requires two-thirds majority vote (§§ 9, 11-16, 18, 20, 21, 36-38, 40,

42, 44-49, 53, 54, 66, 67, 69-74, 76-87, 90-93, 95-102, 112-124, 134, 135, 138-141

143, 162, 169-178, 180, 181, 184-187)                                      

                             

 

Senate Bill No. 5–Committee of the Whole

 

June 11, 2003

____________

 

Referred to the Committee of the Whole

 

SUMMARY—Makes various changes concerning state financial administration. (BDR 32‑14)

 

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 an excise tax on employers based on wages paid to their employees; replacing the casino entertainment tax with a tax on all live entertainment; eliminating the tax imposed on the privilege of conducting business in this state; 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; providing penalties; and providing other matters properly relating thereto.

 

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN

SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

 

 

 

 

2-1  Section 1. Title 32 of NRS is hereby amended by adding

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

2-3  sections 2 to 24, inclusive, of this act.

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

2-5  requires, the words and terms defined in sections 3 to 6, inclusive,

2-6  of this act have the meanings ascribed to them in those sections.

2-7  Sec. 3.  “Commission” means the Nevada Tax Commission.

2-8  Sec. 4.  “Employer” means any employer who is required to

2-9  pay a contribution pursuant to NRS 612.535 for any calendar

2-10  quarter, except an employer who may elect to make

2-11  reimbursement payments in lieu of contributions as provided in

2-12  NRS 612.553.

2-13      Sec. 5.  “Employment” has the meaning ascribed to it in NRS

2-14  612.065 to 612.145, inclusive.

2-15      Sec. 6.  “Taxpayer” means any person liable for the tax

2-16  imposed by this chapter.

2-17      Sec. 7.  The Department shall:

2-18      1.  Administer and enforce the provisions of this chapter, and

2-19  may adopt such regulations as it deems appropriate for those

2-20  purposes.

2-21      2.  Deposit all taxes, interest and penalties it receives pursuant

2-22  to this chapter in the State Treasury for credit to the State General

2-23  Fund.

2-24      Sec. 8.  1.  Each person responsible for maintaining the

2-25  records of a taxpayer shall:

2-26      (a) Keep such records as may be necessary to determine the

2-27  amount of the liability of the taxpayer pursuant to the provisions

2-28  of this chapter;

2-29      (b) Preserve those records for 4 years or until any litigation or

2-30  prosecution pursuant to this chapter is finally determined,

2-31  whichever is longer; and

2-32      (c) Make the records available for inspection by the

2-33  Department upon demand at reasonable times during regular

2-34  business hours.

2-35      2.  The Department may by regulation specify the types of

2-36  records which must be kept to determine the amount of the

2-37  liability of a taxpayer pursuant to the provisions of this chapter.

2-38      3.  Any person who violates the provisions of subsection 1 is

2-39  guilty of a misdemeanor.

2-40      Sec. 9.  1.  To verify the accuracy of any return filed or, if

2-41  no return is filed by a taxpayer, to determine the amount required

2-42  to be paid, the Department, or any person authorized in writing by

2-43  the Department, may examine the books, papers and records of

2-44  any person who may be liable for the tax imposed by this chapter.

3-1  2.  Any person who may be liable for the tax imposed by this

3-2  chapter and who keeps outside of this state any books, papers and

3-3  records relating thereto shall pay to the Department an amount

3-4  equal to the allowance provided for state officers and employees

3-5  generally while traveling outside of the State for each day or

3-6  fraction thereof during which an employee of the Department is

3-7  engaged in examining those documents, plus any other actual

3-8  expenses incurred by the employee while he is absent from his

3-9  regular place of employment to examine those documents.

3-10      Sec. 10.  1.  Except as otherwise provided in this section and

3-11  NRS 360.250, the records and files of the Department concerning

3-12  the administration of this chapter are confidential and privileged.

3-13  The Department, and any employee engaged in the administration

3-14  of this chapter or charged with the custody of any such records or

3-15  files, shall not disclose any information obtained from the

3-16  Department’s records or files or from any examination,

3-17  investigation or hearing authorized by the provisions of this

3-18  chapter. Neither the Department nor any employee of the

3-19  Department may be required to produce any of the records, files

3-20  and information for the inspection of any person or for use in any

3-21  action or proceeding.

3-22      2.  The records and files of the Department concerning the

3-23  administration of this chapter are not confidential and privileged

3-24  in the following cases:

3-25      (a) Testimony by a member or employee of the Department

3-26  and production of records, files and information on behalf of the

3-27  Department or a taxpayer in any action or proceeding pursuant to

3-28  the provisions of this chapter if that testimony or the records, files

3-29  or information, or the facts shown thereby are directly involved in

3-30  the action or proceeding.

3-31      (b) Delivery to a taxpayer or his authorized representative of a

3-32  copy of any return or other document filed by the taxpayer

3-33  pursuant to this chapter.

3-34      (c) Publication of statistics so classified as to prevent the

3-35  identification of a particular person or document.

3-36      (d) Exchanges of information with the Internal Revenue

3-37  Service in accordance with compacts made and provided for in

3-38  such cases.

3-39      (e) Disclosure in confidence to the Governor or his agent in

3-40  the exercise of the Governor’s general supervisory powers, or to

3-41  any person authorized to audit the accounts of the Department in

3-42  pursuance of an audit, or to the Attorney General or other legal

3-43  representative of the State in connection with an action or

3-44  proceeding pursuant to this chapter, or to any agency of this or

4-1  any other state charged with the administration or enforcement of

4-2  laws relating to taxation.

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

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

4-5  recreation board or the governing body of any county, city or town

4-6  for the continuing exchange of information concerning taxpayers.

4-7  Sec. 11.  1.  There is hereby imposed an excise tax on each

4-8  employer at the rate of 1.1 percent of the wages, as determined

4-9  pursuant to NRS 612.545, paid by the employer during a calendar

4-10  quarter with respect to employment.

4-11      2.  The tax imposed by this section must not be deducted, in

4-12  whole or in part, from any wages of persons in the employment of

4-13  the employer.

4-14      3.  Each employer shall, on or before the last day of the month

4-15  immediately following each calendar quarter for which the

4-16  employer is required to pay a contribution pursuant to

4-17  NRS 612.535:

4-18      (a) File with the Department:

4-19          (1) A return on a form prescribed by the Department; and

4-20          (2) A copy of any report required by the Employment

4-21  Security Division of the Department of Employment, Training and

4-22  Rehabilitation for determining the amount of the contribution

4-23  required pursuant to NRS 612.535 for any wages paid by the

4-24  employer during that calendar quarter; and

4-25      (b) Remit to the Department any tax due pursuant to this

4-26  chapter for that calendar quarter.

4-27      Sec. 12.  Upon written application made before the date on

4-28  which payment must be made, the Department may for good cause

4-29  extend by 30 days the time within which a taxpayer is required to

4-30  pay the tax imposed by this chapter. If the tax is paid during the

4-31  period of extension, no penalty or late charge may be imposed for

4-32  failure to pay at the time required, but the taxpayer shall pay

4-33  interest at the rate of 1 percent per month from the date on which

4-34  the amount would have been due without the extension until the

4-35  date of payment, unless otherwise provided in NRS 360.232 or

4-36  360.320.

4-37      Sec. 13.  The remedies of the State provided for in this

4-38  chapter are cumulative, and no action taken by the Department or

4-39  the Attorney General constitutes an election by the State to pursue

4-40  any remedy to the exclusion of any other remedy for which

4-41  provision is made in this chapter.

4-42      Sec. 14.  If the Department determines that any tax, penalty

4-43  or interest has been paid more than once or has been erroneously

4-44  or illegally collected or computed, the Department shall set forth

4-45  that fact in the records of the Department and certify to the State

5-1  Board of Examiners the amount collected in excess of the amount

5-2  legally due and the person from whom it was collected or by whom

5-3  it was paid. If approved by the State Board of Examiners, the

5-4  excess amount collected or paid must be credited on any amounts

5-5  then due from the person under this chapter, and the balance

5-6  refunded to the person or his successors in interest.

5-7  Sec. 15.  1.  Except as otherwise provided in NRS 360.235

5-8  and 360.395:

5-9  (a) No refund may be allowed unless a claim for it is filed with

5-10  the Department within 3 years after the last day of the month

5-11  following the calendar quarter for which the overpayment was

5-12  made.

5-13      (b) No credit may be allowed after the expiration of the period

5-14  specified for filing claims for refund unless a claim for credit is

5-15  filed with the Department within that period.

5-16      2.  Each claim must be in writing and must state the specific

5-17  grounds upon which the claim is founded.

5-18      3.  Failure to file a claim within the time prescribed in this

5-19  chapter constitutes a waiver of any demand against the State on

5-20  account of overpayment.

5-21      4.  Within 30 days after rejecting any claim in whole or in

5-22  part, the Department shall serve notice of its action on the

5-23  claimant in the manner prescribed for service of notice of a

5-24  deficiency determination.

5-25      Sec. 16.  1.  Except as otherwise provided in this section and

5-26  NRS 360.320, interest must be paid upon any overpayment of any

5-27  amount of the taxes imposed by this chapter at the rate of 0.5

5-28  percent per month, or fraction thereof, from the last day of the

5-29  calendar month following the calendar quarter for which the

5-30  overpayment was made. No refund or credit may be made of any

5-31  interest imposed upon the person making the overpayment with

5-32  respect to the amount being refunded or credited.

5-33      2.  The interest must be paid:

5-34      (a) In the case of a refund, to the last day of the calendar

5-35  month following the date upon which the person making the

5-36  overpayment, if he has not already filed a claim, is notified by the

5-37  Department that a claim may be filed or the date upon which

5-38  the claim is certified to the State Board of Examiners, whichever is

5-39  earlier.

5-40      (b) In the case of a credit, to the same date as that to which

5-41  interest is computed on the tax or the amount against which the

5-42  credit is applied.

5-43      3.  If the Department determines that any overpayment has

5-44  been made intentionally or by reason of carelessness, the

5-45  Department shall not allow any interest on the overpayment.

6-1  Sec. 17.  1.  No injunction, writ of mandate or other legal or

6-2  equitable process may issue in any suit, action or proceeding in

6-3  any court against this state or against any officer of the State to

6-4  prevent or enjoin the collection under this chapter of the tax

6-5  imposed by this chapter or any amount of tax, penalty or interest

6-6  required to be collected.

6-7  2.  No suit or proceeding may be maintained in any court for

6-8  the recovery of any amount alleged to have been erroneously or

6-9  illegally determined or collected unless a claim for refund or credit

6-10  has been filed.

6-11      Sec. 18.  1.  Within 90 days after a final decision upon a

6-12  claim filed pursuant to this chapter is rendered by the

6-13  Commission, the claimant may bring an action against the

6-14  Department on the grounds set forth in the claim in a court of

6-15  competent jurisdiction in Carson City, the county of this state

6-16  where the claimant resides or maintains his principal place of

6-17  business or a county in which any relevant proceedings were

6-18  conducted by the Department, for the recovery of the whole or any

6-19  part of the amount with respect to which the claim has been

6-20  disallowed.

6-21      2.  Failure to bring an action within the time specified

6-22  constitutes a waiver of any demand against the State on account of

6-23  alleged overpayments.

6-24      Sec. 19.  1.  If the Department fails to mail notice of action

6-25  on a claim within 6 months after the claim is filed, the claimant

6-26  may consider the claim disallowed and file an appeal with the

6-27  Commission within 30 days after the last day of the 6-month

6-28  period. If the claimant is aggrieved by the decision of the

6-29  Commission rendered on appeal, the claimant may, within 90 days

6-30  after the decision is rendered, bring an action against the

6-31  Department on the grounds set forth in the claim for the recovery

6-32  of the whole or any part of the amount claimed as an

6-33  overpayment.

6-34      2.  If judgment is rendered for the plaintiff, the amount of the

6-35  judgment must first be credited towards any tax due from the

6-36  plaintiff.

6-37      3.  The balance of the judgment must be refunded to the

6-38  plaintiff.

6-39      Sec. 20.  In any judgment, interest must be allowed at the rate

6-40  of 6 percent per annum upon the amount found to have been

6-41  illegally collected from the date of payment of the amount to the

6-42  date of allowance of credit on account of the judgment, or to a

6-43  date preceding the date of the refund warrant by not more than 30

6-44  days. The date must be determined by the Department.

7-1  Sec. 21.  A judgment may not be rendered in favor of the

7-2  plaintiff in any action brought against the Department to recover

7-3  any amount paid when the action is brought by or in the name of

7-4  an assignee of the person paying the amount or by any person

7-5  other than the person who paid the amount.

7-6  Sec. 22.  1.  The Department may recover a refund or any

7-7  part thereof which is erroneously made and any credit or part

7-8  thereof which is erroneously allowed in an action brought in a

7-9  court of competent jurisdiction in Carson City or Clark County in

7-10  the name of the State of Nevada.

7-11      2.  The action must be tried in Carson City or Clark County

7-12  unless the court, with the consent of the Attorney General, orders

7-13  a change of place of trial.

7-14      3.  The Attorney General shall prosecute the action, and the

7-15  provisions of NRS, the Nevada Rules of Civil Procedure and the

7-16  Nevada Rules of Appellate Procedure relating to service of

7-17  summons, pleadings, proofs, trials and appeals are applicable to

7-18  the proceedings.

7-19      Sec. 23.  1.  If any amount in excess of $25 has been

7-20  illegally determined, either by the Department or by the person

7-21  filing the return, the Department shall certify this fact to the State

7-22  Board of Examiners, and the latter shall authorize the

7-23  cancellation of the amount upon the records of the Department.

7-24      2.  If an amount not exceeding $25 has been illegally

7-25  determined, either by the Department or by the person filing the

7-26  return, the Department, without certifying this fact to the State

7-27  Board of Examiners, shall authorize the cancellation of the

7-28  amount upon the records of the Department.

7-29      Sec. 24.  1.  A person shall not:

7-30      (a) Make, cause to be made or permit to be made any false or

7-31  fraudulent return or declaration or false statement in any return

7-32  or declaration with intent to defraud the State or to evade payment

7-33  of the tax or any part of the tax imposed by this chapter.

7-34      (b) Make, cause to be made or permit to be made any false

7-35  entry in books, records or accounts with intent to defraud the State

7-36  or to evade the payment of the tax or any part of the tax imposed

7-37  by this chapter.

7-38      (c) Keep, cause to be kept or permit to be kept more than one

7-39  set of books, records or accounts with intent to defraud the State

7-40  or to evade the payment of the tax or any part of the tax imposed

7-41  by this chapter.

7-42      2.  Any person who violates the provisions of subsection 1 is

7-43  guilty of a gross misdemeanor.

8-1  Sec. 25.  Title 32 of NRS is hereby amended by adding thereto

8-2  a new chapter to consist of the provisions set forth as sections 26 to

8-3  58, inclusive, of this act.

8-4  Sec. 26.  As used in this chapter, unless the context otherwise

8-5  requires, the words and terms defined in sections 27 to 33,

8-6  inclusive, of this act have the meanings ascribed to them in those

8-7  sections.

8-8  Sec. 27.  “Amount paid for live entertainment” means:

8-9  1.  If the live entertainment is provided at the location of a

8-10  taxable business entity, the consideration, expressed in terms of

8-11  money, paid for the right or privilege to have access to a facility of

8-12  the business entity where the live entertainment is provided. For

8-13  the purposes of this subsection, the term includes all amounts paid

8-14  for food, refreshments and merchandise purchased at the facility

8-15  where the live entertainment is provided if the facility has a

8-16  maximum seating capacity of not more than 5,000 persons.

8-17      2.  If the live entertainment is provided at a location other

8-18  than the location of a taxable business entity, the total amount of

8-19  consideration, expressed in terms of money, paid to the business

8-20  entity for providing the live entertainment.

8-21      Sec. 28.  “Board” means the State Gaming Control Board.

8-22      Sec. 29.  “Business” means any activity engaged in or

8-23  caused to be engaged in by a business entity with the object of

8-24  gain, benefit or advantage, either direct or indirect, to any person

8-25  or governmental entity.

8-26      Sec. 30.  1.  “Business entity” includes:

8-27      (a) A corporation, partnership, proprietorship, business

8-28  association and any other person engaging in business.

8-29      (b) A natural person engaging in a business if he is deemed to

8-30  be a business entity pursuant to section 34 of this act.

8-31      (c) A brothel authorized to conduct business in this state.

8-32      2.  The term does not include a governmental entity.

8-33      Sec. 31.  “Licensed gaming establishment” has the meaning

8-34  ascribed to it in NRS 463.0169.

8-35      Sec. 32.  “Live entertainment” means any activity provided

8-36  for pleasure, enjoyment, recreation, relaxation, diversion or other

8-37  similar purpose by a person or persons who are physically present

8-38  when providing that activity to a patron or group of patrons who

8-39  are physically present.

8-40      Sec. 33.  “Taxpayer” means any person liable for the tax

8-41  imposed pursuant to this chapter.

8-42      Sec. 34.  A natural person engaging in a business shall be

8-43  deemed to be a business entity that is subject to the provisions of

8-44  this chapter if the person is required to file with the Internal

8-45  Revenue Service a Schedule C (Form 1040), Profit or Loss From

9-1  Business, or its equivalent or successor form, a Schedule E (Form

9-2  1040), Supplemental Income and Loss, or its equivalent or

9-3  successor form, or a Schedule F (Form 1040), Profit or Loss

9-4  From Farming, or its equivalent or successor form, for the

9-5  business.

9-6  Sec. 35.  The Department shall provide by regulation for a

9-7  more detailed definition of live entertainment consistent with the

9-8  general definition set forth in section 32 of this act for use by the

9-9  Board and the Department in determining whether an activity is a

9-10  taxable activity under the provisions of this chapter.

9-11      Sec. 36.  1.  There is hereby imposed an excise tax of 10

9-12  percent of all amounts paid for live entertainment. Amounts paid

9-13  for gratuities directly or indirectly remitted to employees of a

9-14  business entity providing live entertainment or for service charges,

9-15  including those imposed in connection with the use of credit cards

9-16  or debit cards, which are collected and retained by persons other

9-17  than the taxpayer, are not taxable pursuant to this section.

9-18      2.  A business entity that collects any amount paid for live

9-19  entertainment is liable for the tax imposed by this section, but is

9-20  entitled to collect reimbursement from any person paying that

9-21  amount.

9-22      3.  Any ticket for live entertainment must state whether the tax

9-23  imposed by this section is included in the price of the ticket. If the

9-24  ticket does not include such a statement, the taxpayer shall pay the

9-25  tax based on the face amount of the ticket.

9-26      4.  The tax imposed by this section does not apply to:

9-27      (a) Any amount paid for live entertainment that this state is

9-28  prohibited from taxing under the Constitution, laws or treaties of

9-29  the United States or the Nevada Constitution.

9-30      (b) Any merchandise sold outside the premises where live

9-31  entertainment is provided, unless the purchase of the merchandise

9-32  entitles the purchaser to admission to the entertainment.

9-33      (c) Any amount paid for live entertainment that is provided by

9-34  or entirely for the benefit of a nonprofit organization that is

9-35  recognized as exempt from taxation pursuant to 26 U.S.C. §

9-36  501(c).

9-37      (d) Live entertainment that is provided at a trade show.

9-38      (e) Music performed by musicians who move constantly

9-39  through the audience if no other form of live entertainment is

9-40  afforded to the patrons.

9-41      Sec. 37.  A taxpayer shall hold the amount of all taxes for

9-42  which he is liable pursuant to this chapter in a separate account in

9-43  trust for the State.

 

 

10-1      Sec. 38.  1.  The Board shall:

10-2      (a) Collect the tax imposed by this chapter from taxpayers who

10-3  are licensed gaming establishments; and

10-4      (b) Adopt such regulations as are necessary to carry out the

10-5  provisions of paragraph (a). The regulations must be adopted in

10-6  accordance with the provisions of chapter 233B of NRS and must

10-7  be codified in the Nevada Administrative Code.

10-8      2.  The Department shall:

10-9      (a) Collect the tax imposed by this chapter from all other

10-10  taxpayers; and

10-11     (b) Adopt such regulations as are necessary to carry out the

10-12  provisions of paragraph (a).

10-13     3.  For the purposes of:

10-14     (a) Subsection 1, the provisions of chapter 463 of NRS relating

10-15  to the payment, collection, administration and enforcement of

10-16  gaming license fees and taxes, including, without limitation, any

10-17  provisions relating to the imposition of penalties and interest, shall

10-18  be deemed to apply to the payment, collection, administration and

10-19  enforcement of the taxes imposed by this chapter to the extent that

10-20  those provisions do not conflict with the provisions of this chapter.

10-21     (b) Subsection 2, the provisions of chapter 360 of NRS relating

10-22  to the payment, collection, administration and enforcement of

10-23  taxes, including, without limitation, any provisions relating to the

10-24  imposition of penalties and interest, shall be deemed to apply to

10-25  the payment, collection, administration and enforcement of the

10-26  taxes imposed by this chapter to the extent that those provisions do

10-27  not conflict with the provisions of this chapter.

10-28     4.  To ensure that the tax imposed by section 36 of this act is

10-29  collected fairly and equitably, the Board and the Department shall,

10-30  jointly, coordinate the administration and regulation of the

10-31  provisions of this chapter.

10-32     Sec. 39.  1.  Each taxpayer who is a licensed gaming

10-33  establishment shall file with the Board, on or before the 24th day

10-34  of each month, a report showing the amount of all taxable receipts

10-35  for the preceding month. The report must be in a form prescribed

10-36  by the Board.

10-37     2.  All other taxpayers shall file with the Department, on or

10-38  before the 24th day of each month, a report showing the amount

10-39  of all taxable receipts for the preceding month. The report must be

10-40  in a form prescribed by the Department.

10-41     3.  Each report required to be filed by this section must be

10-42  accompanied by the amount of the tax that is due for the month

10-43  covered by the report.

11-1      4.  The Board and the Department shall deposit all taxes,

11-2  interest and penalties it receives pursuant to this chapter in the

11-3  State Treasury for credit to the State General Fund.

11-4      Sec. 40.  Upon written application made before the date on

11-5  which payment must be made, the Board or the Department may,

11-6  for good cause, extend by 30 days the time within which a

11-7  taxpayer is required to pay the tax imposed by this chapter. If the

11-8  tax is paid during the period of extension, no penalty or late

11-9  charge may be imposed for failure to pay at the time required, but

11-10  the taxpayer shall pay interest at the rate of 1 percent per month

11-11  from the date on which the amount would have been due without

11-12  the extension until the date of payment, unless otherwise provided

11-13  in NRS 360.232 or 360.320.

11-14     Sec. 41.  1.  Each person responsible for maintaining the

11-15  records of a taxpayer shall:

11-16     (a) Keep such records as may be necessary to determine the

11-17  amount of the liability of the taxpayer pursuant to the provisions

11-18  of this chapter;

11-19     (b) Preserve those records for at least 4 years or until any

11-20  litigation or prosecution pursuant to this chapter is finally

11-21  determined, whichever is longer; and

11-22     (c) Make the records available for inspection by the Board or

11-23  the Department upon demand at reasonable times during regular

11-24  business hours.

11-25     2.  The Board and the Department may by regulation specify

11-26  the types of records which must be kept to determine the amount

11-27  of the liability of a taxpayer from whom they are required to

11-28  collect the tax imposed by this chapter.

11-29     3.  Any agreement that is entered into, modified or extended

11-30  after January 1, 2004, for the lease, assignment or transfer of any

11-31  premises upon which any activity subject to the tax imposed by this

11-32  chapter is, or thereafter may be, conducted shall be deemed to

11-33  include a provision that the taxpayer required to pay the tax must

11-34  be allowed access to, upon demand, all books, records and

11-35  financial papers held by the lessee, assignee or transferee which

11-36  must be kept pursuant to this section. Any person conducting

11-37  activities subject to the tax imposed by section 36 of this act who

11-38  fails to maintain or disclose his records pursuant to this subsection

11-39  is liable to the taxpayer for any penalty paid by the taxpayer for

11-40  the late payment or nonpayment of the tax caused by the failure to

11-41  maintain or disclose records.

11-42     4.  A person who violates any provision of this section is guilty

11-43  of a misdemeanor.

12-1      Sec. 42.  1.  To verify the accuracy of any report filed or, if

12-2  no report is filed by a taxpayer, to determine the amount of tax

12-3  required to be paid:

12-4      (a) The Board, or any person authorized in writing by the

12-5  Board, may examine the books, papers and records of any licensed

12-6  gaming establishment that may be liable for the tax imposed by

12-7  this chapter.

12-8      (b) The Department, or any person authorized in writing by

12-9  the Department, may examine the books, papers and records of

12-10  any other person who may be liable for the tax imposed by this

12-11  chapter.

12-12     2.  Any person who may be liable for the tax imposed by this

12-13  chapter and who keeps outside of this state any books, papers and

12-14  records relating thereto shall pay to the Board or the Department

12-15  an amount equal to the allowance provided for state officers and

12-16  employees generally while traveling outside of the State for each

12-17  day or fraction thereof during which an employee of the Board or

12-18  the Department is engaged in examining those documents, plus

12-19  any other actual expenses incurred by the employee while he is

12-20  absent from his regular place of employment to examine those

12-21  documents.

12-22     Sec. 43.  1.  Except as otherwise provided in this section and

12-23  NRS 360.250, the records and files of the Board and the

12-24  Department concerning the administration of this chapter are

12-25  confidential and privileged. The Board, the Department and any

12-26  employee of the Board or the Department engaged in the

12-27  administration of this chapter or charged with the custody of any

12-28  such records or files shall not disclose any information obtained

12-29  from the records or files of the Board or the Department or from

12-30  any examination, investigation or hearing authorized by the

12-31  provisions of this chapter. The Board, the Department and any

12-32  employee of the Board or the Department may not be required to

12-33  produce any of the records, files and information for the

12-34  inspection of any person or for use in any action or proceeding.

12-35     2.  The records and files of the Board and the Department

12-36  concerning the administration of this chapter are not confidential

12-37  and privileged in the following cases:

12-38     (a) Testimony by a member or employee of the Board or the

12-39  Department and production of records, files and information on

12-40  behalf of the Board or the Department or a taxpayer in any action

12-41  or proceeding pursuant to the provisions of this chapter, if that

12-42  testimony or the records, files or information, or the facts shown

12-43  thereby, are directly involved in the action or proceeding.

13-1      (b) Delivery to a taxpayer or his authorized representative of a

13-2  copy of any report or other document filed by the taxpayer

13-3  pursuant to this chapter.

13-4      (c) Publication of statistics so classified as to prevent the

13-5  identification of a particular person or document.

13-6      (d) Exchanges of information with the Internal Revenue

13-7  Service in accordance with compacts made and provided for in

13-8  such cases.

13-9      (e) Disclosure in confidence to the Governor or his agent in

13-10  the exercise of the Governor’s general supervisory powers, or to

13-11  any person authorized to audit the accounts of the Board or the

13-12  Department in pursuance of an audit, or to the Attorney General

13-13  or other legal representative of the State in connection with an

13-14  action or proceeding pursuant to this chapter, or to any agency of

13-15  this or any other state charged with the administration or

13-16  enforcement of laws relating to taxation.

13-17     Sec. 44.  1.  If:

13-18     (a) The Board determines that a licensed gaming

13-19  establishment is collecting an amount paid for live entertainment

13-20  with the intent to defraud the State or to evade the payment of the

13-21  tax or any part of the tax imposed by this chapter, the Board shall

13-22  establish an amount upon which the tax imposed by this chapter

13-23  must be based.

13-24     (b) The Department determines that a taxpayer who is not a

13-25  licensed gaming establishment is collecting an amount paid for

13-26  live entertainment with the intent to defraud the State or to evade

13-27  the payment of the tax or any part of the tax imposed by this

13-28  chapter, the Department shall establish an amount upon which the

13-29  tax imposed by this chapter must be based.

13-30     2.   The amount paid for live entertainment established by the

13-31  Board or the Department pursuant to subsection 1 must be based

13-32  upon amounts paid for live entertainment to business entities that

13-33  are deemed comparable by the Board or the Department to that of

13-34  the taxpayer.

13-35     Sec. 45.  1. If a taxpayer:

13-36     (a) Is unable to collect all or part of the amount paid for live

13-37  entertainment which was included in the taxable receipts reported

13-38  for a previous reporting period; and

13-39     (b) Has taken a deduction on his federal income tax return

13-40  pursuant to 26 U.S.C. § 166(a) for the amount which he is unable

13-41  to collect,

13-42  he is entitled to receive a credit for the amount of tax paid on

13-43  account of that uncollected amount. The credit may be used

13-44  against the amount of tax that the taxpayer is subsequently

13-45  required to pay pursuant to this chapter.

14-1      2.  If the Internal Revenue Service disallows a deduction

14-2  described in paragraph (b) of subsection 1 and the taxpayer

14-3  claimed a credit on a return for a previous reporting period

14-4  pursuant to subsection 1, the taxpayer shall include the amount of

14-5  that credit in the amount of taxes reported pursuant to this chapter

14-6  in the first return filed with the Board or the Department after the

14-7  deduction is disallowed.

14-8      3.  If a taxpayer collects all or part of the amount paid for live

14-9  entertainment for which he claimed a credit on a return for a

14-10  previous reporting period pursuant to subsection 2, he shall

14-11  include:

14-12     (a) The amount collected in the amount paid for live

14-13  entertainment reported pursuant to paragraph (a) of subsection 1;

14-14  and

14-15     (b) The tax payable on the amount collected in the amount of

14-16  taxes reported,

14-17  in the first return filed with the Board or the Department after that

14-18  collection.

14-19     4.  Except as otherwise provided in subsection 5, upon

14-20  determining that a taxpayer has filed a return which contains one

14-21  or more violations of the provisions of this section, the Board or

14-22  the Department shall:

14-23     (a) For the first return of any taxpayer that contains one or

14-24  more violations, issue a letter of warning to the taxpayer which

14-25  provides an explanation of the violation or violations contained in

14-26  the return.

14-27     (b) For the first or second return, other than a return

14-28  described in paragraph (a), in any calendar year which contains

14-29  one or more violations, assess a penalty equal to the amount of the

14-30  tax which was not reported.

14-31     (c) For the third and each subsequent return in any calendar

14-32  year which contains one or more violations, assess a penalty of

14-33  three times the amount of the tax which was not reported.

14-34     5.  For the purposes of subsection 4, if the first violation of

14-35  this section by any taxpayer was determined by the Board or the

14-36  Department through an audit which covered more than one return

14-37  of the taxpayer, the Board or the Department shall treat all returns

14-38  which were determined through the same audit to contain a

14-39  violation or violations in the manner provided in paragraph (a) of

14-40  subsection 4.

14-41     Sec. 46.  The remedies of the State provided for in this

14-42  chapter are cumulative, and no action taken by the Board, the

14-43  Department or the Attorney General constitutes an election by the

14-44  State to pursue any remedy to the exclusion of any other remedy

14-45  for which provision is made in this chapter.

15-1      Sec. 47.  If the Board or the Department determines that any

15-2  tax, penalty or interest has been paid more than once or has been

15-3  erroneously or illegally collected or computed, the Board or the

15-4  Department shall set forth that fact in its records and shall certify

15-5  to the State Board of Examiners the amount collected in excess of

15-6  the amount legally due and the person from which it was collected

15-7  or by whom it was paid. If approved by the State Board of

15-8  Examiners, the excess amount collected or paid must be credited

15-9  on any amounts then due from the person under this chapter, and

15-10  the balance refunded to the person or his successors in interest.

15-11     Sec. 48.  1.  Except as otherwise provided in NRS 360.235

15-12  and 360.395:

15-13     (a) No refund may be allowed unless a claim for it is filed

15-14  with:

15-15         (1) The Board, if the taxpayer is a licensed gaming

15-16  establishment; or

15-17         (2) The Department, if the taxpayer is not a licensed

15-18  gaming establishment.

15-19  A claim must be filed within 3 years after the last day of the month

15-20  following the month for which the overpayment was made.

15-21     (b) No credit may be allowed after the expiration of the period

15-22  specified for filing claims for refund unless a claim for credit is

15-23  filed with the Board or the Department within that period.

15-24     2.  Each claim must be in writing and must state the specific

15-25  grounds upon which the claim is founded.

15-26     3.  Failure to file a claim within the time prescribed in this

15-27  chapter constitutes a waiver of any demand against the State on

15-28  account of overpayment.

15-29     4.  Within 30 days after rejecting any claim in whole or in

15-30  part, the Board or the Department shall serve notice of its action

15-31  on the claimant in the manner prescribed for service of notice of a

15-32  deficiency determination.

15-33     Sec. 49.  1.  Except as otherwise provided in this section and

15-34  NRS 360.320, interest must be paid upon any overpayment of any

15-35  amount of the tax imposed by this chapter at the rate of 0.5

15-36  percent per month, or fraction thereof, from the last day of the

15-37  calendar month following the month for which the overpayment

15-38  was made. No refund or credit may be made of any interest

15-39  imposed upon the person making the overpayment with respect to

15-40  the amount being refunded or credited.

15-41     2.  The interest must be paid:

15-42     (a) In the case of a refund, to the last day of the calendar

15-43  month following the date upon which the person making the

15-44  overpayment, if he has not already filed a claim, is notified by the

15-45  Board or the Department that a claim may be filed or the date

16-1  upon which the claim is certified to the State Board of Examiners,

16-2  whichever is earlier.

16-3      (b) In the case of a credit, to the same date as that to which

16-4  interest is computed on the tax or amount against which the credit

16-5  is applied.

16-6      3.  If the Board or the Department determines that any

16-7  overpayment has been made intentionally or by reason of

16-8  carelessness, the Board or the Department shall not allow any

16-9  interest on the overpayment.

16-10     Sec. 50.  1.  No injunction, writ of mandate or other legal or

16-11  equitable process may issue in any suit, action or proceeding in

16-12  any court against this state or against any officer of the State to

16-13  prevent or enjoin the collection under this chapter of the tax

16-14  imposed by this chapter or any amount of tax, penalty or interest

16-15  required to be collected.

16-16     2.  No suit or proceeding may be maintained in any court for

16-17  the recovery of any amount alleged to have been erroneously or

16-18  illegally determined or collected unless a claim for refund or credit

16-19  has been filed.

16-20     Sec. 51.  1.  Within 90 days after a final decision upon a

16-21  claim filed pursuant to this chapter is rendered by:

16-22     (a) The Nevada Gaming Commission, the claimant may bring

16-23  an action against the Board on the grounds set forth in the claim.

