property conveyed

35-22  exceeds $100.

35-23     2.  The amount of the tax must be computed on the basis of

35-24  the value of the transferred property as declared pursuant to NRS

35-25  375.060.

35-26     3.  The county recorder of each county shall collect the tax in

35-27  the manner provided in NRS 375.030, except that the amount

35-28  collected must be transmitted to the State Controller for deposit in

35-29  the State General Fund.

35-30     4.  The county recorder of a county:

35-31     (a) Whose population is 100,000 or more may deduct and

35-32  withhold from the taxes collected 0.2 percent of those taxes to

35-33  reimburse the county for the cost of collecting the tax.

35-34     (b) Whose population is less than 100,000 may deduct and

35-35  withhold from the taxes collected 1 percent of those taxes to

35-36  reimburse the county for the cost of collecting the tax.

35-37     Sec. 101.  1.  When requested, the Department shall render

35-38  assistance to the county recorder of a county whose population is

35-39  less than 30,000 relating to the imposition and collection of the tax

35-40  imposed by section 100 of this act.

35-41     2.  The Department is not entitled to receive any fee for

35-42  rendering any assistance pursuant to subsection 1.

 

 

 

36-1      Sec. 102. NRS 375.018 is hereby amended to read as follows:

36-2      375.018  With regard to the administration of [the real property

36-3  transfer tax,] any tax imposed by this chapter, the county recorder

36-4  shall apply the following principles:

36-5      1.  Forms, instructions and regulations governing the

36-6  computation of the amount of tax due must be brief and easily

36-7  understood.

36-8      2.  In cases where another authority, such as the United States

36-9  or this state, also imposes a tax upon the same property or revenue,

36-10  the mechanism for collecting the tax imposed by the county must be

36-11  as nearly compatible with the collection of the other taxes as is

36-12  feasible.

36-13     3.  Unless a change is made necessary by statute or to preserve

36-14  compatibility with a tax imposed by another authority, the forms,

36-15  instructions and regulations must remain the same from year to year,

36-16  to make the taxpayer’s liability as predictable as is feasible.

36-17     4.  Exemptions or waivers, where permitted by statute, must be

36-18  granted:

36-19     (a) Equitably among eligible taxpayers; and

36-20     (b) As sparingly as is consistent with the legislative intent, to

36-21  retain the broadest feasible base for the tax.

36-22     Sec. 103.  NRS 375.030 is hereby amended to read as follows:

36-23      375.030  1.  If any deed evidencing a transfer of title subject to

36-24  the tax imposed by NRS 375.020 [and, if applicable, NRS 375.025,]

36-25  is offered for recordation, the county recorder shall compute the

36-26  amount of the tax due and shall collect that amount before

36-27  acceptance of the deed for recordation.

36-28     2.  The buyer and seller are jointly and severally liable for the

36-29  payment of the taxes imposed by NRS 375.020 [and 375.025] and

36-30  any penalties and interest imposed pursuant to subsection 3. The

36-31  escrow holder is not liable for the payment of the taxes imposed by

36-32  NRS 375.020 [and 375.025] or any penalties or interest imposed

36-33  pursuant to subsection 3.

36-34     3.  If after recordation of the deed, the county recorder

36-35  disallows an exemption that was claimed at the time the deed was

36-36  recorded or through audit or otherwise determines that an additional

36-37  amount of tax is due, the county recorder shall promptly notify the

36-38  person who requested the recording of the deed and the buyer and

36-39  seller of the additional amount of tax due. If the additional amount

36-40  of tax is not paid within 30 days after the date the buyer and seller

36-41  are notified, the county recorder shall impose a penalty of 10

36-42  percent of the additional amount due in addition to interest at the

36-43  rate of 1 percent per month, or portion thereof, of the additional

36-44  amount due calculated from the date of the original recordation of

36-45  the deed on which the additional amount is due through the date on

37-1  which the additional amount due, penalty and interest are paid to the

37-2  county recorder.

37-3      4.  This section does not prohibit a buyer and seller from

37-4  agreeing by contract or otherwise that one party or the other will be

37-5  responsible for the payment of the tax due pursuant to this chapter,

37-6  but such an agreement does not affect the ability of the county

37-7  recorder to collect the tax and any penalties and interest from either

37-8  the buyer or the seller.

37-9      Sec. 104. NRS 375.030 is hereby amended to read as follows:

37-10      375.030  1.  If any deed evidencing a transfer of title subject to

37-11  the tax imposed by NRS 375.020 and section 100 of this act is

37-12  offered for recordation, the county recorder shall compute the

37-13  amount of the tax due and shall collect that amount before

37-14  acceptance of the deed for recordation.

37-15     2.  The buyer and seller are jointly and severally liable for the

37-16  payment of the taxes imposed by NRS 375.020 and section 100 of

37-17  this act and any penalties and interest imposed pursuant to

37-18  subsection 3. The escrow holder is not liable for the payment of the

37-19  taxes imposed by NRS 375.020 and section 100 of this act or any

37-20  penalties or interest imposed pursuant to subsection 3.

37-21     3.  If after recordation of the deed, the county recorder

37-22  disallows an exemption that was claimed at the time the deed was

37-23  recorded or through audit or otherwise determines that an additional

37-24  amount of tax is due, the county recorder shall promptly notify the

37-25  person who requested the recording of the deed and the buyer and

37-26  seller of the additional amount of tax due. If the additional amount

37-27  of tax is not paid within 30 days after the date the buyer and seller

37-28  are notified, the county recorder shall impose a penalty of 10

37-29  percent of the additional amount due in addition to interest at the

37-30  rate of 1 percent per month, or portion thereof, of the additional

37-31  amount due calculated from the date of the original recordation of

37-32  the deed on which the additional amount is due through the date on

37-33  which the additional amount due, penalty and interest are paid to the

37-34  county recorder.

37-35     4.  This section does not prohibit a buyer and seller from

37-36  agreeing by contract or otherwise that one party or the other will be

37-37  responsible for the payment of the tax due pursuant to this chapter,

37-38  but such an agreement does not affect the ability of the county

37-39  recorder to collect the tax and any penalties and interest from either

37-40  the buyer or the seller.

37-41     Sec. 105. NRS 375.070 is hereby amended to read as follows:

37-42      375.070  1.  The county recorder shall transmit the proceeds of

37-43  the [real property transfer] tax imposed by NRS 375.020 at the end

37-44  of each quarter in the following manner:

38-1      (a) An amount equal to that portion of the proceeds which is

38-2  equivalent to 10 cents for each $500 of value or fraction thereof

38-3  must be transmitted to the State Controller who shall deposit that

38-4  amount in the Account for Low-Income Housing created pursuant to

38-5  NRS 319.500.

38-6      (b) In a county whose population is more than 400,000, an

38-7  amount equal to that portion of the proceeds which is equivalent to

38-8  60 cents for each $500 of value or fraction thereof must be

38-9  transmitted to the county treasurer for deposit in the county school

38-10  district’s fund for capital projects established pursuant to NRS

38-11  387.328, to be held and expended in the same manner as other

38-12  money deposited in that fund.

38-13     (c) The remaining proceeds must be transmitted to the State

38-14  Controller for deposit in the Local Government Tax Distribution

38-15  Account created by NRS 360.660 for credit to the respective

38-16  accounts of Carson City and each county.

38-17     2.  In addition to any other authorized use of the proceeds it

38-18  receives pursuant to subsection 1, a county or city may use the

38-19  proceeds to pay expenses related to or incurred for the development

38-20  of affordable housing for families whose income does not exceed 80

38-21  percent of the median income for families residing in the same

38-22  county, as that percentage is defined by the United States

38-23  Department of Housing and Urban Development. A county or city

38-24  that uses the proceeds in that manner must give priority to the

38-25  development of affordable housing for persons who are disabled or

38-26  elderly.

38-27     3.  The expenses authorized by subsection 2 include, but are not

38-28  limited to:

38-29     (a) The costs to acquire land and developmental rights;

38-30     (b) Related predevelopment expenses;

38-31     (c) The costs to develop the land, including the payment of

38-32  related rebates;

38-33     (d) Contributions toward down payments made for the purchase

38-34  of affordable housing; and

38-35     (e) The creation of related trust funds.

38-36     Sec. 106.  NRS 375.090 is hereby amended to read as follows:

38-37      375.090  The tax imposed by NRS 375.020 [and 375.025] does

38-38  not apply to:

38-39     1.  A mere change in identity, form or place of organization,

38-40  such as a transfer between a corporation and its parent corporation, a

38-41  subsidiary or an affiliated corporation if the affiliated corporation

38-42  has identical common ownership.

38-43     2.  A transfer of title to the United States, any territory or state

38-44  or any agency, department, instrumentality or political subdivision

38-45  thereof.

39-1      3.  A transfer of title recognizing the true status of ownership of

39-2  the real property.

39-3      4.  A transfer of title without consideration from one joint

39-4  tenant or tenant in common to one or more remaining joint tenants

39-5  or tenants in common.

39-6      5.  A transfer of title to community property without

39-7  consideration when held in the name of one spouse to both spouses

39-8  as joint tenants or tenants in common, or as community property.

39-9      6.  A transfer of title between spouses, including gifts.

39-10     7.  A transfer of title between spouses to effect a property

39-11  settlement agreement or between former spouses in compliance with

39-12  a decree of divorce.

39-13     8.  A transfer of title to or from a trust, if the transfer is made

39-14  without consideration, and is made to or from:

39-15     (a) The trustor of the trust;

39-16     (b) The trustor’s legal representative; or

39-17     (c) A person related to the trustor in the first degree of

39-18  consanguinity.

39-19  As used in this subsection, “legal representative” has the meaning

39-20  ascribed to it in NRS 167.020.

39-21     9.  Transfers, assignments or conveyances of unpatented mines

39-22  or mining claims.

39-23     10.  A transfer, assignment or other conveyance of real property

39-24  to a corporation or other business organization if the person

39-25  conveying the property owns 100 percent of the corporation or

39-26  organization to which the conveyance is made.

39-27     11.  A transfer, assignment or other conveyance of real property

39-28  if the owner of the property is related to the person to whom it is

39-29  conveyed within the first degree of consanguinity.

39-30     12.  The making, delivery or filing of conveyances of real

39-31  property to make effective any plan of reorganization or adjustment:

39-32     (a) Confirmed under the Bankruptcy Act, as amended, 11 U.S.C.

39-33  §§ 101 et seq.;

39-34     (b) Approved in an equity receivership proceeding involving a

39-35  railroad, as defined in the Bankruptcy Act; or

39-36     (c) Approved in an equity receivership proceeding involving a

39-37  corporation, as defined in the Bankruptcy Act,

39-38  if the making, delivery or filing of instruments of transfer or

39-39  conveyance occurs within 5 years after the date of the confirmation,

39-40  approval or change.

39-41     13.  The making or delivery of conveyances of real property to

39-42  make effective any order of the Securities and Exchange

39-43  Commission if:

39-44     (a) The order of the Securities and Exchange Commission in

39-45  obedience to which the transfer or conveyance is made recites that

40-1  the transfer or conveyance is necessary or appropriate to effectuate

40-2  the provisions of section 11 of the Public Utility Holding Company

40-3  Act of 1935, 15 U.S.C. § 79k;

40-4      (b) The order specifies and itemizes the property which is

40-5  ordered to be transferred or conveyed; and

40-6      (c) The transfer or conveyance is made in obedience to the

40-7  order.

40-8      14.  A transfer to an educational foundation. As used in this

40-9  subsection, “educational foundation” has the meaning ascribed to it

40-10  in subsection 3 of NRS 388.750.

40-11     15.  A transfer to a university foundation. As used in this

40-12  subsection, “university foundation” has the meaning ascribed to it in

40-13  subsection 3 of NRS 396.405.

40-14     16.  A transfer, assignment or other conveyance of real property

40-15  to a corporation sole from another corporation sole. As used in this

40-16  subsection, “corporation sole” means a corporation which is

40-17  organized pursuant to the provisions of chapter 84 of NRS.

40-18     Sec. 107. NRS 375.090 is hereby amended to read as follows:

40-19      375.090  The [tax] taxes imposed by NRS 375.020 [does] and

40-20  section 100 of this act do not apply to:

40-21     1.  A mere change in [identity, form or place of organization,

40-22  such as a transfer between a corporation and its parent corporation, a

40-23  subsidiary or an affiliated corporation if the affiliated corporation

40-24  has identical common ownership.] the name of the owner of the

40-25  property without a change in the ownership interest of the

40-26  property.

40-27     2.  A transfer of title to the United States, any territory or state

40-28  or any agency, department, instrumentality or political subdivision

40-29  thereof.

40-30     3.  A transfer of title recognizing the true status of ownership of

40-31  the real property.

40-32     4.  A transfer of title without consideration from one joint

40-33  tenant or tenant in common to one or more remaining joint tenants

40-34  or tenants in common.

40-35     5.  [A transfer of title to community property without

40-36  consideration when held in the name of one spouse to both spouses

40-37  as joint tenants or tenants in common, or as community property.

40-38     6.] A transfer of title between spouses, including gifts [.

40-39     7.  A transfer of title between spouses] , or to effect a property

40-40  settlement agreement or between former spouses in compliance with

40-41  a decree of divorce.

40-42     [8.] 6.  A transfer of title to or from a trust [, if the transfer is

40-43  made] without consideration [, and is made to or from:

40-44     (a) The trustor of the trust;

40-45     (b) The trustor’s legal representative; or

41-1      (c) A person related to the trustor in the first degree of

41-2  consanguinity.

41-3  As used in this subsection, “legal representative” has the meaning

41-4  ascribed to it in NRS 167.020.

41-5      9.] if a certificate of trust is presented at the time of transfer.

41-6      7.  Transfers, assignments or conveyances of unpatented mines

41-7  or mining claims.

41-8      [10.  A transfer, assignment or other conveyance of real

41-9  property to a corporation or other business organization if the person

41-10  conveying the property owns 100 percent of the corporation or

41-11  organization to which the conveyance is made.

41-12     11.] 8.  A transfer, assignment or other conveyance of real

41-13  property if the owner of the property is related to the person to

41-14  whom it is conveyed within the first degree of consanguinity.

41-15     [12.] 9.  The making, delivery or filing of conveyances of real

41-16  property to make effective any plan of reorganization or adjustment:

41-17     (a) Confirmed under the Bankruptcy Act, as amended, 11 U.S.C.

41-18  §§ 101 et seq.;

41-19     (b) Approved in an equity receivership proceeding involving a

41-20  railroad, as defined in the Bankruptcy Act; or

41-21     (c) Approved in an equity receivership proceeding involving a

41-22  corporation, as defined in the Bankruptcy Act,

41-23  if the making, delivery or filing of instruments of transfer or

41-24  conveyance occurs within 5 years after the date of the confirmation,

41-25  approval or change.

41-26     [13.] 10.  The making or delivery of conveyances of real

41-27  property to make effective any order of the Securities and Exchange

41-28  Commission if:

41-29     (a) The order of the Securities and Exchange Commission in

41-30  obedience to which the transfer or conveyance is made recites that

41-31  the transfer or conveyance is necessary or appropriate to effectuate

41-32  the provisions of section 11 of the Public Utility Holding Company

41-33  Act of 1935, 15 U.S.C. § 79k;

41-34     (b) The order specifies and itemizes the property which is

41-35  ordered to be transferred or conveyed; and

41-36     (c) The transfer or conveyance is made in obedience to the

41-37  order.

41-38     [14.  A transfer to an educational foundation. As used in this

41-39  subsection, “educational foundation” has the meaning ascribed to it

41-40  in subsection 3 of NRS 388.750.

41-41     15.  A transfer to a university foundation. As used in this

41-42  subsection, “university foundation” has the meaning ascribed to it in

41-43  subsection 3 of NRS 396.405.

41-44     16.  A transfer, assignment or other conveyance of real property

41-45  to a corporation sole from another corporation sole. As used in this

42-1  subsection, “corporation sole” means a corporation which is

42-2  organized pursuant to the provisions of chapter 84 of NRS.]

42-3      Sec. 108. NRS 375.120 is hereby amended to read as follows:

42-4      375.120  The county recorder shall:

42-5      1.  Conduct and apply audits and other procedures for

42-6  enforcement as uniformly as is feasible.

42-7      2.  Collect [real property transfer] any tax that is due pursuant

42-8  to the provisions of this chapter in an equitable manner, so that

42-9  every taxpayer pays the full amount imposed by law.

42-10     Sec. 109. NRS 375.130 is hereby amended to read as follows:

42-11      375.130  1.  The county recorder may audit all records relating

42-12  to the collection and calculation of [the real property transfer tax.]

42-13  any tax imposed by this chapter. If the county recorder deems it

42-14  necessary to conduct an audit, the audit must be completed within 3

42-15  years after the date of the original recording of the document that

42-16  evidences the transfer of property for which the tax was imposed.

42-17     2.  The county recorder may issue subpoenas to require the

42-18  production of documents necessary for him to determine the amount

42-19  of [real property transfer] the tax due pursuant to this chapter or to

42-20  determine whether a person qualifies for an exemption from taxes

42-21  pursuant to this chapter. The county recorder may have the

42-22  subpoenas served, and upon application of the district attorney, to

42-23  any court of competent jurisdiction, enforced in the manner

42-24  provided by law for the service and enforcement of subpoenas in a

42-25  civil action.

42-26     Sec. 110. NRS 375.160 is hereby amended to read as follows:

42-27      375.160  1.  If any [real property transfer] tax imposed

42-28  pursuant to this chapter is not paid when due, the county may,

42-29  within 3 years after the date that the tax was due, record a certificate

42-30  in the office of the county recorder which states:

42-31     (a) The amount of the [real property transfer] tax and any

42-32  interest or penalties due;

42-33     (b) The name and address of the person who is liable for the

42-34  amount due as they appear on the records of the county; and

42-35     (c) That the county recorder has complied with all procedures

42-36  required by law for determining the amount due.

42-37     2.  From the time of the recording of the certificate, the amount

42-38  due, including interest and penalties, constitutes:

42-39     (a) A lien upon the real property for which the tax was due if the

42-40  person who owes the tax still owns the property; or

42-41     (b) A demand for payment if the property has been sold or

42-42  otherwise transferred to another person.

42-43     3.  The lien has the effect and priority of a judgment lien and

42-44  continues for 5 years after the time of the recording of the certificate

42-45  unless sooner released or otherwise discharged.

43-1      4.  Within 5 years after the date of recording the certificate or

43-2  within 5 years after the date of the last extension of the lien pursuant

43-3  to this subsection, the lien may be extended by recording a new

43-4  certificate in the office of the county recorder. From the time of

43-5  recording the new certificate, the lien is extended for 5 years, unless

43-6  sooner released or otherwise discharged.

43-7      Sec. 111. NRS 375.170 is hereby amended to read as follows:

43-8      375.170  1.  If a person is delinquent in the payment of [the

43-9  real property transfer] any tax imposed by this chapter or has not

43-10  paid the amount of a deficiency determination, the county may bring

43-11  an action in a court of this state, a court of any other state or a court

43-12  of the United States that has competent jurisdiction to collect the

43-13  delinquent or deficient amount, penalties and interest. The action:

43-14     (a) May not be brought if the decision that the payment is

43-15  delinquent or that there is a deficiency determination is on appeal to

43-16  a hearing officer pursuant to NRS 375.320.

43-17     (b) Must be brought not later than 3 years after the payment

43-18  became delinquent or the determination became final.

43-19     2.  The district attorney shall prosecute the action. The

43-20  provisions of the Nevada Revised Statutes, Nevada Rules of Civil

43-21  Procedure and Nevada Rules of Appellate Procedure relating to

43-22  service of summons, pleadings, proofs, trials and appeals are

43-23  applicable to the proceedings. In the action, a writ of attachment

43-24  may issue. A bond or affidavit is not required before an attachment

43-25  may be issued.

43-26     3.  In an action, a certificate by the county recorder showing the

43-27  delinquency is prima facie evidence of:

43-28     (a) The determination of the tax or the amount of the tax;

43-29     (b) The delinquency of the amounts; and

43-30     (c) The compliance by the county recorder with all the

43-31  procedures required by law relating to the computation and

43-32  determination of the amounts.

43-33     Sec. 112. NRS 375.250 is hereby amended to read as follows:

43-34      375.250  1.  The Legislature hereby declares that each

43-35  taxpayer has the right:

43-36     (a) To be treated by officers and employees of the county

43-37  recorder with courtesy, fairness, uniformity, consistency and

43-38  common sense.

43-39     (b) To a prompt response from the county recorder to each

43-40  communication from the taxpayer.

43-41     (c) To provide the minimum documentation and other

43-42  information as may reasonably be required by the county recorder to

43-43  carry out his duties.

43-44     (d) To be notified, in writing, by the county recorder whenever

43-45  an officer or employee of the county recorder determines that the

44-1  taxpayer is entitled to an exemption or has been taxed more than is

44-2  required pursuant to this chapter.

44-3      (e) To written instructions indicating how the taxpayer may

44-4  petition for a refund for overpayment of [real property transfer] any

44-5  tax, interest or penalties.

44-6      (f) To recover an overpayment of [real property transfer] any tax

44-7  promptly upon the final determination of such an overpayment.

44-8      (g) To obtain specific advice from the county recorder

44-9  concerning [real property transfer] any tax.

