requires two-thirds majority vote (§§ 9, 11-16, 18, 20, 21, 24.32, 24.38, 24.50, 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, 185, 186-187)

                             

 

Senate Bill No. 6–Committee of the Whole

 

June 26, 2003

____________

 

Referred to 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: Yes.

 

~

 

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; providing for the imposition and administration of a tax on financial institutions for the privilege of doing business in this state; 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; imposing an additional tax on the gross receipts from the rental of transient lodging; 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 Indian tribe, nonprofit organization or political

2-11  subdivision. For the purposes of this section:

2-12      1.  “Indian tribe” includes any entity described in subsection

2-13  10 of NRS 612.055.

2-14      2.  “Nonprofit organization” means any entity described in

2-15  subsection 1 of NRS 612.121.

2-16      3.  “Political subdivision” means any entity described in

2-17  subsection 9 of NRS 612.055.

2-18      Sec. 5.  “Employment” has the meaning ascribed to it in NRS

2-19  612.065 to 612.145, inclusive.

2-20      Sec. 6.  “Taxpayer” means any person liable for the tax

2-21  imposed by this chapter.

2-22      Sec. 7.  The Department shall:

2-23      1.  Administer and enforce the provisions of this chapter, and

2-24  may adopt such regulations as it deems appropriate for those

2-25  purposes.

2-26      2.  Deposit all taxes, interest and penalties it receives pursuant

2-27  to this chapter in the State Treasury for credit to the State General

2-28  Fund.

2-29      Sec. 8.  1.  Each person responsible for maintaining the

2-30  records of a taxpayer shall:

2-31      (a) Keep such records as may be necessary to determine the

2-32  amount of the liability of the taxpayer pursuant to the provisions

2-33  of this chapter;

2-34      (b) Preserve those records for 4 years or until any litigation or

2-35  prosecution pursuant to this chapter is finally determined,

2-36  whichever is longer; and

2-37      (c) Make the records available for inspection by the

2-38  Department upon demand at reasonable times during regular

2-39  business hours.

2-40      2.  The Department may by regulation specify the types of

2-41  records which must be kept to determine the amount of the

2-42  liability of a taxpayer pursuant to the provisions of this chapter.

2-43      3.  Any person who violates the provisions of subsection 1 is

2-44  guilty of a misdemeanor.

3-1  Sec. 9.  1.  To verify the accuracy of any return filed or, if

3-2  no return is filed by a taxpayer, to determine the amount required

3-3  to be paid, the Department, or any person authorized in writing by

3-4  the Department, may examine the books, papers and records of

3-5  any person who may be liable for the tax imposed by this chapter.

3-6  2.  Any person who may be liable for the tax imposed by this

3-7  chapter and who keeps outside of this state any books, papers and

3-8  records relating thereto shall pay to the Department an amount

3-9  equal to the allowance provided for state officers and employees

3-10  generally while traveling outside of the State for each day or

3-11  fraction thereof during which an employee of the Department is

3-12  engaged in examining those documents, plus any other actual

3-13  expenses incurred by the employee while he is absent from his

3-14  regular place of employment to examine those documents.

3-15      Sec. 9.5. The Executive Director may request from any other

3-16  governmental agency or officer such information as he deems

3-17  necessary to carry out the provisions of this chapter. If the

3-18  Executive Director obtains any confidential information pursuant

3-19  to such a request, he shall maintain the confidentiality of that

3-20  information in the same manner and to the same extent as

3-21  provided by law for the agency or officer from whom the

3-22  information was obtained.

3-23      Sec. 10.  1.  Except as otherwise provided in this section and

3-24  NRS 360.250, the records and files of the Department concerning

3-25  the administration of this chapter are confidential and privileged.

3-26  The Department, and any employee engaged in the administration

3-27  of this chapter or charged with the custody of any such records or

3-28  files, shall not disclose any information obtained from the

3-29  Department’s records or files or from any examination,

3-30  investigation or hearing authorized by the provisions of this

3-31  chapter. Neither the Department nor any employee of the

3-32  Department may be required to produce any of the records, files

3-33  and information for the inspection of any person or for use in any

3-34  action or proceeding.

3-35      2.  The records and files of the Department concerning the

3-36  administration of this chapter are not confidential and privileged

3-37  in the following cases:

3-38      (a) Testimony by a member or employee of the Department

3-39  and production of records, files and information on behalf of the

3-40  Department or a taxpayer in any action or proceeding pursuant to

3-41  the provisions of this chapter if that testimony or the records, files

3-42  or information, or the facts shown thereby are directly involved in

3-43  the action or proceeding.

4-1  (b) Delivery to a taxpayer or his authorized representative of a

4-2  copy of any return or other document filed by the taxpayer

4-3  pursuant to this chapter.

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

4-5  identification of a particular person or document.

4-6  (d) Exchanges of information with the Internal Revenue

4-7  Service in accordance with compacts made and provided for in

4-8  such cases.

4-9  (e) Disclosure in confidence to the Governor or his agent in

4-10  the exercise of the Governor’s general supervisory powers, or to

4-11  any person authorized to audit the accounts of the Department in

4-12  pursuance of an audit, or to the Attorney General or other legal

4-13  representative of the State in connection with an action or

4-14  proceeding pursuant to this chapter, or to any agency of this or

4-15  any other state charged with the administration or enforcement of

4-16  laws relating to taxation.

4-17      (f) Exchanges of information pursuant to subsection 3.

4-18      3.  The Commission may agree with any county fair and

4-19  recreation board or the governing body of any county, city or town

4-20  for the continuing exchange of information concerning taxpayers.

4-21      Sec. 11.  1.  There is hereby imposed an excise tax on each

4-22  employer at the rate of 1 percent of the wages, as determined

4-23  pursuant to NRS 612.545, paid by the employer during a calendar

4-24  quarter with respect to employment.

4-25      2.  The tax imposed by this section must not be deducted, in

4-26  whole or in part, from any wages of persons in the employment of

4-27  the employer.

4-28      3.  Each employer shall, on or before the last day of the month

4-29  immediately following each calendar quarter for which the

4-30  employer is required to pay a contribution pursuant to NRS

4-31  612.535:

4-32      (a) File with the Department:

4-33          (1) A return on a form prescribed by the Department; and

4-34          (2) A copy of any report required by the Employment

4-35  Security Division of the Department of Employment, Training and

4-36  Rehabilitation for determining the amount of the contribution

4-37  required pursuant to NRS 612.535 for any wages paid by the

4-38  employer during that calendar quarter; and

4-39      (b) Remit to the Department any tax due pursuant to this

4-40  chapter for that calendar quarter.

4-41      Sec. 12.  Upon written application made before the date on

4-42  which payment must be made, the Department may for good cause

4-43  extend by 30 days the time within which a taxpayer is required to

4-44  pay the tax imposed by this chapter. If the tax is paid during the

4-45  period of extension, no penalty or late charge may be imposed for

5-1  failure to pay at the time required, but the taxpayer shall pay

5-2  interest at the rate of 1 percent per month from the date on which

5-3  the amount would have been due without the extension until the

5-4  date of payment, unless otherwise provided in NRS 360.232 or

5-5  360.320.

5-6  Sec. 13.  The remedies of the State provided for in this

5-7  chapter are cumulative, and no action taken by the Department or

5-8  the Attorney General constitutes an election by the State to pursue

5-9  any remedy to the exclusion of any other remedy for which

5-10  provision is made in this chapter.

5-11      Sec. 14.  If the Department determines that any tax, penalty

5-12  or interest has been paid more than once or has been erroneously

5-13  or illegally collected or computed, the Department shall set forth

5-14  that fact in the records of the Department and certify to the State

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

5-16  legally due and the person from whom it was collected or by whom

5-17  it was paid. If approved by the State Board of Examiners, the

5-18  excess amount collected or paid must be credited on any amounts

5-19  then due from the person under this chapter, and the balance

5-20  refunded to the person or his successors in interest.

5-21      Sec. 15.  1.  Except as otherwise provided in NRS 360.235

5-22  and 360.395:

5-23      (a) No refund may be allowed unless a claim for it is filed with

5-24  the Department within 3 years after the last day of the month

5-25  following the calendar quarter for which the overpayment was

5-26  made.

5-27      (b) No credit may be allowed after the expiration of the period

5-28  specified for filing claims for refund unless a claim for credit is

5-29  filed with the Department within that period.

5-30      2.  Each claim must be in writing and must state the specific

5-31  grounds upon which the claim is founded.

5-32      3.  Failure to file a claim within the time prescribed in this

5-33  chapter constitutes a waiver of any demand against the State on

5-34  account of overpayment.

5-35      4.  Within 30 days after rejecting any claim in whole or in

5-36  part, the Department shall serve notice of its action on the

5-37  claimant in the manner prescribed for service of notice of a

5-38  deficiency determination.

5-39      Sec. 16.  1.  Except as otherwise provided in this section and

5-40  NRS 360.320, interest must be paid upon any overpayment of any

5-41  amount of the taxes imposed by this chapter at the rate of 0.5

5-42  percent per month, or fraction thereof, from the last day of the

5-43  calendar month following the calendar quarter for which the

5-44  overpayment was made. No refund or credit may be made of any

6-1  interest imposed upon the person making the overpayment with

6-2  respect to the amount being refunded or credited.

6-3  2.  The interest must be paid:

6-4  (a) In the case of a refund, to the last day of the calendar

6-5  month following the date upon which the person making the

6-6  overpayment, if he has not already filed a claim, is notified by

6-7  the Department that a claim may be filed or the date upon which

6-8  the claim is certified to the State Board of Examiners, whichever is

6-9  earlier.

6-10      (b) In the case of a credit, to the same date as that to which

6-11  interest is computed on the tax or the amount against which the

6-12  credit is applied.

6-13      3.  If the Department determines that any overpayment has

6-14  been made intentionally or by reason of carelessness, the

6-15  Department shall not allow any interest on the overpayment.

6-16      Sec. 17.  1.  No injunction, writ of mandate or other legal or

6-17  equitable process may issue in any suit, action or proceeding in

6-18  any court against this state or against any officer of the State to

6-19  prevent or enjoin the collection under this chapter of the tax

6-20  imposed by this chapter or any amount of tax, penalty or interest

6-21  required to be collected.

6-22      2.  No suit or proceeding may be maintained in any court for

6-23  the recovery of any amount alleged to have been erroneously or

6-24  illegally determined or collected unless a claim for refund or credit

6-25  has been filed.

6-26      Sec. 18.  1.  Within 90 days after a final decision upon a

6-27  claim filed pursuant to this chapter is rendered by the

6-28  Commission, the claimant may bring an action against the

6-29  Department on the grounds set forth in the claim in a court of

6-30  competent jurisdiction in Carson City, the county of this state

6-31  where the claimant resides or maintains his principal place of

6-32  business or a county in which any relevant proceedings were

6-33  conducted by the Department, for the recovery of the whole or any

6-34  part of the amount with respect to which the claim has been

6-35  disallowed.

6-36      2.  Failure to bring an action within the time specified

6-37  constitutes a waiver of any demand against the State on account of

6-38  alleged overpayments.

6-39      Sec. 19.  1.  If the Department fails to mail notice of action

6-40  on a claim within 6 months after the claim is filed, the claimant

6-41  may consider the claim disallowed and file an appeal with the

6-42  Commission within 30 days after the last day of the 6-month

6-43  period. If the claimant is aggrieved by the decision of the

6-44  Commission rendered on appeal, the claimant may, within 90 days

6-45  after the decision is rendered, bring an action against the

7-1  Department on the grounds set forth in the claim for the recovery

7-2  of the whole or any part of the amount claimed as an

7-3  overpayment.

7-4  2.  If judgment is rendered for the plaintiff, the amount of the

7-5  judgment must first be credited towards any tax due from the

7-6  plaintiff.

7-7  3.  The balance of the judgment must be refunded to the

7-8  plaintiff.

7-9  Sec. 20.  In any judgment, interest must be allowed at the rate

7-10  of 6 percent per annum upon the amount found to have been

7-11  illegally collected from the date of payment of the amount to the

7-12  date of allowance of credit on account of the judgment, or to a

7-13  date preceding the date of the refund warrant by not more than 30

7-14  days. The date must be determined by the Department.

7-15      Sec. 21.  A judgment may not be rendered in favor of the

7-16  plaintiff in any action brought against the Department to recover

7-17  any amount paid when the action is brought by or in the name of

7-18  an assignee of the person paying the amount or by any person

7-19  other than the person who paid the amount.

7-20      Sec. 22.  1.  The Department may recover a refund or any

7-21  part thereof which is erroneously made and any credit or part

7-22  thereof which is erroneously allowed in an action brought in a

7-23  court of competent jurisdiction in Carson City or Clark County in

7-24  the name of the State of Nevada.

7-25      2.  The action must be tried in Carson City or Clark County

7-26  unless the court, with the consent of the Attorney General, orders

7-27  a change of place of trial.

7-28      3.  The Attorney General shall prosecute the action, and the

7-29  provisions of NRS, the Nevada Rules of Civil Procedure and the

7-30  Nevada Rules of Appellate Procedure relating to service of

7-31  summons, pleadings, proofs, trials and appeals are applicable to

7-32  the proceedings.

7-33      Sec. 23.  1.  If any amount in excess of $25 has been

7-34  illegally determined, either by the Department or by the person

7-35  filing the return, the Department shall certify this fact to the State

7-36  Board of Examiners, and the latter shall authorize the

7-37  cancellation of the amount upon the records of the Department.

7-38      2.  If an amount not exceeding $25 has been illegally

7-39  determined, either by the Department or by the person filing the

7-40  return, the Department, without certifying this fact to the State

7-41  Board of Examiners, shall authorize the cancellation of the

7-42  amount upon the records of the Department.

7-43      Sec. 24.  1.  A person shall not:

7-44      (a) Make, cause to be made or permit to be made any false or

7-45  fraudulent return or declaration or false statement in any return

8-1  or declaration with intent to defraud the State or to evade payment

8-2  of the tax or any part of the tax imposed by this chapter.

8-3  (b) Make, cause to be made or permit to be made any false

8-4  entry in books, records or accounts with intent to defraud the State

8-5  or to evade the payment of the tax or any part of the tax imposed

8-6  by this chapter.

8-7  (c) Keep, cause to be kept or permit to be kept more than one

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

8-9  or to evade the payment of the tax or any part of the tax imposed

8-10  by this chapter.

8-11      2.  Any person who violates the provisions of subsection 1 is

8-12  guilty of a gross misdemeanor.

8-13      Sec. 24.10. Title 32 of NRS is hereby amended by adding

8-14  thereto a new chapter to consist of the provisions set forth as

8-15  sections 24.12 to 24.74, inclusive, of this act.

8-16      Sec. 24.12.  As used in this chapter, unless the context

8-17  otherwise requires, the words and terms defined in sections 24.14

8-18  to 24.26, inclusive, of this act have the meanings ascribed to them

8-19  in those sections.

8-20      Sec. 24.14.  “Commission” means the Nevada Tax

8-21  Commission.

8-22      Sec. 24.16.  “Federal taxable income” means the taxable

8-23  income of a financial institution for a taxable year, as set forth in

8-24  the federal income tax return filed by the financial institution for

8-25  that year with the Internal Revenue Service, and any other taxable

8-26  income of a financial institution for a taxable year under federal

8-27  law, regardless of whether it is actually reported.

8-28      Sec. 24.18.  “Financial institution” means an institution

8-29  licensed, registered or otherwise authorized to do business in this

8-30  state pursuant to the provisions of chapter 604, 645B, 645E or 649

8-31  of NRS or title 55 or 56 of NRS, a similar institution chartered or

8-32  licensed pursuant to federal law and doing business in this state or

8-33  a person conducting loan or credit card processing activities in

8-34  this state. The term does not include:

8-35      1.  A nonprofit organization that is recognized as exempt from

8-36  taxation pursuant to 26 U.S.C. § 501(c).

8-37      2.  A credit union organized under the provisions of chapter

8-38  678 of NRS or the Federal Credit Union Act.

8-39      Sec. 24.20. “Gross income” means all gains, profits and

8-40  other income earned by a financial institution from its operation

8-41  as a financial institution including, without limitation:

8-42      1.  All rents, compensation for services, commissions and

8-43  brokerage and other fees;

8-44      2.  All gains or profits from the sale or other disposition of

8-45  any real or personal property; and

9-1  3.  All recoveries on losses sustained in the ordinary course of

9-2  business,

9-3  and excluding any income which this state is prohibited from

9-4  taxing pursuant to the laws or Constitution of the United States or

9-5  the Nevada Constitution.

9-6  Sec. 24.22.  “Nevada taxable income” means the amount of

9-7  the federal taxable income of a financial institution, as adjusted

9-8  pursuant to section 24.44 of this act.

9-9  Sec. 24.24.  “Taxable year” means the taxable year used by

9-10  the financial institution for the purposes of federal income

9-11  taxation.

9-12      Sec. 24.26.  “Taxpayer” means any person liable for a tax

9-13  imposed pursuant to this chapter.

9-14      Sec. 24.28.  The Department shall:

9-15      1.  Administer and enforce the provisions of this chapter, and

9-16  may adopt such regulations as it deems appropriate for that

9-17  purpose.

9-18      2.  Deposit all taxes, interest and penalties it receives pursuant

9-19  to this chapter in the State Treasury for credit to the State General

9-20  Fund.

9-21      Sec. 24.30.  1.  Each person responsible for maintaining the

9-22  records of a financial institution shall:

9-23      (a) Keep such records as may be necessary to determine the

9-24  amount of its liability pursuant to the provisions of this chapter;

9-25      (b) Preserve those records for 4 years or until any litigation or

9-26  prosecution pursuant to this chapter is finally determined,

9-27  whichever is longer; and

9-28      (c) Make the records available for inspection by the

9-29  Department upon demand at reasonable times during regular

9-30  business hours.

9-31      2.  For the purposes of this section, “record” includes any

9-32  federal income tax return filed by a financial institution with the

9-33  Internal Revenue Service.

9-34      3.  Any person who violates the provisions of subsection 1 is

9-35  guilty of a misdemeanor.

9-36      Sec. 24.32.  1.  To verify the accuracy of any return filed or,

9-37  if no return is filed by a financial institution, to determine the

9-38  amount required to be paid, the Department, or any person

9-39  authorized in writing by the Department, may examine the books,

9-40  papers and records of any person or financial institution that may

9-41  be liable for the tax imposed by this chapter.

9-42      2.  Any person or financial institution which may be liable for

9-43  the tax imposed by this chapter and which keeps outside of this

9-44  state its books, papers and records relating thereto shall pay to the

9-45  Department an amount equal to the allowance provided for state

10-1  officers and employees generally while traveling outside of the

10-2  State for each day or fraction thereof during which an employee

10-3  of the Department is engaged in examining those documents, plus

10-4  any other actual expenses incurred by the employee while he is

10-5  absent from his regular place of employment to examine those

10-6  documents.

10-7      Sec. 24.34.  The Executive Director may request from any

10-8  other governmental agency or officer such information as he

10-9  deems necessary to carry out the provisions of this chapter. If the

10-10  Executive Director obtains any confidential information pursuant

10-11  to such a request, he shall maintain the confidentiality of that

10-12  information in the same manner and to the same extent as

10-13  provided by law for the agency or officer from whom the

10-14  information was obtained.

10-15     Sec. 24.36.  1.  Except as otherwise provided in this section

10-16  and NRS 360.250, the records and files of the Department

10-17  concerning the administration of this chapter are confidential and

10-18  privileged. The Department, and any employee engaged in the

10-19  administration of this chapter or charged with the custody of any

10-20  such records or files, shall not disclose any information obtained

10-21  from the Department’s records or files or from any examination,

10-22  investigation or hearing authorized by the provisions of this

10-23  chapter. Neither the Department nor any employee of the

10-24  Department may be required to produce any of the records, files

10-25  and information for the inspection of any person or for use in any

10-26  action or proceeding.

10-27     2.  The records and files of the Department concerning the

10-28  administration of this chapter are not confidential and privileged

10-29  in the following cases:

10-30     (a) Testimony by a member or employee of the Department

10-31  and production of records, files and information on behalf of the

10-32  Department or a taxpayer in any action or proceeding pursuant to

10-33  the provisions of this chapter if that testimony or the records, files

10-34  or information, or the facts shown thereby, are directly involved in

10-35  the action or proceeding.

10-36     (b) Delivery to a taxpayer or his authorized representative of a

10-37  copy of any return or other document filed by the taxpayer

10-38  pursuant to this chapter.

10-39     (c) Publication of statistics so classified as to prevent the

10-40  identification of a particular financial institution or document.

10-41     (d) Exchanges of information with the Internal Revenue

10-42  Service in accordance with compacts made and provided for in

10-43  such cases.

10-44     (e) Disclosure in confidence to the Governor or his agent in

10-45  the exercise of the Governor’s general supervisory powers, or to

11-1  any person authorized to audit the accounts of the Department in

11-2  pursuance of an audit, or to the Attorney General or other legal

11-3  representative of the State in connection with an action or

11-4  proceeding pursuant to this chapter, or to any agency of this or

11-5  any other state charged with the administration or enforcement of

11-6  laws relating to taxation.

11-7      (f) Exchanges of information pursuant to subsection 3.

11-8      3.  The Commission may agree with any county fair and

11-9  recreation board or the governing body of any county, city or town

11-10  for the continuing exchange of information concerning taxpayers.

11-11     Sec. 24.38.  1.  A franchise tax is hereby imposed upon each

11-12  financial institution for the privilege of engaging in a business in

11-13  this state at the rate of 3 percent of the Nevada taxable income of

11-14  the financial institution each taxable year. The tax for each

11-15  taxable year is due on the last day of that taxable year.

11-16     2.  Each financial institution engaging in a business in this

11-17  state during a taxable year shall file with the Department a return

11-18  on a form prescribed by the Department, together with the

11-19  remittance of any tax due pursuant to this chapter for that taxable

11-20  year, not later than the date the financial institution is required to

11-21  file its federal income tax return for that taxable year with the

11-22  Internal Revenue Service. The return required by this subsection

11-23  must include:

11-24     (a) A statement that the return is made under penalty of

11-25  perjury; and

11-26     (b) Such information as is required by the Department.

11-27     Sec. 24.40.  1.  In addition to the returns required by section

11-28  24.38 of this act, a financial institution that is a member of an

11-29  affiliated group and is engaged in a unitary business in this state

11-30  with one or more other members of the affiliated group shall file

11-31  with the Department such reports regarding the unitary business

11-32  as the Department determines is appropriate for the

11-33  administration and enforcement of the provisions of this chapter.

11-34     2.  The Department may allow two or more financial

11-35  institutions that are members of an affiliated group to file a

11-36  consolidated return for the purposes of this chapter if the financial

11-37  institutions are allowed to file a consolidated return for the

11-38  purposes of federal income taxation.

11-39     3.  As used in this section:

11-40     (a) “Affiliated group” means a group of two or more financial

11-41  institutions, each of which is controlled by a common owner or by

11-42  one or more of the members of the group.

11-43     (b) “Controlled by” means the possession, directly or

11-44  indirectly, of the power to direct or cause the direction of the

11-45  management and policies of a financial institution, whether

12-1  through the ownership of voting securities, by contract or

12-2  otherwise.

12-3      (c) “Unitary business” means a business characterized by

12-4  unity of ownership, functional integration, centralization of

12-5  management and economy of scale.

12-6      Sec. 24.42.  1.  If a financial institution files an amended

12-7  federal income tax return that reflects a change in income

12-8  required to be reported pursuant to this chapter, the financial

12-9  institution shall file an amended return with the Department not

12-10  later than the date it files the amended federal return.

12-11     2.  If a final determination of federal taxable income is made

12-12  under federal law and, pursuant to that determination, the federal

12-13  taxable income of a financial institution is found to differ from

12-14  that initially reported to the Internal Revenue Service, the

12-15  financial institution shall, within 30 days after the date of that

12-16  determination, report the determination to the Department in

12-17  writing, together with such information as the Department deems

12-18  appropriate.

12-19     3.  If, based upon an amended return or report filed pursuant

12-20  to this section, it appears that the tax imposed by this chapter has

12-21  not been fully assessed, the Department shall assess the deficiency,

12-22  with interest calculated at the rate and in the manner set forth in

12-23  NRS 360.417. Any assessment required by this subsection must be

12-24  made within 1 year after the Department receives the amended

12-25  return or report.

12-26     Sec. 24.44.  1.  In computing the Nevada taxable income of

12-27  a financial institution, its federal taxable income must be:

12-28     (a) Increased by:

12-29         (1) The amount of any deduction for the tax imposed by

12-30  section 24.38 of this act or the equivalent taxing statute of another

12-31  state;

12-32         (2) The amount of any net operating loss in the taxable

12-33  year that is carried back to previous taxable years pursuant to 26

12-34  U.S.C. § 172;

12-35         (3) The amount of any deduction claimed for the taxable

12-36  year pursuant to 26 U.S.C. § 172 which was previously used to

12-37  offset any increase required by this subsection; and

12-38         (4) Any interest or dividends on the obligations or securities

12-39  of any state or political subdivision of a state, other than this state

12-40  or a political subdivision of this state; and

12-41     (b) Decreased by:

12-42         (1) Any income that is exempt from taxation by this state

12-43  under the Constitution, laws or treaties of the United States or the

12-44  Nevada Constitution;

13-1          (2) Any interest income received on obligations of the

13-2  United States; and

13-3          (3) The amount of any refund of income tax received from

13-4  another state which has been included as income in computing

13-5  federal taxable income.

13-6      2.  After making the calculations required by subsection 1, the

13-7  resulting amount must be allocated or apportioned to this state in

13-8  accordance with the regulations adopted pursuant to section 24.46

13-9  of this act to determine the amount of the tax liability of the

13-10  financial institution. The Nevada taxable income of the financial

13-11  institution consists of the amount of the tax liability of the

13-12  financial institution determined pursuant to this subsection.

13-13     3.  The Department shall adopt regulations for the

13-14  administration of this section.

13-15      Sec. 24.46.  The Department shall adopt regulations providing

13-16  for the allocation or apportionment to this state of the tax liability

13-17  of a financial institution pursuant to this chapter. If the federal

13-18  taxable income of a financial institution is derived from business

13-19  conducted both within and outside this state, whether or not the

13-20  financial institution is physically present in another state or is

13-21  subject to another state’s jurisdiction to impose a tax on the

13-22  financial institution, the apportionment factor for determining the

13-23  tax liability of the financial institution derived from business

13-24  conducted by it in this state must consist of a fraction, the

13-25  numerator of which is the gross income of the financial institution

13-26  from customers whose address is within this state, and the

13-27  denominator of which is the gross income of the financial

13-28  institution from its entire operation as a financial institution in

13-29  this state.

13-30     Sec. 24.48.  1.  For the purposes of this chapter, the method

13-31  of accounting and the taxable year used by a financial institution

13-32  must be the same as those used by the financial institution for the

13-33  purposes of federal income taxation. If the financial institution

13-34  does not regularly use a single method of accounting, the taxable

13-35  income of the financial institution must be computed under such a

13-36  method as the Department determines will fairly reflect that

13-37  income.

13-38     2.  If there is any change in the method of accounting or the

13-39  taxable year used by a financial institution for the purposes of

13-40  federal income taxation, the same change must be implemented

13-41  for the purposes of this chapter.

13-42     Sec. 24.50.  Upon written application made before the date on

13-43  which a financial institution is otherwise required to file a return

13-44  and to pay the tax imposed by this chapter, the Department may:

14-1      1.  If the financial institution is granted an extension of time

14-2  by the Federal Government for the filing of its federal income tax

14-3  return, extend the time for filing the return required by this

14-4  chapter until not later than the date the financial institution is

14-5  required to file its federal income tax return pursuant to the

14-6  extension of time granted by the Federal Government. The

14-7  Department shall require, as a condition to the granting of any

14-8  extension pursuant to this subsection, the payment of the tax

14-9  estimated to be due pursuant to this chapter.

14-10     2.  For good cause, extend by 30 days the time within which

14-11  the financial institution is required to pay the tax. If the tax is paid

14-12  during a period of extension granted pursuant to this subsection,

14-13  no penalty or late charge may be imposed for failure to pay at the

14-14  time required, but the financial institution shall pay interest at the

14-15  rate of 1 percent per month from the date on which the amount

14-16  would have been due without the extension until the date of

14-17  payment, unless otherwise provided in NRS 360.232 or 360.320.

14-18     Sec. 24.52.  The remedies of the State provided for in this

14-19  chapter are cumulative, and no action taken by the Department or

14-20  the Attorney General constitutes an election by the State to pursue

14-21  any remedy to the exclusion of any other remedy for which

14-22  provision is made in this chapter.

14-23     Sec. 24.54.  If the Department determines that any tax,

14-24  penalty or interest has been paid more than once or has been

14-25  erroneously or illegally collected or computed, the Department

14-26  shall set forth that fact in the records of the Department and shall

14-27  certify to the State Board of Examiners the amount collected in

14-28  excess of the amount legally due and the financial institution or

14-29  person from which it was collected or by whom it was paid. If

14-30  approved by the State Board of Examiners, the excess amount

14-31  collected or paid must be credited on any amounts then due from

14-32  the person or financial institution under this chapter, and the

14-33  balance refunded to the person or financial institution, or its

14-34  successors, administrators or executors.

14-35     Sec. 24.56.  1.  Except as otherwise provided in NRS 360.235

14-36  and 360.395:

14-37     (a) No refund may be allowed unless a claim for it is filed with

14-38  the Department within 3 years after the last day of the month

14-39  immediately following the close of the taxable year for which the

14-40  overpayment was made.

14-41     (b) No credit may be allowed after the expiration of the period

14-42  specified for filing claims for refund unless a claim for credit is

14-43  filed with the Department within that period.

14-44     2.  Each claim must be in writing and must state the specific

14-45  grounds upon which the claim is founded.

15-1      3.  Failure to file a claim within the time prescribed in this

15-2  chapter constitutes a waiver of any demand against the State on

15-3  account of overpayment.

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

15-5  part, the Department shall serve notice of its action on the

15-6  claimant in the manner prescribed for service of notice of a

15-7  deficiency determination.

15-8      Sec. 24.58.  1.  Except as otherwise provided in this section

15-9  and NRS 360.320, interest must be paid upon any overpayment of

15-10  any amount of the tax imposed by this chapter at the rate of 0.5

15-11  percent per month, or fraction thereof, from the last day of the

15-12  calendar month immediately following the calendar month in

15-13  which the overpayment was made. No refund or credit may be

15-14  made of any interest imposed upon the person or financial

15-15  institution making the overpayment with respect to the amount

15-16  being refunded or credited.

15-17     2.  The interest must be paid:

15-18     (a) In the case of a refund, to the last day of the calendar

15-19  month following the date upon which the person making the

15-20  overpayment, if he has not already filed a claim, is notified by

15-21  the Department that a claim may be filed or the date upon which

15-22  the claim is certified to the State Board of Examiners, whichever is

15-23  earlier.

15-24     (b) In the case of a credit, to the same date as that to which

15-25  interest is computed on the tax or the amount against which the

15-26  credit is applied.

15-27     3.  If the Department determines that any overpayment has

15-28  been made intentionally or by reason of carelessness, it shall not

15-29  allow any interest on the overpayment.

15-30     Sec. 24.60.  1.  No injunction, writ of mandate or other legal

15-31  or equitable process may issue in any suit, action or proceeding in

15-32  any court against this state or against any officer of the State to

15-33  prevent or enjoin the collection under this chapter of the tax

15-34  imposed by this chapter or any amount of tax, penalty or interest

15-35  required to be collected.

15-36     2.  No suit or proceeding may be maintained in any court for

15-37  the recovery of any amount alleged to have been erroneously or

15-38  illegally determined or collected unless a claim for refund or credit

15-39  has been filed.

15-40     Sec. 24.62.  1.  Within 90 days after a final decision upon a

15-41  claim filed pursuant to this chapter is rendered by the

15-42  Commission, the claimant may bring an action against the

15-43  Department on the grounds set forth in the claim in a court of

15-44  competent jurisdiction in Carson City, the county of this state

15-45  where the claimant resides or maintains his principal place of

16-1  business or a county in which any relevant proceedings were

16-2  conducted by the Department, for the recovery of the whole or any

16-3  part of the amount with respect to which the claim has been

16-4  disallowed.

16-5      2.  Failure to bring an action within the time specified

16-6  constitutes a waiver of any demand against the State on account of

16-7  alleged overpayments.

16-8      Sec. 24.64.  1.  If the Department fails to mail notice of

16-9  action on a claim within 6 months after the claim is filed, the

16-10  claimant may consider the claim disallowed and may file an

16-11  appeal with the Commission within 30 days after the last day of

16-12  the 6-month period. If the claimant is aggrieved by the decision of

16-13  the Commission rendered on appeal, the claimant may, within 90

16-14  days after the decision is rendered, bring an action against the

16-15  Department on the grounds set forth in the claim for the recovery

16-16  of the whole or any part of the amount claimed as an

16-17  overpayment.

16-18     2.  If judgment is rendered for the plaintiff, the amount of the

16-19  judgment must first be credited towards any tax due from the

16-20  plaintiff.

16-21     3.  The balance of the judgment must be refunded to the

16-22  plaintiff.

16-23     Sec. 24.66.  In any judgment, interest must be allowed at the

16-24  rate of 6 percent per annum upon the amount found to have been

16-25  illegally collected from the date of payment of the amount to the

16-26  date of allowance of credit on account of the judgment, or to a

16-27  date preceding the date of the refund warrant by not more than 30

16-28  days. The date must be determined by the Department.

16-29     Sec. 24.68.  A judgment may not be rendered in favor of the

16-30  plaintiff in any action brought against the Department to recover

16-31  any amount paid when the action is brought by or in the name of

16-32  an assignee of the financial institution paying the amount or by

16-33  any person other than the person or financial institution which

16-34  paid the amount.

16-35     Sec. 24.70.  1.  The Department may recover a refund or any

16-36  part thereof which is erroneously made and any credit or part

16-37  thereof which is erroneously allowed in an action brought in a

16-38  court of competent jurisdiction in Carson City or Clark County in

16-39  the name of the State of Nevada.

16-40     2.  The action must be tried in Carson City or Clark County

16-41  unless the court, with the consent of the Attorney General, orders

16-42  a change of place of trial.

16-43     3.  The Attorney General shall prosecute the action, and the

16-44  provisions of NRS, the Nevada Rules of Civil Procedure and the

16-45  Nevada Rules of Appellate Procedure relating to service of

17-1  summons, pleadings, proofs, trials and appeals are applicable to

17-2  the proceedings.

17-3      Sec. 24.72.  1.  If any amount in excess of $25 has been

17-4  illegally determined, either by the Department or by the person

17-5  filing the return, the Department shall certify this fact to the State

17-6  Board of Examiners, and the latter shall authorize the

17-7  cancellation of the amount upon the records of the Department.

17-8      2.  If an amount not exceeding $25 has been illegally

17-9  determined, either by the Department or by the person or financial

17-10  institution filing the return, the Department, without certifying

17-11  this fact to the State Board of Examiners, shall authorize the

17-12  cancellation of the amount upon the records of the Department.

17-13     Sec. 24.74.  1.  A person shall not:

17-14     (a) Make, cause to be made or permit to be made any false or

17-15  fraudulent return or declaration or false statement in any return

17-16  or declaration with intent to defraud the State or to evade payment

17-17  of the tax or any part of the tax imposed by this chapter.

17-18     (b) Make, cause to be made or permit to be made any false

17-19  entry in books, records or accounts with intent to defraud the State

17-20  or to evade the payment of the tax or any part of the tax imposed

17-21  by this chapter.

17-22     (c) Keep, cause to be kept or permit to be kept more than one

17-23  set of books, records or accounts with intent to defraud the State

17-24  or to evade the payment of the tax or any part of the tax imposed

17-25  by this chapter.

17-26     2.  Any person who violates the provisions of subsection 1 is

17-27  guilty of a gross misdemeanor.

17-28     Sec. 25.  Title 32 of NRS is hereby amended by adding thereto

17-29  a new chapter to consist of the provisions set forth as sections 26 to

17-30  58, inclusive, of this act.

17-31     Sec. 26.  As used in this chapter, unless the context otherwise

17-32  requires, the words and terms defined in sections 27 to 33,

17-33  inclusive, of this act have the meanings ascribed to them in those

17-34  sections.

17-35     Sec. 27.  “Amount paid for live entertainment” means:

17-36     1.  If the live entertainment is provided at a facility owned,

17-37  leased or otherwise occupied by a taxable business entity, the

17-38  consideration, expressed in terms of money, paid for the right or

17-39  privilege to have access to that facility. For the purposes of this

17-40  subsection, the term includes all amounts paid for food,

17-41  refreshments and merchandise purchased at the facility if the

17-42  facility has a maximum seating capacity of not more than 5,000

17-43  persons.

17-44     2.  If the live entertainment is provided at a location other

17-45  than a facility owned, leased or otherwise occupied by the taxable

18-1  business entity providing the live entertainment, the total amount

18-2  of consideration, expressed in terms of money, paid to the business

18-3  entity for providing the live entertainment.

18-4      Sec. 28.  “Board” means the State Gaming Control Board.

18-5      Sec. 29.  “Business” means any activity engaged in or

18-6  caused to be engaged in by a business entity with the object of

18-7  gain, benefit or advantage, either direct or indirect, to any person

18-8  or governmental entity.

18-9      Sec. 30.  1.  “Business entity” includes:

18-10     (a) A corporation, partnership, proprietorship, business

18-11  association and any other person engaging in business.

18-12     (b) A natural person engaging in a business if he is deemed to

18-13  be a business entity pursuant to section 34 of this act.

18-14     (c) A brothel authorized to conduct business in this state.

18-15     2.  The term does not include a governmental entity.

18-16     Sec. 31.  “Licensed gaming establishment” has the meaning

18-17  ascribed to it in NRS 463.0169.

18-18     Sec. 32.  “Live entertainment” means any activity provided

18-19  for pleasure, enjoyment, recreation, relaxation, diversion or other

18-20  similar purpose by a person or persons who are physically present

18-21  when providing that activity to a patron or group of patrons who

18-22  are physically present.

18-23     Sec. 33.  “Taxpayer” means any person liable for the tax

18-24  imposed pursuant to this chapter.

18-25     Sec. 34.  A natural person engaging in a business shall be

18-26  deemed to be a business entity that is subject to the provisions of

18-27  this chapter if the person is required to file with the Internal

18-28  Revenue Service a Schedule C (Form 1040), Profit or Loss From

18-29  Business, or its equivalent or successor form, a Schedule E (Form

18-30  1040), Supplemental Income and Loss, or its equivalent or

18-31  successor form, or a Schedule F (Form 1040), Profit or Loss

18-32  From Farming, or its equivalent or successor form, for the

18-33  business.

18-34     Sec. 35.  The Department shall provide by regulation for a

18-35  more detailed definition of live entertainment consistent with the

18-36  general definition set forth in section 32 of this act for use by the

18-37  Board and the Department in determining whether an activity is a

18-38  taxable activity under the provisions of this chapter.

18-39     Sec. 36.  1.  There is hereby imposed an excise tax of 10

18-40  percent of all amounts paid for live entertainment. Amounts paid

18-41  for gratuities directly or indirectly remitted to employees of a

18-42  business entity providing live entertainment or for service charges,

18-43  including those imposed in connection with the use of credit cards

18-44  or debit cards, which are collected and retained by persons other

18-45  than the taxpayer, are not taxable pursuant to this section.

19-1      2.  A business entity that collects any amount paid for live

19-2  entertainment is liable for the tax imposed by this section, but is

19-3  entitled to collect reimbursement from any person paying that

19-4  amount.

19-5      3.  Any ticket for live entertainment must state whether the tax

19-6  imposed by this section is included in the price of the ticket. If the

19-7  ticket does not include such a statement, the taxpayer shall pay the

19-8  tax based on the face amount of the ticket.

19-9      4.  The tax imposed by this section does not apply to:

19-10     (a) Any amount paid for live entertainment that this state is

19-11  prohibited from taxing under the Constitution, laws or treaties of

19-12  the United States or the Nevada Constitution.

19-13     (b) Any merchandise sold outside the premises where live

19-14  entertainment is provided, unless the purchase of the merchandise

19-15  entitles the purchaser to admission to the entertainment.

19-16     (c) Any amount paid for live entertainment that is provided by

19-17  or entirely for the benefit of a nonprofit organization that is

19-18  recognized as exempt from taxation pursuant to 26 U.S.C. §

19-19  501(c).

19-20     (d) Live entertainment that is provided at a trade show.

19-21     (e) Music performed by musicians who move constantly

19-22  through the audience if no other form of live entertainment is

19-23  afforded to the patrons.