16-24     (b) The Nevada Tax Commission, the claimant may bring an

16-25  action against the Department on the grounds set forth in the

16-26  claim.

16-27     2.  An action brought pursuant to subsection 1 must be

16-28  brought in a court of competent jurisdiction in Carson City, the

16-29  county of this state where the claimant resides or maintains his

16-30  principal place of business or a county in which any relevant

16-31  proceedings were conducted by the Board or the Department, for

16-32  the recovery of the whole or any part of the amount with respect to

16-33  which the claim has been disallowed.

16-34     3.  Failure to bring an action within the time specified

16-35  constitutes a waiver of any demand against the State on account of

16-36  alleged overpayments.

16-37     Sec. 52.  1.  If the Board fails to mail notice of action on a

16-38  claim within 6 months after the claim is filed, the claimant may

16-39  consider the claim disallowed and file an appeal with the Nevada

16-40  Gaming Commission within 30 days after the last day of the

16-41  6-month period.

16-42     2.  If the Department fails to mail notice of action on a claim

16-43  within 6 months after the claim is filed, the claimant may consider

16-44  the claim disallowed and file an appeal with the Nevada Tax

17-1  Commission within 30 days after the last day of the 6-month

17-2  period.

17-3      3.  If the claimant is aggrieved by the decision of:

17-4      (a) The Nevada Gaming Commission rendered on appeal, the

17-5  claimant may, within 90 days after the decision is rendered, bring

17-6  an action against the Board on the grounds set forth in the claim

17-7  for the recovery of the whole or any part of the amount claimed as

17-8  an overpayment.

17-9      (b) The Nevada Tax Commission rendered on appeal, the

17-10  claimant may, within 90 days after the decision is rendered, bring

17-11  an action against the Department on the grounds set forth in the

17-12  claim for the recovery of the whole or any part of the amount

17-13  claimed as an overpayment.

17-14     4.  If judgment is rendered for the plaintiff, the amount of the

17-15  judgment must first be credited towards any tax due from the

17-16  plaintiff.

17-17     5.  The balance of the judgment must be refunded to the

17-18  plaintiff.

17-19     Sec. 53.  In any judgment, interest must be allowed at the rate

17-20  of 6 percent per annum upon the amount found to have been

17-21  illegally collected from the date of payment of the amount to the

17-22  date of allowance of credit on account of the judgment, or to a

17-23  date preceding the date of the refund warrant by not more than 30

17-24  days. The date must be determined by the Board or the

17-25  Department.

17-26     Sec. 54.  A judgment may not be rendered in favor of the

17-27  plaintiff in any action brought against the Board or the

17-28  Department to recover any amount paid when the action is

17-29  brought by or in the name of an assignee of the person paying the

17-30  amount or by any person other than the person who paid the

17-31  amount.

17-32     Sec. 55.  1.  The Board or the Department may recover a

17-33  refund or any part thereof which is erroneously made and any

17-34  credit or part thereof which is erroneously allowed in an action

17-35  brought in a court of competent jurisdiction in Carson City or

17-36  Clark County in the name of the State of Nevada.

17-37     2.  The action must be tried in Carson City or Clark County

17-38  unless the court, with the consent of the Attorney General, orders

17-39  a change of place of trial.

17-40     3.  The Attorney General shall prosecute the action, and the

17-41  provisions of NRS, the Nevada Rules of Civil Procedure and the

17-42  Nevada Rules of Appellate Procedure relating to service of

17-43  summons, pleadings, proofs, trials and appeals are applicable to

17-44  the proceedings.

18-1      Sec. 56.  1.  If any amount in excess of $25 has been

18-2  illegally determined, either by the person filing the return or by the

18-3  Board or the Department, the Board or the Department shall

18-4  certify this fact to the State Board of Examiners, and the latter

18-5  shall authorize the cancellation of the amount upon the records of

18-6  the Board or the Department.

18-7      2.  If an amount not exceeding $25 has been illegally

18-8  determined, either by the person filing a return or by the Board or

18-9  the Department, the Board or the Department, without certifying

18-10  this fact to the State Board of Examiners, shall authorize the

18-11  cancellation of the amount upon the records of the Board or the

18-12  Department.

18-13     Sec. 57.  Any licensed gaming establishment liable for the

18-14  payment of the tax imposed by section 36 of this act who willfully

18-15  fails to report, pay or truthfully account for the tax is subject to the

18-16  revocation of his gaming license by the Nevada Gaming

18-17  Commission.

18-18     Sec. 58.  1.  A person shall not:

18-19     (a) Make, cause to be made or permit to be made any false or

18-20  fraudulent return or declaration or false statement in any report

18-21  or declaration, with intent to defraud the State or to evade

18-22  payment of the tax or any part of the tax imposed by this chapter.

18-23     (b) Make, cause to be made or permit to be made any false

18-24  entry in books, records or accounts with intent to defraud the State

18-25  or to evade the payment of the tax or any part of the tax imposed

18-26  by this chapter.

18-27     (c) Keep, cause to be kept or permit to be kept more than one

18-28  set of books, records or accounts with intent to defraud the State

18-29  or to evade the payment of the tax or any part of the tax imposed

18-30  by this chapter.

18-31     2.  Any person who violates the provisions of subsection 1 is

18-32  guilty of a gross misdemeanor.

18-33     Sec. 59.  Chapter 360 of NRS is hereby amended by adding

18-34  thereto the provisions set forth as sections 60 to 66, inclusive, of this

18-35  act.

18-36     Sec. 60.  The Nevada Tax Commission shall adopt

18-37  regulations providing for:

18-38     1.  The electronic submission of returns to the Department;

18-39  and

18-40     2.  The payment of taxes, fees, interest and penalties to the

18-41  Department through the use of credit cards, debit cards and

18-42  electronic transfers of money.

18-43     Sec. 61.  As used in sections 61 to 66, inclusive, of this act,

18-44  unless the context otherwise requires, the words and terms defined

19-1  in sections 62, 63 and 64 of this act have the meanings ascribed to

19-2  them in those sections.

19-3      Sec. 62.  1.  “Business” includes:

19-4      (a) A corporation, partnership, proprietorship, limited-liability

19-5  company, business association, joint venture, limited-liability

19-6  partnership, business trust, and their equivalents organized under

19-7  the laws of another jurisdiction, and any other person that

19-8  conducts an activity for profit; and

19-9      (b) The activities of a natural person which are deemed to be a

19-10  business pursuant to section 65 of this act.

19-11     2.  The term does not include:

19-12     (a) A governmental entity.

19-13     (b) A nonprofit religious, charitable, fraternal or other

19-14  organization that qualifies as a tax-exempt organization pursuant

19-15  to 26 U.S.C. § 501(c), unless the organization has federal taxable

19-16  income for a taxable year from any unrelated trade or business, as

19-17  defined in 26 U.S.C. § 513.

19-18     (c) A person who operates a business from his home and earns

19-19  from that business not more than 66 2/3 percent of the average

19-20  annual wage, as computed pursuant to chapter 612 of NRS and

19-21  rounded to the nearest hundred dollars, for the preceding calendar

19-22  year.

19-23     (d) A business that creates or produces motion pictures. As

19-24  used in this paragraph, “motion pictures” has the meaning

19-25  ascribed to it in NRS 231.020.

19-26     Sec. 63.  1.  “Employee” includes:

19-27     (a) A natural person who receives wages or other

19-28  remuneration from a business for personal services, including

19-29  commissions and bonuses and remuneration payable in a medium

19-30  other than cash; and

19-31     (b) A natural person engaged in the operation of a business.

19-32     2.  The term includes:

19-33     (a) A partner or other co-owner of a business; and

19-34     (b) Except as otherwise provided in subsection 3, a natural

19-35  person reported as an employee to the:

19-36         (1) Employment Security Division of the Department of

19-37  Employment, Training and Rehabilitation;

19-38         (2) Administrator of the Division of Industrial Relations of

19-39  the Department of Business and Industry; or

19-40         (3) Internal Revenue Service on an Employer’s Quarterly

19-41  Federal Tax Return (Form 941), Employer’s Monthly Federal

19-42  Tax Return (Form 941-M), Employer’s Annual Tax Return for

19-43  Agricultural Employees (Form 943) or any equivalent or

19-44  successor form.

19-45     3.  The term does not include:

20-1      (a) A business or an independent contractor that performs

20-2  services on behalf of another business.

20-3      (b) A natural person who is retired or otherwise receiving

20-4  remuneration solely because of past service to the business.

20-5      (c) A newspaper carrier or the immediate supervisor of a

20-6  newspaper carrier who is an independent contractor of the

20-7  newspaper and receives compensation solely from persons who

20-8  purchase the newspaper.

20-9      (d) A natural person who performs all of his duties for the

20-10  business outside of this state.

20-11     4.  An independent contractor is not an employee of a

20-12  business with which he contracts.

20-13     Sec. 64.  “Wages” means any remuneration paid for personal

20-14  services, including commissions, and bonuses and remuneration

20-15  payable in any medium other than cash.

20-16     Sec. 65.  The activity or activities conducted by a natural

20-17  person shall be deemed to be a business that is subject to the

20-18  provisions of sections 61 to 66, inclusive, of this act if the person is

20-19  required to file with the Internal Revenue Service a Schedule C

20-20  (Form 1040), Profit or Loss From Business, or its equivalent or

20-21  successor form, a Schedule E (Form 1040), Supplemental Income

20-22  and Loss, or its equivalent or successor form, or a Schedule F

20-23  (Form 1040), Profit or Loss From Farming, or its equivalent or

20-24  successor form, for the business.

20-25     Sec. 66.  1.  Except as otherwise provided in subsection 8, a

20-26  person shall not conduct a business in this state unless he has a

20-27  business license issued by the Department.

20-28     2.  An application for a business license must:

20-29     (a) Be made upon a form prescribed by the Department;

20-30     (b) Set forth the name under which the applicant transacts or

20-31  intends to transact business and the location of his place or places

20-32  of business;

20-33     (c) Declare the estimated number of employees for the

20-34  previous calendar quarter;

20-35     (d) Be accompanied by a fee of $75; and

20-36     (e) Include any other information that the Department deems

20-37  necessary.

20-38     3.  The application must be signed by:

20-39     (a) The owner, if the business is owned by a natural person;

20-40     (b) A member or partner, if the business is owned by an

20-41  association or partnership; or

20-42     (c) An officer or some other person specifically authorized to

20-43  sign the application, if the business is owned by a corporation.

21-1      4.  If the application is signed pursuant to paragraph (c) of

21-2  subsection 3, written evidence of the signer’s authority must be

21-3  attached to the application.

21-4      5.  A person who has been issued a business license by the

21-5  Department shall submit a fee of $75 to the Department on or

21-6  before the last day of the month in which the anniversary date of

21-7  issuance of the business license occurs in each year, unless the

21-8  person submits a written statement to the Department, at least 10

21-9  days before the anniversary date, indicating that the person will

21-10  not be conducting business in this state after the anniversary date.

21-11     6.  The business license required to be obtained pursuant to

21-12  this section is in addition to any license to conduct business that

21-13  must be obtained from the local jurisdiction in which the business

21-14  is being conducted.

21-15     7.  For the purposes of sections 61 to 66, inclusive, of this act,

21-16  a person shall be deemed to conduct a business in this state if a

21-17  business for which the person is responsible:

21-18     (a) Is organized pursuant to title 7 of NRS, other than a

21-19  business organized pursuant to chapter 82 or 84 of NRS;

21-20     (b) Has an office or other base of operations in this state; or

21-21     (c) Pays wages or other remuneration to a natural person who

21-22  performs in this state any of the duties for which he is paid.

21-23     8.  A person who takes part in a trade show or convention

21-24  held in this state for a purpose related to the conduct of a business

21-25  is not required to obtain a business license specifically for that

21-26  event.

21-27     Sec. 67.  NRS 360.095 is hereby amended to read as follows:

21-28      360.095  In the adoption of regulations, policies of

21-29  enforcement, and policies for auditing of taxpayers, with respect to

21-30  all taxes and fees for whose administration the Department is

21-31  responsible, the Nevada Tax Commission shall apply the following

21-32  principles:

21-33     1.  Forms, instructions and regulations governing the

21-34  computation of the amount of tax due must be brief and easily

21-35  understood.

21-36     2.  In cases where another authority, such as the United States

21-37  or a local government, also imposes a tax upon the same property or

21-38  revenue, the mechanism for collecting the tax imposed by the State

21-39  must be as nearly compatible with the collection of the other taxes

21-40  as is feasible.

21-41     3.  Unless a change is made necessary by statute or to preserve

21-42  compatibility with a tax imposed by another authority, the forms,

21-43  instructions and regulations must remain the same from year to year,

21-44  to make the taxpayer’s liability as predictable as is feasible.

22-1      4.  Exemptions or waivers, where permitted by statute, must be

22-2  granted:

22-3      (a) Equitably among eligible taxpayers; and

22-4      (b) As sparingly as is consistent with the legislative intent, to

22-5  retain the broadest feasible base for the tax affected.

22-6      5.  Audits and other procedures for enforcement must be

22-7  applied as uniformly as is feasible, not only as among persons

22-8  subject to a particular tax but also as among different taxes[.] , but

22-9  must consider a weighting of indicators of noncompliance.

22-10     6.  Collection of taxes due must be pursued in an equitable

22-11  manner, so that every taxpayer pays the full amount imposed by

22-12  law.

22-13     Sec. 68.  NRS 360.225 is hereby amended to read as follows:

22-14      360.225  1.  During the course of an investigation undertaken

22-15  pursuant to NRS 360.130 of a person claiming:

22-16     (a) A partial abatement of property taxes pursuant to

22-17  NRS 361.0687;

22-18     (b) [An exemption from taxes upon the privilege of doing

22-19  business in this state pursuant to NRS 364A.170;

22-20     (c)] A deferral of the payment of taxes on the sale of capital

22-21  goods pursuant to NRS 372.397 or 374.402; or

22-22     [(d)] (c) An abatement of taxes on the gross receipts from the

22-23  sale, storage, use or other consumption of eligible machinery or

22-24  equipment pursuant to NRS 374.357,

22-25  the Department shall investigate whether the person meets the

22-26  eligibility requirements for the abatement, partial abatement[,

22-27  exemption] or deferral that the person is claiming.

22-28     2.  If the Department finds that the person does not meet the

22-29  eligibility requirements for the abatement[, exemption] or deferral

22-30  which the person is claiming, the Department shall report its

22-31  findings to the Commission on Economic Development and take

22-32  any other necessary actions.

22-33     Sec. 69.  NRS 360.2935 is hereby amended to read as follows:

22-34      360.2935  Except as otherwise provided in [NRS 361.485,] this

22-35  title, a taxpayer is entitled to receive on any overpayment of taxes,

22-36  after the offset required by NRS 360.320 has been made, a refund

22-37  together with interest at a rate determined pursuant to NRS 17.130.

22-38  No interest is allowed on a refund of any penalties or interest paid

22-39  by a taxpayer.

22-40     Sec. 70.  NRS 360.300 is hereby amended to read as follows:

22-41      360.300  1.  If a person fails to file a return or the Department

22-42  is not satisfied with the return or returns of any tax, contribution or

22-43  premium or amount of tax, contribution or premium required to be

22-44  paid to the State by any person, in accordance with the applicable

22-45  provisions of this chapter, chapter 362, [364A,] 369, 370, 372,

23-1  372A, 374, 377, 377A or 444A of NRS, NRS 482.313, or chapter

23-2  585 or 680B of NRS , or sections 2 to 24, inclusive, of this act, as

23-3  administered or audited by the Department, it may compute and

23-4  determine the amount required to be paid upon the basis of:

23-5      (a) The facts contained in the return;

23-6      (b) Any information within its possession or that may come into

23-7  its possession; or

23-8      (c) Reasonable estimates of the amount.

23-9      2.  One or more deficiency determinations may be made with

23-10  respect to the amount due for one or for more than one period.

23-11     3.  In making its determination of the amount required to be

23-12  paid, the Department shall impose interest on the amount of tax

23-13  determined to be due, calculated at the rate and in the manner set

23-14  forth in NRS 360.417, unless a different rate of interest is

23-15  specifically provided by statute.

23-16     4.  The Department shall impose a penalty of 10 percent in

23-17  addition to the amount of a determination that is made in the case of

23-18  the failure of a person to file a return with the Department.

23-19     5.  When a business is discontinued, a determination may be

23-20  made at any time thereafter within the time prescribed in NRS

23-21  360.355 as to liability arising out of that business, irrespective of

23-22  whether the determination is issued before the due date of the

23-23  liability.

23-24     Sec. 71.  NRS 360.417 is hereby amended to read as follows:

23-25      360.417  Except as otherwise provided in NRS 360.232 and

23-26  360.320, and unless a different penalty or rate of interest is

23-27  specifically provided by statute, any person who fails to pay any tax

23-28  provided for in chapter 362, [364A,] 369, 370, 372, 374, 377, 377A,

23-29  444A or 585 of NRS, or sections 2 to 24, inclusive, of this act, or

23-30  the fee provided for in NRS 482.313, to the State or a county within

23-31  the time required, shall pay a penalty of not more than 10 percent of

23-32  the amount of the tax or fee which is owed, as determined by the

23-33  Department, in addition to the tax or fee, plus interest at the rate of 1

23-34  percent per month, or fraction of a month, from the last day of the

23-35  month following the period for which the amount or any portion of

23-36  the amount should have been reported until the date of payment.

23-37  The amount of any penalty imposed must be based on a graduated

23-38  schedule adopted by the Nevada Tax Commission which takes into

23-39  consideration the length of time the tax or fee remained unpaid.

23-40     Sec. 72.  NRS 360.419 is hereby amended to read as follows:

23-41      360.419  1.  If the Executive Director or a designated hearing

23-42  officer finds that the failure of a person to make a timely return or

23-43  payment of a tax imposed pursuant to NRS 361.320 or chapter

23-44  361A, 376A, 377 or 377A of NRS, or by chapter 362, [364A,] 369,

23-45  370, 372, 372A, 374, 375A or 375B of NRS, or sections 2 to 24,

24-1  inclusive, of this act is the result of circumstances beyond his

24-2  control and occurred despite the exercise of ordinary care and

24-3  without intent, the Department may relieve him of all or part of any

24-4  interest or penalty , or both.

24-5      2.  A person seeking this relief must file with the Department a

24-6  statement under oath setting forth the facts upon which he bases his

24-7  claim.

24-8      3.  The Department shall disclose, upon the request of any

24-9  person:

24-10     (a) The name of the person to whom relief was granted; and

24-11     (b) The amount of the relief.

24-12     4.  The Executive Director or a designated hearing officer shall

24-13  act upon the request of a taxpayer seeking relief pursuant to NRS

24-14  361.4835 which is deferred by a county treasurer or county assessor.

24-15     Sec. 73.  NRS 360.510 is hereby amended to read as follows:

24-16      360.510  1.  If any person is delinquent in the payment of any

24-17  tax or fee administered by the Department or if a determination has

24-18  been made against him which remains unpaid, the Department may:

24-19     (a) Not later than 3 years after the payment became delinquent

24-20  or the determination became final; or

24-21     (b) Not later than 6 years after the last recording of an abstract

24-22  of judgment or of a certificate constituting a lien for tax owed,

24-23  give a notice of the delinquency and a demand to transmit

24-24  personally or by registered or certified mail to any person,

24-25  including, without limitation, any officer or department of this state

24-26  or any political subdivision or agency of this state, who has in his

24-27  possession or under his control any credits or other personal

24-28  property belonging to the delinquent, or owing any debts to the

24-29  delinquent or person against whom a determination has been made

24-30  which remains unpaid, or owing any debts to the delinquent or that

24-31  person. In the case of any state officer, department or agency, the

24-32  notice must be given to the officer, department or agency before the

24-33  Department presents the claim of the delinquent taxpayer to

24-34  the State Controller.

24-35     2.  A state officer, department or agency which receives such a

24-36  notice may satisfy any debt owed to it by that person before it

24-37  honors the notice of the Department.

24-38     3.  After receiving the demand to transmit, the person notified

24-39  by the demand may not transfer or otherwise dispose of the credits,

24-40  other personal property, or debts in his possession or under his

24-41  control at the time he received the notice until the Department

24-42  consents to a transfer or other disposition.

24-43     4.  Every person notified by a demand to transmit shall, within

24-44  10 days after receipt of the demand to transmit, inform the

24-45  Department of[,] and transmit to the Department all such credits,

25-1  other personal property[,] or debts in his possession, under his

25-2  control or owing by him within the time and in the manner

25-3  requested by the Department. Except as otherwise provided in

25-4  subsection 5, no further notice is required to be served to that

25-5  person.

25-6      5.  If the property of the delinquent taxpayer consists of a series

25-7  of payments owed to him, the person who owes or controls the

25-8  payments shall transmit the payments to the Department until

25-9  otherwise notified by the Department. If the debt of the delinquent

25-10  taxpayer is not paid within 1 year after the Department issued the

25-11  original demand to transmit, the Department shall issue another

25-12  demand to transmit to the person responsible for making the

25-13  payments informing him to continue to transmit payments to the

25-14  Department or that his duty to transmit the payments to

25-15  the Department has ceased.

25-16     6.  If the notice of the delinquency seeks to prevent the transfer

25-17  or other disposition of a deposit in a bank or credit union or other

25-18  credits or personal property in the possession or under the control of

25-19  a bank, credit union or other depository institution, the notice must

25-20  be delivered or mailed to any branch or office of the bank, credit

25-21  union or other depository institution at which the deposit is carried

25-22  or at which the credits or personal property is held.

25-23     7.  If any person notified by the notice of the delinquency

25-24  makes any transfer or other disposition of the property or debts

25-25  required to be withheld or transmitted, to the extent of the value of

25-26  the property or the amount of the debts thus transferred or paid, he is

25-27  liable to the State for any indebtedness due pursuant to this chapter,

25-28  or chapter 362, [364A,] 369, 370, 372, 372A, 374, 377, 377A or

25-29  444A of NRS, NRS 482.313, or chapter 585 or 680B of NRS , or

25-30  sections 2 to 24, inclusive, of this act from the person with respect

25-31  to whose obligation the notice was given if solely by reason of the

25-32  transfer or other disposition the State is unable to recover the

25-33  indebtedness of the person with respect to whose obligation

25-34  the notice was given.

25-35     Sec. 74.  NRS 360.750 is hereby amended to read as follows:

25-36      360.750  1.  A person who intends to locate or expand a

25-37  business in this state may apply to the Commission on Economic

25-38  Development for a partial abatement of one or more of the taxes

25-39  imposed on the new or expanded business pursuant to chapter 361[,

25-40  364A] or 374 of NRS.

25-41     2.  The Commission on Economic Development shall approve

25-42  an application for a partial abatement if the Commission makes the

25-43  following determinations:

25-44     (a) The business is consistent with:

26-1          (1) The State Plan for Industrial Development and

26-2  Diversification that is developed by the Commission pursuant to

26-3  NRS 231.067; and

26-4          (2) Any guidelines adopted pursuant to the State Plan.

26-5      (b) The applicant has executed an agreement with the

26-6  Commission which states that the business will, after the date on

26-7  which a certificate of eligibility for the abatement is issued pursuant

26-8  to subsection 5, continue in operation in this state for a period

26-9  specified by the Commission, which must be at least 5 years, and

26-10  will continue to meet the eligibility requirements set forth in this

26-11  subsection. The agreement must bind the successors in interest of

26-12  the business for the specified period.

26-13     (c) The business is registered pursuant to the laws of this state or

26-14  the applicant commits to obtain a valid business license and all other

26-15  permits required by the county, city or town in which the business

26-16  operates.

26-17     (d) Except as otherwise provided in NRS 361.0687, if the

26-18  business is a new business in a county whose population is 100,000

26-19  or more or a city whose population is 60,000 or more, the business

26-20  meets at least two of the following requirements:

26-21         (1) The business will have 75 or more full-time employees

26-22  on the payroll of the business by the fourth quarter that it is in

26-23  operation.

26-24         (2) Establishing the business will require the business to

26-25  make a capital investment of at least $1,000,000 in this state.

26-26         (3) The average hourly wage that will be paid by the new

26-27  business to its employees in this state is at least 100 percent of the

26-28  average statewide hourly wage as established by the Employment

26-29  Security Division of the Department of Employment, Training and

26-30  Rehabilitation on July 1 of each fiscal year and:

26-31             (I) The business will provide a health insurance plan for

26-32  all employees that includes an option for health insurance coverage

26-33  for dependents of the employees; and

26-34             (II) The cost to the business for the benefits the business

26-35  provides to its employees in this state will meet the minimum

26-36  requirements for benefits established by the Commission by

26-37  regulation pursuant to subsection 9.

26-38     (e) Except as otherwise provided in NRS 361.0687, if the

26-39  business is a new business in a county whose population is less than

26-40  100,000 or a city whose population is less than 60,000, the business

26-41  meets at least two of the following requirements:

26-42         (1) The business will have 25 or more full-time employees

26-43  on the payroll of the business by the fourth quarter that it is in

26-44  operation.

27-1          (2) Establishing the business will require the business to

27-2  make a capital investment of at least $250,000 in this state.

27-3          (3) The average hourly wage that will be paid by the new

27-4  business to its employees in this state is at least 100 percent of the

27-5  average statewide hourly wage as established by the Employment

27-6  Security Division of the Department of Employment, Training and

27-7  Rehabilitation on July 1 of each fiscal year and:

27-8             (I) The business will provide a health insurance plan for

27-9  all employees that includes an option for health insurance coverage

27-10  for dependents of the employees; and

27-11             (II) The cost to the business for the benefits the business

27-12  provides to its employees in this state will meet the minimum

27-13  requirements for benefits established by the Commission by

27-14  regulation pursuant to subsection 9.

27-15     (f) If the business is an existing business, the business meets at

27-16  least two of the following requirements:

27-17         (1) The business will increase the number of employees on

27-18  its payroll by 10 percent more than it employed in the immediately

27-19  preceding fiscal year or by six employees, whichever is greater.

27-20         (2) The business will expand by making a capital investment

27-21  in this state in an amount equal to at least 20 percent of the value of

27-22  the tangible property possessed by the business in the immediately

27-23  preceding fiscal year. The determination of the value of the tangible

27-24  property possessed by the business in the immediately preceding

27-25  fiscal year must be made by the:

27-26             (I) County assessor of the county in which the business

27-27  will expand, if the business is locally assessed; or

27-28             (II) Department, if the business is centrally assessed.

27-29         (3) The average hourly wage that will be paid by the existing

27-30  business to its new employees in this state is at least 100 percent of

27-31  the average statewide hourly wage as established by the

27-32  Employment Security Division of the Department of Employment,

27-33  Training and Rehabilitation on July 1 of each fiscal year and:

27-34             (I) The business will provide a health insurance plan for

27-35  all new employees that includes an option for health insurance

27-36  coverage for dependents of the employees; and

27-37             (II) The cost to the business for the benefits the business

27-38  provides to its new employees in this state will meet the minimum

27-39  requirements for benefits established by the Commission by

27-40  regulation pursuant to subsection 9.

27-41     3.  Notwithstanding the provisions of subsection 2, the

27-42  Commission on Economic Development may:

27-43     (a) Approve an application for a partial abatement by a business

27-44  that does not meet the requirements set forth in paragraph (d), (e) or

27-45  (f) of subsection 2;

28-1      (b) Make the requirements set forth in paragraph (d), (e) or (f) of

28-2  subsection 2 more stringent; or

28-3      (c) Add additional requirements that a business must meet to

28-4  qualify for a partial abatement,

28-5  if the Commission determines that such action is necessary.

28-6      4.  If a person submits an application to the Commission on

28-7  Economic Development pursuant to subsection 1, the Commission

28-8  shall provide notice to the governing body of the county and the city

28-9  or town, if any, in which the person intends to locate or expand a

28-10  business. The notice required pursuant to this subsection must set

28-11  forth the date, time and location of the hearing at which the

28-12  Commission will consider the application.

28-13     5.  If the Commission on Economic Development approves an

28-14  application for a partial abatement, the Commission shall

28-15  immediately forward a certificate of eligibility for the abatement to:

28-16     (a) The Department;

28-17     (b) The Nevada Tax Commission; and

28-18     (c) If the partial abatement is from the property tax imposed

28-19  pursuant to chapter 361 of NRS, the county treasurer.

28-20     6.  An applicant for a partial abatement pursuant to this section

28-21  or an existing business whose partial abatement is in effect shall,

28-22  upon the request of the Executive Director of the Commission on

28-23  Economic Development, furnish the Executive Director with copies

28-24  of all records necessary to verify that the applicant meets the

28-25  requirements of subsection 2.

28-26     7.  If a business whose partial abatement has been approved

28-27  pursuant to this section and is in effect ceases:

28-28     (a) To meet the requirements set forth in subsection 2; or

28-29     (b) Operation before the time specified in the agreement

28-30  described in paragraph (b) of subsection 2,

28-31  the business shall repay to the Department or, if the partial

28-32  abatement was from the property tax imposed pursuant to chapter

28-33  361 of NRS, to the county treasurer, the amount of the exemption

28-34  that was allowed pursuant to this section before the failure of the

28-35  business to comply unless the Nevada Tax Commission determines

28-36  that the business has substantially complied with the requirements of

28-37  this section. Except as otherwise provided in NRS 360.232 and

28-38  360.320, the business shall, in addition to the amount of the

28-39  exemption required to be paid pursuant to this subsection, pay

28-40  interest on the amount due at the rate most recently established

28-41  pursuant to NRS 99.040 for each month, or portion thereof, from the

28-42  last day of the month following the period for which the payment

28-43  would have been made had the partial abatement not been approved

28-44  until the date of payment of the tax.

28-45     8.  A county treasurer:

29-1      (a) Shall deposit any money that he receives pursuant to

29-2  subsection 7 in one or more of the funds established by a local

29-3  government of the county pursuant to NRS 354.6113 or 354.6115;

29-4  and

29-5      (b) May use the money deposited pursuant to paragraph (a) only

29-6  for the purposes authorized by NRS 354.6113 and 354.6115.

29-7      9.  The Commission on Economic Development:

29-8      (a) Shall adopt regulations relating to:

29-9          (1) The minimum level of benefits that a business must

29-10  provide to its employees if the business is going to use benefits paid

29-11  to employees as a basis to qualify for a partial abatement; and

29-12         (2) The notice that must be provided pursuant to subsection

29-13  4.

29-14     (b) May adopt such other regulations as the Commission on

29-15  Economic Development determines to be necessary to carry out the

29-16  provisions of this section.

29-17     10.  The Nevada Tax Commission:

29-18     (a) Shall adopt regulations regarding:

29-19         (1) The capital investment that a new business must make to

29-20  meet the requirement set forth in paragraph (d) or (e) of subsection

29-21  2; and

29-22         (2) Any security that a business is required to post to qualify

29-23  for a partial abatement pursuant to this section.

29-24     (b) May adopt such other regulations as the Nevada Tax

29-25  Commission determines to be necessary to carry out the provisions

29-26  of this section.

29-27     11.  An applicant for an abatement who is aggrieved by a final

29-28  decision of the Commission on Economic Development may

29-29  petition for judicial review in the manner provided in chapter 233B

29-30  of NRS.

29-31     Sec. 75.  NRS 360A.020 is hereby amended to read as follows:

29-32      360A.020  The Department shall adopt [such] :

29-33     1.  Such regulations as are necessary to carry out the provisions

29-34  of this chapter.

29-35     2.  Regulations providing for:

29-36     (a) The electronic submission of returns to the Department;

29-37  and

29-38     (b) The payment to the Department of any amount required to

29-39  be paid pursuant to this chapter or chapter 365, 366 or 373 of

29-40  NRS, or NRS 590.120 or 590.840 through the use of credit cards,

29-41  debit cards and electronic transfers of money.

29-42     Sec. 76. NRS 364A.130 is hereby amended to read as follows:

29-43      364A.130  1.  Except as otherwise provided in subsection [6,]

29-44  8, a person shall not conduct a business in this state unless he has a

29-45  business license issued by the Department.

30-1      2.  [The] An application for a business license must:

30-2      (a) Be made upon a form prescribed by the Department;

30-3      (b) Set forth the name under which the applicant transacts or

30-4  intends to transact business and the location of his place or places of

30-5  business;

30-6      (c) Declare the estimated number of employees for the previous

30-7  calendar quarter;

30-8      (d) Be accompanied by a fee of [$25;] $75; and

30-9      (e) Include any other information that the Department deems

30-10  necessary.

30-11     3.  The application must be signed by:

30-12     (a) The owner, if the business is owned by a natural person;

30-13     (b) A member or partner, if the business is owned by an

30-14  association or partnership; or

30-15     (c) An officer or some other person specifically authorized to

30-16  sign the application, if the business is owned by a corporation.

30-17     4.  If the application is signed pursuant to paragraph (c) of

30-18  subsection 3, written evidence of the signer’s authority must be

30-19  attached to the application.

30-20     5.  A person who has been issued a business license by the

30-21  Department shall submit a fee of $75 to the Department on or

30-22  before the last day of the month in which the anniversary date of

30-23  issuance of the business license occurs in each year, unless the

30-24  person submits a written statement to the Department, at least 10

30-25  days before the anniversary date, indicating that the person will

30-26  not be conducting business in this state after the anniversary date.

30-27     6.  The business license required to be obtained pursuant to

30-28  this section is in addition to any license to conduct business that

30-29  must be obtained from the local jurisdiction in which the business

30-30  is being conducted.

30-31     7.  For the purposes of this chapter, a person shall be deemed to

30-32  conduct a business in this state if a business for which the person is

30-33  responsible:

30-34     (a) Is [incorporated] organized pursuant to [chapter 78 or 78A]

30-35  title 7 of NRS[;] , other than a business organized pursuant to

30-36  chapter 82 or 84 of NRS;

30-37     (b) Has an office or other base of operations in this state; or

30-38     (c) Pays wages or other remuneration to a natural person who

30-39  performs in this state any of the duties for which he is paid.

30-40     [6.] 8.  A person who takes part in a trade show or convention

30-41  held in this state for a purpose related to the conduct of a business is

30-42  not required to obtain a business license specifically for that event.

30-43     Sec. 77.  NRS 369.174 is hereby amended to read as follows:

30-44      369.174  Each month, the State Controller shall transfer to the

30-45  Tax on Liquor Program Account in the State General Fund, from the

31-1  tax on liquor containing more than 22 percent of alcohol by volume,

31-2  the portion of the tax which exceeds [$1.90] $3.45 per wine gallon.