44-10     (h) In any meeting with the county recorder, including an audit,

44-11  conference, interview or hearing:

44-12         (1) To an explanation by an officer, agent or employee of the

44-13  county recorder that describes the procedures to be followed and the

44-14  rights of the taxpayer thereunder;

44-15         (2) To be represented by himself or anyone who is otherwise

44-16  authorized by law to represent him before the county recorder;

44-17         (3) To make an audio recording using the taxpayer’s

44-18  equipment and at the taxpayer’s expense; and

44-19         (4) To receive a copy of any document or audio recording

44-20  made by or in the possession of the county recorder relating to the

44-21  determination or collection of any tax for which the taxpayer is

44-22  assessed pursuant to this chapter, upon payment of the actual cost to

44-23  the county recorder of making the copy.

44-24     (i) To a full explanation of the authority of the county recorder

44-25  to collect the [real property transfer] tax or to collect a delinquent

44-26  [real property transfer] tax, including, without limitation, the

44-27  procedures and notices for review and appeal that are required for

44-28  the protection of the taxpayer. An explanation which meets the

44-29  requirements of this section must also be included with each notice

44-30  to a taxpayer that an audit will be conducted by the county.

44-31     (j) To the immediate release of any lien which the county

44-32  recorder has placed on real property for the nonpayment of [the real

44-33  property transfer] a tax when:

44-34         (1) The tax is paid;

44-35         (2) The period of limitation for collecting the tax expires;

44-36         (3) The lien is the result of an error by the county recorder;

44-37         (4) The county recorder determines that the taxes, interest

44-38  and penalties are secured sufficiently by a lien on other real

44-39  property;

44-40         (5) The release or subordination of the lien will not

44-41  jeopardize the collection of the taxes, interest and penalties; or

44-42         (6) The release of the lien will facilitate the collection of the

44-43  taxes, interest and penalties.

44-44     (k) To be free from harassment and intimidation by an officer or

44-45  employee of the county recorder for any reason.

45-1      2.  The provisions of this chapter governing the administration

45-2  and collection of taxes by the county recorder must not be construed

45-3  in such a manner as to interfere or conflict with the provisions of

45-4  this section or any applicable regulations.

45-5      3.  The provisions of this section apply to the administration

45-6  and collection of taxes pursuant to this chapter.

45-7      Sec. 113. NRS 375.270 is hereby amended to read as follows:

45-8      375.270  The county recorder shall provide each taxpayer who

45-9  it determines may be liable for taxes pursuant to this chapter with

45-10  simplified written instructions concerning the rights and

45-11  responsibilities of the taxpayer, including the:

45-12     1.  Keeping of records sufficient for audit purposes;

45-13     2.  Procedures for paying [the real property transfer tax;] any

45-14  taxes that are due; and

45-15     3.  Procedures for challenging any liability for [real property

45-16  transfer] any tax, penalties or interest and for requesting refunds of

45-17  any erroneously paid [real property transfer] tax, including the steps

45-18  for appealing a denial thereof.

45-19     Sec. 114. NRS 375.290 is hereby amended to read as follows:

45-20      375.290  A taxpayer is entitled to receive on any overpayment

45-21  of [the real property transfer] any tax imposed by this chapter a

45-22  refund together with interest at a rate determined pursuant to NRS

45-23  17.130. No interest is allowed on a refund of any penalties or

45-24  interest on the [real property transfer] tax that is paid by a taxpayer.

45-25     Sec. 115. NRS 375.300 is hereby amended to read as follows:

45-26      375.300  The county recorder shall provide a taxpayer with a

45-27  response to any written request submitted by the taxpayer that

45-28  relates to a [real property transfer] tax imposed by this chapter

45-29  within 30 days after the county treasurer receives the request.

45-30     Sec. 116.  NRS 375.330 is hereby amended to read as follows:

45-31      375.330  1.  The county recorder may waive any [real property

45-32  transfer] tax, penalty and interest owed by the taxpayer pursuant to

45-33  this chapter, other than the tax imposed by section 100 of this act,

45-34  if the taxpayer meets the criteria adopted by regulation. If a waiver

45-35  is granted pursuant to this subsection, the county shall prepare and

45-36  maintain on file a statement that contains:

45-37     (a) The reason for the waiver;

45-38     (b) The amount of the tax, penalty and interest owed by the

45-39  taxpayer; and

45-40     (c) The amount of the tax, penalty and interest waived by the

45-41  county.

45-42     2.  If the county recorder or a designated hearing officer finds

45-43  that the failure of a person to make a timely payment of [the real

45-44  property transfer] any tax imposed is the result of circumstances

45-45  beyond his control and occurred despite the exercise of ordinary

46-1  care and without intent to avoid such payment, the county recorder

46-2  may relieve him of all or part of any interest or penalty , or both.

46-3      3.  If a person proves to the satisfaction of the county recorder

46-4  that he has in good faith remitted the [real property transfer] tax in

46-5  reliance upon written advice provided by an officer or employee of

46-6  the county recorder, an opinion of the district attorney or Attorney

46-7  General, or the written results of an audit of his records conducted

46-8  by the county recorder, the county recorder may not require the

46-9  taxpayer to pay delinquent taxes, penalties or interest if the county

46-10  recorder determines after the completion of a subsequent audit that

46-11  the taxes the taxpayer remitted were deficient.

46-12     Sec. 117.  NRS 376A.040 is hereby amended to read as

46-13  follows:

46-14      376A.040  1.  In addition to all other taxes imposed on the

46-15  revenues from retail sales, a board of county commissioners of a

46-16  county whose population is less than 400,000 may by ordinance, but

46-17  not as in a case of emergency, impose a tax at the rate of up to 1/4 of

46-18  1 percent of the gross receipts of any retailer from the sale of all

46-19  tangible personal property sold at retail, or stored, used or otherwise

46-20  consumed in the county, after receiving the approval of a majority

46-21  of the registered voters of the county voting on the question at a

46-22  primary, general or special election. The question may be combined

46-23  with questions submitted pursuant to [NRS 375.025, 376A.050 and

46-24  376A.070 or any combination thereof.] 376A.050 or 376A.070, or

46-25  both.

46-26     2.  If a county imposes a sales tax pursuant to this section and

46-27  NRS 376A.050, the combined additional sales tax must not exceed

46-28  1/4 of 1 percent. A tax imposed pursuant to this section applies

46-29  throughout the county, including incorporated cities in the county.

46-30     3.  Before the election may occur, an open-space plan must be

46-31  adopted by the board of county commissioners pursuant to NRS

46-32  376A.020 and the adopted open-space plan must be endorsed by

46-33  resolution by the city council of each incorporated city within the

46-34  county.

46-35     4.  All fees, taxes, interest and penalties imposed and all

46-36  amounts of tax required to be paid pursuant to this section must be

46-37  paid to the Department of Taxation in the form of remittances

46-38  payable to the Department of Taxation. The Department of Taxation

46-39  shall deposit the payments with the State Treasurer for credit to the

46-40  Sales and Use Tax Account in the State General Fund. The State

46-41  Controller, acting upon the collection data furnished by the

46-42  Department of Taxation, shall transfer monthly all fees, taxes,

46-43  interest and penalties collected during the preceding month to the

46-44  Intergovernmental Fund and remit the money to the county

46-45  treasurer.

47-1      5.  The money received from the tax imposed pursuant to

47-2  subsection 4 must be retained by the county, or remitted to a city or

47-3  general improvement district in the county. The money received by

47-4  a county, city or general improvement district pursuant to this

47-5  section must only be used to pay the cost of:

47-6      (a) The acquisition of land in fee simple for development and

47-7  use as open-space land;

47-8      (b) The acquisition of the development rights of land identified

47-9  as open-space land;

47-10     (c) The creation of a trust fund for the acquisition of land or

47-11  development rights of land pursuant to paragraphs (a) and (b);

47-12     (d) The principal and interest on notes, bonds or other

47-13  obligations issued by the county, city or general improvement

47-14  district for the acquisition of land or development rights of land

47-15  pursuant to paragraphs (a) and (b); or

47-16     (e) Any combination of the uses set forth in paragraphs (a) to

47-17  (d), inclusive.

47-18     6.  The money received from the tax imposed pursuant to this

47-19  section and any applicable penalty or interest must not be used for

47-20  any neighborhood or community park or facility.

47-21     7.  Any money used for the purposes described in this section

47-22  must be used in a manner:

47-23     (a) That is consistent with the provisions of the open-space plan

47-24  adopted pursuant to NRS 376A.020; and

47-25     (b) That provides an equitable allocation of the money among

47-26  the county and the incorporated cities within the county.

47-27     Sec. 118.  NRS 376A.040 is hereby amended to read as

47-28  follows:

47-29      376A.040  1.  In addition to all other taxes imposed on the

47-30  revenues from retail sales, a board of county commissioners of a

47-31  county whose population is 100,000 or more but less than 400,000,

47-32  may by ordinance, but not as in a case of emergency, impose a tax at

47-33  the rate of up to 1/4 of 1 percent of the gross receipts of any retailer

47-34  from the sale of all tangible personal property sold at retail, or

47-35  stored, used or otherwise consumed in the county, after receiving

47-36  the approval of a majority of the registered voters of the county

47-37  voting on the question at a primary, general or special election. The

47-38  question may be combined with questions submitted pursuant to

47-39  NRS [375.025, 376A.050 and 376A.070 or any combination

47-40  thereof.] 376A.050 or 376A.070, or both.

47-41     2.  If a county imposes a sales tax pursuant to this section and

47-42  NRS 376A.050, the combined additional sales tax must not exceed

47-43  1/4 of 1 percent. A tax imposed pursuant to this section applies

47-44  throughout the county, including incorporated cities in the county.

48-1      3.  Before the election may occur, an open-space plan must be

48-2  adopted by the board of county commissioners pursuant to NRS

48-3  376A.020 and the adopted open-space plan must be endorsed by

48-4  resolution by the city council of each incorporated city within the

48-5  county.

48-6      4.  All fees, taxes, interest and penalties imposed and all

48-7  amounts of tax required to be paid pursuant to this section must be

48-8  paid to the Department of Taxation in the form of remittances

48-9  payable to the Department of Taxation. The Department of Taxation

48-10  shall deposit the payments with the State Treasurer for credit to the

48-11  Sales and Use Tax Account in the State General Fund. The State

48-12  Controller, acting upon the collection data furnished by the

48-13  Department of Taxation, shall transfer monthly all fees, taxes,

48-14  interest and penalties collected during the preceding month to the

48-15  Intergovernmental Fund and remit the money to the county

48-16  treasurer.

48-17     5.  The money received from the tax imposed pursuant to

48-18  subsection 4 must be retained by the county, or remitted to a city or

48-19  general improvement district in the county. The money received by

48-20  a county, city or general improvement district pursuant to this

48-21  section must only be used to pay the cost of:

48-22     (a) The acquisition of land in fee simple for development and

48-23  use as open-space land;

48-24     (b) The acquisition of the development rights of land identified

48-25  as open-space land;

48-26     (c) The creation of a trust fund for the acquisition of land or

48-27  development rights of land pursuant to paragraphs (a) and (b);

48-28     (d) The principal and interest on notes, bonds or other

48-29  obligations issued by the county, city or general improvement

48-30  district for the acquisition of land or development rights of land

48-31  pursuant to paragraphs (a) and (b); or

48-32     (e) Any combination of the uses set forth in paragraphs (a) to

48-33  (d), inclusive.

48-34     6.  The money received from the tax imposed pursuant to this

48-35  section and any applicable penalty or interest must not be used for

48-36  any neighborhood or community park or facility.

48-37     7.  Any money used for the purposes described in this section

48-38  must be used in a manner:

48-39     (a) That is consistent with the provisions of the open-space plan

48-40  adopted pursuant to NRS 376A.020; and

48-41     (b) That provides an equitable allocation of the money among

48-42  the county and the incorporated cities within the county.

 

 

49-1      Sec. 119.  NRS 376A.050 is hereby amended to read as

49-2  follows:

49-3      376A.050  1.  Except as otherwise provided in subsection 2, in

49-4  addition to all other taxes imposed on the revenues from retail sales,

49-5  a board of county commissioners in each county whose population

49-6  is less than 400,000 may by ordinance, but not as in a case of

49-7  emergency, impose a tax at the rate of up to 1/4 of 1 percent of the

49-8  gross receipts of any retailer from the sale of all tangible personal

49-9  property sold at retail, or stored, used or otherwise consumed in the

49-10  county, after receiving the approval of a majority of the registered

49-11  voters of the county voting on the question at a primary, general or

49-12  special election. The question may be combined with questions

49-13  submitted pursuant to NRS [375.025, 376A.040 and 376A.070 or

49-14  any combination thereof.] 376A.040 or 376A.070, or both.

49-15     2.  If a county imposes a sales tax pursuant to this section and

49-16  NRS 376A.040, the combined additional sales tax must not exceed

49-17  1/4 of 1 percent. A tax imposed pursuant to this section applies

49-18  throughout the county, including incorporated cities in the county.

49-19     3.  Before the election occurs, an open-space plan must be

49-20  adopted by the board of county commissioners pursuant to NRS

49-21  376A.020 and the adopted open-space plan must be endorsed by

49-22  resolution by the city council of each incorporated city in the

49-23  county.

49-24     4.  All fees, taxes, interest and penalties imposed and all

49-25  amounts of tax required to be paid pursuant to this section must be

49-26  paid to the Department of Taxation in the form of remittances

49-27  payable to the Department of Taxation. The Department of Taxation

49-28  shall deposit the payments with the State Treasurer for credit to the

49-29  Sales and Use Tax Account in the State General Fund. The State

49-30  Controller, acting upon the collection data furnished by the

49-31  Department of Taxation, shall transfer monthly all fees, taxes,

49-32  interest and penalties collected during the preceding month to the

49-33  Intergovernmental Fund and remit the money to the county

49-34  treasurer.

49-35     Sec. 120.  NRS 376A.050 is hereby amended to read as

49-36  follows:

49-37      376A.050  1.  Except as otherwise provided in subsection 2, in

49-38  addition to all other taxes imposed on the revenues from retail sales,

49-39  a board of county commissioners in each county whose population

49-40  is 100,000 or more but less than 400,000, may by ordinance, but not

49-41  as in a case of emergency, impose a tax at the rate of up to 1/4 of 1

49-42  percent of the gross receipts of any retailer from the sale of all

49-43  tangible personal property sold at retail, or stored, used or otherwise

49-44  consumed in the county, after receiving the approval of a majority

49-45  of the registered voters of the county voting on the question at a

50-1  primary, general or special election. The question may be combined

50-2  with questions submitted pursuant to NRS [375.025, 376A.040 and

50-3  376A.070 or any combination thereof.] 376A.040 or 376A.070, or

50-4  both.

50-5      2.  If a county imposes a sales tax pursuant to this section and

50-6  NRS 376A.040, the combined additional sales tax must not exceed

50-7  1/4 of 1 percent. A tax imposed pursuant to this section applies

50-8  throughout the county, including incorporated cities in the county.

50-9      3.  Before the election occurs, an open-space plan must be

50-10  adopted by the board of county commissioners pursuant to NRS

50-11  376A.020 and the adopted open-space plan must be endorsed by

50-12  resolution by the city council of each incorporated city in the

50-13  county.

50-14     4.  All fees, taxes, interest and penalties imposed and all

50-15  amounts of tax required to be paid pursuant to this section must be

50-16  paid to the Department of Taxation in the form of remittances

50-17  payable to the Department of Taxation. The Department of Taxation

50-18  shall deposit the payments with the State Treasurer for credit to the

50-19  Sales and Use Tax Account in the State General Fund. The State

50-20  Controller, acting upon the collection data furnished by the

50-21  Department of Taxation, shall transfer monthly all fees, taxes,

50-22  interest and penalties collected during the preceding month to the

50-23  Intergovernmental Fund and remit the money to the county

50-24  treasurer.

50-25     Sec. 121.  NRS 376A.070 is hereby amended to read as

50-26  follows:

50-27      376A.070  1.  The board of county commissioners in a county

50-28  whose population is less than 400,000 may levy an ad valorem tax at

50-29  the rate of up to 1 cent on each $100 of assessed valuation upon all

50-30  taxable property in the county after receiving the approval of a

50-31  majority of the registered voters of the county voting on the question

50-32  at a primary, general or special election. The question may be

50-33  combined with questions submitted pursuant to NRS [375.025,

50-34  376A.040 and 376A.050 or any combination thereof.] 376A.040 or

50-35  376A.050, or both. A tax imposed pursuant to this section applies

50-36  throughout the county, including incorporated cities in the county.

50-37     2.  The Department of Taxation shall add an amount equal to

50-38  the rate of any tax imposed pursuant to this section multiplied by the

50-39  total assessed valuation of the county to the allowed revenue from

50-40  taxes ad valorem of the county.

50-41     3.  Before the tax is imposed, an open-space plan must be

50-42  adopted by the board of county commissioners pursuant to NRS

50-43  376A.020 and the adopted open-space plan must be endorsed by

50-44  resolution by the city council of each incorporated city within the

50-45  county.

51-1      Sec. 122.  NRS 376A.070 is hereby amended to read as

51-2  follows:

51-3      376A.070  1.  The board of county commissioners in a county

51-4  whose population is 100,000 or more but less than 400,000, may

51-5  levy an ad valorem tax at the rate of up to 1 cent on each $100 of

51-6  assessed valuation upon all taxable property in the county after

51-7  receiving the approval of a majority of the registered voters of the

51-8  county voting on the question at a primary, general or special

51-9  election. The question may be combined with questions submitted

51-10  pursuant to NRS [375.025, 376A.040 and 376A.050 or any

51-11  combination thereof.] 376A.040 or 376A.050, or both. A tax

51-12  imposed pursuant to this section applies throughout the county,

51-13  including incorporated cities in the county.

51-14     2.  The Department of Taxation shall add an amount equal to

51-15  the rate of any tax imposed pursuant to this section multiplied by the

51-16  total assessed valuation of the county to the allowed revenue from

51-17  taxes ad valorem of the county.

51-18     3.  Before the tax is imposed, an open-space plan must be

51-19  adopted by the board of county commissioners pursuant to NRS

51-20  376A.020 and the adopted open-space plan must be endorsed by

51-21  resolution by the city council of each incorporated city within the

51-22  county.

51-23     Sec. 123.  Chapter 218 of NRS is hereby amended by adding

51-24  thereto the provisions set forth as sections 148 to 153, inclusive, of

51-25  this act.

51-26     Sec. 124.  As used in sections 124 to 128, inclusive, of this

51-27  act, “Committee” means the Legislative Committee on Taxation,

51-28  Public Revenue and Tax Policy.

51-29     Sec. 125.  1.  There is hereby established a Legislative

51-30  Committee on Taxation, Public Revenue and Tax Policy

51-31  consisting of:

51-32     (a) The Speaker of the Assembly, or a member of the Assembly

51-33  designated by the Speaker of the Assembly;

51-34     (b) The Minority Leader of the Assembly, or a member of the

51-35  Assembly designated by the Minority Leader of the Assembly;

51-36     (c) The Majority Leader of the Senate, or a member of the

51-37  Senate designated by the Majority Leader of the Senate;

51-38     (d) The Minority Leader of the Senate, or a member of the

51-39  Senate designated by the Minority Leader of the Senate;

51-40     (e) Two members appointed by the Speaker of the Assembly

51-41  who were members of the Assembly Committee on Taxation

51-42  during the immediately preceding legislative session; and

51-43     (f) Two members appointed by the Majority Leader of the

51-44  Senate who were members of the Senate Committee on Taxation

51-45  during the immediately preceding legislative session.

52-1      2.  The members of the Committee shall elect a Chairman and

52-2  Vice Chairman from among their members. The Chairman must

52-3  be elected from one house of the Legislature and the Vice

52-4  Chairman from the other house. After the initial election of a

52-5  Chairman and Vice Chairman, each of those officers holds office

52-6  for a term of 2 years commencing on July 1 of each odd-numbered

52-7  year. If a vacancy occurs in the Chairmanship or Vice

52-8  Chairmanship, the members of the Committee shall elect a

52-9  replacement for the remainder of the unexpired term.

52-10     3.  Any member of the Committee who is not a candidate for

52-11  reelection or who is defeated for reelection continues to serve until

52-12  the convening of the next session of the Legislature.

52-13     4.  Vacancies on the Committee must be filled in the same

52-14  manner as the original appointments.

52-15     Sec. 126.  1.  The members of the Committee shall meet

52-16  throughout each year at the times and places specified by a call of

52-17  the Chairman or a majority of the Committee.

52-18     2.  The Director of the Legislative Counsel Bureau or his

52-19  designee shall act as the nonvoting recording Secretary.

52-20     3.  The Committee shall prescribe regulations for its own

52-21  management and government.

52-22     4.  Except as otherwise provided in subsection 5, five voting

52-23  members of the Committee constitute a quorum.

52-24     5.  Any recommended legislation proposed by the Committee

52-25  must be approved by a majority of the members of the Senate and

52-26  by a majority of the members of the Assembly serving on the

52-27  Committee.

52-28     6.  Except during a regular or special session of the

52-29  Legislature, the members of the Committee are entitled to receive

52-30  the compensation provided for a majority of the members of the

52-31  Legislature during the first 60 days of the preceding regular

52-32  session, the per diem allowance provided for state officers and

52-33  employees generally and the travel expenses provided pursuant to

52-34  NRS 218.2207 for each day or portion of a day of attendance at a

52-35  meeting of the Committee and while engaged in the business of

52-36  the Committee. The salaries and expenses paid pursuant to this

52-37  subsection and the expenses of the Committee must be paid from

52-38  the Legislative Fund.