19-24     Sec. 37.  A taxpayer shall hold the amount of all taxes for

19-25  which he is liable pursuant to this chapter in a separate account in

19-26  trust for the State.

19-27     Sec. 38.  1.  The Board shall:

19-28     (a) Collect the tax imposed by this chapter from taxpayers who

19-29  are licensed gaming establishments; and

19-30     (b) Adopt such regulations as are necessary to carry out the

19-31  provisions of paragraph (a). The regulations must be adopted in

19-32  accordance with the provisions of chapter 233B of NRS and must

19-33  be codified in the Nevada Administrative Code.

19-34     2.  The Department shall:

19-35     (a) Collect the tax imposed by this chapter from all other

19-36  taxpayers; and

19-37     (b) Adopt such regulations as are necessary to carry out the

19-38  provisions of paragraph (a).

19-39     3.  For the purposes of:

19-40     (a) Subsection 1, the provisions of chapter 463 of NRS relating

19-41  to the payment, collection, administration and enforcement of

19-42  gaming license fees and taxes, including, without limitation, any

19-43  provisions relating to the imposition of penalties and interest, shall

19-44  be deemed to apply to the payment, collection, administration and

20-1  enforcement of the taxes imposed by this chapter to the extent that

20-2  those provisions do not conflict with the provisions of this chapter.

20-3      (b) Subsection 2, the provisions of chapter 360 of NRS relating

20-4  to the payment, collection, administration and enforcement of

20-5  taxes, including, without limitation, any provisions relating to the

20-6  imposition of penalties and interest, shall be deemed to apply to

20-7  the payment, collection, administration and enforcement of the

20-8  taxes imposed by this chapter to the extent that those provisions do

20-9  not conflict with the provisions of this chapter.

20-10     4.  To ensure that the tax imposed by section 36 of this act is

20-11  collected fairly and equitably, the Board and the Department shall,

20-12  jointly, coordinate the administration and collection of that tax

20-13  and the regulation of taxpayers who are liable for the payment of

20-14  the tax.

20-15     Sec. 39.  1.  Each taxpayer who is a licensed gaming

20-16  establishment shall file with the Board, on or before the 24th day

20-17  of each month, a report showing the amount of all taxable receipts

20-18  for the preceding month. The report must be in a form prescribed

20-19  by the Board.

20-20     2.  All other taxpayers shall file with the Department, on or

20-21  before the 24th day of each month, a report showing the amount

20-22  of all taxable receipts for the preceding month. The report must be

20-23  in a form prescribed by the Department.

20-24     3.  Each report required to be filed by this section must be

20-25  accompanied by the amount of the tax that is due for the month

20-26  covered by the report.

20-27     4.  The Board and the Department shall deposit all taxes,

20-28  interest and penalties it receives pursuant to this chapter in the

20-29  State Treasury for credit to the State General Fund.

20-30     Sec. 40.  Upon written application made before the date on

20-31  which payment must be made, the Board or the Department may,

20-32  for good cause, extend by 30 days the time within which a

20-33  taxpayer is required to pay the tax imposed by this chapter. If the

20-34  tax is paid during the period of extension, no penalty or late

20-35  charge may be imposed for failure to pay at the time required, but

20-36  the taxpayer shall pay interest at the rate of 1 percent per month

20-37  from the date on which the amount would have been due without

20-38  the extension until the date of payment, unless otherwise provided

20-39  in NRS 360.232 or 360.320.

20-40     Sec. 41.  1.  Each person responsible for maintaining the

20-41  records of a taxpayer shall:

20-42     (a) Keep such records as may be necessary to determine the

20-43  amount of the liability of the taxpayer pursuant to the provisions

20-44  of this chapter;

21-1      (b) Preserve those records for at least 4 years or until any

21-2  litigation or prosecution pursuant to this chapter is finally

21-3  determined, whichever is longer; and

21-4      (c) Make the records available for inspection by the Board or

21-5  the Department upon demand at reasonable times during regular

21-6  business hours.

21-7      2.  The Board and the Department may by regulation specify

21-8  the types of records which must be kept to determine the amount

21-9  of the liability of a taxpayer from whom they are required to

21-10  collect the tax imposed by this chapter.

21-11     3.  Any agreement that is entered into, modified or extended

21-12  after January 1, 2004, for the lease, assignment or transfer of any

21-13  premises upon which any activity subject to the tax imposed by this

21-14  chapter is, or thereafter may be, conducted shall be deemed to

21-15  include a provision that the taxpayer required to pay the tax must

21-16  be allowed access to, upon demand, all books, records and

21-17  financial papers held by the lessee, assignee or transferee which

21-18  must be kept pursuant to this section. Any person conducting

21-19  activities subject to the tax imposed by section 36 of this act who

21-20  fails to maintain or disclose his records pursuant to this subsection

21-21  is liable to the taxpayer for any penalty paid by the taxpayer for

21-22  the late payment or nonpayment of the tax caused by the failure to

21-23  maintain or disclose records.

21-24     4.  A person who violates any provision of this section is guilty

21-25  of a misdemeanor.

21-26     Sec. 42.  1.  To verify the accuracy of any report filed or, if

21-27  no report is filed by a taxpayer, to determine the amount of tax

21-28  required to be paid:

21-29     (a) The Board, or any person authorized in writing by the

21-30  Board, may examine the books, papers and records of any licensed

21-31  gaming establishment that may be liable for the tax imposed by

21-32  this chapter.

21-33     (b) The Department, or any person authorized in writing by

21-34  the Department, may examine the books, papers and records of

21-35  any other person who may be liable for the tax imposed by this

21-36  chapter.

21-37     2.  Any person who may be liable for the tax imposed by this

21-38  chapter and who keeps outside of this state any books, papers and

21-39  records relating thereto shall pay to the Board or the Department

21-40  an amount equal to the allowance provided for state officers and

21-41  employees generally while traveling outside of the State for each

21-42  day or fraction thereof during which an employee of the Board or

21-43  the Department is engaged in examining those documents, plus

21-44  any other actual expenses incurred by the employee while he is

22-1  absent from his regular place of employment to examine those

22-2  documents.

22-3      Sec. 43.  1.  Except as otherwise provided in this section and

22-4  NRS 360.250, the records and files of the Board and the

22-5  Department concerning the administration of this chapter are

22-6  confidential and privileged. The Board, the Department and any

22-7  employee of the Board or the Department engaged in the

22-8  administration of this chapter or charged with the custody of any

22-9  such records or files shall not disclose any information obtained

22-10  from the records or files of the Board or the Department or from

22-11  any examination, investigation or hearing authorized by the

22-12  provisions of this chapter. The Board, the Department and any

22-13  employee of the Board or the Department may not be required to

22-14  produce any of the records, files and information for the

22-15  inspection of any person or for use in any action or proceeding.

22-16     2.  The records and files of the Board and the Department

22-17  concerning the administration of this chapter are not confidential

22-18  and privileged in the following cases:

22-19     (a) Testimony by a member or employee of the Board or the

22-20  Department and production of records, files and information on

22-21  behalf of the Board or the Department or a taxpayer in any action

22-22  or proceeding pursuant to the provisions of this chapter, if that

22-23  testimony or the records, files or information, or the facts shown

22-24  thereby, are directly involved in the action or proceeding.

22-25     (b) Delivery to a taxpayer or his authorized representative of a

22-26  copy of any report or other document filed by the taxpayer

22-27  pursuant to this chapter.

22-28     (c) Publication of statistics so classified as to prevent the

22-29  identification of a particular person or document.

22-30     (d) Exchanges of information with the Internal Revenue

22-31  Service in accordance with compacts made and provided for in

22-32  such cases.

22-33     (e) Disclosure in confidence to the Governor or his agent in

22-34  the exercise of the Governor’s general supervisory powers, or to

22-35  any person authorized to audit the accounts of the Board or the

22-36  Department in pursuance of an audit, or to the Attorney General

22-37  or other legal representative of the State in connection with an

22-38  action or proceeding pursuant to this chapter, or to any agency of

22-39  this or any other state charged with the administration or

22-40  enforcement of laws relating to taxation.

22-41     Sec. 44.  1.  If:

22-42     (a) The Board determines that a licensed gaming

22-43  establishment is collecting an amount paid for live entertainment

22-44  with the intent to defraud the State or to evade the payment of the

22-45  tax or any part of the tax imposed by this chapter, the Board shall

23-1  establish an amount upon which the tax imposed by this chapter

23-2  must be based.

23-3      (b) The Department determines that a taxpayer who is not a

23-4  licensed gaming establishment is collecting an amount paid for

23-5  live entertainment with the intent to defraud the State or to evade

23-6  the payment of the tax or any part of the tax imposed by this

23-7  chapter, the Department shall establish an amount upon which the

23-8  tax imposed by this chapter must be based.

23-9      2.   The amount paid for live entertainment established by the

23-10  Board or the Department pursuant to subsection 1 must be based

23-11  upon amounts paid for live entertainment to business entities that

23-12  are deemed comparable by the Board or the Department to that of

23-13  the taxpayer.

23-14     Sec. 45.  1. If a taxpayer:

23-15     (a) Is unable to collect all or part of the amount paid for live

23-16  entertainment which was included in the taxable receipts reported

23-17  for a previous reporting period; and

23-18     (b) Has taken a deduction on his federal income tax return

23-19  pursuant to 26 U.S.C. § 166(a) for the amount which he is unable

23-20  to collect,

23-21  he is entitled to receive a credit for the amount of tax paid on

23-22  account of that uncollected amount. The credit may be used

23-23  against the amount of tax that the taxpayer is subsequently

23-24  required to pay pursuant to this chapter.

23-25     2.  If the Internal Revenue Service disallows a deduction

23-26  described in paragraph (b) of subsection 1 and the taxpayer

23-27  claimed a credit on a return for a previous reporting period

23-28  pursuant to subsection 1, the taxpayer shall include the amount of

23-29  that credit in the amount of taxes reported pursuant to this chapter

23-30  in the first return filed with the Board or the Department after the

23-31  deduction is disallowed.

23-32     3.  If a taxpayer collects all or part of the amount paid for live

23-33  entertainment for which he claimed a credit on a return for a

23-34  previous reporting period pursuant to subsection 2, he shall

23-35  include:

23-36     (a) The amount collected in the amount paid for live

23-37  entertainment reported pursuant to paragraph (a) of subsection 1;

23-38  and

23-39     (b) The tax payable on the amount collected in the amount of

23-40  taxes reported,

23-41  in the first return filed with the Board or the Department after that

23-42  collection.

23-43     4.  Except as otherwise provided in subsection 5, upon

23-44  determining that a taxpayer has filed a return which contains one

24-1  or more violations of the provisions of this section, the Board or

24-2  the Department shall:

24-3      (a) For the first return of any taxpayer that contains one or

24-4  more violations, issue a letter of warning to the taxpayer which

24-5  provides an explanation of the violation or violations contained in

24-6  the return.

24-7      (b) For the first or second return, other than a return

24-8  described in paragraph (a), in any calendar year which contains

24-9  one or more violations, assess a penalty equal to the amount of the

24-10  tax which was not reported.

24-11     (c) For the third and each subsequent return in any calendar

24-12  year which contains one or more violations, assess a penalty of

24-13  three times the amount of the tax which was not reported.

24-14     5.  For the purposes of subsection 4, if the first violation of

24-15  this section by any taxpayer was determined by the Board or the

24-16  Department through an audit which covered more than one return

24-17  of the taxpayer, the Board or the Department shall treat all returns

24-18  which were determined through the same audit to contain a

24-19  violation or violations in the manner provided in paragraph (a) of

24-20  subsection 4.

24-21     Sec. 46.  The remedies of the State provided for in this

24-22  chapter are cumulative, and no action taken by the Board, the

24-23  Department or the Attorney General constitutes an election by the

24-24  State to pursue any remedy to the exclusion of any other remedy

24-25  for which provision is made in this chapter.

24-26     Sec. 47.  If the Board or the Department determines that any

24-27  tax, penalty or interest has been paid more than once or has been

24-28  erroneously or illegally collected or computed, the Board or the

24-29  Department shall set forth that fact in its records and shall certify

24-30  to the State Board of Examiners the amount collected in excess of

24-31  the amount legally due and the person from which it was collected

24-32  or by whom it was paid. If approved by the State Board of

24-33  Examiners, the excess amount collected or paid must be credited

24-34  on any amounts then due from the person under this chapter, and

24-35  the balance refunded to the person or his successors in interest.

24-36     Sec. 48.  1.  Except as otherwise provided in NRS 360.235

24-37  and 360.395:

24-38     (a) No refund may be allowed unless a claim for it is filed

24-39  with:

24-40         (1) The Board, if the taxpayer is a licensed gaming

24-41  establishment; or

24-42         (2) The Department, if the taxpayer is not a licensed

24-43  gaming establishment.

24-44  A claim must be filed within 3 years after the last day of the month

24-45  following the month for which the overpayment was made.

25-1      (b) No credit may be allowed after the expiration of the period

25-2  specified for filing claims for refund unless a claim for credit is

25-3  filed with the Board or the Department within that period.

25-4      2.  Each claim must be in writing and must state the specific

25-5  grounds upon which the claim is founded.

25-6      3.  Failure to file a claim within the time prescribed in this

25-7  chapter constitutes a waiver of any demand against the State on

25-8  account of overpayment.

25-9      4.  Within 30 days after rejecting any claim in whole or in

25-10  part, the Board or the Department shall serve notice of its action

25-11  on the claimant in the manner prescribed for service of notice of a

25-12  deficiency determination.

25-13     Sec. 49.  1.  Except as otherwise provided in this section and

25-14  NRS 360.320, interest must be paid upon any overpayment of any

25-15  amount of the tax imposed by this chapter at the rate of 0.5

25-16  percent per month, or fraction thereof, from the last day of the

25-17  calendar month following the month for which the overpayment

25-18  was made. No refund or credit may be made of any interest

25-19  imposed upon the person making the overpayment with respect to

25-20  the amount being refunded or credited.

25-21     2.  The interest must be paid:

25-22     (a) In the case of a refund, to the last day of the calendar

25-23  month following the date upon which the person making the

25-24  overpayment, if he has not already filed a claim, is notified by

25-25  the Board or the Department that a claim may be filed or the date

25-26  upon which the claim is certified to the State Board of Examiners,

25-27  whichever is earlier.

25-28     (b) In the case of a credit, to the same date as that to which

25-29  interest is computed on the tax or amount against which the credit

25-30  is applied.

25-31     3.  If the Board or the Department determines that any

25-32  overpayment has been made intentionally or by reason of

25-33  carelessness, the Board or the Department shall not allow any

25-34  interest on the overpayment.

25-35     Sec. 50.  1.  No injunction, writ of mandate or other legal or

25-36  equitable process may issue in any suit, action or proceeding in

25-37  any court against this state or against any officer of the State to

25-38  prevent or enjoin the collection under this chapter of the tax

25-39  imposed by this chapter or any amount of tax, penalty or interest

25-40  required to be collected.

25-41     2.  No suit or proceeding may be maintained in any court for

25-42  the recovery of any amount alleged to have been erroneously or

25-43  illegally determined or collected unless a claim for refund or credit

25-44  has been filed.

26-1      Sec. 51.  1.  Within 90 days after a final decision upon a

26-2  claim filed pursuant to this chapter is rendered by:

26-3      (a) The Nevada Gaming Commission, the claimant may bring

26-4  an action against the Board on the grounds set forth in the claim.

26-5      (b) The Nevada Tax Commission, the claimant may bring an

26-6  action against the Department on the grounds set forth in the

26-7  claim.

26-8      2.  An action brought pursuant to subsection 1 must be

26-9  brought in a court of competent jurisdiction in Carson City, the

26-10  county of this state where the claimant resides or maintains his

26-11  principal place of business or a county in which any relevant

26-12  proceedings were conducted by the Board or the Department, for

26-13  the recovery of the whole or any part of the amount with respect to

26-14  which the claim has been disallowed.

26-15     3.  Failure to bring an action within the time specified

26-16  constitutes a waiver of any demand against the State on account of

26-17  alleged overpayments.

26-18     Sec. 52.  1.  If the Board fails to mail notice of action on a

26-19  claim within 6 months after the claim is filed, the claimant may

26-20  consider the claim disallowed and file an appeal with the Nevada

26-21  Gaming Commission within 30 days after the last day of the 6-

26-22  month period.

26-23     2.  If the Department fails to mail notice of action on a claim

26-24  within 6 months after the claim is filed, the claimant may consider

26-25  the claim disallowed and file an appeal with the Nevada Tax

26-26  Commission within 30 days after the last day of the 6-month

26-27  period.

26-28     3.  If the claimant is aggrieved by the decision of:

26-29     (a) The Nevada Gaming Commission rendered on appeal, the

26-30  claimant may, within 90 days after the decision is rendered, bring

26-31  an action against the Board on the grounds set forth in the claim

26-32  for the recovery of the whole or any part of the amount claimed as

26-33  an overpayment.

26-34     (b) The Nevada Tax Commission rendered on appeal, the

26-35  claimant may, within 90 days after the decision is rendered, bring

26-36  an action against the Department on the grounds set forth in the

26-37  claim for the recovery of the whole or any part of the amount

26-38  claimed as an overpayment.

26-39     4.  If judgment is rendered for the plaintiff, the amount of the

26-40  judgment must first be credited towards any tax due from the

26-41  plaintiff.

26-42     5.  The balance of the judgment must be refunded to the

26-43  plaintiff.

26-44     Sec. 53.  In any judgment, interest must be allowed at the rate

26-45  of 6 percent per annum upon the amount found to have been

27-1  illegally collected from the date of payment of the amount to the

27-2  date of allowance of credit on account of the judgment, or to a

27-3  date preceding the date of the refund warrant by not more than 30

27-4  days. The date must be determined by the Board or the

27-5  Department.

27-6      Sec. 54.  A judgment may not be rendered in favor of the

27-7  plaintiff in any action brought against the Board or the

27-8  Department to recover any amount paid when the action is

27-9  brought by or in the name of an assignee of the person paying the

27-10  amount or by any person other than the person who paid the

27-11  amount.

27-12     Sec. 55.  1.  The Board or the Department may recover a

27-13  refund or any part thereof which is erroneously made and any

27-14  credit or part thereof which is erroneously allowed in an action

27-15  brought in a court of competent jurisdiction in Carson City or

27-16  Clark County in the name of the State of Nevada.

27-17     2.  The action must be tried in Carson City or Clark County

27-18  unless the court, with the consent of the Attorney General, orders

27-19  a change of place of trial.

27-20     3.  The Attorney General shall prosecute the action, and the

27-21  provisions of NRS, the Nevada Rules of Civil Procedure and the

27-22  Nevada Rules of Appellate Procedure relating to service of

27-23  summons, pleadings, proofs, trials and appeals are applicable to

27-24  the proceedings.

27-25     Sec. 56.  1.  If any amount in excess of $25 has been

27-26  illegally determined, either by the person filing the return or by the

27-27  Board or the Department, the Board or the Department shall

27-28  certify this fact to the State Board of Examiners, and the latter

27-29  shall authorize the cancellation of the amount upon the records of

27-30  the Board or the Department.

27-31     2.  If an amount not exceeding $25 has been illegally

27-32  determined, either by the person filing a return or by the Board or

27-33  the Department, the Board or the Department, without certifying

27-34  this fact to the State Board of Examiners, shall authorize the

27-35  cancellation of the amount upon the records of the Board or the

27-36  Department.

27-37     Sec. 57.  Any licensed gaming establishment liable for the

27-38  payment of the tax imposed by section 36 of this act who willfully

27-39  fails to report, pay or truthfully account for the tax is subject to the

27-40  revocation of his gaming license by the Nevada Gaming

27-41  Commission.

27-42     Sec. 58.  1.  A person shall not:

27-43     (a) Make, cause to be made or permit to be made any false or

27-44  fraudulent return or declaration or false statement in any report

27-45  or declaration, with intent to defraud the State or to evade

28-1  payment of the tax or any part of the tax imposed by this chapter.

28-2      (b) Make, cause to be made or permit to be made any false

28-3  entry in books, records or accounts with intent to defraud the State

28-4  or to evade the payment of the tax or any part of the tax imposed

28-5  by this chapter.

28-6      (c) Keep, cause to be kept or permit to be kept more than one

28-7  set of books, records or accounts with intent to defraud the State

28-8  or to evade the payment of the tax or any part of the tax imposed

28-9  by this chapter.

28-10     2.  Any person who violates the provisions of subsection 1 is

28-11  guilty of a gross misdemeanor.

28-12     Sec. 59.  Chapter 360 of NRS is hereby amended by adding

28-13  thereto the provisions set forth as sections 60 to 66, inclusive, of this

28-14  act.

28-15     Sec. 60.  The Nevada Tax Commission shall adopt

28-16  regulations providing for:

28-17     1.  The electronic submission of returns to the Department;

28-18  and

28-19     2.  The payment of taxes, fees, interest and penalties to the

28-20  Department through the use of credit cards, debit cards and

28-21  electronic transfers of money.

28-22     Sec. 61.  As used in sections 61 to 66, inclusive, of this act,

28-23  unless the context otherwise requires, the words and terms defined

28-24  in sections 62, 63 and 64 of this act have the meanings ascribed to

28-25  them in those sections.

28-26     Sec. 62.  1.  “Business” includes:

28-27     (a) A corporation, partnership, proprietorship, limited-liability

28-28  company, business association, joint venture, limited-liability

28-29  partnership, business trust, and their equivalents organized under

28-30  the laws of another jurisdiction, and any other person that

28-31  conducts an activity for profit; and

28-32     (b) The activities of a natural person which are deemed to be a

28-33  business pursuant to section 65 of this act.

28-34     2.  The term does not include:

28-35     (a) A governmental entity.

28-36     (b) A nonprofit religious, charitable, fraternal or other

28-37  organization that qualifies as a tax-exempt organization pursuant

28-38  to 26 U.S.C. § 501(c), unless the organization has federal taxable

28-39  income for a taxable year from any unrelated trade or business, as

28-40  defined in 26 U.S.C. § 513.

28-41     (c) A person who operates a business from his home and earns

28-42  from that business not more than 66 2/3 percent of the average

28-43  annual wage, as computed pursuant to chapter 612 of NRS and

28-44  rounded to the nearest hundred dollars, for the preceding calendar

28-45  year.

29-1      (d) A business that creates or produces motion pictures. As

29-2  used in this paragraph, “motion pictures” has the meaning

29-3  ascribed to it in NRS 231.020.

29-4      Sec. 63.  1.  “Employee” includes:

29-5      (a) A natural person who receives wages or other

29-6  remuneration from a business for personal services, including

29-7  commissions and bonuses and remuneration payable in a medium

29-8  other than cash; and

29-9      (b) A natural person engaged in the operation of a business.

29-10     2.  The term includes:

29-11     (a) A partner or other co-owner of a business; and

29-12     (b) Except as otherwise provided in subsection 3, a natural

29-13  person reported as an employee to the:

29-14         (1) Employment Security Division of the Department of

29-15  Employment, Training and Rehabilitation;

29-16         (2) Administrator of the Division of Industrial Relations of

29-17  the Department of Business and Industry; or

29-18         (3) Internal Revenue Service on an Employer’s Quarterly

29-19  Federal Tax Return (Form 941), Employer’s Monthly Federal

29-20  Tax Return (Form 941-M), Employer’s Annual Tax Return for

29-21  Agricultural Employees (Form 943) or any equivalent or

29-22  successor form.

29-23     3.  The term does not include:

29-24     (a) A business or an independent contractor that performs

29-25  services on behalf of another business.

29-26     (b) A natural person who is retired or otherwise receiving

29-27  remuneration solely because of past service to the business.

29-28     (c) A newspaper carrier or the immediate supervisor of a

29-29  newspaper carrier who is an independent contractor of the

29-30  newspaper and receives compensation solely from persons who

29-31  purchase the newspaper.

29-32     (d) A natural person who performs all of his duties for the

29-33  business outside of this state.

29-34     4.  An independent contractor is not an employee of a

29-35  business with which he contracts.

29-36     Sec. 64.  “Wages” means any remuneration paid for personal

29-37  services, including commissions, and bonuses and remuneration

29-38  payable in any medium other than cash.

29-39     Sec. 65.  The activity or activities conducted by a natural

29-40  person shall be deemed to be a business that is subject to the

29-41  provisions of sections 61 to 66, inclusive, of this act if the person is

29-42  required to file with the Internal Revenue Service a Schedule C

29-43  (Form 1040), Profit or Loss From Business, or its equivalent or

29-44  successor form, a Schedule E (Form 1040), Supplemental Income

29-45  and Loss, or its equivalent or successor form, or a Schedule F

30-1  (Form 1040), Profit or Loss From Farming, or its equivalent or

30-2  successor form, for the business.

30-3      Sec. 66.  1.  Except as otherwise provided in subsection 8, a

30-4  person shall not conduct a business in this state unless he has a

30-5  business license issued by the Department.

30-6      2.  An application for a business license must:

30-7      (a) Be made upon a form prescribed by the Department;

30-8      (b) Set forth the name under which the applicant transacts or

30-9  intends to transact business and the location of his place or places

30-10  of business;

30-11     (c) Declare the estimated number of employees for the

30-12  previous calendar quarter;

30-13     (d) Be accompanied by a fee of $75; and

30-14     (e) Include any other information that the Department deems

30-15  necessary.

30-16     3.  The application must be signed by:

30-17     (a) The owner, if the business is owned by a natural person;

30-18     (b) A member or partner, if the business is owned by an

30-19  association or partnership; or

30-20     (c) An officer or some other person specifically authorized to

30-21  sign the application, if the business is owned by a corporation.

30-22     4.  If the application is signed pursuant to paragraph (c) of

30-23  subsection 3, written evidence of the signer’s authority must be

30-24  attached to the application.

30-25     5.  A person who has been issued a business license by the

30-26  Department shall submit a fee of $75 to the Department on or

30-27  before the last day of the month in which the anniversary date of

30-28  issuance of the business license occurs in each year, unless the

30-29  person submits a written statement to the Department, at least 10

30-30  days before the anniversary date, indicating that the person will

30-31  not be conducting business in this state after the anniversary date.

30-32     6.  The business license required to be obtained pursuant to

30-33  this section is in addition to any license to conduct business that

30-34  must be obtained from the local jurisdiction in which the business

30-35  is being conducted.

30-36     7.  For the purposes of sections 61 to 66, inclusive, of this act,

30-37  a person shall be deemed to conduct a business in this state if a

30-38  business for which the person is responsible:

30-39     (a) Is organized pursuant to title 7 of NRS, other than a

30-40  business organized pursuant to chapter 82 or 84 of NRS;

30-41     (b) Has an office or other base of operations in this state; or

30-42     (c) Pays wages or other remuneration to a natural person who

30-43  performs in this state any of the duties for which he is paid.

30-44     8.  A person who takes part in a trade show or convention

30-45  held in this state for a purpose related to the conduct of a business

31-1  is not required to obtain a business license specifically for that

31-2  event.

31-3      Sec. 67.  NRS 360.095 is hereby amended to read as follows:

31-4      360.095  In the adoption of regulations, policies of

31-5  enforcement, and policies for auditing of taxpayers, with respect to

31-6  all taxes and fees for whose administration the Department is

31-7  responsible, the Nevada Tax Commission shall apply the following

31-8  principles:

31-9      1.  Forms, instructions and regulations governing the

31-10  computation of the amount of tax due must be brief and easily

31-11  understood.

31-12     2.  In cases where another authority, such as the United States

31-13  or a local government, also imposes a tax upon the same property or

31-14  revenue, the mechanism for collecting the tax imposed by the State

31-15  must be as nearly compatible with the collection of the other taxes

31-16  as is feasible.

31-17     3.  Unless a change is made necessary by statute or to preserve

31-18  compatibility with a tax imposed by another authority, the forms,

31-19  instructions and regulations must remain the same from year to year,

31-20  to make the taxpayer’s liability as predictable as is feasible.

31-21     4.  Exemptions or waivers, where permitted by statute, must be

31-22  granted:

31-23     (a) Equitably among eligible taxpayers; and

31-24     (b) As sparingly as is consistent with the legislative intent, to

31-25  retain the broadest feasible base for the tax affected.

31-26     5.  Audits and other procedures for enforcement must be

31-27  applied as uniformly as is feasible, not only as among persons

31-28  subject to a particular tax but also as among different taxes[.] , but

31-29  must consider a weighting of indicators of noncompliance.

31-30     6.  Collection of taxes due must be pursued in an equitable

31-31  manner, so that every taxpayer pays the full amount imposed by

31-32  law.

31-33     Sec. 68.  NRS 360.225 is hereby amended to read as follows:

31-34      360.225  1.  During the course of an investigation undertaken

31-35  pursuant to NRS 360.130 of a person claiming:

31-36     (a) A partial abatement of property taxes pursuant to NRS

31-37  361.0687;

31-38     (b) [An exemption from taxes upon the privilege of doing

31-39  business in this state pursuant to NRS 364A.170;

31-40     (c)] A deferral of the payment of taxes on the sale of capital

31-41  goods pursuant to NRS 372.397 or 374.402; or

31-42     [(d)] (c) An abatement of taxes on the gross receipts from the

31-43  sale, storage, use or other consumption of eligible machinery or

31-44  equipment pursuant to NRS 374.357,

32-1  the Department shall investigate whether the person meets the

32-2  eligibility requirements for the abatement, partial abatement[,

32-3  exemption] or deferral that the person is claiming.

32-4      2.  If the Department finds that the person does not meet the

32-5  eligibility requirements for the abatement[, exemption] or deferral

32-6  which the person is claiming, the Department shall report its

32-7  findings to the Commission on Economic Development and take

32-8  any other necessary actions.

32-9      Sec. 69.  NRS 360.2935 is hereby amended to read as follows:

32-10      360.2935  Except as otherwise provided in [NRS 361.485,] this

32-11  title, a taxpayer is entitled to receive on any overpayment of taxes,

32-12  after the offset required by NRS 360.320 has been made, a refund

32-13  together with interest at a rate determined pursuant to NRS 17.130.

32-14  No interest is allowed on a refund of any penalties or interest paid

32-15  by a taxpayer.

32-16     Sec. 70.  NRS 360.300 is hereby amended to read as follows:

32-17      360.300  1.  If a person fails to file a return or the Department

32-18  is not satisfied with the return or returns of any tax, contribution or

32-19  premium or amount of tax, contribution or premium required to be

32-20  paid to the State by any person, in accordance with the applicable

32-21  provisions of this chapter, chapter 362, [364A,] 369, 370, 372,

32-22  372A, 374, 377, 377A or 444A of NRS, NRS 482.313, or chapter

32-23  585 or 680B of NRS , or sections 2 to 24, inclusive, or 24.12 to

32-24  24.74, inclusive, of this act, as administered or audited by the

32-25  Department, it may compute and determine the amount required to

32-26  be paid upon the basis of:

32-27     (a) The facts contained in the return;

32-28     (b) Any information within its possession or that may come into

32-29  its possession; or

32-30     (c) Reasonable estimates of the amount.

32-31     2.  One or more deficiency determinations may be made with

32-32  respect to the amount due for one or for more than one period.

32-33     3.  In making its determination of the amount required to be

32-34  paid, the Department shall impose interest on the amount of tax

32-35  determined to be due, calculated at the rate and in the manner set

32-36  forth in NRS 360.417, unless a different rate of interest is

32-37  specifically provided by statute.

32-38     4.  The Department shall impose a penalty of 10 percent in

32-39  addition to the amount of a determination that is made in the case of

32-40  the failure of a person to file a return with the Department.

32-41     5.  When a business is discontinued, a determination may be

32-42  made at any time thereafter within the time prescribed in NRS

32-43  360.355 as to liability arising out of that business, irrespective of

32-44  whether the determination is issued before the due date of the

32-45  liability.

33-1      Sec. 71.  NRS 360.417 is hereby amended to read as follows:

33-2      360.417  Except as otherwise provided in NRS 360.232 and

33-3  360.320, and unless a different penalty or rate of interest is

33-4  specifically provided by statute, any person who fails to pay any tax

33-5  provided for in chapter 362, [364A,] 369, 370, 372, 374, 377, 377A,

33-6  444A or 585 of NRS, or sections 2 to 24, inclusive, or 24.12 to

33-7  24.74, inclusive, of this act, or the fee provided for in NRS 482.313,

33-8  to the State or a county within the time required, shall pay a penalty

33-9  of not more than 10 percent of the amount of the tax or fee which is

33-10  owed, as determined by the Department, in addition to the tax or fee,

33-11  plus interest at the rate of 1 percent per month, or fraction of a

33-12  month, from the last day of the month following the period for

33-13  which the amount or any portion of the amount should have been

33-14  reported until the date of payment. The amount of any penalty

33-15  imposed must be based on a graduated schedule adopted by the

33-16  Nevada Tax Commission which takes into consideration the length

33-17  of time the tax or fee remained unpaid.

33-18     Sec. 72.  NRS 360.419 is hereby amended to read as follows:

33-19      360.419  1.  If the Executive Director or a designated hearing

33-20  officer finds that the failure of a person to make a timely return or

33-21  payment of a tax imposed pursuant to NRS 361.320 or chapter

33-22  361A, 376A, 377 or 377A of NRS, or by chapter 362, [364A,] 369,

33-23  370, 372, 372A, 374, 375A or 375B of NRS, or sections 2 to 24,

33-24  inclusive, or 24.12 to 24.74, inclusive, of this act is the result of

33-25  circumstances beyond his control and occurred despite the exercise

33-26  of ordinary care and without intent, the Department may relieve him

33-27  of all or part of any interest or penalty , or both.

33-28     2.  A person seeking this relief must file with the Department a

33-29  statement under oath setting forth the facts upon which he bases his

33-30  claim.

33-31     3.  The Department shall disclose, upon the request of any

33-32  person:

33-33     (a) The name of the person to whom relief was granted; and

33-34     (b) The amount of the relief.

33-35     4.  The Executive Director or a designated hearing officer shall

33-36  act upon the request of a taxpayer seeking relief pursuant to NRS

33-37  361.4835 which is deferred by a county treasurer or county assessor.

33-38     Sec. 73.  NRS 360.510 is hereby amended to read as follows:

33-39      360.510  1.  If any person is delinquent in the payment of any

33-40  tax or fee administered by the Department or if a determination has

33-41  been made against him which remains unpaid, the Department may:

33-42     (a) Not later than 3 years after the payment became delinquent

33-43  or the determination became final; or

33-44     (b) Not later than 6 years after the last recording of an abstract

33-45  of judgment or of a certificate constituting a lien for tax owed,

34-1  give a notice of the delinquency and a demand to transmit

34-2  personally or by registered or certified mail to any person,

34-3  including, without limitation, any officer or department of this state

34-4  or any political subdivision or agency of this state, who has in his

34-5  possession or under his control any credits or other personal

34-6  property belonging to the delinquent, or owing any debts to the

34-7  delinquent or person against whom a determination has been made

34-8  which remains unpaid, or owing any debts to the delinquent or that

34-9  person. In the case of any state officer, department or agency, the

34-10  notice must be given to the officer, department or agency before

34-11  the Department presents the claim of the delinquent taxpayer to the

34-12  State Controller.

34-13     2.  A state officer, department or agency which receives such a

34-14  notice may satisfy any debt owed to it by that person before it

34-15  honors the notice of the Department.

34-16     3.  After receiving the demand to transmit, the person notified

34-17  by the demand may not transfer or otherwise dispose of the credits,

34-18  other personal property, or debts in his possession or under his

34-19  control at the time he received the notice until the Department

34-20  consents to a transfer or other disposition.

34-21     4.  Every person notified by a demand to transmit shall, within

34-22  10 days after receipt of the demand to transmit, inform the

34-23  Department of[,] and transmit to the Department all such credits,

34-24  other personal property[,] or debts in his possession, under his

34-25  control or owing by him within the time and in the manner

34-26  requested by the Department. Except as otherwise provided in

34-27  subsection 5, no further notice is required to be served to that

34-28  person.

34-29     5.  If the property of the delinquent taxpayer consists of a series

34-30  of payments owed to him, the person who owes or controls the

34-31  payments shall transmit the payments to the Department until

34-32  otherwise notified by the Department. If the debt of the delinquent

34-33  taxpayer is not paid within 1 year after the Department issued the

34-34  original demand to transmit, the Department shall issue another

34-35  demand to transmit to the person responsible for making the

34-36  payments informing him to continue to transmit payments to

34-37  the Department or that his duty to transmit the payments to the

34-38  Department has ceased.

34-39     6.  If the notice of the delinquency seeks to prevent the transfer

34-40  or other disposition of a deposit in a bank or credit union or other

34-41  credits or personal property in the possession or under the control of

34-42  a bank, credit union or other depository institution, the notice must

34-43  be delivered or mailed to any branch or office of the bank, credit

34-44  union or other depository institution at which the deposit is carried

34-45  or at which the credits or personal property is held.

35-1      7.  If any person notified by the notice of the delinquency

35-2  makes any transfer or other disposition of the property or debts

35-3  required to be withheld or transmitted, to the extent of the value of

35-4  the property or the amount of the debts thus transferred or paid, he is

35-5  liable to the State for any indebtedness due pursuant to this chapter,

35-6  or chapter 362, [364A,] 369, 370, 372, 372A, 374, 377, 377A or

35-7  444A of NRS, NRS 482.313, or chapter 585 or 680B of NRS , or

35-8  sections 2 to 24, inclusive, or 24.12 to 24.74, inclusive, of this act

35-9  from the person with respect to whose obligation the notice was

35-10  given if solely by reason of the transfer or other disposition the State

35-11  is unable to recover the indebtedness of the person with respect to

35-12  whose obligation the notice was given.

35-13     Sec. 74.  NRS 360.750 is hereby amended to read as follows:

35-14      360.750  1.  A person who intends to locate or expand a

35-15  business in this state may apply to the Commission on Economic

35-16  Development for a partial abatement of one or more of the taxes

35-17  imposed on the new or expanded business pursuant to chapter 361[,

35-18  364A] or 374 of NRS.

35-19     2.  The Commission on Economic Development shall approve

35-20  an application for a partial abatement if the Commission makes the

35-21  following determinations:

35-22     (a) The business is consistent with:

35-23         (1) The State Plan for Industrial Development and

35-24  Diversification that is developed by the Commission pursuant to

35-25  NRS 231.067; and

35-26         (2) Any guidelines adopted pursuant to the State Plan.

35-27     (b) The applicant has executed an agreement with the

35-28  Commission which states that the business will, after the date on

35-29  which a certificate of eligibility for the abatement is issued pursuant

35-30  to subsection 5, continue in operation in this state for a period

35-31  specified by the Commission, which must be at least 5 years, and

35-32  will continue to meet the eligibility requirements set forth in this

35-33  subsection. The agreement must bind the successors in interest of

35-34  the business for the specified period.

35-35     (c) The business is registered pursuant to the laws of this state or

35-36  the applicant commits to obtain a valid business license and all other

35-37  permits required by the county, city or town in which the business

35-38  operates.

35-39     (d) Except as otherwise provided in NRS 361.0687, if the

35-40  business is a new business in a county whose population is 100,000

35-41  or more or a city whose population is 60,000 or more, the business

35-42  meets at least two of the following requirements:

35-43         (1) The business will have 75 or more full-time employees

35-44  on the payroll of the business by the fourth quarter that it is in

35-45  operation.

36-1          (2) Establishing the business will require the business to

36-2  make a capital investment of at least $1,000,000 in this state.

36-3          (3) The average hourly wage that will be paid by the new

36-4  business to its employees in this state is at least 100 percent of the

36-5  average statewide hourly wage as established by the Employment

36-6  Security Division of the Department of Employment, Training and

36-7  Rehabilitation on July 1 of each fiscal year and:

36-8             (I) The business will provide a health insurance plan for

36-9  all employees that includes an option for health insurance coverage

36-10  for dependents of the employees; and

36-11             (II) The cost to the business for the benefits the business

36-12  provides to its employees in this state will meet the minimum

36-13  requirements for benefits established by the Commission by

36-14  regulation pursuant to subsection 9.

36-15     (e) Except as otherwise provided in NRS 361.0687, if the

36-16  business is a new business in a county whose population is less than

36-17  100,000 or a city whose population is less than 60,000, the business

36-18  meets at least two of the following requirements:

36-19         (1) The business will have 25 or more full-time employees

36-20  on the payroll of the business by the fourth quarter that it is in

36-21  operation.

36-22         (2) Establishing the business will require the business to

36-23  make a capital investment of at least $250,000 in this state.