31-3      Sec. 78.  NRS 369.330 is hereby amended to read as follows:

31-4      369.330  Except as otherwise provided in this chapter, an excise

31-5  tax is hereby levied and must be collected respecting all liquor and

31-6  upon the privilege of importing, possessing, storing or selling liquor,

31-7  according to the following rates and classifications:

31-8      1.  On liquor containing more than 22 percent of alcohol by

31-9  volume, [$2.05] $3.60 per wine gallon or proportionate part thereof.

31-10     2.  On liquor containing more than 14 percent up to and

31-11  including 22 percent of alcohol by volume, [75 cents] $1.30 per

31-12  wine gallon or proportionate part thereof.

31-13     3.  On liquor containing from one-half of 1 percent up to and

31-14  including 14 percent of alcohol by volume, [40] 70 cents per wine

31-15  gallon or proportionate part thereof.

31-16     4.  On all malt beverage liquor brewed or fermented and bottled

31-17  in or outside this state, [9] 16 cents per gallon.

31-18     Sec. 79. NRS 369.370 is hereby amended to read as follows:

31-19      369.370  1.  For the privilege of importing, possessing, storing

31-20  or selling liquors, all licensed importers and manufacturers of liquor

31-21  in this state shall pay the excise tax imposed and established by this

31-22  chapter.

31-23     2.  If, after the tax is paid on any such liquor, satisfactory

31-24  evidence is presented to the Department that the imports have been

31-25  actually exported and sold outside this state in a manner not in

31-26  conflict with the law of the place of sale, the Department shall direct

31-27  that a refund or credit of the tax so paid be made to the taxpayer.

31-28  The taxpayer shall report all such exports and imports, and pay the

31-29  tax on the imports monthly, on forms and subject to regulations

31-30  prescribed by the Department.

31-31     3.  The excise tax imposed by this chapter is due on or before

31-32  the 20th day of the following month. If all such taxes are paid on or

31-33  before the 15th day of the following month, a discount in the

31-34  amount of [3] 0.5 percent of the tax must be allowed to the taxpayer.

31-35  The Department may, for good cause, extend for not more than 15

31-36  days after the date the tax is due the time for paying the tax if a

31-37  request for such an extension of time is received by the Department

31-38  on or before the date the tax was due. If such an extension is

31-39  granted, interest accrues from the original date the tax was due.

31-40     4.  The Department shall allow refunds or credits on any

31-41  shipments lost, stolen or damaged in transit, or damaged or spoiled

31-42  on the premises, may require all claims in connection therewith to

31-43  be sworn to and may make ratable tax adjustments, credits or

31-44  refunds to effectuate the purposes of this chapter.

 

32-1      Sec. 80.  NRS 370.165 is hereby amended to read as follows:

32-2      370.165  There is hereby levied a tax upon the purchase or

32-3  possession of cigarettes by a consumer in the State of Nevada at the

32-4  rate of [17.5] 40 mills per cigarette. The tax may be represented and

32-5  precollected by the affixing of a revenue stamp or other approved

32-6  evidence of payment to each package, packet or container in which

32-7  cigarettes are sold. The tax must be precollected by the wholesale or

32-8  retail dealer, and must be recovered from the consumer by adding

32-9  the amount of the tax to the selling price. Each person who sells

32-10  cigarettes at retail shall prominently display on his premises a notice

32-11  that the tax is included in the selling price and is payable under the

32-12  provisions of this chapter.

32-13     Sec. 80.5.  NRS 370.165 is hereby amended to read as follows:

32-14      370.165  There is hereby levied a tax upon the purchase or

32-15  possession of cigarettes by a consumer in the State of Nevada at the

32-16  rate of [40] 42.5 mills per cigarette. The tax may be represented and

32-17  precollected by the affixing of a revenue stamp or other approved

32-18  evidence of payment to each package, packet or container in which

32-19  cigarettes are sold. The tax must be precollected by the wholesale or

32-20  retail dealer, and must be recovered from the consumer by adding

32-21  the amount of the tax to the selling price. Each person who sells

32-22  cigarettes at retail shall prominently display on his premises a notice

32-23  that the tax is included in the selling price and is payable under the

32-24  provisions of this chapter.

32-25     Sec. 81. NRS 370.220 is hereby amended to read as follows:

32-26      370.220  In the sale of any cigarette revenue stamps or any

32-27  metered machine settings to a licensed cigarette dealer, the

32-28  Department and its agents shall allow the purchaser a discount of [3]

32-29  0.5 percent against the amount of excise tax otherwise due for the

32-30  services rendered in affixing cigarette revenue stamps or metered

32-31  machine impressions to the cigarette packages.

32-32     Sec. 82.  NRS 370.260 is hereby amended to read as follows:

32-33      370.260  1.  All taxes and license fees imposed by the

32-34  provisions of NRS 370.001 to 370.430, inclusive, less any refunds

32-35  granted as provided by law, must be paid to the Department in the

32-36  form of remittances payable to the Department.

32-37     2.  The Department shall:

32-38     (a) As compensation to the State for the costs of collecting the

32-39  taxes and license fees, transmit each month the sum the Legislature

32-40  specifies from the remittances made to it pursuant to subsection 1

32-41  during the preceding month to the State Treasurer for deposit to the

32-42  credit of the Department. The deposited money must be expended

32-43  by the Department in accordance with its work program.

32-44     (b) From the remittances made to it pursuant to subsection 1

32-45  during the preceding month, less the amount transmitted pursuant to

33-1  paragraph (a), transmit each month the portion of the tax which is

33-2  equivalent to [12.5] 35 mills per cigarette to the State Treasurer for

33-3  deposit to the credit of the Account for the Tax on Cigarettes in the

33-4  State General Fund.

33-5      (c) Transmit the balance of the payments each month to the

33-6  State Treasurer for deposit in the Local Government Tax

33-7  Distribution Account created by NRS 360.660.

33-8      (d) Report to the State Controller monthly the amount of

33-9  collections.

33-10     3.  The money deposited pursuant to paragraph (c) of

33-11  subsection 2 in the Local Government Tax Distribution Account is

33-12  hereby appropriated to Carson City andto each of the counties in

33-13  proportion to their respective populations and must be credited to

33-14  the respective accounts of Carson City and each county.

33-15     Sec. 82.5.  NRS 370.260 is hereby amended to read as follows:

33-16      370.260  1.  All taxes and license fees imposed by the

33-17  provisions of NRS 370.001 to 370.430, inclusive, less any refunds

33-18  granted as provided by law, must be paid to the Department in the

33-19  form of remittances payable to the Department.

33-20     2.  The Department shall:

33-21     (a) As compensation to the State for the costs of collecting the

33-22  taxes and license fees, transmit each month the sum the Legislature

33-23  specifies from the remittances made to it pursuant to subsection 1

33-24  during the preceding month to the State Treasurer for deposit to the

33-25  credit of the Department. The deposited money must be expended

33-26  by the Department in accordance with its work program.

33-27     (b) From the remittances made to it pursuant to subsection 1

33-28  during the preceding month, less the amount transmitted pursuant to

33-29  paragraph (a), transmit each month the portion of the tax which is

33-30  equivalent to [35] 37.5 mills per cigarette to the State Treasurer for

33-31  deposit to the credit of the Account for the Tax on Cigarettes in the

33-32  State General Fund.

33-33     (c) Transmit the balance of the payments each month to the

33-34  State Treasurer for deposit in the Local Government Tax

33-35  Distribution Account created by NRS 360.660.

33-36     (d) Report to the State Controller monthly the amount of

33-37  collections.

33-38     3.  The money deposited pursuant to paragraph (c) of

33-39  subsection 2 in the Local Government Tax Distribution Account is

33-40  hereby appropriated to Carson City andto each of the counties in

33-41  proportion to their respective populations and must be credited to

33-42  the respective accounts of Carson City and each county.

 

 

 

34-1      Sec. 83.  NRS 370.350 is hereby amended to read as follows:

34-2      370.350  1.  Except as otherwise provided in subsection 3, a

34-3  tax is hereby levied and imposed upon the use of cigarettes in this

34-4  state.

34-5      2.  The amount of the use tax is [17.5] 40 mills per cigarette.

34-6      3.  The use tax does not apply where:

34-7      (a) Nevada cigarette revenue stamps have been affixed to

34-8  cigarette packages as required by law.

34-9      (b) Tax exemption is provided for in this chapter.

34-10     Sec. 83.5.  NRS 370.350 is hereby amended to read as follows:

34-11      370.350  1.  Except as otherwise provided in subsection 3, a

34-12  tax is hereby levied and imposed upon the use of cigarettes in this

34-13  state.

34-14     2.  The amount of the use tax is [40] 42.5 mills per cigarette.

34-15     3.  The use tax does not apply where:

34-16     (a) Nevada cigarette revenue stamps have been affixed to

34-17  cigarette packages as required by law.

34-18     (b) Tax exemption is provided for in this chapter.

34-19     Sec. 84. NRS 370.450 is hereby amended to read as follows:

34-20      370.450  1.  Except as otherwise provided in subsection 2,

34-21  there is hereby imposed upon the purchase or possession of products

34-22  made from tobacco, other than cigarettes, by a customer in this state

34-23  a tax of 30 percent of the wholesale price of those products.

34-24     2.  The provisions of subsection 1 do not apply to those

34-25  products which are:

34-26     (a) Shipped out of the State for sale and use outside the State; or

34-27     (b) Displayed or exhibited at a trade show, convention or other

34-28  exhibition in this state by a manufacturer or wholesale dealer who is

34-29  not licensed in this state.

34-30     3.  This tax must be collected and paid by the wholesale dealer

34-31  to the Department, in accordance with the provisions of NRS

34-32  370.465, after the sale or distribution of those products by the

34-33  wholesale dealer. The wholesale dealer is entitled to retain [2] 0.5

34-34  percent of the taxes collected to cover the costs of collecting and

34-35  administering the taxes[.] if the taxes are paid in accordance with

34-36  the provisions of NRS 370.465.

34-37     4.  Any wholesale dealer who sells or distributes any of those

34-38  products without paying the tax provided for by this section is guilty

34-39  of a misdemeanor.

34-40     Sec. 85. NRS 370.490 is hereby amended to read as follows:

34-41      370.490  1.  The Department shall allow a credit of 30 percent

34-42  of the wholesale price, less a discount of [2] 0.5 percent for the

34-43  services rendered in collecting the tax, for products made from

34-44  tobacco, other than cigarettes, upon which the tax has been paid

34-45  pursuant to NRS 370.450 and that may no longer be sold. If the

35-1  products have been purchased and delivered, a credit memo of the

35-2  manufacturer is required for proof of returned merchandise.

35-3      2.  A credit must also be granted for any products made from

35-4  tobacco, other than cigarettes, shipped from this state and destined

35-5  for retail sale and consumption outside the State on which the tax

35-6  has previously been paid. A duplicate or copy of the invoice is

35-7  required for proof of the sale outside the State.

35-8      3.  A wholesale dealer may claim a credit by filing with the

35-9  Department the proof required by this section. The claim must be

35-10  made on a form prescribed by the Department.

35-11     Sec. 86.  NRS 372.130 is hereby amended to read as follows:

35-12      372.130  At the time of making an application, the applicant

35-13  must pay to the Department a permit fee of [$1] $5 for each permit.

35-14     Sec. 87.  NRS 372.140 is hereby amended to read as follows:

35-15      372.140  A seller whose permit has been previously suspended

35-16  or revoked must pay the Department a fee of [$1] $5 for the renewal

35-17  or issuance of a permit.

35-18     Sec. 88.  NRS 372.220 is hereby amended to read as follows:

35-19      372.220  1.  Every retailer who sells tangible personal

35-20  property for storage, use or other consumption in this state shall

35-21  register with the Department and give:

35-22     [1.] (a) The name and address of all agents operating in this

35-23  state.

35-24     [2.] (b) The location of all distribution or sales houses or offices

35-25  or other places of business in this state.

35-26     [3.] (c) Such other information as the Department may require.

35-27     2.  Every business that purchases tangible personal property

35-28  for storage, use or other consumption in this state shall, at the

35-29  time the business obtains a business license pursuant to NRS

35-30  364A.130, register with the Department on a form prescribed by

35-31  the Department. As used in this section, “business” has the

35-32  meaning ascribed to it in NRS 364A.020.

35-33     Sec. 89.  NRS 372.220 is hereby amended to read as follows:

35-34      372.220  1.  Every retailer who sells tangible personal

35-35  property for storage, use or other consumption in this state shall

35-36  register with the Department and give:

35-37     (a) The name and address of all agents operating in this state.

35-38     (b) The location of all distribution or sales houses or offices or

35-39  other places of business in this state.

35-40     (c) Such other information as the Department may require.

35-41     2.  Every business that purchases tangible personal property for

35-42  storage, use or other consumption in this state shall, at the time the

35-43  business obtains a business license pursuant to [NRS 364A.130,]

35-44  section 66 of this act, register with the Department on a form

35-45  prescribed by the Department. As used in this section, “business”

36-1  has the meaning ascribed to it in [NRS 364A.020.] section 62 of this

36-2  act.

36-3      Sec. 90.  NRS 372.370 is hereby amended to read as follows:

36-4      372.370  [The taxpayer shall] If the taxes imposed by this

36-5  chapter are paid in accordance with NRS 372.355, the taxpayer

36-6  may deduct and withhold from the taxes otherwise due from him

36-7  [1.25] 0.5 percent of [it] those taxes to reimburse himself for the

36-8  cost of collecting the tax.

36-9      Sec. 91.  NRS 374.135 is hereby amended to read as follows:

36-10      374.135  At the time of making an application, the applicant

36-11  shall pay to the Department a permit fee of [$1] $5 for each permit.

36-12     Sec. 92.  NRS 374.145 is hereby amended to read as follows:

36-13      374.145  A seller whose permit has been previously suspended

36-14  or revoked shall pay the Department a fee of [$1] $5 for the renewal

36-15  or issuance of a permit.

36-16     Sec. 93.  NRS 374.375 is hereby amended to read as follows:

36-17      374.375  [The taxpayer shall] If the taxes imposed by this

36-18  chapter are paid in accordance with NRS 374.360, the taxpayer

36-19  may deduct and withhold from the taxes otherwise due from him

36-20  [1.25] 0.5 percent thereof to reimburse himself for the cost of

36-21  collecting the tax.

36-22     Sec. 94.   Chapter 375 of NRS is hereby amended by adding

36-23  thereto the provisions set forth as sections 95 and 96 of this act.

36-24     Sec. 95. 1.  In addition to all other taxes imposed on

36-25  transfers of real property, a tax, at the rate of $1.35 on each $500

36-26  of value or fraction thereof, is hereby imposed on each deed by

36-27  which any lands, tenements or other realty is granted, assigned,

36-28  transferred or otherwise conveyed to, or vested in, another person,

36-29  if the consideration or value of the interest or property conveyed

36-30  exceeds $100.

36-31     2.  The amount of the tax must be computed on the basis of

36-32  the value of the transferred property as declared pursuant to NRS

36-33  375.060.

36-34     3.  The county recorder of each county shall collect the tax in

36-35  the manner provided in NRS 375.030, except that the amount

36-36  collected must be transmitted to the State Controller for deposit in

36-37  the State General Fund within 30 days after the end of calendar

36-38  quarter during which the tax was collected.

36-39     4.  The county recorder of a county:

36-40     (a) Whose population is 100,000 or more may deduct and

36-41  withhold from the taxes collected 0.2 percent of those taxes to

36-42  reimburse the county for the cost of collecting the tax.

36-43     (b) Whose population is less than 100,000 may deduct and

36-44  withhold from the taxes collected 1 percent of those taxes to

36-45  reimburse the county for the cost of collecting the tax.

37-1      Sec. 96.  1.  The Department shall, to ensure that the tax

37-2  imposed by section 95 of this act is collected fairly and equitably in

37-3  all counties, coordinate the collection and administration of that

37-4  tax. For this purpose, the Department may conduct such audits of

37-5  the records of the various counties as are necessary to carry out

37-6  the provisions of section 95 of this act.

37-7      2.  When requested, the Department shall render assistance to

37-8  the county recorder of a county whose population is less than

37-9  30,000 relating to the imposition and collection of the tax imposed

37-10  by section 95 of this act.

37-11     3.  The Department is not entitled to receive any fee for

37-12  rendering any assistance pursuant to subsection 2.

37-13     Sec. 97. NRS 375.018 is hereby amended to read as follows:

37-14      375.018  With regard to the administration of [the real property

37-15  transfer tax,] any tax imposed by this chapter, the county recorder

37-16  shall apply the following principles:

37-17     1.  Forms, instructions and regulations governing the

37-18  computation of the amount of tax due must be brief and easily

37-19  understood.

37-20     2.  In cases where another authority, such as the United States

37-21  or this state, also imposes a tax upon the same property or revenue,

37-22  the mechanism for collecting the tax imposed by the county must be

37-23  as nearly compatible with the collection of the other taxes as is

37-24  feasible.

37-25     3.  Unless a change is made necessary by statute or to preserve

37-26  compatibility with a tax imposed by another authority, the forms,

37-27  instructions and regulations must remain the same from year to year,

37-28  to make the taxpayer’s liability as predictable as is feasible.

37-29     4.  Exemptions or waivers, where permitted by statute, must be

37-30  granted:

37-31     (a) Equitably among eligible taxpayers; and

37-32     (b) As sparingly as is consistent with the legislative intent, to

37-33  retain the broadest feasible base for the tax.

37-34     Sec. 98.  NRS 375.030 is hereby amended to read as follows:

37-35      375.030  1.  If any deed evidencing a transfer of title subject to

37-36  the tax imposed by NRS 375.020 [and, if applicable, NRS 375.025,]

37-37  is offered for recordation, the county recorder shall compute the

37-38  amount of the tax due and shall collect that amount before

37-39  acceptance of the deed for recordation.

37-40     2.  The buyer and seller are jointly and severally liable for the

37-41  payment of the taxes imposed by NRS 375.020 [and 375.025] and

37-42  any penalties and interest imposed pursuant to subsection 3. The

37-43  escrow holder is not liable for the payment of the taxes imposed by

37-44  NRS 375.020 [and 375.025] or any penalties or interest imposed

37-45  pursuant to subsection 3.

38-1      3.  If after recordation of the deed, the county recorder

38-2  disallows an exemption that was claimed at the time the deed was

38-3  recorded or through audit or otherwise determines that an additional

38-4  amount of tax is due, the county recorder shall promptly notify the

38-5  person who requested the recording of the deed and the buyer and

38-6  seller of the additional amount of tax due. If the additional amount

38-7  of tax is not paid within 30 days after the date the buyer and seller

38-8  are notified, the county recorder shall impose a penalty of 10

38-9  percent of the additional amount due in addition to interest at the

38-10  rate of 1 percent per month, or portion thereof, of the additional

38-11  amount due calculated from the date of the original recordation of

38-12  the deed on which the additional amount is due through the date on

38-13  which the additional amount due, penalty and interest are paid to the

38-14  county recorder.

38-15     4.  This section does not prohibit a buyer and seller from

38-16  agreeing by contract or otherwise that one party or the other will be

38-17  responsible for the payment of the tax due pursuant to this chapter,

38-18  but such an agreement does not affect the ability of the county

38-19  recorder to collect the tax and any penalties and interest from either

38-20  the buyer or the seller.

38-21     Sec. 99. NRS 375.030 is hereby amended to read as follows:

38-22      375.030  1.  If any deed evidencing a transfer of title subject to

38-23  the tax imposed by NRS 375.020 and section 95 of this act is

38-24  offered for recordation, the county recorder shall compute the

38-25  amount of the tax due and shall collect that amount before

38-26  acceptance of the deed for recordation.

38-27     2.  The buyer and seller are jointly and severally liable for the

38-28  payment of the taxes imposed by NRS 375.020 and section 95 of

38-29  this act and any penalties and interest imposed pursuant to

38-30  subsection 3. The escrow holder is not liable for the payment of the

38-31  taxes imposed by NRS 375.020 and section 95 of this act or any

38-32  penalties or interest imposed pursuant to subsection 3.

38-33     3.  If after recordation of the deed, the county recorder

38-34  disallows an exemption that was claimed at the time the deed was

38-35  recorded or through audit or otherwise determines that an additional

38-36  amount of tax is due, the county recorder shall promptly notify the

38-37  person who requested the recording of the deed and the buyer and

38-38  seller of the additional amount of tax due. If the additional amount

38-39  of tax is not paid within 30 days after the date the buyer and seller

38-40  are notified, the county recorder shall impose a penalty of 10

38-41  percent of the additional amount due in addition to interest at the

38-42  rate of 1 percent per month, or portion thereof, of the additional

38-43  amount due calculated from the date of the original recordation of

38-44  the deed on which the additional amount is due through the date on

39-1  which the additional amount due, penalty and interest are paid to the

39-2  county recorder.

39-3      4.  This section does not prohibit a buyer and seller from

39-4  agreeing by contract or otherwise that one party or the other will be

39-5  responsible for the payment of the tax due pursuant to this chapter,

39-6  but such an agreement does not affect the ability of the county

39-7  recorder to collect the tax and any penalties and interesgt from either

39-8  the buyer or the seller.

39-9      Sec. 100. NRS 375.070 is hereby amended to read as follows:

39-10      375.070  1.  The county recorder shall transmit the proceeds of

39-11  the [real property transfer] tax imposed by NRS 375.020 at the end

39-12  of each quarter in the following manner:

39-13     (a) An amount equal to that portion of the proceeds which is

39-14  equivalent to 10 cents for each $500 of value or fraction thereof

39-15  must be transmitted to the State Controller who shall deposit that

39-16  amount in the Account for Low-Income Housing created pursuant to

39-17  NRS 319.500.

39-18     (b) In a county whose population is more than 400,000, an

39-19  amount equal to that portion of the proceeds which is equivalent to

39-20  60 cents for each $500 of value or fraction thereof must be

39-21  transmitted to the county treasurer for deposit in the county school

39-22  district’s fund for capital projects established pursuant to NRS

39-23  387.328, to be held and expended in the same manner as other

39-24  money deposited in that fund.

39-25     (c) The remaining proceeds must be transmitted to the State

39-26  Controller for deposit in the Local Government Tax Distribution

39-27  Account created by NRS 360.660 for credit to the respective

39-28  accounts of Carson City and each county.

39-29     2.  In addition to any other authorized use of the proceeds it

39-30  receives pursuant to subsection 1, a county or city may use the

39-31  proceeds to pay expenses related to or incurred for the development

39-32  of affordable housing for families whose income does not exceed 80

39-33  percent of the median income for families residing in the same

39-34  county, as that percentage is defined by the United States

39-35  Department of Housing and Urban Development. A county or city

39-36  that uses the proceeds in that manner must give priority to the

39-37  development of affordable housing for persons who are disabled or

39-38  elderly.

39-39     3.  The expenses authorized by subsection 2 include, but are not

39-40  limited to:

39-41     (a) The costs to acquire land and developmental rights;

39-42     (b) Related predevelopment expenses;

39-43     (c) The costs to develop the land, including the payment of

39-44  related rebates;

40-1      (d) Contributions toward down payments made for the purchase

40-2  of affordable housing; and

40-3      (e) The creation of related trust funds.

40-4      Sec. 101.  NRS 375.090 is hereby amended to read as follows:

40-5      375.090  The tax imposed by NRS 375.020 [and 375.025] does

40-6  not apply to:

40-7      1.  A mere change in identity, form or place of organization,

40-8  such as a transfer between a corporation and its parent corporation, a

40-9  subsidiary or an affiliated corporation if the affiliated corporation

40-10  has identical common ownership.

40-11     2.  A transfer of title to the United States, any territory or state

40-12  or any agency, department, instrumentality or political subdivision

40-13  thereof.

40-14     3.  A transfer of title recognizing the true status of ownership of

40-15  the real property.

40-16     4.  A transfer of title without consideration from one joint

40-17  tenant or tenant in common to one or more remaining joint tenants

40-18  or tenants in common.

40-19     5.  A transfer of title to community property without

40-20  consideration when held in the name of one spouse to both spouses

40-21  as joint tenants or tenants in common, or as community property.

40-22     6.  A transfer of title between spouses, including gifts.

40-23     7.  A transfer of title between spouses to effect a property

40-24  settlement agreement or between former spouses in compliance with

40-25  a decree of divorce.

40-26     8.  A transfer of title to or from a trust, if the transfer is made

40-27  without consideration, and is made to or from:

40-28     (a) The trustor of the trust;

40-29     (b) The trustor’s legal representative; or

40-30     (c) A person related to the trustor in the first degree of

40-31  consanguinity.

40-32  As used in this subsection, “legal representative” has the meaning

40-33  ascribed to it in NRS 167.020.

40-34     9.  Transfers, assignments or conveyances of unpatented mines

40-35  or mining claims.

40-36     10.  A transfer, assignment or other conveyance of real property

40-37  to a corporation or other business organization if the person

40-38  conveying the property owns 100 percent of the corporation or

40-39  organization to which the conveyance is made.

40-40     11.  A transfer, assignment or other conveyance of real property

40-41  if the owner of the property is related to the person to whom it is

40-42  conveyed within the first degree of consanguinity.

40-43     12.  The making, delivery or filing of conveyances of real

40-44  property to make effective any plan of reorganization or adjustment:

41-1      (a) Confirmed under the Bankruptcy Act, as amended, 11 U.S.C.

41-2  §§ 101 et seq.;

41-3      (b) Approved in an equity receivership proceeding involving a

41-4  railroad, as defined in the Bankruptcy Act; or

41-5      (c) Approved in an equity receivership proceeding involving a

41-6  corporation, as defined in the Bankruptcy Act,

41-7  if the making, delivery or filing of instruments of transfer or

41-8  conveyance occurs within 5 years after the date of the confirmation,

41-9  approval or change.

41-10     13.  The making or delivery of conveyances of real property to

41-11  make effective any order of the Securities and Exchange

41-12  Commission if:

41-13     (a) The order of the Securities and Exchange Commission in

41-14  obedience to which the transfer or conveyance is made recites that

41-15  the transfer or conveyance is necessary or appropriate to effectuate

41-16  the provisions of section 11 of the Public Utility Holding Company

41-17  Act of 1935, 15 U.S.C. § 79k;

41-18     (b) The order specifies and itemizes the property which is

41-19  ordered to be transferred or conveyed; and

41-20     (c) The transfer or conveyance is made in obedience to the

41-21  order.

41-22     14.  A transfer to an educational foundation. As used in this

41-23  subsection, “educational foundation” has the meaning ascribed to it

41-24  in subsection 3 of NRS 388.750.

41-25     15.  A transfer to a university foundation. As used in this

41-26  subsection, “university foundation” has the meaning ascribed to it in

41-27  subsection 3 of NRS 396.405.

41-28     16.  A transfer, assignment or other conveyance of real property

41-29  to a corporation sole from another corporation sole. As used in this

41-30  subsection, “corporation sole” means a corporation which is

41-31  organized pursuant to the provisions of chapter 84 of NRS.

41-32     Sec. 102. NRS 375.090 is hereby amended to read as follows:

41-33      375.090  The [tax] taxes imposed by NRS 375.020 [does] and

41-34  section 95 of this act do not apply to:

41-35     1.  A mere change in [identity, form or place of organization,

41-36  such as a transfer between a corporation and its parent corporation, a

41-37  subsidiary or an affiliated corporation if the affiliated corporation

41-38  has identical common ownership.] the name of the owner of the

41-39  property without a change in the ownership interest of the

41-40  property.

41-41     2.  A transfer of title to the United States, any territory or state

41-42  or any agency, department, instrumentality or political subdivision

41-43  thereof.

41-44     3.  A transfer of title recognizing the true status of ownership of

41-45  the real property.

42-1      4.  A transfer of title without consideration from one joint

42-2  tenant or tenant in common to one or more remaining joint tenants

42-3  or tenants in common.

42-4      5.  [A transfer of title to community property without

42-5  consideration when held in the name of one spouse to both spouses

42-6  as joint tenants or tenants in common, or as community property.

42-7      6.] A transfer of title between spouses, including gifts [.

42-8      7.  A transfer of title between spouses] , or to effect a property

42-9  settlement agreement or between former spouses in compliance with

42-10  a decree of divorce.

42-11     [8.] 6.  A transfer of title to or from a trust [, if the transfer is

42-12  made] without consideration [, and is made to or from:

42-13     (a) The trustor of the trust;

42-14     (b) The trustor’s legal representative; or

42-15     (c) A person related to the trustor in the first degree of

42-16  consanguinity.

42-17  As used in this subsection, “legal representative” has the meaning

42-18  ascribed to it in NRS 167.020.

42-19     9.] if a certificate of trust is presented at the time of transfer.

42-20     7.  Transfers, assignments or conveyances of unpatented mines

42-21  or mining claims.

42-22     [10.  A transfer, assignment or other conveyance of real

42-23  property to a corporation or other business organization if the person

42-24  conveying the property owns 100 percent of the corporation or

42-25  organization to which the conveyance is made.

42-26     11.] 8.  A transfer, assignment or other conveyance of real

42-27  property if the owner of the property is related to the person to

42-28  whom it is conveyed within the first degree of consanguinity.

42-29     [12.] 9.  The making, delivery or filing of conveyances of real

42-30  property to make effective any plan of reorganization or adjustment:

42-31     (a) Confirmed under the Bankruptcy Act, as amended, 11 U.S.C.

42-32  §§ 101 et seq.;

42-33     (b) Approved in an equity receivership proceeding involving a

42-34  railroad, as defined in the Bankruptcy Act; or

42-35     (c) Approved in an equity receivership proceeding involving a

42-36  corporation, as defined in the Bankruptcy Act,

42-37  if the making, delivery or filing of instruments of transfer or

42-38  conveyance occurs within 5 years after the date of the confirmation,

42-39  approval or change.

42-40     [13.] 10.  The making or delivery of conveyances of real

42-41  property to make effective any order of the Securities and Exchange

42-42  Commission if:

42-43     (a) The order of the Securities and Exchange Commission in

42-44  obedience to which the transfer or conveyance is made recites that

42-45  the transfer or conveyance is necessary or appropriate to effectuate

43-1  the provisions of section 11 of the Public Utility Holding Company

43-2  Act of 1935, 15 U.S.C. § 79k;

43-3      (b) The order specifies and itemizes the property which is

43-4  ordered to be transferred or conveyed; and

43-5      (c) The transfer or conveyance is made in obedience to the

43-6  order.

43-7      [14.  A transfer to an educational foundation. As used in this

43-8  subsection, “educational foundation” has the meaning ascribed to it

43-9  in subsection 3 of NRS 388.750.

43-10     15.  A transfer to a university foundation. As used in this

43-11  subsection, “university foundation” has the meaning ascribed to it in

43-12  subsection 3 of NRS 396.405.

43-13     16.  A transfer, assignment or other conveyance of real property

43-14  to a corporation sole from another corporation sole. As used in this

43-15  subsection, “corporation sole” means a corporation which is

43-16  organized pursuant to the provisions of chapter 84 of NRS.]

43-17     Sec. 103. NRS 375.120 is hereby amended to read as follows:

43-18      375.120  The county recorder shall:

43-19     1.  Conduct and apply audits and other procedures for

43-20  enforcement as uniformly as is feasible.

43-21     2.  Collect [real property transfer] any tax that is due pursuant

43-22  to the provisions of this chapter in an equitable manner, so that

43-23  every taxpayer pays the full amount imposed by law.

43-24     Sec. 104. NRS 375.130 is hereby amended to read as follows:

43-25      375.130  1.  The county recorder may audit all records relating

43-26  to the collection and calculation of [the real property transfer tax.]

43-27  any tax imposed by this chapter. If the county recorder deems it

43-28  necessary to conduct an audit, the audit must be completed within 3

43-29  years after the date of the original recording of the document that

43-30  evidences the transfer of property for which the tax was imposed.

43-31     2.  The county recorder may issue subpoenas to require the

43-32  production of documents necessary for him to determine the amount

43-33  of [real property transfer] the tax due pursuant to this chapter or to

43-34  determine whether a person qualifies for an exemption from taxes

43-35  pursuant to this chapter. The county recorder may have the

43-36  subpoenas served, and upon application of the district attorney, to

43-37  any court of competent jurisdiction, enforced in the manner

43-38  provided by law for the service and enforcement of subpoenas in a

43-39  civil action.

43-40     Sec. 105. NRS 375.160 is hereby amended to read as follows:

43-41      375.160  1.  If any [real property transfer] tax imposed

43-42  pursuant to this chapter is not paid when due, the county may,

43-43  within 3 years after the date that the tax was due, record a certificate

43-44  in the office of the county recorder which states:

44-1      (a) The amount of the [real property transfer] tax and any

44-2  interest or penalties due;

44-3      (b) The name and address of the person who is liable for the

44-4  amount due as they appear on the records of the county; and

44-5      (c) That the county recorder has complied with all procedures

44-6  required by law for determining the amount due.

44-7      2.  From the time of the recording of the certificate, the amount

44-8  due, including interest and penalties, constitutes:

44-9      (a) A lien upon the real property for which the tax was due if the

44-10  person who owes the tax still owns the property; or

44-11     (b) A demand for payment if the property has been sold or

44-12  otherwise transferred to another person.

44-13     3.  The lien has the effect and priority of a judgment lien and

44-14  continues for 5 years after the time of the recording of the certificate

44-15  unless sooner released or otherwise discharged.

44-16     4.  Within 5 years after the date of recording the certificate or

44-17  within 5 years after the date of the last extension of the lien pursuant

44-18  to this subsection, the lien may be extended by recording a new

44-19  certificate in the office of the county recorder. From the time of

44-20  recording the new certificate, the lien is extended for 5 years, unless

44-21  sooner released or otherwise discharged.

44-22     Sec. 106. NRS 375.170 is hereby amended to read as follows:

44-23      375.170  1.  If a person is delinquent in the payment of [the

44-24  real property transfer] any tax imposed by this chapter or has not

44-25  paid the amount of a deficiency determination, the county may bring

44-26  an action in a court of this state, a court of any other state or a court

44-27  of the United States that has competent jurisdiction to collect the

44-28  delinquent or deficient amount, penalties and interest. The action:

44-29     (a) May not be brought if the decision that the payment is

44-30  delinquent or that there is a deficiency determination is on appeal to

44-31  a hearing officer pursuant to NRS 375.320.

44-32     (b) Must be brought not later than 3 years after the payment

44-33  became delinquent or the determination became final.