52-39     Sec. 127.  The Committee may:

52-40     1.  Review and study:

52-41     (a) The specific taxes collected in this state, including, without

52-42  limitation, taxes on gross receipts, mining, property, sales or

52-43  services, business profits, employees of business, slot route

52-44  operators and car rental companies;

53-1      (b) The implementation of any taxes, fees and other methods

53-2  for generating public revenue in this state;

53-3      (c) The impact of any changes to taxes, fees and other methods

53-4  for generating public revenue that result from legislation enacted

53-5  by the Legislature on the residents of this state and on the

53-6  businesses located in this state, doing business in this state or

53-7  considering locating in this state;

53-8      (d) The fiscal effects of any taxes, fees and other methods for

53-9  generating public revenue;

53-10     (e) Broad issues of tax policy and fiscal policy relevant to the

53-11  future of the State of Nevada; and

53-12     (f) Any other issues related to taxation, the generation of

53-13  public revenue, tax policy or fiscal policy which affect this state.

53-14     2.  Conduct investigations and hold hearings in connection

53-15  with its powers pursuant to this section.

53-16     3.  Contract with one or more consultants to obtain technical

53-17  advice concerning its review and study.

53-18     4.  Apply for any available grants and accept any gifts, grants

53-19  or donations and use any such gifts, grants or donations to aid the

53-20  Committee in exercising its powers pursuant to this section.

53-21     5.  Request that the Legislative Counsel Bureau assist in the

53-22  research, investigations, hearings, studies and reviews of the

53-23  Committee.

53-24     6.  Recommend to the Legislature, as a result of its review and

53-25  study, any appropriate legislation.

53-26     Sec. 128.  1.  If the Committee conducts investigations or

53-27  holds hearings pursuant to subsection 2 of section 127 of this act:

53-28     (a) The Secretary of the Committee or, in his absence, a

53-29  member designated by the Committee may administer oaths;

53-30     (b) The Secretary or Chairman of the Committee may cause

53-31  the deposition of witnesses, residing either within or outside of this

53-32  state, to be taken in the manner prescribed by rule of court for

53-33  taking depositions in civil actions in the district courts; and

53-34     (c) The Chairman of the Committee may issue subpoenas to

53-35  compel the attendance of witnesses and the production of books

53-36  and papers.

53-37     2.  If a witness refuses to attend or testify or produce books or

53-38  papers as required by the subpoena, the Chairman of the

53-39  Committee may report to the district court by a petition which sets

53-40  forth that:

53-41     (a) Due notice has been given of the time and place of

53-42  attendance of the witness or the production of the books or papers;

53-43     (b) The witness has been subpoenaed by the Committee

53-44  pursuant to this section; and

54-1      (c) The witness has failed or refused to attend or produce the

54-2  books or papers required by the subpoena before the Committee

54-3  that is named in the subpoena, or has refused to answer questions

54-4  propounded to him.

54-5  The petition may request an order of the court compelling the

54-6  witness to attend and testify or produce the books and papers

54-7  before the Committee.

54-8      3.  Upon such a petition, the court shall enter an order

54-9  directing the witness to appear before the court at a time and place

54-10  to be fixed by the court in its order, the time to be not more than

54-11  10 days after the date of the order, and to show cause why he has

54-12  not attended or testified or produced the books or papers before

54-13  the Committee. A certified copy of the order must be served upon

54-14  the witness.

54-15     4.  If it appears to the court that the subpoena was regularly

54-16  issued by the Committee, the court shall enter an order that the

54-17  witness appear before the Committee at the time and place fixed in

54-18  the order and testify or produce the required books or papers.

54-19  Failure to obey the order constitutes contempt of court.

54-20     Sec. 129.  Each witness who appears before the Committee by

54-21  its order, except a state officer or employee, is entitled to receive

54-22  for his attendance the fees and mileage provided for witnesses in

54-23  civil cases in the courts of record of this state. The fees and

54-24  mileage must be audited and paid upon the presentation of proper

54-25  claims sworn to by the witness and approved by the Secretary and

54-26  Chairman of the Committee.

54-27     Sec. 130.  NRS 218.53883 is hereby amended to read as

54-28  follows:

54-29      218.53883  1.  The Committee shall:

54-30     (a) Review the laws relating to the exemptions from and the

54-31  distribution of revenue generated by state and local taxes. In

54-32  conducting the review, the Committee [may] :

54-33         (1) May consider the purposes for which the various state

54-34  and local taxes were imposed, the actual use of the revenue

54-35  collected from the various state and local taxes , and any relief to the

54-36  taxpayers from the burden of the various state and local taxes that

54-37  may result from any possible recommendations of the Committee.

54-38         (2) Shall consider the purposes for which various

54-39  exemptions from those taxes were adopted, whether any of those

54-40  exemptions have become obsolete or no longer serve their

54-41  intended purpose, and whether any of those exemptions should be

54-42  repealed.

54-43     (b) Study whether removing the authority of the Board of

54-44  County Commissioners of Washoe County to impose a certain

55-1  additional governmental services tax is a prudent act which is in the

55-2  best interests of this state.

55-3      2.  In conducting its review of the laws relating to the

55-4  exemptions from and the distribution of revenue generated by state

55-5  and local taxes, the Committee may review:

55-6      (a) The exemptions and distribution of the revenue from:

55-7          (1) The local school support tax imposed by chapter 374 of

55-8  NRS;

55-9          (2) The tax on aviation fuel and motor vehicle fuel imposed

55-10  by or pursuant to chapter 365 of NRS;

55-11         (3) The tax on intoxicating liquor imposed by chapter 369 of

55-12  NRS;

55-13         (4) The tax on fuel imposed pursuant to chapter 373 of NRS;

55-14         (5) The tax on tobacco imposed by chapter 370 of NRS;

55-15         (6) The governmental services tax imposed by or pursuant to

55-16  chapter 371 of NRS;

55-17         (7) The tax imposed on gaming licensees by or pursuant to

55-18  chapter 463 of NRS;

55-19         (8) Property taxes imposed pursuant to chapter 361 of NRS;

55-20         (9) The tax on the transfer of real property imposed by or

55-21  pursuant to chapter 375 of NRS; and

55-22         (10) Any other state or local tax.

55-23     (b) The proper crediting of gasoline tax revenue if the collection

55-24  is moved to the terminal rack level.

55-25     3.  The Committee may:

55-26     (a) Conduct investigations and hold hearings in connection with

55-27  its review and study;

55-28     (b) Contract with one or more consultants to obtain technical

55-29  advice concerning the study conducted pursuant to NRS 218.53884;

55-30     (c) Apply for any available grants and accept any gifts, grants or

55-31  donations and use any such gifts, grants or donations to aid the

55-32  committee in carrying out its duties pursuant to this chapter;

55-33     (d) Direct the Legislative Counsel Bureau to assist in its

55-34  research, investigations, review and study; and

55-35     (e) Recommend to the Legislature, as a result of its review and

55-36  study, any appropriate legislation.

55-37     Sec. 131.  (Deleted.)

55-38     Sec. 132.  (Deleted.)

55-39     Sec. 133.  NRS 233B.039 is hereby amended to read as

55-40  follows:

55-41      233B.039  1.  The following agencies are entirely exempted

55-42  from the requirements of this chapter:

55-43     (a) The Governor.

55-44     (b) The Department of Corrections.

55-45     (c) The University and Community College System of Nevada.

56-1      (d) The Office of the Military.

56-2      (e) [The] Except as otherwise provided in section 48 of this act,

56-3  the State Gaming Control Board.

56-4      (f) The Nevada Gaming Commission.

56-5      (g) The Welfare Division of the Department of Human

56-6  Resources.

56-7      (h) The Division of Health Care Financing and Policy of the

56-8  Department of Human Resources.

56-9      (i) The State Board of Examiners acting pursuant to chapter 217

56-10  of NRS.

56-11     (j) Except as otherwise provided in NRS 533.365, the Office of

56-12  the State Engineer.

56-13     (k) The Division of Industrial Relations of the Department of

56-14  Business and Industry acting to enforce the provisions of NRS

56-15  618.375.

56-16     (l) The Administrator of the Division of Industrial Relations of

56-17  the Department of Business and Industry in establishing and

56-18  adjusting the schedule of fees and charges for accident benefits

56-19  pursuant to subsection 2 of NRS 616C.260.

56-20     (m) The Board to Review Claims in adopting resolutions to

56-21  carry out its duties pursuant to NRS 590.830.

56-22     2.  Except as otherwise provided in subsection 5 and NRS

56-23  391.323, the Department of Education, the Board of the Public

56-24  Employees’ Benefits Program and the Commission on Professional

56-25  Standards in Education are subject to the provisions of this chapter

56-26  for the purpose of adopting regulations but not with respect to any

56-27  contested case.

56-28     3.  The special provisions of:

56-29     (a) Chapter 612 of NRS for the distribution of regulations by

56-30  and the judicial review of decisions of the Employment Security

56-31  Division of the Department of Employment, Training and

56-32  Rehabilitation;

56-33     (b) Chapters 616A to 617, inclusive, of NRS for the

56-34  determination of contested claims;

56-35     (c) Chapter 703 of NRS for the judicial review of decisions of

56-36  the Public Utilities Commission of Nevada;

56-37     (d) Chapter 91 of NRS for the judicial review of decisions of the

56-38  Administrator of the Securities Division of the Office of the

56-39  Secretary of State; and

56-40     (e) NRS 90.800 for the use of summary orders in contested

56-41  cases,

56-42  prevail over the general provisions of this chapter.

56-43     4.  The provisions of NRS 233B.122, 233B.124, 233B.125 and

56-44  233B.126 do not apply to the Department of Human Resources in

57-1  the adjudication of contested cases involving the issuance of letters

57-2  of approval for health facilities and agencies.

57-3      5.  The provisions of this chapter do not apply to:

57-4      (a) Any order for immediate action, including, but not limited

57-5  to, quarantine and the treatment or cleansing of infected or infested

57-6  animals, objects or premises, made under the authority of the State

57-7  Board of Agriculture, the State Board of Health or any other agency

57-8  of this state in the discharge of a responsibility for the preservation

57-9  of human or animal health or for insect or pest control;

57-10     (b) An extraordinary regulation of the State Board of Pharmacy

57-11  adopted pursuant to NRS 453.2184; or

57-12     (c) A regulation adopted by the State Board of Education

57-13  pursuant to NRS 392.644 or 394.1694.

57-14     6.  The State Board of Parole Commissioners is subject to the

57-15  provisions of this chapter for the purpose of adopting regulations but

57-16  not with respect to any contested case.

57-17     Sec. 134.  Chapter 244 of NRS is hereby amended by adding

57-18  thereto a new section to read as follows:

57-19     1.  There is hereby imposed a tax at a rate of 1 percent of the

57-20  gross receipts from the rental of transient lodging in each county

57-21  upon those persons in the business of providing lodging who are

57-22  required to pay the tax imposed pursuant to NRS 244.3352. This

57-23  tax is in addition to any other taxes imposed on the revenue from

57-24  the rental of transient lodging.

57-25     2.  The tax imposed pursuant to subsection 1 must be:

57-26     (a) Collected and administered by the county in which the

57-27  transient lodging is located in the same manner as provided for

57-28  the tax imposed pursuant to NRS 244.3352.

57-29     (b) Paid within the time set forth in the schedule of payment

57-30  adopted by that county for the tax imposed pursuant to NRS

57-31  244.3352.

57-32     3.  The tax imposed pursuant to subsection 1 may be collected

57-33  from the paying guests and may be shown as an addition to the

57-34  charge for the rental of transient lodging. The person providing

57-35  the transient lodging is liable to the State for the payment of the

57-36  tax whether or not it is actually collected from the paying guest.

57-37     4.  If the tax imposed pursuant to subsection 1 is not paid

57-38  within the time set forth in the schedule for payment, the

57-39  governmental entity collecting the tax shall charge and collect in

57-40  addition to the tax:

57-41     (a) A penalty of not more than 10 percent of the amount due,

57-42  exclusive of interest, or the administrative fee established by the

57-43  board of county commissioners pursuant to NRS 244.3352,

57-44  whichever is greater; and

58-1      (b) Interest on the amount due at the rate of not more than 1.5

58-2  percent per month or fraction thereof from the date on which the

58-3  tax became due until the date of payment.

58-4      5.  The governmental entity collecting the tax imposed

58-5  pursuant to subsection 1 shall deposit all proceeds of the tax and

58-6  any applicable penalties and interest with the State Treasurer for

58-7  credit to the State General Fund.

58-8      6.  As used in this section “gross receipts from the rental of

58-9  transient lodging” does not include the tax imposed and collected

58-10  from paying guests pursuant to this section or NRS 244.3352 or

58-11  268.096.

58-12     Sec. 135.  NRS 244.3357 is hereby amended to read as

58-13  follows:

58-14      244.3357  On or before August 15 of each year, the board of

58-15  county commissioners in each county shall submit a report to the

58-16  Department of Taxation which states:

58-17     1.  The rate of all taxes imposed on the revenues from the rental

58-18  of transient lodging pursuant to NRS 244.335 and 244.3352 and any

58-19  special act in the preceding fiscal year;

58-20     2.  The total amount of revenue collected from all taxes

58-21  imposed on the revenues from the rental of transient lodging

58-22  pursuant to NRS 244.335 and 244.3352 and any special act in the

58-23  preceding fiscal year; [and]

58-24     3.  The total amount of revenue collected from the tax

58-25  imposed on the revenues from the rental of transient lodging

58-26  pursuant to section 134 of this act; and

58-27     4.  The manner in which the revenue reported pursuant to

58-28  subsection 2 was used in the previous fiscal year.

58-29     Sec. 136.  NRS 244.3358 is hereby amended to read as

58-30  follows:

58-31      244.3358  1.  A county whose population is less than 100,000

58-32  may by ordinance assign to a district created pursuant to chapter 318

58-33  of NRS which has been granted the basic power of furnishing

58-34  recreational facilities all or any portion of the proceeds of any tax on

58-35  the revenues from the rental of transient lodging which is imposed

58-36  by the county and collected within the boundaries of the district,

58-37  except the tax imposed pursuant to NRS 244.3352 , [or] a tax

58-38  imposed pursuant to NRS 244.3351[.] or the tax imposed pursuant

58-39  to section 134 of this act.

58-40     2.  The district may use the proceeds assigned pursuant to

58-41  subsection 1 for any purpose authorized pursuant to NRS 318.143.

58-42     3.  The district may, with the consent of the board of county

58-43  commissioners or as otherwise provided in NRS 268.460,

58-44  irrevocably pledge the proceeds assigned pursuant to subsection 1

58-45  for:

59-1      (a) The repayment of any bonds or short-term or medium-term

59-2  obligations issued pursuant to chapter 318 or 350 of NRS for any

59-3  lawful purpose pertaining to the furnishing of recreational facilities;

59-4  or

59-5      (b) The refinancing of any such bonds or obligations.

59-6  The consent of the board of county commissioners must be given by

59-7  resolution. If any proceeds are pledged pursuant to this subsection,

59-8  the assignment of the proceeds may not be revoked until the bonds

59-9  or short-term or medium-term obligations for which the proceeds

59-10  were pledged have been completely repaid.

59-11     4.  No assignment may be made pursuant to this section which

59-12  is inconsistent with an assignment made or contract entered into for

59-13  the purposes of NRS 244A.597 to 244A.655, inclusive.

59-14     5.  A county which makes an assignment pursuant to this

59-15  section may retain an amount equal to the reasonable cost of

59-16  collecting the tax, which must not exceed 2 percent of the proceeds

59-17  of the tax for any period of collection.

59-18     Sec. 137.  NRS 244.3359 is hereby amended to read as

59-19  follows:

59-20      244.3359  1.  A county whose population is 400,000 or more

59-21  shall not impose a new tax on the rental of transient lodging or

59-22  increase the rate of an existing tax on the rental of transient lodging

59-23  after March 25, 1991, except pursuant to NRS 244.3351 and

59-24  244.3352[.] and section 134 of this act.

59-25     2.  A county whose population is 100,000 or more but less than

59-26  400,000 shall not impose a new tax on the rental of transient lodging

59-27  or increase the rate of an existing tax on the rental of transient

59-28  lodging after March 25, 1991[.] , except pursuant to section 134 of

59-29  this act.

59-30     3.  The Legislature hereby declares that the limitation imposed

59-31  by subsection 2 will not be repealed or amended except as otherwise

59-32  provided in section 134 of this act or to allow the imposition of an

59-33  increase in such a tax for the promotion of tourism or for the

59-34  construction or operation of tourism facilities by a convention and

59-35  visitors authority.

59-36     Sec. 138.  NRS 244A.637 is hereby amended to read as

59-37  follows:

59-38      244A.637  1.  For the acquisition of any recreational facilities

59-39  authorized in NRS 244A.597 to 244A.655, inclusive, the county fair

59-40  and recreation board, at any time or from time to time may:

59-41     (a) In the name of and on behalf of the county, issue:

59-42         (1) General obligation bonds, payable from taxes; and

59-43         (2) General obligation bonds, payable from taxes, which

59-44  payment is additionally secured by a pledge of gross or net revenues

59-45  derived from the operation of such recreational facilities, and, if so

60-1  determined by the board, further secured by a pledge of such other

60-2  gross or net revenues as may be derived from any other income-

60-3  producing project of the county or from any license or other excise

60-4  taxes levied for revenue by the county, or otherwise, as may be

60-5  legally made available for their payment;

60-6      (b) In the name of and on behalf of the county fair and

60-7  recreation board, issue revenue bonds:

60-8          (1) Payable from the net revenues to be derived from the

60-9  operation of such recreational facilities;

60-10         (2) Secured by a pledge of revenues from any tax on the

60-11  rental of transient lodging levied for revenue by the county or a city

60-12  [;] , other than revenues from the tax on the rental of transient

60-13  lodging imposed pursuant to section 134 of this act;

60-14         (3) Secured by any other revenue that may be legally made

60-15  available for their payment; or

60-16         (4) Payable or secured by any combination of subparagraph

60-17  (1), (2) or (3); and

60-18     (c) Make a contract with the United States of America, or any

60-19  agency or instrumentality thereof, or any other person or agency,

60-20  public or private, creating an indebtedness if a question authorizing

60-21  such contract is submitted to and approved by a majority of the

60-22  qualified electors of the county in the manner provided in NRS

60-23  350.020 to 350.070, inclusive. This paragraph does not apply to

60-24  contracts for the prepayment of rent or other similar obligations.

60-25     2.  Revenue bonds issued pursuant to this section must be

60-26  authorized by resolution of the county fair and recreation board, and

60-27  no further approval by any person, board or commission is required.

60-28     Sec. 139.  Chapter 268 of NRS is hereby amended by adding

60-29  thereto a new section to read as follows:

60-30     1.  There is hereby imposed a tax at a rate of 1 percent of the

60-31  gross receipts from the rental of transient lodging in each city

60-32  upon those persons in the business of providing lodging who are

60-33  required to pay the tax imposed pursuant to NRS 268.096. This tax

60-34  is in addition to any other taxes imposed on the revenue from the

60-35  rental of transient lodging.

60-36     2.  The tax imposed pursuant to subsection 1 must be:

60-37     (a) Collected and administered by the city in which the

60-38  transient lodging is located in the same manner as provided for

60-39  the tax imposed pursuant to NRS 268.096.

60-40     (b) Paid within the time set forth in the schedule of payment

60-41  adopted by that city for the tax imposed pursuant to NRS 268.096.

60-42     3.  The tax imposed pursuant to subsection 1 may be collected

60-43  from the paying guests and may be shown as an addition to the

60-44  charge for the rental of transient lodging. The person providing

61-1  the transient lodging is liable to the State for the payment of the

61-2  tax whether or not it is actually collected from the paying guest.

61-3      4.  If the tax imposed pursuant to subsection 1 is not paid

61-4  within the time set forth in the schedule for payment, the city shall

61-5  charge and collect in addition to the tax:

61-6      (a) A penalty of not more than 10 percent of the amount due,

61-7  exclusive of interest, or the administrative fee established by the

61-8  governing body of the city pursuant to NRS 268.096, whichever is

61-9  greater; and

61-10     (b) Interest on the amount due at the rate of not more than 1.5

61-11  percent per month or fraction thereof from the date on which the

61-12  tax became due until the date of payment.

61-13     5.  The governmental entity collecting the tax imposed

61-14  pursuant to subsection 1 shall deposit all proceeds of the tax and

61-15  any applicable penalties and interest with the State Treasurer for

61-16  credit to the State General Fund.

61-17     6.  As used in this section “gross receipts from the rental of

61-18  transient lodging” does not include the tax imposed and collected

61-19  from paying guests pursuant to this section or NRS 244.3352 or

61-20  268.096.

61-21     Sec. 140.  NRS 268.0966 is hereby amended to read as

61-22  follows:

61-23      268.0966  On or before August 15 of each year, the governing

61-24  body of each city shall submit a report to the Department of

61-25  Taxation which states:

61-26     1.  The rate of all taxes imposed on the revenues from the rental

61-27  of transient lodging pursuant to NRS 268.095 and 268.096 and any

61-28  special act in the preceding fiscal year;

61-29     2.  The total amount of revenue collected from all taxes

61-30  imposed on the revenues from the rental of transient lodging

61-31  pursuant to NRS 268.095 and 268.096 and any special act in the

61-32  preceding fiscal year; [and]

61-33     3.  The total amount of revenue collected from the tax

61-34  imposed on the revenues from the rental of transient lodging

61-35  pursuant to section 139 of this act; and

61-36     4.  The manner in which the revenue reported pursuant to

61-37  subsection 2 was used in the previous fiscal year.