36-24         (3) The average hourly wage that will be paid by the new

36-25  business to its employees in this state is at least 100 percent of the

36-26  average statewide hourly wage as established by the Employment

36-27  Security Division of the Department of Employment, Training and

36-28  Rehabilitation on July 1 of each fiscal year and:

36-29             (I) The business will provide a health insurance plan for

36-30  all employees that includes an option for health insurance coverage

36-31  for dependents of the employees; and

36-32             (II) The cost to the business for the benefits the business

36-33  provides to its employees in this state will meet the minimum

36-34  requirements for benefits established by the Commission by

36-35  regulation pursuant to subsection 9.

36-36     (f) If the business is an existing business, the business meets at

36-37  least two of the following requirements:

36-38         (1) The business will increase the number of employees on

36-39  its payroll by 10 percent more than it employed in the immediately

36-40  preceding fiscal year or by six employees, whichever is greater.

36-41         (2) The business will expand by making a capital investment

36-42  in this state in an amount equal to at least 20 percent of the value of

36-43  the tangible property possessed by the business in the immediately

36-44  preceding fiscal year. The determination of the value of the tangible

37-1  property possessed by the business in the immediately preceding

37-2  fiscal year must be made by the:

37-3             (I) County assessor of the county in which the business

37-4  will expand, if the business is locally assessed; or

37-5              (II) Department, if the business is centrally assessed.

37-6          (3) The average hourly wage that will be paid by the existing

37-7  business to its new employees in this state is at least 100 percent of

37-8  the average statewide hourly wage as established by the

37-9  Employment Security Division of the Department of Employment,

37-10  Training and Rehabilitation on July 1 of each fiscal year and:

37-11             (I) The business will provide a health insurance plan for

37-12  all new employees that includes an option for health insurance

37-13  coverage for dependents of the employees; and

37-14             (II) The cost to the business for the benefits the business

37-15  provides to its new employees in this state will meet the minimum

37-16  requirements for benefits established by the Commission by

37-17  regulation pursuant to subsection 9.

37-18     3.  Notwithstanding the provisions of subsection 2, the

37-19  Commission on Economic Development may:

37-20     (a) Approve an application for a partial abatement by a business

37-21  that does not meet the requirements set forth in paragraph (d), (e) or

37-22  (f) of subsection 2;

37-23     (b) Make the requirements set forth in paragraph (d), (e) or (f) of

37-24  subsection 2 more stringent; or

37-25     (c) Add additional requirements that a business must meet to

37-26  qualify for a partial abatement,

37-27  if the Commission determines that such action is necessary.

37-28     4.  If a person submits an application to the Commission on

37-29  Economic Development pursuant to subsection 1, the Commission

37-30  shall provide notice to the governing body of the county and the city

37-31  or town, if any, in which the person intends to locate or expand a

37-32  business. The notice required pursuant to this subsection must set

37-33  forth the date, time and location of the hearing at which the

37-34  Commission will consider the application.

37-35     5.  If the Commission on Economic Development approves an

37-36  application for a partial abatement, the Commission shall

37-37  immediately forward a certificate of eligibility for the abatement to:

37-38     (a) The Department;

37-39     (b) The Nevada Tax Commission; and

37-40     (c) If the partial abatement is from the property tax imposed

37-41  pursuant to chapter 361 of NRS, the county treasurer.

37-42     6.  An applicant for a partial abatement pursuant to this section

37-43  or an existing business whose partial abatement is in effect shall,

37-44  upon the request of the Executive Director of the Commission on

37-45  Economic Development, furnish the Executive Director with copies

38-1  of all records necessary to verify that the applicant meets the

38-2  requirements of subsection 2.

38-3      7.  If a business whose partial abatement has been approved

38-4  pursuant to this section and is in effect ceases:

38-5      (a) To meet the requirements set forth in subsection 2; or

38-6      (b) Operation before the time specified in the agreement

38-7  described in paragraph (b) of subsection 2,

38-8  the business shall repay to the Department or, if the partial

38-9  abatement was from the property tax imposed pursuant to chapter

38-10  361 of NRS, to the county treasurer, the amount of the exemption

38-11  that was allowed pursuant to this section before the failure of the

38-12  business to comply unless the Nevada Tax Commission determines

38-13  that the business has substantially complied with the requirements of

38-14  this section. Except as otherwise provided in NRS 360.232 and

38-15  360.320, the business shall, in addition to the amount of the

38-16  exemption required to be paid pursuant to this subsection, pay

38-17  interest on the amount due at the rate most recently established

38-18  pursuant to NRS 99.040 for each month, or portion thereof, from the

38-19  last day of the month following the period for which the payment

38-20  would have been made had the partial abatement not been approved

38-21  until the date of payment of the tax.

38-22     8.  A county treasurer:

38-23     (a) Shall deposit any money that he receives pursuant to

38-24  subsection 7 in one or more of the funds established by a local

38-25  government of the county pursuant to NRS 354.6113 or 354.6115;

38-26  and

38-27     (b) May use the money deposited pursuant to paragraph (a) only

38-28  for the purposes authorized by NRS 354.6113 and 354.6115.

38-29     9.  The Commission on Economic Development:

38-30     (a) Shall adopt regulations relating to:

38-31         (1) The minimum level of benefits that a business must

38-32  provide to its employees if the business is going to use benefits paid

38-33  to employees as a basis to qualify for a partial abatement; and

38-34         (2) The notice that must be provided pursuant to

38-35  subsection 4.

38-36     (b) May adopt such other regulations as the Commission on

38-37  Economic Development determines to be necessary to carry out the

38-38  provisions of this section.

38-39     10.  The Nevada Tax Commission:

38-40     (a) Shall adopt regulations regarding:

38-41         (1) The capital investment that a new business must make to

38-42  meet the requirement set forth in paragraph (d) or (e) of subsection

38-43  2; and

38-44         (2) Any security that a business is required to post to qualify

38-45  for a partial abatement pursuant to this section.

39-1      (b) May adopt such other regulations as the Nevada Tax

39-2  Commission determines to be necessary to carry out the provisions

39-3  of this section.

39-4      11.  An applicant for an abatement who is aggrieved by a final

39-5  decision of the Commission on Economic Development may

39-6  petition for judicial review in the manner provided in chapter 233B

39-7  of NRS.

39-8      Sec. 75.  NRS 360A.020 is hereby amended to read as follows:

39-9      360A.020  The Department shall adopt [such] :

39-10     1.  Such regulations as are necessary to carry out the provisions

39-11  of this chapter.

39-12     2.  Regulations providing for:

39-13     (a) The electronic submission of returns to the Department;

39-14  and

39-15     (b) The payment to the Department of any amount required to

39-16  be paid pursuant to this chapter or chapter 365, 366 or 373 of

39-17  NRS, or NRS 590.120 or 590.840 through the use of credit cards,

39-18  debit cards and electronic transfers of money.

39-19     Sec. 75.3. NRS 364A.020 is hereby amended to read as

39-20  follows:

39-21      364A.020  1.  “Business” includes:

39-22     (a) A corporation, partnership, proprietorship, limited-liability

39-23  company, business association , joint venture, limited-liability

39-24  partnership, business trust and their equivalents organized under

39-25  the laws of this state or another jurisdiction and any other [similar]

39-26  organization that conducts an activity for profit;

39-27     (b) The activities of a natural person which are deemed to be a

39-28  business pursuant to NRS 364A.120; and

39-29     (c) A trade show or convention held in this state in which a

39-30  business described in paragraph (a) or (b) takes part, or which a

39-31  person who conducts such a business attends, for a purpose related

39-32  to the conduct of the business.

39-33     2.  [The term includes an independent contractor.

39-34     3. ] The term does not include:

39-35     (a) A nonprofit religious, charitable, fraternal or other

39-36  organization that qualifies as a tax-exempt organization pursuant to

39-37  26 U.S.C. § 501(c) [;] , unless the organization has taxable income

39-38  for the purposes of federal income taxation from any unrelated

39-39  trade or business, as defined in 26 U.S.C. 513;

39-40     (b) A governmental entity; [or]

39-41     (c) A person who operates a business from his home and earns

39-42  from that business not more than 66 2/3 percent of the average

39-43  annual wage, as computed for the preceding calendar year

39-44  pursuant to chapter 612 of NRS and rounded to the nearest

39-45  hundred dollars; or

40-1      (d) A business that creates or produces motion pictures. As used

40-2  in this paragraph, “motion pictures” has the meaning ascribed to it

40-3  in NRS 231.020.

40-4      Sec. 75.7. NRS 364A.120 is hereby amended to read as

40-5  follows:

40-6      364A.120  The activity or activities conducted by a natural

40-7  person shall be deemed to be a business that is subject to the

40-8  provisions of this chapter if the person files with the Internal

40-9  Revenue Service a Schedule C (Form 1040), Profit or Loss from

40-10  Business , [Form,] or its equivalent or successor form, a Schedule E

40-11  (Form 1040), Supplemental Income and Loss, or its equivalent or

40-12  successor form, or a Schedule F (Form 1040), Farm Income and

40-13  Expenses , [Form,] or its equivalent or successor form, for the

40-14  activity or activities.

40-15     Sec. 76. NRS 364A.130 is hereby amended to read as follows:

40-16      364A.130  1.  Except as otherwise provided in subsection [6,]

40-17  8, a person shall not conduct a business in this state unless he has a

40-18  business license issued by the Department.

40-19     2.  [The] An application for a business license must:

40-20     (a) Be made upon a form prescribed by the Department;

40-21     (b) Set forth the name under which the applicant transacts or

40-22  intends to transact business and the location of his place or places of

40-23  business;

40-24     (c) Declare the estimated number of employees for the previous

40-25  calendar quarter;

40-26     (d) Be accompanied by a fee of [$25;] $75; and

40-27     (e) Include any other information that the Department deems

40-28  necessary.

40-29     3.  The application must be signed by:

40-30     (a) The owner, if the business is owned by a natural person;

40-31     (b) A member or partner, if the business is owned by an

40-32  association or partnership; or

40-33     (c) An officer or some other person specifically authorized to

40-34  sign the application, if the business is owned by a corporation.

40-35     4.  If the application is signed pursuant to paragraph (c) of

40-36  subsection 3, written evidence of the signer’s authority must be

40-37  attached to the application.

40-38     5.  A person who has been issued a business license by the

40-39  Department shall submit a fee of $75 to the Department on or

40-40  before the last day of the month in which the anniversary date of

40-41  issuance of the business license occurs in each year, unless the

40-42  person submits a written statement to the Department, at least 10

40-43  days before the anniversary date, indicating that the person will

40-44  not be conducting business in this state after the anniversary date.

41-1      6.  The business license required to be obtained pursuant to

41-2  this section is in addition to any license to conduct business that

41-3  must be obtained from the local jurisdiction in which the business

41-4  is being conducted.

41-5      7.  For the purposes of this chapter, a person shall be deemed to

41-6  conduct a business in this state if a business for which the person is

41-7  responsible:

41-8      (a) Is [incorporated] organized pursuant to [chapter 78 or 78A]

41-9  title 7 of NRS[;] , other than a business organized pursuant to

41-10  chapter 82 or 84 of NRS;

41-11     (b) Has an office or other base of operations in this state; or

41-12     (c) Pays wages or other remuneration to a natural person who

41-13  performs in this state any of the duties for which he is paid.

41-14     [6.] 8. A person who takes part in a trade show or convention

41-15  held in this state for a purpose related to the conduct of a business is

41-16  not required to obtain a business license specifically for that event.

41-17     Sec. 77.  NRS 369.174 is hereby amended to read as follows:

41-18      369.174  Each month, the State Controller shall transfer to the

41-19  Tax on Liquor Program Account in the State General Fund, from the

41-20  tax on liquor containing more than 22 percent of alcohol by volume,

41-21  the portion of the tax which exceeds [$1.90] $3.72 per wine gallon.

41-22     Sec. 78.  NRS 369.330 is hereby amended to read as follows:

41-23      369.330  Except as otherwise provided in this chapter, an excise

41-24  tax is hereby levied and must be collected respecting all liquor and

41-25  upon the privilege of importing, possessing, storing or selling liquor,

41-26  according to the following rates and classifications:

41-27     1.  On liquor containing more than 22 percent of alcohol by

41-28  volume, [$2.05] $3.87 per wine gallon or proportionate part thereof.

41-29     2.  On liquor containing more than 14 percent up to and

41-30  including 22 percent of alcohol by volume, [75 cents] $1.42 per

41-31  wine gallon or proportionate part thereof.

41-32     3.  On liquor containing from one-half of 1 percent up to and

41-33  including 14 percent of alcohol by volume, [40] 76 cents per wine

41-34  gallon or proportionate part thereof.

41-35     4.  On all malt beverage liquor brewed or fermented and bottled

41-36  in or outside this state, [9] 17 cents per gallon.

41-37     Sec. 79. NRS 369.370 is hereby amended to read as follows:

41-38      369.370  1.  For the privilege of importing, possessing, storing

41-39  or selling liquors, all licensed importers and manufacturers of liquor

41-40  in this state shall pay the excise tax imposed and established by this

41-41  chapter.

41-42     2.  If, after the tax is paid on any such liquor, satisfactory

41-43  evidence is presented to the Department that the imports have been

41-44  actually exported and sold outside this state in a manner not in

41-45  conflict with the law of the place of sale, the Department shall direct

42-1  that a refund or credit of the tax so paid be made to the taxpayer.

42-2  The taxpayer shall report all such exports and imports, and pay the

42-3  tax on the imports monthly, on forms and subject to regulations

42-4  prescribed by the Department.

42-5      3.  The excise tax imposed by this chapter is due on or before

42-6  the 20th day of the following month. If all such taxes are paid on or

42-7  before the 15th day of the following month, a discount in the

42-8  amount of [3] 0.5 percent of the tax must be allowed to the taxpayer.

42-9  The Department may, for good cause, extend for not more than 15

42-10  days after the date the tax is due the time for paying the tax if a

42-11  request for such an extension of time is received by the Department

42-12  on or before the date the tax was due. If such an extension is

42-13  granted, interest accrues from the original date the tax was due.

42-14     4.  The Department shall allow refunds or credits on any

42-15  shipments lost, stolen or damaged in transit, or damaged or spoiled

42-16  on the premises, may require all claims in connection therewith to

42-17  be sworn to and may make ratable tax adjustments, credits or

42-18  refunds to effectuate the purposes of this chapter.

42-19     Sec. 80.  NRS 370.165 is hereby amended to read as follows:

42-20      370.165  There is hereby levied a tax upon the purchase or

42-21  possession of cigarettes by a consumer in the State of Nevada at the

42-22  rate of [17.5] 45 mills per cigarette. The tax may be represented and

42-23  precollected by the affixing of a revenue stamp or other approved

42-24  evidence of payment to each package, packet or container in which

42-25  cigarettes are sold. The tax must be precollected by the wholesale or

42-26  retail dealer, and must be recovered from the consumer by adding

42-27  the amount of the tax to the selling price. Each person who sells

42-28  cigarettes at retail shall prominently display on his premises a notice

42-29  that the tax is included in the selling price and is payable under the

42-30  provisions of this chapter.

42-31     Sec. 81. NRS 370.220 is hereby amended to read as follows:

42-32      370.220  In the sale of any cigarette revenue stamps or any

42-33  metered machine settings to a licensed cigarette dealer, the

42-34  Department and its agents shall allow the purchaser a discount of [3]

42-35  0.5 percent against the amount of excise tax otherwise due for the

42-36  services rendered in affixing cigarette revenue stamps or metered

42-37  machine impressions to the cigarette packages.

42-38     Sec. 82.  NRS 370.260 is hereby amended to read as follows:

42-39      370.260  1.  All taxes and license fees imposed by the

42-40  provisions of NRS 370.001 to 370.430, inclusive, less any refunds

42-41  granted as provided by law, must be paid to the Department in the

42-42  form of remittances payable to the Department.

42-43     2.  The Department shall:

42-44     (a) As compensation to the State for the costs of collecting the

42-45  taxes and license fees, transmit each month the sum the Legislature

43-1  specifies from the remittances made to it pursuant to subsection 1

43-2  during the preceding month to the State Treasurer for deposit to the

43-3  credit of the Department. The deposited money must be expended

43-4  by the Department in accordance with its work program.

43-5      (b) From the remittances made to it pursuant to subsection 1

43-6  during the preceding month, less the amount transmitted pursuant to

43-7  paragraph (a), transmit each month the portion of the tax which is

43-8  equivalent to [12.5] 40 mills per cigarette to the State Treasurer for

43-9  deposit to the credit of the Account for the Tax on Cigarettes in the

43-10  State General Fund.

43-11     (c) Transmit the balance of the payments each month to the

43-12  State Treasurer for deposit in the Local Government Tax

43-13  Distribution Account created by NRS 360.660.

43-14     (d) Report to the State Controller monthly the amount of

43-15  collections.

43-16     3.  The money deposited pursuant to paragraph (c) of

43-17  subsection 2 in the Local Government Tax Distribution Account is

43-18  hereby appropriated to Carson City andto each of the counties in

43-19  proportion to their respective populations and must be credited to

43-20  the respective accounts of Carson City and each county.

43-21     Sec. 83.  NRS 370.350 is hereby amended to read as follows:

43-22      370.350  1.  Except as otherwise provided in subsection 3, a

43-23  tax is hereby levied and imposed upon the use of cigarettes in this

43-24  state.

43-25     2.  The amount of the use tax is [17.5] 45 mills per cigarette.

43-26     3.  The use tax does not apply where:

43-27     (a) Nevada cigarette revenue stamps have been affixed to

43-28  cigarette packages as required by law.

43-29     (b) Tax exemption is provided for in this chapter.

43-30     Sec. 84. NRS 370.450 is hereby amended to read as follows:

43-31      370.450  1.  Except as otherwise provided in subsection 2,

43-32  there is hereby imposed upon the purchase or possession of products

43-33  made from tobacco, other than cigarettes, by a customer in this state

43-34  a tax of 30 percent of the wholesale price of those products.

43-35     2.  The provisions of subsection 1 do not apply to those

43-36  products which are:

43-37     (a) Shipped out of the State for sale and use outside the State; or

43-38     (b) Displayed or exhibited at a trade show, convention or other

43-39  exhibition in this state by a manufacturer or wholesale dealer who is

43-40  not licensed in this state.

43-41     3.  This tax must be collected and paid by the wholesale dealer

43-42  to the Department, in accordance with the provisions of NRS

43-43  370.465, after the sale or distribution of those products by the

43-44  wholesale dealer. The wholesale dealer is entitled to retain [2] 0.5

43-45  percent of the taxes collected to cover the costs of collecting and

44-1  administering the taxes[.] if the taxes are paid in accordance with

44-2  the provisions of NRS 370.465.

44-3      4.  Any wholesale dealer who sells or distributes any of those

44-4  products without paying the tax provided for by this section is guilty

44-5  of a misdemeanor.

44-6      Sec. 85. NRS 370.490 is hereby amended to read as follows:

44-7      370.490  1.  The Department shall allow a credit of 30 percent

44-8  of the wholesale price, less a discount of [2] 0.5 percent for the

44-9  services rendered in collecting the tax, for products made from

44-10  tobacco, other than cigarettes, upon which the tax has been paid

44-11  pursuant to NRS 370.450 and that may no longer be sold. If the

44-12  products have been purchased and delivered, a credit memo of the

44-13  manufacturer is required for proof of returned merchandise.

44-14     2.  A credit must also be granted for any products made from

44-15  tobacco, other than cigarettes, shipped from this state and destined

44-16  for retail sale and consumption outside the State on which the tax

44-17  has previously been paid. A duplicate or copy of the invoice is

44-18  required for proof of the sale outside the State.

44-19     3.  A wholesale dealer may claim a credit by filing with the

44-20  Department the proof required by this section. The claim must be

44-21  made on a form prescribed by the Department.

44-22     Sec. 86.  NRS 372.130 is hereby amended to read as follows:

44-23      372.130  At the time of making an application, the applicant

44-24  must pay to the Department a permit fee of [$1] $5 for each permit.

44-25     Sec. 87.  NRS 372.140 is hereby amended to read as follows:

44-26      372.140  A seller whose permit has been previously suspended

44-27  or revoked must pay the Department a fee of [$1] $5 for the renewal

44-28  or issuance of a permit.

44-29     Sec. 88.  NRS 372.220 is hereby amended to read as follows:

44-30      372.220  1.  Every retailer who sells tangible personal

44-31  property for storage, use or other consumption in this state shall

44-32  register with the Department and give:

44-33     [1.] (a) The name and address of all agents operating in this

44-34  state.

44-35     [2.] (b) The location of all distribution or sales houses or offices

44-36  or other places of business in this state.

44-37     [3.] (c) Such other information as the Department may require.

44-38     2.  Every business that purchases tangible personal property

44-39  for storage, use or other consumption in this state shall, at the

44-40  time the business obtains a business license pursuant to NRS

44-41  364A.130, register with the Department on a form prescribed by

44-42  the Department. As used in this section, “business” has the

44-43  meaning ascribed to it in NRS 364A.020.

 

 

45-1      Sec. 89.  NRS 372.220 is hereby amended to read as follows:

45-2      372.220  1.  Every retailer who sells tangible personal

45-3  property for storage, use or other consumption in this state shall

45-4  register with the Department and give:

45-5      (a) The name and address of all agents operating in this state.

45-6      (b) The location of all distribution or sales houses or offices or

45-7  other places of business in this state.

45-8      (c) Such other information as the Department may require.

45-9      2.  Every business that purchases tangible personal property for

45-10  storage, use or other consumption in this state shall, at the time the

45-11  business obtains a business license pursuant to [NRS 364A.130,]

45-12  section 66 of this act, register with the Department on a form

45-13  prescribed by the Department. As used in this section, “business”

45-14  has the meaning ascribed to it in [NRS 364A.020.] section 62 of this

45-15  act.

45-16     Sec. 90.  NRS 372.370 is hereby amended to read as follows:

45-17      372.370  [The taxpayer shall] If the taxes imposed by this

45-18  chapter are paid in accordance with NRS 372.355, the taxpayer

45-19  may deduct and withhold from the taxes otherwise due from him

45-20  [1.25] 0.5 percent of [it] those taxes to reimburse himself for the

45-21  cost of collecting the tax.

45-22     Sec. 91.  NRS 374.135 is hereby amended to read as follows:

45-23      374.135  At the time of making an application, the applicant

45-24  shall pay to the Department a permit fee of [$1] $5 for each permit.

45-25     Sec. 92.  NRS 374.145 is hereby amended to read as follows:

45-26      374.145  A seller whose permit has been previously suspended

45-27  or revoked shall pay the Department a fee of [$1] $5 for the renewal

45-28  or issuance of a permit.

45-29     Sec. 93.  NRS 374.375 is hereby amended to read as follows:

45-30      374.375  [The taxpayer shall] If the taxes imposed by this

45-31  chapter are paid in accordance with NRS 374.360, the taxpayer

45-32  may deduct and withhold from the taxes otherwise due from him

45-33  [1.25] 0.5 percent thereof to reimburse himself for the cost of

45-34  collecting the tax.

45-35     Sec. 94.   Chapter 375 of NRS is hereby amended by adding

45-36  thereto the provisions set forth as sections 95 and 96 of this act.

45-37     Sec. 95. 1.  In addition to all other taxes imposed on

45-38  transfers of real property, a tax, at the rate of $1.30 on each $500

45-39  of value or fraction thereof, is hereby imposed on each deed by

45-40  which any lands, tenements or other realty is granted, assigned,

45-41  transferred or otherwise conveyed to, or vested in, another person,

45-42  if the consideration or value of the interest or property conveyed

45-43  exceeds $100.

46-1      2.  The amount of the tax must be computed on the basis of

46-2  the value of the transferred property as declared pursuant to NRS

46-3  375.060.

46-4      3.  The county recorder of each county shall collect the tax in

46-5  the manner provided in NRS 375.030, except that the amount

46-6  collected must be transmitted to the State Controller for deposit in

46-7  the State General Fund within 30 days after the end of calendar

46-8  quarter during which the tax was collected.

46-9      4.  The county recorder of a county:

46-10     (a) Whose population is 100,000 or more may deduct and

46-11  withhold from the taxes collected 0.2 percent of those taxes to

46-12  reimburse the county for the cost of collecting the tax.

46-13     (b) Whose population is less than 100,000 may deduct and

46-14  withhold from the taxes collected 1 percent of those taxes to

46-15  reimburse the county for the cost of collecting the tax.

46-16     Sec. 96.  1.  The Department shall, to ensure that the tax

46-17  imposed by section 95 of this act is collected fairly and equitably in

46-18  all counties, coordinate the collection and administration of that

46-19  tax. For this purpose, the Department may conduct such audits of

46-20  the records of the various counties as are necessary to carry out

46-21  the provisions of section 95 of this act.

46-22     2.  When requested, the Department shall render assistance to

46-23  the county recorder of a county whose population is less than

46-24  30,000 relating to the imposition and collection of the tax imposed

46-25  by section 95 of this act.

46-26     3.  The Department is not entitled to receive any fee for

46-27  rendering any assistance pursuant to subsection 2.

46-28     Sec. 97. NRS 375.018 is hereby amended to read as follows:

46-29      375.018  With regard to the administration of [the real property

46-30  transfer tax,] any tax imposed by this chapter, the county recorder

46-31  shall apply the following principles:

46-32     1.  Forms, instructions and regulations governing the

46-33  computation of the amount of tax due must be brief and easily

46-34  understood.

46-35     2.  In cases where another authority, such as the United States

46-36  or this state, also imposes a tax upon the same property or revenue,

46-37  the mechanism for collecting the tax imposed by the county must be

46-38  as nearly compatible with the collection of the other taxes as is

46-39  feasible.

46-40     3.  Unless a change is made necessary by statute or to preserve

46-41  compatibility with a tax imposed by another authority, the forms,

46-42  instructions and regulations must remain the same from year to year,

46-43  to make the taxpayer’s liability as predictable as is feasible.

46-44     4.  Exemptions or waivers, where permitted by statute, must be

46-45  granted:

47-1      (a) Equitably among eligible taxpayers; and

47-2      (b) As sparingly as is consistent with the legislative intent, to

47-3  retain the broadest feasible base for the tax.

47-4      Sec. 98.  NRS 375.030 is hereby amended to read as follows:

47-5      375.030  1.  If any deed evidencing a transfer of title subject to

47-6  the tax imposed by NRS 375.020 [and, if applicable, NRS 375.025,]

47-7  is offered for recordation, the county recorder shall compute the

47-8  amount of the tax due and shall collect that amount before

47-9  acceptance of the deed for recordation.

47-10     2.  The buyer and seller are jointly and severally liable for the

47-11  payment of the taxes imposed by NRS 375.020 [and 375.025] and

47-12  any penalties and interest imposed pursuant to subsection 3. The

47-13  escrow holder is not liable for the payment of the taxes imposed by

47-14  NRS 375.020 [and 375.025] or any penalties or interest imposed

47-15  pursuant to subsection 3.

47-16     3.  If after recordation of the deed, the county recorder

47-17  disallows an exemption that was claimed at the time the deed was

47-18  recorded or through audit or otherwise determines that an additional

47-19  amount of tax is due, the county recorder shall promptly notify the

47-20  person who requested the recording of the deed and the buyer and

47-21  seller of the additional amount of tax due. If the additional amount

47-22  of tax is not paid within 30 days after the date the buyer and seller

47-23  are notified, the county recorder shall impose a penalty of 10

47-24  percent of the additional amount due in addition to interest at the

47-25  rate of 1 percent per month, or portion thereof, of the additional

47-26  amount due calculated from the date of the original recordation of

47-27  the deed on which the additional amount is due through the date on

47-28  which the additional amount due, penalty and interest are paid to the

47-29  county recorder.

47-30     4.  This section does not prohibit a buyer and seller from

47-31  agreeing by contract or otherwise that one party or the other will be

47-32  responsible for the payment of the tax due pursuant to this chapter,

47-33  but such an agreement does not affect the ability of the county

47-34  recorder to collect the tax and any penalties and interest from either

47-35  the buyer or the seller.

47-36     Sec. 99. NRS 375.030 is hereby amended to read as follows:

47-37      375.030  1.  If any deed evidencing a transfer of title subject to

47-38  the tax imposed by NRS 375.020 and section 95 of this act is

47-39  offered for recordation, the county recorder shall compute the

47-40  amount of the tax due and shall collect that amount before

47-41  acceptance of the deed for recordation.

47-42     2.  The buyer and seller are jointly and severally liable for the

47-43  payment of the taxes imposed by NRS 375.020 and section 95 of

47-44  this act and any penalties and interest imposed pursuant to

47-45  subsection 3. The escrow holder is not liable for the payment of the

48-1  taxes imposed by NRS 375.020 and section 95 of this act or any

48-2  penalties or interest imposed pursuant to subsection 3.

48-3      3.  If after recordation of the deed, the county recorder

48-4  disallows an exemption that was claimed at the time the deed was

48-5  recorded or through audit or otherwise determines that an additional

48-6  amount of tax is due, the county recorder shall promptly notify the

48-7  person who requested the recording of the deed and the buyer and

48-8  seller of the additional amount of tax due. If the additional amount

48-9  of tax is not paid within 30 days after the date the buyer and seller

48-10  are notified, the county recorder shall impose a penalty of 10

48-11  percent of the additional amount due in addition to interest at the

48-12  rate of 1 percent per month, or portion thereof, of the additional

48-13  amount due calculated from the date of the original recordation of

48-14  the deed on which the additional amount is due through the date on

48-15  which the additional amount due, penalty and interest are paid to the

48-16  county recorder.

48-17     4.  This section does not prohibit a buyer and seller from

48-18  agreeing by contract or otherwise that one party or the other will be

48-19  responsible for the payment of the tax due pursuant to this chapter,

48-20  but such an agreement does not affect the ability of the county

48-21  recorder to collect the tax and any penalties and interest from either

48-22  the buyer or the seller.

48-23     Sec. 100. NRS 375.070 is hereby amended to read as follows:

48-24      375.070  1.  The county recorder shall transmit the proceeds of

48-25  the [real property transfer] tax imposed by NRS 375.020 at the end

48-26  of each quarter in the following manner:

48-27     (a) An amount equal to that portion of the proceeds which is

48-28  equivalent to 10 cents for each $500 of value or fraction thereof

48-29  must be transmitted to the State Controller who shall deposit that

48-30  amount in the Account for Low-Income Housing created pursuant to

48-31  NRS 319.500.

48-32     (b) In a county whose population is more than 400,000, an

48-33  amount equal to that portion of the proceeds which is equivalent to

48-34  60 cents for each $500 of value or fraction thereof must be

48-35  transmitted to the county treasurer for deposit in the county school

48-36  district’s fund for capital projects established pursuant to NRS

48-37  387.328, to be held and expended in the same manner as other

48-38  money deposited in that fund.

48-39     (c) The remaining proceeds must be transmitted to the State

48-40  Controller for deposit in the Local Government Tax Distribution

48-41  Account created by NRS 360.660 for credit to the respective

48-42  accounts of Carson City and each county.

48-43     2.  In addition to any other authorized use of the proceeds it

48-44  receives pursuant to subsection 1, a county or city may use the

48-45  proceeds to pay expenses related to or incurred for the development

49-1  of affordable housing for families whose income does not exceed 80

49-2  percent of the median income for families residing in the same

49-3  county, as that percentage is defined by the United States

49-4  Department of Housing and Urban Development. A county or city

49-5  that uses the proceeds in that manner must give priority to the

49-6  development of affordable housing for persons who are disabled or

49-7  elderly.

49-8      3.  The expenses authorized by subsection 2 include, but are not

49-9  limited to:

49-10     (a) The costs to acquire land and developmental rights;

49-11     (b) Related predevelopment expenses;

49-12     (c) The costs to develop the land, including the payment of

49-13  related rebates;

49-14     (d) Contributions toward down payments made for the purchase

49-15  of affordable housing; and

49-16     (e) The creation of related trust funds.

49-17     Sec. 101.  NRS 375.090 is hereby amended to read as follows:

49-18      375.090  The tax imposed by NRS 375.020 [and 375.025] does

49-19  not apply to:

49-20     1.  A mere change in identity, form or place of organization,

49-21  such as a transfer between a corporation and its parent corporation, a

49-22  subsidiary or an affiliated corporation if the affiliated corporation

49-23  has identical common ownership.

49-24     2.  A transfer of title to the United States, any territory or state

49-25  or any agency, department, instrumentality or political subdivision

49-26  thereof.

49-27     3.  A transfer of title recognizing the true status of ownership of

49-28  the real property.

49-29     4.  A transfer of title without consideration from one joint

49-30  tenant or tenant in common to one or more remaining joint tenants

49-31  or tenants in common.

49-32     5.  A transfer of title to community property without

49-33  consideration when held in the name of one spouse to both spouses

49-34  as joint tenants or tenants in common, or as community property.

49-35     6.  A transfer of title between spouses, including gifts.

49-36     7.  A transfer of title between spouses to effect a property

49-37  settlement agreement or between former spouses in compliance with

49-38  a decree of divorce.

49-39     8.  A transfer of title to or from a trust, if the transfer is made

49-40  without consideration, and is made to or from:

49-41     (a) The trustor of the trust;

49-42     (b) The trustor’s legal representative; or

49-43     (c) A person related to the trustor in the first degree of

49-44  consanguinity.

50-1  As used in this subsection, “legal representative” has the meaning

50-2  ascribed to it in NRS 167.020.

50-3      9.  Transfers, assignments or conveyances of unpatented mines

50-4  or mining claims.

50-5      10.  A transfer, assignment or other conveyance of real property

50-6  to a corporation or other business organization if the person

50-7  conveying the property owns 100 percent of the corporation or

50-8  organization to which the conveyance is made.

50-9      11.  A transfer, assignment or other conveyance of real property

50-10  if the owner of the property is related to the person to whom it is

50-11  conveyed within the first degree of consanguinity.

50-12     12.  The making, delivery or filing of conveyances of real

50-13  property to make effective any plan of reorganization or adjustment:

50-14     (a) Confirmed under the Bankruptcy Act, as amended, 11 U.S.C.

50-15  §§ 101 et seq.;

50-16     (b) Approved in an equity receivership proceeding involving a

50-17  railroad, as defined in the Bankruptcy Act; or

50-18     (c) Approved in an equity receivership proceeding involving a

50-19  corporation, as defined in the Bankruptcy Act,

50-20  if the making, delivery or filing of instruments of transfer or

50-21  conveyance occurs within 5 years after the date of the confirmation,

50-22  approval or change.

50-23     13.  The making or delivery of conveyances of real property to

50-24  make effective any order of the Securities and Exchange

50-25  Commission if:

50-26     (a) The order of the Securities and Exchange Commission in

50-27  obedience to which the transfer or conveyance is made recites that

50-28  the transfer or conveyance is necessary or appropriate to effectuate

50-29  the provisions of section 11 of the Public Utility Holding Company

50-30  Act of 1935, 15 U.S.C. § 79k;

50-31     (b) The order specifies and itemizes the property which is

50-32  ordered to be transferred or conveyed; and

50-33     (c) The transfer or conveyance is made in obedience to the

50-34  order.

50-35     14.  A transfer to an educational foundation. As used in this

50-36  subsection, “educational foundation” has the meaning ascribed to it

50-37  in subsection 3 of NRS 388.750.

50-38     15.  A transfer to a university foundation. As used in this

50-39  subsection, “university foundation” has the meaning ascribed to it in

50-40  subsection 3 of NRS 396.405.

50-41     16.  A transfer, assignment or other conveyance of real property

50-42  to a corporation sole from another corporation sole. As used in this

50-43  subsection, “corporation sole” means a corporation which is

50-44  organized pursuant to the provisions of chapter 84 of NRS.

 

51-1      Sec. 102. NRS 375.090 is hereby amended to read as follows:

51-2      375.090  The [tax] taxes imposed by NRS 375.020 [does] and

51-3  section 95 of this act do not apply to:

51-4      1.  A mere change in [identity, form or place of organization,

51-5  such as a transfer between a corporation and its parent corporation, a

51-6  subsidiary or an affiliated corporation if the affiliated corporation

51-7  has identical common ownership.] the name of the owner of the

51-8  property without a change in the ownership interest of the

51-9  property.

51-10     2.  A transfer of title to the United States, any territory or state

51-11  or any agency, department, instrumentality or political subdivision

51-12  thereof.

51-13     3.  A transfer of title recognizing the true status of ownership of

51-14  the real property.

51-15     4.  A transfer of title without consideration from one joint

51-16  tenant or tenant in common to one or more remaining joint tenants

51-17  or tenants in common.

51-18     5.  [A transfer of title to community property without

51-19  consideration when held in the name of one spouse to both spouses

51-20  as joint tenants or tenants in common, or as community property.

51-21     6.] A transfer of title between spouses, including gifts [.

51-22     7.  A transfer of title between spouses] , or to effect a property

51-23  settlement agreement or between former spouses in compliance with

51-24  a decree of divorce.

51-25     [8.] 6.  A transfer of title to or from a trust [, if the transfer is

51-26  made] without consideration [, and is made to or from:

51-27     (a) The trustor of the trust;

51-28     (b) The trustor’s legal representative; or

51-29     (c) A person related to the trustor in the first degree of

51-30  consanguinity.

51-31  As used in this subsection, “legal representative” has the meaning

51-32  ascribed to it in NRS 167.020.

51-33     9.] if a certificate of trust is presented at the time of transfer.

51-34     7.  Transfers, assignments or conveyances of unpatented mines

51-35  or mining claims.

51-36     [10.  A transfer, assignment or other conveyance of real

51-37  property to a corporation or other business organization if the person

51-38  conveying the property owns 100 percent of the corporation or

51-39  organization to which the conveyance is made.

51-40     11.] 8.  A transfer, assignment or other conveyance of real

51-41  property if the owner of the property is related to the person to

51-42  whom it is conveyed within the first degree of consanguinity.

51-43     [12.] 9.  The making, delivery or filing of conveyances of real

51-44  property to make effective any plan of reorganization or adjustment:

52-1      (a) Confirmed under the Bankruptcy Act, as amended, 11 U.S.C.

52-2  §§ 101 et seq.;

52-3      (b) Approved in an equity receivership proceeding involving a

52-4  railroad, as defined in the Bankruptcy Act; or

52-5      (c) Approved in an equity receivership proceeding involving a

52-6  corporation, as defined in the Bankruptcy Act,

52-7  if the making, delivery or filing of instruments of transfer or

52-8  conveyance occurs within 5 years after the date of the confirmation,

52-9  approval or change.

52-10     [13.] 10.  The making or delivery of conveyances of real

52-11  property to make effective any order of the Securities and Exchange

52-12  Commission if:

52-13     (a) The order of the Securities and Exchange Commission in

52-14  obedience to which the transfer or conveyance is made recites that

52-15  the transfer or conveyance is necessary or appropriate to effectuate

52-16  the provisions of section 11 of the Public Utility Holding Company

52-17  Act of 1935, 15 U.S.C. § 79k;

52-18     (b) The order specifies and itemizes the property which is

52-19  ordered to be transferred or conveyed; and

52-20     (c) The transfer or conveyance is made in obedience to the

52-21  order.

52-22     [14.  A transfer to an educational foundation. As used in this

52-23  subsection, “educational foundation” has the meaning ascribed to it

52-24  in subsection 3 of NRS 388.750.

52-25     15.  A transfer to a university foundation. As used in this

52-26  subsection, “university foundation” has the meaning ascribed to it in

52-27  subsection 3 of NRS 396.405.

52-28     16.  A transfer, assignment or other conveyance of real property

52-29  to a corporation sole from another corporation sole. As used in this

52-30  subsection, “corporation sole” means a corporation which is

52-31  organized pursuant to the provisions of chapter 84 of NRS.]

52-32     Sec. 103. NRS 375.120 is hereby amended to read as follows:

52-33      375.120  The county recorder shall:

52-34     1.  Conduct and apply audits and other procedures for

52-35  enforcement as uniformly as is feasible.

52-36     2.  Collect [real property transfer] any tax that is due pursuant

52-37  to the provisions of this chapter in an equitable manner, so that

52-38  every taxpayer pays the full amount imposed by law.

52-39     Sec. 104. NRS 375.130 is hereby amended to read as follows:

52-40      375.130  1.  The county recorder may audit all records relating

52-41  to the collection and calculation of [the real property transfer tax.]

52-42  any tax imposed by this chapter. If the county recorder deems it

52-43  necessary to conduct an audit, the audit must be completed within 3

52-44  years after the date of the original recording of the document that

52-45  evidences the transfer of property for which the tax was imposed.

53-1      2.  The county recorder may issue subpoenas to require the

53-2  production of documents necessary for him to determine the amount

53-3  of [real property transfer] the tax due pursuant to this chapter or to

53-4  determine whether a person qualifies for an exemption from taxes

53-5  pursuant to this chapter. The county recorder may have the

53-6  subpoenas served, and upon application of the district attorney, to

53-7  any court of competent jurisdiction, enforced in the manner

53-8  provided by law for the service and enforcement of subpoenas in a

53-9  civil action.