44-34     2.  The district attorney shall prosecute the action. The

44-35  provisions of the Nevada Revised Statutes, Nevada Rules of Civil

44-36  Procedure and Nevada Rules of Appellate Procedure relating to

44-37  service of summons, pleadings, proofs, trials and appeals are

44-38  applicable to the proceedings. In the action, a writ of attachment

44-39  may issue. A bond or affidavit is not required before an attachment

44-40  may be issued.

44-41     3.  In an action, a certificate by the county recorder showing the

44-42  delinquency is prima facie evidence of:

44-43     (a) The determination of the tax or the amount of the tax;

44-44     (b) The delinquency of the amounts; and

45-1      (c) The compliance by the county recorder with all the

45-2  procedures required by law relating to the computation and

45-3  determination of the amounts.

45-4      Sec. 107. NRS 375.250 is hereby amended to read as follows:

45-5      375.250  1.  The Legislature hereby declares that each

45-6  taxpayer has the right:

45-7      (a) To be treated by officers and employees of the county

45-8  recorder with courtesy, fairness, uniformity, consistency and

45-9  common sense.

45-10     (b) To a prompt response from the county recorder to each

45-11  communication from the taxpayer.

45-12     (c) To provide the minimum documentation and other

45-13  information as may reasonably be required by the county recorder to

45-14  carry out his duties.

45-15     (d) To be notified, in writing, by the county recorder whenever

45-16  an officer or employee of the county recorder determines that the

45-17  taxpayer is entitled to an exemption or has been taxed more than is

45-18  required pursuant to this chapter.

45-19     (e) To written instructions indicating how the taxpayer may

45-20  petition for a refund for overpayment of [real property transfer] any

45-21  tax, interest or penalties.

45-22     (f) To recover an overpayment of [real property transfer] any tax

45-23  promptly upon the final determination of such an overpayment.

45-24     (g) To obtain specific advice from the county recorder

45-25  concerning [real property transfer] any tax.

45-26     (h) In any meeting with the county recorder, including an audit,

45-27  conference, interview or hearing:

45-28         (1) To an explanation by an officer, agent or employee of the

45-29  county recorder that describes the procedures to be followed and the

45-30  rights of the taxpayer thereunder;

45-31         (2) To be represented by himself or anyone who is otherwise

45-32  authorized by law to represent him before the county recorder;

45-33         (3) To make an audio recording using the taxpayer’s

45-34  equipment and at the taxpayer’s expense; and

45-35         (4) To receive a copy of any document or audio recording

45-36  made by or in the possession of the county recorder relating to the

45-37  determination or collection of any tax for which the taxpayer is

45-38  assessed pursuant to this chapter, upon payment of the actual cost to

45-39  the county recorder of making the copy.

45-40     (i) To a full explanation of the authority of the county recorder

45-41  to collect the [real property transfer] tax or to collect a delinquent

45-42  [real property transfer] tax, including, without limitation, the

45-43  procedures and notices for review and appeal that are required for

45-44  the protection of the taxpayer. An explanation which meets the

46-1  requirements of this section must also be included with each notice

46-2  to a taxpayer that an audit will be conducted by the county.

46-3      (j) To the immediate release of any lien which the county

46-4  recorder has placed on real property for the nonpayment of [the real

46-5  property transfer] a tax when:

46-6          (1) The tax is paid;

46-7          (2) The period of limitation for collecting the tax expires;

46-8          (3) The lien is the result of an error by the county recorder;

46-9          (4) The county recorder determines that the taxes, interest

46-10  and penalties are secured sufficiently by a lien on other real

46-11  property;

46-12         (5) The release or subordination of the lien will not

46-13  jeopardize the collection of the taxes, interest and penalties; or

46-14         (6) The release of the lien will facilitate the collection of the

46-15  taxes, interest and penalties.

46-16     (k) To be free from harassment and intimidation by an officer or

46-17  employee of the county recorder for any reason.

46-18     2.  The provisions of this chapter governing the administration

46-19  and collection of taxes by the county recorder must not be construed

46-20  in such a manner as to interfere or conflict with the provisions of

46-21  this section or any applicable regulations.

46-22     3.  The provisions of this section apply to the administration

46-23  and collection of taxes pursuant to this chapter.

46-24     Sec. 108. NRS 375.270 is hereby amended to read as follows:

46-25      375.270  The county recorder shall provide each taxpayer who

46-26  it determines may be liable for taxes pursuant to this chapter with

46-27  simplified written instructions concerning the rights and

46-28  responsibilities of the taxpayer, including the:

46-29     1.  Keeping of records sufficient for audit purposes;

46-30     2.  Procedures for paying [the real property transfer tax;] any

46-31  taxes that are due; and

46-32     3.  Procedures for challenging any liability for [real property

46-33  transfer] any tax, penalties or interest and for requesting refunds of

46-34  any erroneously paid [real property transfer] tax, including the steps

46-35  for appealing a denial thereof.

46-36     Sec. 109. NRS 375.290 is hereby amended to read as follows:

46-37      375.290  A taxpayer is entitled to receive on any overpayment

46-38  of [the real property transfer] any tax imposed by this chapter a

46-39  refund together with interest at a rate determined pursuant to NRS

46-40  17.130. No interest is allowed on a refund of any penalties or

46-41  interest on the [real property transfer] tax that is paid by a taxpayer.

46-42     Sec. 110. NRS 375.300 is hereby amended to read as follows:

46-43      375.300  The county recorder shall provide a taxpayer with a

46-44  response to any written request submitted by the taxpayer that

47-1  relates to a [real property transfer] tax imposed by this chapter

47-2  within 30 days after the county treasurer receives the request.

47-3      Sec. 111.  NRS 375.330 is hereby amended to read as follows:

47-4      375.330  1.  The county recorder may waive any [real property

47-5  transfer] tax, penalty and interest owed by the taxpayer pursuant to

47-6  this chapter, other than the tax imposed by section 95 of this act, if

47-7  the taxpayer meets the criteria adopted by regulation. If a waiver is

47-8  granted pursuant to this subsection, the county shall prepare and

47-9  maintain on file a statement that contains:

47-10     (a) The reason for the waiver;

47-11     (b) The amount of the tax, penalty and interest owed by the

47-12  taxpayer; and

47-13     (c) The amount of the tax, penalty and interest waived by the

47-14  county.

47-15     2.  If the county recorder or a designated hearing officer finds

47-16  that the failure of a person to make a timely payment of [the real

47-17  property transfer] any tax imposed is the result of circumstances

47-18  beyond his control and occurred despite the exercise of ordinary

47-19  care and without intent to avoid such payment, the county recorder

47-20  may relieve him of all or part of any interest or penalty , or both.

47-21     3.  If a person proves to the satisfaction of the county recorder

47-22  that he has in good faith remitted the [real property transfer] tax in

47-23  reliance upon written advice provided by an officer or employee of

47-24  the county recorder, an opinion of the district attorney or Attorney

47-25  General, or the written results of an audit of his records conducted

47-26  by the county recorder, the county recorder may not require the

47-27  taxpayer to pay delinquent taxes, penalties or interest if the county

47-28  recorder determines after the completion of a subsequent audit that

47-29  the taxes the taxpayer remitted were deficient.

47-30     Sec. 112.  NRS 376A.040 is hereby amended to read as

47-31  follows:

47-32      376A.040  1.  In addition to all other taxes imposed on the

47-33  revenues from retail sales, a board of county commissioners of a

47-34  county whose population is less than 400,000 may by ordinance, but

47-35  not as in a case of emergency, impose a tax at the rate of up to 1/4 of

47-36  1 percent of the gross receipts of any retailer from the sale of all

47-37  tangible personal property sold at retail, or stored, used or otherwise

47-38  consumed in the county, after receiving the approval of a majority

47-39  of the registered voters of the county voting on the question at a

47-40  primary, general or special election. The question may be combined

47-41  with questions submitted pursuant to NRS [375.025, 376A.050 and

47-42  376A.070 or any combination thereof.] 376A.050 or 376A.070, or

47-43  both.

47-44     2.  If a county imposes a sales tax pursuant to this section and

47-45  NRS 376A.050, the combined additional sales tax must not exceed

48-1  1/4 of 1 percent. A tax imposed pursuant to this section applies

48-2  throughout the county, including incorporated cities in the county.

48-3      3.  Before the election may occur, an open-space plan must be

48-4  adopted by the board of county commissioners pursuant to NRS

48-5  376A.020 and the adopted open-space plan must be endorsed by

48-6  resolution by the city council of each incorporated city within the

48-7  county.

48-8      4.  All fees, taxes, interest and penalties imposed and all

48-9  amounts of tax required to be paid pursuant to this section must be

48-10  paid to the Department of Taxation in the form of remittances

48-11  payable to the Department of Taxation. The Department of Taxation

48-12  shall deposit the payments with the State Treasurer for credit to the

48-13  Sales and Use Tax Account in the State General Fund. The State

48-14  Controller, acting upon the collection data furnished by the

48-15  Department of Taxation, shall transfer monthly all fees, taxes,

48-16  interest and penalties collected during the preceding month to the

48-17  Intergovernmental Fund and remit the money to the county

48-18  treasurer.

48-19     5.  The money received from the tax imposed pursuant to

48-20  subsection 4 must be retained by the county, or remitted to a city or

48-21  general improvement district in the county. The money received by

48-22  a county, city or general improvement district pursuant to this

48-23  section must only be used to pay the cost of:

48-24     (a) The acquisition of land in fee simple for development and

48-25  use as open-space land;

48-26     (b) The acquisition of the development rights of land identified

48-27  as open-space land;

48-28     (c) The creation of a trust fund for the acquisition of land or

48-29  development rights of land pursuant to paragraphs (a) and (b);

48-30     (d) The principal and interest on notes, bonds or other

48-31  obligations issued by the county, city or general improvement

48-32  district for the acquisition of land or development rights of land

48-33  pursuant to paragraphs (a) and (b); or

48-34     (e) Any combination of the uses set forth in paragraphs (a) to

48-35  (d), inclusive.

48-36     6.  The money received from the tax imposed pursuant to this

48-37  section and any applicable penalty or interest must not be used for

48-38  any neighborhood or community park or facility.

48-39     7.  Any money used for the purposes described in this section

48-40  must be used in a manner:

48-41     (a) That is consistent with the provisions of the open-space plan

48-42  adopted pursuant to NRS 376A.020; and

48-43     (b) That provides an equitable allocation of the money among

48-44  the county and the incorporated cities within the county.

49-1      Sec. 113.  NRS 376A.040 is hereby amended to read as

49-2  follows:

49-3      376A.040  1.  In addition to all other taxes imposed on the

49-4  revenues from retail sales, a board of county commissioners of a

49-5  county whose population is 100,000 or more but less than 400,000,

49-6  may by ordinance, but not as in a case of emergency, impose a tax at

49-7  the rate of up to 1/4 of 1 percent of the gross receipts of any retailer

49-8  from the sale of all tangible personal property sold at retail, or

49-9  stored, used or otherwise consumed in the county, after receiving

49-10  the approval of a majority of the registered voters of the county

49-11  voting on the question at a primary, general or special election. The

49-12  question may be combined with questions submitted pursuant to

49-13  NRS [375.025, 376A.050 and 376A.070 or any combination

49-14  thereof.] 376A.050 or 376A.070, or both.

49-15     2.  If a county imposes a sales tax pursuant to this section and

49-16  NRS 376A.050, 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 may occur, 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 within 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     5.  The money received from the tax imposed pursuant to

49-36  subsection 4 must be retained by the county, or remitted to a city or

49-37  general improvement district in the county. The money received by

49-38  a county, city or general improvement district pursuant to this

49-39  section must only be used to pay the cost of:

49-40     (a) The acquisition of land in fee simple for development and

49-41  use as open-space land;

49-42     (b) The acquisition of the development rights of land identified

49-43  as open-space land;

49-44     (c) The creation of a trust fund for the acquisition of land or

49-45  development rights of land pursuant to paragraphs (a) and (b);

50-1      (d) The principal and interest on notes, bonds or other

50-2  obligations issued by the county, city or general improvement

50-3  district for the acquisition of land or development rights of land

50-4  pursuant to paragraphs (a) and (b); or

50-5      (e) Any combination of the uses set forth in paragraphs (a) to

50-6  (d), inclusive.

50-7      6.  The money received from the tax imposed pursuant to this

50-8  section and any applicable penalty or interest must not be used for

50-9  any neighborhood or community park or facility.

50-10     7.  Any money used for the purposes described in this section

50-11  must be used in a manner:

50-12     (a) That is consistent with the provisions of the open-space plan

50-13  adopted pursuant to NRS 376A.020; and

50-14     (b) That provides an equitable allocation of the money among

50-15  the county and the incorporated cities within the county.

50-16     Sec. 114.  NRS 376A.050 is hereby amended to read as

50-17  follows:

50-18      376A.050  1.  Except as otherwise provided in subsection 2, in

50-19  addition to all other taxes imposed on the revenues from retail sales,

50-20  a board of county commissioners in each county whose population

50-21  is less than 400,000 may by ordinance, but not as in a case of

50-22  emergency, impose a tax at the rate of up to 1/4 of 1 percent of the

50-23  gross receipts of any retailer from the sale of all tangible personal

50-24  property sold at retail, or stored, used or otherwise consumed in the

50-25  county, after receiving the approval of a majority of the registered

50-26  voters of the county voting on the question at a primary, general or

50-27  special election. The question may be combined with questions

50-28  submitted pursuant to NRS [375.025, 376A.040 and 376A.070 or

50-29  any combination thereof.] 376A.040 or 376A.070, or both.

50-30     2.  If a county imposes a sales tax pursuant to this section and

50-31  NRS 376A.040, the combined additional sales tax must not exceed

50-32  1/4 of 1 percent. A tax imposed pursuant to this section applies

50-33  throughout the county, including incorporated cities in the county.

50-34     3.  Before the election occurs, an open-space plan must be

50-35  adopted by the board of county commissioners pursuant to NRS

50-36  376A.020 and the adopted open-space plan must be endorsed by

50-37  resolution by the city council of each incorporated city in the

50-38  county.

50-39     4.  All fees, taxes, interest and penalties imposed and all

50-40  amounts of tax required to be paid pursuant to this section must be

50-41  paid to the Department of Taxation in the form of remittances

50-42  payable to the Department of Taxation. The Department of Taxation

50-43  shall deposit the payments with the State Treasurer for credit to the

50-44  Sales and Use Tax Account in the State General Fund. The State

50-45  Controller, acting upon the collection data furnished by the

51-1  Department of Taxation, shall transfer monthly all fees, taxes,

51-2  interest and penalties collected during the preceding month to the

51-3  Intergovernmental Fund and remit the money to the county

51-4  treasurer.

51-5      Sec. 115.  NRS 376A.050 is hereby amended to read as

51-6  follows:

51-7      376A.050  1.  Except as otherwise provided in subsection 2, in

51-8  addition to all other taxes imposed on the revenues from retail sales,

51-9  a board of county commissioners in each county whose population

51-10  is 100,000 or more but less than 400,000, may by ordinance, but not

51-11  as in a case of emergency, impose a tax at the rate of up to 1/4 of 1

51-12  percent of the gross receipts of any retailer from the sale of all

51-13  tangible personal property sold at retail, or stored, used or otherwise

51-14  consumed in the county, after receiving the approval of a majority

51-15  of the registered voters of the county voting on the question at a

51-16  primary, general or special election. The question may be combined

51-17  with questions submitted pursuant to NRS [375.025, 376A.040 and

51-18  376A.070 or any combination thereof.] 376A.040 or 376A.070, or

51-19  both.

51-20     2.  If a county imposes a sales tax pursuant to this section and

51-21  NRS 376A.040, the combined additional sales tax must not exceed

51-22  1/4 of 1 percent. A tax imposed pursuant to this section applies

51-23  throughout the county, including incorporated cities in the county.

51-24     3.  Before the election occurs, an open-space plan must be

51-25  adopted by the board of county commissioners pursuant to NRS

51-26  376A.020 and the adopted open-space plan must be endorsed by

51-27  resolution by the city council of each incorporated city in the

51-28  county.

51-29     4.  All fees, taxes, interest and penalties imposed and all

51-30  amounts of tax required to be paid pursuant to this section must be

51-31  paid to the Department of Taxation in the form of remittances

51-32  payable to the Department of Taxation. The Department of Taxation

51-33  shall deposit the payments with the State Treasurer for credit to the

51-34  Sales and Use Tax Account in the State General Fund. The State

51-35  Controller, acting upon the collection data furnished by the

51-36  Department of Taxation, shall transfer monthly all fees, taxes,

51-37  interest and penalties collected during the preceding month to the

51-38  Intergovernmental Fund and remit the money to the county

51-39  treasurer.

51-40     Sec. 116.  NRS 376A.070 is hereby amended to read as

51-41  follows:

51-42      376A.070  1.  The board of county commissioners in a county

51-43  whose population is less than 400,000 may levy an ad valorem tax at

51-44  the rate of up to 1 cent on each $100 of assessed valuation upon all

51-45  taxable property in the county after receiving the approval of a

52-1  majority of the registered voters of the county voting on the question

52-2  at a primary, general or special election. The question may be

52-3  combined with questions submitted pursuant to NRS [375.025,

52-4  376A.040 and 376A.050 or any combination thereof.] 376A.040 or

52-5  376A.050, or both. A tax imposed pursuant to this section applies

52-6  throughout the county, including incorporated cities in the county.

52-7      2.  The Department of Taxation shall add an amount equal to

52-8  the rate of any tax imposed pursuant to this section multiplied by the

52-9  total assessed valuation of the county to the allowed revenue from

52-10  taxes ad valorem of the county.

52-11     3.  Before the tax is imposed, an open-space plan must be

52-12  adopted by the board of county commissioners pursuant to NRS

52-13  376A.020 and the adopted open-space plan must be endorsed by

52-14  resolution by the city council of each incorporated city within the

52-15  county.

52-16     Sec. 117.  NRS 376A.070 is hereby amended to read as

52-17  follows:

52-18      376A.070  1.  The board of county commissioners in a county

52-19  whose population is 100,000 or more but less than 400,000, may

52-20  levy an ad valorem tax at the rate of up to 1 cent on each $100 of

52-21  assessed valuation upon all taxable property in the county after

52-22  receiving the approval of a majority of the registered voters of the

52-23  county voting on the question at a primary, general or special

52-24  election. The question may be combined with questions submitted

52-25  pursuant to NRS [375.025, 376A.040 and 376A.050 or any

52-26  combination thereof.] 376A.040 or 376A.050, or both. A tax

52-27  imposed pursuant to this section applies throughout the county,

52-28  including incorporated cities in the county.

52-29     2.  The Department of Taxation shall add an amount equal to

52-30  the rate of any tax imposed pursuant to this section multiplied by the

52-31  total assessed valuation of the county to the allowed revenue from

52-32  taxes ad valorem of the county.

52-33     3.  Before the tax is imposed, an open-space plan must be

52-34  adopted by the board of county commissioners pursuant to NRS

52-35  376A.020 and the adopted open-space plan must be endorsed by

52-36  resolution by the city council of each incorporated city within the

52-37  county.

52-38     Sec. 118.  NRS 78.150 is hereby amended to read as follows:

52-39      78.150  1.  A corporation organized pursuant to the laws of

52-40  this state shall, on or before the first day of the second month after

52-41  the filing of its articles of incorporation with the Secretary of State,

52-42  file with the Secretary of State a list, on a form furnished by him,

52-43  containing:

52-44     (a) The name of the corporation;

52-45     (b) The file number of the corporation, if known;

53-1      (c) The names and titles of the president, secretary, treasurer and

53-2  of all the directors of the corporation;

53-3      (d) The mailing or street address, either residence or business, of

53-4  each officer and director listed, following the name of the officer or

53-5  director;

53-6      (e) The name and street address of the resident agent of the

53-7  corporation; and

53-8      (f) The signature of an officer of the corporation certifying that

53-9  the list is true, complete and accurate.

53-10     2.  The corporation shall annually thereafter, on or before the

53-11  last day of the month in which the anniversary date of incorporation

53-12  occurs in each year, file with the Secretary of State, on a form

53-13  furnished by him, an annual list containing all of the information

53-14  required in subsection 1.

53-15     3.  Each list required by subsection 1 or 2 must be accompanied

53-16  by a declaration under penalty of perjury that the corporation has

53-17  complied with the provisions of [chapter 364A of NRS.] section 66

53-18  of this act.

53-19     4.  Upon filing the list required by:

53-20     (a) Subsection 1, the corporation shall pay to the Secretary of

53-21  State a fee of $165.

53-22     (b) Subsection 2, the corporation shall pay to the Secretary of

53-23  State a fee of $85.

53-24     5.  The Secretary of State shall, 60 days before the last day for

53-25  filing each annual list required by subsection 2, cause to be mailed

53-26  to each corporation which is required to comply with the provisions

53-27  of NRS 78.150 to 78.185, inclusive, and which has not become

53-28  delinquent, a notice of the fee due pursuant to subsection 4 and a

53-29  reminder to file the annual list required by subsection 2. Failure of

53-30  any corporation to receive a notice or form does not excuse it from

53-31  the penalty imposed by law.

53-32     6.  If the list to be filed pursuant to the provisions of subsection

53-33  1 or 2 is defective in any respect or the fee required by subsection 4

53-34  or 8 is not paid, the Secretary of State may return the list for

53-35  correction or payment.

53-36     7.  An annual list for a corporation not in default which is

53-37  received by the Secretary of State more than 60 days before its due

53-38  date shall be deemed an amended list for the previous year and must

53-39  be accompanied by a fee of $85 for filing. A payment submitted

53-40  pursuant to this subsection does not satisfy the requirements of

53-41  subsection 2 for the year to which the due date is applicable.

53-42     8.  If the corporation is an association as defined in NRS

53-43  116.110315, the Secretary of State shall not accept the filing

53-44  required by this section unless it is accompanied by evidence of the

53-45  payment of the fee required to be paid pursuant to NRS 116.31155

54-1  that is provided to the association pursuant to subsection 4 of that

54-2  section.

54-3      Sec. 119.  NRS 80.110 is hereby amended to read as follows:

54-4      80.110  1.  Each foreign corporation doing business in this

54-5  state shall, on or before the first day of the second month after the

54-6  filing of its certificate of corporate existence with the Secretary of

54-7  State, and annually thereafter on or before the last day of the month

54-8  in which the anniversary date of its qualification to do business in

54-9  this state occurs in each year, file with the Secretary of State a list,

54-10  on a form furnished by him, that contains:

54-11     (a) The names of its president, secretary and treasurer or their

54-12  equivalent, and all of its directors;

54-13     (b) A designation of its resident agent in this state; and

54-14     (c) The signature of an officer of the corporation.

54-15  Each list filed pursuant to this subsection must be accompanied by a

54-16  declaration under penalty of perjury that the foreign corporation has

54-17  complied with the provisions of [chapter 364A of NRS.] section 66

54-18  of this act.

54-19     2.  Upon filing:

54-20     (a) The initial list required by subsection 1, the corporation shall

54-21  pay to the Secretary of State a fee of $165.

54-22     (b) Each annual list required by subsection 1, the corporation

54-23  shall pay to the Secretary of State a fee of $85.

54-24     3.  The Secretary of State shall, 60 days before the last day for

54-25  filing each annual list required by subsection 1, cause to be mailed

54-26  to each corporation required to comply with the provisions of NRS

54-27  80.110 to 80.170, inclusive, which has not become delinquent, the

54-28  blank forms to be completed and filed with him. Failure of any

54-29  corporation to receive the forms does not excuse it from the penalty

54-30  imposed by the provisions of NRS 80.110 to 80.170, inclusive.

54-31     4.  An annual list for a corporation not in default which is

54-32  received by the Secretary of State more than 60 days before its due

54-33  date shall be deemed an amended list for the previous year and does

54-34  not satisfy the requirements of subsection 1 for the year to which the

54-35  due date is applicable.

54-36     Sec. 120.  NRS 86.263 is hereby amended to read as follows:

54-37      86.263  1.  A limited-liability company shall, on or before the

54-38  first day of the second month after the filing of its articles of

54-39  organization with the Secretary of State, file with the Secretary of

54-40  State, on a form furnished by him, a list that contains:

54-41     (a) The name of the limited-liability company;

54-42     (b) The file number of the limited-liability company, if known;

54-43     (c) The names and titles of all of its managers or, if there is no

54-44  manager, all of its managing members;

55-1      (d) The mailing or street address, either residence or business, of

55-2  each manager or managing member listed, following the name of

55-3  the manager or managing member;

55-4      (e) The name and street address of the resident agent of the

55-5  limited-liability company; and

55-6      (f) The signature of a manager or managing member of the

55-7  limited-liability company certifying that the list is true, complete

55-8  and accurate.

55-9      2.  The limited-liability company shall annually thereafter, on

55-10  or before the last day of the month in which the anniversary date of

55-11  its organization occurs, file with the Secretary of State, on a form

55-12  furnished by him, an amended list containing all of the information

55-13  required in subsection 1. If the limited-liability company has had no

55-14  changes in its managers or, if there is no manager, its managing

55-15  members, since its previous list was filed, no amended list need be

55-16  filed if a manager or managing member of the limited-liability

55-17  company certifies to the Secretary of State as a true and accurate

55-18  statement that no changes in the managers or managing members

55-19  have occurred.

55-20     3.  Each list required by subsection 1 and each list or

55-21  certification required by subsection 2 must be accompanied by a

55-22  declaration under penalty of perjury that the limited-liability

55-23  company has complied with the provisions of [chapter 364A of

55-24  NRS.] section 66 of this act.

55-25     4.  Upon filing:

55-26     (a) The initial list required by subsection 1, the limited-liability

55-27  company shall pay to the Secretary of State a fee of $165.

55-28     (b) Each annual list required by subsection 2 or certifying that

55-29  no changes have occurred, the limited-liability company shall pay to

55-30  the Secretary of State a fee of $85.

55-31     5.  The Secretary of State shall, 60 days before the last day for

55-32  filing each list required by subsection 2, cause to be mailed to each

55-33  limited-liability company required to comply with the provisions of

55-34  this section, which has not become delinquent, a notice of the fee

55-35  due under subsection 4 and a reminder to file a list required by

55-36  subsection 2 or a certification of no change. Failure of any company

55-37  to receive a notice or form does not excuse it from the penalty

55-38  imposed by law.

55-39     6.  If the list to be filed pursuant to the provisions of subsection

55-40  1 or 2 is defective or the fee required by subsection 4 is not paid, the

55-41  Secretary of State may return the list for correction or payment.

55-42     7.  An annual list for a limited-liability company not in default

55-43  received by the Secretary of State more than 60 days before its due

55-44  date shall be deemed an amended list for the previous year.

 

56-1      Sec. 121. NRS 87.510 is hereby amended to read as follows:

56-2      87.510  1.  A registered limited-liability partnership shall, on

56-3  or before the first day of the second month after the filing of its

56-4  certificate of registration with the Secretary of State, and annually

56-5  thereafter on or before the last day of the month in which the

56-6  anniversary date of the filing of its certificate of registration with the

56-7  Secretary of State occurs, file with the Secretary of State, on a form

56-8  furnished by him, a list that contains:

56-9      (a) The name of the registered limited-liability partnership;

56-10     (b) The file number of the registered limited-liability

56-11  partnership, if known;

56-12     (c) The names of all of its managing partners;

56-13     (d) The mailing or street address, either residence or business, of

56-14  each managing partner;

56-15     (e) The name and street address of the resident agent of the

56-16  registered limited-liability partnership; and

56-17     (f) The signature of a managing partner of the registered limited-

56-18  liability partnership certifying that the list is true, complete and

56-19  accurate.

56-20  Each list filed pursuant to this subsection must be accompanied by a

56-21  declaration under penalty of perjury that the registered limited-

56-22  liability partnership has complied with the provisions of [chapter

56-23  364A of NRS.] section 66 of this act.

56-24     2.  Upon filing:

56-25     (a) The initial list required by subsection 1, the registered

56-26  limited-liability partnership shall pay to the Secretary of State a fee

56-27  of $165.

56-28     (b) Each annual list required by subsection 1, the registered

56-29  limited-liability partnership shall pay to the Secretary of State a fee

56-30  of $85.

56-31     3.  The Secretary of State shall, at least 60 days before the last

56-32  day for filing each annual list required by subsection 1, cause to be

56-33  mailed to the registered limited-liability partnership a notice of the

56-34  fee due pursuant to subsection 2 and a reminder to file the annual

56-35  list required by subsection 1. The failure of any registered limited-

56-36  liability partnership to receive a notice or form does not excuse it

56-37  from complying with the provisions of this section.

56-38     4.  If the list to be filed pursuant to the provisions of subsection

56-39  1 is defective, or the fee required by subsection 2 is not paid, the

56-40  Secretary of State may return the list for correction or payment.

56-41     5.  An annual list that is filed by a registered limited-liability

56-42  partnership which is not in default more than 60 days before it is due

56-43  shall be deemed an amended list for the previous year and does not

56-44  satisfy the requirements of subsection 1 for the year to which the

56-45  due date is applicable.

57-1      Sec. 122. NRS 88.395 is hereby amended to read as follows:

57-2      88.395  1.  A limited partnership shall, on or before the first

57-3  day of the second month after the filing of its certificate of limited

57-4  partnership with the Secretary of State, and annually thereafter on or

57-5  before the last day of the month in which the anniversary date of the

57-6  filing of its certificate of limited partnership occurs, file with the

57-7  Secretary of State, on a form furnished by him, a list that contains:

57-8      (a) The name of the limited partnership;

57-9      (b) The file number of the limited partnership, if known;

57-10     (c) The names of all of its general partners;

57-11     (d) The mailing or street address, either residence or business, of

57-12  each general partner;

57-13     (e) The name and street address of the resident agent of the

57-14  limited partnership; and

57-15     (f) The signature of a general partner of the limited partnership

57-16  certifying that the list is true, complete and accurate.

57-17  Each list filed pursuant to this subsection must be accompanied by a

57-18  declaration under penalty of perjury that the limited partnership has

57-19  complied with the provisions of [chapter 364A of NRS.] section 66

57-20  of this act.

57-21     2.  Upon filing:

57-22     (a) The initial list required by subsection 1, the limited

57-23  partnership shall pay to the Secretary of State a fee of $165.

57-24     (b) Each annual list required by subsection 1, the limited

57-25  partnership shall pay to the Secretary of State a fee of $85.

57-26     3.  The Secretary of State shall, 60 days before the last day for

57-27  filing each annual list required by subsection 1, cause to be mailed

57-28  to each limited partnership required to comply with the provisions

57-29  of this section which has not become delinquent a notice of the fee

57-30  due pursuant to the provisions of subsection 2 and a reminder to file

57-31  the annual list. Failure of any limited partnership to receive a notice

57-32  or form does not excuse it from the penalty imposed by

57-33  NRS 88.400.

57-34     4.  If the list to be filed pursuant to the provisions of subsection

57-35  1 is defective or the fee required by subsection 2 is not paid, the

57-36  Secretary of State may return the list for correction or payment.

57-37     5.  An annual list for a limited partnership not in default that is

57-38  received by the Secretary of State more than 60 days before its due

57-39  date shall be deemed an amended list for the previous year and does

57-40  not satisfy the requirements of subsection 1 for the year to which the

57-41  due date is applicable.

57-42     6.  A filing made pursuant to this section does not satisfy the

57-43  provisions of NRS 88.355 and may not be substituted for filings

57-44  submitted pursuant to NRS 88.355.

 

58-1      Sec. 123. NRS 88A.600 is hereby amended to read as follows:

58-2      88A.600  1.  A business trust formed pursuant to this chapter

58-3  shall, on or before the first day of the second month after the filing

58-4  of its certificate of trust with the Secretary of State, and annually

58-5  thereafter on or before the last day of the month in which the

58-6  anniversary date of the filing of its certificate of trust with the

58-7  Secretary of State occurs, file with the Secretary of State, on a form

58-8  furnished by him, a list signed by at least one trustee that contains

58-9  the name and mailing address of its resident agent and at least one

58-10  trustee. Each list filed pursuant to this subsection must be

58-11  accompanied by a declaration under penalty of perjury that the

58-12  business trust has complied with the provisions of [chapter 364A of

58-13  NRS.] section 66 of this act.

58-14     2.  Upon filing:

58-15     (a) The initial list required by subsection 1, the business trust

58-16  shall pay to the Secretary of State a fee of $165.

58-17     (b) Each annual list required by subsection 1, the business trust

58-18  shall pay to the Secretary of State a fee of $85.

58-19     3.  The Secretary of State shall, 60 days before the last day for

58-20  filing each annual list required by subsection 1, cause to be mailed

58-21  to each business trust which is required to comply with the

58-22  provisions of NRS 88A.600 to 88A.660, inclusive, and which has

58-23  not become delinquent, the blank forms to be completed and filed

58-24  with him. Failure of a business trust to receive the forms does not

58-25  excuse it from the penalty imposed by law.

58-26     4.  An annual list for a business trust not in default which is

58-27  received by the Secretary of State more than 60 days before its due

58-28  date shall be deemed an amended list for the previous year.

58-29     Sec. 124. NRS 89.250 is hereby amended to read as follows:

58-30      89.250  1.  Except as otherwise provided in subsection 2, a

58-31  professional association shall, on or before the first day of the

58-32  second month after the filing of its articles of association with the

58-33  Secretary of State, and annually thereafter on or before the last day

58-34  of the month in which the anniversary date of its organization occurs

58-35  in each year, furnish a statement to the Secretary of State showing

58-36  the names and residence addresses of all members and employees in

58-37  the association and certifying that all members and employees are

58-38  licensed to render professional service in this state.

58-39     2.  A professional association organized and practicing pursuant

58-40  to the provisions of this chapter and NRS 623.349 shall, on or

58-41  before the first day of the second month after the filing of its articles

58-42  of association with the Secretary of State, and annually thereafter on

58-43  or before the last day of the month in which the anniversary date of

58-44  its organization occurs in each year, furnish a statement to the

58-45  Secretary of State:

59-1      (a) Showing the names and residence addresses of all members

59-2  and employees of the association who are licensed or otherwise

59-3  authorized by law to render professional service in this state;

59-4      (b) Certifying that all members and employees who render

59-5  professional service are licensed or otherwise authorized by law to

59-6  render professional service in this state; and

59-7      (c) Certifying that all members who are not licensed to render

59-8  professional service in this state do not render professional service

59-9  on behalf of the association except as authorized by law.