61-38     Sec. 141.  NRS 268.0968 is hereby amended to read as

61-39  follows:

61-40      268.0968  1.  Except as otherwise provided in NRS 268.096

61-41  and 268.801 to 268.808, inclusive, and section 139 of this act, a

61-42  city located in a county whose population is 400,000 or more shall

61-43  not impose a new tax on the rental of transient lodging or increase

61-44  the rate of an existing tax on the rental of transient lodging after

61-45  March 25, 1991.

62-1      2.  Except as otherwise provided in NRS 268.7845[,] and

62-2  section 139 of this act, a city located in a county whose population

62-3  is 100,000 or more but less than 400,000 shall not impose a new tax

62-4  on the rental of transient lodging or increase the rate of an existing

62-5  tax on the rental of transient lodging after March 25, 1991.

62-6      3.  The Legislature hereby declares that the limitation imposed

62-7  by subsection 2 will not be repealed or amended except as otherwise

62-8  provided in section 139 of this act or to allow the imposition of an

62-9  increase in such a tax for:

62-10     (a) The promotion of tourism;

62-11     (b) The construction or operation of tourism facilities by a

62-12  convention and visitors authority; or

62-13     (c) The acquisition, establishment, construction or expansion of

62-14  one or more railroad grade separation projects.

62-15     Sec. 142.  Chapter 338 of NRS is hereby amended by adding

62-16  thereto a new section to read as follows:

62-17     A public body shall include in each contract for the

62-18  construction, alteration or repair of any public work, a clause

62-19  requiring each contractor, subcontractor and other person who

62-20  provides labor, equipment, materials, supplies or services for the

62-21  public work to comply with the requirements of all applicable state

62-22  and local laws, including, without limitation, any applicable

62-23  licensing requirements and requirements for the payment of sales

62-24  and use taxes on equipment, materials and supplies provided for

62-25  the public work.

62-26     Sec. 143.  Chapter 353 of NRS is hereby amended by adding

62-27  thereto the provisions set forth as sections 144 and 145 of this act.

62-28     Sec. 144.  “Account” means the Disaster Relief Account

62-29  created pursuant to NRS 353.2735.

62-30     Sec. 145.  1.  There is hereby created the Net Profits Tax

62-31  Stabilization Account in the State General Fund. The Interim

62-32  Finance Committee shall administer the account.

62-33     2.  The balance in the account at the end of each fiscal year

62-34  may not exceed 30 percent of the estimate of the total revenue

62-35  from the tax imposed by section 16 of this act prepared by the

62-36  Economic Forum pursuant to NRS 353.228 for that fiscal year.

62-37  Any revenue in excess of that amount must be deposited to the

62-38  credit of the Fund to Stabilize the Operation of the State

62-39  Government.

62-40     3.  If, for any fiscal year, the revenue from the tax imposed

62-41  pursuant to section 16 of this act falls short by 5 percent or more

62-42  of the estimate of the total revenue from the tax prepared by the

62-43  Economic Forum pursuant to NRS 353.228 for that fiscal year,

62-44  the Interim Finance Committee may, at a time when the

62-45  Legislature is not in session, allocate money in the account to

63-1  supplement regular legislative appropriations and to pay claims

63-2  that are obligations of the state.

63-3      4.  The Governor shall, biannually, determine the revenue

63-4  received from the tax imposed by section 16 of this act and submit

63-5  any recommendations to the Interim Finance Committee for

63-6  allocations to be made from the Account.

63-7      Sec. 146.  NRS 353.1465 is hereby amended to read as

63-8  follows:

63-9      353.1465  1.  Upon approval of the State Board of Finance, a

63-10  state agency may enter into contracts with issuers of credit cards or

63-11  debit cards or operators of systems that provide for the electronic

63-12  transfer of money to provide for the acceptance of credit cards, debit

63-13  cards or electronic transfers of money by the agency:

63-14     (a) For the payment of money owed to the agency for taxes,

63-15  interest, penalties or any other obligation; or

63-16     (b) In payment for goods or services.

63-17     2.  Before a state agency may enter into a contract pursuant to

63-18  subsection 1, the agency must submit the proposed contract to the

63-19  State Treasurer for his review and transmittal to the State Board of

63-20  Finance.

63-21     3.  Except as otherwise provided in subsection 4, if the issuer or

63-22  operator charges the state agency a fee for each use of a credit card

63-23  or debit card or for each electronic transfer of money, the state

63-24  agency may require the cardholder or the person requesting the

63-25  electronic transfer of money to pay a fee[,] which must not exceed

63-26  the amount charged to the state agency by the issuer or operator.

63-27     4.  A state agency that is required to pay a fee charged by the

63-28  issuer or operator for the use of a credit card or debit card or for an

63-29  electronic transfer of money may, pursuant to NRS 353.148, file a

63-30  claim with the Director of the Department of Administration for

63-31  reimbursement of the fees paid to the issuer or operator during the

63-32  immediately preceding quarter.

63-33     5.  The Director of the Department of Administration shall

63-34  adopt regulations providing for the submission of payments to

63-35  state agencies pursuant to contracts authorized by this section.

63-36  The regulations must not conflict with a regulation adopted

63-37  pursuant to NRS 360A.020 or section 69 of this act.

63-38     6.  As used in this section:

63-39     (a) “Cardholder” means the person or organization named on the

63-40  face of a credit card or debit card to whom or for whose benefit the

63-41  credit card or debit card is issued by an issuer.

63-42     (b) “Credit card” means any instrument or device, whether

63-43  known as a credit card or credit plate[,] or by any other name,

63-44  issued with or without a fee by an issuer for the use of the

64-1  cardholder in obtaining money, property, goods, services or

64-2  anything else of value on credit.

64-3      (c) “Debit card” means any instrument or device, whether

64-4  known as a debit card or by any other name, issued with or without

64-5  a fee by an issuer for the use of the cardholder in depositing,

64-6  obtaining or transferring funds.

64-7      (d) “Electronic transfer of money” has the meaning ascribed to it

64-8  in NRS 463.01473.

64-9      (e) “Issuer” means a business organization, financial institution

64-10  or authorized agent of a business organization or financial institution

64-11  that issues a credit card or debit card.

64-12     Sec. 147.  NRS 353.210 is hereby amended to read as follows:

64-13      353.210  1.  Except as otherwise provided in subsection 6, on

64-14  or before September 1 of each even-numbered year, all departments,

64-15  institutions and other agencies of the Executive Department of the

64-16  State Government, and all agencies of the Executive Department of

64-17  the State Government receiving state money, fees or other money

64-18  under the authority of the State, including those operating on money

64-19  designated for specific purposes by the Nevada Constitution or

64-20  otherwise, shall prepare, on blanks furnished them by the Chief, and

64-21  submit to the Chief [estimates] :

64-22     (a) The number of positions within the department, institution

64-23  or agency that have been vacant for at least 12 months, the

64-24  number of months each such position has been vacant and the

64-25  reasons for each such vacancy; and

64-26     (b) Estimates of their expenditure requirements, together with

64-27  all anticipated income from fees and all other sources, for the next 2

64-28  fiscal years compared with the corresponding figures of the last

64-29  completed fiscal year and the estimated figures for the current fiscal

64-30  year.

64-31     2.  The Chief shall direct that one copy of the forms submitted

64-32  pursuant to subsection 1, accompanied by every supporting schedule

64-33  and any other related material, be delivered directly to the Fiscal

64-34  Analysis Division of the Legislative Counsel Bureau on or before

64-35  September 1 of each even-numbered year.

64-36     3.  The Budget Division of the Department of Administration

64-37  shall give advance notice to the Fiscal Analysis Division of the

64-38  Legislative Counsel Bureau of any conference between the Budget

64-39  Division of the Department of Administration and personnel of

64-40  other state agencies regarding budget estimates. A fiscal analyst of

64-41  the Legislative Counsel Bureau or his designated representative may

64-42  attend any such conference.

64-43     4.  The estimates of expenditure requirements submitted

64-44  pursuant to subsection 1 must be classified to set forth the data of

64-45  funds, organizational units, and the character and objects of

65-1  expenditures, and must include a mission statement and

65-2  measurement indicators for each program. The organizational units

65-3  may be subclassified by functions and activities, or in any other

65-4  manner at the discretion of the Chief.

65-5      5.  If any department, institution or other agency of the

65-6  Executive Department of the State Government, whether its money

65-7  is derived from state money or from other money collected under

65-8  the authority of the State, fails or neglects to submit estimates of its

65-9  expenditure requirements as provided in this section, the Chief may,

65-10  from any data at hand in his office or which he may examine or

65-11  obtain elsewhere, make and enter a proposed budget for the

65-12  department, institution or agency in accordance with the data.

65-13     6.  Agencies, bureaus, commissions and officers of the

65-14  Legislative Department, the Public Employees’ Retirement System

65-15  and the Judicial Department of the State Government shall submit to

65-16  the Chief for his information in preparing the proposed executive

65-17  budget the budgets which they propose to submit to the Legislature.

65-18     Sec. 148.  NRS 353.213 is hereby amended to read as follows:

65-19      353.213  1.  In preparing the proposed budget for the

65-20  Executive Department of the State Government for each biennium,

65-21  the Chief shall not exceed the limit upon total proposed

65-22  expenditures for purposes other than construction from the State

65-23  General Fund calculated pursuant to this section. The base for each

65-24  biennium is the total expenditure, for the purposes limited, from the

65-25  State General Fund appropriated and authorized by the Legislature

65-26  for the [biennium beginning on July 1, 1975.] immediately

65-27  preceding biennium, minus any amount transferred from the State

65-28  General Fund to any other fund during that biennium.

65-29     2.  The limit for each biennium is calculated as follows:

65-30     (a) The amount of expenditure constituting the base is

65-31  multiplied by the percentage of change in population [for] on July 1

65-32  of the first fiscal year in the current biennium from the population

65-33  on [July 1, 1974,] July 1 of the first fiscal year in the immediately

65-34  preceding biennium, and this product is added to or subtracted from

65-35  the amount of expenditure constituting the base.

65-36     (b) The amount calculated pursuant to paragraph (a) is

65-37  multiplied by the percentage of inflation or deflation, and this

65-38  product is added to or subtracted from the amount calculated

65-39  pursuant to paragraph (a).

65-40     (c) Subject to the limitations of this paragraph:

65-41         (1) If the amount resulting from the calculations pursuant to

65-42  paragraphs (a) and (b) represents a net increase over the base

65-43  biennium, the Chief may increase the proposed expenditure

65-44  accordingly.

66-1          (2) If the amount represents a net decrease, the Chief shall

66-2  decrease the proposed expenditure accordingly.

66-3          (3) If the amount is the same as in the base biennium, that

66-4  amount is the limit of permissible proposed expenditure.

66-5  The proposed budget for each fiscal year of the biennium must

66-6  provide for a reserve of not less than 5 percent nor more than [10]

66-7  15 percent of the total of all proposed appropriations from the State

66-8  General Fund for the operation of all departments, institutions and

66-9  agencies of the State Government and authorized expenditures from

66-10  the State General Fund for the regulation of gaming for that fiscal

66-11  year.

66-12     3.  The [revised estimate of] population for the State [issued by

66-13  the United States Department of Commerce as of July 1, 1974, must

66-14  be used, and] certified by the Governor [shall certify] pursuant to

66-15  NRS 360.285 must be used to calculate the percentage of increase

66-16  or decrease in population for each [succeeding biennium.] biennium

66-17  pursuant to paragraph (a) of subsection 2. The Consumer Price

66-18  Index published by the United States Department of Labor for July

66-19  preceding each biennium must be used in determining the

66-20  percentage of inflation or deflation[.] pursuant to paragraph (b) of

66-21  subsection 2.

66-22     4.  The Chief may exceed the limit to the extent necessary to

66-23  meet situations in which there is a threat to life or property.

66-24     Sec. 149.  NRS 353.228 is hereby amended to read as follows:

66-25      353.228  1.  The Economic Forum impaneled pursuant to NRS

66-26  353.226 shall:

66-27     (a) Make such projections for economic indicators as it deems

66-28  necessary to ensure that an accurate estimate is produced pursuant to

66-29  paragraph (b);

66-30     (b) Provide an accurate estimate of the revenue that will be

66-31  collected by the State for general, unrestricted uses, and not for

66-32  special purposes, during the biennium that begins on the second July

66-33  1 following the date on which the Economic Forum was empaneled;

66-34     (c) Request such technical assistance as the Economic Forum

66-35  deems necessary from the Technical Advisory Committee created

66-36  by NRS 353.229;

66-37     (d) On or before December 1 of the year in which the Economic

66-38  Forum was empaneled, prepare a written report of its projections of

66-39  economic indicators and estimate of future state revenue required by

66-40  paragraphs (a) and (b) and present the report to the Governor and

66-41  the Legislature; and

66-42     (e) On or before May 1 of the year following the year in which

66-43  the Economic Forum was empaneled, prepare a written report

66-44  confirming or revising the projections of economic indicators and

66-45  estimate of future state revenue contained in the report prepared

67-1  pursuant to paragraph (d) and present the report to the Governor and

67-2  the Legislature.

67-3      2.  The Economic Forum may make preliminary projections of

67-4  economic indicators and estimates of future state revenue at any

67-5  time. Any such projections and estimates must be made available to

67-6  the various agencies of the State through the Chief.

67-7      3.  Any estimate of future state revenue provided pursuant to

67-8  this section must include only 85 percent of the total estimate of

67-9  future state revenue derived from the tax imposed by section 16 of

67-10  this act.

67-11     4.  The Economic Forum may request information directly from

67-12  any state agency. A state agency that receives a reasonable request

67-13  for information from the Economic Forum shall comply with the

67-14  request as soon as is reasonably practicable after receiving the

67-15  request.

67-16     [4.] 5.  To carry out its duties pursuant to this section, the

67-17  Economic Forum may consider any information received from the

67-18  Technical Advisory Committee and any other information received

67-19  from independent sources.

67-20     [5.] 6.  Copies of the projections and estimates made pursuant

67-21  to this section must be made available to the public by the Director

67-22  of the Legislative Counsel Bureau for the cost of reproducing the

67-23  material.

67-24     Sec. 150.  NRS 353.2705 is hereby amended to read as

67-25  follows:

67-26      353.2705  As used in NRS 353.2705 to 353.2771, inclusive,

67-27  and section 144 of this act, unless the context otherwise requires,

67-28  the words and terms defined in NRS 353.271 to 353.2731, inclusive,

67-29  and section 144 of this act have the meanings ascribed to them in

67-30  those sections.

67-31     Sec. 151.  NRS 353.2735 is hereby amended to read as

67-32  follows:

67-33      353.2735  1.  The Disaster Relief [Fund] Account is hereby

67-34  created as a special [revenue fund.] Account in the Fund to

67-35  Stabilize the Operation of the State Government. The Interim

67-36  Finance Committee shall administer the [Fund.] Account.

67-37     2.  The Division may accept grants, gifts or donations for

67-38  deposit in the [Fund.] Account. Except as otherwise provided in

67-39  subsection 3, money received from:

67-40     (a) A direct legislative appropriation to the [Fund;] Account;

67-41     (b) A transfer of [one-half of the interest earned on money] not

67-42  more than 10 percent of the aggregate balance in the Fund to

67-43  Stabilize the Operation of the State Government made pursuant to

67-44  NRS 353.288; and

67-45     (c) A grant, gift or donation to the [Fund,] Account,

68-1  must be deposited in the [Fund.] Account. Except as otherwise

68-2  provided in NRS 414.135, the interest and income earned on the

68-3  money in the [Fund] Account must, after deducting any applicable

68-4  charges, be credited to the [Fund.] Account.

68-5      3.  If, at the end of each quarter of a fiscal year, the balance in

68-6  the [Fund] Account exceeds 0.75 percent of the total amount of all

68-7  appropriations from the State General Fund for the operation of all

68-8  departments, institutions and agencies of State Government and

68-9  authorized expenditures from the State General Fund for the

68-10  regulation of gaming for that fiscal year, the State Controller shall

68-11  not, until the balance in the [Fund] Account is 0.75 percent or less

68-12  of that amount, transfer any [interest earned on] money in the Fund

68-13  to Stabilize the Operation of the State Government from the State

68-14  General Fund to the [Fund] Account pursuant to the provisions of

68-15  NRS 353.288.

68-16     4.  Money in the [Fund] Account may be distributed through

68-17  grants and loans to state agencies and local governments as provided

68-18  in NRS 353.2705 to 353.2771, inclusive[.] , and section 144 of this

68-19  act. Except as otherwise provided in NRS 353.276, such grants will

68-20  be disbursed on the basis of reimbursement of costs authorized

68-21  pursuant to NRS 353.274 and 353.2745.

68-22     5.  If the Governor declares a disaster, the State Board of

68-23  Examiners shall estimate:

68-24     (a) The money in the [Fund] Account that is available for grants

68-25  and loans for the disaster pursuant to the provisions of NRS

68-26  353.2705 to 353.2771, inclusive [;] , and section 144 of this act;

68-27  and

68-28     (b) The anticipated amount of those grants and loans for the

68-29  disaster.

68-30  Except as otherwise provided in this subsection, if the anticipated

68-31  amount determined pursuant to paragraph (b) exceeds the available

68-32  money in the [Fund] Account for such grants and loans, all grants

68-33  and loans from the [Fund] Account for the disaster must be reduced

68-34  in the same proportion that the anticipated amount of the grants and

68-35  loans exceeds the money in the [Fund] Account that is available for

68-36  grants and loans for the disaster. If the reduction of a grant or loan

68-37  from the [Fund] Account would result in a reduction in the amount

68-38  of money that may be received by a state agency or local

68-39  government from the Federal Government, the reduction in the grant

68-40  or loan must not be made.

68-41     Sec. 152.  NRS 353.274 is hereby amended to read as follows:

68-42      353.274  Money in the [Fund] Account may be distributed as a

68-43  grant to a state agency because of a disaster for the payment of

68-44  expenses incurred by the state agency for:

69-1      1.  The repair or replacement of public roads, public streets,

69-2  bridges, water control facilities, public buildings, public utilities,

69-3  recreational facilities and parks owned by the State and damaged by

69-4  the disaster;

69-5      2.  Any emergency measures undertaken to save lives, protect

69-6  public health and safety or protect public property, including,

69-7  without limitation, an emergency measure undertaken in response to

69-8  a crisis involving violence on school property, at a school activity or

69-9  on a school bus, in the jurisdiction in which the disaster occurred;

69-10     3.  The removal of debris from publicly or privately owned land

69-11  and waterways undertaken because of the disaster; and

69-12     4.  The administration of a disaster assistance program.

69-13     Sec. 153.  NRS 353.2745 is hereby amended to read as

69-14  follows:

69-15      353.2745  Money in the [Fund] Account may be distributed as

69-16  a grant to a local government because of a disaster for:

69-17     1.  The payment of not more than 50 percent of the expenses

69-18  incurred by the local government for:

69-19     (a) The repair or replacement of public roads, public streets,

69-20  bridges, water control facilities, public buildings, public utilities,

69-21  recreational facilities and parks owned by the local government and

69-22  damaged by the disaster; and

69-23     (b) Any emergency measures undertaken to save lives, protect

69-24  public health and safety or protect public property, including,

69-25  without limitation, an emergency measure undertaken in response to

69-26  a crisis involving violence on school property, at a school activity or

69-27  on a school bus, in the jurisdiction in which the disaster occurred;

69-28  and

69-29     2.  The payment of not more than 50 percent of any grant match

69-30  the local government must provide to obtain a grant from a federal

69-31  disaster assistance agency for an eligible project to repair damage

69-32  caused by the disaster within the jurisdiction of the local

69-33  government.

69-34     Sec. 154.  NRS 353.2751 is hereby amended to read as

69-35  follows:

69-36      353.2751  Money in the [Fund] Account may be distributed as

69-37  a loan to a local government because of a disaster for:

69-38     1.  The payment of expenses incurred by the local government

69-39  for:

69-40     (a) The repair or replacement of public roads, public streets,

69-41  bridges, water control facilities, public buildings, public utilities,

69-42  recreational facilities and parks owned by the local government and

69-43  damaged by the disaster;

69-44     (b) Any overtime worked by an employee of the local

69-45  government because of the disaster or any other extraordinary

70-1  expenses incurred by the local government because of the disaster;

70-2  and

70-3      (c) Any projects to reduce or prevent the possibility of damage

70-4  to persons or property from similar disasters in the future; and

70-5      2.  The payment of not more than 50 percent of any grant match

70-6  the local government must provide to obtain a grant from a federal

70-7  disaster assistance agency for an eligible project to repair damage

70-8  caused by the disaster within the jurisdiction of the local

70-9  government. Before a loan may be distributed to a local government

70-10  pursuant to this subsection:

70-11     (a) The Interim Finance Committee must make a determination

70-12  that the local government is currently unable to meet its financial

70-13  obligations; and

70-14     (b) The local government must execute a loan agreement in

70-15  which the local government agrees to:

70-16         (1) Use the money only for the purpose of paying the grant

70-17  match; and

70-18         (2) Repay the entire amount of the loan, without any interest

70-19  or other charges, to the Disaster Relief [Fund] Account not later

70-20  than 10 years after the date on which the agreement is executed.

70-21     Sec. 155.  NRS 353.2753 is hereby amended to read as

70-22  follows:

70-23      353.2753  1.  A state agency or local government may request

70-24  the Division to conduct a preliminary assessment of the damages

70-25  related to an event for which the state agency or local government

70-26  seeks a grant or loan from the [Fund.] Account.

70-27     2.  Upon receipt of such a request, the Division shall investigate

70-28  the event or cause the event to be investigated to make a preliminary

70-29  assessment of the damages related to the event and shall make or

70-30  cause to be made a written report of the damages related to the

70-31  event.