53-10     Sec. 105. NRS 375.160 is hereby amended to read as follows:

53-11      375.160  1.  If any [real property transfer] tax imposed

53-12  pursuant to this chapter is not paid when due, the county may,

53-13  within 3 years after the date that the tax was due, record a certificate

53-14  in the office of the county recorder which states:

53-15     (a) The amount of the [real property transfer] tax and any

53-16  interest or penalties due;

53-17     (b) The name and address of the person who is liable for the

53-18  amount due as they appear on the records of the county; and

53-19     (c) That the county recorder has complied with all procedures

53-20  required by law for determining the amount due.

53-21     2.  From the time of the recording of the certificate, the amount

53-22  due, including interest and penalties, constitutes:

53-23     (a) A lien upon the real property for which the tax was due if the

53-24  person who owes the tax still owns the property; or

53-25     (b) A demand for payment if the property has been sold or

53-26  otherwise transferred to another person.

53-27     3.  The lien has the effect and priority of a judgment lien and

53-28  continues for 5 years after the time of the recording of the certificate

53-29  unless sooner released or otherwise discharged.

53-30     4.  Within 5 years after the date of recording the certificate or

53-31  within 5 years after the date of the last extension of the lien pursuant

53-32  to this subsection, the lien may be extended by recording a new

53-33  certificate in the office of the county recorder. From the time of

53-34  recording the new certificate, the lien is extended for 5 years, unless

53-35  sooner released or otherwise discharged.

53-36     Sec. 106. NRS 375.170 is hereby amended to read as follows:

53-37      375.170  1.  If a person is delinquent in the payment of [the

53-38  real property transfer] any tax imposed by this chapter or has not

53-39  paid the amount of a deficiency determination, the county may bring

53-40  an action in a court of this state, a court of any other state or a court

53-41  of the United States that has competent jurisdiction to collect the

53-42  delinquent or deficient amount, penalties and interest. The action:

53-43     (a) May not be brought if the decision that the payment is

53-44  delinquent or that there is a deficiency determination is on appeal to

53-45  a hearing officer pursuant to NRS 375.320.

54-1      (b) Must be brought not later than 3 years after the payment

54-2  became delinquent or the determination became final.

54-3      2.  The district attorney shall prosecute the action. The

54-4  provisions of the Nevada Revised Statutes, Nevada Rules of Civil

54-5  Procedure and Nevada Rules of Appellate Procedure relating to

54-6  service of summons, pleadings, proofs, trials and appeals are

54-7  applicable to the proceedings. In the action, a writ of attachment

54-8  may issue. A bond or affidavit is not required before an attachment

54-9  may be issued.

54-10     3.  In an action, a certificate by the county recorder showing the

54-11  delinquency is prima facie evidence of:

54-12     (a) The determination of the tax or the amount of the tax;

54-13     (b) The delinquency of the amounts; and

54-14     (c) The compliance by the county recorder with all the

54-15  procedures required by law relating to the computation and

54-16  determination of the amounts.

54-17     Sec. 107. NRS 375.250 is hereby amended to read as follows:

54-18      375.250  1.  The Legislature hereby declares that each

54-19  taxpayer has the right:

54-20     (a) To be treated by officers and employees of the county

54-21  recorder with courtesy, fairness, uniformity, consistency and

54-22  common sense.

54-23     (b) To a prompt response from the county recorder to each

54-24  communication from the taxpayer.

54-25     (c) To provide the minimum documentation and other

54-26  information as may reasonably be required by the county recorder to

54-27  carry out his duties.

54-28     (d) To be notified, in writing, by the county recorder whenever

54-29  an officer or employee of the county recorder determines that the

54-30  taxpayer is entitled to an exemption or has been taxed more than is

54-31  required pursuant to this chapter.

54-32     (e) To written instructions indicating how the taxpayer may

54-33  petition for a refund for overpayment of [real property transfer] any

54-34  tax, interest or penalties.

54-35     (f) To recover an overpayment of [real property transfer] any tax

54-36  promptly upon the final determination of such an overpayment.

54-37     (g) To obtain specific advice from the county recorder

54-38  concerning [real property transfer] any tax.

54-39     (h) In any meeting with the county recorder, including an audit,

54-40  conference, interview or hearing:

54-41         (1) To an explanation by an officer, agent or employee of the

54-42  county recorder that describes the procedures to be followed and the

54-43  rights of the taxpayer thereunder;

54-44         (2) To be represented by himself or anyone who is otherwise

54-45  authorized by law to represent him before the county recorder;

55-1          (3) To make an audio recording using the taxpayer’s

55-2  equipment and at the taxpayer’s expense; and

55-3          (4) To receive a copy of any document or audio recording

55-4  made by or in the possession of the county recorder relating to the

55-5  determination or collection of any tax for which the taxpayer is

55-6  assessed pursuant to this chapter, upon payment of the actual cost to

55-7  the county recorder of making the copy.

55-8      (i) To a full explanation of the authority of the county recorder

55-9  to collect the [real property transfer] tax or to collect a delinquent

55-10  [real property transfer] tax, including, without limitation, the

55-11  procedures and notices for review and appeal that are required for

55-12  the protection of the taxpayer. An explanation which meets the

55-13  requirements of this section must also be included with each notice

55-14  to a taxpayer that an audit will be conducted by the county.

55-15     (j) To the immediate release of any lien which the county

55-16  recorder has placed on real property for the nonpayment of [the real

55-17  property transfer] a tax when:

55-18         (1) The tax is paid;

55-19         (2) The period of limitation for collecting the tax expires;

55-20         (3) The lien is the result of an error by the county recorder;

55-21         (4) The county recorder determines that the taxes, interest

55-22  and penalties are secured sufficiently by a lien on other real

55-23  property;

55-24         (5) The release or subordination of the lien will not

55-25  jeopardize the collection of the taxes, interest and penalties; or

55-26         (6) The release of the lien will facilitate the collection of the

55-27  taxes, interest and penalties.

55-28     (k) To be free from harassment and intimidation by an officer or

55-29  employee of the county recorder for any reason.

55-30     2.  The provisions of this chapter governing the administration

55-31  and collection of taxes by the county recorder must not be construed

55-32  in such a manner as to interfere or conflict with the provisions of

55-33  this section or any applicable regulations.

55-34     3.  The provisions of this section apply to the administration

55-35  and collection of taxes pursuant to this chapter.

55-36     Sec. 108. NRS 375.270 is hereby amended to read as follows:

55-37      375.270  The county recorder shall provide each taxpayer who

55-38  it determines may be liable for taxes pursuant to this chapter with

55-39  simplified written instructions concerning the rights and

55-40  responsibilities of the taxpayer, including the:

55-41     1.  Keeping of records sufficient for audit purposes;

55-42     2.  Procedures for paying [the real property transfer tax;] any

55-43  taxes that are due; and

55-44     3.  Procedures for challenging any liability for [real property

55-45  transfer] any tax, penalties or interest and for requesting refunds of

56-1  any erroneously paid [real property transfer] tax, including the steps

56-2  for appealing a denial thereof.

56-3      Sec. 109. NRS 375.290 is hereby amended to read as follows:

56-4      375.290  A taxpayer is entitled to receive on any overpayment

56-5  of [the real property transfer] any tax imposed by this chapter a

56-6  refund together with interest at a rate determined pursuant to NRS

56-7  17.130. No interest is allowed on a refund of any penalties or

56-8  interest on the [real property transfer] tax that is paid by a taxpayer.

56-9      Sec. 110. NRS 375.300 is hereby amended to read as follows:

56-10      375.300  The county recorder shall provide a taxpayer with a

56-11  response to any written request submitted by the taxpayer that

56-12  relates to a [real property transfer] tax imposed by this chapter

56-13  within 30 days after the county treasurer receives the request.

56-14     Sec. 111.  NRS 375.330 is hereby amended to read as follows:

56-15      375.330  1.  The county recorder may waive any [real property

56-16  transfer] tax, penalty and interest owed by the taxpayer pursuant to

56-17  this chapter, other than the tax imposed by section 95 of this act, if

56-18  the taxpayer meets the criteria adopted by regulation. If a waiver is

56-19  granted pursuant to this subsection, the county shall prepare and

56-20  maintain on file a statement that contains:

56-21     (a) The reason for the waiver;

56-22     (b) The amount of the tax, penalty and interest owed by the

56-23  taxpayer; and

56-24     (c) The amount of the tax, penalty and interest waived by the

56-25  county.

56-26     2.  If the county recorder or a designated hearing officer finds

56-27  that the failure of a person to make a timely payment of [the real

56-28  property transfer] any tax imposed is the result of circumstances

56-29  beyond his control and occurred despite the exercise of ordinary

56-30  care and without intent to avoid such payment, the county recorder

56-31  may relieve him of all or part of any interest or penalty , or both.

56-32     3.  If a person proves to the satisfaction of the county recorder

56-33  that he has in good faith remitted the [real property transfer] tax in

56-34  reliance upon written advice provided by an officer or employee of

56-35  the county recorder, an opinion of the district attorney or Attorney

56-36  General, or the written results of an audit of his records conducted

56-37  by the county recorder, the county recorder may not require the

56-38  taxpayer to pay delinquent taxes, penalties or interest if the county

56-39  recorder determines after the completion of a subsequent audit that

56-40  the taxes the taxpayer remitted were deficient.

56-41     Sec. 112.  NRS 376A.040 is hereby amended to read as

56-42  follows:

56-43      376A.040  1.  In addition to all other taxes imposed on the

56-44  revenues from retail sales, a board of county commissioners of a

56-45  county whose population is less than 400,000 may by ordinance, but

57-1  not as in a case of emergency, impose a tax at the rate of up to 1/4 of

57-2  1 percent of the gross receipts of any retailer from the sale of all

57-3  tangible personal property sold at retail, or stored, used or otherwise

57-4  consumed in the county, after receiving the approval of a majority

57-5  of the registered voters of the county voting on the question at a

57-6  primary, general or special election. The question may be combined

57-7  with questions submitted pursuant to NRS [375.025, 376A.050 and

57-8  376A.070 or any combination thereof.] 376A.050 or 376A.070, or

57-9  both.

57-10     2.  If a county imposes a sales tax pursuant to this section and

57-11  NRS 376A.050, the combined additional sales tax must not exceed

57-12  1/4 of 1 percent. A tax imposed pursuant to this section applies

57-13  throughout the county, including incorporated cities in the county.

57-14     3.  Before the election may occur, an open-space plan must be

57-15  adopted by the board of county commissioners pursuant to NRS

57-16  376A.020 and the adopted open-space plan must be endorsed by

57-17  resolution by the city council of each incorporated city within the

57-18  county.

57-19     4.  All fees, taxes, interest and penalties imposed and all

57-20  amounts of tax required to be paid pursuant to this section must be

57-21  paid to the Department of Taxation in the form of remittances

57-22  payable to the Department of Taxation. The Department of Taxation

57-23  shall deposit the payments with the State Treasurer for credit to the

57-24  Sales and Use Tax Account in the State General Fund. The State

57-25  Controller, acting upon the collection data furnished by the

57-26  Department of Taxation, shall transfer monthly all fees, taxes,

57-27  interest and penalties collected during the preceding month to the

57-28  Intergovernmental Fund and remit the money to the county

57-29  treasurer.

57-30     5.  The money received from the tax imposed pursuant to

57-31  subsection 4 must be retained by the county, or remitted to a city or

57-32  general improvement district in the county. The money received by

57-33  a county, city or general improvement district pursuant to this

57-34  section must only be used to pay the cost of:

57-35     (a) The acquisition of land in fee simple for development and

57-36  use as open-space land;

57-37     (b) The acquisition of the development rights of land identified

57-38  as open-space land;

57-39     (c) The creation of a trust fund for the acquisition of land or

57-40  development rights of land pursuant to paragraphs (a) and (b);

57-41     (d) The principal and interest on notes, bonds or other

57-42  obligations issued by the county, city or general improvement

57-43  district for the acquisition of land or development rights of land

57-44  pursuant to paragraphs (a) and (b); or

58-1      (e) Any combination of the uses set forth in paragraphs (a) to

58-2  (d), inclusive.

58-3      6.  The money received from the tax imposed pursuant to this

58-4  section and any applicable penalty or interest must not be used for

58-5  any neighborhood or community park or facility.

58-6      7.  Any money used for the purposes described in this section

58-7  must be used in a manner:

58-8      (a) That is consistent with the provisions of the open-space plan

58-9  adopted pursuant to NRS 376A.020; and

58-10     (b) That provides an equitable allocation of the money among

58-11  the county and the incorporated cities within the county.

58-12     Sec. 113.  NRS 376A.040 is hereby amended to read as

58-13  follows:

58-14      376A.040  1.  In addition to all other taxes imposed on the

58-15  revenues from retail sales, a board of county commissioners of a

58-16  county whose population is 100,000 or more but less than 400,000,

58-17  may by ordinance, but not as in a case of emergency, impose a tax at

58-18  the rate of up to 1/4 of 1 percent of the gross receipts of any retailer

58-19  from the sale of all tangible personal property sold at retail, or

58-20  stored, used or otherwise consumed in the county, after receiving

58-21  the approval of a majority of the registered voters of the county

58-22  voting on the question at a primary, general or special election. The

58-23  question may be combined with questions submitted pursuant to

58-24  NRS [375.025, 376A.050 and 376A.070 or any combination

58-25  thereof.] 376A.050 or 376A.070, or both.

58-26     2.  If a county imposes a sales tax pursuant to this section and

58-27  NRS 376A.050, the combined additional sales tax must not exceed

58-28  1/4 of 1 percent. A tax imposed pursuant to this section applies

58-29  throughout the county, including incorporated cities in the county.

58-30     3.  Before the election may occur, an open-space plan must be

58-31  adopted by the board of county commissioners pursuant to NRS

58-32  376A.020 and the adopted open-space plan must be endorsed by

58-33  resolution by the city council of each incorporated city within the

58-34  county.

58-35     4.  All fees, taxes, interest and penalties imposed and all

58-36  amounts of tax required to be paid pursuant to this section must be

58-37  paid to the Department of Taxation in the form of remittances

58-38  payable to the Department of Taxation. The Department of Taxation

58-39  shall deposit the payments with the State Treasurer for credit to the

58-40  Sales and Use Tax Account in the State General Fund. The State

58-41  Controller, acting upon the collection data furnished by the

58-42  Department of Taxation, shall transfer monthly all fees, taxes,

58-43  interest and penalties collected during the preceding month to the

58-44  Intergovernmental Fund and remit the money to the county

58-45  treasurer.

59-1      5.  The money received from the tax imposed pursuant to

59-2  subsection 4 must be retained by the county, or remitted to a city or

59-3  general improvement district in the county. The money received by

59-4  a county, city or general improvement district pursuant to this

59-5  section must only be used to pay the cost of:

59-6      (a) The acquisition of land in fee simple for development and

59-7  use as open-space land;

59-8      (b) The acquisition of the development rights of land identified

59-9  as open-space land;

59-10     (c) The creation of a trust fund for the acquisition of land or

59-11  development rights of land pursuant to paragraphs (a) and (b);

59-12     (d) The principal and interest on notes, bonds or other

59-13  obligations issued by the county, city or general improvement

59-14  district for the acquisition of land or development rights of land

59-15  pursuant to paragraphs (a) and (b); or

59-16     (e) Any combination of the uses set forth in paragraphs (a) to

59-17  (d), inclusive.

59-18     6.  The money received from the tax imposed pursuant to this

59-19  section and any applicable penalty or interest must not be used for

59-20  any neighborhood or community park or facility.

59-21     7.  Any money used for the purposes described in this section

59-22  must be used in a manner:

59-23     (a) That is consistent with the provisions of the open-space plan

59-24  adopted pursuant to NRS 376A.020; and

59-25     (b) That provides an equitable allocation of the money among

59-26  the county and the incorporated cities within the county.

59-27     Sec. 114.  NRS 376A.050 is hereby amended to read as

59-28  follows:

59-29      376A.050  1.  Except as otherwise provided in subsection 2, in

59-30  addition to all other taxes imposed on the revenues from retail sales,

59-31  a board of county commissioners in each county whose population

59-32  is less than 400,000 may by ordinance, but not as in a case of

59-33  emergency, impose a tax at the rate of up to 1/4 of 1 percent of the

59-34  gross receipts of any retailer from the sale of all tangible personal

59-35  property sold at retail, or stored, used or otherwise consumed in the

59-36  county, after receiving the approval of a majority of the registered

59-37  voters of the county voting on the question at a primary, general or

59-38  special election. The question may be combined with questions

59-39  submitted pursuant to NRS [375.025, 376A.040 and 376A.070 or

59-40  any combination thereof.] 376A.040 or 376A.070, or both.

59-41     2.  If a county imposes a sales tax pursuant to this section and

59-42  NRS 376A.040, the combined additional sales tax must not exceed

59-43  1/4 of 1 percent. A tax imposed pursuant to this section applies

59-44  throughout the county, including incorporated cities in the county.

60-1      3.  Before the election occurs, an open-space plan must be

60-2  adopted by the board of county commissioners pursuant to NRS

60-3  376A.020 and the adopted open-space plan must be endorsed by

60-4  resolution by the city council of each incorporated city in the

60-5  county.

60-6      4.  All fees, taxes, interest and penalties imposed and all

60-7  amounts of tax required to be paid pursuant to this section must be

60-8  paid to the Department of Taxation in the form of remittances

60-9  payable to the Department of Taxation. The Department of Taxation

60-10  shall deposit the payments with the State Treasurer for credit to the

60-11  Sales and Use Tax Account in the State General Fund. The State

60-12  Controller, acting upon the collection data furnished by the

60-13  Department of Taxation, shall transfer monthly all fees, taxes,

60-14  interest and penalties collected during the preceding month to the

60-15  Intergovernmental Fund and remit the money to the county

60-16  treasurer.

60-17     Sec. 115.  NRS 376A.050 is hereby amended to read as

60-18  follows:

60-19      376A.050  1.  Except as otherwise provided in subsection 2, in

60-20  addition to all other taxes imposed on the revenues from retail sales,

60-21  a board of county commissioners in each county whose population

60-22  is 100,000 or more but less than 400,000, may by ordinance, but not

60-23  as in a case of emergency, impose a tax at the rate of up to 1/4 of 1

60-24  percent of the gross receipts of any retailer from the sale of all

60-25  tangible personal property sold at retail, or stored, used or otherwise

60-26  consumed in the county, after receiving the approval of a majority

60-27  of the registered voters of the county voting on the question at a

60-28  primary, general or special election. The question may be combined

60-29  with questions submitted pursuant to NRS [375.025, 376A.040 and

60-30  376A.070 or any combination thereof.] 376A.040 or 376A.070, or

60-31  both.

60-32     2.  If a county imposes a sales tax pursuant to this section and

60-33  NRS 376A.040, the combined additional sales tax must not exceed

60-34  1/4 of 1 percent. A tax imposed pursuant to this section applies

60-35  throughout the county, including incorporated cities in the county.

60-36     3.  Before the election occurs, an open-space plan must be

60-37  adopted by the board of county commissioners pursuant to NRS

60-38  376A.020 and the adopted open-space plan must be endorsed by

60-39  resolution by the city council of each incorporated city in the

60-40  county.

60-41     4.  All fees, taxes, interest and penalties imposed and all

60-42  amounts of tax required to be paid pursuant to this section must be

60-43  paid to the Department of Taxation in the form of remittances

60-44  payable to the Department of Taxation. The Department of Taxation

60-45  shall deposit the payments with the State Treasurer for credit to the

61-1  Sales and Use Tax Account in the State General Fund. The State

61-2  Controller, acting upon the collection data furnished by the

61-3  Department of Taxation, shall transfer monthly all fees, taxes,

61-4  interest and penalties collected during the preceding month to the

61-5  Intergovernmental Fund and remit the money to the county

61-6  treasurer.

61-7      Sec. 116.  NRS 376A.070 is hereby amended to read as

61-8  follows:

61-9      376A.070  1.  The board of county commissioners in a county

61-10  whose population is less than 400,000 may levy an ad valorem tax at

61-11  the rate of up to 1 cent on each $100 of assessed valuation upon all

61-12  taxable property in the county after receiving the approval of a

61-13  majority of the registered voters of the county voting on the question

61-14  at a primary, general or special election. The question may be

61-15  combined with questions submitted pursuant to NRS [375.025,

61-16  376A.040 and 376A.050 or any combination thereof.] 376A.040 or

61-17  376A.050, or both. A tax imposed pursuant to this section applies

61-18  throughout the county, including incorporated cities in the county.

61-19     2.  The Department of Taxation shall add an amount equal to

61-20  the rate of any tax imposed pursuant to this section multiplied by the

61-21  total assessed valuation of the county to the allowed revenue from

61-22  taxes ad valorem of the county.

61-23     3.  Before the tax is imposed, an open-space plan must be

61-24  adopted by the board of county commissioners pursuant to NRS

61-25  376A.020 and the adopted open-space plan must be endorsed by

61-26  resolution by the city council of each incorporated city within the

61-27  county.

61-28     Sec. 117.  NRS 376A.070 is hereby amended to read as

61-29  follows:

61-30      376A.070  1.  The board of county commissioners in a county

61-31  whose population is 100,000 or more but less than 400,000, may

61-32  levy an ad valorem tax at the rate of up to 1 cent on each $100 of

61-33  assessed valuation upon all taxable property in the county after

61-34  receiving the approval of a majority of the registered voters of the

61-35  county voting on the question at a primary, general or special

61-36  election. The question may be combined with questions submitted

61-37  pursuant to NRS [375.025, 376A.040 and 376A.050 or any

61-38  combination thereof.] 376A.040 or 376A.050, or both. A tax

61-39  imposed pursuant to this section applies throughout the county,

61-40  including incorporated cities in the county.

61-41     2.  The Department of Taxation shall add an amount equal to

61-42  the rate of any tax imposed pursuant to this section multiplied by the

61-43  total assessed valuation of the county to the allowed revenue from

61-44  taxes ad valorem of the county.

62-1      3.  Before the tax is imposed, an open-space plan must be

62-2  adopted by the board of county commissioners pursuant to NRS

62-3  376A.020 and the adopted open-space plan must be endorsed by

62-4  resolution by the city council of each incorporated city within the

62-5  county.

62-6      Sec. 118.  NRS 78.150 is hereby amended to read as follows:

62-7      78.150  1.  A corporation organized pursuant to the laws of

62-8  this state shall, on or before the first day of the second month after

62-9  the filing of its articles of incorporation with the Secretary of State,

62-10  file with the Secretary of State a list, on a form furnished by him,

62-11  containing:

62-12     (a) The name of the corporation;

62-13     (b) The file number of the corporation, if known;

62-14     (c) The names and titles of the president, secretary, treasurer and

62-15  of all the directors of the corporation;

62-16     (d) The mailing or street address, either residence or business, of

62-17  each officer and director listed, following the name of the officer or

62-18  director;

62-19     (e) The name and street address of the resident agent of the

62-20  corporation; and

62-21     (f) The signature of an officer of the corporation certifying that

62-22  the list is true, complete and accurate.

62-23     2.  The corporation shall annually thereafter, on or before the

62-24  last day of the month in which the anniversary date of incorporation

62-25  occurs in each year, file with the Secretary of State, on a form

62-26  furnished by him, an annual list containing all of the information

62-27  required in subsection 1.

62-28     3.  Each list required by subsection 1 or 2 must be accompanied

62-29  by a declaration under penalty of perjury that the corporation has

62-30  complied with the provisions of [chapter 364A of NRS.] section 66

62-31  of this act.

62-32     4.  Upon filing the list required by:

62-33     (a) Subsection 1, the corporation shall pay to the Secretary of

62-34  State a fee of $165.

62-35     (b) Subsection 2, the corporation shall pay to the Secretary of

62-36  State a fee of $85.

62-37     5.  The Secretary of State shall, 60 days before the last day for

62-38  filing each annual list required by subsection 2, cause to be mailed

62-39  to each corporation which is required to comply with the provisions

62-40  of NRS 78.150 to 78.185, inclusive, and which has not become

62-41  delinquent, a notice of the fee due pursuant to subsection 4 and a

62-42  reminder to file the annual list required by subsection 2. Failure of

62-43  any corporation to receive a notice or form does not excuse it from

62-44  the penalty imposed by law.

63-1      6.  If the list to be filed pursuant to the provisions of subsection

63-2  1 or 2 is defective in any respect or the fee required by subsection 4

63-3  or 8 is not paid, the Secretary of State may return the list for

63-4  correction or payment.

63-5      7.  An annual list for a corporation not in default which is

63-6  received by the Secretary of State more than 60 days before its due

63-7  date shall be deemed an amended list for the previous year and must

63-8  be accompanied by a fee of $85 for filing. A payment submitted

63-9  pursuant to this subsection does not satisfy the requirements of

63-10  subsection 2 for the year to which the due date is applicable.

63-11     8.  If the corporation is an association as defined in NRS

63-12  116.110315, the Secretary of State shall not accept the filing

63-13  required by this section unless it is accompanied by evidence of the

63-14  payment of the fee required to be paid pursuant to NRS 116.31155

63-15  that is provided to the association pursuant to subsection 4 of that

63-16  section.

63-17     Sec. 119.  NRS 80.110 is hereby amended to read as follows:

63-18      80.110  1.  Each foreign corporation doing business in this

63-19  state shall, on or before the first day of the second month after the

63-20  filing of its certificate of corporate existence with the Secretary of

63-21  State, and annually thereafter on or before the last day of the month

63-22  in which the anniversary date of its qualification to do business in

63-23  this state occurs in each year, file with the Secretary of State a list,

63-24  on a form furnished by him, that contains:

63-25     (a) The names of its president, secretary and treasurer or their

63-26  equivalent, and all of its directors;

63-27     (b) A designation of its resident agent in this state; and

63-28     (c) The signature of an officer of the corporation.

63-29  Each list filed pursuant to this subsection must be accompanied by a

63-30  declaration under penalty of perjury that the foreign corporation has

63-31  complied with the provisions of [chapter 364A of NRS.] section 66

63-32  of this act.

63-33     2.  Upon filing:

63-34     (a) The initial list required by subsection 1, the corporation shall

63-35  pay to the Secretary of State a fee of $165.

63-36     (b) Each annual list required by subsection 1, the corporation

63-37  shall pay to the Secretary of State a fee of $85.

63-38     3.  The Secretary of State shall, 60 days before the last day for

63-39  filing each annual list required by subsection 1, cause to be mailed

63-40  to each corporation required to comply with the provisions of NRS

63-41  80.110 to 80.170, inclusive, which has not become delinquent, the

63-42  blank forms to be completed and filed with him. Failure of any

63-43  corporation to receive the forms does not excuse it from the penalty

63-44  imposed by the provisions of NRS 80.110 to 80.170, inclusive.

64-1      4.  An annual list for a corporation not in default which is

64-2  received by the Secretary of State more than 60 days before its due

64-3  date shall be deemed an amended list for the previous year and does

64-4  not satisfy the requirements of subsection 1 for the year to which the

64-5  due date is applicable.

64-6      Sec. 120.  NRS 86.263 is hereby amended to read as follows:

64-7      86.263  1.  A limited-liability company shall, on or before the

64-8  first day of the second month after the filing of its articles of

64-9  organization with the Secretary of State, file with the Secretary of

64-10  State, on a form furnished by him, a list that contains:

64-11     (a) The name of the limited-liability company;

64-12     (b) The file number of the limited-liability company, if known;

64-13     (c) The names and titles of all of its managers or, if there is no

64-14  manager, all of its managing members;

64-15     (d) The mailing or street address, either residence or business, of

64-16  each manager or managing member listed, following the name of

64-17  the manager or managing member;

64-18     (e) The name and street address of the resident agent of the

64-19  limited-liability company; and

64-20     (f) The signature of a manager or managing member of the

64-21  limited-liability company certifying that the list is true, complete

64-22  and accurate.

64-23     2.  The limited-liability company shall annually thereafter, on

64-24  or before the last day of the month in which the anniversary date of

64-25  its organization occurs, file with the Secretary of State, on a form

64-26  furnished by him, an amended list containing all of the information

64-27  required in subsection 1. If the limited-liability company has had no

64-28  changes in its managers or, if there is no manager, its managing

64-29  members, since its previous list was filed, no amended list need be

64-30  filed if a manager or managing member of the limited-liability

64-31  company certifies to the Secretary of State as a true and accurate

64-32  statement that no changes in the managers or managing members

64-33  have occurred.

64-34     3.  Each list required by subsection 1 and each list or

64-35  certification required by subsection 2 must be accompanied by a

64-36  declaration under penalty of perjury that the limited-liability

64-37  company has complied with the provisions of [chapter 364A of

64-38  NRS.] section 66 of this act.

64-39     4.  Upon filing:

64-40     (a) The initial list required by subsection 1, the limited-liability

64-41  company shall pay to the Secretary of State a fee of $165.

64-42     (b) Each annual list required by subsection 2 or certifying that

64-43  no changes have occurred, the limited-liability company shall pay to

64-44  the Secretary of State a fee of $85.

65-1      5.  The Secretary of State shall, 60 days before the last day for

65-2  filing each list required by subsection 2, cause to be mailed to each

65-3  limited-liability company required to comply with the provisions of

65-4  this section, which has not become delinquent, a notice of the fee

65-5  due under subsection 4 and a reminder to file a list required by

65-6  subsection 2 or a certification of no change. Failure of any company

65-7  to receive a notice or form does not excuse it from the penalty

65-8  imposed by law.

65-9      6.  If the list to be filed pursuant to the provisions of subsection

65-10  1 or 2 is defective or the fee required by subsection 4 is not paid, the

65-11  Secretary of State may return the list for correction or payment.

65-12     7.  An annual list for a limited-liability company not in default

65-13  received by the Secretary of State more than 60 days before its due

65-14  date shall be deemed an amended list for the previous year.

65-15     Sec. 121. NRS 87.510 is hereby amended to read as follows:

65-16      87.510  1.  A registered limited-liability partnership shall, on

65-17  or before the first day of the second month after the filing of its

65-18  certificate of registration with the Secretary of State, and annually

65-19  thereafter on or before the last day of the month in which the

65-20  anniversary date of the filing of its certificate of registration with the

65-21  Secretary of State occurs, file with the Secretary of State, on a form

65-22  furnished by him, a list that contains:

65-23     (a) The name of the registered limited-liability partnership;

65-24     (b) The file number of the registered limited-liability

65-25  partnership, if known;

65-26     (c) The names of all of its managing partners;

65-27     (d) The mailing or street address, either residence or business, of

65-28  each managing partner;

65-29     (e) The name and street address of the resident agent of the

65-30  registered limited-liability partnership; and

65-31     (f) The signature of a managing partner of the registered limited-

65-32  liability partnership certifying that the list is true, complete and

65-33  accurate.

65-34  Each list filed pursuant to this subsection must be accompanied by a

65-35  declaration under penalty of perjury that the registered limited-

65-36  liability partnership has complied with the provisions of [chapter

65-37  364A of NRS.] section 66 of this act.

65-38     2.  Upon filing:

65-39     (a) The initial list required by subsection 1, the registered

65-40  limited-liability partnership shall pay to the Secretary of State a fee

65-41  of $165.

65-42     (b) Each annual list required by subsection 1, the registered

65-43  limited-liability partnership shall pay to the Secretary of State a fee

65-44  of $85.

66-1      3.  The Secretary of State shall, at least 60 days before the last

66-2  day for filing each annual list required by subsection 1, cause to be

66-3  mailed to the registered limited-liability partnership a notice of the

66-4  fee due pursuant to subsection 2 and a reminder to file the annual

66-5  list required by subsection 1. The failure of any registered limited-

66-6  liability partnership to receive a notice or form does not excuse it

66-7  from complying with the provisions of this section.

66-8      4.  If the list to be filed pursuant to the provisions of subsection

66-9  1 is defective, or the fee required by subsection 2 is not paid, the

66-10  Secretary of State may return the list for correction or payment.

66-11     5.  An annual list that is filed by a registered limited-liability

66-12  partnership which is not in default more than 60 days before it is due

66-13  shall be deemed an amended list for the previous year and does not

66-14  satisfy the requirements of subsection 1 for the year to which the

66-15  due date is applicable.

66-16     Sec. 122. NRS 88.395 is hereby amended to read as follows:

66-17      88.395  1.  A limited partnership shall, on or before the first

66-18  day of the second month after the filing of its certificate of limited

66-19  partnership with the Secretary of State, and annually thereafter on or

66-20  before the last day of the month in which the anniversary date of the

66-21  filing of its certificate of limited partnership occurs, file with the

66-22  Secretary of State, on a form furnished by him, a list that contains:

66-23     (a) The name of the limited partnership;

66-24     (b) The file number of the limited partnership, if known;

66-25     (c) The names of all of its general partners;

66-26     (d) The mailing or street address, either residence or business, of

66-27  each general partner;

66-28     (e) The name and street address of the resident agent of the

66-29  limited partnership; and

66-30     (f) The signature of a general partner of the limited partnership

66-31  certifying that the list is true, complete and accurate.

66-32  Each list filed pursuant to this subsection must be accompanied by a

66-33  declaration under penalty of perjury that the limited partnership has

66-34  complied with the provisions of [chapter 364A of NRS.] section 66

66-35  of this act.

66-36     2.  Upon filing:

66-37     (a) The initial list required by subsection 1, the limited

66-38  partnership shall pay to the Secretary of State a fee of $165.

66-39     (b) Each annual list required by subsection 1, the limited

66-40  partnership shall pay to the Secretary of State a fee of $85.

66-41     3.  The Secretary of State shall, 60 days before the last day for

66-42  filing each annual list required by subsection 1, cause to be mailed

66-43  to each limited partnership required to comply with the provisions

66-44  of this section which has not become delinquent a notice of the fee

66-45  due pursuant to the provisions of subsection 2 and a reminder to file

67-1  the annual list. Failure of any limited partnership to receive a notice

67-2  or form does not excuse it from the penalty imposed by NRS

67-3  88.400.

67-4      4.  If the list to be filed pursuant to the provisions of subsection

67-5  1 is defective or the fee required by subsection 2 is not paid, the

67-6  Secretary of State may return the list for correction or payment.

67-7      5.  An annual list for a limited partnership not in default that is

67-8  received by the Secretary of State more than 60 days before its due

67-9  date shall be deemed an amended list for the previous year and does

67-10  not satisfy the requirements of subsection 1 for the year to which the

67-11  due date is applicable.

67-12     6.  A filing made pursuant to this section does not satisfy the

67-13  provisions of NRS 88.355 and may not be substituted for filings

67-14  submitted pursuant to NRS 88.355.

67-15     Sec. 123. NRS 88A.600 is hereby amended to read as follows:

67-16      88A.600  1.  A business trust formed pursuant to this chapter

67-17  shall, on or before the first day of the second month after the filing

67-18  of its certificate of trust with the Secretary of State, and annually

67-19  thereafter on or before the last day of the month in which the

67-20  anniversary date of the filing of its certificate of trust with the

67-21  Secretary of State occurs, file with the Secretary of State, on a form

67-22  furnished by him, a list signed by at least one trustee that contains

67-23  the name and mailing address of its resident agent and at least one

67-24  trustee. Each list filed pursuant to this subsection must be

67-25  accompanied by a declaration under penalty of perjury that the

67-26  business trust has complied with the provisions of [chapter 364A of

67-27  NRS.] section 66 of this act.

67-28     2.  Upon filing:

67-29     (a) The initial list required by subsection 1, the business trust

67-30  shall pay to the Secretary of State a fee of $165.

67-31     (b) Each annual list required by subsection 1, the business trust

67-32  shall pay to the Secretary of State a fee of $85.

67-33     3.  The Secretary of State shall, 60 days before the last day for

67-34  filing each annual list required by subsection 1, cause to be mailed

67-35  to each business trust which is required to comply with the

67-36  provisions of NRS 88A.600 to 88A.660, inclusive, and which has

67-37  not become delinquent, the blank forms to be completed and filed

67-38  with him. Failure of a business trust to receive the forms does not

67-39  excuse it from the penalty imposed by law.

67-40     4.  An annual list for a business trust not in default which is

67-41  received by the Secretary of State more than 60 days before its due

67-42  date shall be deemed an amended list for the previous year.

67-43     Sec. 124. NRS 89.250 is hereby amended to read as follows:

67-44      89.250  1.  Except as otherwise provided in subsection 2, a

67-45  professional association shall, on or before the first day of the

68-1  second month after the filing of its articles of association with the

68-2  Secretary of State, and annually thereafter on or before the last day

68-3  of the month in which the anniversary date of its organization occurs

68-4  in each year, furnish a statement to the Secretary of State showing

68-5  the names and residence addresses of all members and employees in

68-6  the association and certifying that all members and employees are

68-7  licensed to render professional service in this state.

68-8      2.  A professional association organized and practicing pursuant

68-9  to the provisions of this chapter and NRS 623.349 shall, on or

68-10  before the first day of the second month after the filing of its articles

68-11  of association with the Secretary of State, and annually thereafter on

68-12  or before the last day of the month in which the anniversary date of

68-13  its organization occurs in each year, furnish a statement to the

68-14  Secretary of State:

68-15     (a) Showing the names and residence addresses of all members

68-16  and employees of the association who are licensed or otherwise

68-17  authorized by law to render professional service in this state;

68-18     (b) Certifying that all members and employees who render

68-19  professional service are licensed or otherwise authorized by law to

68-20  render professional service in this state; and

68-21     (c) Certifying that all members who are not licensed to render

68-22  professional service in this state do not render professional service

68-23  on behalf of the association except as authorized by law.

68-24     3.  Each statement filed pursuant to this section must be:

68-25     (a) Made on a form prescribed by the Secretary of State and

68-26  must not contain any fiscal or other information except that

68-27  expressly called for by this section.

68-28     (b) Signed by the chief executive officer of the association.

68-29     (c) Accompanied by a declaration under penalty of perjury that

68-30  the professional association has complied with the provisions of

68-31  [chapter 364A of NRS.] section 66 of this act.

68-32     4.  Upon filing:

68-33     (a) The initial statement required by this section, the association

68-34  shall pay to the Secretary of State a fee of $165.

68-35     (b) Each annual statement required by this section, the

68-36  association shall pay to the Secretary of State a fee of $85.

68-37     5.  As used in this section, “signed” means to have executed or

68-38  adopted a name, word or mark, including, without limitation, an

68-39  electronic signature as defined in NRS 719.100, with the present

68-40  intention to authenticate a document.

68-41     Sec. 125.  Chapter 218 of NRS is hereby amended by adding

68-42  thereto the provisions set forth as sections 126 to 131, inclusive, of

68-43  this act.

68-44     Sec. 126.  The Nevada Legislature hereby finds and declares

68-45  that:

69-1      1.  The 19th Special Session of the Nevada Legislature has

69-2  responded to concerns for the provision of additional state revenue

69-3  by enacting several measures that affect the burden on taxpayers

69-4  in this state.

69-5      2.  The Nevada Legislature must continue to be responsive to

69-6  the requirements of a growing school population and the needs of

69-7  the people of this state, and in order to accomplish these goals

69-8  must provide itself with timely and accurate information regarding

69-9  the effects of the measures it has enacted.

69-10     3.  It is the intent of the Nevada Legislature to create a

69-11  legislative committee to study the effects of the measures it has

69-12  enacted with regard to both the resulting revenue and the resulting

69-13  expenses, and to report the information it obtains for use at the

69-14  next regular session of the Nevada Legislature.

69-15     Sec. 127.  As used in sections 126 to 131, inclusive, of this

69-16  act, “Committee” means the Legislative Committee on Taxation,

69-17  Public Revenue and Tax Policy.

69-18     Sec. 128.  1.  There is hereby established a Legislative

69-19  Committee on Taxation, Public Revenue and Tax Policy

69-20  consisting of:

69-21     (a) The Speaker of the Assembly, or a member of the Assembly

69-22  designated by the Speaker of the Assembly;

69-23     (b) The Minority Leader of the Assembly, or a member of the

69-24  Assembly designated by the Minority Leader of the Assembly;

69-25     (c) The Majority Leader of the Senate, or a member of the

69-26  Senate designated by the Majority Leader of the Senate;

69-27     (d) The Minority Leader of the Senate, or a member of the

69-28  Senate designated by the Minority Leader of the Senate;

69-29     (e) Two members appointed by the Speaker of the Assembly

69-30  who were members of the Assembly Committee on Taxation

69-31  during the immediately preceding legislative session; and

69-32     (f) Two members appointed by the Majority Leader of the

69-33  Senate who were members of the Senate Committee on Taxation

69-34  during the immediately preceding legislative session.