59-10     3.  Each statement filed pursuant to this section must be:

59-11     (a) Made on a form prescribed by the Secretary of State and

59-12  must not contain any fiscal or other information except that

59-13  expressly called for by this section.

59-14     (b) Signed by the chief executive officer of the association.

59-15     (c) Accompanied by a declaration under penalty of perjury that

59-16  the professional association has complied with the provisions of

59-17  [chapter 364A of NRS.] section 66 of this act.

59-18     4.  Upon filing:

59-19     (a) The initial statement required by this section, the association

59-20  shall pay to the Secretary of State a fee of $165.

59-21     (b) Each annual statement required by this section, the

59-22  association shall pay to the Secretary of State a fee of $85.

59-23     5.  As used in this section, “signed” means to have executed or

59-24  adopted a name, word or mark, including, without limitation, an

59-25  electronic signature as defined in NRS 719.100, with the present

59-26  intention to authenticate a document.

59-27     Sec. 125.  Chapter 218 of NRS is hereby amended by adding

59-28  thereto the provisions set forth as sections 126 to 131, inclusive, of

59-29  this act.

59-30     Sec. 126.  The Nevada Legislature hereby finds and declares

59-31  that:

59-32     1.  The 19th Special Session of the Nevada Legislature has

59-33  responded to concerns for the provision of additional state revenue

59-34  by enacting several measures that affect the burden on taxpayers

59-35  in this state.

59-36     2.  The Nevada Legislature must continue to be responsive to

59-37  the requirements of a growing school population and the needs of

59-38  the people of this state, and in order to accomplish these goals

59-39  must provide itself with timely and accurate information regarding

59-40  the effects of the measures it has enacted.

59-41     3.  It is the intent of the Nevada Legislature to create a

59-42  legislative committee to study the effects of the measures it has

59-43  enacted with regard to both the resulting revenue and the resulting

59-44  expenses, and to report the information it obtains for use at the

59-45  next regular session of the Nevada Legislature.

60-1      Sec. 127.  As used in sections 126 to 131, inclusive, of this

60-2  act, “Committee” means the Legislative Committee on Taxation,

60-3  Public Revenue and Tax Policy.

60-4      Sec. 128.  1.  There is hereby established a Legislative

60-5  Committee on Taxation, Public Revenue and Tax Policy

60-6  consisting of:

60-7      (a) The Speaker of the Assembly, or a member of the Assembly

60-8  designated by the Speaker of the Assembly;

60-9      (b) The Minority Leader of the Assembly, or a member of the

60-10  Assembly designated by the Minority Leader of the Assembly;

60-11     (c) The Majority Leader of the Senate, or a member of the

60-12  Senate designated by the Majority Leader of the Senate;

60-13     (d) The Minority Leader of the Senate, or a member of the

60-14  Senate designated by the Minority Leader of the Senate;

60-15     (e) Two members appointed by the Speaker of the Assembly

60-16  who were members of the Assembly Committee on Taxation

60-17  during the immediately preceding legislative session; and

60-18     (f) Two members appointed by the Majority Leader of the

60-19  Senate who were members of the Senate Committee on Taxation

60-20  during the immediately preceding legislative session.

60-21     2.  The members of the Committee shall elect a Chairman and

60-22  Vice Chairman from among their members. The Chairman must

60-23  be elected from one house of the Legislature and the Vice

60-24  Chairman from the other house. After the initial election of a

60-25  Chairman and Vice Chairman, each of those officers holds office

60-26  for a term of 2 years commencing on July 1 of each odd-numbered

60-27  year. If a vacancy occurs in the Chairmanship or Vice

60-28  Chairmanship, the members of the Committee shall elect a

60-29  replacement for the remainder of the unexpired term.

60-30     3.  Any member of the Committee who is not a candidate for

60-31  reelection or who is defeated for reelection continues to serve until

60-32  the convening of the next session of the Legislature.

60-33     4.  Vacancies on the Committee must be filled in the same

60-34  manner as the original appointments.

60-35     Sec. 129.  1.  The members of the Committee shall meet

60-36  throughout each year at the times and places specified by a call of

60-37  the Chairman or a majority of the Committee.

60-38     2.  The Director of the Legislative Counsel Bureau or his

60-39  designee shall act as the nonvoting recording Secretary.

60-40     3.  The Committee shall prescribe regulations for its own

60-41  management and government.

60-42     4.  Except as otherwise provided in subsection 5, five voting

60-43  members of the Committee constitute a quorum.

60-44     5.  Any recommended legislation proposed by the Committee

60-45  must be approved by a majority of the members of the Senate and

61-1  by a majority of the members of the Assembly serving on the

61-2  Committee.

61-3      6.  Except during a regular or special session of the

61-4  Legislature, the members of the Committee are entitled to receive

61-5  the compensation provided for a majority of the members of the

61-6  Legislature during the first 60 days of the preceding regular

61-7  session, the per diem allowance provided for state officers and

61-8  employees generally and the travel expenses provided pursuant to

61-9  NRS 218.2207 for each day or portion of a day of attendance at a

61-10  meeting of the Committee and while engaged in the business of

61-11  the Committee. The salaries and expenses paid pursuant to this

61-12  subsection and the expenses of the Committee must be paid from

61-13  the Legislative Fund.

61-14     Sec. 130.  The Committee may:

61-15     1.  Review and study:

61-16     (a) The specific taxes collected in this state as a result of

61-17  legislation enacted by the Legislature;

61-18     (b) The implementation of the taxes, fees and other methods

61-19  for generating public revenue in this state enacted by the

61-20  Legislature;

61-21     (c) The impact of any changes to taxes, fees and other methods

61-22  for generating public revenue that result from legislation enacted

61-23  by the Legislature on the residents of this state and on the

61-24  businesses located in this state, doing business in this state or

61-25  considering locating in this state;

61-26     (d) The fiscal effects of the taxes, fees and other methods for

61-27  generating public revenue enacted by the Legislature;

61-28     (e) Broad issues of tax policy and fiscal policy relevant to the

61-29  future legislation by the Legislature;

61-30     (f) The feasibility of providing a credit against any taxes

61-31  imposed on a business if the business provides basic medical

61-32  coverage for its employees;

61-33     (g) Potential legislative means to provide a cost-effective,

61-34  efficient method for taxing transfers of real property effected

61-35  through transfers of corporate stock;

61-36     (h) Potential sources of revenue to provide money for the

61-37  Fund to Stabilize the Operation of the State Government; and

61-38     (i) Any other issues regarding legislative related to taxation,

61-39  the generation of public revenue, tax policy or fiscal policy which

61-40  affect this state.

61-41     2.  Conduct investigations and hold hearings in connection

61-42  with its powers pursuant to this section.

61-43     3.  Appoint such technical subcommittees as it deems

61-44  necessary and appropriate.

62-1      4.  Contract with one or more consultants to obtain technical

62-2  advice concerning its review and study.

62-3      5.  Apply for any available grants and accept any gifts, grants

62-4  or donations and use any such gifts, grants or donations to aid the

62-5  Committee in exercising its powers pursuant to this section.

62-6      6.  Request that the Legislative Counsel Bureau assist in the

62-7  research, investigations, hearings, studies and reviews of the

62-8  Committee.

62-9      7.  Not later than December 1, 2004, submit a report of its

62-10  findings, including any recommended legislation, to the Director

62-11  of the Legislative Counsel Bureau for transmittal to the 73rd

62-12  session of the Nevada Legislature.

62-13     Sec. 131.  1.  If the Committee conducts investigations or

62-14  holds hearings pursuant to subsection 2 of section 129 of this act:

62-15     (a) The Secretary of the Committee or, in his absence, a

62-16  member designated by the Committee may administer oaths;

62-17     (b) The Secretary or Chairman of the Committee may cause

62-18  the deposition of witnesses, residing either within or outside of this

62-19  state, to be taken in the manner prescribed by rule of court for

62-20  taking depositions in civil actions in the district courts; and

62-21     (c) The Chairman of the Committee may issue subpoenas to

62-22  compel the attendance of witnesses and the production of books

62-23  and papers.

62-24     2.  If a witness refuses to attend or testify or produce books or

62-25  papers as required by the subpoena, the Chairman of the

62-26  Committee may report to the district court by a petition which sets

62-27  forth that:

62-28     (a) Due notice has been given of the time and place of

62-29  attendance of the witness or the production of the books or papers;

62-30     (b) The witness has been subpoenaed by the Committee

62-31  pursuant to this section; and

62-32     (c) The witness has failed or refused to attend or produce the

62-33  books or papers required by the subpoena before the Committee

62-34  that is named in the subpoena, or has refused to answer questions

62-35  propounded to him.

62-36  The petition may request an order of the court compelling the

62-37  witness to attend and testify or produce the books and papers

62-38  before the Committee.

62-39     3.  Upon such a petition, the court shall enter an order

62-40  directing the witness to appear before the court at a time and place

62-41  to be fixed by the court in its order, the time to be not more than

62-42  10 days after the date of the order, and to show cause why he has

62-43  not attended or testified or produced the books or papers before

62-44  the Committee. A certified copy of the order must be served upon

62-45  the witness.

63-1      4.  If it appears to the court that the subpoena was regularly

63-2  issued by the Committee, the court shall enter an order that the

63-3  witness appear before the Committee at the time and place fixed in

63-4  the order and testify or produce the required books or papers.

63-5  Failure to obey the order constitutes contempt of court.

63-6      5.  Each witness who appears before the Committee by its

63-7  order, except a state officer or employee, is entitled to receive for

63-8  his attendance the fees and mileage provided for witnesses in civil

63-9  cases in the courts of record of this state. The fees and mileage

63-10  must be audited and paid upon the presentation of proper claims

63-11  sworn to by the witness and approved by the Secretary and

63-12  Chairman of the Committee.

63-13     Sec. 132.  NRS 218.53883 is hereby amended to read as

63-14  follows:

63-15      218.53883  1.  The Committee shall:

63-16     (a) Review the laws relating to the exemptions from and the

63-17  distribution of revenue generated by state and local taxes. In

63-18  conducting the review, the Committee [may] :

63-19         (1) May consider the purposes for which the various state

63-20  and local taxes were imposed, the actual use of the revenue

63-21  collected from the various state and local taxes , and any relief to the

63-22  taxpayers from the burden of the various state and local taxes that

63-23  may result from any possible recommendations of the Committee.

63-24         (2) Shall consider the purposes for which various

63-25  exemptions from those taxes were adopted, whether any of those

63-26  exemptions have become obsolete or no longer serve their

63-27  intended purpose, and whether any of those exemptions should be

63-28  repealed.

63-29     (b) Study whether removing the authority of the Board of

63-30  County Commissioners of Washoe County to impose a certain

63-31  additional governmental services tax is a prudent act which is in the

63-32  best interests of this state.

63-33     2.  In conducting its review of the laws relating to the

63-34  exemptions from and the distribution of revenue generated by state

63-35  and local taxes, the Committee may review:

63-36     (a) The exemptions and distribution of the revenue from:

63-37         (1) The local school support tax imposed by chapter 374 of

63-38  NRS;

63-39         (2) The tax on aviation fuel and motor vehicle fuel imposed

63-40  by or pursuant to chapter 365 of NRS;

63-41         (3) The tax on intoxicating liquor imposed by chapter 369 of

63-42  NRS;

63-43         (4) The tax on fuel imposed pursuant to chapter 373 of NRS;

63-44         (5) The tax on tobacco imposed by chapter 370 of NRS;

64-1          (6) The governmental services tax imposed by or pursuant to

64-2  chapter 371 of NRS;

64-3          (7) The tax imposed on gaming licensees by or pursuant to

64-4  chapter 463 of NRS;

64-5          (8) Property taxes imposed pursuant to chapter 361 of NRS;

64-6          (9) The tax on the transfer of real property imposed by or

64-7  pursuant to chapter 375 of NRS; and

64-8          (10) Any other state or local tax.

64-9      (b) The proper crediting of gasoline tax revenue if the collection

64-10  is moved to the terminal rack level.

64-11     3.  The Committee may:

64-12     (a) Conduct investigations and hold hearings in connection with

64-13  its review and study;

64-14     (b) Contract with one or more consultants to obtain technical

64-15  advice concerning the study conducted pursuant to NRS 218.53884;

64-16     (c) Apply for any available grants and accept any gifts, grants or

64-17  donations and use any such gifts, grants or donations to aid the

64-18  committee in carrying out its duties pursuant to this chapter;

64-19     (d) Direct the Legislative Counsel Bureau to assist in its

64-20  research, investigations, review and study; and

64-21     (e) Recommend to the Legislature, as a result of its review and

64-22  study, any appropriate legislation.

64-23     Sec. 133.  NRS 233B.039 is hereby amended to read as

64-24  follows:

64-25      233B.039  1.  The following agencies are entirely exempted

64-26  from the requirements of this chapter:

64-27     (a) The Governor.

64-28     (b) The Department of Corrections.

64-29     (c) The University and Community College System of Nevada.

64-30     (d) The Office of the Military.

64-31     (e) [The] Except as otherwise provided in section 38 of this act,

64-32  the State Gaming Control Board.

64-33     (f) The Nevada Gaming Commission.

64-34     (g) The Welfare Division of the Department of Human

64-35  Resources.

64-36     (h) The Division of Health Care Financing and Policy of the

64-37  Department of Human Resources.

64-38     (i) The State Board of Examiners acting pursuant to chapter 217

64-39  of NRS.

64-40     (j) Except as otherwise provided in NRS 533.365, the Office of

64-41  the State Engineer.

64-42     (k) The Division of Industrial Relations of the Department of

64-43  Business and Industry acting to enforce the provisions of

64-44  NRS 618.375.

65-1      (l) The Administrator of the Division of Industrial Relations of

65-2  the Department of Business and Industry in establishing and

65-3  adjusting the schedule of fees and charges for accident benefits

65-4  pursuant to subsection 2 of NRS 616C.260.

65-5      (m) The Board to Review Claims in adopting resolutions to

65-6  carry out its duties pursuant to NRS 590.830.

65-7      2.  Except as otherwise provided in subsection 5 and NRS

65-8  391.323, the Department of Education, the Board of the Public

65-9  Employees’ Benefits Program and the Commission on Professional

65-10  Standards in Education are subject to the provisions of this chapter

65-11  for the purpose of adopting regulations but not with respect to any

65-12  contested case.

65-13     3.  The special provisions of:

65-14     (a) Chapter 612 of NRS for the distribution of regulations by

65-15  and the judicial review of decisions of the Employment Security

65-16  Division of the Department of Employment, Training and

65-17  Rehabilitation;

65-18     (b) Chapters 616A to 617, inclusive, of NRS for the

65-19  determination of contested claims;

65-20     (c) Chapter 703 of NRS for the judicial review of decisions of

65-21  the Public Utilities Commission of Nevada;

65-22     (d) Chapter 91 of NRS for the judicial review of decisions of the

65-23  Administrator of the Securities Division of the Office of the

65-24  Secretary of State; and

65-25     (e) NRS 90.800 for the use of summary orders in contested

65-26  cases,

65-27  prevail over the general provisions of this chapter.

65-28     4.  The provisions of NRS 233B.122, 233B.124, 233B.125 and

65-29  233B.126 do not apply to the Department of Human Resources in

65-30  the adjudication of contested cases involving the issuance of letters

65-31  of approval for health facilities and agencies.

65-32     5.  The provisions of this chapter do not apply to:

65-33     (a) Any order for immediate action, including, but not limited

65-34  to, quarantine and the treatment or cleansing of infected or infested

65-35  animals, objects or premises, made under the authority of the State

65-36  Board of Agriculture, the State Board of Health or any other agency

65-37  of this state in the discharge of a responsibility for the preservation

65-38  of human or animal health or for insect or pest control;

65-39     (b) An extraordinary regulation of the State Board of Pharmacy

65-40  adopted pursuant to NRS 453.2184; or

65-41     (c) A regulation adopted by the State Board of Education

65-42  pursuant to NRS 392.644 or 394.1694.

65-43     6.  The State Board of Parole Commissioners is subject to the

65-44  provisions of this chapter for the purpose of adopting regulations but

65-45  not with respect to any contested case.

66-1      Sec. 134.  Chapter 244 of NRS is hereby amended by adding

66-2  thereto a new section to read as follows:

66-3      1.  There is hereby imposed a tax at a rate of 1 percent of the

66-4  gross receipts from the rental of transient lodging in each county

66-5  upon those persons in the business of providing lodging who are

66-6  required to pay the tax imposed pursuant to NRS 244.3352. This

66-7  tax is in addition to any other taxes imposed on the revenue from

66-8  the rental of transient lodging.

66-9      2.  The tax imposed pursuant to subsection 1 must be:

66-10     (a) Collected and administered by the county in which the

66-11  transient lodging is located in the same manner as provided for

66-12  the tax imposed pursuant to NRS 244.3352.

66-13     (b) Paid within the time set forth in the schedule of payment

66-14  adopted by that county for the tax imposed pursuant to

66-15  NRS 244.3352.

66-16     3.  The tax imposed pursuant to subsection 1 may be collected

66-17  from the paying guests and may be shown as an addition to the

66-18  charge for the rental of transient lodging. The person providing

66-19  the transient lodging is liable to the State for the payment of the

66-20  tax whether or not it is actually collected from the paying guest.

66-21     4.  If the tax imposed pursuant to subsection 1 is not paid

66-22  within the time set forth in the schedule for payment, the

66-23  governmental entity collecting the tax shall charge and collect in

66-24  addition to the tax:

66-25     (a) A penalty of not more than 10 percent of the amount due,

66-26  exclusive of interest, or the administrative fee established by the

66-27  board of county commissioners pursuant to NRS 244.3352,

66-28  whichever is greater; and

66-29     (b) Interest on the amount due at the rate of not more than 1.5

66-30  percent per month or fraction thereof from the date on which the

66-31  tax became due until the date of payment.

66-32     5.  The governmental entity collecting the tax imposed

66-33  pursuant to subsection 1 shall deposit all proceeds of the tax and

66-34  any applicable penalties and interest with the State Treasurer for

66-35  credit to the State General Fund.

66-36     6.  As used in this section, “gross receipts from the rental of

66-37  transient lodging” does not include the tax imposed and collected

66-38  from paying guests pursuant to this section or NRS 244.3352 or

66-39  268.096.

66-40     Sec. 135.  NRS 244.335 is hereby amended to read as follows:

66-41      244.335  1.  Except as otherwise provided in subsection 2, the

66-42  board of county commissioners may:

66-43     (a) Regulate all character of lawful trades, callings, industries,

66-44  occupations, professions and business conducted in its county

66-45  outside of the limits of incorporated cities and towns.

67-1      (b) Except as otherwise provided in NRS 244.3359 and 576.128,

67-2  fix, impose and collect a license tax for revenue or for regulation, or

67-3  for both revenue and regulation, on such trades, callings, industries,

67-4  occupations, professions and business.

67-5      2.  The county license boards have the exclusive power in their

67-6  respective counties to regulate entertainers employed by an

67-7  entertainment by referral service and the business of conducting a

67-8  dancing hall, escort service, entertainment by referral service or

67-9  gambling game or device permitted by law, outside of an

67-10  incorporated city. The county license boards may fix, impose and

67-11  collect license taxes for revenue or for regulation, or for both

67-12  revenue and regulation, on such employment and businesses.

67-13     3.  No license to engage in any type of business may be granted

67-14  unless the applicant for the license signs an affidavit affirming that

67-15  the business has complied with the provisions of [chapter 364A of

67-16  NRS.] section 66 of this act. The county license board shall provide

67-17  upon request an application for a business license pursuant to

67-18  [chapter 364A of NRS.] section 66 of this act.

67-19     4.  No license to engage in business as a seller of tangible

67-20  personal property may be granted unless the applicant for the license

67-21  presents written evidence that:

67-22     (a) The Department of Taxation has issued or will issue a permit

67-23  for this activity, and this evidence clearly identifies the business by

67-24  name; or

67-25     (b) Another regulatory agency of the State has issued or will

67-26  issue a license required for this activity.

67-27     5.  Any license tax levied for the purposes of NRS 244.3358 or

67-28  244A.597 to 244A.655, inclusive, constitutes a lien upon the real

67-29  and personal property of the business upon which the tax was levied

67-30  until the tax is paid. The lien has the same priority as a lien for

67-31  general taxes. The lien must be enforced in the following manner:

67-32     (a) By recording in the office of the county recorder, within 6

67-33  months after the date on which the tax became delinquent or was

67-34  otherwise determined to be due and owing, a notice of the tax lien

67-35  containing the following:

67-36         (1) The amount of tax due and the appropriate year;

67-37         (2) The name of the record owner of the property;

67-38         (3) A description of the property sufficient for identification;

67-39  and

67-40         (4) A verification by the oath of any member of the board of

67-41  county commissioners or the county fair and recreation board; and

67-42     (b) By an action for foreclosure against the property in the same

67-43  manner as an action for foreclosure of any other lien, commenced

67-44  within 2 years after the date of recording of the notice of the tax

67-45  lien, and accompanied by appropriate notice to other lienholders.

68-1      6.  The board of county commissioners may delegate the

68-2  authority to enforce liens from taxes levied for the purposes of NRS

68-3  244A.597 to 244A.655, inclusive, to the county fair and recreation

68-4  board. If the authority is so delegated, the board of county

68-5  commissioners shall revoke or suspend the license of a business

68-6  upon certification by the county fair and recreation board that the

68-7  license tax has become delinquent, and shall not reinstate the license

68-8  until the tax is paid. Except as otherwise provided in NRS 244.3357,

68-9  all information concerning license taxes levied by an ordinance

68-10  authorized by this section or other information concerning the

68-11  business affairs or operation of any licensee obtained as a result of

68-12  the payment of such license taxes or as the result of any audit or

68-13  examination of the books by any authorized employee of a county

68-14  fair and recreation board of the county for any license tax levied for

68-15  the purpose of NRS 244A.597 to 244A.655, inclusive, is

68-16  confidential and must not be disclosed by any member, officer or

68-17  employee of the county fair and recreation board or the county

68-18  imposing the license tax unless the disclosure is authorized by the

68-19  affirmative action of a majority of the members of the appropriate

68-20  county fair and recreation board. Continuing disclosure may be so

68-21  authorized under an agreement with the Department of Taxation for

68-22  the exchange of information concerning taxpayers.

68-23     Sec. 136.  NRS 244.3357 is hereby amended to read as

68-24  follows:

68-25      244.3357  On or before August 15 of each year, the board of

68-26  county commissioners in each county shall submit a report to the

68-27  Department of Taxation which states:

68-28     1.  The rate of all taxes imposed on the revenues from the rental

68-29  of transient lodging pursuant to NRS 244.335 and 244.3352 and any

68-30  special act in the preceding fiscal year;

68-31     2.  The total amount of revenue collected from all taxes

68-32  imposed on the revenues from the rental of transient lodging

68-33  pursuant to NRS 244.335 and 244.3352 and any special act in the

68-34  preceding fiscal year; [and]

68-35     3.  The total amount of revenue collected from the tax

68-36  imposed on the revenues from the rental of transient lodging

68-37  pursuant to section 134 of this act; and

68-38     4.  The manner in which the revenue reported pursuant to

68-39  subsection 2 was used in the previous fiscal year.

68-40     Sec. 137.  NRS 244.3358 is hereby amended to read as

68-41  follows:

68-42      244.3358  1.  A county whose population is less than 100,000

68-43  may by ordinance assign to a district created pursuant to chapter 318

68-44  of NRS which has been granted the basic power of furnishing

68-45  recreational facilities all or any portion of the proceeds of any tax on

69-1  the revenues from the rental of transient lodging which is imposed

69-2  by the county and collected within the boundaries of the district,

69-3  except the tax imposed pursuant to NRS 244.3352 , [or] a tax

69-4  imposed pursuant to NRS 244.3351[.] or the tax imposed pursuant

69-5  to section 134 of this act.

69-6      2.  The district may use the proceeds assigned pursuant to

69-7  subsection 1 for any purpose authorized pursuant to NRS 318.143.

69-8      3.  The district may, with the consent of the board of county

69-9  commissioners or as otherwise provided in NRS 268.460,

69-10  irrevocably pledge the proceeds assigned pursuant to subsection 1

69-11  for:

69-12     (a) The repayment of any bonds or short-term or medium-term

69-13  obligations issued pursuant to chapter 318 or 350 of NRS for any

69-14  lawful purpose pertaining to the furnishing of recreational facilities;

69-15  or

69-16     (b) The refinancing of any such bonds or obligations.

69-17  The consent of the board of county commissioners must be given by

69-18  resolution. If any proceeds are pledged pursuant to this subsection,

69-19  the assignment of the proceeds may not be revoked until the bonds

69-20  or short-term or medium-term obligations for which the proceeds

69-21  were pledged have been completely repaid.

69-22     4.  No assignment may be made pursuant to this section which

69-23  is inconsistent with an assignment made or contract entered into for

69-24  the purposes of NRS 244A.597 to 244A.655, inclusive.

69-25     5.  A county which makes an assignment pursuant to this

69-26  section may retain an amount equal to the reasonable cost of

69-27  collecting the tax, which must not exceed 2 percent of the proceeds

69-28  of the tax for any period of collection.

69-29     Sec. 138.  NRS 244.3359 is hereby amended to read as

69-30  follows:

69-31      244.3359  1.  A county whose population is 400,000 or more

69-32  shall not impose a new tax on the rental of transient lodging or

69-33  increase the rate of an existing tax on the rental of transient lodging

69-34  after March 25, 1991, except pursuant to NRS 244.3351 and

69-35  244.3352[.] and section 134 of this act.

69-36     2.  A county whose population is 100,000 or more but less than

69-37  400,000 shall not impose a new tax on the rental of transient lodging

69-38  or increase the rate of an existing tax on the rental of transient

69-39  lodging after March 25, 1991[.] , except pursuant to section 134 of

69-40  this act.

69-41     3.  The Legislature hereby declares that the limitation imposed

69-42  by subsection 2 will not be repealed or amended except as otherwise

69-43  provided in section 134 of this act or to allow the imposition of an

69-44  increase in such a tax for the promotion of tourism or for the

70-1  construction or operation of tourism facilities by a convention and

70-2  visitors authority.

70-3      Sec. 139.  NRS 244A.637 is hereby amended to read as

70-4  follows:

70-5      244A.637  1.  For the acquisition of any recreational facilities

70-6  authorized in NRS 244A.597 to 244A.655, inclusive, the county fair

70-7  and recreation board, at any time or from time to time may:

70-8      (a) In the name of and on behalf of the county, issue:

70-9          (1) General obligation bonds, payable from taxes; and

70-10         (2) General obligation bonds, payable from taxes, which

70-11  payment is additionally secured by a pledge of gross or net revenues

70-12  derived from the operation of such recreational facilities, and, if so

70-13  determined by the board, further secured by a pledge of such other

70-14  gross or net revenues as may be derived from any other income-

70-15  producing project of the county or from any license or other excise

70-16  taxes levied for revenue by the county, or otherwise, as may be

70-17  legally made available for their payment;

70-18     (b) In the name of and on behalf of the county fair and

70-19  recreation board, issue revenue bonds:

70-20         (1) Payable from the net revenues to be derived from the

70-21  operation of such recreational facilities;

70-22         (2) Secured by a pledge of revenues from any tax on the

70-23  rental of transient lodging levied for revenue by the county or a city

70-24  [;] , other than revenues from the tax on the rental of transient

70-25  lodging imposed pursuant to section 134 of this act;

70-26         (3) Secured by any other revenue that may be legally made

70-27  available for their payment; or

70-28         (4) Payable or secured by any combination of subparagraph

70-29  (1), (2) or (3); and

70-30     (c) Make a contract with the United States of America, or any

70-31  agency or instrumentality thereof, or any other person or agency,

70-32  public or private, creating an indebtedness if a question authorizing

70-33  such contract is submitted to and approved by a majority of the

70-34  qualified electors of the county in the manner provided in NRS

70-35  350.020 to 350.070, inclusive. This paragraph does not apply to

70-36  contracts for the prepayment of rent or other similar obligations.

70-37     2.  Revenue bonds issued pursuant to this section must be

70-38  authorized by resolution of the county fair and recreation board, and

70-39  no further approval by any person, board or commission is required.

70-40     Sec. 140.  Chapter 268 of NRS is hereby amended by adding

70-41  thereto a new section to read as follows:

70-42     1.  There is hereby imposed a tax at a rate of 1 percent of the

70-43  gross receipts from the rental of transient lodging in each city

70-44  upon those persons in the business of providing lodging who are

70-45  required to pay the tax imposed pursuant to NRS 268.096. This tax

71-1  is in addition to any other taxes imposed on the revenue from the

71-2  rental of transient lodging.

71-3      2.  The tax imposed pursuant to subsection 1 must be:

71-4      (a) Collected and administered by the city in which the

71-5  transient lodging is located in the same manner as provided for

71-6  the tax imposed pursuant to NRS 268.096.

71-7      (b) Paid within the time set forth in the schedule of payment

71-8  adopted by that city for the tax imposed pursuant to NRS 268.096.

71-9      3.  The tax imposed pursuant to subsection 1 may be collected

71-10  from the paying guests and may be shown as an addition to the

71-11  charge for the rental of transient lodging. The person providing

71-12  the transient lodging is liable to the State for the payment of the

71-13  tax whether or not it is actually collected from the paying guest.

71-14     4.  If the tax imposed pursuant to subsection 1 is not paid

71-15  within the time set forth in the schedule for payment, the city shall

71-16  charge and collect in addition to the tax:

71-17     (a) A penalty of not more than 10 percent of the amount due,

71-18  exclusive of interest, or the administrative fee established by the

71-19  governing body of the city pursuant to NRS 268.096, whichever is

71-20  greater; and

71-21     (b) Interest on the amount due at the rate of not more than 1.5

71-22  percent per month or fraction thereof from the date on which the

71-23  tax became due until the date of payment.

71-24     5.  The governmental entity collecting the tax imposed

71-25  pursuant to subsection 1 shall deposit all proceeds of the tax and

71-26  any applicable penalties and interest with the State Treasurer for

71-27  credit to the State General Fund.

71-28     6.  As used in this section, “gross receipts from the rental of

71-29  transient lodging” does not include the tax imposed and collected

71-30  from paying guests pursuant to this section or NRS 244.3352 or

71-31  268.096.

71-32     Sec. 141.  NRS 268.095 is hereby amended to read as follows:

71-33      268.095  1.  The city council or other governing body of each

71-34  incorporated city in this state, whether organized under general law

71-35  or special charter, may:

71-36     (a) Except as otherwise provided in NRS 268.0968 and 576.128,

71-37  fix, impose and collect for revenues or for regulation, or both, a

71-38  license tax on all character of lawful trades, callings, industries,

71-39  occupations, professions and businesses conducted within its

71-40  corporate limits.

71-41     (b) Assign the proceeds of any one or more of such license taxes

71-42  to the county within which the city is situated for the purpose or

71-43  purposes of making the proceeds available to the county:

72-1          (1) As a pledge as additional security for the payment of any

72-2  general obligation bonds issued pursuant to NRS 244A.597 to

72-3  244A.655, inclusive;

72-4          (2) For redeeming any general obligation bonds issued

72-5  pursuant to NRS 244A.597 to 244A.655, inclusive;

72-6          (3) For defraying the costs of collecting or otherwise

72-7  administering any such license tax so assigned, of the county fair

72-8  and recreation board and of officers, agents and employees hired

72-9  thereby, and of incidentals incurred thereby;

72-10         (4) For operating and maintaining recreational facilities

72-11  under the jurisdiction of the county fair and recreation board;

72-12         (5) For improving, extending and bettering recreational

72-13  facilities authorized by NRS 244A.597 to 244A.655, inclusive; and

72-14         (6) For constructing, purchasing or otherwise acquiring such

72-15  recreational facilities.

72-16     (c) Pledge the proceeds of any tax imposed on the revenues from

72-17  the rental of transient lodging pursuant to this section for the

72-18  payment of any general or special obligations issued by the city for

72-19  a purpose authorized by the laws of this state.

72-20     (d) Use the proceeds of any tax imposed pursuant to this section

72-21  on the revenues from the rental of transient lodging:

72-22         (1) To pay the principal, interest or any other indebtedness

72-23  on any general or special obligations issued by the city pursuant to

72-24  the laws of this state;

72-25         (2) For the expense of operating or maintaining, or both, any

72-26  facilities of the city; and

72-27         (3) For any other purpose for which other money of the city

72-28  may be used.

72-29     2.  The proceeds of any tax imposed pursuant to this section

72-30  that are pledged for the repayment of general obligations may be

72-31  treated as “pledged revenues” for the purposes of NRS 350.020.

72-32     3.  No license to engage in any type of business may be granted

72-33  unless the applicant for the license signs an affidavit affirming that

72-34  the business has complied with the provisions of [chapter 364A of

72-35  NRS.] section 66 of this act. The city licensing agency shall provide

72-36  upon request an application for a business license pursuant to

72-37  [chapter 364A of NRS.] section 66 of this act.

72-38     4.  No license to engage in business as a seller of tangible

72-39  personal property may be granted unless the applicant for the license

72-40  presents written evidence that:

72-41     (a) The Department of Taxation has issued or will issue a permit

72-42  for this activity, and this evidence clearly identifies the business by

72-43  name; or

72-44     (b) Another regulatory agency of the State has issued or will

72-45  issue a license required for this activity.

73-1      5.  Any license tax levied under the provisions of this section

73-2  constitutes a lien upon the real and personal property of the business

73-3  upon which the tax was levied until the tax is paid. The lien has the

73-4  same priority as a lien for general taxes. The lien must be enforced

73-5  in the following manner:

73-6      (a) By recording in the office of the county recorder, within 6

73-7  months following the date on which the tax became delinquent or

73-8  was otherwise determined to be due and owing, a notice of the tax

73-9  lien containing the following:

73-10         (1) The amount of tax due and the appropriate year;

73-11         (2) The name of the record owner of the property;

73-12         (3) A description of the property sufficient for identification;

73-13  and

73-14         (4) A verification by the oath of any member of the board of

73-15  county commissioners or the county fair and recreation board; and

73-16     (b) By an action for foreclosure against such property in the

73-17  same manner as an action for foreclosure of any other lien,

73-18  commenced within 2 years after the date of recording of the notice

73-19  of the tax lien, and accompanied by appropriate notice to other

73-20  lienholders.