70-32     3.  As soon as practicable after completion of the investigation

70-33  and preparation of the report of damages, the Division shall:

70-34     (a) Determine whether the event constitutes a disaster for which

70-35  the state agency or local government may seek a grant or loan from

70-36  the [Fund;] Account; and

70-37     (b) Submit the report prepared pursuant to this section and its

70-38  written determination regarding whether the event constitutes a

70-39  disaster to the state agency or local government.

70-40     4.  The Division shall prescribe by regulation the information

70-41  that must be included in a report of damages, including, without

70-42  limitation, a description of the damage caused by the event, an

70-43  estimate of the costs to repair such damage and a specification of

70-44  whether the purpose of the project is for repair or replacement,

70-45  emergency response or mitigation.

71-1      Sec. 156.  NRS 353.2754 is hereby amended to read as

71-2  follows:

71-3      353.2754  A local government may request a grant or loan from

71-4  the [Fund] Account if:

71-5      1.  Pursuant to NRS 414.090, the governing body of the local

71-6  government determines that an event which has occurred constitutes

71-7  a disaster; and

71-8      2.  After the Division conducts a preliminary assessment of the

71-9  damages pursuant to NRS 353.2753, the Division determines that an

71-10  event has occurred that constitutes a disaster.

71-11     Sec. 157.  NRS 353.2755 is hereby amended to read as

71-12  follows:

71-13      353.2755  1.  A state agency or local government may submit

71-14  a request to the State Board of Examiners for a grant or loan from

71-15  the [Fund] Account as provided in NRS 353.2705 to 353.2771,

71-16  inclusive, and section 144 of this act, if:

71-17     (a) The agency or local government finds that, because of a

71-18  disaster, it is unable to pay for an expense or grant match specified

71-19  in NRS 353.274, 353.2745 or 353.2751 from money appropriated or

71-20  otherwise available to the agency or local government;

71-21     (b) The request has been approved by the chief administrative

71-22  officer of the state agency or the governing body of the local

71-23  government; and

71-24     (c) If the requester is an incorporated city, the city has requested

71-25  financial assistance from the county and was denied all or a portion

71-26  of the requested assistance.

71-27     2.  A request for a grant or loan submitted pursuant to

71-28  subsection 1 must be made within 60 days after the disaster and

71-29  must include:

71-30     (a) A statement setting forth the amount of money requested by

71-31  the state agency or local government;

71-32     (b) An assessment of the need of the state agency or local

71-33  government for the money requested;

71-34     (c) If the request is submitted by a local government that has

71-35  established a fund pursuant to NRS 354.6115 to mitigate the effects

71-36  of a natural disaster, a statement of the amount of money that is

71-37  available in that fund, if any, for the payment of expenses incurred

71-38  by the local government as a result of a disaster;

71-39     (d) A determination of the type, value and amount of resources

71-40  the state agency or local government may be required to provide as

71-41  a condition for the receipt of a grant or loan from the [Fund;]

71-42  Account;

71-43     (e) A written report of damages prepared by the Division and the

71-44  written determination made by the Division that the event

71-45  constitutes a disaster pursuant to NRS 353.2753; and

72-1      (f) If the requester is an incorporated city, all documents which

72-2  relate to a request for assistance submitted to the board of county

72-3  commissioners of the county in which the city is located.

72-4  Any additional documentation relating to the request that is

72-5  requested by the State Board of Examiners must be submitted within

72-6  6 months after the disaster unless the State Board of Examiners and

72-7  the Interim Finance Committee [grants] grant an extension.

72-8      3.  Upon the receipt of a complete request for a grant or loan

72-9  submitted pursuant to subsection 1, the State Board of Examiners:

72-10     (a) Shall consider the request; and

72-11     (b) May require any additional information that it determines is

72-12  necessary to make a recommendation.

72-13     4.  If the State Board of Examiners finds that a grant or loan is

72-14  appropriate, it shall include in its recommendation to the Interim

72-15  Finance Committee the proposed amount of the grant or loan. If the

72-16  State Board of Examiners recommends a grant, it shall include a

72-17  recommendation regarding whether or not the state agency or local

72-18  government requires an advance to avoid severe financial hardship.

72-19  If the State Board of Examiners recommends a loan for a local

72-20  government, it shall include the information required pursuant to

72-21  subsection 1 of NRS 353.2765. If the State Board of Examiners

72-22  finds that a grant or loan is not appropriate, it shall include in its

72-23  recommendation the reason for its determination.

72-24     5.  The provisions of this section do not prohibit a state agency

72-25  or local government from submitting more than one request for a

72-26  grant or loan from the [Fund.] Account.

72-27     6.  As used in this section, the term “natural disaster” has the

72-28  meaning ascribed to it in NRS 354.6115.

72-29     Sec. 158.  NRS 353.276 is hereby amended to read as follows:

72-30      353.276  1.  The State Board of Examiners shall submit a

72-31  recommendation for each request for a grant or loan made pursuant

72-32  to NRS 353.2755 to the Director of the Legislative Counsel Bureau.

72-33  Upon receipt of the recommendation, the Director shall notify the

72-34  Chairman of the Interim Finance Committee of that

72-35  recommendation. The Chairman shall call a meeting of the

72-36  Committee to consider the recommendation.

72-37     2.  The Interim Finance Committee may reject any

72-38  recommendation of the State Board of Examiners and independently

72-39  evaluate and act upon any request submitted pursuant to NRS

72-40  353.2755.

72-41     3.  If the Interim Finance Committee finds that a grant or loan

72-42  from the [Fund] Account is appropriate and may be made in

72-43  accordance with the provisions of NRS 353.2705 to 353.2771,

72-44  inclusive, and section 144 of this act, it shall, by resolution:

72-45     (a) Establish the amount and purpose of the grant or loan.

73-1      (b) Except as otherwise provided in this paragraph, provide for

73-2  the transfer of that amount from the [Fund] Account to the

73-3  appropriate state agency or local government. If the request is for a

73-4  grant, the Interim Finance Committee shall authorize disbursement

73-5  of the grant from the [Fund] Account on the basis of reimbursement

73-6  for costs unless it determines that disbursement in that manner

73-7  would cause severe financial hardship to the state agency or local

73-8  government. If the Interim Finance Committee determines that

73-9  disbursement on the basis of reimbursement of costs would cause

73-10  severe financial hardship, the Interim Finance Committee may

73-11  authorize an advance of money to the state agency or local

73-12  government in an amount not to exceed 25 percent of the total

73-13  estimated cost of the projects for which the grant is requested.

73-14     4.  No grant or loan from the [Fund] Account may be made by

73-15  the Interim Finance Committee to increase the salaries of any

73-16  officers or employees of the State or a local government.

73-17     Sec. 159.  NRS 353.2765 is hereby amended to read as

73-18  follows:

73-19      353.2765  1.  In addition to any applicable requirements set

73-20  forth in NRS 353.2751, if the Interim Finance Committee approves

73-21  a loan to a local government pursuant to the provisions of NRS

73-22  353.2705 to 353.2771, inclusive, and section 144 of this act, the

73-23  approval must include a schedule for the repayment of the loan. The

73-24  schedule must specify:

73-25     (a) A period of not more than 10 years for the repayment of the

73-26  loan; and

73-27     (b) The rate of interest, if any, for the loan.

73-28     2.  Except as otherwise provided in subsection 3, if a local

73-29  government receives a loan from the [Fund] Account and, before the

73-30  loan is repaid, the local government receives money from the

73-31  Federal Government for a grant match or any of the expenses set

73-32  forth in subsection 1 of NRS 353.2751 for which the local

73-33  government received the loan, the local government shall deposit

73-34  with the State Treasurer for credit to the [Fund] Account an amount

73-35  of money equal to the money it received from the Federal

73-36  Government for the grant match or the expenses.

73-37     3.  Any money deposited with the State Treasurer for credit to

73-38  the [Fund] Account pursuant to subsection 2 must be used to pay the

73-39  unpaid balance of the loan specified in subsection 2. If any money

73-40  remains after that payment is made, the remaining money must be

73-41  paid to the local government to whom the loan was made.

73-42     Sec. 160.  NRS 353.2771 is hereby amended to read as

73-43  follows:

73-44      353.2771  1.  Except as otherwise provided in this section, no

73-45  grant or loan may be made from the [Fund] Account to a state

74-1  agency or local government unless, as a condition of making the

74-2  grant or loan, the state agency or local government agrees to provide

74-3  an amount of its resources equal to at least 25 percent of the grant or

74-4  loan. The State Board of Examiners shall determine the type, value

74-5  and amount of the resources, including money, labor, materials,

74-6  supplies and equipment, that is required to be provided by the state

74-7  agency or local government.

74-8      2.  If a state agency or local government submits a request for a

74-9  grant or loan pursuant to NRS 353.2755 and:

74-10     (a) It maintains a policy of insurance providing coverage for

74-11  damages, injuries or other losses incurred because of a disaster; or

74-12     (b) If the request is submitted by a local government, it has

74-13  established a district for the control of floods pursuant to NRS

74-14  543.170 to 543.830, inclusive,

74-15  the State Board of Examiners may recommend that the state agency

74-16  or local government provide a portion of its resources in an amount

74-17  that is less than the amount required pursuant to subsection 1.

74-18     3.  The State Board of Examiners may, if it determines that the

74-19  state agency or local government is unable to provide any portion of

74-20  its resources as its contribution for the receipt of a grant or loan,

74-21  recommend that the state agency or local government not be

74-22  required to provide any portion of its resources as a condition for the

74-23  receipt of the grant or loan.

74-24     Sec. 161.  NRS 353.288 is hereby amended to read as follows:

74-25      353.288  1.  The Fund to Stabilize the Operation of the State

74-26  Government is hereby created as a special revenue fund. Except as

74-27  otherwise provided in subsections 2 and 3, each year after the close

74-28  of the fiscal year and before the issuance of the State Controller’s

74-29  annual report , the State Controller shall deposit to the credit of the

74-30  Fund 40 percent of the unrestricted balance of the State General

74-31  Fund, as of the close of the fiscal year, which remains after

74-32  subtracting an amount equal to [10] 5 percent of all appropriations

74-33  made from the State General Fund during that year for the operation

74-34  of all departments, institutions and agencies of State Government

74-35  and for the funding of schools.

74-36     2.  The balance in the Fund must not exceed [10] 5 percent of

74-37  the total of all appropriations from the State General Fund for the

74-38  operation of all departments, institutions and agencies of the State

74-39  Government and for the funding of schools and authorized

74-40  expenditures from the State General Fund for the regulation of

74-41  gaming for the fiscal year in which that revenue will be deposited in

74-42  the Fund.

74-43     3.  Except as otherwise provided in this subsection and NRS

74-44  353.2735, beginning with the fiscal year that begins on July 1,

74-45  [1999,] 2003, the State Controller shall, at the end of each quarter of

75-1  a fiscal year, transfer from the State General Fund to the Disaster

75-2  Relief [Fund] Account created pursuant to NRS 353.2735 an

75-3  amount equal to [one-half of the interest earned on money] not more

75-4  than 10 percent of the aggregate balance in the Fund to Stabilize

75-5  the Operation of the State Government during the previous quarter.

75-6  The State Controller shall not transfer more than $500,000 for any

75-7  quarter pursuant to this subsection.

75-8      4.  Money from the Fund to Stabilize the Operation of the State

75-9  Government may be appropriated only:

75-10     (a) If the total actual revenue of the State falls short by 5 percent

75-11  or more of the total anticipated revenue for the biennium in which

75-12  the appropriation is made; or

75-13     (b) If the Legislature and the Governor declare that a fiscal

75-14  emergency exists.

75-15     Sec. 162.  Chapter 353C of NRS is hereby amended by adding

75-16  thereto the provisions set forth as sections 163 to 166, inclusive, of

75-17  this act.

75-18     Sec. 163.  1.  The State Controller shall adopt regulations

75-19  establishing a fee of $25 that an agency shall charge a person for

75-20  each check or draft returned to the agency because the person had

75-21  insufficient money or credit with the drawee to pay the check or

75-22  draft, or because the person stopped payment on the check or

75-23  draft.

75-24     2.  Notwithstanding any specific statute or regulation to the

75-25  contrary, an agency may only charge and collect a fee for a check

75-26  or draft returned to the agency because the person has insufficient

75-27  money or credit, or because the person stopped payment on the

75-28  check or draft, in accordance with the regulations adopted by the

75-29  State Controller pursuant to this section.

75-30     3.  For the purposes of this section, “agency” does not include

75-31  the Department of Taxation, Nevada Gaming Commission or State

75-32  Gaming Control Board.

75-33     Sec. 164.  The State Controller, in cooperation with the

75-34  Department of Motor Vehicles and the Department of Wildlife,

75-35  may establish and maintain a program to improve the collection of

75-36  debts owed to an agency or the State of Nevada through the

75-37  suspension of, cancellation of or refusal to renew vehicle

75-38  registrations and certain licenses and permits issued by the State

75-39  and the refusal to provide related services.

75-40     Sec. 165.  1.  If a program is established pursuant to section

75-41  164 of this act, the Department of Motor Vehicles, when it receives

75-42  a notice from the State Controller that a person to whom the

75-43  Department has issued a license or permit or for whom the

75-44  Department has registered a vehicle is in default on a debt owed to

75-45  an agency or the State of Nevada, shall send a written notice to

76-1  that person advising him that his license or permit and vehicle

76-2  registration are subject to suspension, cancellation or refusal to

76-3  renew.

76-4      2.  The notice must include:

76-5      (a) The reason for the suspension of, cancellation of or refusal

76-6  to renew the license or permit and vehicle registration;

76-7      (b) The text of this section; and

76-8      (c) Any other information that the Department deems

76-9  necessary.

76-10     3.  Upon receipt of notice from the State Controller pursuant

76-11  to subsection 1 that a person to whom the Department has issued a

76-12  license or permit or for whom the Department has registered a

76-13  vehicle is in default on a debt owed to an agency or the State of

76-14  Nevada, the Department may, after sending the written notice

76-15  required pursuant to that subsection, suspend, cancel or refuse to

76-16  renew the license or permit of the person and the registration of a

76-17  vehicle owned by the person.

76-18     4.  The Department shall reinstate such a license or permit

76-19  and vehicle registration if it receives:

76-20     (a) A notice from the State Controller that the person has:

76-21         (1) Paid the debt, including all penalties, interest, costs and

76-22  fees, if any;

76-23         (2) Entered into an agreement for the payment of the debt

76-24  on an installment basis pursuant to NRS 353C.130; or

76-25         (3) Obtained a discharge in bankruptcy of the debt; and

76-26     (b) Payment of the fee prescribed in:

76-27         (1) NRS 483.410 for reinstatement of a suspended or

76-28  cancelled license; or

76-29         (2) NRS 482.480 for reinstatement of a suspended vehicle

76-30  registration.

76-31     5.  The Department shall not require a person whose driver’s

76-32  license or permit is suspended or cancelled pursuant to this section

76-33  to submit to the tests and other requirements which are adopted by

76-34  regulation pursuant to subsection 1 of NRS 483.495 as a condition

76-35  of the reinstatement of the license or permit.

76-36     Sec. 166.  1.  If a program is established pursuant to section

76-37  164 of this act, the Department of Wildlife, when it receives a

76-38  notice from the State Controller that a person who holds a license

76-39  or permit to hunt, fish or trap, or any other license or permit

76-40  issued by the Department, is in default on a debt owed to an

76-41  agency or the State of Nevada, shall send a written notice to that

76-42  person advising him that his license or permit is subject to

76-43  suspension, cancellation or refusal to renew;

76-44     2.  The notice must include:

77-1      (a) The reason for the suspension of, cancellation of or refusal

77-2  to renew the license or permit;

77-3      (b) The text of this section; and

77-4      (c) Any other information that the Department deems

77-5  necessary.

77-6      3.  Upon receipt of notice from the State Controller pursuant

77-7  to subsection 1 that a person to whom the Department has issued a

77-8  license or permit is in default on a debt owed to an agency or the

77-9  State of Nevada, the Department may, after sending the written

77-10  notice required pursuant to that subsection, suspend, cancel or

77-11  refuse to renew the license or permit of the person.

77-12     4.  The Department shall reinstate such a license or permit if:

77-13     (a) The license or permit is still valid and has not expired; and

77-14     (b) The Department receives a notice from the State Controller

77-15  that the person has:

77-16         (1) Paid the debt, including all penalties, interest, costs and

77-17  fees, if any;

77-18         (2) Entered into an agreement for the payment of the debt

77-19  on an installment basis pursuant to NRS 353C.130; or

77-20         (3) Obtained a discharge in bankruptcy of the debt.

77-21     5.  The Department shall not issue a new license or permit to

77-22  hunt, fish or trap, or any other license or permit issued by the

77-23  Department, to a person whose license or permit is suspended,

77-24  cancelled or refused renewal pursuant to this section unless the

77-25  Department receives a notice from the State Controller that the

77-26  person has:

77-27     (a) Paid the debt, including all penalties, interest, costs and

77-28  fees, if any;

77-29     (b) Entered into an agreement for the payment of the debt on

77-30  an installment basis pursuant to NRS 353C.130; or

77-31     (c) Obtained a discharge in bankruptcy of the debt.

77-32     Sec. 167. NRS 388.750 is hereby amended to read as follows:

77-33      388.750  1.  An educational foundation:

77-34     (a) Shall comply with the provisions of chapter 241 of NRS;

77-35  and

77-36     (b) Except as otherwise provided in subsection 2, shall make its

77-37  records public and open to inspection pursuant to NRS 239.010 . [;

77-38  and

77-39     (c) Is exempt from the tax on transfers of real property pursuant

77-40  to subsection 14 of NRS 375.090.]

77-41     2.  An educational foundation is not required to disclose the

77-42  names of the contributors to the foundation or the amount of their

77-43  contributions. The educational foundation shall, upon request, allow

77-44  a contributor to examine, during regular business hours, any record,

78-1  document or other information of the foundation relating to that

78-2  contributor.

78-3      3.  As used in this section, “educational foundation” means a

78-4  nonprofit corporation, association or institution or a charitable

78-5  organization that is:

78-6      (a) Organized and operated exclusively for the purpose of

78-7  supporting one or more kindergartens, elementary schools, junior

78-8  high or middle schools or high schools, or any combination thereof;

78-9      (b) Formed pursuant to the laws of this state; and

78-10     (c) Exempt from taxation pursuant to 26 U.S.C. § 501(c)(3).

78-11     Sec. 168.  NRS 396.405 is hereby amended to read as follows:

78-12      396.405  1.  A university foundation:

78-13     (a) Shall comply with the provisions of chapter 241 of NRS;

78-14     (b) Except as otherwise provided in subsection 2, shall make its

78-15  records public and open to inspection pursuant to NRS 239.010; and

78-16     (c) [Is exempt from the tax on transfers of real property 

78-17  pursuant to subsection 14  of NRS 375.090; and

78-18     (d)] May allow a president or an administrator of the university

78-19  or community college which it supports to serve as a member of its

78-20  governing body.

78-21     2.  A university foundation is not required to disclose the name

78-22  of any contributor or potential contributor to the university

78-23  foundation, the amount of his contribution or any information which

78-24  may reveal or lead to the discovery of his identity. The university

78-25  foundation shall, upon request, allow a contributor to examine,

78-26  during regular business hours, any record, document or other

78-27  information of the foundation relating to that contributor.

78-28     3.  As used in this section, “university foundation” means a

78-29  nonprofit corporation, association or institution or a charitable

78-30  organization that is:

78-31     (a) Organized and operated exclusively for the purpose of

78-32  supporting a university or a community college;

78-33     (b) Formed pursuant to the laws of this state; and

78-34     (c) Exempt from taxation pursuant to 26 U.S.C. § 501(c)(3).

78-35     Sec. 169.  NRS 414.135 is hereby amended to read as follows:

78-36      414.135  1.  There is hereby created the Emergency Assistance

78-37  [Account] Subaccount within the Disaster Relief [Fund] Account

78-38  created pursuant to NRS 353.2735. Beginning with the fiscal year

78-39  that begins on July 1, 1999, the State Controller shall, at the end of

78-40  each fiscal year, transfer the interest earned during the previous

78-41  fiscal year on the money in the Disaster Relief [Fund] Account to

78-42  the [Account] Subaccount in an amount not to exceed $500,000.

78-43     2.  The Division of Emergency Management of the Department

78-44  of Public Safety shall administer the [Account.] Subaccount. The

79-1  Division may adopt regulations authorized by this section before, on

79-2  or after July 1, 1999.

79-3      3.  All expenditures from the [Account] Subaccount must be

79-4  approved in advance by the Division. Except as otherwise provided

79-5  in subsection 4, all money in the [Account] Subaccount must be

79-6  expended solely to:

79-7      (a) Provide supplemental emergency assistance to this state or to

79-8  local governments in this state that are severely and adversely

79-9  affected by a natural, technological or man-made emergency or

79-10  disaster for which available resources of this state or the local

79-11  government are inadequate to provide a satisfactory remedy; and

79-12     (b) Pay any actual expenses incurred by the Division for

79-13  administration during a natural, technological or man-made

79-14  emergency or disaster.

79-15     4.  Beginning with the fiscal year that begins on July 1, 1999, if

79-16  any balance remains in the [Account] Subaccount at the end of a

79-17  fiscal year and the balance has not otherwise been committed for

79-18  expenditure, the Division may, with the approval of the Interim

79-19  Finance Committee, allocate all or any portion of the remaining

79-20  balance, not to exceed $250,000, to this state or to a local

79-21  government to:

79-22     (a) Purchase equipment or supplies required for emergency

79-23  management;

79-24     (b) Provide training to personnel related to emergency

79-25  management; and

79-26     (c) Carry out the provisions of NRS 392.600 to 392.656,

79-27  inclusive.