69-35     2.  The members of the Committee shall elect a Chairman and

69-36  Vice Chairman from among their members. The Chairman must

69-37  be elected from one house of the Legislature and the Vice

69-38  Chairman from the other house. After the initial election of a

69-39  Chairman and Vice Chairman, each of those officers holds office

69-40  for a term of 2 years commencing on July 1 of each odd-numbered

69-41  year. If a vacancy occurs in the Chairmanship or Vice

69-42  Chairmanship, the members of the Committee shall elect a

69-43  replacement for the remainder of the unexpired term.

70-1      3.  Any member of the Committee who is not a candidate for

70-2  reelection or who is defeated for reelection continues to serve until

70-3  the convening of the next session of the Legislature.

70-4      4.  Vacancies on the Committee must be filled in the same

70-5  manner as the original appointments.

70-6      Sec. 129.  1.  The members of the Committee shall meet

70-7  throughout each year at the times and places specified by a call of

70-8  the Chairman or a majority of the Committee.

70-9      2.  The Director of the Legislative Counsel Bureau or his

70-10  designee shall act as the nonvoting recording Secretary.

70-11     3.  The Committee shall prescribe regulations for its own

70-12  management and government.

70-13     4.  Except as otherwise provided in subsection 5, five voting

70-14  members of the Committee constitute a quorum.

70-15     5.  Any recommended legislation proposed by the Committee

70-16  must be approved by a majority of the members of the Senate and

70-17  by a majority of the members of the Assembly serving on the

70-18  Committee.

70-19     6.  Except during a regular or special session of the

70-20  Legislature, the members of the Committee are entitled to receive

70-21  the compensation provided for a majority of the members of the

70-22  Legislature during the first 60 days of the preceding regular

70-23  session, the per diem allowance provided for state officers and

70-24  employees generally and the travel expenses provided pursuant to

70-25  NRS 218.2207 for each day or portion of a day of attendance at a

70-26  meeting of the Committee and while engaged in the business of

70-27  the Committee. The salaries and expenses paid pursuant to this

70-28  subsection and the expenses of the Committee must be paid from

70-29  the Legislative Fund.

70-30     Sec. 130.  The Committee may:

70-31     1.  Review and study:

70-32     (a) The specific taxes collected in this state as a result of

70-33  legislation enacted by the Legislature;

70-34     (b) The implementation of the taxes, fees and other methods

70-35  for generating public revenue in this state enacted by the

70-36  Legislature;

70-37     (c) The impact of any changes to taxes, fees and other methods

70-38  for generating public revenue that result from legislation enacted

70-39  by the Legislature on the residents of this state and on the

70-40  businesses located in this state, doing business in this state or

70-41  considering locating in this state;

70-42     (d) The fiscal effects of the taxes, fees and other methods for

70-43  generating public revenue enacted by the Legislature;

70-44     (e) Broad issues of tax policy and fiscal policy relevant to the

70-45  future legislation by the Legislature;

71-1      (f) The feasibility of providing a credit against any taxes

71-2  imposed on a business if the business provides basic medical

71-3  coverage for its employees;

71-4      (g) Potential legislative means to provide a cost-effective,

71-5  efficient method for taxing transfers of real property effected

71-6  through transfers of corporate stock;

71-7      (h) Potential sources of revenue to provide money for the

71-8  Fund to Stabilize the Operation of the State Government; and

71-9      (i) Any other issues regarding legislative related to taxation,

71-10  the generation of public revenue, tax policy or fiscal policy which

71-11  affect this state.

71-12     2.  Conduct investigations and hold hearings in connection

71-13  with its powers pursuant to this section.

71-14     3.  Appoint such technical subcommittees as it deems

71-15  necessary and appropriate.

71-16     4.  Contract with one or more consultants to obtain technical

71-17  advice concerning its review and study.

71-18     5.  Apply for any available grants and accept any gifts, grants

71-19  or donations and use any such gifts, grants or donations to aid the

71-20  Committee in exercising its powers pursuant to this section.

71-21     6.  Request that the Legislative Counsel Bureau assist in the

71-22  research, investigations, hearings, studies and reviews of the

71-23  Committee.

71-24     7.  Not later than December 1, 2004, submit a report of its

71-25  findings, including any recommended legislation, to the Director

71-26  of the Legislative Counsel Bureau for transmittal to the 73rd

71-27  session of the Nevada Legislature.

71-28     Sec. 131.  1.  If the Committee conducts investigations or

71-29  holds hearings pursuant to subsection 2 of section 129 of this act:

71-30     (a) The Secretary of the Committee or, in his absence, a

71-31  member designated by the Committee may administer oaths;

71-32     (b) The Secretary or Chairman of the Committee may cause

71-33  the deposition of witnesses, residing either within or outside of this

71-34  state, to be taken in the manner prescribed by rule of court for

71-35  taking depositions in civil actions in the district courts; and

71-36     (c) The Chairman of the Committee may issue subpoenas to

71-37  compel the attendance of witnesses and the production of books

71-38  and papers.

71-39     2.  If a witness refuses to attend or testify or produce books or

71-40  papers as required by the subpoena, the Chairman of the

71-41  Committee may report to the district court by a petition which sets

71-42  forth that:

71-43     (a) Due notice has been given of the time and place of

71-44  attendance of the witness or the production of the books or papers;

72-1      (b) The witness has been subpoenaed by the Committee

72-2  pursuant to this section; and

72-3      (c) The witness has failed or refused to attend or produce the

72-4  books or papers required by the subpoena before the Committee

72-5  that is named in the subpoena, or has refused to answer questions

72-6  propounded to him.

72-7  The petition may request an order of the court compelling the

72-8  witness to attend and testify or produce the books and papers

72-9  before the Committee.

72-10     3.  Upon such a petition, the court shall enter an order

72-11  directing the witness to appear before the court at a time and place

72-12  to be fixed by the court in its order, the time to be not more than

72-13  10 days after the date of the order, and to show cause why he has

72-14  not attended or testified or produced the books or papers before

72-15  the Committee. A certified copy of the order must be served upon

72-16  the witness.

72-17     4.  If it appears to the court that the subpoena was regularly

72-18  issued by the Committee, the court shall enter an order that the

72-19  witness appear before the Committee at the time and place fixed in

72-20  the order and testify or produce the required books or papers.

72-21  Failure to obey the order constitutes contempt of court.

72-22     5.  Each witness who appears before the Committee by its

72-23  order, except a state officer or employee, is entitled to receive for

72-24  his attendance the fees and mileage provided for witnesses in civil

72-25  cases in the courts of record of this state. The fees and mileage

72-26  must be audited and paid upon the presentation of proper claims

72-27  sworn to by the witness and approved by the Secretary and

72-28  Chairman of the Committee.

72-29     Sec. 132.  NRS 218.53883 is hereby amended to read as

72-30  follows:

72-31      218.53883  1.  The Committee shall:

72-32     (a) Review the laws relating to the exemptions from and the

72-33  distribution of revenue generated by state and local taxes. In

72-34  conducting the review, the Committee [may] :

72-35         (1) May consider the purposes for which the various state

72-36  and local taxes were imposed, the actual use of the revenue

72-37  collected from the various state and local taxes , and any relief to the

72-38  taxpayers from the burden of the various state and local taxes that

72-39  may result from any possible recommendations of the Committee.

72-40         (2) Shall consider the purposes for which various

72-41  exemptions from those taxes were adopted, whether any of those

72-42  exemptions have become obsolete or no longer serve their

72-43  intended purpose, and whether any of those exemptions should be

72-44  repealed.

73-1      (b) Study whether removing the authority of the Board of

73-2  County Commissioners of Washoe County to impose a certain

73-3  additional governmental services tax is a prudent act which is in the

73-4  best interests of this state.

73-5      2.  In conducting its review of the laws relating to the

73-6  exemptions from and the distribution of revenue generated by state

73-7  and local taxes, the Committee may review:

73-8      (a) The exemptions and distribution of the revenue from:

73-9          (1) The local school support tax imposed by chapter 374 of

73-10  NRS;

73-11         (2) The tax on aviation fuel and motor vehicle fuel imposed

73-12  by or pursuant to chapter 365 of NRS;

73-13         (3) The tax on intoxicating liquor imposed by chapter 369 of

73-14  NRS;

73-15         (4) The tax on fuel imposed pursuant to chapter 373 of NRS;

73-16         (5) The tax on tobacco imposed by chapter 370 of NRS;

73-17         (6) The governmental services tax imposed by or pursuant to

73-18  chapter 371 of NRS;

73-19         (7) The tax imposed on gaming licensees by or pursuant to

73-20  chapter 463 of NRS;

73-21         (8) Property taxes imposed pursuant to chapter 361 of NRS;

73-22         (9) The tax on the transfer of real property imposed by or

73-23  pursuant to chapter 375 of NRS; and

73-24         (10) Any other state or local tax.

73-25     (b) The proper crediting of gasoline tax revenue if the collection

73-26  is moved to the terminal rack level.

73-27     3.  The Committee may:

73-28     (a) Conduct investigations and hold hearings in connection with

73-29  its review and study;

73-30     (b) Contract with one or more consultants to obtain technical

73-31  advice concerning the study conducted pursuant to NRS 218.53884;

73-32     (c) Apply for any available grants and accept any gifts, grants or

73-33  donations and use any such gifts, grants or donations to aid the

73-34  committee in carrying out its duties pursuant to this chapter;

73-35     (d) Direct the Legislative Counsel Bureau to assist in its

73-36  research, investigations, review and study; and

73-37     (e) Recommend to the Legislature, as a result of its review and

73-38  study, any appropriate legislation.

73-39     Sec. 133.  NRS 233B.039 is hereby amended to read as

73-40  follows:

73-41      233B.039  1.  The following agencies are entirely exempted

73-42  from the requirements of this chapter:

73-43     (a) The Governor.

73-44     (b) The Department of Corrections.

73-45     (c) The University and Community College System of Nevada.

74-1      (d) The Office of the Military.

74-2      (e) [The] Except as otherwise provided in section 38 of this act,

74-3  the State Gaming Control Board.

74-4      (f) The Nevada Gaming Commission.

74-5      (g) The Welfare Division of the Department of Human

74-6  Resources.

74-7      (h) The Division of Health Care Financing and Policy of the

74-8  Department of Human Resources.

74-9      (i) The State Board of Examiners acting pursuant to chapter 217

74-10  of NRS.

74-11     (j) Except as otherwise provided in NRS 533.365, the Office of

74-12  the State Engineer.

74-13     (k) The Division of Industrial Relations of the Department of

74-14  Business and Industry acting to enforce the provisions of NRS

74-15  618.375.

74-16     (l) The Administrator of the Division of Industrial Relations of

74-17  the Department of Business and Industry in establishing and

74-18  adjusting the schedule of fees and charges for accident benefits

74-19  pursuant to subsection 2 of NRS 616C.260.

74-20     (m) The Board to Review Claims in adopting resolutions to

74-21  carry out its duties pursuant to NRS 590.830.

74-22     2.  Except as otherwise provided in subsection 5 and NRS

74-23  391.323, the Department of Education, the Board of the Public

74-24  Employees’ Benefits Program and the Commission on Professional

74-25  Standards in Education are subject to the provisions of this chapter

74-26  for the purpose of adopting regulations but not with respect to any

74-27  contested case.

74-28     3.  The special provisions of:

74-29     (a) Chapter 612 of NRS for the distribution of regulations by

74-30  and the judicial review of decisions of the Employment Security

74-31  Division of the Department of Employment, Training and

74-32  Rehabilitation;

74-33     (b) Chapters 616A to 617, inclusive, of NRS for the

74-34  determination of contested claims;

74-35     (c) Chapter 703 of NRS for the judicial review of decisions of

74-36  the Public Utilities Commission of Nevada;

74-37     (d) Chapter 91 of NRS for the judicial review of decisions of the

74-38  Administrator of the Securities Division of the Office of the

74-39  Secretary of State; and

74-40     (e) NRS 90.800 for the use of summary orders in contested

74-41  cases,

74-42  prevail over the general provisions of this chapter.

74-43     4.  The provisions of NRS 233B.122, 233B.124, 233B.125 and

74-44  233B.126 do not apply to the Department of Human Resources in

75-1  the adjudication of contested cases involving the issuance of letters

75-2  of approval for health facilities and agencies.

75-3      5.  The provisions of this chapter do not apply to:

75-4      (a) Any order for immediate action, including, but not limited

75-5  to, quarantine and the treatment or cleansing of infected or infested

75-6  animals, objects or premises, made under the authority of the State

75-7  Board of Agriculture, the State Board of Health or any other agency

75-8  of this state in the discharge of a responsibility for the preservation

75-9  of human or animal health or for insect or pest control;

75-10     (b) An extraordinary regulation of the State Board of Pharmacy

75-11  adopted pursuant to NRS 453.2184; or

75-12     (c) A regulation adopted by the State Board of Education

75-13  pursuant to NRS 392.644 or 394.1694.

75-14     6.  The State Board of Parole Commissioners is subject to the

75-15  provisions of this chapter for the purpose of adopting regulations but

75-16  not with respect to any contested case.

75-17     Sec. 134.  Chapter 244 of NRS is hereby amended by adding

75-18  thereto a new section to read as follows:

75-19     1.  There is hereby imposed a tax at a rate of 1 percent of the

75-20  gross receipts from the rental of transient lodging in each county

75-21  upon those persons in the business of providing lodging who are

75-22  required to pay the tax imposed pursuant to NRS 244.3352. This

75-23  tax is in addition to any other taxes imposed on the revenue from

75-24  the rental of transient lodging.

75-25     2.  The tax imposed pursuant to subsection 1 must be:

75-26     (a) Collected and administered by the county in which the

75-27  transient lodging is located in the same manner as provided for

75-28  the tax imposed pursuant to NRS 244.3352.

75-29     (b) Paid within the time set forth in the schedule of payment

75-30  adopted by that county for the tax imposed pursuant to NRS

75-31  244.3352.

75-32     3.  The tax imposed pursuant to subsection 1 may be collected

75-33  from the paying guests and may be shown as an addition to the

75-34  charge for the rental of transient lodging. The person providing

75-35  the transient lodging is liable to the State for the payment of the

75-36  tax whether or not it is actually collected from the paying guest.

75-37     4.  If the tax imposed pursuant to subsection 1 is not paid

75-38  within the time set forth in the schedule for payment, the

75-39  governmental entity collecting the tax shall charge and collect in

75-40  addition to the tax:

75-41     (a) A penalty of not more than 10 percent of the amount due,

75-42  exclusive of interest, or the administrative fee established by the

75-43  board of county commissioners pursuant to NRS 244.3352,

75-44  whichever is greater; and

76-1      (b) Interest on the amount due at the rate of not more than 1.5

76-2  percent per month or fraction thereof from the date on which the

76-3  tax became due until the date of payment.

76-4      5.  The governmental entity collecting the tax imposed

76-5  pursuant to subsection 1 shall deposit all proceeds of the tax and

76-6  any applicable penalties and interest with the State Treasurer for

76-7  credit to the State General Fund.

76-8      6.  As used in this section, “gross receipts from the rental of

76-9  transient lodging” does not include the tax imposed and collected

76-10  from paying guests pursuant to this section or NRS 244.3352 or

76-11  268.096.

76-12     Sec. 135.  NRS 244.335 is hereby amended to read as follows:

76-13      244.335  1.  Except as otherwise provided in subsection 2, the

76-14  board of county commissioners may:

76-15     (a) Regulate all character of lawful trades, callings, industries,

76-16  occupations, professions and business conducted in its county

76-17  outside of the limits of incorporated cities and towns.

76-18     (b) Except as otherwise provided in NRS 244.3359 and 576.128,

76-19  fix, impose and collect a license tax for revenue or for regulation, or

76-20  for both revenue and regulation, on such trades, callings, industries,

76-21  occupations, professions and business.

76-22     2.  The county license boards have the exclusive power in their

76-23  respective counties to regulate entertainers employed by an

76-24  entertainment by referral service and the business of conducting a

76-25  dancing hall, escort service, entertainment by referral service or

76-26  gambling game or device permitted by law, outside of an

76-27  incorporated city. The county license boards may fix, impose and

76-28  collect license taxes for revenue or for regulation, or for both

76-29  revenue and regulation, on such employment and businesses.

76-30     3.  No license to engage in any type of business may be granted

76-31  unless the applicant for the license signs an affidavit affirming that

76-32  the business has complied with the provisions of [chapter 364A of

76-33  NRS.] section 66 of this act. The county license board shall provide

76-34  upon request an application for a business license pursuant to

76-35  [chapter 364A of NRS.] section 66 of this act.

76-36     4.  No license to engage in business as a seller of tangible

76-37  personal property may be granted unless the applicant for the license

76-38  presents written evidence that:

76-39     (a) The Department of Taxation has issued or will issue a permit

76-40  for this activity, and this evidence clearly identifies the business by

76-41  name; or

76-42     (b) Another regulatory agency of the State has issued or will

76-43  issue a license required for this activity.

76-44     5.  Any license tax levied for the purposes of NRS 244.3358 or

76-45  244A.597 to 244A.655, inclusive, constitutes a lien upon the real

77-1  and personal property of the business upon which the tax was levied

77-2  until the tax is paid. The lien has the same priority as a lien for

77-3  general taxes. The lien must be enforced in the following manner:

77-4      (a) By recording in the office of the county recorder, within 6

77-5  months after the date on which the tax became delinquent or was

77-6  otherwise determined to be due and owing, a notice of the tax lien

77-7  containing the following:

77-8          (1) The amount of tax due and the appropriate year;

77-9          (2) The name of the record owner of the property;

77-10         (3) A description of the property sufficient for identification;

77-11  and

77-12         (4) A verification by the oath of any member of the board of

77-13  county commissioners or the county fair and recreation board; and

77-14     (b) By an action for foreclosure against the property in the same

77-15  manner as an action for foreclosure of any other lien, commenced

77-16  within 2 years after the date of recording of the notice of the tax

77-17  lien, and accompanied by appropriate notice to other lienholders.

77-18     6.  The board of county commissioners may delegate the

77-19  authority to enforce liens from taxes levied for the purposes of NRS

77-20  244A.597 to 244A.655, inclusive, to the county fair and recreation

77-21  board. If the authority is so delegated, the board of county

77-22  commissioners shall revoke or suspend the license of a business

77-23  upon certification by the county fair and recreation board that the

77-24  license tax has become delinquent, and shall not reinstate the license

77-25  until the tax is paid. Except as otherwise provided in NRS 244.3357,

77-26  all information concerning license taxes levied by an ordinance

77-27  authorized by this section or other information concerning the

77-28  business affairs or operation of any licensee obtained as a result of

77-29  the payment of such license taxes or as the result of any audit or

77-30  examination of the books by any authorized employee of a county

77-31  fair and recreation board of the county for any license tax levied for

77-32  the purpose of NRS 244A.597 to 244A.655, inclusive, is

77-33  confidential and must not be disclosed by any member, officer or

77-34  employee of the county fair and recreation board or the county

77-35  imposing the license tax unless the disclosure is authorized by the

77-36  affirmative action of a majority of the members of the appropriate

77-37  county fair and recreation board. Continuing disclosure may be so

77-38  authorized under an agreement with the Department of Taxation for

77-39  the exchange of information concerning taxpayers.

77-40     Sec. 136.  NRS 244.3357 is hereby amended to read as

77-41  follows:

77-42      244.3357  On or before August 15 of each year, the board of

77-43  county commissioners in each county shall submit a report to the

77-44  Department of Taxation which states:

78-1      1.  The rate of all taxes imposed on the revenues from the rental

78-2  of transient lodging pursuant to NRS 244.335 and 244.3352 and any

78-3  special act in the preceding fiscal year;

78-4      2.  The total amount of revenue collected from all taxes

78-5  imposed on the revenues from the rental of transient lodging

78-6  pursuant to NRS 244.335 and 244.3352 and any special act in the

78-7  preceding fiscal year; [and]

78-8      3.  The total amount of revenue collected from the tax

78-9  imposed on the revenues from the rental of transient lodging

78-10  pursuant to section 134 of this act; and

78-11     4.  The manner in which the revenue reported pursuant to

78-12  subsection 2 was used in the previous fiscal year.

78-13     Sec. 137.  NRS 244.3358 is hereby amended to read as

78-14  follows:

78-15      244.3358  1.  A county whose population is less than 100,000

78-16  may by ordinance assign to a district created pursuant to chapter 318

78-17  of NRS which has been granted the basic power of furnishing

78-18  recreational facilities all or any portion of the proceeds of any tax on

78-19  the revenues from the rental of transient lodging which is imposed

78-20  by the county and collected within the boundaries of the district,

78-21  except the tax imposed pursuant to NRS 244.3352 , [or] a tax

78-22  imposed pursuant to NRS 244.3351[.] or the tax imposed pursuant

78-23  to section 134 of this act.

78-24     2.  The district may use the proceeds assigned pursuant to

78-25  subsection 1 for any purpose authorized pursuant to NRS 318.143.

78-26     3.  The district may, with the consent of the board of county

78-27  commissioners or as otherwise provided in NRS 268.460,

78-28  irrevocably pledge the proceeds assigned pursuant to subsection 1

78-29  for:

78-30     (a) The repayment of any bonds or short-term or medium-term

78-31  obligations issued pursuant to chapter 318 or 350 of NRS for any

78-32  lawful purpose pertaining to the furnishing of recreational facilities;

78-33  or

78-34     (b) The refinancing of any such bonds or obligations.

78-35  The consent of the board of county commissioners must be given by

78-36  resolution. If any proceeds are pledged pursuant to this subsection,

78-37  the assignment of the proceeds may not be revoked until the bonds

78-38  or short-term or medium-term obligations for which the proceeds

78-39  were pledged have been completely repaid.

78-40     4.  No assignment may be made pursuant to this section which

78-41  is inconsistent with an assignment made or contract entered into for

78-42  the purposes of NRS 244A.597 to 244A.655, inclusive.

78-43     5.  A county which makes an assignment pursuant to this

78-44  section may retain an amount equal to the reasonable cost of

79-1  collecting the tax, which must not exceed 2 percent of the proceeds

79-2  of the tax for any period of collection.

79-3      Sec. 138.  NRS 244.3359 is hereby amended to read as

79-4  follows:

79-5      244.3359  1.  A county whose population is 400,000 or more

79-6  shall not impose a new tax on the rental of transient lodging or

79-7  increase the rate of an existing tax on the rental of transient lodging

79-8  after March 25, 1991, except pursuant to NRS 244.3351 and

79-9  244.3352[.] and section 134 of this act.

79-10     2.  A county whose population is 100,000 or more but less than

79-11  400,000 shall not impose a new tax on the rental of transient lodging

79-12  or increase the rate of an existing tax on the rental of transient

79-13  lodging after March 25, 1991[.] , except pursuant to section 134 of

79-14  this act.

79-15     3.  The Legislature hereby declares that the limitation imposed

79-16  by subsection 2 will not be repealed or amended except as otherwise

79-17  provided in section 134 of this act or to allow the imposition of an

79-18  increase in such a tax for the promotion of tourism or for the

79-19  construction or operation of tourism facilities by a convention and

79-20  visitors authority.

79-21     Sec. 139.  NRS 244A.637 is hereby amended to read as

79-22  follows:

79-23      244A.637  1.  For the acquisition of any recreational facilities

79-24  authorized in NRS 244A.597 to 244A.655, inclusive, the county fair

79-25  and recreation board, at any time or from time to time may:

79-26     (a) In the name of and on behalf of the county, issue:

79-27         (1) General obligation bonds, payable from taxes; and

79-28         (2) General obligation bonds, payable from taxes, which

79-29  payment is additionally secured by a pledge of gross or net revenues

79-30  derived from the operation of such recreational facilities, and, if so

79-31  determined by the board, further secured by a pledge of such other

79-32  gross or net revenues as may be derived from any other income-

79-33  producing project of the county or from any license or other excise

79-34  taxes levied for revenue by the county, or otherwise, as may be

79-35  legally made available for their payment;

79-36     (b) In the name of and on behalf of the county fair and

79-37  recreation board, issue revenue bonds:

79-38         (1) Payable from the net revenues to be derived from the

79-39  operation of such recreational facilities;

79-40         (2) Secured by a pledge of revenues from any tax on the

79-41  rental of transient lodging levied for revenue by the county or a city

79-42  [;] , other than revenues from the tax on the rental of transient

79-43  lodging imposed pursuant to section 134 of this act;

79-44         (3) Secured by any other revenue that may be legally made

79-45  available for their payment; or

80-1          (4) Payable or secured by any combination of subparagraph

80-2  (1), (2) or (3); and

80-3      (c) Make a contract with the United States of America, or any

80-4  agency or instrumentality thereof, or any other person or agency,

80-5  public or private, creating an indebtedness if a question authorizing

80-6  such contract is submitted to and approved by a majority of the

80-7  qualified electors of the county in the manner provided in NRS

80-8  350.020 to 350.070, inclusive. This paragraph does not apply to

80-9  contracts for the prepayment of rent or other similar obligations.

80-10     2.  Revenue bonds issued pursuant to this section must be

80-11  authorized by resolution of the county fair and recreation board, and

80-12  no further approval by any person, board or commission is required.

80-13     Sec. 140.  Chapter 268 of NRS is hereby amended by adding

80-14  thereto a new section to read as follows:

80-15     1.  There is hereby imposed a tax at a rate of 1 percent of the

80-16  gross receipts from the rental of transient lodging in each city

80-17  upon those persons in the business of providing lodging who are

80-18  required to pay the tax imposed pursuant to NRS 268.096. This tax

80-19  is in addition to any other taxes imposed on the revenue from the

80-20  rental of transient lodging.

80-21     2.  The tax imposed pursuant to subsection 1 must be:

80-22     (a) Collected and administered by the city in which the

80-23  transient lodging is located in the same manner as provided for

80-24  the tax imposed pursuant to NRS 268.096.

80-25     (b) Paid within the time set forth in the schedule of payment

80-26  adopted by that city for the tax imposed pursuant to NRS 268.096.

80-27     3.  The tax imposed pursuant to subsection 1 may be collected

80-28  from the paying guests and may be shown as an addition to the

80-29  charge for the rental of transient lodging. The person providing

80-30  the transient lodging is liable to the State for the payment of the

80-31  tax whether or not it is actually collected from the paying guest.

80-32     4.  If the tax imposed pursuant to subsection 1 is not paid

80-33  within the time set forth in the schedule for payment, the city shall

80-34  charge and collect in addition to the tax:

80-35     (a) A penalty of not more than 10 percent of the amount due,

80-36  exclusive of interest, or the administrative fee established by the

80-37  governing body of the city pursuant to NRS 268.096, whichever is

80-38  greater; and

80-39     (b) Interest on the amount due at the rate of not more than 1.5

80-40  percent per month or fraction thereof from the date on which the

80-41  tax became due until the date of payment.

80-42     5.  The governmental entity collecting the tax imposed

80-43  pursuant to subsection 1 shall deposit all proceeds of the tax and

80-44  any applicable penalties and interest with the State Treasurer for

80-45  credit to the State General Fund.

81-1      6.  As used in this section, “gross receipts from the rental of

81-2  transient lodging” does not include the tax imposed and collected

81-3  from paying guests pursuant to this section or NRS 244.3352 or

81-4  268.096.

81-5      Sec. 141.  NRS 268.095 is hereby amended to read as follows:

81-6      268.095  1.  The city council or other governing body of each

81-7  incorporated city in this state, whether organized under general law

81-8  or special charter, may:

81-9      (a) Except as otherwise provided in NRS 268.0968 and 576.128,

81-10  fix, impose and collect for revenues or for regulation, or both, a

81-11  license tax on all character of lawful trades, callings, industries,

81-12  occupations, professions and businesses conducted within its

81-13  corporate limits.

81-14     (b) Assign the proceeds of any one or more of such license taxes

81-15  to the county within which the city is situated for the purpose or

81-16  purposes of making the proceeds available to the county:

81-17         (1) As a pledge as additional security for the payment of any

81-18  general obligation bonds issued pursuant to NRS 244A.597 to

81-19  244A.655, inclusive;

81-20         (2) For redeeming any general obligation bonds issued

81-21  pursuant to NRS 244A.597 to 244A.655, inclusive;

81-22         (3) For defraying the costs of collecting or otherwise

81-23  administering any such license tax so assigned, of the county fair

81-24  and recreation board and of officers, agents and employees hired

81-25  thereby, and of incidentals incurred thereby;

81-26         (4) For operating and maintaining recreational facilities

81-27  under the jurisdiction of the county fair and recreation board;

81-28         (5) For improving, extending and bettering recreational

81-29  facilities authorized by NRS 244A.597 to 244A.655, inclusive; and

81-30         (6) For constructing, purchasing or otherwise acquiring such

81-31  recreational facilities.

81-32     (c) Pledge the proceeds of any tax imposed on the revenues from

81-33  the rental of transient lodging pursuant to this section for the

81-34  payment of any general or special obligations issued by the city for

81-35  a purpose authorized by the laws of this state.

81-36     (d) Use the proceeds of any tax imposed pursuant to this section

81-37  on the revenues from the rental of transient lodging:

81-38         (1) To pay the principal, interest or any other indebtedness

81-39  on any general or special obligations issued by the city pursuant to

81-40  the laws of this state;

81-41         (2) For the expense of operating or maintaining, or both, any

81-42  facilities of the city; and

81-43         (3) For any other purpose for which other money of the city

81-44  may be used.

82-1      2.  The proceeds of any tax imposed pursuant to this section

82-2  that are pledged for the repayment of general obligations may be

82-3  treated as “pledged revenues” for the purposes of NRS 350.020.

82-4      3.  No license to engage in any type of business may be granted

82-5  unless the applicant for the license signs an affidavit affirming that

82-6  the business has complied with the provisions of [chapter 364A of

82-7  NRS.] section 66 of this act. The city licensing agency shall provide

82-8  upon request an application for a business license pursuant to

82-9  [chapter 364A of NRS.] section 66 of this act.

82-10     4.  No license to engage in business as a seller of tangible

82-11  personal property may be granted unless the applicant for the license

82-12  presents written evidence that:

82-13     (a) The Department of Taxation has issued or will issue a permit

82-14  for this activity, and this evidence clearly identifies the business by

82-15  name; or

82-16     (b) Another regulatory agency of the State has issued or will

82-17  issue a license required for this activity.

82-18     5.  Any license tax levied under the provisions of this section

82-19  constitutes a lien upon the real and personal property of the business

82-20  upon which the tax was levied until the tax is paid. The lien has the

82-21  same priority as a lien for general taxes. The lien must be enforced

82-22  in the following manner:

82-23     (a) By recording in the office of the county recorder, within 6

82-24  months following the date on which the tax became delinquent or

82-25  was otherwise determined to be due and owing, a notice of the tax

82-26  lien containing the following:

82-27         (1) The amount of tax due and the appropriate year;

82-28         (2) The name of the record owner of the property;

82-29         (3) A description of the property sufficient for identification;

82-30  and

82-31         (4) A verification by the oath of any member of the board of

82-32  county commissioners or the county fair and recreation board; and

82-33     (b) By an action for foreclosure against such property in the

82-34  same manner as an action for foreclosure of any other lien,

82-35  commenced within 2 years after the date of recording of the notice

82-36  of the tax lien, and accompanied by appropriate notice to other

82-37  lienholders.

82-38     6.  The city council or other governing body of each

82-39  incorporated city may delegate the power and authority to enforce

82-40  such liens to the county fair and recreation board. If the authority is

82-41  so delegated, the governing body shall revoke or suspend the license

82-42  of a business upon certification by the board that the license tax has

82-43  become delinquent, and shall not reinstate the license until the tax is

82-44  paid. Except as otherwise provided in NRS 268.0966, all

82-45  information concerning license taxes levied by an ordinance

83-1  authorized by this section or other information concerning the

83-2  business affairs or operation of any licensee obtained as a result of

83-3  the payment of those license taxes or as the result of any audit or

83-4  examination of the books of the city by any authorized employee of

83-5  a county fair and recreation board for any license tax levied for the

83-6  purpose of NRS 244A.597 to 244A.655, inclusive, is confidential

83-7  and must not be disclosed by any member, official or employee of

83-8  the county fair and recreation board or the city imposing the license

83-9  tax unless the disclosure is authorized by the affirmative action of a

83-10  majority of the members of the appropriate county fair and

83-11  recreation board. Continuing disclosure may be so authorized under

83-12  an agreement with the Department of Taxation for the exchange of

83-13  information concerning taxpayers.

83-14     7.  The powers conferred by this section are in addition and

83-15  supplemental to, and not in substitution for, and the limitations

83-16  imposed by this section do not affect the powers conferred by, any

83-17  other law. No part of this section repeals or affects any other law or

83-18  any part thereof, it being intended that this section provide a

83-19  separate method of accomplishing its objectives, and not an

83-20  exclusive one.

83-21     Sec. 142.  NRS 268.0966 is hereby amended to read as

83-22  follows:

83-23      268.0966  On or before August 15 of each year, the governing

83-24  body of each city shall submit a report to the Department of

83-25  Taxation which states:

83-26     1.  The rate of all taxes imposed on the revenues from the rental

83-27  of transient lodging pursuant to NRS 268.095 and 268.096 and any

83-28  special act in the preceding fiscal year;

83-29     2.  The total amount of revenue collected from all taxes

83-30  imposed on the revenues from the rental of transient lodging

83-31  pursuant to NRS 268.095 and 268.096 and any special act in the

83-32  preceding fiscal year; [and]

83-33     3.  The total amount of revenue collected from the tax

83-34  imposed on the revenues from the rental of transient lodging

83-35  pursuant to section 140 of this act; and

83-36     4.  The manner in which the revenue reported pursuant to

83-37  subsection 2 was used in the previous fiscal year.

83-38     Sec. 143.  NRS 268.0968 is hereby amended to read as

83-39  follows:

83-40      268.0968  1.  Except as otherwise provided in NRS 268.096

83-41  and 268.801 to 268.808, inclusive, and section 140 of this act, a

83-42  city located in a county whose population is 400,000 or more shall

83-43  not impose a new tax on the rental of transient lodging or increase

83-44  the rate of an existing tax on the rental of transient lodging after

83-45  March 25, 1991.

84-1      2.  Except as otherwise provided in NRS 268.7845[,] and

84-2  section 140 of this act, a city located in a county whose population

84-3  is 100,000 or more but less than 400,000 shall not impose a new tax

84-4  on the rental of transient lodging or increase the rate of an existing

84-5  tax on the rental of transient lodging after March 25, 1991.

84-6      3.  The Legislature hereby declares that the limitation imposed

84-7  by subsection 2 will not be repealed or amended except as otherwise

84-8  provided in section 140 of this act or to allow the imposition of an

84-9  increase in such a tax for:

84-10     (a) The promotion of tourism;

84-11     (b) The construction or operation of tourism facilities by a

84-12  convention and visitors authority; or

84-13     (c) The acquisition, establishment, construction or expansion of

84-14  one or more railroad grade separation projects.

84-15     Sec. 144.  Chapter 338 of NRS is hereby amended by adding

84-16  thereto a new section to read as follows:

84-17     A public body shall include in each contract for the

84-18  construction, alteration or repair of any public work a clause

84-19  requiring each contractor, subcontractor and other person who

84-20  provides labor, equipment, materials, supplies or services for the

84-21  public work to comply with the requirements of all applicable state

84-22  and local laws, including, without limitation, any applicable

84-23  licensing requirements and requirements for the payment of sales

84-24  and use taxes on equipment, materials and supplies provided for

84-25  the public work.

84-26     Sec. 145.  Chapter 353 of NRS is hereby amended by adding

84-27  thereto a new section to read as follows:

84-28      “Account” means the Disaster Relief Account created by NRS

84-29  353.2735.

84-30     Sec. 146.  NRS 353.1465 is hereby amended to read as

84-31  follows:

84-32      353.1465  1.  Upon approval of the State Board of Finance, a

84-33  state agency may enter into contracts with issuers of credit cards or

84-34  debit cards or operators of systems that provide for the electronic

84-35  transfer of money to provide for the acceptance of credit cards, debit

84-36  cards or electronic transfers of money by the agency:

84-37     (a) For the payment of money owed to the agency for taxes,

84-38  interest, penalties or any other obligation; or

84-39     (b) In payment for goods or services.

84-40     2.  Before a state agency may enter into a contract pursuant to

84-41  subsection 1, the agency must submit the proposed contract to the

84-42  State Treasurer for his review and transmittal to the State Board of

84-43  Finance.

84-44     3.  Except as otherwise provided in subsection 4, if the issuer or

84-45  operator charges the state agency a fee for each use of a credit card

85-1  or debit card or for each electronic transfer of money, the state

85-2  agency may require the cardholder or the person requesting the

85-3  electronic transfer of money to pay a fee[,] which must not exceed

85-4  the amount charged to the state agency by the issuer or operator.

85-5      4.  A state agency that is required to pay a fee charged by the

85-6  issuer or operator for the use of a credit card or debit card or for an

85-7  electronic transfer of money may, pursuant to NRS 353.148, file a

85-8  claim with the Director of the Department of Administration for

85-9  reimbursement of the fees paid to the issuer or operator during the

85-10  immediately preceding quarter.

85-11     5.  The Director of the Department of Administration shall

85-12  adopt regulations providing for the submission of payments to

85-13  state agencies pursuant to contracts authorized by this section.

85-14  The regulations must not conflict with a regulation adopted

85-15  pursuant to NRS 360A.020 or section 60 of this act.

85-16     6.  As used in this section:

85-17     (a) “Cardholder” means the person or organization named on the

85-18  face of a credit card or debit card to whom or for whose benefit the

85-19  credit card or debit card is issued by an issuer.

85-20     (b) “Credit card” means any instrument or device, whether

85-21  known as a credit card or credit plate[,] or by any other name,

85-22  issued with or without a fee by an issuer for the use of the

85-23  cardholder in obtaining money, property, goods, services or

85-24  anything else of value on credit.

85-25     (c) “Debit card” means any instrument or device, whether

85-26  known as a debit card or by any other name, issued with or without

85-27  a fee by an issuer for the use of the cardholder in depositing,

85-28  obtaining or transferring funds.

85-29     (d) “Electronic transfer of money” has the meaning ascribed to it

85-30  in NRS 463.01473.

85-31     (e) “Issuer” means a business organization, financial institution

85-32  or authorized agent of a business organization or financial institution

85-33  that issues a credit card or debit card.

85-34     Sec. 147.  NRS 353.210 is hereby amended to read as follows:

85-35      353.210  1.  Except as otherwise provided in subsection 6, on

85-36  or before September 1 of each even-numbered year, all departments,

85-37  institutions and other agencies of the Executive Department of the

85-38  State Government, and all agencies of the Executive Department of

85-39  the State Government receiving state money, fees or other money

85-40  under the authority of the State, including those operating on money

85-41  designated for specific purposes by the Nevada Constitution or

85-42  otherwise, shall prepare, on blanks furnished them by the Chief, and

85-43  submit to the Chief [estimates] :

85-44     (a) The number of positions within the department, institution

85-45  or agency that have been vacant for at least 12 months, the

86-1  number of months each such position has been vacant and the

86-2  reasons for each such vacancy; and

86-3      (b) Estimates of their expenditure requirements, together with

86-4  all anticipated income from fees and all other sources, for the next 2

86-5  fiscal years compared with the corresponding figures of the last

86-6  completed fiscal year and the estimated figures for the current fiscal

86-7  year.

86-8      2.  The Chief shall direct that one copy of the forms submitted

86-9  pursuant to subsection 1, accompanied by every supporting schedule

86-10  and any other related material, be delivered directly to the Fiscal

86-11  Analysis Division of the Legislative Counsel Bureau on or before

86-12  September 1 of each even-numbered year.

86-13     3.  The Budget Division of the Department of Administration

86-14  shall give advance notice to the Fiscal Analysis Division of the

86-15  Legislative Counsel Bureau of any conference between the Budget

86-16  Division of the Department of Administration and personnel of

86-17  other state agencies regarding budget estimates. A fiscal analyst of

86-18  the Legislative Counsel Bureau or his designated representative may

86-19  attend any such conference.

86-20     4.  The estimates of expenditure requirements submitted

86-21  pursuant to subsection 1 must be classified to set forth the data of

86-22  funds, organizational units, and the character and objects of

86-23  expenditures, and must include a mission statement and

86-24  measurement indicators for each program. The organizational units

86-25  may be subclassified by functions and activities, or in any other

86-26  manner at the discretion of the Chief.