73-21     6.  The city council or other governing body of each

73-22  incorporated city may delegate the power and authority to enforce

73-23  such liens to the county fair and recreation board. If the authority is

73-24  so delegated, the governing body shall revoke or suspend the license

73-25  of a business upon certification by the board that the license tax has

73-26  become delinquent, and shall not reinstate the license until the tax is

73-27  paid. Except as otherwise provided in NRS 268.0966, all

73-28  information concerning license taxes levied by an ordinance

73-29  authorized by this section or other information concerning the

73-30  business affairs or operation of any licensee obtained as a result of

73-31  the payment of those license taxes or as the result of any audit or

73-32  examination of the books of the city by any authorized employee of

73-33  a county fair and recreation board for any license tax levied for the

73-34  purpose of NRS 244A.597 to 244A.655, inclusive, is confidential

73-35  and must not be disclosed by any member, official or employee of

73-36  the county fair and recreation board or the city imposing the license

73-37  tax unless the disclosure is authorized by the affirmative action of a

73-38  majority of the members of the appropriate county fair and

73-39  recreation board. Continuing disclosure may be so authorized under

73-40  an agreement with the Department of Taxation for the exchange of

73-41  information concerning taxpayers.

73-42     7.  The powers conferred by this section are in addition and

73-43  supplemental to, and not in substitution for, and the limitations

73-44  imposed by this section do not affect the powers conferred by, any

73-45  other law. No part of this section repeals or affects any other law or

74-1  any part thereof, it being intended that this section provide a

74-2  separate method of accomplishing its objectives, and not an

74-3  exclusive one.

74-4      Sec. 142.  NRS 268.0966 is hereby amended to read as

74-5  follows:

74-6      268.0966  On or before August 15 of each year, the governing

74-7  body of each city shall submit a report to the Department of

74-8  Taxation which states:

74-9      1.  The rate of all taxes imposed on the revenues from the rental

74-10  of transient lodging pursuant to NRS 268.095 and 268.096 and any

74-11  special act in the preceding fiscal year;

74-12     2.  The total amount of revenue collected from all taxes

74-13  imposed on the revenues from the rental of transient lodging

74-14  pursuant to NRS 268.095 and 268.096 and any special act in the

74-15  preceding fiscal year; [and]

74-16     3.  The total amount of revenue collected from the tax

74-17  imposed on the revenues from the rental of transient lodging

74-18  pursuant to section 140 of this act; and

74-19     4.  The manner in which the revenue reported pursuant to

74-20  subsection 2 was used in the previous fiscal year.

74-21     Sec. 143.  NRS 268.0968 is hereby amended to read as

74-22  follows:

74-23      268.0968  1.  Except as otherwise provided in NRS 268.096

74-24  and 268.801 to 268.808, inclusive, and section 140 of this act, a

74-25  city located in a county whose population is 400,000 or more shall

74-26  not impose a new tax on the rental of transient lodging or increase

74-27  the rate of an existing tax on the rental of transient lodging after

74-28  March 25, 1991.

74-29     2.  Except as otherwise provided in NRS 268.7845[,] and

74-30  section 140 of this act, a city located in a county whose population

74-31  is 100,000 or more but less than 400,000 shall not impose a new tax

74-32  on the rental of transient lodging or increase the rate of an existing

74-33  tax on the rental of transient lodging after March 25, 1991.

74-34     3.  The Legislature hereby declares that the limitation imposed

74-35  by subsection 2 will not be repealed or amended except as otherwise

74-36  provided in section 140 of this act or to allow the imposition of an

74-37  increase in such a tax for:

74-38     (a) The promotion of tourism;

74-39     (b) The construction or operation of tourism facilities by a

74-40  convention and visitors authority; or

74-41     (c) The acquisition, establishment, construction or expansion of

74-42  one or more railroad grade separation projects.

 

 

75-1      Sec. 144.  Chapter 338 of NRS is hereby amended by adding

75-2  thereto a new section to read as follows:

75-3      A public body shall include in each contract for the

75-4  construction, alteration or repair of any public work a clause

75-5  requiring each contractor, subcontractor and other person who

75-6  provides labor, equipment, materials, supplies or services for the

75-7  public work to comply with the requirements of all applicable state

75-8  and local laws, including, without limitation, any applicable

75-9  licensing requirements and requirements for the payment of sales

75-10  and use taxes on equipment, materials and supplies provided for

75-11  the public work.

75-12     Sec. 145.  Chapter 353 of NRS is hereby amended by adding

75-13  thereto a new section to read as follows:

75-14      “Account” means the Disaster Relief Account created by

75-15  NRS 353.2735.

75-16     Sec. 146.  NRS 353.1465 is hereby amended to read as

75-17  follows:

75-18      353.1465  1.  Upon approval of the State Board of Finance, a

75-19  state agency may enter into contracts with issuers of credit cards or

75-20  debit cards or operators of systems that provide for the electronic

75-21  transfer of money to provide for the acceptance of credit cards, debit

75-22  cards or electronic transfers of money by the agency:

75-23     (a) For the payment of money owed to the agency for taxes,

75-24  interest, penalties or any other obligation; or

75-25     (b) In payment for goods or services.

75-26     2.  Before a state agency may enter into a contract pursuant to

75-27  subsection 1, the agency must submit the proposed contract to the

75-28  State Treasurer for his review and transmittal to the State Board of

75-29  Finance.

75-30     3.  Except as otherwise provided in subsection 4, if the issuer or

75-31  operator charges the state agency a fee for each use of a credit card

75-32  or debit card or for each electronic transfer of money, the state

75-33  agency may require the cardholder or the person requesting the

75-34  electronic transfer of money to pay a fee[,] which must not exceed

75-35  the amount charged to the state agency by the issuer or operator.

75-36     4.  A state agency that is required to pay a fee charged by the

75-37  issuer or operator for the use of a credit card or debit card or for an

75-38  electronic transfer of money may, pursuant to NRS 353.148, file a

75-39  claim with the Director of the Department of Administration for

75-40  reimbursement of the fees paid to the issuer or operator during the

75-41  immediately preceding quarter.

75-42     5.  The Director of the Department of Administration shall

75-43  adopt regulations providing for the submission of payments to

75-44  state agencies pursuant to contracts authorized by this section.

76-1  The regulations must not conflict with a regulation adopted

76-2  pursuant to NRS 360A.020 or section 60 of this act.

76-3      6.  As used in this section:

76-4      (a) “Cardholder” means the person or organization named on the

76-5  face of a credit card or debit card to whom or for whose benefit the

76-6  credit card or debit card is issued by an issuer.

76-7      (b) “Credit card” means any instrument or device, whether

76-8  known as a credit card or credit plate[,] or by any other name,

76-9  issued with or without a fee by an issuer for the use of the

76-10  cardholder in obtaining money, property, goods, services or

76-11  anything else of value on credit.

76-12     (c) “Debit card” means any instrument or device, whether

76-13  known as a debit card or by any other name, issued with or without

76-14  a fee by an issuer for the use of the cardholder in depositing,

76-15  obtaining or transferring funds.

76-16     (d) “Electronic transfer of money” has the meaning ascribed to it

76-17  in NRS 463.01473.

76-18     (e) “Issuer” means a business organization, financial institution

76-19  or authorized agent of a business organization or financial institution

76-20  that issues a credit card or debit card.

76-21     Sec. 147.  NRS 353.210 is hereby amended to read as follows:

76-22      353.210  1.  Except as otherwise provided in subsection 6, on

76-23  or before September 1 of each even-numbered year, all departments,

76-24  institutions and other agencies of the Executive Department of the

76-25  State Government, and all agencies of the Executive Department of

76-26  the State Government receiving state money, fees or other money

76-27  under the authority of the State, including those operating on money

76-28  designated for specific purposes by the Nevada Constitution or

76-29  otherwise, shall prepare, on blanks furnished them by the Chief, and

76-30  submit to the Chief [estimates] :

76-31     (a) The number of positions within the department, institution

76-32  or agency that have been vacant for at least 12 months, the

76-33  number of months each such position has been vacant and the

76-34  reasons for each such vacancy; and

76-35     (b) Estimates of their expenditure requirements, together with

76-36  all anticipated income from fees and all other sources, for the next 2

76-37  fiscal years compared with the corresponding figures of the last

76-38  completed fiscal year and the estimated figures for the current fiscal

76-39  year.

76-40     2.  The Chief shall direct that one copy of the forms submitted

76-41  pursuant to subsection 1, accompanied by every supporting schedule

76-42  and any other related material, be delivered directly to the Fiscal

76-43  Analysis Division of the Legislative Counsel Bureau on or before

76-44  September 1 of each even-numbered year.

77-1      3.  The Budget Division of the Department of Administration

77-2  shall give advance notice to the Fiscal Analysis Division of the

77-3  Legislative Counsel Bureau of any conference between the Budget

77-4  Division of the Department of Administration and personnel of

77-5  other state agencies regarding budget estimates. A fiscal analyst of

77-6  the Legislative Counsel Bureau or his designated representative may

77-7  attend any such conference.

77-8      4.  The estimates of expenditure requirements submitted

77-9  pursuant to subsection 1 must be classified to set forth the data of

77-10  funds, organizational units, and the character and objects of

77-11  expenditures, and must include a mission statement and

77-12  measurement indicators for each program. The organizational units

77-13  may be subclassified by functions and activities, or in any other

77-14  manner at the discretion of the Chief.

77-15     5.  If any department, institution or other agency of the

77-16  Executive Department of the State Government, whether its money

77-17  is derived from state money or from other money collected under

77-18  the authority of the State, fails or neglects to submit estimates of its

77-19  expenditure requirements as provided in this section, the Chief may,

77-20  from any data at hand in his office or which he may examine or

77-21  obtain elsewhere, make and enter a proposed budget for the

77-22  department, institution or agency in accordance with the data.

77-23     6.  Agencies, bureaus, commissions and officers of the

77-24  Legislative Department, the Public Employees’ Retirement System

77-25  and the Judicial Department of the State Government shall submit to

77-26  the Chief for his information in preparing the proposed executive

77-27  budget the budgets which they propose to submit to the Legislature.

77-28     Sec. 148.  NRS 353.213 is hereby amended to read as follows:

77-29      353.213  1.  In preparing the proposed budget for the

77-30  Executive Department of the State Government for each biennium,

77-31  the Chief shall not exceed the limit upon total proposed

77-32  expenditures for purposes other than construction from the State

77-33  General Fund calculated pursuant to this section. The base for each

77-34  biennium is the total expenditure, for the purposes limited, from the

77-35  State General Fund appropriated and authorized by the Legislature

77-36  for the [biennium beginning on July 1, 1975.] immediately

77-37  preceding biennium, minus any amount transferred from the State

77-38  General Fund to any other fund during that biennium.

77-39     2.  The limit for each biennium is calculated as follows:

77-40     (a) The amount of expenditure constituting the base is

77-41  multiplied by the percentage of change in population [for] on July 1

77-42  of the first fiscal year in the current biennium from the population

77-43  on [July 1, 1974,] July 1 of the first fiscal year in the immediately

77-44  preceding biennium, and this product is added to or subtracted from

77-45  the amount of expenditure constituting the base.

78-1      (b) The amount calculated pursuant to paragraph (a) is

78-2  multiplied by the percentage of inflation or deflation, and this

78-3  product is added to or subtracted from the amount calculated

78-4  pursuant to paragraph (a).

78-5      (c) Subject to the limitations of this paragraph:

78-6          (1) If the amount resulting from the calculations pursuant to

78-7  paragraphs (a) and (b) represents a net increase over the base

78-8  biennium, the Chief may increase the proposed expenditure

78-9  accordingly.

78-10         (2) If the amount represents a net decrease, the Chief shall

78-11  decrease the proposed expenditure accordingly.

78-12         (3) If the amount is the same as in the base biennium, that

78-13  amount is the limit of permissible proposed expenditure.

78-14  The proposed budget for each fiscal year of the biennium must

78-15  provide for a reserve of not less than 5 percent nor more than [10]

78-16  15 percent of the total of all proposed appropriations from the State

78-17  General Fund for the operation of all departments, institutions and

78-18  agencies of the State Government and authorized expenditures from

78-19  the State General Fund for the regulation of gaming for that fiscal

78-20  year.

78-21     3.  The [revised estimate of] population for the State [issued by

78-22  the United States Department of Commerce as of July 1, 1974, must

78-23  be used, and] certified by the Governor [shall certify] pursuant to

78-24  NRS 360.285 must be used to calculate the percentage of increase

78-25  or decrease in population for each [succeeding biennium.] biennium

78-26  pursuant to paragraph (a) of subsection 2. The Consumer Price

78-27  Index published by the United States Department of Labor for July

78-28  preceding each biennium must be used in determining the

78-29  percentage of inflation or deflation[.] pursuant to paragraph (b) of

78-30  subsection 2.

78-31     4.  The Chief may exceed the limit to the extent necessary to

78-32  meet situations in which there is a threat to life or property.

78-33     Sec. 149.  NRS 353.2705 is hereby amended to read as

78-34  follows:

78-35      353.2705  As used in NRS 353.2705 to 353.2771, inclusive,

78-36  and section 145 of this act, unless the context otherwise requires,

78-37  the words and terms defined in NRS 353.271 to 353.2731, inclusive,

78-38  and section 145 of this act have the meanings ascribed to them in

78-39  those sections.

78-40     Sec. 150.  NRS 353.2735 is hereby amended to read as

78-41  follows:

78-42      353.2735  1.  The Disaster Relief [Fund] Account is hereby

78-43  created as a special [revenue fund.] account in the Fund to

78-44  Stabilize the Operation of the State Government. The Interim

78-45  Finance Committee shall administer the [Fund.] Account.

79-1      2.  The Division may accept grants, gifts or donations for

79-2  deposit in the [Fund.] Account. Except as otherwise provided in

79-3  subsection 3, money received from:

79-4      (a) A direct legislative appropriation to the [Fund;] Account;

79-5      (b) A transfer of [one-half of the interest earned on money] not

79-6  more than 10 percent of the aggregate balance in the Fund to

79-7  Stabilize the Operation of the State Government made pursuant to

79-8  NRS 353.288; and

79-9      (c) A grant, gift or donation to the [Fund,] Account,

79-10  must be deposited in the [Fund.] Account. Except as otherwise

79-11  provided in NRS 414.135, the interest and income earned on the

79-12  money in the [Fund] Account must, after deducting any applicable

79-13  charges, be credited to the [Fund.] Account.

79-14     3.  If, at the end of each quarter of a fiscal year, the balance in

79-15  the [Fund] Account exceeds 0.75 percent of the total amount of all

79-16  appropriations from the State General Fund for the operation of all

79-17  departments, institutions and agencies of State Government and

79-18  authorized expenditures from the State General Fund for the

79-19  regulation of gaming for that fiscal year, the State Controller shall

79-20  not, until the balance in the [Fund] Account is 0.75 percent or less

79-21  of that amount, transfer any [interest earned on] money in the Fund

79-22  to Stabilize the Operation of the State Government from the State

79-23  General Fund to the [Fund] Account pursuant to the provisions of

79-24  NRS 353.288.

79-25     4.  Money in the [Fund] Account may be distributed through

79-26  grants and loans to state agencies and local governments as provided

79-27  in NRS 353.2705 to 353.2771, inclusive[.] , and section 145 of this

79-28  act. Except as otherwise provided in NRS 353.276, such grants will

79-29  be disbursed on the basis of reimbursement of costs authorized

79-30  pursuant to NRS 353.274 and 353.2745.

79-31     5.  If the Governor declares a disaster, the State Board of

79-32  Examiners shall estimate:

79-33     (a) The money in the [Fund] Account that is available for grants

79-34  and loans for the disaster pursuant to the provisions of NRS

79-35  353.2705 to 353.2771, inclusive [;] , and section 145 of this act;

79-36  and

79-37     (b) The anticipated amount of those grants and loans for the

79-38  disaster.

79-39  Except as otherwise provided in this subsection, if the anticipated

79-40  amount determined pursuant to paragraph (b) exceeds the available

79-41  money in the [Fund] Account for such grants and loans, all grants

79-42  and loans from the [Fund] Account for the disaster must be reduced

79-43  in the same proportion that the anticipated amount of the grants and

79-44  loans exceeds the money in the [Fund] Account that is available for

79-45  grants and loans for the disaster. If the reduction of a grant or loan

80-1  from the [Fund] Account would result in a reduction in the amount

80-2  of money that may be received by a state agency or local

80-3  government from the Federal Government, the reduction in the grant

80-4  or loan must not be made.

80-5      Sec. 151.  NRS 353.274 is hereby amended to read as follows:

80-6      353.274  Money in the [Fund] Account may be distributed as a

80-7  grant to a state agency because of a disaster for the payment of

80-8  expenses incurred by the state agency for:

80-9      1.  The repair or replacement of public roads, public streets,

80-10  bridges, water control facilities, public buildings, public utilities,

80-11  recreational facilities and parks owned by the State and damaged by

80-12  the disaster;

80-13     2.  Any emergency measures undertaken to save lives, protect

80-14  public health and safety or protect public property, including,

80-15  without limitation, an emergency measure undertaken in response to

80-16  a crisis involving violence on school property, at a school activity or

80-17  on a school bus, in the jurisdiction in which the disaster occurred;

80-18     3.  The removal of debris from publicly or privately owned land

80-19  and waterways undertaken because of the disaster; and

80-20     4.  The administration of a disaster assistance program.

80-21     Sec. 152.  NRS 353.2745 is hereby amended to read as

80-22  follows:

80-23      353.2745  Money in the [Fund] Account may be distributed as

80-24  a grant to a local government because of a disaster for:

80-25     1.  The payment of not more than 50 percent of the expenses

80-26  incurred by the local government for:

80-27     (a) The repair or replacement of public roads, public streets,

80-28  bridges, water control facilities, public buildings, public utilities,

80-29  recreational facilities and parks owned by the local government and

80-30  damaged by the disaster; and

80-31     (b) Any emergency measures undertaken to save lives, protect

80-32  public health and safety or protect public property, including,

80-33  without limitation, an emergency measure undertaken in response to

80-34  a crisis involving violence on school property, at a school activity or

80-35  on a school bus, in the jurisdiction in which the disaster occurred;

80-36  and

80-37     2.  The payment of not more than 50 percent of any grant match

80-38  the local government must provide to obtain a grant from a federal

80-39  disaster assistance agency for an eligible project to repair damage

80-40  caused by the disaster within the jurisdiction of the local

80-41  government.

80-42     Sec. 153.  NRS 353.2751 is hereby amended to read as

80-43  follows:

80-44      353.2751  Money in the [Fund] Account may be distributed as

80-45  a loan to a local government because of a disaster for:

81-1      1.  The payment of expenses incurred by the local government

81-2  for:

81-3      (a) The repair or replacement of public roads, public streets,

81-4  bridges, water control facilities, public buildings, public utilities,

81-5  recreational facilities and parks owned by the local government and

81-6  damaged by the disaster;

81-7      (b) Any overtime worked by an employee of the local

81-8  government because of the disaster or any other extraordinary

81-9  expenses incurred by the local government because of the disaster;

81-10  and

81-11     (c) Any projects to reduce or prevent the possibility of damage

81-12  to persons or property from similar disasters in the future; and

81-13     2.  The payment of not more than 50 percent of any grant match

81-14  the local government must provide to obtain a grant from a federal

81-15  disaster assistance agency for an eligible project to repair damage

81-16  caused by the disaster within the jurisdiction of the local

81-17  government. Before a loan may be distributed to a local government

81-18  pursuant to this subsection:

81-19     (a) The Interim Finance Committee must make a determination

81-20  that the local government is currently unable to meet its financial

81-21  obligations; and

81-22     (b) The local government must execute a loan agreement in

81-23  which the local government agrees to:

81-24         (1) Use the money only for the purpose of paying the grant

81-25  match; and

81-26         (2) Repay the entire amount of the loan, without any interest

81-27  or other charges, to the [Disaster Relief Fund] Account not later

81-28  than 10 years after the date on which the agreement is executed.

81-29     Sec. 154.  NRS 353.2753 is hereby amended to read as

81-30  follows:

81-31      353.2753  1.  A state agency or local government may request

81-32  the Division to conduct a preliminary assessment of the damages

81-33  related to an event for which the state agency or local government

81-34  seeks a grant or loan from the [Fund.] Account.

81-35     2.  Upon receipt of such a request, the Division shall investigate

81-36  the event or cause the event to be investigated to make a preliminary

81-37  assessment of the damages related to the event and shall make or

81-38  cause to be made a written report of the damages related to the

81-39  event.

81-40     3.  As soon as practicable after completion of the investigation

81-41  and preparation of the report of damages, the Division shall:

81-42     (a) Determine whether the event constitutes a disaster for which

81-43  the state agency or local government may seek a grant or loan from

81-44  the [Fund;] Account; and

82-1      (b) Submit the report prepared pursuant to this section and its

82-2  written determination regarding whether the event constitutes a

82-3  disaster to the state agency or local government.

82-4      4.  The Division shall prescribe by regulation the information

82-5  that must be included in a report of damages, including, without

82-6  limitation, a description of the damage caused by the event, an

82-7  estimate of the costs to repair such damage and a specification of

82-8  whether the purpose of the project is for repair or replacement,

82-9  emergency response or mitigation.

82-10     Sec. 155.  NRS 353.2754 is hereby amended to read as

82-11  follows:

82-12      353.2754  A local government may request a grant or loan from

82-13  the [Fund] Account if:

82-14     1.  Pursuant to NRS 414.090, the governing body of the local

82-15  government determines that an event which has occurred constitutes

82-16  a disaster; and

82-17     2.  After the Division conducts a preliminary assessment of the

82-18  damages pursuant to NRS 353.2753, the Division determines that an

82-19  event has occurred that constitutes a disaster.

82-20     Sec. 156.  NRS 353.2755 is hereby amended to read as

82-21  follows:

82-22      353.2755  1.  A state agency or local government may submit

82-23  a request to the State Board of Examiners for a grant or loan from

82-24  the [Fund] Account as provided in NRS 353.2705 to 353.2771,

82-25  inclusive, and section 145 of this act if:

82-26     (a) The agency or local government finds that, because of a

82-27  disaster, it is unable to pay for an expense or grant match specified

82-28  in NRS 353.274, 353.2745 or 353.2751 from money appropriated or

82-29  otherwise available to the agency or local government;

82-30     (b) The request has been approved by the chief administrative

82-31  officer of the state agency or the governing body of the local

82-32  government; and

82-33     (c) If the requester is an incorporated city, the city has requested

82-34  financial assistance from the county and was denied all or a portion

82-35  of the requested assistance.

82-36     2.  A request for a grant or loan submitted pursuant to

82-37  subsection 1 must be made within 60 days after the disaster and

82-38  must include:

82-39     (a) A statement setting forth the amount of money requested by

82-40  the state agency or local government;

82-41     (b) An assessment of the need of the state agency or local

82-42  government for the money requested;

82-43     (c) If the request is submitted by a local government that has

82-44  established a fund pursuant to NRS 354.6115 to mitigate the effects

82-45  of a natural disaster, a statement of the amount of money that is

83-1  available in that fund, if any, for the payment of expenses incurred

83-2  by the local government as a result of a disaster;

83-3      (d) A determination of the type, value and amount of resources

83-4  the state agency or local government may be required to provide as

83-5  a condition for the receipt of a grant or loan from the [Fund;]

83-6  Account;

83-7      (e) A written report of damages prepared by the Division and the

83-8  written determination made by the Division that the event

83-9  constitutes a disaster pursuant to NRS 353.2753; and

83-10     (f) If the requester is an incorporated city, all documents which

83-11  relate to a request for assistance submitted to the board of county

83-12  commissioners of the county in which the city is located.

83-13  Any additional documentation relating to the request that is

83-14  requested by the State Board of Examiners must be submitted within

83-15  6 months after the disaster unless the State Board of Examiners and

83-16  the Interim Finance Committee [grants] grant an extension.

83-17     3.  Upon the receipt of a complete request for a grant or loan

83-18  submitted pursuant to subsection 1, the State Board of Examiners:

83-19     (a) Shall consider the request; and

83-20     (b) May require any additional information that it determines is

83-21  necessary to make a recommendation.

83-22     4.  If the State Board of Examiners finds that a grant or loan is

83-23  appropriate, it shall include in its recommendation to the Interim

83-24  Finance Committee the proposed amount of the grant or loan. If the

83-25  State Board of Examiners recommends a grant, it shall include a

83-26  recommendation regarding whether or not the state agency or local

83-27  government requires an advance to avoid severe financial hardship.

83-28  If the State Board of Examiners recommends a loan for a local

83-29  government, it shall include the information required pursuant to

83-30  subsection 1 of NRS 353.2765. If the State Board of Examiners

83-31  finds that a grant or loan is not appropriate, it shall include in its

83-32  recommendation the reason for its determination.

83-33     5.  The provisions of this section do not prohibit a state agency

83-34  or local government from submitting more than one request for a

83-35  grant or loan from the [Fund.] Account.

83-36     6.  As used in this section, the term “natural disaster” has the

83-37  meaning ascribed to it in NRS 354.6115.

83-38     Sec. 157.  NRS 353.276 is hereby amended to read as follows:

83-39      353.276  1.  The State Board of Examiners shall submit a

83-40  recommendation for each request for a grant or loan made pursuant

83-41  to NRS 353.2755 to the Director of the Legislative Counsel Bureau.

83-42  Upon receipt of the recommendation, the Director shall notify the

83-43  Chairman of the Interim Finance Committee of that

83-44  recommendation. The Chairman shall call a meeting of the

83-45  Committee to consider the recommendation.

84-1      2.  The Interim Finance Committee may reject any

84-2  recommendation of the State Board of Examiners and independently

84-3  evaluate and act upon any request submitted pursuant to NRS

84-4  353.2755.

84-5      3.  If the Interim Finance Committee finds that a grant or loan

84-6  from the [Fund] Account is appropriate and may be made in

84-7  accordance with the provisions of NRS 353.2705 to 353.2771,

84-8  inclusive, and section 145 of this act, it shall, by resolution:

84-9      (a) Establish the amount and purpose of the grant or loan.

84-10     (b) Except as otherwise provided in this paragraph, provide for

84-11  the transfer of that amount from the [Fund] Account to the

84-12  appropriate state agency or local government. If the request is for a

84-13  grant, the Interim Finance Committee shall authorize disbursement

84-14  of the grant from the [Fund] Account on the basis of reimbursement

84-15  for costs unless it determines that disbursement in that manner

84-16  would cause severe financial hardship to the state agency or local

84-17  government. If the Interim Finance Committee determines that

84-18  disbursement on the basis of reimbursement of costs would cause

84-19  severe financial hardship, the Interim Finance Committee may

84-20  authorize an advance of money to the state agency or local

84-21  government in an amount not to exceed 25 percent of the total

84-22  estimated cost of the projects for which the grant is requested.

84-23     4.  No grant or loan from the [Fund] Account may be made by

84-24  the Interim Finance Committee to increase the salaries of any

84-25  officers or employees of the State or a local government.

84-26     Sec. 158.  NRS 353.2765 is hereby amended to read as

84-27  follows:

84-28      353.2765  1.  In addition to any applicable requirements set

84-29  forth in NRS 353.2751, if the Interim Finance Committee approves

84-30  a loan to a local government pursuant to the provisions of NRS

84-31  353.2705 to 353.2771, inclusive, and section 145 of this act, the

84-32  approval must include a schedule for the repayment of the loan. The

84-33  schedule must specify:

84-34     (a) A period of not more than 10 years for the repayment of the

84-35  loan; and

84-36     (b) The rate of interest, if any, for the loan.

84-37     2.  Except as otherwise provided in subsection 3, if a local

84-38  government receives a loan from the [Fund] Account and, before the

84-39  loan is repaid, the local government receives money from the

84-40  Federal Government for a grant match or any of the expenses set

84-41  forth in subsection 1 of NRS 353.2751 for which the local

84-42  government received the loan, the local government shall deposit

84-43  with the State Treasurer for credit to the [Fund] Account an amount

84-44  of money equal to the money it received from the Federal

84-45  Government for the grant match or the expenses.

85-1      3.  Any money deposited with the State Treasurer for credit to

85-2  the [Fund] Account pursuant to subsection 2 must be used to pay the

85-3  unpaid balance of the loan specified in subsection 2. If any money

85-4  remains after that payment is made, the remaining money must be

85-5  paid to the local government to whom the loan was made.

85-6      Sec. 159.  NRS 353.2771 is hereby amended to read as

85-7  follows:

85-8      353.2771  1.  Except as otherwise provided in this section, no

85-9  grant or loan may be made from the [Fund] Account to a state

85-10  agency or local government unless, as a condition of making the

85-11  grant or loan, the state agency or local government agrees to provide

85-12  an amount of its resources equal to at least 25 percent of the grant or

85-13  loan. The State Board of Examiners shall determine the type, value

85-14  and amount of the resources, including money, labor, materials,

85-15  supplies and equipment, that is required to be provided by the state

85-16  agency or local government.

85-17     2.  If a state agency or local government submits a request for a

85-18  grant or loan pursuant to NRS 353.2755 and:

85-19     (a) It maintains a policy of insurance providing coverage for

85-20  damages, injuries or other losses incurred because of a disaster; or

85-21     (b) If the request is submitted by a local government, it has

85-22  established a district for the control of floods pursuant to NRS

85-23  543.170 to 543.830, inclusive,

85-24  the State Board of Examiners may recommend that the state agency

85-25  or local government provide a portion of its resources in an amount

85-26  that is less than the amount required pursuant to subsection 1.

85-27     3.  The State Board of Examiners may, if it determines that the

85-28  state agency or local government is unable to provide any portion of

85-29  its resources as its contribution for the receipt of a grant or loan,

85-30  recommend that the state agency or local government not be

85-31  required to provide any portion of its resources as a condition for the

85-32  receipt of the grant or loan.

85-33     Sec. 160.  NRS 353.288 is hereby amended to read as follows:

85-34      353.288  1.  The Fund to Stabilize the Operation of the State

85-35  Government is hereby created as a special revenue fund. Except as

85-36  otherwise provided in subsections 2 and 3, each year after the close

85-37  of the fiscal year and before the issuance of the State Controller’s

85-38  annual report , the State Controller shall deposit to the credit of the

85-39  Fund 40 percent of the unrestricted balance of the State General

85-40  Fund, as of the close of the fiscal year, which remains after

85-41  subtracting an amount equal to [10] 5 percent of all appropriations

85-42  made from the State General Fund during that year for the operation

85-43  of all departments, institutions and agencies of State Government

85-44  and for the funding of schools.

86-1      2.  The balance in the Fund must not exceed [10] 15 percent of

86-2  the total of all appropriations from the State General Fund for the

86-3  operation of all departments, institutions and agencies of the State

86-4  Government and for the funding of schools and authorized

86-5  expenditures from the State General Fund for the regulation of

86-6  gaming for the fiscal year in which that revenue will be deposited in

86-7  the Fund.

86-8      3.  Except as otherwise provided in this subsection and NRS

86-9  353.2735, beginning with the fiscal year that begins on July 1,

86-10  [1999,] 2003, the State Controller shall, at the end of each quarter of

86-11  a fiscal year, transfer from the State General Fund to the Disaster

86-12  Relief [Fund] Account created pursuant to NRS 353.2735 an

86-13  amount equal to [one-half of the interest earned on money] not more

86-14  than 10 percent of the aggregate balance in the Fund to Stabilize

86-15  the Operation of the State Government during the previous quarter.

86-16  The State Controller shall not transfer more than $500,000 for any

86-17  quarter pursuant to this subsection.

86-18     4.  Money from the Fund to Stabilize the Operation of the State

86-19  Government may be appropriated only:

86-20     (a) If the total actual revenue of the State falls short by 5 percent

86-21  or more of the total anticipated revenue for the biennium in which

86-22  the appropriation is made; or

86-23     (b) If the Legislature and the Governor declare that a fiscal

86-24  emergency exists.

86-25     Sec. 161.  Chapter 353C of NRS is hereby amended by adding

86-26  thereto the provisions set forth as sections 162 to 165, inclusive, of

86-27  this act.

86-28     Sec. 162.  1.  The State Controller shall adopt regulations

86-29  establishing a fee of $25 that an agency shall charge a person for

86-30  each check or draft returned to the agency because the person had

86-31  insufficient money or credit with the drawee to pay the check or

86-32  draft, or because the person stopped payment on the check or

86-33  draft.

86-34     2.  Notwithstanding any specific statute or regulation to the

86-35  contrary, an agency may only charge and collect a fee for a check

86-36  or draft returned to the agency because the person has insufficient

86-37  money or credit, or because the person stopped payment on the

86-38  check or draft, in accordance with the regulations adopted by the

86-39  State Controller pursuant to this section.

86-40     3.  For the purposes of this section, “agency” does not include

86-41  the Department of Taxation, Nevada Gaming Commission or State

86-42  Gaming Control Board.

86-43     Sec. 163.  The State Controller, in cooperation with the

86-44  Department of Motor Vehicles and the Department of Wildlife,

86-45  may establish and maintain a program to improve the collection of

87-1  debts owed to an agency or the State of Nevada through the

87-2  suspension of, cancellation of or refusal to renew vehicle

87-3  registrations and certain licenses and permits issued by the State

87-4  and the refusal to provide related services.

87-5      Sec. 164.  1.  If a program is established pursuant to section

87-6  163 of this act, the Department of Motor Vehicles, when it receives

87-7  a notice from the State Controller that a person to whom the

87-8  Department has issued a license or permit or for whom the

87-9  Department has registered a vehicle is in default on a debt owed to

87-10  an agency or the State of Nevada, shall send a written notice to

87-11  that person advising him that his license or permit and vehicle

87-12  registration are subject to suspension, cancellation or refusal to

87-13  renew.

87-14     2.  The notice must include:

87-15     (a) The reason for the suspension of, cancellation of or refusal

87-16  to renew the license or permit and vehicle registration;

87-17     (b) The text of this section; and

87-18     (c) Any other information that the Department deems

87-19  necessary.

87-20     3.  Upon receipt of notice from the State Controller pursuant

87-21  to subsection 1 that a person to whom the Department has issued a

87-22  license or permit or for whom the Department has registered a

87-23  vehicle is in default on a debt owed to an agency or the State of

87-24  Nevada, the Department may, after sending the written notice

87-25  required pursuant to that subsection, suspend, cancel or refuse to

87-26  renew the license or permit of the person and the registration of a

87-27  vehicle owned by the person.