79-28     5.  Beginning with the fiscal year that begins on July 1, 1999,

79-29  the Division shall, at the end of each quarter of a fiscal year, submit

79-30  to the Interim Finance Committee a report of the expenditures made

79-31  from the [Account] Subaccount for the previous quarter.

79-32     6.  The Division shall adopt such regulations as are necessary to

79-33  administer the [Account.] Subaccount.

79-34     7.  The Division may adopt regulations to provide for

79-35  reimbursement of expenditures made from the [Account.]

79-36  Subaccount. If the Division requires such reimbursement, the

79-37  Attorney General shall take such action as is necessary to recover

79-38  the amount of any unpaid reimbursement plus interest at a rate

79-39  determined pursuant to NRS 17.130, computed from the date on

79-40  which the money was removed from the [Fund,] Account, upon

79-41  request by the Division.

 

 

 

80-1      Sec. 170.  NRS 463.0136 is hereby amended to read as

80-2  follows:

80-3      463.0136  “Associated equipment” means:

80-4      1.  Any equipment or mechanical, electromechanical or

80-5  electronic contrivance, component or machine used remotely or

80-6  directly in connection with gaming, any game, race book or sports

80-7  pool that would not otherwise be classified as a gaming device,

80-8  including dice, playing cards, links which connect to progressive

80-9  slot machines, equipment which affects the proper reporting of gross

80-10  revenue, computerized systems of betting at a race book or sports

80-11  pool, computerized systems for monitoring slot machines and

80-12  devices for weighing or counting money; or

80-13     2.  A computerized system for recordation of sales for use in an

80-14  area subject to the [casino entertainment] tax imposed pursuant to

80-15  [NRS 463.401.] section 46 of this act.

80-16     Sec. 171.  NRS 463.270 is hereby amended to read as follows:

80-17      463.270  1.  Subject to the power of the Board to deny, revoke,

80-18  suspend, condition or limit licenses, any state license in force may

80-19  be renewed by the Board for the next succeeding license period

80-20  upon proper application for renewal and payment of state license

80-21  fees and taxes as required by law and the regulations of the Board.

80-22     2.  All state gaming licenses are subject to renewal on the 1st

80-23  day of each January and all quarterly state gaming licenses on the

80-24  1st day of each calendar quarter thereafter.

80-25     3.  Application for renewal must be filed with the Board and all

80-26  state license fees and taxes required by law, including without

80-27  limitation NRS 463.370, 463.373 to 463.3855, inclusive, [463.401,]

80-28  463.660, 464.015 and 464.040, and section 46 of this act, must be

80-29  paid to the Board on or before the dates respectively provided by

80-30  law for each fee or tax.

80-31     4.  Application for renewal of licenses for slot machines only

80-32  must be made by the operators of the locations where such machines

80-33  are situated.

80-34     5.  Any person failing to pay any state license fees or taxes due

80-35  at the times respectively provided shall pay in addition to such

80-36  license fees or taxes a penalty of not less than $50 or 25 percent of

80-37  the amount due, whichever is the greater, but not more than $1,000

80-38  if the fees or taxes are less than 10 days late and in no case in excess

80-39  of $5,000. The penalty must be collected as are other charges,

80-40  license fees and penalties under this chapter.

80-41     6.  Any person who operates, carries on or exposes for play any

80-42  gambling game, gaming device or slot machine or who

80-43  manufactures, sells or distributes any gaming device, equipment,

80-44  material or machine used in gaming, after his license becomes

80-45  subject to renewal, and thereafter fails to apply for renewal as

81-1  provided in this section, is guilty of a misdemeanor and, in addition

81-2  to the penalties provided by law, is liable to the State of Nevada for

81-3  all license fees, taxes and penalties which would have been due

81-4  upon application for renewal.

81-5      7.  If any licensee or other person fails to renew his license as

81-6  provided in this section the Board may order the immediate closure

81-7  of all his gaming activity until the license is renewed by the

81-8  payment of the necessary fees, taxes, interest and any penalties.

81-9  Except for a license for which fees are based on the gross revenue of

81-10  the licensee, failure to renew a license within 30 days after the date

81-11  required by this chapter shall be deemed a surrender of the license.

81-12     8.  The voluntary surrender of a license by a licensee does not

81-13  become effective until accepted in the manner provided in the

81-14  regulations of the Board. The surrender of a license does not relieve

81-15  the former licensee of any penalties, fines, fees, taxes or interest

81-16  due.

81-17     Sec. 172.  NRS 463.370 is hereby amended to read as follows:

81-18      463.370  1.  Except as otherwise provided in NRS 463.373,

81-19  the Commission shall charge and collect from each licensee a

81-20  license fee based upon all the gross revenue of the licensee as

81-21  follows:

81-22     (a) Three and one-half percent of all the gross revenue of the

81-23  licensee which does not exceed $50,000 per calendar month;

81-24     (b) Four and one-half percent of all the gross revenue of the

81-25  licensee which exceeds $50,000 per calendar month and does not

81-26  exceed $134,000 per calendar month; and

81-27     (c) Six and [one-quarter] three-quarters percent of all the gross

81-28  revenue of the licensee which exceeds $134,000 per calendar month.

81-29     2.  Unless the licensee has been operating for less than a full

81-30  calendar month, the Commission shall charge and collect the fee

81-31  prescribed in subsection 1, based upon the gross revenue for the

81-32  preceding calendar month, on or before the 24th day of the

81-33  following month. Except for the fee based on the first full month of

81-34  operation, the fee is an estimated payment of the license fee for the

81-35  third month following the month whose gross revenue is used as its

81-36  basis.

81-37     3.  When a licensee has been operating for less than a full

81-38  calendar month, the Commission shall charge and collect the fee

81-39  prescribed in subsection 1, based on the gross revenue received

81-40  during that month, on or before the 24th day of the following

81-41  calendar month of operation. After the first full calendar month of

81-42  operation, the Commission shall charge and collect the fee based on

81-43  the gross revenue received during that month, on or before the 24th

81-44  day of the following calendar month. The payment of the fee due for

81-45  the first full calendar month of operation must be accompanied by

82-1  the payment of a fee equal to three times the fee for the first full

82-2  calendar month. This additional amount is an estimated payment of

82-3  the license fees for the next 3 calendar months. Thereafter, each

82-4  license fee must be paid in the manner described in subsection 2.

82-5  Any deposit held by the Commission on July 1, 1969, must be

82-6  treated as an advance estimated payment.

82-7      4.  All revenue received from any game or gaming device

82-8  which is operated on the premises of a licensee, regardless of

82-9  whether any portion of the revenue is shared with any other person,

82-10  must be attributed to the licensee for the purposes of this section and

82-11  counted as part of the gross revenue of the licensee. Any other

82-12  person, including, without limitation, an operator of an inter-casino

82-13  linked system, who is authorized to receive a share of the revenue

82-14  from any game, gaming device or inter-casino linked system that is

82-15  operated on the premises of a licensee is liable to the licensee for

82-16  that person’s proportionate share of the license fees paid by the

82-17  licensee pursuant to this section and shall remit or credit the full

82-18  proportionate share to the licensee on or before the 24th day of each

82-19  calendar month. The proportionate share of an operator of an inter-

82-20  casino linked system must be based on all compensation and other

82-21  consideration received by the operator of the inter-casino linked

82-22  system, including, without limitation, amounts that accrue to the

82-23  meter of the primary progressive jackpot of the inter-casino linked

82-24  system and amounts that fund the reserves of such a jackpot, subject

82-25  to all appropriate adjustments for deductions, credits, offsets and

82-26  exclusions that the licensee is entitled to take or receive pursuant to

82-27  the provisions of this chapter. A licensee is not liable to any other

82-28  person authorized to receive a share of the licensee’s revenue from

82-29  any game, gaming device or inter-casino linked system that is

82-30  operated on the premises of the licensee for that person’s

82-31  proportionate share of the license fees to be remitted or credited to

82-32  the licensee by that person pursuant to this section.

82-33     5.  An operator of an inter-casino linked system shall not enter

82-34  into any agreement or arrangement with a licensee that provides for

82-35  the operator of the inter-casino linked system to be liable to the

82-36  licensee for less than its full proportionate share of the license fees

82-37  paid by the licensee pursuant to this section, whether accomplished

82-38  through a rebate, refund, charge-back or otherwise.

82-39     6.  Any person required to pay a fee pursuant to this section

82-40  shall file with the Commission, on or before the 24th day of each

82-41  calendar month, a report showing the amount of all gross revenue

82-42  received during the preceding calendar month. Each report must be

82-43  accompanied by:

82-44     (a) The fee due based on the revenue of the month covered by

82-45  the report; and

83-1      (b) An adjustment for the difference between the estimated fee

83-2  previously paid for the month covered by the report, if any, and the

83-3  fee due for the actual gross revenue earned in that month. If the

83-4  adjustment is less than zero, a credit must be applied to the

83-5  estimated fee due with that report.

83-6      7.  If the amount of license fees required to be reported and paid

83-7  pursuant to this section is later determined to be greater or less than

83-8  the amount actually reported and paid, the Commission shall:

83-9      (a) Charge and collect the additional license fees determined to

83-10  be due, with interest thereon until paid; or

83-11     (b) Refund any overpayment to the person entitled thereto

83-12  pursuant to this chapter, with interest thereon.

83-13  Interest pursuant to paragraph (a) must be computed at the rate

83-14  prescribed in NRS 17.130 from the first day of the first month

83-15  following the due date of the additional license fees until paid.

83-16  Interest pursuant to paragraph (b) must be computed at one-half the

83-17  rate prescribed in NRS 17.130 from the first day of the first month

83-18  following the date of overpayment until paid.

83-19     8.  Failure to pay the fees provided for in this section shall be

83-20  deemed a surrender of the license at the expiration of the period for

83-21  which the estimated payment of fees has been made, as established

83-22  in subsection 2.

83-23     9.  Except as otherwise provided in NRS 463.386, the amount

83-24  of the fee prescribed in subsection 1 must not be prorated.

83-25     10.  Except as otherwise provided in NRS 463.386, if a licensee

83-26  ceases operation, the Commission shall:

83-27     (a) Charge and collect the additional license fees determined to

83-28  be due with interest computed pursuant to paragraph (a) of

83-29  subsection 7; or

83-30     (b) Refund any overpayment to the licensee with interest

83-31  computed pursuant to paragraph (b) of subsection 7,

83-32  based upon the gross revenue of the licensee during the last 3

83-33  months immediately preceding the cessation of operation, or

83-34  portions of those last 3 months.

83-35     11.  If in any month[,] the amount of gross revenue is less than

83-36  zero, the licensee may offset the loss against gross revenue in

83-37  succeeding months until the loss has been fully offset.

83-38     12.  If in any month[,] the amount of the license fee due is less

83-39  than zero, the licensee is entitled to receive a credit against any

83-40  license fees due in succeeding months until the credit has been fully

83-41  offset.

83-42     Sec. 173.  NRS 463.373 is hereby amended to read as follows:

83-43      463.373  1.  Before issuing a state gaming license to an

83-44  applicant for a restricted operation, the Commission shall charge

83-45  and collect from him for each slot machine for each quarter year:

84-1      (a) A license fee of [$61] $81 for each slot machine if he will

84-2  have at least one but not more than five slot machines.

84-3      (b) A license fee of [$305 plus $106] $405 plus $141 for each

84-4  slot machine in excess of five if he will have at least six but not

84-5  more than 15 slot machines.

84-6      2.  The Commission shall charge and collect the fee prescribed

84-7  in subsection 1:

84-8      (a) On or before the last day of the last month in a calendar

84-9  quarter, for the ensuing calendar quarter, from a licensee whose

84-10  operation is continuing.

84-11     (b) In advance from a licensee who begins operation or puts

84-12  additional slot machines into play during a calendar quarter.

84-13     3.  Except as otherwise provided in NRS 463.386, no proration

84-14  of the fee prescribed in subsection 1 may be allowed for any reason.

84-15     4.  The operator of the location where slot machines are situated

84-16  shall pay the fee prescribed in subsection 1 upon the total number of

84-17  slot machines situated in that location, whether or not the machines

84-18  are owned by one or more licensee-owners.

84-19     Sec. 174.  NRS 463.401 is hereby amended to read as follows:

84-20      463.401  1.  In addition to any other license fees and taxes

84-21  imposed by this chapter, a casino entertainment tax equivalent to 10

84-22  percent of all amounts paid for admission, food, refreshments and

84-23  merchandise is hereby levied [, except as provided in subsection 2,]

84-24  upon each licensed gaming establishment in this state where music

84-25  and dancing privileges or any other entertainment is provided to the

84-26  patrons in a cabaret, nightclub, cocktail lounge or casino showroom

84-27  in connection with the serving or selling of food or refreshments or

84-28  the selling of any merchandise. Amounts paid for gratuities directly

84-29  or indirectly remitted to employees of the licensee or for service

84-30  charges, including those imposed in connection with use of credit

84-31  cards or debit cards, that are collected and retained by persons other

84-32  than the licensee are not taxable pursuant to this section.

84-33     2.  [A licensed gaming establishment is not subject to tax

84-34  pursuant to this section if:

84-35     (a) The establishment is licensed for less than 51 slot machines,

84-36  less than six games, or any combination of slot machines and games

84-37  within those respective limits;

84-38     (b) The entertainment is presented in a facility that would not

84-39  have been subject to taxation pursuant to 26 U.S.C. § 4231(6) as that

84-40  provision existed in 1965;

84-41     (c) The entertainment is presented in a facility that would have

84-42  been subject to taxation pursuant to 26 U.S.C. § 4231(1), (2), (3),

84-43  (4) or (5) as those provisions existed in 1965; or

84-44     (d) In other cases, if:

85-1          (1) No distilled spirits, wine or beer is served or permitted to

85-2  be consumed;

85-3          (2) Only light refreshments are served;

85-4          (3) Where space is provided for dancing, no charge is made

85-5  for dancing; and

85-6          (4) Where music is provided or permitted, the music is

85-7  provided without any charge to the owner, lessee or operator of the

85-8  establishment or to any concessionaire.

85-9      3.] The tax imposed by this section does not apply to

85-10  merchandise sold outside the facility in which the entertainment is

85-11  presented, unless the purchase of the merchandise entitles the

85-12  purchaser to admission to the entertainment.

85-13     [4.] 3.  The tax imposed by this section must be paid by the

85-14  licensee of the establishment.

85-15     Sec. 175.  NRS 463.4015 is hereby amended to read as

85-16  follows:

85-17      463.4015  [1.] The following kinds of entertainment are not

85-18  subject to the casino entertainment tax:

85-19     [(a)] 1.  A charitable or nonprofit benefit;

85-20     [(b) An exhibition in a museum;

85-21     (c) A sporting event;

85-22     (d)] 2.  A trade show;

85-23     [(e) A motion picture film;

85-24     (f) An outdoor concert;

85-25     (g) A concert or other activity or entertainment presented in an

85-26  amusement park, arcade, theme park, outdoor area, area with a man-

85-27  made body of water, area customarily used for trade shows or

85-28  conventions, or any similar area, unless the concert or other activity

85-29  or entertainment is presented in a cabaret, nightclub, cocktail lounge

85-30  or casino showroom which is located within such a facility or area;

85-31     (h) Interactive entertainment;

85-32     (i) Participation in physical or sporting activities other than

85-33  dancing;

85-34     (j) Instrumental music alone;

85-35     (k)] ; and

85-36     3.  Music by musicians who move constantly through the

85-37  audience, whether the music is vocal or instrumental, or both, if no

85-38  other form of entertainment such as dancing privileges is afforded

85-39  the patrons . [; and

85-40     (l) Mechanical music alone, mechanical speech alone or a

85-41  combination of these.

85-42     2.  Entertainment is also not subject to the casino entertainment

85-43  tax if the entertainment is:

86-1      (a) Provided or occurs at private meetings or dinners attended by

86-2  members of a particular organization or by a casual assemblage and

86-3  the purpose of the event is not primarily for entertainment;

86-4      (b) Provided to the public without requirement for payment of

86-5  an admission charge or the purchase of food, refreshment or

86-6  merchandise or the expectation that the patron will not remain to

86-7  view or participate in the entertainment without purchasing food,

86-8  refreshment or merchandise;

86-9      (c) Presented in or about a swimming pool, water park or on a

86-10  natural or artificial beach;

86-11     (d) Presented in an auditorium; or

86-12     (e) Presented in a common area of a shopping mall.]

86-13     Sec. 176.  NRS 463.408 is hereby amended to read as follows:

86-14      463.408  1.  As used in this section, “holidays or special

86-15  events” refers to periods during which the influx of tourist activity

86-16  in this state or any area thereof may require additional or alternative

86-17  industry accommodation as determined by the Board.

86-18     2.  Any licensee holding a valid license under this chapter may

86-19  apply to the Board, on application forms prescribed by the Board,

86-20  for a holiday or special event permit to:

86-21     (a) Increase the licensee’s game operations during holidays or

86-22  special events; or

86-23     (b) Provide persons who are attending a special event with

86-24  gaming in an area of the licensee’s establishment to which access by

86-25  the general public may be restricted.

86-26     3.  The application must be filed with the Board at least 15 days

86-27  before the date of the holiday or special event.

86-28     4.  If the Board approves the application, it shall issue to the

86-29  licensee a permit to operate presently existing games or any

86-30  additional games in designated areas of the licensee’s establishment.

86-31  The number of additional games must not exceed 50 percent of the

86-32  number of games operated by the licensee at the time the application

86-33  is filed. The permit must state the period for which it is issued and

86-34  the number, if any, of additional games allowed. For purposes of

86-35  computation, any fractional game must be counted as one full game.

86-36  The licensee shall present any such permit on the demand of any

86-37  inspecting agent of the Board or Board.

86-38     5.  Before issuing any permit, the Board shall charge and collect

86-39  from the licensee a fee of $14 per game per day for each day the

86-40  permit is effective. The fees are in lieu of the fees required under

86-41  NRS 463.380, 463.383 and 463.390.

86-42     6.  The additional games allowed under a permit must not be

86-43  counted in computing the [casino entertainment tax under NRS

86-44  463.401.] tax imposed by section 46 of this act.

87-1      7.  If any such additional games are not removed at the time the

87-2  permit expires, the licensee is immediately subject to the fees

87-3  provided for in this chapter.

87-4      Sec. 177.  NRS 463.770 is hereby amended to read as follows:

87-5      463.770  1.  All gross revenue from operating interactive

87-6  gaming received by an establishment licensed to operate interactive

87-7  gaming, regardless of whether any portion of the revenue is shared

87-8  with another person, must be attributed to the licensee and counted

87-9  as part of the gross revenue of the licensee for the purpose of

87-10  computing the license fee required by NRS 463.370.

87-11     2.  A manufacturer of interactive gaming systems who is

87-12  authorized by an agreement to receive a share of the revenue from

87-13  an interactive gaming system from an establishment licensed to

87-14  operate interactive gaming is liable to the establishment for a

87-15  portion of the license fee paid pursuant to subsection 1. The portion

87-16  for which the manufacturer of interactive gaming systems is liable is

87-17  [6.25] 6.75 percent of the amount of revenue to which the

87-18  manufacturer of interactive gaming systems is entitled pursuant to

87-19  the agreement.

87-20     3.  For the purposes of subsection 2, the amount of revenue to

87-21  which the manufacturer of interactive gaming systems is entitled

87-22  pursuant to an agreement to share the revenue from an interactive

87-23  gaming system:

87-24     (a) Includes all revenue of the manufacturer of interactive

87-25  gaming systems that is his share of the revenue from the interactive

87-26  gaming system pursuant to the agreement; and

87-27     (b) Does not include revenue that is the fixed purchase price for

87-28  the sale of a component of the interactive gaming system.

87-29     Sec. 178.  NRS 481.079 is hereby amended to read as follows:

87-30      481.079  1.  Except as otherwise provided by specific statute,

87-31  all taxes, license fees and money collected [pursuant to NRS

87-32  481.0475] by the Department must be deposited with the State

87-33  Treasurer to the credit of the Motor Vehicle Fund.

87-34     2.  If a check or any other method of payment accepted by the

87-35  Department in payment of such fees [pursuant to NRS 481.0475] is

87-36  dishonored upon presentation for payment:

87-37     (a) The drawer or any other person responsible for payment of

87-38  the fee is subject to a [service charge of $25,] fee in the amount

87-39  established by the State Controller pursuant to section 163 of this

87-40  act in addition to any other penalties provided by law; and

87-41     (b) The Department may require that future payments from the

87-42  person be made by cashier’s check, money order, traveler’s check or

87-43  cash.

88-1      3.  The Department may adjust the amount of a deposit made

88-2  with the State Treasurer to the credit of the Motor Vehicle Fund for

88-3  any cash shortage or overage resulting from the collection of fees.

88-4      Sec. 179.  NRS 612.618 is hereby amended to read as follows:

88-5      612.618  1.  If a check is tendered on or before the due date in

88-6  payment of contributions but is afterward dishonored by the

88-7  financial institution on which it is drawn, the check does not

88-8  constitute timely payment unless the Administrator determines that

88-9  dishonor occurred because of fault on the part of the financial

88-10  institution.