86-27     5.  If any department, institution or other agency of the

86-28  Executive Department of the State Government, whether its money

86-29  is derived from state money or from other money collected under

86-30  the authority of the State, fails or neglects to submit estimates of its

86-31  expenditure requirements as provided in this section, the Chief may,

86-32  from any data at hand in his office or which he may examine or

86-33  obtain elsewhere, make and enter a proposed budget for the

86-34  department, institution or agency in accordance with the data.

86-35     6.  Agencies, bureaus, commissions and officers of the

86-36  Legislative Department, the Public Employees’ Retirement System

86-37  and the Judicial Department of the State Government shall submit to

86-38  the Chief for his information in preparing the proposed executive

86-39  budget the budgets which they propose to submit to the Legislature.

86-40     Sec. 148.  NRS 353.213 is hereby amended to read as follows:

86-41      353.213  1.  In preparing the proposed budget for the

86-42  Executive Department of the State Government for each biennium,

86-43  the Chief shall not exceed the limit upon total proposed

86-44  expenditures for purposes other than construction from the State

86-45  General Fund calculated pursuant to this section. The base for each

87-1  biennium is the total expenditure, for the purposes limited, from the

87-2  State General Fund appropriated and authorized by the Legislature

87-3  for the [biennium beginning on July 1, 1975.] immediately

87-4  preceding biennium, minus any amount transferred from the State

87-5  General Fund to any other fund during that biennium.

87-6      2.  The limit for each biennium is calculated as follows:

87-7      (a) The amount of expenditure constituting the base is

87-8  multiplied by the percentage of change in population [for] on July 1

87-9  of the first fiscal year in the current biennium from the population

87-10  on [July 1, 1974,] July 1 of the first fiscal year in the immediately

87-11  preceding biennium, and this product is added to or subtracted from

87-12  the amount of expenditure constituting the base.

87-13     (b) The amount calculated pursuant to paragraph (a) is

87-14  multiplied by the percentage of inflation or deflation, and this

87-15  product is added to or subtracted from the amount calculated

87-16  pursuant to paragraph (a).

87-17     (c) Subject to the limitations of this paragraph:

87-18         (1) If the amount resulting from the calculations pursuant to

87-19  paragraphs (a) and (b) represents a net increase over the base

87-20  biennium, the Chief may increase the proposed expenditure

87-21  accordingly.

87-22         (2) If the amount represents a net decrease, the Chief shall

87-23  decrease the proposed expenditure accordingly.

87-24         (3) If the amount is the same as in the base biennium, that

87-25  amount is the limit of permissible proposed expenditure.

87-26  The proposed budget for each fiscal year of the biennium must

87-27  provide for a reserve of not less than 5 percent nor more than [10]

87-28  15 percent of the total of all proposed appropriations from the State

87-29  General Fund for the operation of all departments, institutions and

87-30  agencies of the State Government and authorized expenditures from

87-31  the State General Fund for the regulation of gaming for that fiscal

87-32  year.

87-33     3.  The [revised estimate of] population for the State [issued by

87-34  the United States Department of Commerce as of July 1, 1974, must

87-35  be used, and] certified by the Governor [shall certify] pursuant to

87-36  NRS 360.285 must be used to calculate the percentage of increase

87-37  or decrease in population for each [succeeding biennium.] biennium

87-38  pursuant to paragraph (a) of subsection 2. The Consumer Price

87-39  Index published by the United States Department of Labor for July

87-40  preceding each biennium must be used in determining the

87-41  percentage of inflation or deflation[.] pursuant to paragraph (b) of

87-42  subsection 2.

87-43     4.  The Chief may exceed the limit to the extent necessary to

87-44  [meet] :

88-1      (a) Include a proposed expenditure from the State General

88-2  Fund to pay for expenditures made during the current biennium

88-3  that were to be paid from a source other than the State General

88-4  Fund, but for which the alternative source of revenue was not

88-5  received or will not be received during the next biennium.

88-6      (b) Meet situations in which there is a threat to life or property.

88-7      Sec. 149.  NRS 353.2705 is hereby amended to read as

88-8  follows:

88-9      353.2705  As used in NRS 353.2705 to 353.2771, inclusive,

88-10  and section 145 of this act, unless the context otherwise requires,

88-11  the words and terms defined in NRS 353.271 to 353.2731, inclusive,

88-12  and section 145 of this act have the meanings ascribed to them in

88-13  those sections.

88-14     Sec. 150.  NRS 353.2735 is hereby amended to read as

88-15  follows:

88-16      353.2735  1.  The Disaster Relief [Fund] Account is hereby

88-17  created as a special [revenue fund.] account in the Fund to

88-18  Stabilize the Operation of the State Government. The Interim

88-19  Finance Committee shall administer the [Fund.] Account.

88-20     2.  The Division may accept grants, gifts or donations for

88-21  deposit in the [Fund.] Account. Except as otherwise provided in

88-22  subsection 3, money received from:

88-23     (a) A direct legislative appropriation to the [Fund;] Account;

88-24     (b) A transfer of [one-half of the interest earned on money] not

88-25  more than 10 percent of the aggregate balance in the Fund to

88-26  Stabilize the Operation of the State Government made pursuant to

88-27  NRS 353.288; and

88-28     (c) A grant, gift or donation to the [Fund,] Account,

88-29  must be deposited in the [Fund.] Account. Except as otherwise

88-30  provided in NRS 414.135, the interest and income earned on the

88-31  money in the [Fund] Account must, after deducting any applicable

88-32  charges, be credited to the [Fund.] Account.

88-33     3.  If, at the end of each quarter of a fiscal year, the balance in

88-34  the [Fund] Account exceeds 0.75 percent of the total amount of all

88-35  appropriations from the State General Fund for the operation of all

88-36  departments, institutions and agencies of State Government and

88-37  authorized expenditures from the State General Fund for the

88-38  regulation of gaming for that fiscal year, the State Controller shall

88-39  not, until the balance in the [Fund] Account is 0.75 percent or less

88-40  of that amount, transfer any [interest earned on] money in the Fund

88-41  to Stabilize the Operation of the State Government from the State

88-42  General Fund to the [Fund] Account pursuant to the provisions of

88-43  NRS 353.288.

88-44     4.  Money in the [Fund] Account may be distributed through

88-45  grants and loans to state agencies and local governments as provided

89-1  in NRS 353.2705 to 353.2771, inclusive[.] , and section 145 of this

89-2  act. Except as otherwise provided in NRS 353.276, such grants will

89-3  be disbursed on the basis of reimbursement of costs authorized

89-4  pursuant to NRS 353.274 and 353.2745.

89-5      5.  If the Governor declares a disaster, the State Board of

89-6  Examiners shall estimate:

89-7      (a) The money in the [Fund] Account that is available for grants

89-8  and loans for the disaster pursuant to the provisions of NRS

89-9  353.2705 to 353.2771, inclusive [;] , and section 145 of this act;

89-10  and

89-11     (b) The anticipated amount of those grants and loans for the

89-12  disaster.

89-13  Except as otherwise provided in this subsection, if the anticipated

89-14  amount determined pursuant to paragraph (b) exceeds the available

89-15  money in the [Fund] Account for such grants and loans, all grants

89-16  and loans from the [Fund] Account for the disaster must be reduced

89-17  in the same proportion that the anticipated amount of the grants and

89-18  loans exceeds the money in the [Fund] Account that is available for

89-19  grants and loans for the disaster. If the reduction of a grant or loan

89-20  from the [Fund] Account would result in a reduction in the amount

89-21  of money that may be received by a state agency or local

89-22  government from the Federal Government, the reduction in the grant

89-23  or loan must not be made.

89-24     Sec. 151.  NRS 353.274 is hereby amended to read as follows:

89-25      353.274  Money in the [Fund] Account may be distributed as a

89-26  grant to a state agency because of a disaster for the payment of

89-27  expenses incurred by the state agency for:

89-28     1.  The repair or replacement of public roads, public streets,

89-29  bridges, water control facilities, public buildings, public utilities,

89-30  recreational facilities and parks owned by the State and damaged by

89-31  the disaster;

89-32     2.  Any emergency measures undertaken to save lives, protect

89-33  public health and safety or protect public property, including,

89-34  without limitation, an emergency measure undertaken in response to

89-35  a crisis involving violence on school property, at a school activity or

89-36  on a school bus, in the jurisdiction in which the disaster occurred;

89-37     3.  The removal of debris from publicly or privately owned land

89-38  and waterways undertaken because of the disaster; and

89-39     4.  The administration of a disaster assistance program.

89-40     Sec. 152.  NRS 353.2745 is hereby amended to read as

89-41  follows:

89-42      353.2745  Money in the [Fund] Account may be distributed as

89-43  a grant to a local government because of a disaster for:

89-44     1.  The payment of not more than 50 percent of the expenses

89-45  incurred by the local government for:

90-1      (a) The repair or replacement of public roads, public streets,

90-2  bridges, water control facilities, public buildings, public utilities,

90-3  recreational facilities and parks owned by the local government and

90-4  damaged by the disaster; and

90-5      (b) Any emergency measures undertaken to save lives, protect

90-6  public health and safety or protect public property, including,

90-7  without limitation, an emergency measure undertaken in response to

90-8  a crisis involving violence on school property, at a school activity or

90-9  on a school bus, in the jurisdiction in which the disaster occurred;

90-10  and

90-11     2.  The payment of not more than 50 percent of any grant match

90-12  the local government must provide to obtain a grant from a federal

90-13  disaster assistance agency for an eligible project to repair damage

90-14  caused by the disaster within the jurisdiction of the local

90-15  government.

90-16     Sec. 153.  NRS 353.2751 is hereby amended to read as

90-17  follows:

90-18      353.2751  Money in the [Fund] Account may be distributed as

90-19  a loan to a local government because of a disaster for:

90-20     1.  The payment of expenses incurred by the local government

90-21  for:

90-22     (a) The repair or replacement of public roads, public streets,

90-23  bridges, water control facilities, public buildings, public utilities,

90-24  recreational facilities and parks owned by the local government and

90-25  damaged by the disaster;

90-26     (b) Any overtime worked by an employee of the local

90-27  government because of the disaster or any other extraordinary

90-28  expenses incurred by the local government because of the disaster;

90-29  and

90-30     (c) Any projects to reduce or prevent the possibility of damage

90-31  to persons or property from similar disasters in the future; and

90-32     2.  The payment of not more than 50 percent of any grant match

90-33  the local government must provide to obtain a grant from a federal

90-34  disaster assistance agency for an eligible project to repair damage

90-35  caused by the disaster within the jurisdiction of the local

90-36  government. Before a loan may be distributed to a local government

90-37  pursuant to this subsection:

90-38     (a) The Interim Finance Committee must make a determination

90-39  that the local government is currently unable to meet its financial

90-40  obligations; and

90-41     (b) The local government must execute a loan agreement in

90-42  which the local government agrees to:

90-43         (1) Use the money only for the purpose of paying the grant

90-44  match; and

91-1          (2) Repay the entire amount of the loan, without any interest

91-2  or other charges, to the [Disaster Relief Fund] Account not later

91-3  than 10 years after the date on which the agreement is executed.

91-4      Sec. 154.  NRS 353.2753 is hereby amended to read as

91-5  follows:

91-6      353.2753  1.  A state agency or local government may request

91-7  the Division to conduct a preliminary assessment of the damages

91-8  related to an event for which the state agency or local government

91-9  seeks a grant or loan from the [Fund.] Account.

91-10     2.  Upon receipt of such a request, the Division shall investigate

91-11  the event or cause the event to be investigated to make a preliminary

91-12  assessment of the damages related to the event and shall make or

91-13  cause to be made a written report of the damages related to the

91-14  event.

91-15     3.  As soon as practicable after completion of the investigation

91-16  and preparation of the report of damages, the Division shall:

91-17     (a) Determine whether the event constitutes a disaster for which

91-18  the state agency or local government may seek a grant or loan from

91-19  the [Fund;] Account; and

91-20     (b) Submit the report prepared pursuant to this section and its

91-21  written determination regarding whether the event constitutes a

91-22  disaster to the state agency or local government.

91-23     4.  The Division shall prescribe by regulation the information

91-24  that must be included in a report of damages, including, without

91-25  limitation, a description of the damage caused by the event, an

91-26  estimate of the costs to repair such damage and a specification of

91-27  whether the purpose of the project is for repair or replacement,

91-28  emergency response or mitigation.

91-29     Sec. 155.  NRS 353.2754 is hereby amended to read as

91-30  follows:

91-31      353.2754  A local government may request a grant or loan from

91-32  the [Fund] Account if:

91-33     1.  Pursuant to NRS 414.090, the governing body of the local

91-34  government determines that an event which has occurred constitutes

91-35  a disaster; and

91-36     2.  After the Division conducts a preliminary assessment of the

91-37  damages pursuant to NRS 353.2753, the Division determines that an

91-38  event has occurred that constitutes a disaster.

91-39     Sec. 156.  NRS 353.2755 is hereby amended to read as

91-40  follows:

91-41      353.2755  1.  A state agency or local government may submit

91-42  a request to the State Board of Examiners for a grant or loan from

91-43  the [Fund] Account as provided in NRS 353.2705 to 353.2771,

91-44  inclusive, and section 145 of this act if:

92-1      (a) The agency or local government finds that, because of a

92-2  disaster, it is unable to pay for an expense or grant match specified

92-3  in NRS 353.274, 353.2745 or 353.2751 from money appropriated or

92-4  otherwise available to the agency or local government;

92-5      (b) The request has been approved by the chief administrative

92-6  officer of the state agency or the governing body of the local

92-7  government; and

92-8      (c) If the requester is an incorporated city, the city has requested

92-9  financial assistance from the county and was denied all or a portion

92-10  of the requested assistance.

92-11     2.  A request for a grant or loan submitted pursuant to

92-12  subsection 1 must be made within 60 days after the disaster and

92-13  must include:

92-14     (a) A statement setting forth the amount of money requested by

92-15  the state agency or local government;

92-16     (b) An assessment of the need of the state agency or local

92-17  government for the money requested;

92-18     (c) If the request is submitted by a local government that has

92-19  established a fund pursuant to NRS 354.6115 to mitigate the effects

92-20  of a natural disaster, a statement of the amount of money that is

92-21  available in that fund, if any, for the payment of expenses incurred

92-22  by the local government as a result of a disaster;

92-23     (d) A determination of the type, value and amount of resources

92-24  the state agency or local government may be required to provide as

92-25  a condition for the receipt of a grant or loan from the [Fund;]

92-26  Account;

92-27     (e) A written report of damages prepared by the Division and the

92-28  written determination made by the Division that the event

92-29  constitutes a disaster pursuant to NRS 353.2753; and

92-30     (f) If the requester is an incorporated city, all documents which

92-31  relate to a request for assistance submitted to the board of county

92-32  commissioners of the county in which the city is located.

92-33  Any additional documentation relating to the request that is

92-34  requested by the State Board of Examiners must be submitted within

92-35  6 months after the disaster unless the State Board of Examiners and

92-36  the Interim Finance Committee [grants] grant an extension.

92-37     3.  Upon the receipt of a complete request for a grant or loan

92-38  submitted pursuant to subsection 1, the State Board of Examiners:

92-39     (a) Shall consider the request; and

92-40     (b) May require any additional information that it determines is

92-41  necessary to make a recommendation.

92-42     4.  If the State Board of Examiners finds that a grant or loan is

92-43  appropriate, it shall include in its recommendation to the Interim

92-44  Finance Committee the proposed amount of the grant or loan. If the

92-45  State Board of Examiners recommends a grant, it shall include a

93-1  recommendation regarding whether or not the state agency or local

93-2  government requires an advance to avoid severe financial hardship.

93-3  If the State Board of Examiners recommends a loan for a local

93-4  government, it shall include the information required pursuant to

93-5  subsection 1 of NRS 353.2765. If the State Board of Examiners

93-6  finds that a grant or loan is not appropriate, it shall include in its

93-7  recommendation the reason for its determination.

93-8      5.  The provisions of this section do not prohibit a state agency

93-9  or local government from submitting more than one request for a

93-10  grant or loan from the [Fund.] Account.

93-11     6.  As used in this section, the term “natural disaster” has the

93-12  meaning ascribed to it in NRS 354.6115.

93-13     Sec. 157.  NRS 353.276 is hereby amended to read as follows:

93-14      353.276  1.  The State Board of Examiners shall submit a

93-15  recommendation for each request for a grant or loan made pursuant

93-16  to NRS 353.2755 to the Director of the Legislative Counsel Bureau.

93-17  Upon receipt of the recommendation, the Director shall notify the

93-18  Chairman of the Interim Finance Committee of that

93-19  recommendation. The Chairman shall call a meeting of the

93-20  Committee to consider the recommendation.

93-21     2.  The Interim Finance Committee may reject any

93-22  recommendation of the State Board of Examiners and independently

93-23  evaluate and act upon any request submitted pursuant to NRS

93-24  353.2755.

93-25     3.  If the Interim Finance Committee finds that a grant or loan

93-26  from the [Fund] Account is appropriate and may be made in

93-27  accordance with the provisions of NRS 353.2705 to 353.2771,

93-28  inclusive, and section 145 of this act, it shall, by resolution:

93-29     (a) Establish the amount and purpose of the grant or loan.

93-30     (b) Except as otherwise provided in this paragraph, provide for

93-31  the transfer of that amount from the [Fund] Account to the

93-32  appropriate state agency or local government. If the request is for a

93-33  grant, the Interim Finance Committee shall authorize disbursement

93-34  of the grant from the [Fund] Account on the basis of reimbursement

93-35  for costs unless it determines that disbursement in that manner

93-36  would cause severe financial hardship to the state agency or local

93-37  government. If the Interim Finance Committee determines that

93-38  disbursement on the basis of reimbursement of costs would cause

93-39  severe financial hardship, the Interim Finance Committee may

93-40  authorize an advance of money to the state agency or local

93-41  government in an amount not to exceed 25 percent of the total

93-42  estimated cost of the projects for which the grant is requested.

93-43     4.  No grant or loan from the [Fund] Account may be made by

93-44  the Interim Finance Committee to increase the salaries of any

93-45  officers or employees of the State or a local government.

94-1      Sec. 158.  NRS 353.2765 is hereby amended to read as

94-2  follows:

94-3      353.2765  1.  In addition to any applicable requirements set

94-4  forth in NRS 353.2751, if the Interim Finance Committee approves

94-5  a loan to a local government pursuant to the provisions of NRS

94-6  353.2705 to 353.2771, inclusive, and section 145 of this act, the

94-7  approval must include a schedule for the repayment of the loan. The

94-8  schedule must specify:

94-9      (a) A period of not more than 10 years for the repayment of the

94-10  loan; and

94-11     (b) The rate of interest, if any, for the loan.

94-12     2.  Except as otherwise provided in subsection 3, if a local

94-13  government receives a loan from the [Fund] Account and, before the

94-14  loan is repaid, the local government receives money from the

94-15  Federal Government for a grant match or any of the expenses set

94-16  forth in subsection 1 of NRS 353.2751 for which the local

94-17  government received the loan, the local government shall deposit

94-18  with the State Treasurer for credit to the [Fund] Account an amount

94-19  of money equal to the money it received from the Federal

94-20  Government for the grant match or the expenses.

94-21     3.  Any money deposited with the State Treasurer for credit to

94-22  the [Fund] Account pursuant to subsection 2 must be used to pay the

94-23  unpaid balance of the loan specified in subsection 2. If any money

94-24  remains after that payment is made, the remaining money must be

94-25  paid to the local government to whom the loan was made.

94-26     Sec. 159.  NRS 353.2771 is hereby amended to read as

94-27  follows:

94-28      353.2771  1.  Except as otherwise provided in this section, no

94-29  grant or loan may be made from the [Fund] Account to a state

94-30  agency or local government unless, as a condition of making the

94-31  grant or loan, the state agency or local government agrees to provide

94-32  an amount of its resources equal to at least 25 percent of the grant or

94-33  loan. The State Board of Examiners shall determine the type, value

94-34  and amount of the resources, including money, labor, materials,

94-35  supplies and equipment, that is required to be provided by the state

94-36  agency or local government.

94-37     2.  If a state agency or local government submits a request for a

94-38  grant or loan pursuant to NRS 353.2755 and:

94-39     (a) It maintains a policy of insurance providing coverage for

94-40  damages, injuries or other losses incurred because of a disaster; or

94-41     (b) If the request is submitted by a local government, it has

94-42  established a district for the control of floods pursuant to NRS

94-43  543.170 to 543.830, inclusive,

95-1  the State Board of Examiners may recommend that the state agency

95-2  or local government provide a portion of its resources in an amount

95-3  that is less than the amount required pursuant to subsection 1.

95-4      3.  The State Board of Examiners may, if it determines that the

95-5  state agency or local government is unable to provide any portion of

95-6  its resources as its contribution for the receipt of a grant or loan,

95-7  recommend that the state agency or local government not be

95-8  required to provide any portion of its resources as a condition for the

95-9  receipt of the grant or loan.

95-10     Sec. 160.  NRS 353.288 is hereby amended to read as follows:

95-11      353.288  1.  The Fund to Stabilize the Operation of the State

95-12  Government is hereby created as a special revenue fund. Except as

95-13  otherwise provided in subsections 2 and 3, each year after the close

95-14  of the fiscal year and before the issuance of the State Controller’s

95-15  annual report , the State Controller shall deposit to the credit of the

95-16  Fund 40 percent of the unrestricted balance of the State General

95-17  Fund, as of the close of the fiscal year, which remains after

95-18  subtracting an amount equal to [10] 5 percent of all appropriations

95-19  made from the State General Fund during that year for the operation

95-20  of all departments, institutions and agencies of State Government

95-21  and for the funding of schools.

95-22     2.  The balance in the Fund must not exceed [10] 15 percent of

95-23  the total of all appropriations from the State General Fund for the

95-24  operation of all departments, institutions and agencies of the State

95-25  Government and for the funding of schools and authorized

95-26  expenditures from the State General Fund for the regulation of

95-27  gaming for the fiscal year in which that revenue will be deposited in

95-28  the Fund.

95-29     3.  Except as otherwise provided in this subsection and NRS

95-30  353.2735, beginning with the fiscal year that begins on July 1,

95-31  [1999,] 2003, the State Controller shall, at the end of each quarter of

95-32  a fiscal year, transfer from the State General Fund to the Disaster

95-33  Relief [Fund] Account created pursuant to NRS 353.2735 an

95-34  amount equal to [one-half of the interest earned on money] not more

95-35  than 10 percent of the aggregate balance in the Fund to Stabilize

95-36  the Operation of the State Government during the previous quarter.

95-37  The State Controller shall not transfer more than $500,000 for any

95-38  quarter pursuant to this subsection.

95-39     4.  Money from the Fund to Stabilize the Operation of the State

95-40  Government may be appropriated only:

95-41     (a) If the total actual revenue of the State falls short by 5 percent

95-42  or more of the total anticipated revenue for the biennium in which

95-43  the appropriation is made; or

95-44     (b) If the Legislature and the Governor declare that a fiscal

95-45  emergency exists.

96-1      Sec. 161.  Chapter 353C of NRS is hereby amended by adding

96-2  thereto the provisions set forth as sections 162 to 165, inclusive, of

96-3  this act.

96-4      Sec. 162.  1.  The State Controller shall adopt regulations

96-5  establishing a fee of $25 that an agency shall charge a person for

96-6  each check or draft returned to the agency because the person had

96-7  insufficient money or credit with the drawee to pay the check or

96-8  draft, or because the person stopped payment on the check or

96-9  draft.

96-10     2.  Notwithstanding any specific statute or regulation to the

96-11  contrary, an agency may only charge and collect a fee for a check

96-12  or draft returned to the agency because the person has insufficient

96-13  money or credit, or because the person stopped payment on the

96-14  check or draft, in accordance with the regulations adopted by the

96-15  State Controller pursuant to this section.

96-16     3.  For the purposes of this section, “agency” does not include

96-17  the Department of Taxation, Nevada Gaming Commission or State

96-18  Gaming Control Board.

96-19     Sec. 163.  The State Controller, in cooperation with the

96-20  Department of Motor Vehicles and the Department of Wildlife,

96-21  may establish and maintain a program to improve the collection of

96-22  debts owed to an agency or the State of Nevada through the

96-23  suspension of, cancellation of or refusal to renew vehicle

96-24  registrations and certain licenses and permits issued by the State

96-25  and the refusal to provide related services.

96-26     Sec. 164.  1.  If a program is established pursuant to section

96-27  163 of this act, the Department of Motor Vehicles, when it receives

96-28  a notice from the State Controller that a person to whom the

96-29  Department has issued a license or permit or for whom the

96-30  Department has registered a vehicle is in default on a debt owed to

96-31  an agency or the State of Nevada, shall send a written notice to

96-32  that person advising him that his license or permit and vehicle

96-33  registration are subject to suspension, cancellation or refusal to

96-34  renew.

96-35     2.  The notice must include:

96-36     (a) The reason for the suspension of, cancellation of or refusal

96-37  to renew the license or permit and vehicle registration;

96-38     (b) The text of this section; and

96-39     (c) Any other information that the Department deems

96-40  necessary.

96-41     3.  Upon receipt of notice from the State Controller pursuant

96-42  to subsection 1 that a person to whom the Department has issued a

96-43  license or permit or for whom the Department has registered a

96-44  vehicle is in default on a debt owed to an agency or the State of

96-45  Nevada, the Department may, after sending the written notice

97-1  required pursuant to that subsection, suspend, cancel or refuse to

97-2  renew the license or permit of the person and the registration of a

97-3  vehicle owned by the person.

97-4      4.  The Department shall reinstate such a license or permit

97-5  and vehicle registration if it receives:

97-6      (a) A notice from the State Controller that the person has:

97-7          (1) Paid the debt, including all penalties, interest, costs and

97-8  fees, if any;

97-9          (2) Entered into an agreement for the payment of the debt

97-10  on an installment basis pursuant to NRS 353C.130; or

97-11         (3) Obtained a discharge in bankruptcy of the debt; and

97-12     (b) Payment of the fee prescribed in:

97-13         (1) NRS 483.410 for reinstatement of a suspended or

97-14  cancelled license; or

97-15         (2) NRS 482.480 for reinstatement of a suspended vehicle

97-16  registration.

97-17     5.  The Department shall not require a person whose driver’s

97-18  license or permit is suspended or cancelled pursuant to this section

97-19  to submit to the tests and other requirements which are adopted by

97-20  regulation pursuant to subsection 1 of NRS 483.495 as a condition

97-21  of the reinstatement of the license or permit.

97-22     Sec. 165.  1.  If a program is established pursuant to section

97-23  163 of this act, the Department of Wildlife, when it receives a

97-24  notice from the State Controller that a person who holds a license

97-25  or permit to hunt, fish or trap, or any other license or permit

97-26  issued by the Department, is in default on a debt owed to an

97-27  agency or the State of Nevada, shall send a written notice to that

97-28  person advising him that his license or permit is subject to

97-29  suspension, cancellation or refusal to renew.

97-30     2.  The notice must include:

97-31     (a) The reason for the suspension of, cancellation of or refusal

97-32  to renew the license or permit;

97-33     (b) The text of this section; and

97-34     (c) Any other information that the Department deems

97-35  necessary.

97-36     3.  Upon receipt of notice from the State Controller pursuant

97-37  to subsection 1 that a person to whom the Department has issued a

97-38  license or permit is in default on a debt owed to an agency or the

97-39  State of Nevada, the Department may, after sending the written

97-40  notice required pursuant to that subsection, suspend, cancel or

97-41  refuse to renew the license or permit of the person.

97-42     4.  The Department shall reinstate such a license or permit if:

97-43     (a) The license or permit is still valid and has not expired; and

97-44     (b) The Department receives a notice from the State Controller

97-45  that the person has:

98-1          (1) Paid the debt, including all penalties, interest, costs and

98-2  fees, if any;

98-3          (2) Entered into an agreement for the payment of the debt

98-4  on an installment basis pursuant to NRS 353C.130; or

98-5          (3) Obtained a discharge in bankruptcy of the debt.

98-6      5.  The Department shall not issue a new license or permit to

98-7  hunt, fish or trap, or any other license or permit issued by the

98-8  Department, to a person whose license or permit is suspended,

98-9  cancelled or refused renewal pursuant to this section unless the

98-10  Department receives a notice from the State Controller that the

98-11  person has:

98-12     (a) Paid the debt, including all penalties, interest, costs and

98-13  fees, if any;

98-14     (b) Entered into an agreement for the payment of the debt on

98-15  an installment basis pursuant to NRS 353C.130; or

98-16     (c) Obtained a discharge in bankruptcy of the debt.

98-17     Sec. 166. NRS 388.750 is hereby amended to read as follows:

98-18      388.750  1.  An educational foundation:

98-19     (a) Shall comply with the provisions of chapter 241 of NRS;

98-20  and

98-21     (b) Except as otherwise provided in subsection 2, shall make its

98-22  records public and open to inspection pursuant to NRS 239.010 . [;

98-23  and

98-24     (c) Is exempt from the tax on transfers of real property pursuant

98-25  to subsection 14 of NRS 375.090.]

98-26     2.  An educational foundation is not required to disclose the

98-27  names of the contributors to the foundation or the amount of their

98-28  contributions. The educational foundation shall, upon request, allow

98-29  a contributor to examine, during regular business hours, any record,

98-30  document or other information of the foundation relating to that

98-31  contributor.

98-32     3.  As used in this section, “educational foundation” means a

98-33  nonprofit corporation, association or institution or a charitable

98-34  organization that is:

98-35     (a) Organized and operated exclusively for the purpose of

98-36  supporting one or more kindergartens, elementary schools, junior

98-37  high or middle schools or high schools, or any combination thereof;

98-38     (b) Formed pursuant to the laws of this state; and

98-39     (c) Exempt from taxation pursuant to 26 U.S.C. § 501(c)(3).

98-40     Sec. 167.  NRS 396.405 is hereby amended to read as follows:

98-41      396.405  1.  A university foundation:

98-42     (a) Shall comply with the provisions of chapter 241 of NRS;

98-43     (b) Except as otherwise provided in subsection 2, shall make its

98-44  records public and open to inspection pursuant to NRS 239.010; and

99-1      (c) [Is exempt from the tax on transfers of real property pursuant

99-2  to subsection 14 of NRS 375.090; and

99-3      (d)] May allow a president or an administrator of the university

99-4  or community college which it supports to serve as a member of its

99-5  governing body.

99-6      2.  A university foundation is not required to disclose the name

99-7  of any contributor or potential contributor to the university

99-8  foundation, the amount of his contribution or any information which

99-9  may reveal or lead to the discovery of his identity. The university

99-10  foundation shall, upon request, allow a contributor to examine,

99-11  during regular business hours, any record, document or other

99-12  information of the foundation relating to that contributor.

99-13     3.  As used in this section, “university foundation” means a

99-14  nonprofit corporation, association or institution or a charitable

99-15  organization that is:

99-16     (a) Organized and operated exclusively for the purpose of

99-17  supporting a university or a community college;

99-18     (b) Formed pursuant to the laws of this state; and

99-19     (c) Exempt from taxation pursuant to 26 U.S.C. § 501(c)(3).

99-20     Sec. 168.  NRS 414.135 is hereby amended to read as follows:

99-21      414.135  1.  There is hereby created the Emergency Assistance

99-22  [Account] Subaccount within the Disaster Relief [Fund] Account

99-23  created pursuant to NRS 353.2735. Beginning with the fiscal year

99-24  that begins on July 1, 1999, the State Controller shall, at the end of

99-25  each fiscal year, transfer the interest earned during the previous

99-26  fiscal year on the money in the Disaster Relief [Fund] Account to

99-27  the [Account] Subaccount in an amount not to exceed $500,000.

99-28     2.  The Division of Emergency Management of the Department

99-29  of Public Safety shall administer the [Account.] Subaccount. The

99-30  Division may adopt regulations authorized by this section before, on

99-31  or after July 1, 1999.

99-32     3.  All expenditures from the [Account] Subaccount must be

99-33  approved in advance by the Division. Except as otherwise provided

99-34  in subsection 4, all money in the [Account] Subaccount must be

99-35  expended solely to:

99-36     (a) Provide supplemental emergency assistance to this state or to

99-37  local governments in this state that are severely and adversely

99-38  affected by a natural, technological or man-made emergency or

99-39  disaster for which available resources of this state or the local

99-40  government are inadequate to provide a satisfactory remedy; and

99-41     (b) Pay any actual expenses incurred by the Division for

99-42  administration during a natural, technological or man-made

99-43  emergency or disaster.

99-44     4.  Beginning with the fiscal year that begins on July 1, 1999, if

99-45  any balance remains in the [Account] Subaccount at the end of a

100-1  fiscal year and the balance has not otherwise been committed for

100-2  expenditure, the Division may, with the approval of the Interim

100-3  Finance Committee, allocate all or any portion of the remaining

100-4  balance, not to exceed $250,000, to this state or to a local

100-5  government to:

100-6     (a) Purchase equipment or supplies required for emergency

100-7  management;

100-8     (b) Provide training to personnel related to emergency

100-9  management; and

100-10    (c) Carry out the provisions of NRS 392.600 to 392.656,

100-11  inclusive.

100-12    5.  Beginning with the fiscal year that begins on July 1, 1999,

100-13  the Division shall, at the end of each quarter of a fiscal year, submit

100-14  to the Interim Finance Committee a report of the expenditures made

100-15  from the [Account] Subaccount for the previous quarter.

100-16    6.  The Division shall adopt such regulations as are necessary to

100-17  administer the [Account.] Subaccount.

100-18    7.  The Division may adopt regulations to provide for

100-19  reimbursement of expenditures made from the [Account.]

100-20  Subaccount. If the Division requires such reimbursement, the

100-21  Attorney General shall take such action as is necessary to recover

100-22  the amount of any unpaid reimbursement plus interest at a rate

100-23  determined pursuant to NRS 17.130, computed from the date on

100-24  which the money was removed from the [Fund,] Account, upon

100-25  request by the Division.

100-26    Sec. 169.  NRS 459.3824 is hereby amended to read as

100-27  follows:

100-28      459.3824  1.  The owner of a regulated facility shall pay to the

100-29  Division an annual fee based on the fiscal year. The annual fee for

100-30  each facility is the sum of a base fee set by the State Environmental

100-31  Commission and any additional fee imposed by the Commission

100-32  pursuant to subsection 2. The annual fee must be prorated and may

100-33  not be refunded.

100-34    2.  The State Environmental Commission may impose an

100-35  additional fee upon the owner of a regulated facility in an amount

100-36  determined by the Commission to be necessary to enable the

100-37  Division to carry out its duties pursuant to NRS 459.380 to

100-38  459.3874, inclusive. The additional fee must be based on a

100-39  graduated schedule adopted by the Commission which takes into

100-40  consideration the quantity of hazardous substances located at each

100-41  facility.

100-42    3.  After the payment of the initial annual fee, the Division shall

100-43  send the owner of a regulated facility a bill in July for the annual fee

100-44  for the fiscal year then beginning which is based on the applicable

100-45  reports for the preceding year.

101-1     4.  The owner of a regulated facility shall submit, with any

101-2  payment required by this section, the business license number

101-3  assigned by the Department of Taxation [, for the imposition and

101-4  collection of taxes pursuant to chapter 364A of NRS, to the business

101-5  for which the payment is made.] upon compliance by the owner

101-6  with section 66 of this act.

101-7     5.  All fees collected pursuant to this section and penalties

101-8  collected pursuant to NRS 459.3833, 459.3834 and 459.3874, and

101-9  any interest earned thereon, must be deposited with the State

101-10  Treasurer for credit to the Fund for Precaution Against Chemical

101-11  Accidents, which is hereby created as a special revenue fund.

101-12    Sec. 170.  NRS 463.0136 is hereby amended to read as

101-13  follows:

101-14      463.0136  “Associated equipment” means:

101-15    1.  Any equipment or mechanical, electromechanical or

101-16  electronic contrivance, component or machine used remotely or

101-17  directly in connection with gaming, any game, race book or sports

101-18  pool that would not otherwise be classified as a gaming device,

101-19  including dice, playing cards, links which connect to progressive

101-20  slot machines, equipment which affects the proper reporting of gross

101-21  revenue, computerized systems of betting at a race book or sports

101-22  pool, computerized systems for monitoring slot machines and

101-23  devices for weighing or counting money; or

101-24    2.  A computerized system for recordation of sales for use in an

101-25  area subject to the [casino entertainment] tax imposed pursuant to

101-26  [NRS 463.401.] section 36 of this act.

101-27    Sec. 171.  NRS 463.270 is hereby amended to read as follows:

101-28      463.270  1.  Subject to the power of the Board to deny, revoke,

101-29  suspend, condition or limit licenses, any state license in force may

101-30  be renewed by the Board for the next succeeding license period

101-31  upon proper application for renewal and payment of state license

101-32  fees and taxes as required by law and the regulations of the Board.

101-33    2.  All state gaming licenses are subject to renewal on the [1st]

101-34  first day of each January and all quarterly state gaming licenses on

101-35  the [1st] first day of each calendar quarter thereafter.

101-36    3.  Application for renewal must be filed with the Board , and

101-37  all state license fees and taxes required by law, including , without

101-38  limitation , NRS 463.370, 463.373 to 463.3855, inclusive,

101-39  [463.401,] 463.660, 464.015 and 464.040, and section 36 of this

101-40  act, must be paid to the Board on or before the dates respectively

101-41  provided by law for each fee or tax.

101-42    4.  Application for renewal of licenses for slot machines only

101-43  must be made by the operators of the locations where such machines

101-44  are situated.

102-1     5.  Any person failing to pay any state license fees or taxes due

102-2  at the times respectively provided shall pay in addition to such

102-3  license fees or taxes a penalty of not less than $50 or 25 percent of

102-4  the amount due, whichever is the greater, but not more than $1,000

102-5  if the fees or taxes are less than 10 days late and in no case in excess

102-6  of $5,000. The penalty must be collected as are other charges,

102-7  license fees and penalties under this chapter.

102-8     6.  Any person who operates, carries on or exposes for play any

102-9  gambling game, gaming device or slot machine or who

102-10  manufactures, sells or distributes any gaming device, equipment,

102-11  material or machine used in gaming[,] after his license becomes

102-12  subject to renewal, and thereafter fails to apply for renewal as

102-13  provided in this section, is guilty of a misdemeanor and, in addition

102-14  to the penalties provided by law, is liable to the State of Nevada for

102-15  all license fees, taxes and penalties which would have been due

102-16  upon application for renewal.

102-17    7.  If any licensee or other person fails to renew his license as

102-18  provided in this section , the Board may order the immediate closure

102-19  of all his gaming activity until the license is renewed by the

102-20  payment of the necessary fees, taxes, interest and any penalties.

102-21  Except for a license for which fees are based on the gross revenue of

102-22  the licensee, failure to renew a license within 30 days after the date

102-23  required by this chapter shall be deemed a surrender of the license.

102-24    8.  The voluntary surrender of a license by a licensee does not

102-25  become effective until accepted in the manner provided in the

102-26  regulations of the Board. The surrender of a license does not relieve

102-27  the former licensee of any penalties, fines, fees, taxes or interest

102-28  due.

102-29    Sec. 172.  NRS 463.370 is hereby amended to read as follows:

102-30      463.370  1.  Except as otherwise provided in NRS 463.373,

102-31  the Commission shall charge and collect from each licensee a

102-32  license fee based upon all the gross revenue of the licensee as

102-33  follows:

102-34    (a) Three and one-half percent of all the gross revenue of the

102-35  licensee which does not exceed $50,000 per calendar month;

102-36    (b) Four and one-half percent of all the gross revenue of the

102-37  licensee which exceeds $50,000 per calendar month and does not

102-38  exceed $134,000 per calendar month; and

102-39    (c) Six and [one-quarter] three-quarters percent of all the gross

102-40  revenue of the licensee which exceeds $134,000 per calendar month.

102-41    2.  Unless the licensee has been operating for less than a full

102-42  calendar month, the Commission shall charge and collect the fee

102-43  prescribed in subsection 1, based upon the gross revenue for the

102-44  preceding calendar month, on or before the 24th day of the

102-45  following month. Except for the fee based on the first full month of

103-1  operation, the fee is an estimated payment of the license fee for the

103-2  third month following the month whose gross revenue is used as its

103-3  basis.

103-4     3.  When a licensee has been operating for less than a full

103-5  calendar month, the Commission shall charge and collect the fee

103-6  prescribed in subsection 1, based on the gross revenue received

103-7  during that month, on or before the 24th day of the following

103-8  calendar month of operation. After the first full calendar month of

103-9  operation, the Commission shall charge and collect the fee based on

103-10  the gross revenue received during that month, on or before the 24th

103-11  day of the following calendar month. The payment of the fee due for

103-12  the first full calendar month of operation must be accompanied by

103-13  the payment of a fee equal to three times the fee for the first full

103-14  calendar month. This additional amount is an estimated payment of

103-15  the license fees for the next 3 calendar months. Thereafter, each

103-16  license fee must be paid in the manner described in subsection 2.