87-28     4.  The Department shall reinstate such a license or permit

87-29  and vehicle registration if it receives:

87-30     (a) A notice from the State Controller that the person has:

87-31         (1) Paid the debt, including all penalties, interest, costs and

87-32  fees, if any;

87-33         (2) Entered into an agreement for the payment of the debt

87-34  on an installment basis pursuant to NRS 353C.130; or

87-35         (3) Obtained a discharge in bankruptcy of the debt; and

87-36     (b) Payment of the fee prescribed in:

87-37         (1) NRS 483.410 for reinstatement of a suspended or

87-38  cancelled license; or

87-39         (2) NRS 482.480 for reinstatement of a suspended vehicle

87-40  registration.

87-41     5.  The Department shall not require a person whose driver’s

87-42  license or permit is suspended or cancelled pursuant to this section

87-43  to submit to the tests and other requirements which are adopted by

87-44  regulation pursuant to subsection 1 of NRS 483.495 as a condition

87-45  of the reinstatement of the license or permit.

88-1      Sec. 165.  1.  If a program is established pursuant to section

88-2  163 of this act, the Department of Wildlife, when it receives a

88-3  notice from the State Controller that a person who holds a license

88-4  or permit to hunt, fish or trap, or any other license or permit

88-5  issued by the Department, is in default on a debt owed to an

88-6  agency or the State of Nevada, shall send a written notice to that

88-7  person advising him that his license or permit is subject to

88-8  suspension, cancellation or refusal to renew.

88-9      2.  The notice must include:

88-10     (a) The reason for the suspension of, cancellation of or refusal

88-11  to renew the license or permit;

88-12     (b) The text of this section; and

88-13     (c) Any other information that the Department deems

88-14  necessary.

88-15     3.  Upon receipt of notice from the State Controller pursuant

88-16  to subsection 1 that a person to whom the Department has issued a

88-17  license or permit is in default on a debt owed to an agency or the

88-18  State of Nevada, the Department may, after sending the written

88-19  notice required pursuant to that subsection, suspend, cancel or

88-20  refuse to renew the license or permit of the person.

88-21     4.  The Department shall reinstate such a license or permit if:

88-22     (a) The license or permit is still valid and has not expired; and

88-23     (b) The Department receives a notice from the State Controller

88-24  that the person has:

88-25         (1) Paid the debt, including all penalties, interest, costs and

88-26  fees, if any;

88-27         (2) Entered into an agreement for the payment of the debt

88-28  on an installment basis pursuant to NRS 353C.130; or

88-29         (3) Obtained a discharge in bankruptcy of the debt.

88-30     5.  The Department shall not issue a new license or permit to

88-31  hunt, fish or trap, or any other license or permit issued by the

88-32  Department, to a person whose license or permit is suspended,

88-33  cancelled or refused renewal pursuant to this section unless the

88-34  Department receives a notice from the State Controller that the

88-35  person has:

88-36     (a) Paid the debt, including all penalties, interest, costs and

88-37  fees, if any;

88-38     (b) Entered into an agreement for the payment of the debt on

88-39  an installment basis pursuant to NRS 353C.130; or

88-40     (c) Obtained a discharge in bankruptcy of the debt.

88-41     Sec. 166. NRS 388.750 is hereby amended to read as follows:

88-42      388.750  1.  An educational foundation:

88-43     (a) Shall comply with the provisions of chapter 241 of NRS;

88-44  and

89-1      (b) Except as otherwise provided in subsection 2, shall make its

89-2  records public and open to inspection pursuant to NRS 239.010 . [;

89-3  and

89-4      (c) Is exempt from the tax on transfers of real property pursuant

89-5  to subsection 14 of NRS 375.090.]

89-6      2.  An educational foundation is not required to disclose the

89-7  names of the contributors to the foundation or the amount of their

89-8  contributions. The educational foundation shall, upon request, allow

89-9  a contributor to examine, during regular business hours, any record,

89-10  document or other information of the foundation relating to that

89-11  contributor.

89-12     3.  As used in this section, “educational foundation” means a

89-13  nonprofit corporation, association or institution or a charitable

89-14  organization that is:

89-15     (a) Organized and operated exclusively for the purpose of

89-16  supporting one or more kindergartens, elementary schools, junior

89-17  high or middle schools or high schools, or any combination thereof;

89-18     (b) Formed pursuant to the laws of this state; and

89-19     (c) Exempt from taxation pursuant to 26 U.S.C. § 501(c)(3).

89-20     Sec. 167.  NRS 396.405 is hereby amended to read as follows:

89-21      396.405  1.  A university foundation:

89-22     (a) Shall comply with the provisions of chapter 241 of NRS;

89-23     (b) Except as otherwise provided in subsection 2, shall make its

89-24  records public and open to inspection pursuant to NRS 239.010; and

89-25     (c) [Is exempt from the tax on transfers of real property pursuant

89-26  to subsection 14 of NRS 375.090; and

89-27     (d)] May allow a president or an administrator of the university

89-28  or community college which it supports to serve as a member of its

89-29  governing body.

89-30     2.  A university foundation is not required to disclose the name

89-31  of any contributor or potential contributor to the university

89-32  foundation, the amount of his contribution or any information which

89-33  may reveal or lead to the discovery of his identity. The university

89-34  foundation shall, upon request, allow a contributor to examine,

89-35  during regular business hours, any record, document or other

89-36  information of the foundation relating to that contributor.

89-37     3.  As used in this section, “university foundation” means a

89-38  nonprofit corporation, association or institution or a charitable

89-39  organization that is:

89-40     (a) Organized and operated exclusively for the purpose of

89-41  supporting a university or a community college;

89-42     (b) Formed pursuant to the laws of this state; and

89-43     (c) Exempt from taxation pursuant to 26 U.S.C. § 501(c)(3).

 

 

90-1      Sec. 168.  NRS 414.135 is hereby amended to read as follows:

90-2      414.135  1.  There is hereby created the Emergency Assistance

90-3  [Account] Subaccount within the Disaster Relief [Fund] Account

90-4  created pursuant to NRS 353.2735. Beginning with the fiscal year

90-5  that begins on July 1, 1999, the State Controller shall, at the end of

90-6  each fiscal year, transfer the interest earned during the previous

90-7  fiscal year on the money in the Disaster Relief [Fund] Account to

90-8  the [Account] Subaccount in an amount not to exceed $500,000.

90-9      2.  The Division of Emergency Management of the Department

90-10  of Public Safety shall administer the [Account.] Subaccount. The

90-11  Division may adopt regulations authorized by this section before, on

90-12  or after July 1, 1999.

90-13     3.  All expenditures from the [Account] Subaccount must be

90-14  approved in advance by the Division. Except as otherwise provided

90-15  in subsection 4, all money in the [Account] Subaccount must be

90-16  expended solely to:

90-17     (a) Provide supplemental emergency assistance to this state or to

90-18  local governments in this state that are severely and adversely

90-19  affected by a natural, technological or man-made emergency or

90-20  disaster for which available resources of this state or the local

90-21  government are inadequate to provide a satisfactory remedy; and

90-22     (b) Pay any actual expenses incurred by the Division for

90-23  administration during a natural, technological or man-made

90-24  emergency or disaster.

90-25     4.  Beginning with the fiscal year that begins on July 1, 1999, if

90-26  any balance remains in the [Account] Subaccount at the end of a

90-27  fiscal year and the balance has not otherwise been committed for

90-28  expenditure, the Division may, with the approval of the Interim

90-29  Finance Committee, allocate all or any portion of the remaining

90-30  balance, not to exceed $250,000, to this state or to a local

90-31  government to:

90-32     (a) Purchase equipment or supplies required for emergency

90-33  management;

90-34     (b) Provide training to personnel related to emergency

90-35  management; and

90-36     (c) Carry out the provisions of NRS 392.600 to 392.656,

90-37  inclusive.

90-38     5.  Beginning with the fiscal year that begins on July 1, 1999,

90-39  the Division shall, at the end of each quarter of a fiscal year, submit

90-40  to the Interim Finance Committee a report of the expenditures made

90-41  from the [Account] Subaccount for the previous quarter.

90-42     6.  The Division shall adopt such regulations as are necessary to

90-43  administer the [Account.] Subaccount.

90-44     7.  The Division may adopt regulations to provide for

90-45  reimbursement of expenditures made from the [Account.]

91-1  Subaccount. If the Division requires such reimbursement, the

91-2  Attorney General shall take such action as is necessary to recover

91-3  the amount of any unpaid reimbursement plus interest at a rate

91-4  determined pursuant to NRS 17.130, computed from the date on

91-5  which the money was removed from the [Fund,] Account, upon

91-6  request by the Division.

91-7      Sec. 169.  NRS 459.3824 is hereby amended to read as

91-8  follows:

91-9      459.3824  1.  The owner of a regulated facility shall pay to the

91-10  Division an annual fee based on the fiscal year. The annual fee for

91-11  each facility is the sum of a base fee set by the State Environmental

91-12  Commission and any additional fee imposed by the Commission

91-13  pursuant to subsection 2. The annual fee must be prorated and may

91-14  not be refunded.

91-15     2.  The State Environmental Commission may impose an

91-16  additional fee upon the owner of a regulated facility in an amount

91-17  determined by the Commission to be necessary to enable the

91-18  Division to carry out its duties pursuant to NRS 459.380 to

91-19  459.3874, inclusive. The additional fee must be based on a

91-20  graduated schedule adopted by the Commission which takes into

91-21  consideration the quantity of hazardous substances located at each

91-22  facility.

91-23     3.  After the payment of the initial annual fee, the Division shall

91-24  send the owner of a regulated facility a bill in July for the annual fee

91-25  for the fiscal year then beginning which is based on the applicable

91-26  reports for the preceding year.

91-27     4.  The owner of a regulated facility shall submit, with any

91-28  payment required by this section, the business license number

91-29  assigned by the Department of Taxation [, for the imposition and

91-30  collection of taxes pursuant to chapter 364A of NRS, to the business

91-31  for which the payment is made.] upon compliance by the owner

91-32  with section 66 of this act.

91-33     5.  All fees collected pursuant to this section and penalties

91-34  collected pursuant to NRS 459.3833, 459.3834 and 459.3874, and

91-35  any interest earned thereon, must be deposited with the State

91-36  Treasurer for credit to the Fund for Precaution Against Chemical

91-37  Accidents, which is hereby created as a special revenue fund.

91-38     Sec. 169.5.  Chapter 463 of NRS is hereby amended by adding

91-39  thereto a new section to read as follows:

91-40     1.  In a county whose population is 400,000 or more,

91-41  notwithstanding the provisions of subsection 1 of NRS 463.1605

91-42  and subsection 1 of NRS 463.308 and except as otherwise provided

91-43  in subsection 4, a licensee who satisfies the criteria set forth in

91-44  subsection 7 may move the location of its establishment and

91-45  transfer its nonrestricted license to another location within the

92-1  same county, regardless of whether that location is within a

92-2  gaming enterprise district, if the move and transfer is approved by

92-3  the Board and the Commission pursuant to this section.

92-4      2.  In determining whether to approve a move and transfer

92-5  pursuant to this section, the Board may:

92-6      (a) Require the licensee to provide such supplemental

92-7  information as deemed necessary;

92-8      (b) Investigate the licensee as deemed necessary; and

92-9      (c) Conduct any proceedings deemed necessary.

92-10     3.  Before a move and transfer pursuant to this section, the

92-11  Board may require the licensee to apply for a new license.

92-12     4.  The Board and the Commission shall not approve a move

92-13  and transfer pursuant to this section unless, before the move and

92-14  transfer, the licensee receives all necessary approvals from the

92-15  local government having jurisdiction over the location to which

92-16  the establishment wants to move and transfer its licensee.

92-17     5.  The Commission shall charge and collect from a licensee

92-18  who moves the location of its establishment and transfers its

92-19  nonrestricted license pursuant to this section a fee of one-quarter

92-20  of 1 percent of the gross revenue of the licensee per calendar

92-21  month. This fee:

92-22     (a) Must be paid in addition to all other fees required to be

92-23  paid by the licensee pursuant to the provisions of this chapter.

92-24     (b) Must be administered and collected in the same manner as

92-25  the license fee charged and collected pursuant to NRS 463.370.

92-26     6.  All license fees and penalties collected pursuant to

92-27  subsection 5 must, after the deduction of costs of administration

92-28  and collection, be allocated to the school district in the county in

92-29  which the licensee is located. A school district that receives money

92-30  pursuant to this subsection shall distribute the money equally to

92-31  all at-risk schools within the school district. As used in this

92-32  subsection, “at-risk school” means a school where, for that school

92-33  year, at least 65 percent of the pupils who are enrolled in the

92-34  school are children who are eligible for free and reduced-price

92-35  lunches pursuant to 42 U.S.C. §§ 1751 et seq.

92-36     7.  The provisions of this section apply only to a licensee who:

92-37     (a) Is leasing its current establishment from a person who is

92-38  not an affiliate of the licensee; and

92-39     (b) Has fewer than 220 rooms available for sleeping

92-40  accommodations for the transient public at the location of its

92-41  current establishment, and at least 25 percent of the rooms

92-42  available for sleeping accommodations have been converted to

92-43  time shares, as defined in NRS 199A.140.

 

 

93-1      Sec. 170.  NRS 463.0136 is hereby amended to read as

93-2  follows:

93-3      463.0136  “Associated equipment” means:

93-4      1.  Any equipment or mechanical, electromechanical or

93-5  electronic contrivance, component or machine used remotely or

93-6  directly in connection with gaming, any game, race book or sports

93-7  pool that would not otherwise be classified as a gaming device,

93-8  including dice, playing cards, links which connect to progressive

93-9  slot machines, equipment which affects the proper reporting of gross

93-10  revenue, computerized systems of betting at a race book or sports

93-11  pool, computerized systems for monitoring slot machines and

93-12  devices for weighing or counting money; or

93-13     2.  A computerized system for recordation of sales for use in an

93-14  area subject to the [casino entertainment] tax imposed pursuant to

93-15  [NRS 463.401.] section 36 of this act.

93-16     Sec. 171. NRS 463.270 is hereby amended to read as follows:

93-17      463.270  1.  Subject to the power of the Board to deny, revoke,

93-18  suspend, condition or limit licenses, any state license in force may

93-19  be renewed by the Board for the next succeeding license period

93-20  upon proper application for renewal and payment of state license

93-21  fees and taxes as required by law and the regulations of the Board.

93-22     2.  All state gaming licenses are subject to renewal on the [1st]

93-23  first day of each January and all quarterly state gaming licenses on

93-24  the [1st] first day of each calendar quarter thereafter.

93-25     3.  Application for renewal must be filed with the Board , and

93-26  all state license fees and taxes required by law, including , without

93-27  limitation , NRS 463.370, 463.373 to 463.3855, inclusive,

93-28  [463.401,] 463.660, 464.015 and 464.040, and section 36 of this

93-29  act, must be paid to the Board on or before the dates respectively

93-30  provided by law for each fee or tax.

93-31     4.  Application for renewal of licenses for slot machines only

93-32  must be made by the operators of the locations where such machines

93-33  are situated.

93-34     5.  Any person failing to pay any state license fees or taxes due

93-35  at the times respectively provided shall pay in addition to such

93-36  license fees or taxes a penalty of not less than $50 or 25 percent of

93-37  the amount due, whichever is the greater, but not more than $1,000

93-38  if the fees or taxes are less than 10 days late and in no case in excess

93-39  of $5,000. The penalty must be collected as are other charges,

93-40  license fees and penalties under this chapter.

93-41     6.  Any person who operates, carries on or exposes for play any

93-42  gambling game, gaming device or slot machine or who

93-43  manufactures, sells or distributes any gaming device, equipment,

93-44  material or machine used in gaming[,] after his license becomes

93-45  subject to renewal, and thereafter fails to apply for renewal as

94-1  provided in this section, is guilty of a misdemeanor and, in addition

94-2  to the penalties provided by law, is liable to the State of Nevada for

94-3  all license fees, taxes and penalties which would have been due

94-4  upon application for renewal.

94-5      7.  If any licensee or other person fails to renew his license as

94-6  provided in this section , the Board may order the immediate closure

94-7  of all his gaming activity until the license is renewed by the

94-8  payment of the necessary fees, taxes, interest and any penalties.

94-9  Except for a license for which fees are based on the gross revenue of

94-10  the licensee, failure to renew a license within 30 days after the date

94-11  required by this chapter shall be deemed a surrender of the license.

94-12     8.  The voluntary surrender of a license by a licensee does not

94-13  become effective until accepted in the manner provided in the

94-14  regulations of the Board. The surrender of a license does not relieve

94-15  the former licensee of any penalties, fines, fees, taxes or interest

94-16  due.

94-17     Sec. 172.  NRS 463.370 is hereby amended to read as follows:

94-18      463.370  1.  Except as otherwise provided in NRS 463.373,

94-19  the Commission shall charge and collect from each licensee a

94-20  license fee based upon all the gross revenue of the licensee as

94-21  follows:

94-22     (a) Three and one-half percent of all the gross revenue of the

94-23  licensee which does not exceed $50,000 per calendar month;

94-24     (b) Four and one-half percent of all the gross revenue of the

94-25  licensee which exceeds $50,000 per calendar month and does not

94-26  exceed $134,000 per calendar month; and

94-27     (c) Six and [one-quarter] three-quarters percent of all the gross

94-28  revenue of the licensee which exceeds $134,000 per calendar month.

94-29     2.  Unless the licensee has been operating for less than a full

94-30  calendar month, the Commission shall charge and collect the fee

94-31  prescribed in subsection 1, based upon the gross revenue for the

94-32  preceding calendar month, on or before the 24th day of the

94-33  following month. Except for the fee based on the first full month of

94-34  operation, the fee is an estimated payment of the license fee for the

94-35  third month following the month whose gross revenue is used as its

94-36  basis.

94-37     3.  When a licensee has been operating for less than a full

94-38  calendar month, the Commission shall charge and collect the fee

94-39  prescribed in subsection 1, based on the gross revenue received

94-40  during that month, on or before the 24th day of the following

94-41  calendar month of operation. After the first full calendar month of

94-42  operation, the Commission shall charge and collect the fee based on

94-43  the gross revenue received during that month, on or before the 24th

94-44  day of the following calendar month. The payment of the fee due for

94-45  the first full calendar month of operation must be accompanied by

95-1  the payment of a fee equal to three times the fee for the first full

95-2  calendar month. This additional amount is an estimated payment of

95-3  the license fees for the next 3 calendar months. Thereafter, each

95-4  license fee must be paid in the manner described in subsection 2.

95-5  Any deposit held by the Commission on July 1, 1969, must be

95-6  treated as an advance estimated payment.

95-7      4.  All revenue received from any game or gaming device

95-8  which is operated on the premises of a licensee, regardless of

95-9  whether any portion of the revenue is shared with any other person,

95-10  must be attributed to the licensee for the purposes of this section and

95-11  counted as part of the gross revenue of the licensee. Any other

95-12  person, including, without limitation, an operator of an inter-casino

95-13  linked system, who is authorized to receive a share of the revenue

95-14  from any game, gaming device or inter-casino linked system that is

95-15  operated on the premises of a licensee is liable to the licensee for

95-16  that person’s proportionate share of the license fees paid by the

95-17  licensee pursuant to this section and shall remit or credit the full

95-18  proportionate share to the licensee on or before the 24th day of each

95-19  calendar month. The proportionate share of an operator of an inter-

95-20  casino linked system must be based on all compensation and other

95-21  consideration received by the operator of the inter-casino linked

95-22  system, including, without limitation, amounts that accrue to the

95-23  meter of the primary progressive jackpot of the inter-casino linked

95-24  system and amounts that fund the reserves of such a jackpot, subject

95-25  to all appropriate adjustments for deductions, credits, offsets and

95-26  exclusions that the licensee is entitled to take or receive pursuant to

95-27  the provisions of this chapter. A licensee is not liable to any other

95-28  person authorized to receive a share of the licensee’s revenue from

95-29  any game, gaming device or inter-casino linked system that is

95-30  operated on the premises of the licensee for that person’s

95-31  proportionate share of the license fees to be remitted or credited to

95-32  the licensee by that person pursuant to this section.

95-33     5.  An operator of an inter-casino linked system shall not enter

95-34  into any agreement or arrangement with a licensee that provides for

95-35  the operator of the inter-casino linked system to be liable to the

95-36  licensee for less than its full proportionate share of the license fees

95-37  paid by the licensee pursuant to this section, whether accomplished

95-38  through a rebate, refund, charge-back or otherwise.

95-39     6.  Any person required to pay a fee pursuant to this section

95-40  shall file with the Commission, on or before the 24th day of each

95-41  calendar month, a report showing the amount of all gross revenue

95-42  received during the preceding calendar month. Each report must be

95-43  accompanied by:

95-44     (a) The fee due based on the revenue of the month covered by

95-45  the report; and

96-1      (b) An adjustment for the difference between the estimated fee

96-2  previously paid for the month covered by the report, if any, and the

96-3  fee due for the actual gross revenue earned in that month. If the

96-4  adjustment is less than zero, a credit must be applied to

96-5  the estimated fee due with that report.

96-6      7.  If the amount of license fees required to be reported and paid

96-7  pursuant to this section is later determined to be greater or less than

96-8  the amount actually reported and paid, the Commission shall:

96-9      (a) Charge and collect the additional license fees determined to

96-10  be due, with interest thereon until paid; or

96-11     (b) Refund any overpayment to the person entitled thereto

96-12  pursuant to this chapter, with interest thereon.

96-13  Interest pursuant to paragraph (a) must be computed at the rate

96-14  prescribed in NRS 17.130 from the first day of the first month

96-15  following the due date of the additional license fees until paid.

96-16  Interest pursuant to paragraph (b) must be computed at one-half the

96-17  rate prescribed in NRS 17.130 from the first day of the first month

96-18  following the date of overpayment until paid.

96-19     8.  Failure to pay the fees provided for in this section shall be

96-20  deemed a surrender of the license at the expiration of the period for

96-21  which the estimated payment of fees has been made, as established

96-22  in subsection 2.

96-23     9.  Except as otherwise provided in NRS 463.386, the amount

96-24  of the fee prescribed in subsection 1 must not be prorated.

96-25     10.  Except as otherwise provided in NRS 463.386, if a licensee

96-26  ceases operation, the Commission shall:

96-27     (a) Charge and collect the additional license fees determined to

96-28  be due with interest computed pursuant to paragraph (a) of

96-29  subsection 7; or

96-30     (b) Refund any overpayment to the licensee with interest

96-31  computed pursuant to paragraph (b) of subsection 7,

96-32  based upon the gross revenue of the licensee during the last 3

96-33  months immediately preceding the cessation of operation, or

96-34  portions of those last 3 months.

96-35     11.  If in any month[,] the amount of gross revenue is less than

96-36  zero, the licensee may offset the loss against gross revenue in

96-37  succeeding months until the loss has been fully offset.

96-38     12.  If in any month[,] the amount of the license fee due is less

96-39  than zero, the licensee is entitled to receive a credit against any

96-40  license fees due in succeeding months until the credit has been fully

96-41  offset.

96-42     Sec. 173.  NRS 463.373 is hereby amended to read as follows:

96-43      463.373  1.  Before issuing a state gaming license to an

96-44  applicant for a restricted operation, the Commission shall charge

96-45  and collect from him for each slot machine for each quarter year:

97-1      (a) A license fee of [$61] $81 for each slot machine if he will

97-2  have at least one but not more than five slot machines.

97-3      (b) A license fee of [$305 plus $106] $405 plus $141 for each

97-4  slot machine in excess of five if he will have at least six but not

97-5  more than 15 slot machines.

97-6      2.  The Commission shall charge and collect the fee prescribed

97-7  in subsection 1:

97-8      (a) On or before the last day of the last month in a calendar

97-9  quarter, for the ensuing calendar quarter, from a licensee whose

97-10  operation is continuing.

97-11     (b) In advance from a licensee who begins operation or puts

97-12  additional slot machines into play during a calendar quarter.

97-13     3.  Except as otherwise provided in NRS 463.386, no proration

97-14  of the fee prescribed in subsection 1 may be allowed for any reason.

97-15     4.  The operator of the location where slot machines are situated

97-16  shall pay the fee prescribed in subsection 1 upon the total number of

97-17  slot machines situated in that location, whether or not the machines

97-18  are owned by one or more licensee-owners.

97-19     Sec. 174.  NRS 463.401 is hereby amended to read as follows:

97-20      463.401  1.  In addition to any other license fees and taxes

97-21  imposed by this chapter, a casino entertainment tax equivalent to 10

97-22  percent of all amounts paid for admission, food, refreshments and

97-23  merchandise is hereby levied [, except as provided in subsection 2,]

97-24  upon each licensed gaming establishment in this state where music

97-25  and dancing privileges or any other entertainment is provided to the

97-26  patrons in a cabaret, nightclub, cocktail lounge or casino showroom

97-27  in connection with the serving or selling of food or refreshments or

97-28  the selling of any merchandise. Amounts paid for gratuities directly

97-29  or indirectly remitted to employees of the licensee or for service

97-30  charges, including those imposed in connection with use of credit

97-31  cards or debit cards, that are collected and retained by persons other

97-32  than the licensee are not taxable pursuant to this section.

97-33     2.  [A licensed gaming establishment is not subject to tax

97-34  pursuant to this section if:

97-35     (a) The establishment is licensed for less than 51 slot machines,

97-36  less than six games, or any combination of slot machines and games

97-37  within those respective limits;

97-38     (b) The entertainment is presented in a facility that would not

97-39  have been subject to taxation pursuant to 26 U.S.C. § 4231(6) as that

97-40  provision existed in 1965;

97-41     (c) The entertainment is presented in a facility that would have

97-42  been subject to taxation pursuant to 26 U.S.C. § 4231(1), (2), (3),

97-43  (4) or (5) as those provisions existed in 1965; or

97-44     (d) In other cases, if:

98-1          (1) No distilled spirits, wine or beer is served or permitted to

98-2  be consumed;

98-3          (2) Only light refreshments are served;

98-4          (3) Where space is provided for dancing, no charge is made

98-5  for dancing; and

98-6          (4) Where music is provided or permitted, the music is

98-7  provided without any charge to the owner, lessee or operator of the

98-8  establishment or to any concessionaire.

98-9      3.] The tax imposed by this section does not apply to

98-10  merchandise sold outside the facility in which the entertainment is

98-11  presented, unless the purchase of the merchandise entitles the

98-12  purchaser to admission to the entertainment.

98-13     [4.] 3.  The tax imposed by this section must be paid by the

98-14  licensee of the establishment.

98-15     Sec. 175.  NRS 463.4015 is hereby amended to read as

98-16  follows:

98-17      463.4015  [1.] The following kinds of entertainment are not

98-18  subject to the casino entertainment tax:

98-19     [(a)] 1.  A charitable or nonprofit benefit;

98-20     [(b) An exhibition in a museum;

98-21     (c) A sporting event;

98-22     (d)] 2.  A trade show;

98-23     [(e) A motion picture film;

98-24     (f) An outdoor concert;

98-25     (g) A concert or other activity or entertainment presented in an

98-26  amusement park, arcade, theme park, outdoor area, area with a man-

98-27  made body of water, area customarily used for trade shows or

98-28  conventions, or any similar area, unless the concert or other activity

98-29  or entertainment is presented in a cabaret, nightclub, cocktail lounge

98-30  or casino showroom which is located within such a facility or area;

98-31     (h) Interactive entertainment;

98-32     (i) Participation in physical or sporting activities other than

98-33  dancing;

98-34     (j) Instrumental music alone;

98-35     (k)] ; and

98-36     3.  Music by musicians who move constantly through the

98-37  audience, whether the music is vocal or instrumental, or both, if no

98-38  other form of entertainment such as dancing privileges is afforded

98-39  the patrons . [; and

98-40     (l) Mechanical music alone, mechanical speech alone or a

98-41  combination of these.

98-42     2.  Entertainment is also not subject to the casino entertainment

98-43  tax if the entertainment is:

99-1      (a) Provided or occurs at private meetings or dinners attended by

99-2  members of a particular organization or by a casual assemblage and

99-3  the purpose of the event is not primarily for entertainment;

99-4      (b) Provided to the public without requirement for payment of

99-5  an admission charge or the purchase of food, refreshment or

99-6  merchandise or the expectation that the patron will not remain to

99-7  view or participate in the entertainment without purchasing food,

99-8  refreshment or merchandise;

99-9      (c) Presented in or about a swimming pool, water park or on a

99-10  natural or artificial beach;

99-11     (d) Presented in an auditorium; or

99-12     (e) Presented in a common area of a shopping mall.]

99-13     Sec. 176.  NRS 463.408 is hereby amended to read as follows:

99-14      463.408  1.  As used in this section, “holidays or special

99-15  events” refers to periods during which the influx of tourist activity

99-16  in this state or any area thereof may require additional or alternative

99-17  industry accommodation as determined by the Board.

99-18     2.  Any licensee holding a valid license under this chapter may

99-19  apply to the Board, on application forms prescribed by the Board,

99-20  for a holiday or special event permit to:

99-21     (a) Increase the licensee’s game operations during holidays or

99-22  special events; or

99-23     (b) Provide persons who are attending a special event with

99-24  gaming in an area of the licensee’s establishment to which access by

99-25  the general public may be restricted.

99-26     3.  The application must be filed with the Board at least 15 days

99-27  before the date of the holiday or special event.

99-28     4.  If the Board approves the application, it shall issue to the

99-29  licensee a permit to operate presently existing games or any

99-30  additional games in designated areas of the licensee’s establishment.

99-31  The number of additional games must not exceed 50 percent of the

99-32  number of games operated by the licensee at the time the application

99-33  is filed. The permit must state the period for which it is issued and

99-34  the number, if any, of additional games allowed. For purposes of

99-35  computation, any fractional game must be counted as one full game.

99-36  The licensee shall present any such permit on the demand of any

99-37  inspecting agent of the Board or Board.

99-38     5.  Before issuing any permit, the Board shall charge and collect

99-39  from the licensee a fee of $14 per game per day for each day the

99-40  permit is effective. The fees are in lieu of the fees required under

99-41  NRS 463.380, 463.383 and 463.390.

99-42     6.  The additional games allowed under a permit must not be

99-43  counted in computing the [casino entertainment tax under NRS

99-44  463.401.] tax imposed by section 36 of this act.

100-1     7.  If any such additional games are not removed at the time the

100-2  permit expires, the licensee is immediately subject to the fees

100-3  provided for in this chapter.

100-4     Sec. 177.  NRS 463.770 is hereby amended to read as follows:

100-5      463.770  1.  All gross revenue from operating interactive

100-6  gaming received by an establishment licensed to operate interactive

100-7  gaming, regardless of whether any portion of the revenue is shared

100-8  with another person, must be attributed to the licensee and counted

100-9  as part of the gross revenue of the licensee for the purpose of

100-10  computing the license fee required by NRS 463.370.

100-11    2.  A manufacturer of interactive gaming systems who is

100-12  authorized by an agreement to receive a share of the revenue from

100-13  an interactive gaming system from an establishment licensed to

100-14  operate interactive gaming is liable to the establishment for a

100-15  portion of the license fee paid pursuant to subsection 1. The portion

100-16  for which the manufacturer of interactive gaming systems is liable is

100-17  [6.25] 6.75 percent of the amount of revenue to which the

100-18  manufacturer of interactive gaming systems is entitled pursuant to

100-19  the agreement.

100-20    3.  For the purposes of subsection 2, the amount of revenue to

100-21  which the manufacturer of interactive gaming systems is entitled

100-22  pursuant to an agreement to share the revenue from an interactive

100-23  gaming system:

100-24    (a) Includes all revenue of the manufacturer of interactive

100-25  gaming systems that is his share of the revenue from the interactive

100-26  gaming system pursuant to the agreement; and

100-27    (b) Does not include revenue that is the fixed purchase price for

100-28  the sale of a component of the interactive gaming system.

100-29    Sec. 178.  NRS 481.079 is hereby amended to read as follows:

100-30      481.079  1.  Except as otherwise provided by specific statute,

100-31  all taxes, license fees and money collected [pursuant to NRS

100-32  481.0475] by the Department must be deposited with the State

100-33  Treasurer to the credit of the Motor Vehicle Fund.

100-34    2.  If a check or any other method of payment accepted by the

100-35  Department in payment of such fees [pursuant to NRS 481.0475] is

100-36  dishonored upon presentation for payment:

100-37    (a) The drawer or any other person responsible for payment of

100-38  the fee is subject to a [service charge of $25,] fee in the amount

100-39  established by the State Controller pursuant to section 162 of this

100-40  act in addition to any other penalties provided by law; and

100-41    (b) The Department may require that future payments from the

100-42  person be made by cashier’s check, money order, traveler’s check or

100-43  cash.

101-1     3.  The Department may adjust the amount of a deposit made

101-2  with the State Treasurer to the credit of the Motor Vehicle Fund for

101-3  any cash shortage or overage resulting from the collection of fees.

101-4     Sec. 179.  NRS 612.265 is hereby amended to read as follows:

101-5      612.265  1.  Except as otherwise provided in this section,

101-6  information obtained from any employing unit or person pursuant to

101-7  the administration of this chapter and any determination as to the

101-8  benefit rights of any person is confidential and may not be disclosed

101-9  or be open to public inspection in any manner which would reveal

101-10  the person’s or employing unit’s identity.

101-11    2.  Any claimant or his legal representative is entitled to

101-12  information from the records of the Division, to the extent necessary

101-13  for the proper presentation of his claim in any proceeding pursuant

101-14  to this chapter. A claimant or an employing unit is not entitled to

101-15  information from the records of the Division for any other purpose.

101-16    3.  Subject to such restrictions as the Administrator may by

101-17  regulation prescribe, the information obtained by the Division may

101-18  be made available to:

101-19    (a) Any agency of this or any other state or any federal agency

101-20  charged with the administration or enforcement of laws relating to

101-21  unemployment compensation, public assistance, workers’

101-22  compensation or labor and industrial relations, or the maintenance

101-23  of a system of public employment offices;

101-24    (b) Any state or local agency for the enforcement of child

101-25  support;

101-26    (c) The Internal Revenue Service of the Department of the

101-27  Treasury;

101-28    (d) The Department of Taxation; and

101-29    (e) The State Contractors’ Board in the performance of its duties

101-30  to enforce the provisions of chapter 624 of NRS.

101-31  Information obtained in connection with the administration of the

101-32  Employment Service may be made available to persons or agencies

101-33  for purposes appropriate to the operation of a public employment

101-34  service or a public assistance program.