88-11     2.  The Administrator [may] shall charge an additional fee [of

88-12  not more than $25] in the amount established by the State

88-13  Controller pursuant to section 163 of this act for handling against a

88-14  person who presents a check afterward dishonored. The fee must be

88-15  deposited in the Unemployment Compensation Administration

88-16  Fund.

88-17     Sec. 180.  NRS 623A.240 is hereby amended to read as

88-18  follows:

88-19      623A.240  1.  The following fees must be prescribed by the

88-20  Board and must not exceed the following amounts:

 

88-21         Application fee    $200.00

88-22         Examination fee    100.00,

88-23     plus the actual

88-24     cost of the

88-25      examination

88-26         Certificate of registration    25.00

88-27         Annual renewal fee    200.00

88-28         Reinstatement fee    300.00

88-29         Delinquency fee    50.00

88-30         Change of address fee   10.00

88-31         Copy of a document, per page    .25

 

88-32     2.  In addition to the fees set forth in subsection 1, the Board

88-33  may charge and collect a fee for any other service it provides. The

88-34  fee must not exceed the cost incurred by the Board to provide the

88-35  service.

88-36     3.  The Board may authorize a landscape architect intern to pay

88-37  the application fee or any portion of that fee during any period in

88-38  which he is the holder of a certificate to practice as a landscape

88-39  architect intern. If a landscape architect intern pays the fee or any

88-40  portion of the fee during that period, the Board shall credit the

88-41  amount paid by him towards the entire amount of the application fee

88-42  for the certificate of registration required pursuant to this section.

89-1      4.  The fees prescribed by the Board pursuant to this section

89-2  must be paid in United States currency in the form of a check,

89-3  cashier’s check or money order. If any check submitted to the Board

89-4  is dishonored upon presentation for payment, repayment of the fee,

89-5  including the fee for a returned check[,] in the amount established

89-6  by the State Controller pursuant to section 163 of this act, must be

89-7  made by money order or certified check.

89-8      5.  The fees prescribed by the Board pursuant to this section are

89-9  nonrefundable.

89-10     Sec. 181.  NRS 634.135 is hereby amended to read as follows:

89-11      634.135  1.  The Board may charge and collect fees not to

89-12  exceed:

 

          89-13  For an application for a license to practice

          89-14  chiropractic$200.00

          89-15  For an examination for a license to practice

          89-16  chiropractic200.00

          89-17  For an application for, and the issuance

          89-18  of, a certificate as a chiropractor’s

          89-19  assistant100.00

          89-20  For an examination for a certificate as a

          89-21  chiropractor’s assistant100.00

          89-22  For the issuance of a license to practice

          89-23  chiropractic300.00

          89-24  For the annual renewal of a license to practice

          89-25  chiropractic300.00

          89-26  For the annual renewal of an inactive license to

          89-27  practice chiropractic100.00

          89-28  For the annual renewal of a certificate as a

          89-29  chiropractor’s assistant50.00

          89-30  For the restoration to active status of an inactive

          89-31  license to practice chiropractic300.00

          89-32  For reinstating a license to practice

          89-33  chiropractic which has been suspended or

          89-34  revoked500.00

          89-35  For reinstating a certificate as a chiropractor’s

          89-36  assistant which has been suspended pursuant to

          89-37  NRS 634.130100.00

          89-38  For a review of any subject on the examination25.00

          89-39  For the issuance of a duplicate license or for

          89-40  changing the name on a license35.00

          89-41  For written certification of licensure25.00

          89-42  For providing a list of persons who are licensed

          89-43  to practice chiropractic to a person who is not

          89-44  licensed to practice chiropractic25.00

          90-1  For providing a list of persons who were

          90-2  licensed to practice chiropractic following the

          90-3  most recent examination of the Board to a

          90-4  person who is not licensed to practice

          90-5  chiropractic$10.00

          90-6  For a set of mailing labels containing the names

          90-7  and addresses of the persons who are licensed to

          90-8  practice chiropractic in this state35.00

          90-9  [For a check made payable to the Board that is

          90-10  dishonored upon presentation for payment25.00]

          90-11  For providing a copy of the statutes, regulations

          90-12  and other rules governing the practice of

          90-13  chiropractic in this state to a person who is not

          90-14  licensed to practice chiropractic25.00

          90-15  For each page of a list of continuing education

          90-16  courses that have been approved by the Board  .50

          90-17  For an application to a preceptor program

          90-18  offered by the Board to graduates of chiropractic

          90-19  schools or colleges35.00

          90-20  For a review by the Board of a course offered by

          90-21  a chiropractic school or college or a course of

          90-22  continuing education in chiropractic10.00

 

90-23     2.  In addition to the fees set forth in subsection 1, the Board

90-24  may charge and collect reasonable and necessary fees for any other

90-25  service it provides.

90-26     3.  For a check made payable to the Board that is dishonored

90-27  upon presentation for payment, the Board shall assess and collect

90-28  a fee in the amount established by the State Controller pursuant to

90-29  section 163 of this act.

90-30     Sec. 182.  NRS 645B.060 is hereby amended to read as

90-31  follows:

90-32      645B.060  1.  Subject to the administrative control of the

90-33  Director of the Department of Business and Industry, the

90-34  Commissioner shall exercise general supervision and control over

90-35  mortgage brokers doing business in this state.

90-36     2.  In addition to the other duties imposed upon him by law, the

90-37  Commissioner shall:

90-38     (a) Adopt any regulations that are necessary to carry out the

90-39  provisions of this chapter, except as to loan brokerage fees.

90-40     (b) Conduct such investigations as may be necessary to

90-41  determine whether any person has violated any provision of this

90-42  chapter, a regulation adopted pursuant to this chapter or an order of

90-43  the Commissioner.

91-1      (c) Conduct an annual examination of each mortgage broker

91-2  doing business in this state. The annual examination must include,

91-3  without limitation, a formal exit review with the mortgage broker.

91-4  The Commissioner shall adopt regulations prescribing:

91-5          (1) Standards for determining the rating of each mortgage

91-6  broker based upon the results of the annual examination; and

91-7          (2) Procedures for resolving any objections made by the

91-8  mortgage broker to the results of the annual examination. The

91-9  results of the annual examination may not be opened to public

91-10  inspection pursuant to NRS 645B.090 until any objections made by

91-11  the mortgage broker have been decided by the Commissioner.

91-12     (d) Conduct such other examinations, periodic or special audits,

91-13  investigations and hearings as may be necessary and proper for the

91-14  efficient administration of the laws of this state regarding mortgage

91-15  brokers and mortgage agents. The Commissioner shall adopt

91-16  regulations specifying the general guidelines that will be followed

91-17  when a periodic or special audit of a mortgage broker is conducted

91-18  pursuant to this chapter.

91-19     (e) Classify as confidential certain records and information

91-20  obtained by the Division when those matters are obtained from a

91-21  governmental agency upon the express condition that they remain

91-22  confidential. This paragraph does not limit examination by [the] :

91-23         (1) The Legislative Auditor[.] ; or

91-24         (2) The Department of Taxation if necessary to carry out

91-25  the provisions of sections 2 to 34, inclusive, of this act.

91-26     (f) Conduct such examinations and investigations as are

91-27  necessary to ensure that mortgage brokers meet the requirements of

91-28  this chapter for obtaining a license, both at the time of the

91-29  application for a license and thereafter on a continuing basis.

91-30     3.  For each special audit, investigation or examination, a

91-31  mortgage broker shall pay a fee based on the rate established

91-32  pursuant to NRS 658.101.

91-33     Sec. 183.  NRS 645B.670 is hereby amended to read as

91-34  follows:

91-35      645B.670  Except as otherwise provided in NRS 645B.690:

91-36     1.  For each violation committed by an applicant, whether or

91-37  not he is issued a license, the Commissioner may impose upon the

91-38  applicant an administrative fine of not more than $10,000, if the

91-39  applicant:

91-40     (a) Has knowingly made or caused to be made to the

91-41  Commissioner any false representation of material fact;

91-42     (b) Has suppressed or withheld from the Commissioner any

91-43  information which the applicant possesses and which, if submitted

91-44  by him, would have rendered the applicant ineligible to be licensed

91-45  pursuant to the provisions of this chapter; or

92-1      (c) Has violated any provision of this chapter, a regulation

92-2  adopted pursuant to this chapter or an order of the Commissioner in

92-3  completing and filing his application for a license or during the

92-4  course of the investigation of his application for a license.

92-5      2.  For each violation committed by a licensee, the

92-6  Commissioner may impose upon the licensee an administrative fine

92-7  of not more than $10,000, may suspend, revoke or place conditions

92-8  upon his license, or may do both, if the licensee, whether or not

92-9  acting as such:

92-10     (a) Is insolvent;

92-11     (b) Is grossly negligent or incompetent in performing any act for

92-12  which he is required to be licensed pursuant to the provisions of this

92-13  chapter;

92-14     (c) Does not conduct his business in accordance with law or has

92-15  violated any provision of this chapter, a regulation adopted pursuant

92-16  to this chapter or an order of the Commissioner;

92-17     (d) Is in such financial condition that he cannot continue in

92-18  business with safety to his customers;

92-19     (e) Has made a material misrepresentation in connection with

92-20  any transaction governed by this chapter;

92-21     (f) Has suppressed or withheld from a client any material facts,

92-22  data or other information relating to any transaction governed by the

92-23  provisions of this chapter which the licensee knew or, by the

92-24  exercise of reasonable diligence, should have known;

92-25     (g) Has knowingly made or caused to be made to the

92-26  Commissioner any false representation of material fact or has

92-27  suppressed or withheld from the Commissioner any information

92-28  which the licensee possesses and which, if submitted by him, would

92-29  have rendered the licensee ineligible to be licensed pursuant to the

92-30  provisions of this chapter;

92-31     (h) Has failed to account to persons interested for all money

92-32  received for a trust account;

92-33     (i) Has refused to permit an examination by the Commissioner

92-34  of his books and affairs or has refused or failed, within a reasonable

92-35  time, to furnish any information or make any report that may be

92-36  required by the Commissioner pursuant to the provisions of this

92-37  chapter or a regulation adopted pursuant to this chapter;

92-38     (j) Has been convicted of, or entered a plea of nolo contendere

92-39  to, a felony or any crime involving fraud, misrepresentation or

92-40  moral turpitude;

92-41     (k) Has refused or failed to pay, within a reasonable time, any

92-42  fees, assessments, costs or expenses that the licensee is required to

92-43  pay pursuant to this chapter or a regulation adopted pursuant to this

92-44  chapter;

93-1      (l) Has failed to satisfy a claim made by a client which has been

93-2  reduced to judgment;

93-3      (m) Has failed to account for or to remit any money of a client

93-4  within a reasonable time after a request for an accounting or

93-5  remittal;

93-6      (n) Has commingled the money or other property of a client

93-7  with his own or has converted the money or property of others to his

93-8  own use;

93-9      (o) Has engaged in any other conduct constituting a deceitful,

93-10  fraudulent or dishonest business practice;

93-11     (p) Has repeatedly violated the policies and procedures of the

93-12  mortgage broker;

93-13     (q) Has failed to exercise reasonable supervision over the

93-14  activities of a mortgage agent as required by NRS 645B.460;

93-15     (r) Has instructed a mortgage agent to commit an act that would

93-16  be cause for the revocation of the license of the mortgage broker,

93-17  whether or not the mortgage agent commits the act;

93-18     (s) Has employed a person as a mortgage agent or authorized a

93-19  person to be associated with the licensee as a mortgage agent at a

93-20  time when the licensee knew or, in light of all the surrounding facts

93-21  and circumstances, reasonably should have known that the person:

93-22         (1) Had been convicted of, or entered a plea of nolo

93-23  contendere to, a felony or any crime involving fraud,

93-24  misrepresentation or moral turpitude; or

93-25         (2) Had a financial services license or registration suspended

93-26  or revoked within the immediately preceding 10 years; [or]

93-27     (t) Has failed to pay the tax imposed pursuant to the provisions

93-28  of sections 2 to 34, inclusive, of this act; or

93-29     (u) Has not conducted verifiable business as a mortgage broker

93-30  for 12 consecutive months, except in the case of a new applicant.

93-31  The Commissioner shall determine whether a mortgage broker is

93-32  conducting business by examining the monthly reports of activity

93-33  submitted by the licensee or by conducting an examination of the

93-34  licensee.

93-35     Sec. 184.  NRS 645E.300 is hereby amended to read as

93-36  follows:

93-37      645E.300  1.  Subject to the administrative control of the

93-38  Director of the Department of Business and Industry, the

93-39  Commissioner shall exercise general supervision and control over

93-40  mortgage companies doing business in this state.

93-41     2.  In addition to the other duties imposed upon him by law, the

93-42  Commissioner shall:

93-43     (a) Adopt any regulations that are necessary to carry out the

93-44  provisions of this chapter, except as to loan fees.

94-1      (b) Conduct such investigations as may be necessary to

94-2  determine whether any person has violated any provision of this

94-3  chapter, a regulation adopted pursuant to this chapter or an order of

94-4  the Commissioner.

94-5      (c) Conduct an annual examination of each mortgage company

94-6  doing business in this state.

94-7      (d) Conduct such other examinations, periodic or special audits,

94-8  investigations and hearings as may be necessary and proper for the

94-9  efficient administration of the laws of this state regarding mortgage

94-10  companies.

94-11     (e) Classify as confidential certain records and information

94-12  obtained by the Division when those matters are obtained from a

94-13  governmental agency upon the express condition that they remain

94-14  confidential. This paragraph does not limit examination by [the] :

94-15         (1) The Legislative Auditor[.] ; or

94-16         (2) The Department of Taxation if necessary to carry out

94-17  the provisions of sections 2 to 34, inclusive, of this act.

94-18     (f) Conduct such examinations and investigations as are

94-19  necessary to ensure that mortgage companies meet the requirements

94-20  of this chapter for obtaining a license, both at the time of the

94-21  application for a license and thereafter on a continuing basis.

94-22     3.  For each special audit, investigation or examination, a

94-23  mortgage company shall pay a fee based on the rate established

94-24  pursuant to NRS 658.101.

94-25     Sec. 185.  NRS 645E.670 is hereby amended to read as

94-26  follows:

94-27      645E.670  1.  For each violation committed by an applicant,

94-28  whether or not he is issued a license, the Commissioner may impose

94-29  upon the applicant an administrative fine of not more than $10,000,

94-30  if the applicant:

94-31     (a) Has knowingly made or caused to be made to the

94-32  Commissioner any false representation of material fact;

94-33     (b) Has suppressed or withheld from the Commissioner any

94-34  information which the applicant possesses and which, if submitted

94-35  by him, would have rendered the applicant ineligible to be licensed

94-36  pursuant to the provisions of this chapter; or

94-37     (c) Has violated any provision of this chapter, a regulation

94-38  adopted pursuant to this chapter or an order of the Commissioner in

94-39  completing and filing his application for a license or during the

94-40  course of the investigation of his application for a license.

94-41     2.  For each violation committed by a licensee, the

94-42  Commissioner may impose upon the licensee an administrative fine

94-43  of not more than $10,000, may suspend, revoke or place conditions

94-44  upon his license, or may do both, if the licensee, whether or not

94-45  acting as such:

95-1      (a) Is insolvent;

95-2      (b) Is grossly negligent or incompetent in performing any act for

95-3  which he is required to be licensed pursuant to the provisions of this

95-4  chapter;

95-5      (c) Does not conduct his business in accordance with law or has

95-6  violated any provision of this chapter, a regulation adopted pursuant

95-7  to this chapter or an order of the Commissioner;

95-8      (d) Is in such financial condition that he cannot continue in

95-9  business with safety to his customers;

95-10     (e) Has made a material misrepresentation in connection with

95-11  any transaction governed by this chapter;

95-12     (f) Has suppressed or withheld from a client any material facts,

95-13  data or other information relating to any transaction governed by the

95-14  provisions of this chapter which the licensee knew or, by the

95-15  exercise of reasonable diligence, should have known;

95-16     (g) Has knowingly made or caused to be made to the

95-17  Commissioner any false representation of material fact or has

95-18  suppressed or withheld from the Commissioner any information

95-19  which the licensee possesses and which, if submitted by him, would

95-20  have rendered the licensee ineligible to be licensed pursuant to the

95-21  provisions of this chapter;

95-22     (h) Has failed to account to persons interested for all money

95-23  received for a trust account;

95-24     (i) Has refused to permit an examination by the Commissioner

95-25  of his books and affairs or has refused or failed, within a reasonable

95-26  time, to furnish any information or make any report that may be

95-27  required by the Commissioner pursuant to the provisions of this

95-28  chapter or a regulation adopted pursuant to this chapter;

95-29     (j) Has been convicted of, or entered a plea of nolo contendere

95-30  to, a felony or any crime involving fraud, misrepresentation or

95-31  moral turpitude;

95-32     (k) Has refused or failed to pay, within a reasonable time, any

95-33  fees, assessments, costs or expenses that the licensee is required to

95-34  pay pursuant to this chapter or a regulation adopted pursuant to this

95-35  chapter;

95-36     (l) Has failed to pay the tax imposed pursuant to the provisions

95-37  of sections 2 to 34, inclusive, of this act;

95-38     (m)  Has failed to satisfy a claim made by a client which has

95-39  been reduced to judgment;

95-40     [(m)] (n) Has failed to account for or to remit any money of a

95-41  client within a reasonable time after a request for an accounting or

95-42  remittal;

95-43     [(n)] (o) Has commingled the money or other property of a

95-44  client with his own or has converted the money or property of others

95-45  to his own use; or

96-1      [(o)] (p) Has engaged in any other conduct constituting a

96-2  deceitful, fraudulent or dishonest business practice.

96-3      Sec. 186.  NRS 649.395 is hereby amended to read as follows:

96-4      649.395  1.  The Commissioner may impose an administrative

96-5  fine, not to exceed $500 for each violation, or suspend or revoke the

96-6  license of a collection agency, or both impose a fine and suspend or

96-7  revoke the license, by an order made in writing and filed in his

96-8  office and served on the licensee by registered or certified mail at

96-9  the address shown in the records of the Commissioner, if:

96-10     (a) The licensee is adjudged liable in any court of law for breach

96-11  of any bond given under the provisions of this chapter; [or]

96-12     (b) After notice and hearing, the licensee is found guilty of:

96-13         (1) Fraud or misrepresentation;

96-14         (2) An act or omission inconsistent with the faithful

96-15  discharge of his duties and obligations; or

96-16         (3) A violation of any provision of this chapter[.] ; or

96-17     (c) The Commissioner determines that the licensee has failed

96-18  to pay the tax imposed pursuant to the provisions of sections 2 to

96-19  34, inclusive, of this act.

96-20     2.  The Commissioner may suspend or revoke the license of a

96-21  collection agency without notice and hearing if:

96-22     (a) The suspension or revocation is necessary for the immediate

96-23  protection of the public; and

96-24     (b) The licensee is afforded a hearing to contest the suspension

96-25  or revocation within 20 days after the written order of suspension or

96-26  revocation is served upon the licensee.

96-27     3.  Upon revocation of his license, all rights of the licensee

96-28  under this chapter terminate, and no application may be received

96-29  from any person whose license has once been revoked.

96-30     Sec. 187.  NRS 658.151 is hereby amended to read as follows:

96-31      658.151  1.  The Commissioner may forthwith take possession

96-32  of the business and property of any depository institution to which

96-33  this title or title 56 of NRS applies when it appears that the

96-34  depository institution:

96-35     (a) Has violated its charter or any laws applicable thereto.

96-36     (b) Is conducting its business in an unauthorized or unsafe

96-37  manner.

96-38     (c) Is in an unsafe or unsound condition to transact its business.

96-39     (d) Has an impairment of its stockholders’ or members’ equity.

96-40     (e) Has refused to pay its depositors in accordance with the

96-41  terms on which such deposits were received, or has refused to pay

96-42  its holders of certificates of indebtedness or investment in

96-43  accordance with the terms upon which those certificates of

96-44  indebtedness or investment were sold.

96-45     (f) Has become otherwise insolvent.

97-1      (g) Has neglected or refused to comply with the terms of a

97-2  lawful order of the Commissioner.

97-3      (h) Has refused, upon proper demand, to submit its records,

97-4  affairs and concerns for inspection and examination of an appointed

97-5  or authorized examiner of the Commissioner.

97-6      (i) Has made a voluntary assignment of its assets to trustees.

97-7      (j) Has failed to pay the tax imposed pursuant to the provisions

97-8  of sections 2 to 34, inclusive, of this act.

97-9      2.  The Commissioner also may forthwith take possession of the

97-10  business and property of any depository institution to which this title

97-11  or title 56 of NRS applies when it appears that the officers of the

97-12  depository institution have refused to be examined upon oath

97-13  regarding its affairs.

97-14     Sec. 188.  NRS 665.133 is hereby amended to read as follows:

97-15      665.133  1.  The records and information described in NRS

97-16  665.130 may be disclosed to:

97-17     (a) An agency of the Federal Government or of another state

97-18  which regulates the financial institution which is the subject of the

97-19  records or information;

97-20     (b) The Director of the Department of Business and Industry for

97-21  his confidential use;

97-22     (c) The State Board of Finance for its confidential use, if the

97-23  report or other information is necessary for the State Board of

97-24  Finance to perform its duties under this title;

97-25     (d) The Department of Taxation for its use in carrying out the

97-26  provisions of sections 2 to 34, inclusive, of this act;

97-27     (e) An entity which insures or guarantees deposits;

97-28     [(e)] (f) A public officer authorized to investigate criminal

97-29  charges in connection with the affairs of the depository institution;

97-30     [(f)] (g) A person preparing a proposal for merging with or

97-31  acquiring an institution or holding company, but only after notice of

97-32  the disclosure has been given to the institution or holding company;

97-33     [(g)] (h) Any person to whom the subject of the report has

97-34  authorized the disclosure;

97-35     [(h)] (i) Any other person if the Commissioner determines, after

97-36  notice and opportunity for hearing, that disclosure is in the public

97-37  interest and outweighs any potential harm to the depository

97-38  institution and its stockholders, members, depositors and creditors;

97-39  and

97-40     [(i)] (j) Any court in a proceeding initiated by the

97-41  Commissioner concerning the financial institution.