103-17  Any deposit held by the Commission on July 1, 1969, must be

103-18  treated as an advance estimated payment.

103-19    4.  All revenue received from any game or gaming device

103-20  which is operated on the premises of a licensee, regardless of

103-21  whether any portion of the revenue is shared with any other person,

103-22  must be attributed to the licensee for the purposes of this section and

103-23  counted as part of the gross revenue of the licensee. Any other

103-24  person, including, without limitation, an operator of an inter-casino

103-25  linked system, who is authorized to receive a share of the revenue

103-26  from any game, gaming device or inter-casino linked system that is

103-27  operated on the premises of a licensee is liable to the licensee for

103-28  that person’s proportionate share of the license fees paid by the

103-29  licensee pursuant to this section and shall remit or credit the full

103-30  proportionate share to the licensee on or before the 24th day of each

103-31  calendar month. The proportionate share of an operator of an inter-

103-32  casino linked system must be based on all compensation and other

103-33  consideration received by the operator of the inter-casino linked

103-34  system, including, without limitation, amounts that accrue to the

103-35  meter of the primary progressive jackpot of the inter-casino linked

103-36  system and amounts that fund the reserves of such a jackpot, subject

103-37  to all appropriate adjustments for deductions, credits, offsets and

103-38  exclusions that the licensee is entitled to take or receive pursuant to

103-39  the provisions of this chapter. A licensee is not liable to any other

103-40  person authorized to receive a share of the licensee’s revenue from

103-41  any game, gaming device or inter-casino linked system that is

103-42  operated on the premises of the licensee for that person’s

103-43  proportionate share of the license fees to be remitted or credited to

103-44  the licensee by that person pursuant to this section.

104-1     5.  An operator of an inter-casino linked system shall not enter

104-2  into any agreement or arrangement with a licensee that provides for

104-3  the operator of the inter-casino linked system to be liable to the

104-4  licensee for less than its full proportionate share of the license fees

104-5  paid by the licensee pursuant to this section, whether accomplished

104-6  through a rebate, refund, charge-back or otherwise.

104-7     6.  Any person required to pay a fee pursuant to this section

104-8  shall file with the Commission, on or before the 24th day of each

104-9  calendar month, a report showing the amount of all gross revenue

104-10  received during the preceding calendar month. Each report must be

104-11  accompanied by:

104-12    (a) The fee due based on the revenue of the month covered by

104-13  the report; and

104-14    (b) An adjustment for the difference between the estimated fee

104-15  previously paid for the month covered by the report, if any, and the

104-16  fee due for the actual gross revenue earned in that month. If

104-17  the adjustment is less than zero, a credit must be applied to the

104-18  estimated fee due with that report.

104-19    7.  If the amount of license fees required to be reported and paid

104-20  pursuant to this section is later determined to be greater or less than

104-21  the amount actually reported and paid, the Commission shall:

104-22    (a) Charge and collect the additional license fees determined to

104-23  be due, with interest thereon until paid; or

104-24    (b) Refund any overpayment to the person entitled thereto

104-25  pursuant to this chapter, with interest thereon.

104-26  Interest pursuant to paragraph (a) must be computed at the rate

104-27  prescribed in NRS 17.130 from the first day of the first month

104-28  following the due date of the additional license fees until paid.

104-29  Interest pursuant to paragraph (b) must be computed at one-half the

104-30  rate prescribed in NRS 17.130 from the first day of the first month

104-31  following the date of overpayment until paid.

104-32    8.  Failure to pay the fees provided for in this section shall be

104-33  deemed a surrender of the license at the expiration of the period for

104-34  which the estimated payment of fees has been made, as established

104-35  in subsection 2.

104-36    9.  Except as otherwise provided in NRS 463.386, the amount

104-37  of the fee prescribed in subsection 1 must not be prorated.

104-38    10.  Except as otherwise provided in NRS 463.386, if a licensee

104-39  ceases operation, the Commission shall:

104-40    (a) Charge and collect the additional license fees determined to

104-41  be due with interest computed pursuant to paragraph (a) of

104-42  subsection 7; or

104-43    (b) Refund any overpayment to the licensee with interest

104-44  computed pursuant to paragraph (b) of subsection 7,

105-1  based upon the gross revenue of the licensee during the last 3

105-2  months immediately preceding the cessation of operation, or

105-3  portions of those last 3 months.

105-4     11.  If in any month[,] the amount of gross revenue is less than

105-5  zero, the licensee may offset the loss against gross revenue in

105-6  succeeding months until the loss has been fully offset.

105-7     12.  If in any month[,] the amount of the license fee due is less

105-8  than zero, the licensee is entitled to receive a credit against any

105-9  license fees due in succeeding months until the credit has been fully

105-10  offset.

105-11    Sec. 173.  NRS 463.373 is hereby amended to read as follows:

105-12      463.373  1.  Before issuing a state gaming license to an

105-13  applicant for a restricted operation, the Commission shall charge

105-14  and collect from him for each slot machine for each quarter year:

105-15    (a) A license fee of [$61] $81 for each slot machine if he will

105-16  have at least one but not more than five slot machines.

105-17    (b) A license fee of [$305 plus $106] $405 plus $141 for each

105-18  slot machine in excess of five if he will have at least six but not

105-19  more than 15 slot machines.

105-20    2.  The Commission shall charge and collect the fee prescribed

105-21  in subsection 1:

105-22    (a) On or before the last day of the last month in a calendar

105-23  quarter, for the ensuing calendar quarter, from a licensee whose

105-24  operation is continuing.

105-25    (b) In advance from a licensee who begins operation or puts

105-26  additional slot machines into play during a calendar quarter.

105-27    3.  Except as otherwise provided in NRS 463.386, no proration

105-28  of the fee prescribed in subsection 1 may be allowed for any reason.

105-29    4.  The operator of the location where slot machines are situated

105-30  shall pay the fee prescribed in subsection 1 upon the total number of

105-31  slot machines situated in that location, whether or not the machines

105-32  are owned by one or more licensee-owners.

105-33    Sec. 174.  NRS 463.401 is hereby amended to read as follows:

105-34      463.401  1.  In addition to any other license fees and taxes

105-35  imposed by this chapter, a casino entertainment tax equivalent to 10

105-36  percent of all amounts paid for admission, food, refreshments and

105-37  merchandise is hereby levied, except as otherwise provided in

105-38  subsection 2, upon each licensed gaming establishment in this state

105-39  where [music and dancing privileges or any other] live

105-40  entertainment is provided to the patrons [in a cabaret, nightclub,

105-41  cocktail lounge or casino showroom in connection with the serving

105-42  or selling of food or refreshments or the selling of any

105-43  merchandise.] of the licensed gaming establishment. Amounts paid

105-44  for gratuities directly or indirectly remitted to employees of the

106-1  licensee or for service charges, including those imposed in

106-2  connection with use of credit cards or debit cards, that are collected

106-3  and retained by persons other than the licensee are not taxable

106-4  pursuant to this section.

106-5     2.  A licensed gaming establishment is not subject to tax

106-6  pursuant to this section if [:

106-7     (a) The] the establishment is licensed for less than 51 slot

106-8  machines, less than six games, or any combination of slot machines

106-9  and games within those respective limits . [;

106-10    (b) The entertainment is presented in a facility that would not

106-11  have been subject to taxation pursuant to 26 U.S.C. § 4231(6) as that

106-12  provision existed in 1965;

106-13    (c) The entertainment is presented in a facility that would have

106-14  been subject to taxation pursuant to 26 U.S.C. § 4231(1), (2), (3),

106-15  (4) or (5) as those provisions existed in 1965; or

106-16    (d) In other cases, if:

106-17        (1) No distilled spirits, wine or beer is served or permitted to

106-18  be consumed;

106-19        (2) Only light refreshments are served;

106-20        (3) Where space is provided for dancing, no charge is made

106-21  for dancing; and

106-22        (4) Where music is provided or permitted, the music is

106-23  provided without any charge to the owner, lessee or operator of the

106-24  establishment or to any concessionaire.]

106-25    3. The tax imposed by this section does not apply to

106-26  [merchandise] :

106-27    (a) Live entertainment that this state is prohibited from taxing

106-28  under the Constitution, laws or treaties of the United States or the

106-29  Nevada Constitution.

106-30    (b) Merchandise sold outside the facility in which the live

106-31  entertainment is presented, unless the purchase of the merchandise

106-32  entitles the purchaser to admission to the entertainment.

106-33    (c) Any live entertainment that is provided by or entirely for

106-34  the benefit of a nonprofit organization that is recognized as

106-35  exempt from taxation pursuant to 26 U.S.C. § 501(c).

106-36    (d) Live entertainment that is provided at a trade show.

106-37    (e) Music performed by musicians who move constantly

106-38  through the audience if no other form of live entertainment is

106-39  afforded to the patrons.

106-40    4.  The tax imposed by this section must be paid by the licensee

106-41  of the establishment.

106-42    5.  As used in this section, “live entertainment” means any

106-43  activity provided for pleasure, enjoyment, recreation, relaxation,

106-44  diversion or other similar purpose by a person or persons who are

107-1  physically present when providing that activity to a patron or

107-2  group of patrons who are physically present.

107-3     Sec. 175.  NRS 463.4055 is hereby amended to read as

107-4  follows:

107-5      463.4055  Any ticket for admission to [a cabaret, nightclub,

107-6  cocktail lounge or casino showroom] an activity subject to the tax

107-7  imposed by NRS 463.401 must state whether the casino

107-8  entertainment tax is included in the price of the ticket. If the ticket

107-9  does not include such a statement, the licensed gaming

107-10  establishment shall pay the casino entertainment tax on the face

107-11  amount of the ticket.

107-12    Sec. 176.  NRS 463.408 is hereby amended to read as follows:

107-13      463.408  1.  As used in this section, “holidays or special

107-14  events” refers to periods during which the influx of tourist activity

107-15  in this state or any area thereof may require additional or alternative

107-16  industry accommodation as determined by the Board.

107-17    2.  Any licensee holding a valid license under this chapter may

107-18  apply to the Board, on application forms prescribed by the Board,

107-19  for a holiday or special event permit to:

107-20    (a) Increase the licensee’s game operations during holidays or

107-21  special events; or

107-22    (b) Provide persons who are attending a special event with

107-23  gaming in an area of the licensee’s establishment to which access by

107-24  the general public may be restricted.

107-25    3.  The application must be filed with the Board at least 15 days

107-26  before the date of the holiday or special event.

107-27    4.  If the Board approves the application, it shall issue to the

107-28  licensee a permit to operate presently existing games or any

107-29  additional games in designated areas of the licensee’s establishment.

107-30  The number of additional games must not exceed 50 percent of the

107-31  number of games operated by the licensee at the time the application

107-32  is filed. The permit must state the period for which it is issued and

107-33  the number, if any, of additional games allowed. For purposes of

107-34  computation, any fractional game must be counted as one full game.

107-35  The licensee shall present any such permit on the demand of any

107-36  inspecting agent of the Board or Board.

107-37    5.  Before issuing any permit, the Board shall charge and collect

107-38  from the licensee a fee of $14 per game per day for each day the

107-39  permit is effective. The fees are in lieu of the fees required under

107-40  NRS 463.380, 463.383 and 463.390.

107-41    6.  The additional games allowed under a permit must not be

107-42  counted in computing the [casino entertainment tax under NRS

107-43  463.401.] tax imposed by section 36 of this act.

108-1     7.  If any such additional games are not removed at the time the

108-2  permit expires, the licensee is immediately subject to the fees

108-3  provided for in this chapter.

108-4     Sec. 177.  NRS 463.770 is hereby amended to read as follows:

108-5      463.770  1.  All gross revenue from operating interactive

108-6  gaming received by an establishment licensed to operate interactive

108-7  gaming, regardless of whether any portion of the revenue is shared

108-8  with another person, must be attributed to the licensee and counted

108-9  as part of the gross revenue of the licensee for the purpose of

108-10  computing the license fee required by NRS 463.370.

108-11    2.  A manufacturer of interactive gaming systems who is

108-12  authorized by an agreement to receive a share of the revenue from

108-13  an interactive gaming system from an establishment licensed to

108-14  operate interactive gaming is liable to the establishment for a

108-15  portion of the license fee paid pursuant to subsection 1. The portion

108-16  for which the manufacturer of interactive gaming systems is liable is

108-17  [6.25] 6.75 percent of the amount of revenue to which the

108-18  manufacturer of interactive gaming systems is entitled pursuant to

108-19  the agreement.

108-20    3.  For the purposes of subsection 2, the amount of revenue to

108-21  which the manufacturer of interactive gaming systems is entitled

108-22  pursuant to an agreement to share the revenue from an interactive

108-23  gaming system:

108-24    (a) Includes all revenue of the manufacturer of interactive

108-25  gaming systems that is his share of the revenue from the interactive

108-26  gaming system pursuant to the agreement; and

108-27    (b) Does not include revenue that is the fixed purchase price for

108-28  the sale of a component of the interactive gaming system.

108-29    Sec. 178.  NRS 481.079 is hereby amended to read as follows:

108-30      481.079  1.  Except as otherwise provided by specific statute,

108-31  all taxes, license fees and money collected [pursuant to NRS

108-32  481.0475] by the Department must be deposited with the State

108-33  Treasurer to the credit of the Motor Vehicle Fund.

108-34    2.  If a check or any other method of payment accepted by the

108-35  Department in payment of such fees [pursuant to NRS 481.0475] is

108-36  dishonored upon presentation for payment:

108-37    (a) The drawer or any other person responsible for payment of

108-38  the fee is subject to a [service charge of $25,] fee in the amount

108-39  established by the State Controller pursuant to section 162 of this

108-40  act in addition to any other penalties provided by law; and

108-41    (b) The Department may require that future payments from the

108-42  person be made by cashier’s check, money order, traveler’s check or

108-43  cash.

109-1     3.  The Department may adjust the amount of a deposit made

109-2  with the State Treasurer to the credit of the Motor Vehicle Fund for

109-3  any cash shortage or overage resulting from the collection of fees.

109-4     Sec. 179.  NRS 612.265 is hereby amended to read as follows:

109-5      612.265  1.  Except as otherwise provided in this section,

109-6  information obtained from any employing unit or person pursuant to

109-7  the administration of this chapter and any determination as to the

109-8  benefit rights of any person is confidential and may not be disclosed

109-9  or be open to public inspection in any manner which would reveal

109-10  the person’s or employing unit’s identity.

109-11    2.  Any claimant or his legal representative is entitled to

109-12  information from the records of the Division, to the extent necessary

109-13  for the proper presentation of his claim in any proceeding pursuant

109-14  to this chapter. A claimant or an employing unit is not entitled to

109-15  information from the records of the Division for any other purpose.

109-16    3.  Subject to such restrictions as the Administrator may by

109-17  regulation prescribe, the information obtained by the Division may

109-18  be made available to:

109-19    (a) Any agency of this or any other state or any federal agency

109-20  charged with the administration or enforcement of laws relating to

109-21  unemployment compensation, public assistance, workers’

109-22  compensation or labor and industrial relations, or the maintenance

109-23  of a system of public employment offices;

109-24    (b) Any state or local agency for the enforcement of child

109-25  support;

109-26    (c) The Internal Revenue Service of the Department of the

109-27  Treasury;

109-28    (d) The Department of Taxation; and

109-29    (e) The State Contractors’ Board in the performance of its duties

109-30  to enforce the provisions of chapter 624 of NRS.

109-31  Information obtained in connection with the administration of the

109-32  Employment Service may be made available to persons or agencies

109-33  for purposes appropriate to the operation of a public employment

109-34  service or a public assistance program.

109-35    4.  Upon written request made by a public officer of a local

109-36  government, the Administrator shall furnish from the records of the

109-37  Division the name, address and place of employment of any person

109-38  listed in the records of employment of the Division. The request

109-39  must set forth the social security number of the person about whom

109-40  the request is made and contain a statement signed by proper

109-41  authority of the local government certifying that the request is made

109-42  to allow the proper authority to enforce a law to recover a debt or

109-43  obligation owed to the local government. The information obtained

109-44  by the local government is confidential and may not be used or

109-45  disclosed for any purpose other than the collection of a debt or

110-1  obligation owed to that local government. The Administrator may

110-2  charge a reasonable fee for the cost of providing the requested

110-3  information.

110-4     5.  The Administrator may publish or otherwise provide

110-5  information on the names of employers, their addresses, their type

110-6  or class of business or industry, and the approximate number of

110-7  employees employed by each such employer, if the information

110-8  released will assist unemployed persons to obtain employment or

110-9  will be generally useful in developing and diversifying the economic

110-10  interests of this state. Upon request by a state agency which is able

110-11  to demonstrate that its intended use of the information will benefit

110-12  the residents of this state, the Administrator may, in addition to the

110-13  information listed in this subsection, disclose the number of

110-14  employees employed by each employer and the total wages paid by

110-15  each employer. The Administrator may charge a fee to cover the

110-16  actual costs of any administrative expenses relating to the disclosure

110-17  of this information to a state agency. The Administrator may require

110-18  the state agency to certify in writing that the agency will take all

110-19  actions necessary to maintain the confidentiality of the information

110-20  and prevent its unauthorized disclosure.

110-21    6.  Upon request therefor the Administrator shall furnish to any

110-22  agency of the United States charged with the administration of

110-23  public works or assistance through public employment, and may

110-24  furnish to any state agency similarly charged, the name, address,

110-25  ordinary occupation and employment status of each recipient of

110-26  benefits and the recipient’s rights to further benefits pursuant to this

110-27  chapter.

110-28    7.  To further a current criminal investigation, the chief

110-29  executive officer of any law enforcement agency of this state may

110-30  submit a written request to the Administrator that he furnish, from

110-31  the records of the Division, the name, address and place of

110-32  employment of any person listed in the records of employment of

110-33  the Division. The request must set forth the social security number

110-34  of the person about whom the request is made and contain a

110-35  statement signed by the chief executive officer certifying that the

110-36  request is made to further a criminal investigation currently being

110-37  conducted by the agency. Upon receipt of such a request, the

110-38  Administrator shall furnish the information requested. He may

110-39  charge a fee to cover the actual costs of any related administrative

110-40  expenses.

110-41    8.  In addition to the provisions of subsection 5, the

110-42  Administrator shall provide lists containing the names and addresses

110-43  of employers, [the number of employees employed by each

110-44  employer] and information regarding the [total] wages paid by each

110-45  employer to the Department of Taxation, upon request, for use in

111-1  verifying returns for the [business tax.] tax imposed pursuant to

111-2  sections 2 to 24, inclusive, of this act. The Administrator may

111-3  charge a fee to cover the actual costs of any related administrative

111-4  expenses.

111-5     9.  A private carrier that provides industrial insurance in this

111-6  state shall submit to the Administrator a list containing the name of

111-7  each person who received benefits pursuant to chapters 616A to

111-8  616D, inclusive, or 617 of NRS during the preceding month and

111-9  request that he compare the information so provided with the

111-10  records of the Division regarding persons claiming benefits pursuant

111-11  to chapter 612 of NRS for the same period. The information

111-12  submitted by the private carrier must be in a form determined by the

111-13  Administrator and must contain the social security number of each

111-14  such person. Upon receipt of the request, the Administrator shall

111-15  make such a comparison and, if it appears from the information

111-16  submitted that a person is simultaneously claiming benefits under

111-17  chapter 612 of NRS and under chapters 616A to 616D, inclusive, or

111-18  617 of NRS, the Administrator shall notify the Attorney General or

111-19  any other appropriate law enforcement agency. The Administrator

111-20  shall charge a fee to cover the actual costs of any related

111-21  administrative expenses.

111-22    10.  The Administrator may request the Comptroller of the

111-23  Currency of the United States to cause an examination of the

111-24  correctness of any return or report of any national banking

111-25  association rendered pursuant to the provisions of this chapter, and

111-26  may in connection with the request transmit any such report or

111-27  return to the Comptroller of the Currency of the United States as

111-28  provided in Section 3305(c) of the Internal Revenue Code of 1954.

111-29    11.  If any employee or member of the Board of Review, the

111-30  Administrator or any employee of the Administrator, in violation of

111-31  the provisions of this section, discloses information obtained from

111-32  any employing unit or person in the administration of this chapter,

111-33  or if any person who has obtained a list of applicants for work, or of

111-34  claimants or recipients of benefits pursuant to this chapter uses or

111-35  permits the use of the list for any political purpose, he is guilty of a

111-36  gross misdemeanor.

111-37    12.  All letters, reports or communications of any kind, oral or

111-38  written, from the employer or employee to each other or to the

111-39  Division or any of its agents, representatives or employees are

111-40  privileged and must not be the subject matter or basis for any

111-41  lawsuit if the letter, report or communication is written, sent,

111-42  delivered or prepared pursuant to the requirements of this chapter.

111-43    Sec. 180.  NRS 612.618 is hereby amended to read as follows:

111-44      612.618  1.  If a check is tendered on or before the due date in

111-45  payment of contributions but is afterward dishonored by the

112-1  financial institution on which it is drawn, the check does not

112-2  constitute timely payment unless the Administrator determines that

112-3  dishonor occurred because of fault on the part of the financial

112-4  institution.

112-5     2.  The Administrator [may] shall charge an additional fee [of

112-6  not more than $25] in the amount established by the State

112-7  Controller pursuant to section 162 of this act for handling against a

112-8  person who presents a check afterward dishonored. The fee must be

112-9  deposited in the Unemployment Compensation Administration

112-10  Fund.

112-11    Sec. 181.  NRS 616B.012 is hereby amended to read as

112-12  follows:

112-13      616B.012  1.  Except as otherwise provided in this section and

112-14  in NRS 616B.015, 616B.021 and 616C.205, information obtained

112-15  from any insurer, employer or employee is confidential and may not

112-16  be disclosed or be open to public inspection in any manner which

112-17  would reveal the person’s identity.

112-18    2.  Any claimant or his legal representative is entitled to

112-19  information from the records of the insurer, to the extent necessary

112-20  for the proper presentation of a claim in any proceeding under

112-21  chapters 616A to 616D, inclusive, or chapter 617 of NRS.

112-22    3.  The Division and Administrator are entitled to information

112-23  from the records of the insurer which is necessary for the

112-24  performance of their duties. The Administrator may, by regulation,

112-25  prescribe the manner in which otherwise confidential information

112-26  may be made available to:

112-27    (a) Any agency of this or any other state charged with the

112-28  administration or enforcement of laws relating to industrial

112-29  insurance, unemployment compensation, public assistance or labor

112-30  law and industrial relations;

112-31    (b) Any state or local agency for the enforcement of child

112-32  support;

112-33    (c) The Internal Revenue Service of the Department of the

112-34  Treasury;

112-35    (d) The Department of Taxation; and

112-36    (e) The State Contractors’ Board in the performance of its duties

112-37  to enforce the provisions of chapter 624 of NRS.

112-38  Information obtained in connection with the administration of a

112-39  program of industrial insurance may be made available to persons or

112-40  agencies for purposes appropriate to the operation of a program of

112-41  industrial insurance.

112-42    4.  Upon written request made by a public officer of a local

112-43  government, an insurer shall furnish from its records the name,

112-44  address and place of employment of any person listed in its records.

112-45  The request must set forth the social security number of the person

113-1  about whom the request is made and contain a statement signed by

113-2  proper authority of the local government certifying that the request

113-3  is made to allow the proper authority to enforce a law to recover a

113-4  debt or obligation owed to the local government. The information

113-5  obtained by the local government is confidential and may not be

113-6  used or disclosed for any purpose other than the collection of a debt

113-7  or obligation owed to that local government. The insurer may charge

113-8  a reasonable fee for the cost of providing the requested information.

113-9     5.  To further a current criminal investigation, the chief

113-10  executive officer of any law enforcement agency of this state may

113-11  submit to the administrator a written request for the name, address

113-12  and place of employment of any person listed in the records of an

113-13  insurer. The request must set forth the social security number of the

113-14  person about whom the request is made and contain a statement

113-15  signed by the chief executive officer certifying that the request is

113-16  made to further a criminal investigation currently being conducted

113-17  by the agency. Upon receipt of a request, the Administrator shall

113-18  instruct the insurer to furnish the information requested. Upon

113-19  receipt of such an instruction, the insurer shall furnish the

113-20  information requested. The insurer may charge a reasonable fee to

113-21  cover any related administrative expenses.

113-22    6.  Upon request by the Department of Taxation, the

113-23  Administrator shall provide:

113-24    (a) Lists containing the names and addresses of employers; and

113-25    (b) Other information concerning employers collected and

113-26  maintained by the Administrator or the Division to carry out the

113-27  purposes of chapters 616A to 616D, inclusive, or chapter 617 of

113-28  NRS,

113-29  to the Department for its use in verifying returns for the [business

113-30  tax.] tax imposed pursuant to sections 2 to 24, inclusive, of this act.

113-31  The Administrator may charge a reasonable fee to cover any related

113-32  administrative expenses.

113-33    7.  Any person who, in violation of this section, discloses

113-34  information obtained from files of claimants or policyholders or

113-35  obtains a list of claimants or policyholders under chapters 616A to

113-36  616D, inclusive, or chapter 617 of NRS and uses or permits the use

113-37  of the list for any political purposes, is guilty of a gross

113-38  misdemeanor.

113-39    8.  All letters, reports or communications of any kind, oral or

113-40  written, from the insurer, or any of its agents, representatives or

113-41  employees are privileged and must not be the subject matter or basis

113-42  for any lawsuit if the letter, report or communication is written, sent,

113-43  delivered or prepared pursuant to the requirements of chapters 616A

113-44  to 616D, inclusive, or chapter 617 of NRS.

114-1     Sec. 182. NRS 616B.679 is hereby amended to read as

114-2  follows:

114-3      616B.679  1.  Each application must include:

114-4     (a) The applicant’s name and title of his position with the

114-5  employee leasing company.

114-6     (b) The applicant’s age, place of birth and social security

114-7  number.

114-8     (c) The applicant’s address.

114-9     (d) The business address of the employee leasing company.

114-10    (e) The business address of the resident agent of the employee

114-11  leasing company, if the applicant is not the resident agent.

114-12    (f) If the applicant is a:

114-13        (1) Partnership, the name of the partnership and the name,

114-14  address, age, social security number and title of each partner.

114-15        (2) Corporation, the name of the corporation and the name,

114-16  address, age, social security number and title of each officer of the

114-17  corporation.

114-18    (g) Proof of:

114-19        (1) [The payment of any taxes required by chapter 364A of

114-20  NRS.] Compliance with the provisions of section 66 of this act.

114-21        (2) The payment of any premiums for industrial insurance

114-22  required by chapters 616A to 617, inclusive, of NRS.

114-23        (3) The payment of contributions or payments in lieu of

114-24  contributions required by chapter 612 of NRS.

114-25        (4) Insurance coverage for any benefit plan from an insurer

114-26  authorized pursuant to title 57 of NRS that is offered by the

114-27  employee leasing company to its employees.

114-28    (h) Any other information the Administrator requires.

114-29    2.  Each application must be notarized and signed under penalty

114-30  of perjury:

114-31    (a) If the applicant is a sole proprietorship, by the sole

114-32  proprietor.

114-33    (b) If the applicant is a partnership, by each partner.

114-34    (c) If the applicant is a corporation, by each officer of the

114-35  corporation.

114-36    3.  An applicant shall submit to the Administrator any change in

114-37  the information required by this section within 30 days after the

114-38  change occurs. The Administrator may revoke the certificate of

114-39  registration of an employee leasing company which fails to comply

114-40  with the provisions of NRS 616B.670 to 616B.697, inclusive.

114-41    4.  If an insurer cancels an employee leasing company’s policy,

114-42  the insurer shall immediately notify the Administrator in writing.

114-43  The notice must comply with the provisions of NRS 687B.310 to

114-44  687B.355, inclusive, and must be served personally on or sent by

114-45  first-class mail or electronic transmission to the Administrator.

115-1     Sec. 183. NRS 616B.691 is hereby amended to read as

115-2  follows:

115-3      616B.691  1.  For the purposes of chapters [364A,] 612 and

115-4  616A to 617, inclusive, of NRS, and sections 2 to 24, inclusive, of

115-5  this act, an employee leasing company which complies with the

115-6  provisions of NRS 616B.670 to 616B.697, inclusive, shall be

115-7  deemed to be the employer of the employees it leases to a client

115-8  company.

115-9     2.  An employee leasing company shall be deemed to be the

115-10  employer of its leased employees for the purposes of sponsoring and

115-11  maintaining any benefit plans.

115-12    3.  An employee leasing company shall not offer its employees

115-13  any self-funded insurance program. An employee leasing company

115-14  shall not act as a self-insured employer or be a member of an

115-15  association of self-insured public or private employers pursuant to

115-16  chapters 616A to 616D, inclusive, or chapter 617 of NRS or

115-17  pursuant to title 57 of NRS.

115-18    4.  If an employee leasing company fails to:

115-19    (a) Pay any contributions, premiums, forfeits or interest due; or

115-20    (b) Submit any reports or other information required,

115-21  pursuant to this chapter or chapter 612, 616A, 616C, 616D or 617 of

115-22  NRS, the client company is jointly and severally liable for the

115-23  contributions, premiums, forfeits or interest attributable to the wages

115-24  of the employees leased to it by the employee leasing company.

115-25    Sec. 184.  NRS 623A.240 is hereby amended to read as

115-26  follows:

115-27      623A.240  1.  The following fees must be prescribed by the

115-28  Board and must not exceed the following amounts:

 

115-29        Application fee    $200.00

115-30        Examination fee    100.00,

115-31  plus the actual

115-32  cost of the

115-33  examination

115-34        Certificate of registration    25.00

115-35        Annual renewal fee    200.00

115-36        Reinstatement fee    300.00

115-37        Delinquency fee    50.00

115-38        Change of address fee   10.00

115-39        Copy of a document, per page    .25

 

115-40    2.  In addition to the fees set forth in subsection 1, the Board

115-41  may charge and collect a fee for any other service it provides. The

115-42  fee must not exceed the cost incurred by the Board to provide the

115-43  service.

116-1     3.  The Board may authorize a landscape architect intern to pay

116-2  the application fee or any portion of that fee during any period in

116-3  which he is the holder of a certificate to practice as a landscape

116-4  architect intern. If a landscape architect intern pays the fee or any

116-5  portion of the fee during that period, the Board shall credit the

116-6  amount paid by him towards the entire amount of the application fee

116-7  for the certificate of registration required pursuant to this section.

116-8     4.  The fees prescribed by the Board pursuant to this section

116-9  must be paid in United States currency in the form of a check,

116-10  cashier’s check or money order. If any check submitted to the Board

116-11  is dishonored upon presentation for payment, repayment of the fee,

116-12  including the fee for a returned check[,] in the amount established

116-13  by the State Controller pursuant to section 162 of this act, must be

116-14  made by money order or certified check.

116-15    5.  The fees prescribed by the Board pursuant to this section are

116-16  nonrefundable.

116-17    Sec. 185.  NRS 634.135 is hereby amended to read as follows:

116-18      634.135  1.  The Board may charge and collect fees not to

116-19  exceed:

 

116-20  For an application for a license to practice

116-21  chiropractic$200.00

116-22  For an examination for a license to practice

116-23  chiropractic200.00

116-24  For an application for, and the issuance of, a

116-25  certificate as a chiropractor’s assistant100.00

116-26  For an examination for a certificate as a

116-27  chiropractor’s assistant100.00

116-28  For the issuance of a license to practice chiropractic300.00

116-29  For the annual renewal of a license to practice

116-30  chiropractic300.00

116-31  For the annual renewal of an inactive license to

116-32  practice chiropractic100.00

116-33  For the annual renewal of a certificate as a

116-34  chiropractor’s assistant50.00

116-35  For the restoration to active status of an inactive

116-36  license to practice chiropractic300.00

116-37  For reinstating a license to practice chiropractic

116-38  which has been suspended or revoked500.00

116-39  For reinstating a certificate as a chiropractor’s

116-40  assistant which has been suspended pursuant to

116-41  NRS 634.130100.00

116-42  For a review of any subject on the examination25.00

116-43  For the issuance of a duplicate license or for

116-44  changing the name on a license$35.00

117-1  For written certification of licensure25.00

117-2  For providing a list of persons who are licensed to

117-3  practice chiropractic to a person who is not licensed

117-4  to practice chiropractic25.00

117-5  For providing a list of persons who were licensed to

117-6  practice chiropractic following the most recent

117-7  examination of the Board to a person who is not

117-8  licensed to practice chiropractic10.00

117-9  For a set of mailing labels containing the names and

117-10  addresses of the persons who are licensed to

117-11  practice chiropractic in this state35.00

117-12  [For a check made payable to the Board that is

117-13  dishonored upon presentation for payment25.00]

117-14  For providing a copy of the statutes, regulations and

117-15  other rules governing the practice of chiropractic in

117-16  this state to a person who is not licensed to practice

117-17  chiropractic25.00

117-18  For each page of a list of continuing education

117-19  courses that have been approved by the Board  .50

117-20  For an application to a preceptor program offered

117-21  by the Board to graduates of chiropractic schools or

117-22  colleges35.00

117-23  For a review by the Board of a course offered by a

117-24  chiropractic school or college or a course of

117-25  continuing education in chiropractic10.00

 

117-26    2.  In addition to the fees set forth in subsection 1, the Board

117-27  may charge and collect reasonable and necessary fees for any other

117-28  service it provides.

117-29    3.  For a check made payable to the Board that is dishonored

117-30  upon presentation for payment, the Board shall assess and collect

117-31  a fee in the amount established by the State Controller pursuant to

117-32  section 162 of this act.

117-33    Sec. 185.30.  NRS 645B.060 is hereby amended to read as

117-34  follows:

117-35      645B.060  1.  Subject to the administrative control of the

117-36  Director of the Department of Business and Industry, the

117-37  Commissioner shall exercise general supervision and control over

117-38  mortgage brokers doing business in this state.

117-39    2.  In addition to the other duties imposed upon him by law, the

117-40  Commissioner shall:

117-41    (a) Adopt any regulations that are necessary to carry out the

117-42  provisions of this chapter, except as to loan brokerage fees.

117-43    (b) Conduct such investigations as may be necessary to

117-44  determine whether any person has violated any provision of this

118-1  chapter, a regulation adopted pursuant to this chapter or an order of

118-2  the Commissioner.

118-3     (c) Conduct an annual examination of each mortgage broker

118-4  doing business in this state. The annual examination must include,

118-5  without limitation, a formal exit review with the mortgage broker.

118-6  The Commissioner shall adopt regulations prescribing:

118-7         (1) Standards for determining the rating of each mortgage

118-8  broker based upon the results of the annual examination; and

118-9         (2) Procedures for resolving any objections made by the

118-10  mortgage broker to the results of the annual examination. The

118-11  results of the annual examination may not be opened to public

118-12  inspection pursuant to NRS 645B.090 until any objections made by

118-13  the mortgage broker have been decided by the Commissioner.

118-14    (d) Conduct such other examinations, periodic or special audits,

118-15  investigations and hearings as may be necessary and proper for the

118-16  efficient administration of the laws of this state regarding mortgage

118-17  brokers and mortgage agents. The Commissioner shall adopt

118-18  regulations specifying the general guidelines that will be followed

118-19  when a periodic or special audit of a mortgage broker is conducted

118-20  pursuant to this chapter.

118-21    (e) Classify as confidential certain records and information

118-22  obtained by the Division when those matters are obtained from a

118-23  governmental agency upon the express condition that they remain

118-24  confidential. This paragraph does not limit examination by [the] :

118-25        (1) The Legislative Auditor[.] ; or

118-26        (2) The Department of Taxation if necessary to carry out

118-27  the provisions of sections 24.12 to 24.74, inclusive, of this act.

118-28    (f) Conduct such examinations and investigations as are

118-29  necessary to ensure that mortgage brokers meet the requirements of

118-30  this chapter for obtaining a license, both at the time of the

118-31  application for a license and thereafter on a continuing basis.

118-32    3.  For each special audit, investigation or examination, a

118-33  mortgage broker shall pay a fee based on the rate established

118-34  pursuant to NRS 658.101.

118-35    Sec. 185.32.  NRS 645B.670 is hereby amended to read as

118-36  follows:

118-37      645B.670  Except as otherwise provided in NRS 645B.690:

118-38    1.  For each violation committed by an applicant, whether or

118-39  not he is issued a license, the Commissioner may impose upon the

118-40  applicant an administrative fine of not more than $10,000, if the

118-41  applicant:

118-42    (a) Has knowingly made or caused to be made to the

118-43  Commissioner any false representation of material fact;

118-44    (b) Has suppressed or withheld from the Commissioner any

118-45  information which the applicant possesses and which, if submitted

119-1  by him, would have rendered the applicant ineligible to be licensed

119-2  pursuant to the provisions of this chapter; or

119-3     (c) Has violated any provision of this chapter, a regulation

119-4  adopted pursuant to this chapter or an order of the Commissioner in

119-5  completing and filing his application for a license or during the

119-6  course of the investigation of his application for a license.

119-7     2.  For each violation committed by a licensee, the

119-8  Commissioner may impose upon the licensee an administrative fine

119-9  of not more than $10,000, may suspend, revoke or place conditions

119-10  upon his license, or may do both, if the licensee, whether or not

119-11  acting as such:

119-12    (a) Is insolvent;

119-13    (b) Is grossly negligent or incompetent in performing any act for

119-14  which he is required to be licensed pursuant to the provisions of this

119-15  chapter;

119-16    (c) Does not conduct his business in accordance with law or has

119-17  violated any provision of this chapter, a regulation adopted pursuant

119-18  to this chapter or an order of the Commissioner;

119-19    (d) Is in such financial condition that he cannot continue in

119-20  business with safety to his customers;

119-21    (e) Has made a material misrepresentation in connection with

119-22  any transaction governed by this chapter;

119-23    (f) Has suppressed or withheld from a client any material facts,

119-24  data or other information relating to any transaction governed by the

119-25  provisions of this chapter which the licensee knew or, by the

119-26  exercise of reasonable diligence, should have known;

119-27    (g) Has knowingly made or caused to be made to the

119-28  Commissioner any false representation of material fact or has

119-29  suppressed or withheld from the Commissioner any information

119-30  which the licensee possesses and which, if submitted by him, would

119-31  have rendered the licensee ineligible to be licensed pursuant to the

119-32  provisions of this chapter;

119-33    (h) Has failed to account to persons interested for all money

119-34  received for a trust account;

119-35    (i) Has refused to permit an examination by the Commissioner

119-36  of his books and affairs or has refused or failed, within a reasonable

119-37  time, to furnish any information or make any report that may be

119-38  required by the Commissioner pursuant to the provisions of this

119-39  chapter or a regulation adopted pursuant to this chapter;

119-40    (j) Has been convicted of, or entered a plea of nolo contendere

119-41  to, a felony or any crime involving fraud, misrepresentation or

119-42  moral turpitude;

119-43    (k) Has refused or failed to pay, within a reasonable time, any

119-44  fees, assessments, costs or expenses that the licensee is required to

120-1  pay pursuant to this chapter or a regulation adopted pursuant to this

120-2  chapter;

120-3     (l) Has failed to satisfy a claim made by a client which has been

120-4  reduced to judgment;

120-5     (m) Has failed to account for or to remit any money of a client

120-6  within a reasonable time after a request for an accounting or

120-7  remittal;

120-8     (n) Has commingled the money or other property of a client

120-9  with his own or has converted the money or property of others to his

120-10  own use;

120-11    (o) Has engaged in any other conduct constituting a deceitful,

120-12  fraudulent or dishonest business practice;

120-13    (p) Has repeatedly violated the policies and procedures of the

120-14  mortgage broker;

120-15    (q) Has failed to exercise reasonable supervision over the

120-16  activities of a mortgage agent as required by NRS 645B.460;

120-17    (r) Has instructed a mortgage agent to commit an act that would

120-18  be cause for the revocation of the license of the mortgage broker,

120-19  whether or not the mortgage agent commits the act;

120-20    (s) Has employed a person as a mortgage agent or authorized a

120-21  person to be associated with the licensee as a mortgage agent at a

120-22  time when the licensee knew or, in light of all the surrounding facts

120-23  and circumstances, reasonably should have known that the person:

120-24        (1) Had been convicted of, or entered a plea of nolo

120-25  contendere to, a felony or any crime involving fraud,

120-26  misrepresentation or moral turpitude; or

120-27        (2) Had a financial services license or registration suspended

120-28  or revoked within the immediately preceding 10 years; [or]

120-29    (t) Has failed to pay the franchise tax imposed pursuant to the

120-30  provisions of sections 24.12 to 24.74, inclusive, of this act; or

120-31    (u) Has not conducted verifiable business as a mortgage broker

120-32  for 12 consecutive months, except in the case of a new applicant.