101-35    4.  Upon written request made by a public officer of a local

101-36  government, the Administrator shall furnish from the records of the

101-37  Division the name, address and place of employment of any person

101-38  listed in the records of employment of the Division. The request

101-39  must set forth the social security number of the person about whom

101-40  the request is made and contain a statement signed by proper

101-41  authority of the local government certifying that the request is made

101-42  to allow the proper authority to enforce a law to recover a debt or

101-43  obligation owed to the local government. The information obtained

101-44  by the local government is confidential and may not be used or

101-45  disclosed for any purpose other than the collection of a debt or

102-1  obligation owed to that local government. The Administrator may

102-2  charge a reasonable fee for the cost of providing the requested

102-3  information.

102-4     5.  The Administrator may publish or otherwise provide

102-5  information on the names of employers, their addresses, their type

102-6  or class of business or industry, and the approximate number of

102-7  employees employed by each such employer, if the information

102-8  released will assist unemployed persons to obtain employment or

102-9  will be generally useful in developing and diversifying the economic

102-10  interests of this state. Upon request by a state agency which is able

102-11  to demonstrate that its intended use of the information will benefit

102-12  the residents of this state, the Administrator may, in addition to the

102-13  information listed in this subsection, disclose the number of

102-14  employees employed by each employer and the total wages paid by

102-15  each employer. The Administrator may charge a fee to cover the

102-16  actual costs of any administrative expenses relating to the disclosure

102-17  of this information to a state agency. The Administrator may require

102-18  the state agency to certify in writing that the agency will take all

102-19  actions necessary to maintain the confidentiality of the information

102-20  and prevent its unauthorized disclosure.

102-21    6.  Upon request therefor the Administrator shall furnish to any

102-22  agency of the United States charged with the administration of

102-23  public works or assistance through public employment, and may

102-24  furnish to any state agency similarly charged, the name, address,

102-25  ordinary occupation and employment status of each recipient of

102-26  benefits and the recipient’s rights to further benefits pursuant to this

102-27  chapter.

102-28    7.  To further a current criminal investigation, the chief

102-29  executive officer of any law enforcement agency of this state may

102-30  submit a written request to the Administrator that he furnish, from

102-31  the records of the Division, the name, address and place of

102-32  employment of any person listed in the records of employment of

102-33  the Division. The request must set forth the social security number

102-34  of the person about whom the request is made and contain a

102-35  statement signed by the chief executive officer certifying that the

102-36  request is made to further a criminal investigation currently being

102-37  conducted by the agency. Upon receipt of such a request, the

102-38  Administrator shall furnish the information requested. He may

102-39  charge a fee to cover the actual costs of any related administrative

102-40  expenses.

102-41    8.  In addition to the provisions of subsection 5, the

102-42  Administrator shall provide lists containing the names and addresses

102-43  of employers, [the number of employees employed by each

102-44  employer] and information regarding the [total] wages paid by each

102-45  employer to the Department of Taxation, upon request, for use in

103-1  verifying returns for the [business tax.] tax imposed pursuant to

103-2  sections 2 to 24, inclusive, of this act. The Administrator may

103-3  charge a fee to cover the actual costs of any related administrative

103-4  expenses.

103-5     9.  A private carrier that provides industrial insurance in this

103-6  state shall submit to the Administrator a list containing the name of

103-7  each person who received benefits pursuant to chapters 616A to

103-8  616D, inclusive, or 617 of NRS during the preceding month and

103-9  request that he compare the information so provided with the

103-10  records of the Division regarding persons claiming benefits pursuant

103-11  to chapter 612 of NRS for the same period. The information

103-12  submitted by the private carrier must be in a form determined by the

103-13  Administrator and must contain the social security number of each

103-14  such person. Upon receipt of the request, the Administrator shall

103-15  make such a comparison and, if it appears from the information

103-16  submitted that a person is simultaneously claiming benefits under

103-17  chapter 612 of NRS and under chapters 616A to 616D, inclusive, or

103-18  617 of NRS, the Administrator shall notify the Attorney General or

103-19  any other appropriate law enforcement agency. The Administrator

103-20  shall charge a fee to cover the actual costs of any related

103-21  administrative expenses.

103-22    10.  The Administrator may request the Comptroller of the

103-23  Currency of the United States to cause an examination of the

103-24  correctness of any return or report of any national banking

103-25  association rendered pursuant to the provisions of this chapter, and

103-26  may in connection with the request transmit any such report or

103-27  return to the Comptroller of the Currency of the United States as

103-28  provided in Section 3305(c) of the Internal Revenue Code of 1954.

103-29    11.  If any employee or member of the Board of Review, the

103-30  Administrator or any employee of the Administrator, in violation of

103-31  the provisions of this section, discloses information obtained from

103-32  any employing unit or person in the administration of this chapter,

103-33  or if any person who has obtained a list of applicants for work, or of

103-34  claimants or recipients of benefits pursuant to this chapter uses or

103-35  permits the use of the list for any political purpose, he is guilty of a

103-36  gross misdemeanor.

103-37    12.  All letters, reports or communications of any kind, oral or

103-38  written, from the employer or employee to each other or to the

103-39  Division or any of its agents, representatives or employees are

103-40  privileged and must not be the subject matter or basis for any

103-41  lawsuit if the letter, report or communication is written, sent,

103-42  delivered or prepared pursuant to the requirements of this chapter.

103-43    Sec. 180.  NRS 612.618 is hereby amended to read as follows:

103-44      612.618  1.  If a check is tendered on or before the due date in

103-45  payment of contributions but is afterward dishonored by the

104-1  financial institution on which it is drawn, the check does not

104-2  constitute timely payment unless the Administrator determines that

104-3  dishonor occurred because of fault on the part of the financial

104-4  institution.

104-5     2.  The Administrator [may] shall charge an additional fee [of

104-6  not more than $25] in the amount established by the State

104-7  Controller pursuant to section 162 of this act for handling against a

104-8  person who presents a check afterward dishonored. The fee must be

104-9  deposited in the Unemployment Compensation Administration

104-10  Fund.

104-11    Sec. 181.  NRS 616B.012 is hereby amended to read as

104-12  follows:

104-13      616B.012  1.  Except as otherwise provided in this section and

104-14  in NRS 616B.015, 616B.021 and 616C.205, information obtained

104-15  from any insurer, employer or employee is confidential and may not

104-16  be disclosed or be open to public inspection in any manner which

104-17  would reveal the person’s identity.

104-18    2.  Any claimant or his legal representative is entitled to

104-19  information from the records of the insurer, to the extent necessary

104-20  for the proper presentation of a claim in any proceeding under

104-21  chapters 616A to 616D, inclusive, or chapter 617 of NRS.

104-22    3.  The Division and Administrator are entitled to information

104-23  from the records of the insurer which is necessary for the

104-24  performance of their duties. The Administrator may, by regulation,

104-25  prescribe the manner in which otherwise confidential information

104-26  may be made available to:

104-27    (a) Any agency of this or any other state charged with the

104-28  administration or enforcement of laws relating to industrial

104-29  insurance, unemployment compensation, public assistance or labor

104-30  law and industrial relations;

104-31    (b) Any state or local agency for the enforcement of child

104-32  support;

104-33    (c) The Internal Revenue Service of the Department of the

104-34  Treasury;

104-35    (d) The Department of Taxation; and

104-36    (e) The State Contractors’ Board in the performance of its duties

104-37  to enforce the provisions of chapter 624 of NRS.

104-38  Information obtained in connection with the administration of a

104-39  program of industrial insurance may be made available to persons or

104-40  agencies for purposes appropriate to the operation of a program of

104-41  industrial insurance.

104-42    4.  Upon written request made by a public officer of a local

104-43  government, an insurer shall furnish from its records the name,

104-44  address and place of employment of any person listed in its records.

104-45  The request must set forth the social security number of the person

105-1  about whom the request is made and contain a statement signed by

105-2  proper authority of the local government certifying that the request

105-3  is made to allow the proper authority to enforce a law to recover a

105-4  debt or obligation owed to the local government. The information

105-5  obtained by the local government is confidential and may not be

105-6  used or disclosed for any purpose other than the collection of a debt

105-7  or obligation owed to that local government. The insurer may charge

105-8  a reasonable fee for the cost of providing the requested information.

105-9     5.  To further a current criminal investigation, the chief

105-10  executive officer of any law enforcement agency of this state may

105-11  submit to the administrator a written request for the name, address

105-12  and place of employment of any person listed in the records of an

105-13  insurer. The request must set forth the social security number of the

105-14  person about whom the request is made and contain a statement

105-15  signed by the chief executive officer certifying that the request is

105-16  made to further a criminal investigation currently being conducted

105-17  by the agency. Upon receipt of a request, the Administrator shall

105-18  instruct the insurer to furnish the information requested. Upon

105-19  receipt of such an instruction, the insurer shall furnish the

105-20  information requested. The insurer may charge a reasonable fee to

105-21  cover any related administrative expenses.

105-22    6.  Upon request by the Department of Taxation, the

105-23  Administrator shall provide:

105-24    (a) Lists containing the names and addresses of employers; and

105-25    (b) Other information concerning employers collected and

105-26  maintained by the Administrator or the Division to carry out the

105-27  purposes of chapters 616A to 616D, inclusive, or chapter 617 of

105-28  NRS,

105-29  to the Department for its use in verifying returns for the [business

105-30  tax.] tax imposed pursuant to sections 2 to 24, inclusive, of this act.

105-31  The Administrator may charge a reasonable fee to cover any related

105-32  administrative expenses.

105-33    7.  Any person who, in violation of this section, discloses

105-34  information obtained from files of claimants or policyholders or

105-35  obtains a list of claimants or policyholders under chapters 616A to

105-36  616D, inclusive, or chapter 617 of NRS and uses or permits the use

105-37  of the list for any political purposes, is guilty of a gross

105-38  misdemeanor.

105-39    8.  All letters, reports or communications of any kind, oral or

105-40  written, from the insurer, or any of its agents, representatives or

105-41  employees are privileged and must not be the subject matter or basis

105-42  for any lawsuit if the letter, report or communication is written, sent,

105-43  delivered or prepared pursuant to the requirements of chapters 616A

105-44  to 616D, inclusive, or chapter 617 of NRS.

106-1     Sec. 182. NRS 616B.679 is hereby amended to read as

106-2  follows:

106-3      616B.679  1.  Each application must include:

106-4     (a) The applicant’s name and title of his position with the

106-5  employee leasing company.

106-6     (b) The applicant’s age, place of birth and social security

106-7  number.

106-8     (c) The applicant’s address.

106-9     (d) The business address of the employee leasing company.

106-10    (e) The business address of the resident agent of the employee

106-11  leasing company, if the applicant is not the resident agent.

106-12    (f) If the applicant is a:

106-13        (1) Partnership, the name of the partnership and the name,

106-14  address, age, social security number and title of each partner.

106-15        (2) Corporation, the name of the corporation and the name,

106-16  address, age, social security number and title of each officer of the

106-17  corporation.

106-18    (g) Proof of:

106-19        (1) [The payment of any taxes required by chapter 364A of

106-20  NRS.] Compliance with the provisions of section 66 of this act.

106-21        (2) The payment of any premiums for industrial insurance

106-22  required by chapters 616A to 617, inclusive, of NRS.

106-23        (3) The payment of contributions or payments in lieu of

106-24  contributions required by chapter 612 of NRS.

106-25        (4) Insurance coverage for any benefit plan from an insurer

106-26  authorized pursuant to title 57 of NRS that is offered by the

106-27  employee leasing company to its employees.

106-28    (h) Any other information the Administrator requires.

106-29    2.  Each application must be notarized and signed under penalty

106-30  of perjury:

106-31    (a) If the applicant is a sole proprietorship, by the sole

106-32  proprietor.

106-33    (b) If the applicant is a partnership, by each partner.

106-34    (c) If the applicant is a corporation, by each officer of the

106-35  corporation.

106-36    3.  An applicant shall submit to the Administrator any change in

106-37  the information required by this section within 30 days after the

106-38  change occurs. The Administrator may revoke the certificate of

106-39  registration of an employee leasing company which fails to comply

106-40  with the provisions of NRS 616B.670 to 616B.697, inclusive.

106-41    4.  If an insurer cancels an employee leasing company’s policy,

106-42  the insurer shall immediately notify the Administrator in writing.

106-43  The notice must comply with the provisions of NRS 687B.310 to

106-44  687B.355, inclusive, and must be served personally on or sent by

106-45  first-class mail or electronic transmission to the Administrator.

107-1     Sec. 183. NRS 616B.691 is hereby amended to read as

107-2  follows:

107-3      616B.691  1.  For the purposes of chapters [364A,] 612 and

107-4  616A to 617, inclusive, of NRS, and sections 2 to 24, inclusive, of

107-5  this act, an employee leasing company which complies with the

107-6  provisions of NRS 616B.670 to 616B.697, inclusive, shall be

107-7  deemed to be the employer of the employees it leases to a client

107-8  company.

107-9     2.  An employee leasing company shall be deemed to be the

107-10  employer of its leased employees for the purposes of sponsoring and

107-11  maintaining any benefit plans.

107-12    3.  An employee leasing company shall not offer its employees

107-13  any self-funded insurance program. An employee leasing company

107-14  shall not act as a self-insured employer or be a member of an

107-15  association of self-insured public or private employers pursuant to

107-16  chapters 616A to 616D, inclusive, or chapter 617 of NRS or

107-17  pursuant to title 57 of NRS.

107-18    4.  If an employee leasing company fails to:

107-19    (a) Pay any contributions, premiums, forfeits or interest due; or

107-20    (b) Submit any reports or other information required,

107-21  pursuant to this chapter or chapter 612, 616A, 616C, 616D or 617 of

107-22  NRS, the client company is jointly and severally liable for the

107-23  contributions, premiums, forfeits or interest attributable to the wages

107-24  of the employees leased to it by the employee leasing company.

107-25    Sec. 184.  NRS 623A.240 is hereby amended to read as

107-26  follows:

107-27      623A.240  1.  The following fees must be prescribed by the

107-28  Board and must not exceed the following amounts:

 

107-29        Application fee    $200.00

107-30        Examination fee    100.00,

107-31  plus the actual

107-32  cost of the

107-33  examination

107-34        Certificate of registration    25.00

107-35        Annual renewal fee    200.00

107-36        Reinstatement fee    300.00

107-37        Delinquency fee    50.00

107-38        Change of address fee   10.00

107-39       Copy of a document, per page....   .25

 

107-40    2.  In addition to the fees set forth in subsection 1, the Board

107-41  may charge and collect a fee for any other service it provides. The

107-42  fee must not exceed the cost incurred by the Board to provide the

107-43  service.

108-1     3.  The Board may authorize a landscape architect intern to pay

108-2  the application fee or any portion of that fee during any period in

108-3  which he is the holder of a certificate to practice as a landscape

108-4  architect intern. If a landscape architect intern pays the fee or any

108-5  portion of the fee during that period, the Board shall credit the

108-6  amount paid by him towards the entire amount of the application fee

108-7  for the certificate of registration required pursuant to this section.

108-8     4.  The fees prescribed by the Board pursuant to this section

108-9  must be paid in United States currency in the form of a check,

108-10  cashier’s check or money order. If any check submitted to the Board

108-11  is dishonored upon presentation for payment, repayment of the fee,

108-12  including the fee for a returned check[,] in the amount established

108-13  by the State Controller pursuant to section 162 of this act, must be

108-14  made by money order or certified check.

108-15    5.  The fees prescribed by the Board pursuant to this section are

108-16  nonrefundable.

108-17    Sec. 185.  NRS 634.135 is hereby amended to read as follows:

108-18      634.135  1.  The Board may charge and collect fees not to

108-19  exceed:

 

108-20  For an application for a license to practice

108-21  chiropractic$200.00

108-22  For an examination for a license to practice

108-23  chiropractic200.00

108-24  For an application for, and the issuance of, a

108-25  certificate as a chiropractor’s assistant100.00

108-26  For an examination for a certificate as a

108-27  chiropractor’s assistant100.00

108-28  For the issuance of a license to practice chiropractic300.00

108-29  For the annual renewal of a license to practice

108-30  chiropractic300.00

108-31  For the annual renewal of an inactive license to

108-32  practice chiropractic100.00

108-33  For the annual renewal of a certificate as a

108-34  chiropractor’s assistant50.00

108-35  For the restoration to active status of an inactive

108-36  license to practice chiropractic300.00

108-37  For reinstating a license to practice chiropractic

108-38  which has been suspended or revoked500.00

108-39  For reinstating a certificate as a chiropractor’s

108-40  assistant which has been suspended pursuant to

108-41  NRS 634.130100.00

108-42  For a review of any subject on the examination25.00

108-43  For the issuance of a duplicate license or for

108-44  changing the name on a license35.00

109-1  For written certification of licensure$25.00

109-2  For providing a list of persons who are licensed to

109-3  practice chiropractic to a person who is not licensed

109-4  to practice chiropractic25.00

109-5  For providing a list of persons who were licensed to

109-6  practice chiropractic following the most recent

109-7  examination of the Board to a person who is not

109-8  licensed to practice chiropractic10.00

109-9  For a set of mailing labels containing the names and

109-10  addresses of the persons who are licensed to practice

109-11  chiropractic in this state35.00

109-12  [For a check made payable to the Board that is

109-13  dishonored upon presentation for payment25.00]

109-14  For providing a copy of the statutes, regulations and

109-15  other rules governing the practice of chiropractic in

109-16  this state to a person who is not licensed to practice

109-17  chiropractic25.00

109-18  For each page of a list of continuing education

109-19  courses that have been approved by the Board  .50

109-20  For an application to a preceptor program offered by

109-21  the Board to graduates of chiropractic schools or

109-22  colleges35.00

109-23  For a review by the Board of a course offered by a

109-24  chiropractic school or college or a course of

109-25  continuing education in chiropractic10.00

 

109-26    2.  In addition to the fees set forth in subsection 1, the Board

109-27  may charge and collect reasonable and necessary fees for any other

109-28  service it provides.

109-29    3.  For a check made payable to the Board that is dishonored

109-30  upon presentation for payment, the Board shall assess and collect

109-31  a fee in the amount established by the State Controller pursuant to

109-32  section 162 of this act.

109-33    Sec. 186.  NRS 679B.228 is hereby amended to read as

109-34  follows:

109-35      679B.228  The Division [may] shall charge a person a fee [of

109-36  $25] in the amount established by the State Controller pursuant to

109-37  section 162 of this act for each check returned to the Division

109-38  because the person had insufficient money or credit with the drawee

109-39  to pay the check or because the person stopped payment on the

109-40  check.

 

 

 

110-1     Sec. 187.  Section 66 of this act is hereby amended to read as

110-2  follows:

110-3      Sec. 66.  1.  Except as otherwise provided in subsection

110-4  8, a person shall not conduct a business in this state unless he

110-5  has a business license issued by the Department.

110-6     2.  An application for a business license must:

110-7      (a) Be made upon a form prescribed by the Department;

110-8      (b) Set forth the name under which the applicant transacts

110-9  or intends to transact business and the location of his place or

110-10  places of business;

110-11      (c) Declare the estimated number of employees for the

110-12  previous calendar quarter;

110-13      (d) Be accompanied by a fee of $75; and

110-14      (e) Include any other information that the Department

110-15  deems necessary.

110-16    3.  The application must be signed by:

110-17      (a) The owner, if the business is owned by a natural

110-18  person;

110-19      (b) A member or partner, if the business is owned by an

110-20  association or partnership; or

110-21      (c) An officer or some other person specifically

110-22  authorized to sign the application, if the business is owned by

110-23  a corporation.

110-24    4.  If the application is signed pursuant to paragraph (c)

110-25  of subsection 3, written evidence of the signer’s authority

110-26  must be attached to the application.

110-27    5.  A person who has been issued a business license by

110-28  the Department shall submit a fee of $75 to the Department

110-29  on or before the last day of the month in which the

110-30  anniversary date of issuance of the business license occurs in

110-31  each year, unless the person submits a written statement to

110-32  the Department, at least 10 days before the anniversary date,

110-33  indicating that the person will not be conducting business in

110-34  this state after the anniversary date. A person who fails to

110-35  submit the annual fee required pursuant to this subsection

110-36  in a timely manner shall pay a penalty in the amount of $75

110-37  in addition to the annual fee.

110-38    6.  The business license required to be obtained pursuant

110-39  to this section is in addition to any license to conduct business

110-40  that must be obtained from the local jurisdiction in which the

110-41  business is being conducted.

110-42    7.  For the purposes of sections 61 to 66, inclusive, of

110-43  this act, a person shall be deemed to conduct a business in

110-44  this state if a business for which the person is responsible:

111-1      (a) Is organized pursuant to title 7 of NRS, other than a

111-2  business organized pursuant to chapter 82 or 84 of NRS:

111-3      (b) Has an office or other base of operations in this state;

111-4  or

111-5      (c) Pays wages or other remuneration to a natural person

111-6  who performs in this state any of the duties for which he is

111-7  paid.

111-8     8.  A person who takes part in a trade show or convention

111-9  held in this state for a purpose related to the conduct of a

111-10  business is not required to obtain a business license

111-11  specifically for that event.

111-12    Sec. 188.  Section 6 of chapter 458, Statutes of Nevada 1999,

111-13  at page 2133, is hereby amended to read as follows:

111-14      Sec. 6.  The amendatory provisions of sections 2 to 5,

111-15  inclusive, of this act expire by limitation on October 1, 2029.

111-16    Sec. 189.  1.  NRS 353.272, 375.025, 375.075, 463.4002,

111-17  463.4006, 463.4008, and 463.4009 are hereby repealed.

111-18    2.  NRS 364A.010, 364A.020, 364A.030, 364A.040, 364A.050,

111-19  364A.060, 364A.070, 364A.080, 364A.090, 364A.100, 364A.110,

111-20  364A.120, 364A.130, 364A.135, 364A.140, 364A.150, 364A.151,

111-21  364A.152, 364A.1525, 364A.160, 364A.170, 364A.175, 364A.180,

111-22  364A.190, 364A.230, 364A.240, 364A.250, 364A.260, 364A.270,

111-23  364A.280, 364A.290, 364A.300, 364A.310, 364A.320, 364A.330,

111-24  364A.340, 364A.350, 463.4001, 463.4004, 463.401, 463.4015,

111-25  463.402, 463.403, 463.404, 463.4045, 463.405, 463.4055 and

111-26  463.406 are hereby repealed.

111-27    Sec. 190.  Except as otherwise provided by specific statute:

111-28    1.  After the close of the 2003-2004 Fiscal Year and after the

111-29  close of the 2004-2005 Fiscal Year, the Interim Finance Committee

111-30  shall determine the amount, if any, by which the total revenue from

111-31  all sources to the State General Fund, excluding reversions to the

111-32  State General Fund, exceeds:

111-33    (a) One hundred seven percent of the total revenue from all

111-34  sources to the State General Fund as projected by the 2003

111-35  Legislature for the applicable fiscal year; and

111-36    (b) The total amount of all applicable contingent appropriations

111-37  enacted by the 2003 Legislature for which the conditions for the

111-38  contingent appropriations were satisfied.

111-39    2.  If the amount determined pursuant to subsection 1 is greater

111-40  than $0, the Interim Finance Committee, upon making the

111-41  determination, shall cause to be transferred from the State General

111-42  Fund to the Fund to Stabilize the Operation of the State Government

111-43  created by NRS 353.288 the portion of the amount determined

111-44  pursuant to subsection 1 that may be transferred without exceeding

112-1  the permissible balance of the Fund to Stabilize the Operation of the

112-2  State Government as set forth in NRS 353.288.

112-3     3.  If less than the full amount determined pursuant to

112-4  subsection 1 is transferred to the Fund to Stabilize the Operation of

112-5  the State Government pursuant to subsection 2, the Interim Finance

112-6  Committee shall cause to be transferred from the State General Fund

112-7  to the Fund for Tax Accountability created by section 191 of this act

112-8  the remainder of the amount determined pursuant to subsection 1.

112-9     Sec. 191.  1.  The Fund for Tax Accountability is hereby

112-10  created as a special revenue fund.

112-11    2.  Money from the Fund may be appropriated only for the

112-12  purpose of supplementing future revenue of this state to allow the

112-13  reduction of the rate or amount of a tax or fee.

112-14    3.  This section does not authorize a refund or other return of

112-15  any tax or fee paid to this state pursuant to any statute or regulation

112-16  in effect at the time the tax or fee was paid.

112-17    Sec. 192.  Notwithstanding the provisions of this act and any

112-18  other provision of law to the contrary, a public utility or local

112-19  government franchise may increase its previously approved rates by

112-20  an amount which is reasonably estimated to produce an amount of

112-21  revenue equal to the amount of any tax liability incurred by the

112-22  public utility or local government franchise before January 1, 2005,

112-23  as a result of the provisions of this act.

112-24    Sec. 193. Notwithstanding the provisions of section 61 of

112-25  Assembly Bill No. 553 of the 72nd Session of the Nevada

112-26  Legislature, the sums appropriated to the Interim Finance

112-27  Committee by subsection 1 of that section may be allocated and

112-28  used pursuant to that section for information technology and

112-29  additional operational costs that may be required by the Department

112-30  of Taxation or other state agency to implement or modify the

112-31  collections of State General Fund revenues approved by the 19th

112-32  Special Session of the Nevada Legislature.

112-33    Sec. 194.  1.  There is hereby appropriated from the State

112-34  General Fund to the Legislative Fund for use by the Legislative

112-35  Committee on Taxation, Public Revenue and Tax Policy to exercise

112-36  its powers pursuant to section 130 of this act, including, without

112-37  limitation, to hire a consultant:

112-38  For Fiscal Year 2003-2004. $125,000

112-39  For Fiscal Year 2004-2005. $125,000

112-40    2.  The sums appropriated by subsection 1 are available for

112-41  either fiscal year. Any balance of those sums must not be committed

112-42  for expenditure after June 30, 2005, and reverts to the State General

112-43  Fund as soon as all payments of money committed have been made.

 

 

113-1     Sec. 195. The provisions of:

113-2     1.  Sections 77, 78, 172 and 173 of this act do not affect the

113-3  amount of any license fees or taxes due for any period ending on or

113-4  before June 30, 2003.

113-5     2.  Sections 80, 82, 83 and 89 of this act do not apply to any

113-6  taxes precollected pursuant to chapter 370 of NRS on or before

113-7  June 30, 2003.

113-8     3.  Sections 26 to 58, inclusive, of this act apply to any taxable

113-9  amount paid for live entertainment that is collected on or after

113-10  January 1, 2004.

113-11    4.  Section 144 of this act does not apply to any contracts made

113-12  on or before June 30, 2003.

113-13    Sec. 196.  The provisions of subsection 2 of section 189 of this

113-14  act do not:

113-15    1.  Affect any rights, duties or liability of any person relating to

113-16  any taxes imposed pursuant to chapter 364A of NRS for any period

113-17  ending before January 1, 2004.

113-18    2.  Apply to the administration, collection and enforcement of

113-19  any taxes imposed pursuant to chapter 364A of NRS for any period

113-20  ending before January 1, 2004.

113-21    Sec. 197.  The Budget Division of the Department of

113-22  Administration and the Fiscal Analysis Division of the Legislative

113-23  Counsel Bureau shall jointly:

113-24    1.  Identify all departments, institutions and agencies of the

113-25  Executive Department of the State Government that administer

113-26  programs for the treatment of alcohol and drug abuse or provide

113-27  funding to local governments for such programs;

113-28    2.  Develop a proposal for coordinating such programs,

113-29  reducing the administrative costs associated with such programs and

113-30  maximizing the use of state revenue being expended for such

113-31  programs; and

113-32    3.  Report their recommendations to the Governor and the

113-33  Director of the Legislative Counsel Bureau not later than

113-34  December 1, 2004.

113-35    Sec. 198.  1.  This section and sections 190, 191 and 196 of

113-36  this act become effective upon passage and approval.

113-37    2.  Sections 59, 60, 67, 69, 75 to 80, 81, 82, 83, 84 to 88,

113-38  inclusive, 90 to 93, inclusive, 98, 101, 112, 114, 116, 125 to 132,

113-39  inclusive, 144 to 165, inclusive, 168, 169.5, 172 to 175, inclusive,

113-40  177, 178, 180, 184, 185, 186, 188 and 192 to 195, inclusive, and

113-41  197 of this act and subsection 1 of section 189 of this act become

113-42  effective:

113-43    (a) Upon passage and approval for the purpose of adopting

113-44  regulations and performing any other preparatory administrative

113-45  tasks that are necessary to carry out the provisions of this act; and

114-1     (b) On July 1, 2003, for all other purposes.

114-2     3.  Sections 1 to 58, inclusive, 61 to 66, inclusive, 68, 70 to 74,

114-3  inclusive, 89, 118 to 124, inclusive, 133, 135, 141, 169, 170, 171,

114-4  176, 179, 181, 182 and 183 of this act and subsection 2 of section

114-5  189 of this act become effective:

114-6     (a) Upon passage and approval for the purpose of adopting

114-7  regulations and performing any other preparatory administrative

114-8  tasks that are necessary to carry out the provisions of this act; and

114-9     (b) On January 1, 2004, for all other purposes.

114-10    4.  Sections 80.5, 82.5, 83.5, 94 to 97, inclusive, 99, 100, 102 to

114-11  111, inclusive, 166, 167 and 187 of this act become effective:

114-12    (a) Upon passage and approval for the purpose of adopting

114-13  regulations and performing any other preparatory administrative

114-14  tasks that are necessary to carry out the provisions of this act; and

114-15    (b) On July 1, 2004, for all other purposes.

114-16    5.  Sections 134, 136 to 140, inclusive, 142 and 143 of this act

114-17  become effective on August 1, 2003.

114-18    6.  Sections 113, 115 and 117 of this act become effective at

114-19  12:01 a.m. on October 1, 2029.

114-20    7.  Sections 126 to 131, inclusive, of this act expire by

114-21  limitation on June 30, 2005.

114-22    8.  Section 169.5 of this act expires by limitation on July 1,

114-23  2008.

114-24    9.  Sections 112, 114 and 116 of this act expire by limitation on

114-25  September 30, 2029.

 

114-26  LEADLINES OF REPEALED SECTIONS

 

114-27      353.272  “Fund” defined.

114-28      364A.010  Definitions.

114-29      364A.020  “Business” defined.

114-30      364A.030  “Commission” defined.

114-31      364A.040  “Employee” defined.

114-32      364A.050  “Wages” defined.

114-33      364A.060  Regulations of Nevada Tax Commission.

114-34      364A.070  Maintenance and availability of records of

114-35   business; penalty.

114-36      364A.080  Examination of records by Department; payment

114-37   of expenses of Department for examination of records outside

114-38   State.

114-39      364A.090  Authority of Executive Director to request

114-40   information to carry out chapter.

115-1      364A.100  Confidentiality of records and files of

115-2  Department.

115-3      364A.110  Business Tax Account: Deposits; refunds.

115-4      364A.120  Activities constituting business.

115-5      364A.130  Business license required; application for license;

115-6   activities constituting conduct of business.

115-7      364A.135  Revocation or suspension of business license for

115-8   failure to comply with statutes or regulations.

115-9      364A.140  Imposition, payment and amount of tax; filing

115-10   and contents of return.

115-11      364A.150  Calculation of total number of equivalent full

115-12  -time employees; exclusion of hours of certain employees with

115-13   lower incomes who received free child care from business.

115-14      364A.151  Exclusion of hours from calculation for

115-15   employment of pupil as part of program that combines work

115-16   and study.

115-17      364A.152  Responsibility of operator of facility for trade

115-18   shows or conventions to pay tax on behalf of participants who

115-19   do not have business license; exception.

115-20      364A.1525  Requirements to qualify as organization created

115-21   for religious, charitable or educational purposes.

115-22      364A.160  Exemption for natural person with no employees

115-23   during calendar quarter.

115-24      364A.170  Partial abatement of tax on new or expanded

115-25   business.

115-26      364A.175  Exemption for activities conducted pursuant to

115-27   certain contracts executed before July 1, 1991.

115-28      364A.180  Extension of time for payment; payment of

115-29   interest during period of extension.

115-30      364A.190  Payment of penalty or interest not required

115-31   under certain circumstances.

115-32      364A.230  Remedies of state are cumulative.

115-33      364A.240  Certification of excess amount collected; credit

115-34   and refund.

115-35      364A.250  Limitations on claims for refund or credit; form

115-36   and contents of claim; failure to file claim constitutes waiver;

115-37   service of notice of rejection of claim.

115-38      364A.260  Interest on overpayments; disallowance of

115-39   interest.

115-40      364A.270  Injunction or other process to prevent collection

115-41   of tax prohibited; filing of claim condition precedent to

115-42   maintaining action for refund.

115-43      364A.280  Action for refund: Time to sue; venue of action;

115-44   waiver.

116-1      364A.290  Right of appeal on failure of Department to mail

116-2  notice of action on claim; allocation of judgment for claimant.

116-3      364A.300  Allowance of interest in judgment for amount

116-4   illegally collected.

116-5      364A.310  Standing to recover.

116-6      364A.320  Action for recovery of erroneous refund:

116-7   Jurisdiction; venue; prosecution by Attorney General.

116-8      364A.330  Cancellation of illegal determination: Procedure;

116-9   limitation.

116-10      364A.340  Proof of subcontractor’s compliance with

116-11   provisions of chapter.

116-12      364A.350  Penalty for false or fraudulent returns,

116-13   statements or records.

116-14      375.025  Additional tax in certain counties.

116-15      375.075  Additional tax in certain counties: Disposition and

116-16   use of proceeds.

116-17      463.4001  Definitions.

116-18      463.4002  “Auditorium” defined.

116-19      463.4004  “Casino showroom” defined.

116-20      463.4006  “Instrumental music” defined.

116-21      463.4008  “Mechanical music” defined.

116-22      463.4009  “Mechanical speech” defined.

116-23      463.401  Levy; amount; exemptions.

116-24      463.4015  Types of entertainment which are not subject to

116-25   casino entertainment tax.

116-26      463.402  Forms for reports; regulations and standards.

116-27      463.403  Monthly reports and payments; overpayments and

116-28   underpayments; interest.

116-29      463.404  Remittances must be deposited in State General

116-30   Fund; refunds of tax erroneously paid.

116-31      463.4045  Refund of overpayment.

116-32      463.405  Records of receipts: Maintenance; inspection.

116-33      463.4055  Ticket for admission to certain establishments

116-34   must indicate whether tax is included in price of ticket.

116-35      463.406  Penalties.

 

116-36  H