97-42     2.  All the reports made available pursuant to this section

97-43  remain the property of the Division of Financial Institutions, and no

97-44  person, agency or authority to whom the reports are made available,

97-45  or any officer, director or employee thereof, may disclose any of the

98-1  reports or any information contained therein, except in published

98-2  statistical material that does not disclose the affairs of any natural

98-3  person or corporation.

98-4      Sec. 189.  NRS 673.484 is hereby amended to read as follows:

98-5      673.484  The Commissioner may after notice and hearing

98-6  suspend or revoke the charter of any association for [repeated] :

98-7      1.  Repeated failure to abide by the provisions of this chapter or

98-8  the regulations adopted thereunder.

98-9      2.  Failure to pay the tax imposed pursuant to the provisions

98-10  of sections 2 to 34, inclusive, of this act.

98-11     Sec. 190.  NRS 675.440 is hereby amended to read as follows:

98-12      675.440  1.  If the Commissioner has reason to believe that

98-13  grounds for revocation or suspension of a license exist, he shall give

98-14  20 days’ written notice to the licensee stating the contemplated

98-15  action and, in general, the grounds therefor and set a date for a

98-16  hearing.

98-17     2.  At the conclusion of a hearing, the Commissioner shall:

98-18     (a) Enter a written order either dismissing the charges, revoking

98-19  the license, or suspending the license for a period of not more than

98-20  60 days, which period must include any prior temporary suspension.

98-21  A copy of the order must be sent by registered or certified mail to

98-22  the licensee.

98-23     (b) Impose upon the licensee a fine of $500 for each violation by

98-24  the licensee of any provision of this chapter or any lawful regulation

98-25  adopted under it.

98-26     (c) If a fine is imposed pursuant to this section, enter such order

98-27  as is necessary to recover the costs of the proceeding, including his

98-28  investigative costs and attorney’s fees.

98-29     3.  The grounds for revocation or suspension of a license are

98-30  that:

98-31     (a) The licensee has failed to pay the annual license fee;

98-32     (b) The licensee, either knowingly or without any exercise of

98-33  due care to prevent it, has violated any provision of this chapter or

98-34  any lawful regulation adopted under it;

98-35     (c) The licensee has failed to pay the tax imposed pursuant to

98-36  the provisions of sections 2 to 34, inclusive, of this act;

98-37     (d) Any fact or condition exists which would have justified the

98-38  Commissioner in denying the licensee’s original application for a

98-39  license hereunder; or

98-40     [(d)] (e) The applicant failed to open an office for the conduct

98-41  of the business authorized under this chapter within 120 days from

98-42  the date the license was issued, or has failed to remain open for the

98-43  conduct of the business for a period of 120 days without good cause

98-44  therefor.

99-1      4.  Any revocation or suspension applies only to the license

99-2  granted to a person for the particular office for which grounds for

99-3  revocation or suspension exist.

99-4      5.  An order suspending or revoking a license becomes effective

99-5  5 days after being entered unless the order specifies otherwise or a

99-6  stay is granted.

99-7      Sec. 191.  NRS 676.290 is hereby amended to read as follows:

99-8      676.290  1.  The Commissioner may, pursuant to the

99-9  procedure provided in this chapter, deny, suspend or revoke any

99-10  license for which application has been made or which has been

99-11  issued under the provisions of this chapter if he finds, as to the

99-12  licensee, its associates, directors or officers, grounds for action.

99-13     2.  Any one of the following grounds may provide the requisite

99-14  grounds for denial, suspension or revocation:

99-15     (a) Conviction of a felony or of a misdemeanor involving moral

99-16  turpitude.

99-17     (b) Violation of any of the provisions of this chapter or

99-18  regulations of the Commissioner.

99-19     (c) Fraud or deceit in procuring the issuance of the license.

99-20     (d) Continuous course of unfair conduct.

99-21     (e) Insolvency, filing in bankruptcy, receivership or assigning

99-22  for the benefit of creditors by any licensee or applicant for a license

99-23  under this chapter.

99-24     (f) Failure to pay the tax imposed pursuant to the provisions of

99-25  sections 2 to 34, inclusive, of this act.

99-26     (g) Failure to pay the fee for renewal or reinstatement of a

99-27  license.

99-28     3.  The Commissioner shall, after notice and hearing, impose

99-29  upon the licensee a fine of $500 for each violation by the licensee of

99-30  any of the provisions of this chapter or regulations of the

99-31  Commissioner. If a fine is imposed pursuant to this section, the

99-32  costs of the proceeding, including investigative costs and attorney’s

99-33  fees, may be recovered by the Commissioner.

99-34     Sec. 192.  NRS 677.510 is hereby amended to read as follows:

99-35      677.510  1.  If the Commissioner has reason to believe that

99-36  grounds for revocation or suspension of a license exist, he shall give

99-37  20 days’ written notice to the licensee stating the contemplated

99-38  action and, in general, the grounds therefor and set a date for a

99-39  hearing.

99-40     2.  At the conclusion of a hearing, the Commissioner shall:

99-41     (a) Enter a written order either dismissing the charges, or

99-42  revoking the license, or suspending the license for a period of not

99-43  more than 60 days, which period must include any prior temporary

99-44  suspension. A copy of the order must be sent by registered or

99-45  certified mail to the licensee.

100-1     (b) Impose upon the licensee a fine of $500 for each violation by

100-2  the licensee of any provision of this chapter or any lawful regulation

100-3  adopted pursuant thereto.

100-4     (c) If a fine is imposed pursuant to this section, enter such order

100-5  as is necessary to recover the costs of the proceeding, including his

100-6  investigative costs and attorney’s fees.

100-7     3.  The grounds for revocation or suspension of a license are

100-8  that:

100-9     (a) The licensee has failed to pay the annual license fee;

100-10    (b) The licensee, either knowingly or without any exercise of

100-11  due care to prevent it, has violated any provision of this chapter, or

100-12  any lawful regulation adopted pursuant thereto;

100-13    (c) The licensee has failed to pay the tax imposed pursuant to

100-14  the provisions of sections 2 to 34, inclusive, of this act;

100-15    (d) Any fact or condition exists which would have justified the

100-16  Commissioner in denying the licensee’s original application for a

100-17  license hereunder; or

100-18    [(d)] (e) The applicant failed to open an office for the conduct

100-19  of the business authorized under this chapter within 120 days from

100-20  the date the license was issued, or has failed to remain open for the

100-21  conduct of the business for a period of 120 days without good cause

100-22  therefor.

100-23    4.  Any revocation or suspension applies only to the license

100-24  granted to a person for the particular office for which grounds for

100-25  revocation or suspension exist.

100-26    5.  An order suspending or revoking a license becomes effective

100-27  5 days after being entered unless the order specifies otherwise or a

100-28  stay is granted.

100-29    Sec. 193.  NRS 679B.228 is hereby amended to read as

100-30  follows:

100-31      679B.228  The Division [may] shall charge a person a fee [of

100-32  $25] in the amount established by the State Controller pursuant to

100-33  section 163 of this act for each check returned to the Division

100-34  because the person had insufficient money or credit with the drawee

100-35  to pay the check or because the person stopped payment on the

100-36  check.

100-37    Sec. 194.  NRS 680B.037 is hereby amended to read as

100-38  follows:

100-39      680B.037  [Payment]

100-40    1.  Except as otherwise provided in subsection 2, payment by

100-41  an insurer of the tax imposed by NRS 680B.027 is in lieu of all

100-42  taxes imposed by the State or any city, town or county upon

100-43  premiums or upon income of insurers and of franchise, privilege or

100-44  other taxes measured by income of the insurer.

101-1     2.  The provisions of subsection 1 do not apply to the tax

101-2  imposed pursuant to the provisions of sections 2 to 34, inclusive,

101-3  of this act.

101-4     Sec. 195.  NRS 687A.130 is hereby amended to read as

101-5  follows:

101-6      687A.130  The Association is exempt from payment of all fees

101-7  and all taxes levied by this state or any of its subdivisions, except

101-8  [taxes] :

101-9     1.  Taxes levied on real or personal property.

101-10    2.  The excise tax on the privilege of doing business in this

101-11  state imposed pursuant to sections 2 to 34, inclusive, of this act.

101-12    Sec. 196.  NRS 694C.450 is hereby amended to read as

101-13  follows:

101-14      694C.450  1.  Except as otherwise provided in this section, a

101-15  captive insurer shall pay to the Division, not later than March 1 of

101-16  each year, a tax at the rate of:

101-17    (a) Two-fifths of 1 percent on the first $20,000,000 of its net

101-18  direct premiums;

101-19    (b) One-fifth of 1 percent on the next $20,000,000 of its net

101-20  direct premiums; and

101-21    (c) Seventy-five thousandths of 1 percent on each additional

101-22  dollar of its net direct premiums.

101-23    2.  Except as otherwise provided in this section, a captive

101-24  insurer shall pay to the Division, not later than March 1 of each

101-25  year, a tax at a rate of:

101-26    (a) Two hundred twenty-five thousandths of 1 percent on the

101-27  first $20,000,000 of revenue from assumed reinsurance premiums;

101-28    (b) One hundred fifty thousandths of 1 percent on the next

101-29  $20,000,000 of revenue from assumed reinsurance premiums; and

101-30    (c) Twenty-five thousandths of 1 percent on each additional

101-31  dollar of revenue from assumed reinsurance premiums.

101-32  The tax on reinsurance premiums pursuant to this subsection must

101-33  not be levied on premiums for risks or portions of risks which are

101-34  subject to taxation on a direct basis pursuant to subsection 1. A

101-35  captive insurer is not required to pay any reinsurance premium tax

101-36  pursuant to this subsection on revenue related to the receipt of assets

101-37  by the captive insurer in exchange for the assumption of loss

101-38  reserves and other liabilities of another insurer that is under

101-39  common ownership and control with the captive insurer, if the

101-40  transaction is part of a plan to discontinue the operation of the other

101-41  insurer and the intent of the parties to the transaction is to renew or

101-42  maintain such business with the captive insurer.

101-43    3.  If the sum of the taxes to be paid by a captive insurer

101-44  calculated pursuant to subsections 1 and 2 is less than $5,000 in any

102-1  given year, the captive insurer shall pay a tax of $5,000 for that

102-2  year.

102-3     4.  Two or more captive insurers under common ownership and

102-4  control must be taxed as if they were a single captive insurer.

102-5     5.  Notwithstanding any specific statute to the contrary , [and]

102-6  except as otherwise provided in this subsection, the tax provided for

102-7  by this section constitutes all the taxes collectible pursuant to the

102-8  laws of this state from a captive insurer, and no occupation tax or

102-9  other taxes may be levied or collected from a captive insurer by this

102-10  state or by any county, city or municipality within this state, except

102-11  for the tax imposed pursuant to the provisions of sections 2 to 34,

102-12  inclusive, of this act and ad valorem taxes on real or personal

102-13  property located in this state used in the production of income by the

102-14  captive insurer.

102-15    6.  Ten percent of the revenues collected from the tax imposed

102-16  pursuant to this section must be deposited with the State Treasurer

102-17  for credit to the Account for the Regulation and Supervision of

102-18  Captive Insurers created pursuant to NRS 694C.460. The remaining

102-19  90 percent of the revenues collected must be deposited with the

102-20  State Treasurer for credit to the State General Fund.

102-21    7.  As used in this section, unless the context otherwise

102-22  requires:

102-23    (a) “Common ownership and control” means:

102-24        (1) In the case of a stock insurer, the direct or indirect

102-25  ownership of 80 percent or more of the outstanding voting stock of

102-26  two or more corporations by the same member or members.

102-27        (2) In the case of a mutual insurer, the direct or indirect

102-28  ownership of 80 percent or more of the surplus and the voting power

102-29  of two or more corporations by the same member or members.

102-30    (b) “Net direct premiums” means the direct premiums collected

102-31  or contracted for on policies or contracts of insurance written by a

102-32  captive insurer during the preceding calendar year, less the amounts

102-33  paid to policyholders as return premiums, including dividends on

102-34  unabsorbed premiums or premium deposits returned or credited to

102-35  policyholders.

102-36    Sec. 197.  1.  NRS 353.272, 463.4002, 463.4006, 463.4008,

102-37  and 463.4009 are hereby repealed.

102-38    2.  NRS 463.4001, 463.4004, 463.401, 463.4015, 463.402,

102-39  463.403, 463.404, 463.4045, 463.405, 463.4055 and 463.406 are

102-40  hereby repealed.

102-41    3.  NRS 375.025 and 375.075 are hereby repealed.

102-42    Sec. 198.  Except as otherwise provided by specific statute:

102-43    1.  After the close of the 2003-2004 Fiscal Year and after the

102-44  close of the 2004-2005 Fiscal Year, the Interim Finance Committee

102-45  shall determine the amount, if any, by which the total revenue from

103-1  all sources to the State General Fund, excluding reversions to the

103-2  State General Fund, exceeds:

103-3     (a) One hundred seven percent of the total revenue from all

103-4  sources to the State General Fund as projected by the 2003

103-5  Legislature for the applicable fiscal year; and

103-6     (b) The total amount of all applicable contingent appropriations

103-7  enacted by the 2003 Legislature for which the conditions for the

103-8  contingent appropriations were satisfied.

103-9     2.  If the amount determined pursuant to subsection 1 is greater

103-10  than $0, the Interim Finance Committee, upon making the

103-11  determination, shall cause to be transferred from the State General

103-12  Fund to the Fund to Stabilize the Operation of the State Government

103-13  created by NRS 353.288 the portion of the amount determined

103-14  pursuant to subsection 1 that may be transferred without exceeding

103-15  the permissible balance of the Fund to Stabilize the Operation of the

103-16  State Government as set forth in NRS 353.288.

103-17    3.  If less than the full amount determined pursuant to

103-18  subsection 1 is transferred to the Fund to Stabilize the Operation of

103-19  the State Government pursuant to subsection 2, the Interim Finance

103-20  Committee shall cause to be transferred from the State General Fund

103-21  to the Fund for Tax Accountability created by section 199 of this act

103-22  the remainder of the amount determined pursuant to subsection 1.

103-23    Sec. 199.  1.  The Fund for Tax Accountability is hereby

103-24  created as a special revenue fund.

103-25    2.  Money from the Fund may be appropriated only for the

103-26  purpose of supplementing future revenue of this state to allow the

103-27  reduction of the rate or amount of a tax or fee.

103-28    3.  This section does not authorize a refund or other return of

103-29  any tax or fee paid to this state pursuant to any statute or regulation

103-30  in effect at the time the tax or fee was paid.

103-31    Sec. 200.  Notwithstanding the provisions of this act and any

103-32  other provision of law to the contrary, a public utility or local

103-33  government franchise may increase its previously approved rates by

103-34  an amount which is reasonably estimated to produce an amount of

103-35  revenue equal to the amount of any tax liability incurred by the

103-36  public utility or local government franchise before January 1, 2005,

103-37  as a result of the provisions of this act.

103-38    Sec. 201. Notwithstanding the provisions of section 61 of

103-39  Assembly Bill No. 553 of the 72nd Session of the Nevada

103-40  Legislature, the sums appropriated to the Interim Finance

103-41  Committee by subsection 1 of that section may be allocated and

103-42  used pursuant to that section for information technology and

103-43  additional operational costs that may be required by the Department

103-44  of Taxation or other state agency to implement or modify the

104-1  collections of State General Fund revenues approved by the 19th

104-2  Special Session of the Nevada Legislature.

104-3     Sec. 202.  1.  There is hereby appropriated from the State

104-4  General Fund to the Legislative Fund for use by the Legislative

104-5  Committee on Taxation, Public Revenue and Tax Policy to exercise

104-6  its powers pursuant to section 127 of this act, including, without

104-7  limitation, to hire a consultant:

104-8  For Fiscal Year 2003-2004    $125,000

104-9  For Fiscal Year 2004-2005    $125,000

104-10    2.  The sums appropriated by subsection 1 are available for

104-11  either fiscal year. Any balance of those sums must not be committed

104-12  for expenditure after June 30, 2005, and reverts to the State General

104-13  Fund as soon as all payments of money committed have been made.

104-14    Sec. 203. The provisions of:

104-15    1.  Sections 79, 80, 81, 172 and 173 of this act do not affect the

104-16  amount of any license fees or taxes due for any period ending on or

104-17  before June 30, 2003.

104-18    2.  Sections 83, 86 and 88 of this act do not apply to any taxes

104-19  precollected pursuant to chapter 370 of NRS on or before June 30,

104-20  2003.

104-21    3.  Sections 36 to 68, inclusive, of this act apply to any taxable

104-22  amount paid for live entertainment that is collected on or after

104-23  January 1, 2004.

104-24    4.  Sections 84, 87 and 89 of this act do not apply to any taxes

104-25  precollected pursuant to chapter 370 of NRS on or before June 30,

104-26  2004.

104-27    5.  Sections 142 of this act does not apply to any contracts made

104-28  on or before June 30, 2003.

104-29    Sec. 204.  The Budget Division of the Department of

104-30  Administration and the Fiscal Analysis Division of the Legislative

104-31  Counsel Bureau shall jointly:

104-32    1.  Identify all departments, institutions and agencies of the

104-33  Executive Department of the State Government that administer

104-34  programs for the treatment of alcohol and drug abuse or provide

104-35  funding to local governments for such programs;

104-36    2.  Develop a proposal for coordinating such programs,

104-37  reducing the administrative costs associated with such programs and

104-38  maximizing the use of state revenue being expended for such

104-39  programs; and

104-40    3.  Report their recommendations to the Governor and the

104-41  Director of the Legislative Counsel Bureau not later than December

104-42  1, 2004.

104-43    Sec. 205. 1.  This section and sections 198 and 199 of this act

104-44  become effective upon passage and approval.

105-1     2.  Sections 69, 70, 71, 76, 77, 79, 80 to 83, inclusive, 85, 86,

105-2  88, 90, 91 to 98, inclusive, 103, 106, 117, 123 to 130, inclusive,

105-3  142, 143, 144, 146, 147, 148, 150 to 166, inclusive, 169, 172, 173,

105-4  174, 175, 177 to 181, inclusive, and 200 to 204, inclusive, and

105-5  subsection 1 of section 197 of this act become effective:

105-6     (a) Upon passage and approval for the purpose of adopting

105-7  regulations and performing any other preparatory administrative

105-8  tasks that are necessary to carry out the provisions of this act; and

105-9     (b) On July 1, 2003, for all other purposes.

105-10    3.  Sections 35 to 68, inclusive, 78, 133, 167, 168, 170, 171,

105-11  176 and subsection 2 of section 197 of this act become effective:

105-12    (a) Upon passage and approval for the purpose of adopting

105-13  regulations and performing any other preparatory administrative

105-14  tasks that are necessary to carry out the provisions of this act; and

105-15    (b) On January 1, 2004, for all other purposes.

105-16    4.  Sections 84, 87 and 89 of this act become effective:

105-17    (a) Upon passage and approval for the purpose of adopting

105-18  regulations and performing any other preparatory administrative

105-19  tasks that are necessary to carry out the provisions of this act; and

105-20    (b) On July 1, 2004, for all other purposes.

105-21    5.  Sections 1 to 36, inclusive, 72 to 75, inclusive, 145, 149 and

105-22  182 to 196, inclusive, of this act become effective on January 1,

105-23  2005.

105-24    6. Sections 134 to 141, inclusive, of this act become effective on

105-25  August 1, 2003.

105-26    7. Sections 99 to 102, inclusive, 104, 105, 107 to 116, inclusive,

105-27  119, 121 and subsection 3 of section 197 of this act become

105-28  effective on September 1, 2003.

105-29    8. Sections 118, 120 and 122 of this act become effective at

105-30  12:01 a.m. on October 1, 2029.

 

105-31  LEADLINES OF REPEALED SECTIONS

 

105-32      353.272  “Fund” defined.

105-33      372.370  Reimbursement to taxpayer for collection of tax.

105-34      374.375  Reimbursement to taxpayer for collection of tax.

105-35      375.025  Additional tax in certain counties.

105-36      375.075  Additional tax in certain counties: Disposition and

105-37  use of proceeds.

105-38      463.4001  Definitions.

105-39      463.4002  “Auditorium” defined.

105-40      463.4004  “Casino showroom” defined.

106-1      463.4006  “Instrumental music” defined.

106-2      463.4008  “Mechanical music” defined.

106-3      463.4009  “Mechanical speech” defined.

106-4      463.401  Levy; amount; exemptions.

106-5      463.4015  Types of entertainment which are not subject to

106-6  casino entertainment tax.

106-7      463.402  Forms for reports; regulations and standards.

106-8      463.403  Monthly reports and payments; overpayments and

106-9  underpayments; interest.

106-10      463.404  Remittances must be deposited in State General

106-11  Fund; refunds of tax erroneously paid.

106-12      463.4045  Refund of overpayment.

106-13      463.405  Records of receipts: Maintenance; inspection.

106-14      463.4055  Ticket for admission to certain establishments

106-15  must indicate whether tax is included in price of ticket.

106-16      463.406  Penalties.

 

106-17  H