120-33  The Commissioner shall determine whether a mortgage broker is

120-34  conducting business by examining the monthly reports of activity

120-35  submitted by the licensee or by conducting an examination of the

120-36  licensee.

120-37    Sec. 185.34.  NRS 645E.300 is hereby amended to read as

120-38  follows:

120-39      645E.300  1.  Subject to the administrative control of the

120-40  Director of the Department of Business and Industry, the

120-41  Commissioner shall exercise general supervision and control over

120-42  mortgage companies doing business in this state.

120-43    2.  In addition to the other duties imposed upon him by law, the

120-44  Commissioner shall:

121-1     (a) Adopt any regulations that are necessary to carry out the

121-2  provisions of this chapter, except as to loan fees.

121-3     (b) Conduct such investigations as may be necessary to

121-4  determine whether any person has violated any provision of this

121-5  chapter, a regulation adopted pursuant to this chapter or an order of

121-6  the Commissioner.

121-7     (c) Conduct an annual examination of each mortgage company

121-8  doing business in this state.

121-9     (d) Conduct such other examinations, periodic or special audits,

121-10  investigations and hearings as may be necessary and proper for the

121-11  efficient administration of the laws of this state regarding mortgage

121-12  companies.

121-13    (e) Classify as confidential certain records and information

121-14  obtained by the Division when those matters are obtained from a

121-15  governmental agency upon the express condition that they remain

121-16  confidential. This paragraph does not limit examination by [the] :

121-17        (1) The Legislative Auditor[.] ; or

121-18        (2) The Department of Taxation if necessary to carry out

121-19  the provisions of sections 24.12 to 24.74, inclusive, of this act.

121-20    (f) Conduct such examinations and investigations as are

121-21  necessary to ensure that mortgage companies meet the requirements

121-22  of this chapter for obtaining a license, both at the time of the

121-23  application for a license and thereafter on a continuing basis.

121-24    3.  For each special audit, investigation or examination, a

121-25  mortgage company shall pay a fee based on the rate established

121-26  pursuant to NRS 658.101.

121-27    Sec. 185.36.  NRS 645E.670 is hereby amended to read as

121-28  follows:

121-29      645E.670  1.  For each violation committed by an applicant,

121-30  whether or not he is issued a license, the Commissioner may impose

121-31  upon the applicant an administrative fine of not more than $10,000,

121-32  if the applicant:

121-33    (a) Has knowingly made or caused to be made to the

121-34  Commissioner any false representation of material fact;

121-35    (b) Has suppressed or withheld from the Commissioner any

121-36  information which the applicant possesses and which, if submitted

121-37  by him, would have rendered the applicant ineligible to be licensed

121-38  pursuant to the provisions of this chapter; or

121-39    (c) Has violated any provision of this chapter, a regulation

121-40  adopted pursuant to this chapter or an order of the Commissioner in

121-41  completing and filing his application for a license or during the

121-42  course of the investigation of his application for a license.

121-43    2.  For each violation committed by a licensee, the

121-44  Commissioner may impose upon the licensee an administrative fine

121-45  of not more than $10,000, may suspend, revoke or place conditions

122-1  upon his license, or may do both, if the licensee, whether or not

122-2  acting as such:

122-3     (a) Is insolvent;

122-4     (b) Is grossly negligent or incompetent in performing any act for

122-5  which he is required to be licensed pursuant to the provisions of this

122-6  chapter;

122-7     (c) Does not conduct his business in accordance with law or has

122-8  violated any provision of this chapter, a regulation adopted pursuant

122-9  to this chapter or an order of the Commissioner;

122-10    (d) Is in such financial condition that he cannot continue in

122-11  business with safety to his customers;

122-12    (e) Has made a material misrepresentation in connection with

122-13  any transaction governed by this chapter;

122-14    (f) Has suppressed or withheld from a client any material facts,

122-15  data or other information relating to any transaction governed by the

122-16  provisions of this chapter which the licensee knew or, by the

122-17  exercise of reasonable diligence, should have known;

122-18    (g) Has knowingly made or caused to be made to the

122-19  Commissioner any false representation of material fact or has

122-20  suppressed or withheld from the Commissioner any information

122-21  which the licensee possesses and which, if submitted by him, would

122-22  have rendered the licensee ineligible to be licensed pursuant to the

122-23  provisions of this chapter;

122-24    (h) Has failed to account to persons interested for all money

122-25  received for a trust account;

122-26    (i) Has refused to permit an examination by the Commissioner

122-27  of his books and affairs or has refused or failed, within a reasonable

122-28  time, to furnish any information or make any report that may be

122-29  required by the Commissioner pursuant to the provisions of this

122-30  chapter or a regulation adopted pursuant to this chapter;

122-31    (j) Has been convicted of, or entered a plea of nolo contendere

122-32  to, a felony or any crime involving fraud, misrepresentation or

122-33  moral turpitude;

122-34    (k) Has refused or failed to pay, within a reasonable time, any

122-35  fees, assessments, costs or expenses that the licensee is required to

122-36  pay pursuant to this chapter or a regulation adopted pursuant to this

122-37  chapter;

122-38    (l) Has failed to pay the franchise tax imposed pursuant to the

122-39  provisions of sections 24.12 to 24.74, inclusive, of this act;

122-40    (m)  Has failed to satisfy a claim made by a client which has

122-41  been reduced to judgment;

122-42    [(m)] (n) Has failed to account for or to remit any money of a

122-43  client within a reasonable time after a request for an accounting or

122-44  remittal;

123-1     [(n)] (o) Has commingled the money or other property of a

123-2  client with his own or has converted the money or property of others

123-3  to his own use; or

123-4     [(o)] (p) Has engaged in any other conduct constituting a

123-5  deceitful, fraudulent or dishonest business practice.

123-6     Sec. 185.38.  NRS 649.395 is hereby amended to read as

123-7  follows:

123-8      649.395  1.  The Commissioner may impose an administrative

123-9  fine, not to exceed $500 for each violation, or suspend or revoke the

123-10  license of a collection agency, or both impose a fine and suspend or

123-11  revoke the license, by an order made in writing and filed in his

123-12  office and served on the licensee by registered or certified mail at

123-13  the address shown in the records of the Commissioner, if:

123-14    (a) The licensee is adjudged liable in any court of law for breach

123-15  of any bond given under the provisions of this chapter; [or]

123-16    (b) After notice and hearing, the licensee is found guilty of:

123-17        (1) Fraud or misrepresentation;

123-18        (2) An act or omission inconsistent with the faithful

123-19  discharge of his duties and obligations; or

123-20        (3) A violation of any provision of this chapter[.] ; or

123-21    (c) The Commissioner determines that the licensee has failed

123-22  to pay the franchise tax imposed pursuant to the provisions of

123-23  sections 24.12 to 24.74, inclusive, of this act.

123-24    2.  The Commissioner may suspend or revoke the license of a

123-25  collection agency without notice and hearing if:

123-26    (a) The suspension or revocation is necessary for the immediate

123-27  protection of the public; and

123-28    (b) The licensee is afforded a hearing to contest the suspension

123-29  or revocation within 20 days after the written order of suspension or

123-30  revocation is served upon the licensee.

123-31    3.  Upon revocation of his license, all rights of the licensee

123-32  under this chapter terminate, and no application may be received

123-33  from any person whose license has once been revoked.

123-34    Sec. 185.40.  NRS 658.151 is hereby amended to read as

123-35  follows:

123-36      658.151  1.  The Commissioner may forthwith take possession

123-37  of the business and property of any depository institution to which

123-38  this title or title 56 of NRS applies when it appears that the

123-39  depository institution:

123-40    (a) Has violated its charter or any laws applicable thereto.

123-41    (b) Is conducting its business in an unauthorized or unsafe

123-42  manner.

123-43    (c) Is in an unsafe or unsound condition to transact its business.

123-44    (d) Has an impairment of its stockholders’ or members’ equity.

124-1     (e) Has refused to pay its depositors in accordance with the

124-2  terms on which such deposits were received, or has refused to pay

124-3  its holders of certificates of indebtedness or investment in

124-4  accordance with the terms upon which those certificates of

124-5  indebtedness or investment were sold.

124-6     (f) Has become otherwise insolvent.

124-7     (g) Has neglected or refused to comply with the terms of a

124-8  lawful order of the Commissioner.

124-9     (h) Has refused, upon proper demand, to submit its records,

124-10  affairs and concerns for inspection and examination of an appointed

124-11  or authorized examiner of the Commissioner.

124-12    (i) Has made a voluntary assignment of its assets to trustees.

124-13    (j) Has failed to pay the franchise tax imposed pursuant to the

124-14  provisions of sections 24.12 to 24.74, inclusive, of this act.

124-15    2.  The Commissioner also may forthwith take possession of the

124-16  business and property of any depository institution to which this title

124-17  or title 56 of NRS applies when it appears that the officers of the

124-18  depository institution have refused to be examined upon oath

124-19  regarding its affairs.

124-20    Sec. 185.42.  NRS 665.133 is hereby amended to read as

124-21  follows:

124-22      665.133  1.  The records and information described in NRS

124-23  665.130 may be disclosed to:

124-24    (a) An agency of the Federal Government or of another state

124-25  which regulates the financial institution which is the subject of the

124-26  records or information;

124-27    (b) The Director of the Department of Business and Industry for

124-28  his confidential use;

124-29    (c) The State Board of Finance for its confidential use, if the

124-30  report or other information is necessary for the State Board of

124-31  Finance to perform its duties under this title;

124-32    (d) The Department of Taxation for its use in carrying out the

124-33  provisions of sections 24.12 to 24.74, inclusive, of this act;

124-34    (e) An entity which insures or guarantees deposits;

124-35    [(e)] (f) A public officer authorized to investigate criminal

124-36  charges in connection with the affairs of the depository institution;

124-37    [(f)] (g) A person preparing a proposal for merging with or

124-38  acquiring an institution or holding company, but only after notice of

124-39  the disclosure has been given to the institution or holding company;

124-40    [(g)] (h) Any person to whom the subject of the report has

124-41  authorized the disclosure;

124-42    [(h)] (i) Any other person if the Commissioner determines, after

124-43  notice and opportunity for hearing, that disclosure is in the public

124-44  interest and outweighs any potential harm to the depository

125-1  institution and its stockholders, members, depositors and creditors;

125-2  and

125-3     [(i)] (j) Any court in a proceeding initiated by the

125-4  Commissioner concerning the financial institution.

125-5     2.  All the reports made available pursuant to this section

125-6  remain the property of the Division of Financial Institutions, and no

125-7  person, agency or authority to whom the reports are made available,

125-8  or any officer, director or employee thereof, may disclose any of the

125-9  reports or any information contained therein, except in published

125-10  statistical material that does not disclose the affairs of any natural

125-11  person or corporation.

125-12    Sec. 185.44.  NRS 673.484 is hereby amended to read as

125-13  follows:

125-14      673.484  The Commissioner may after notice and hearing

125-15  suspend or revoke the charter of any association for [repeated] :

125-16    1.  Repeated failure to abide by the provisions of this chapter or

125-17  the regulations adopted thereunder.

125-18    2.  Failure to pay the franchise tax imposed pursuant to the

125-19  provisions of sections 24.12 to 24.74, inclusive, of this act.

125-20    Sec. 185.46.  NRS 675.440 is hereby amended to read as

125-21  follows:

125-22      675.440  1.  If the Commissioner has reason to believe that

125-23  grounds for revocation or suspension of a license exist, he shall give

125-24  20 days’ written notice to the licensee stating the contemplated

125-25  action and, in general, the grounds therefor and set a date for a

125-26  hearing.

125-27    2.  At the conclusion of a hearing, the Commissioner shall:

125-28    (a) Enter a written order either dismissing the charges, revoking

125-29  the license, or suspending the license for a period of not more than

125-30  60 days, which period must include any prior temporary suspension.

125-31  A copy of the order must be sent by registered or certified mail to

125-32  the licensee.

125-33    (b) Impose upon the licensee a fine of $500 for each violation by

125-34  the licensee of any provision of this chapter or any lawful regulation

125-35  adopted under it.

125-36    (c) If a fine is imposed pursuant to this section, enter such order

125-37  as is necessary to recover the costs of the proceeding, including his

125-38  investigative costs and attorney’s fees.

125-39    3.  The grounds for revocation or suspension of a license are

125-40  that:

125-41    (a) The licensee has failed to pay the annual license fee;

125-42    (b) The licensee, either knowingly or without any exercise of

125-43  due care to prevent it, has violated any provision of this chapter or

125-44  any lawful regulation adopted under it;

126-1     (c) The licensee has failed to pay the franchise tax imposed

126-2  pursuant to the provisions of sections 24.12 to 24.74, inclusive, of

126-3  this act;

126-4     (d) Any fact or condition exists which would have justified the

126-5  Commissioner in denying the licensee’s original application for a

126-6  license hereunder; or

126-7     [(d)] (e) The applicant failed to open an office for the conduct

126-8  of the business authorized under this chapter within 120 days from

126-9  the date the license was issued, or has failed to remain open for the

126-10  conduct of the business for a period of 120 days without good cause

126-11  therefor.

126-12    4.  Any revocation or suspension applies only to the license

126-13  granted to a person for the particular office for which grounds for

126-14  revocation or suspension exist.

126-15    5.  An order suspending or revoking a license becomes effective

126-16  5 days after being entered unless the order specifies otherwise or a

126-17  stay is granted.

126-18    Sec. 185.48.  NRS 676.290 is hereby amended to read as

126-19  follows:

126-20      676.290  1.  The Commissioner may, pursuant to the

126-21  procedure provided in this chapter, deny, suspend or revoke any

126-22  license for which application has been made or which has been

126-23  issued under the provisions of this chapter if he finds, as to the

126-24  licensee, its associates, directors or officers, grounds for action.

126-25    2.  Any one of the following grounds may provide the requisite

126-26  grounds for denial, suspension or revocation:

126-27    (a) Conviction of a felony or of a misdemeanor involving moral

126-28  turpitude.

126-29    (b) Violation of any of the provisions of this chapter or

126-30  regulations of the Commissioner.

126-31    (c) Fraud or deceit in procuring the issuance of the license.

126-32    (d) Continuous course of unfair conduct.

126-33    (e) Insolvency, filing in bankruptcy, receivership or assigning

126-34  for the benefit of creditors by any licensee or applicant for a license

126-35  under this chapter.

126-36    (f) Failure to pay the franchise tax imposed pursuant to the

126-37  provisions of sections 24.12 to 24.74, inclusive, of this act.

126-38    (g) Failure to pay the fee for renewal or reinstatement of a

126-39  license.

126-40    3.  The Commissioner shall, after notice and hearing, impose

126-41  upon the licensee a fine of $500 for each violation by the licensee of

126-42  any of the provisions of this chapter or regulations of the

126-43  Commissioner. If a fine is imposed pursuant to this section, the

126-44  costs of the proceeding, including investigative costs and attorney’s

126-45  fees, may be recovered by the Commissioner.

127-1     Sec. 185.50.  NRS 677.510 is hereby amended to read as

127-2  follows:

127-3      677.510  1.  If the Commissioner has reason to believe that

127-4  grounds for revocation or suspension of a license exist, he shall give

127-5  20 days’ written notice to the licensee stating the contemplated

127-6  action and, in general, the grounds therefor and set a date for a

127-7  hearing.

127-8     2.  At the conclusion of a hearing, the Commissioner shall:

127-9     (a) Enter a written order either dismissing the charges, or

127-10  revoking the license, or suspending the license for a period of not

127-11  more than 60 days, which period must include any prior temporary

127-12  suspension. A copy of the order must be sent by registered or

127-13  certified mail to the licensee.

127-14    (b) Impose upon the licensee a fine of $500 for each violation by

127-15  the licensee of any provision of this chapter or any lawful regulation

127-16  adopted pursuant thereto.

127-17    (c) If a fine is imposed pursuant to this section, enter such order

127-18  as is necessary to recover the costs of the proceeding, including his

127-19  investigative costs and attorney’s fees.

127-20    3.  The grounds for revocation or suspension of a license are

127-21  that:

127-22    (a) The licensee has failed to pay the annual license fee;

127-23    (b) The licensee, either knowingly or without any exercise of

127-24  due care to prevent it, has violated any provision of this chapter, or

127-25  any lawful regulation adopted pursuant thereto;

127-26    (c) The licensee has failed to pay the franchise tax imposed

127-27  pursuant to the provisions of sections 24.12 to 24.74, inclusive, of

127-28  this act;

127-29    (d) Any fact or condition exists which would have justified the

127-30  Commissioner in denying the licensee’s original application for a

127-31  license hereunder; or

127-32    [(d)] (e) The applicant failed to open an office for the conduct

127-33  of the business authorized under this chapter within 120 days from

127-34  the date the license was issued, or has failed to remain open for the

127-35  conduct of the business for a period of 120 days without good cause

127-36  therefor.

127-37    4.  Any revocation or suspension applies only to the license

127-38  granted to a person for the particular office for which grounds for

127-39  revocation or suspension exist.

127-40    5.  An order suspending or revoking a license becomes effective

127-41  5 days after being entered unless the order specifies otherwise or a

127-42  stay is granted.

127-43    Sec. 186.  NRS 679B.228 is hereby amended to read as

127-44  follows:

128-1      679B.228  The Division [may] shall charge a person a fee [of

128-2  $25] in the amount established by the State Controller pursuant to

128-3  section 162 of this act for each check returned to the Division

128-4  because the person had insufficient money or credit with the drawee

128-5  to pay the check or because the person stopped payment on the

128-6  check.

128-7     Sec. 186.3.  NRS 680B.037 is hereby amended to read as

128-8  follows:

128-9      680B.037  [Payment]

128-10    1.  Except as otherwise provided in subsection 2, payment by

128-11  an insurer of the tax imposed by NRS 680B.027 is in lieu of all

128-12  taxes imposed by the State or any city, town or county upon

128-13  premiums or upon income of insurers and of franchise, privilege or

128-14  other taxes measured by income of the insurer.

128-15    2.  The provisions of subsection 1 do not apply to the

128-16  franchise tax imposed pursuant to the provisions of sections 24.12

128-17  to 24.74, inclusive, of this act.

128-18    Sec. 186.5.  NRS 687A.130 is hereby amended to read as

128-19  follows:

128-20      687A.130  The Association is exempt from payment of all fees

128-21  and all taxes levied by this state or any of its subdivisions, except

128-22  [taxes] :

128-23    1.  Taxes levied on real or personal property.

128-24    2.  The franchise tax imposed pursuant to sections 24.12 to

128-25  24.74, inclusive, of this act.

128-26    Sec. 186.7.  NRS 694C.450 is hereby amended to read as

128-27  follows:

128-28      694C.450  1.  Except as otherwise provided in this section, a

128-29  captive insurer shall pay to the Division, not later than March 1 of

128-30  each year, a tax at the rate of:

128-31    (a) Two-fifths of 1 percent on the first $20,000,000 of its net

128-32  direct premiums;

128-33    (b) One-fifth of 1 percent on the next $20,000,000 of its net

128-34  direct premiums; and

128-35    (c) Seventy-five thousandths of 1 percent on each additional

128-36  dollar of its net direct premiums.

128-37    2.  Except as otherwise provided in this section, a captive

128-38  insurer shall pay to the Division, not later than March 1 of each

128-39  year, a tax at a rate of:

128-40    (a) Two hundred twenty-five thousandths of 1 percent on the

128-41  first $20,000,000 of revenue from assumed reinsurance premiums;

128-42    (b) One hundred fifty thousandths of 1 percent on the next

128-43  $20,000,000 of revenue from assumed reinsurance premiums; and

128-44    (c) Twenty-five thousandths of 1 percent on each additional

128-45  dollar of revenue from assumed reinsurance premiums.

129-1  The tax on reinsurance premiums pursuant to this subsection must

129-2  not be levied on premiums for risks or portions of risks which are

129-3  subject to taxation on a direct basis pursuant to subsection 1. A

129-4  captive insurer is not required to pay any reinsurance premium tax

129-5  pursuant to this subsection on revenue related to the receipt of assets

129-6  by the captive insurer in exchange for the assumption of loss

129-7  reserves and other liabilities of another insurer that is under

129-8  common ownership and control with the captive insurer, if the

129-9  transaction is part of a plan to discontinue the operation of the other

129-10  insurer and the intent of the parties to the transaction is to renew or

129-11  maintain such business with the captive insurer.

129-12    3.  If the sum of the taxes to be paid by a captive insurer

129-13  calculated pursuant to subsections 1 and 2 is less than $5,000 in any

129-14  given year, the captive insurer shall pay a tax of $5,000 for that

129-15  year.

129-16    4.  Two or more captive insurers under common ownership and

129-17  control must be taxed as if they were a single captive insurer.

129-18    5.  Notwithstanding any specific statute to the contrary , [and]

129-19  except as otherwise provided in this subsection, the tax provided for

129-20  by this section constitutes all the taxes collectible pursuant to the

129-21  laws of this state from a captive insurer, and no occupation tax or

129-22  other taxes may be levied or collected from a captive insurer by this

129-23  state or by any county, city or municipality within this state, except

129-24  for the franchise tax imposed pursuant to the provisions of

129-25  sections 24.12 to 24.74, inclusive, of this act and ad valorem taxes

129-26  on real or personal property located in this state used in the

129-27  production of income by the captive insurer.

129-28    6.  Ten percent of the revenues collected from the tax imposed

129-29  pursuant to this section must be deposited with the State Treasurer

129-30  for credit to the Account for the Regulation and Supervision of

129-31  Captive Insurers created pursuant to NRS 694C.460. The remaining

129-32  90 percent of the revenues collected must be deposited with the

129-33  State Treasurer for credit to the State General Fund.

129-34    7.  As used in this section, unless the context otherwise

129-35  requires:

129-36    (a) “Common ownership and control” means:

129-37        (1) In the case of a stock insurer, the direct or indirect

129-38  ownership of 80 percent or more of the outstanding voting stock of

129-39  two or more corporations by the same member or members.

129-40        (2) In the case of a mutual insurer, the direct or indirect

129-41  ownership of 80 percent or more of the surplus and the voting power

129-42  of two or more corporations by the same member or members.

129-43    (b) “Net direct premiums” means the direct premiums collected

129-44  or contracted for on policies or contracts of insurance written by a

129-45  captive insurer during the preceding calendar year, less the amounts

130-1  paid to policyholders as return premiums, including dividends on

130-2  unabsorbed premiums or premium deposits returned or credited to

130-3  policyholders.

130-4     Sec. 187.  Section 66 of this act is hereby amended to read as

130-5  follows:

130-6      Sec. 66.  1.  Except as otherwise provided in subsection

130-7  8, a person shall not conduct a business in this state unless he

130-8  has a business license issued by the Department.

130-9     2.  An application for a business license must:

130-10      (a) Be made upon a form prescribed by the Department;

130-11      (b) Set forth the name under which the applicant transacts

130-12  or intends to transact business and the location of his place or

130-13  places of business;

130-14      (c) Declare the estimated number of employees for the

130-15  previous calendar quarter;

130-16      (d) Be accompanied by a fee of $75; and

130-17      (e) Include any other information that the Department

130-18  deems necessary.

130-19    3.  The application must be signed by:

130-20      (a) The owner, if the business is owned by a natural

130-21  person;

130-22      (b) A member or partner, if the business is owned by an

130-23  association or partnership; or

130-24      (c) An officer or some other person specifically

130-25  authorized to sign the application, if the business is owned by

130-26  a corporation.

130-27    4.  If the application is signed pursuant to paragraph (c)

130-28  of subsection 3, written evidence of the signer’s authority

130-29  must be attached to the application.

130-30    5.  A person who has been issued a business license by

130-31  the Department shall submit a fee of $75 to the Department

130-32  on or before the last day of the month in which the

130-33  anniversary date of issuance of the business license occurs in

130-34  each year, unless the person submits a written statement to

130-35  the Department, at least 10 days before the anniversary date,

130-36  indicating that the person will not be conducting business in

130-37  this state after the anniversary date. A person who fails to

130-38  submit the annual fee required pursuant to this subsection

130-39  in a timely manner shall pay a penalty in the amount of $75

130-40  in addition to the annual fee.

130-41    6.  The business license required to be obtained pursuant

130-42  to this section is in addition to any license to conduct business

130-43  that must be obtained from the local jurisdiction in which the

130-44  business is being conducted.

131-1     7.  For the purposes of sections 61 to 66, inclusive, of

131-2  this act, a person shall be deemed to conduct a business in

131-3  this state if a business for which the person is responsible:

131-4      (a) Is organized pursuant to title 7 of NRS, other than a

131-5  business organized pursuant to chapter 82 or 84 of NRS:

131-6      (b) Has an office or other base of operations in this state;

131-7  or

131-8      (c) Pays wages or other remuneration to a natural person

131-9  who performs in this state any of the duties for which he is

131-10  paid.

131-11    8.  A person who takes part in a trade show or convention

131-12  held in this state for a purpose related to the conduct of a

131-13  business is not required to obtain a business license

131-14  specifically for that event.

131-15    Sec. 188.  Section 6 of chapter 458, Statutes of Nevada 1999,

131-16  at page 2133, is hereby amended to read as follows:

131-17      Sec. 6.  The amendatory provisions of sections 2 to 5,

131-18  inclusive, of this act expire by limitation on October 1, 2029.

131-19    Sec. 189.  1.  NRS 353.272, 375.025, 375.075, 463.4001,

131-20  463.4002, 463.4004, 463.4006, 463.4008, 463.4009 and 463.4015

131-21  are hereby repealed.

131-22    2.  NRS 364A.010, 364A.020, 364A.030, 364A.040, 364A.050,

131-23  364A.060, 364A.070, 364A.080, 364A.090, 364A.100, 364A.110,

131-24  364A.120, 364A.130, 364A.135, 364A.140, 364A.150, 364A.151,

131-25  364A.152, 364A.1525, 364A.160, 364A.170, 364A.175, 364A.180,

131-26  364A.190, 364A.230, 364A.240, 364A.250, 364A.260, 364A.270,

131-27  364A.280, 364A.290, 364A.300, 364A.310, 364A.320, 364A.330,

131-28  364A.340, 364A.350, 463.401, 463.402, 463.403, 463.404,

131-29  463.4045, 463.405, 463.4055 and 463.406 are hereby repealed.

131-30    Sec. 190.  Except as otherwise provided by specific statute:

131-31    1.  After the close of the 2003-2004 Fiscal Year and after the

131-32  close of the 2004-2005 Fiscal Year, the Interim Finance Committee

131-33  shall determine the amount, if any, by which the total revenue from

131-34  all sources to the State General Fund, excluding reversions to the

131-35  State General Fund, exceeds:

131-36    (a) One hundred seven percent of the total revenue from all

131-37  sources to the State General Fund as projected by the 2003

131-38  Legislature for the applicable fiscal year; and

131-39    (b) The total amount of all applicable contingent appropriations

131-40  enacted by the 2003 Legislature for which the conditions for the

131-41  contingent appropriations were satisfied.

131-42    2.  If the amount determined pursuant to subsection 1 is greater

131-43  than $0, the Interim Finance Committee, upon making the

131-44  determination, shall cause to be transferred from the State General

131-45  Fund to the Fund to Stabilize the Operation of the State Government

132-1  created by NRS 353.288 the portion of the amount determined

132-2  pursuant to subsection 1 that may be transferred without exceeding

132-3  the permissible balance of the Fund to Stabilize the Operation of the

132-4  State Government as set forth in NRS 353.288.

132-5     3.  If less than the full amount determined pursuant to

132-6  subsection 1 is transferred to the Fund to Stabilize the Operation of

132-7  the State Government pursuant to subsection 2, the Interim Finance

132-8  Committee shall cause to be transferred from the State General Fund

132-9  to the Fund for Tax Accountability created by section 191 of this act

132-10  the remainder of the amount determined pursuant to subsection 1.

132-11    Sec. 191.  1.  The Fund for Tax Accountability is hereby

132-12  created as a special revenue fund.

132-13    2.  Money from the Fund may be appropriated only for the

132-14  purpose of supplementing future revenue of this state to allow the

132-15  reduction of the rate or amount of a tax or fee.

132-16    3.  This section does not authorize a refund or other return of

132-17  any tax or fee paid to this state pursuant to any statute or regulation

132-18  in effect at the time the tax or fee was paid.

132-19    Sec. 192.  1.  Notwithstanding the provisions of this act and

132-20  any other provision of law to the contrary, a public utility or local

132-21  government franchisee may increase its previously approved rates

132-22  by an amount which is reasonably estimated to produce an amount

132-23  of revenue equal to the amount of any tax liability incurred by the

132-24  public utility or local government franchisee before January 1, 2005,

132-25  as a result of the provisions of this act.

132-26    2.  For the purposes of this section:

132-27    (a) “Local government franchisee” means a person to whom a

132-28  local government has granted a franchise for the provision of

132-29  services who is required to obtain the approval of a governmental

132-30  entity to increase any of the rates it charges for those services.

132-31    (b) “Public utility” means a public utility that is required to

132-32  obtain the approval of a governmental entity to increase any of the

132-33  rates it charges for a utility service.

132-34    Sec. 193. Notwithstanding the provisions of section 61 of

132-35  Assembly Bill No. 553 of the 72nd Session of the Nevada

132-36  Legislature, the sums appropriated to the Interim Finance

132-37  Committee by subsection 1 of that section may be allocated and

132-38  used pursuant to that section for information technology and

132-39  additional operational costs that may be required by the Department

132-40  of Taxation or other state agency to implement or modify the

132-41  collections of State General Fund revenues approved by the 19th

132-42  Special Session of the Nevada Legislature.

132-43    Sec. 194.  1.  There is hereby appropriated from the State

132-44  General Fund to the Legislative Fund for use by the Legislative

132-45  Committee on Taxation, Public Revenue and Tax Policy to exercise

133-1  its powers pursuant to section 130 of this act, including, without

133-2  limitation, to hire a consultant:

133-3  For Fiscal Year 2003-2004    $125,000

133-4  For Fiscal Year 2004-2005    $125,000

133-5     2.  The sums appropriated by subsection 1 are available for

133-6  either fiscal year. Any balance of those sums must not be committed

133-7  for expenditure after June 30, 2005, and reverts to the State General

133-8  Fund as soon as all payments of money committed have been made.

133-9     Sec. 195. The provisions of:

133-10    1.  Sections 77, 78, 172 and 173 of this act do not affect the

133-11  amount of any license fees or taxes due for any period ending on or

133-12  before June 30, 2003.

133-13    2.  Sections 80, 82, 83 and 89 of this act do not apply to any

133-14  taxes precollected pursuant to chapter 370 of NRS on or before

133-15  June 30, 2003.

133-16    3.  Sections 26 to 58, inclusive, of this act apply to any taxable

133-17  amount paid for live entertainment that is collected on or after

133-18  January 1, 2004.

133-19    4.  Section 144 of this act does not apply to any contracts made

133-20  on or before June 30, 2003.

133-21    Sec. 196.  The provisions of subsection 2 of section 189 of this

133-22  act do not:

133-23    1.  Affect any rights, duties or liability of any person relating to

133-24  any taxes imposed pursuant to chapter 364A of NRS for any period

133-25  ending before January 1, 2004.

133-26    2.  Apply to the administration, collection and enforcement of

133-27  any taxes imposed pursuant to chapter 364A of NRS for any period

133-28  ending before January 1, 2004.

133-29    Sec. 196.3.  The Committee on Taxation, Public Revenue and

133-30  Tax Policy created pursuant to the provisions of section 128 of this

133-31  act shall:

133-32    1.  Review and study:

133-33    (a) The impact, if any, that the imposition of the tax on amounts

133-34  paid for live entertainment imposed pursuant to section 36 of this act

133-35  has had on revenue received by the state and local governments

133-36  from special events conducted in this state.

133-37    (b) Whether promoters of special events are contracting with

133-38  entities in other states to hold the special events in those other states

133-39  as a result of the imposition of the tax.

133-40    (c) The loss of revenue, if any, from special events resulting

133-41  from the imposition of the tax.

133-42    (d) The feasibility and need for exempting such special events

133-43  from the tax.

134-1     (e) Standards and procedures that may be adopted for

134-2  determining whether special events should be exempt from the tax

134-3  and the qualifications for such an exemption.

134-4     2.  Submit a report of the results of its review and any

134-5  recommendations for legislation to the 73rd Session of the Nevada

134-6  Legislature.

134-7     Sec. 196.5. 1.  The franchise tax imposed by section 24.38 of

134-8  this act applies to any Nevada taxable income earned by a financial

134-9  institution on or after January 1, 2004.

134-10    2.  Notwithstanding the provisions of section 24.38 of this act,

134-11  the tax return and remittance of the tax required pursuant to section

134-12  24.38 of this act for any taxable year ending before November 1,

134-13  2004, is due on January 15, 2005.

134-14    3.  As used in this section:

134-15    (a) “Nevada taxable income” has the meaning ascribed to it in

134-16  section 24.22 of this act.

134-17    (b) “Taxable year” has the meaning ascribed to it in section

134-18  24.24 of this act.

134-19    Sec. 197.  The Budget Division of the Department of

134-20  Administration and the Fiscal Analysis Division of the Legislative

134-21  Counsel Bureau shall jointly:

134-22    1.  Identify all departments, institutions and agencies of the

134-23  Executive Department of the State Government that administer

134-24  programs for the treatment of alcohol and drug abuse or provide

134-25  funding to local governments for such programs;

134-26    2.  Develop a proposal for coordinating such programs,

134-27  reducing the administrative costs associated with such programs and

134-28  maximizing the use of state revenue being expended for such

134-29  programs; and

134-30    3.  Report their recommendations to the Governor and the

134-31  Director of the Legislative Counsel Bureau not later than

134-32  December 1, 2004.

134-33    Sec. 198.  1.  This section and sections 190, 191 and 196 of

134-34  this act become effective upon passage and approval.

134-35    2.  Sections 59, 60, 67, 69, 75 to 80, 81, 82, 83, 84 to 88,

134-36  inclusive, 90 to 93, inclusive, 98, 101, 112, 114, 116, 125 to 132,

134-37  inclusive, 144 to 165, inclusive, 168, 172 to 175, inclusive, 177,

134-38  178, 180, 184, 185, 186, 188 and 192 to 195, inclusive, 196.3 and

134-39  197 of this act and subsection 1 of section 189 of this act become

134-40  effective:

134-41    (a) Upon passage and approval for the purpose of adopting

134-42  regulations and performing any other preparatory administrative

134-43  tasks that are necessary to carry out the provisions of this act; and

134-44    (b) On July 1, 2003, for all other purposes.

135-1     3.  Sections 1 to 58, inclusive, 61 to 66, inclusive, 68, 70 to 74,

135-2  inclusive, 89, 118 to 124, inclusive, 133, 135, 141, 169, 170, 171,

135-3  176, 179, 181, 182, 183, 185.30 to 185.50, inclusive, 186.3, 186.5,

135-4  186.7 and 196.5 of this act and subsection 2 of section 189 of this

135-5  act become effective:

135-6     (a) Upon passage and approval for the purpose of adopting

135-7  regulations and performing any other preparatory administrative

135-8  tasks that are necessary to carry out the provisions of this act; and

135-9     (b) On January 1, 2004, for all other purposes.

135-10    4.  Sections 94 to 97, inclusive, 99, 100, 102 to 111, inclusive,

135-11  166, 167 and 187 of this act become effective:

135-12    (a) Upon passage and approval for the purpose of adopting

135-13  regulations and performing any other preparatory administrative

135-14  tasks that are necessary to carry out the provisions of this act; and

135-15    (b) On July 1, 2004, for all other purposes.

135-16    5.  Sections 134, 136 to 140, inclusive, 142 and 143 of this act

135-17  become effective on August 1, 2003.

135-18    6.  Sections 113, 115 and 117 of this act become effective at

135-19  12:01 a.m. on October 1, 2029.

135-20    7.  Sections 126 to 131, inclusive, of this act expire by

135-21  limitation on June 30, 2005.

135-22    8.  Sections 112, 114 and 116 of this act expire by limitation on

135-23  September 30, 2029.

 

135-24  LEADLINES OF REPEALED SECTIONS

 

135-25      353.272  “Fund” defined.

135-26      364A.010  Definitions.

135-27      364A.020  “Business” defined.

135-28      364A.030  “Commission” defined.

135-29      364A.040  “Employee” defined.

135-30      364A.050  “Wages” defined.

135-31      364A.060  Regulations of Nevada Tax Commission.

135-32      364A.070  Maintenance and availability of records of

135-33   business; penalty.

135-34      364A.080  Examination of records by Department; payment

135-35   of expenses of Department for examination of records outside

135-36   State.

135-37      364A.090  Authority of Executive Director to request

135-38   information to carry out chapter.

135-39      364A.100  Confidentiality of records and files of

135-40   Department.

136-1      364A.110  Business Tax Account: Deposits; refunds.

136-2      364A.120  Activities constituting business.

136-3      364A.130  Business license required; application for license;

136-4   activities constituting conduct of business.

136-5      364A.135  Revocation or suspension of business license for

136-6   failure to comply with statutes or regulations.

136-7      364A.140  Imposition, payment and amount of tax; filing

136-8   and contents of return.

136-9      364A.150  Calculation of total number of equivalent full

136-10  -time employees; exclusion of hours of certain employees with

136-11   lower incomes who received free child care from business.

136-12      364A.151  Exclusion of hours from calculation for

136-13   employment of pupil as part of program that combines work

136-14   and study.

136-15      364A.152  Responsibility of operator of facility for trade

136-16   shows or conventions to pay tax on behalf of participants who

136-17   do not have business license; exception.

136-18      364A.1525  Requirements to qualify as organization created

136-19   for religious, charitable or educational purposes.

136-20      364A.160  Exemption for natural person with no employees

136-21   during calendar quarter.

136-22      364A.170  Partial abatement of tax on new or expanded

136-23   business.

136-24      364A.175  Exemption for activities conducted pursuant to

136-25   certain contracts executed before July 1, 1991.

136-26      364A.180  Extension of time for payment; payment of

136-27   interest during period of extension.

136-28      364A.190  Payment of penalty or interest not required

136-29   under certain circumstances.

136-30      364A.230  Remedies of state are cumulative.

136-31      364A.240  Certification of excess amount collected; credit

136-32   and refund.

136-33      364A.250  Limitations on claims for refund or credit; form

136-34   and contents of claim; failure to file claim constitutes waiver;

136-35   service of notice of rejection of claim.

136-36      364A.260  Interest on overpayments; disallowance of

136-37   interest.

136-38      364A.270  Injunction or other process to prevent collection

136-39   of tax prohibited; filing of claim condition precedent to

136-40   maintaining action for refund.

136-41      364A.280  Action for refund: Time to sue; venue of action;

136-42   waiver.

136-43      364A.290  Right of appeal on failure of Department to mail

136-44   notice of action on claim; allocation of judgment for claimant.

137-1      364A.300  Allowance of interest in judgment for amount

137-2  illegally collected.

137-3      364A.310  Standing to recover.

137-4      364A.320  Action for recovery of erroneous refund:

137-5   Jurisdiction; venue; prosecution by Attorney General.

137-6      364A.330  Cancellation of illegal determination: Procedure;

137-7   limitation.

137-8      364A.340  Proof of subcontractor’s compliance with

137-9   provisions of chapter.

137-10      364A.350  Penalty for false or fraudulent returns,

137-11   statements or records.

137-12      375.025  Additional tax in certain counties.

137-13      375.075  Additional tax in certain counties: Disposition and

137-14   use of proceeds.

137-15      463.4001  Definitions.

137-16      463.4002  “Auditorium” defined.

137-17      463.4004  “Casino showroom” defined.

137-18      463.4006  “Instrumental music” defined.

137-19      463.4008  “Mechanical music” defined.

137-20      463.4009  “Mechanical speech” defined.

137-21      463.401  Levy; amount; exemptions.

137-22      463.4015  Types of entertainment which are not subject to

137-23   casino entertainment tax.

137-24      463.402  Forms for reports; regulations and standards.

137-25      463.403  Monthly reports and payments; overpayments and

137-26   underpayments; interest.

137-27      463.404  Remittances must be deposited in State General

137-28   Fund; refunds of tax erroneously paid.

137-29      463.4045  Refund of overpayment.

137-30      463.405  Records of receipts: Maintenance; inspection.

137-31      463.4055  Ticket for admission to certain establishments

137-32   must indicate whether tax is included in price of ticket.

137-33      463.406  Penalties.

 

137-34  H