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Senate Bill No. 8–Committee of the Whole

 

CHAPTER ............

 

AN ACT relating to state financial administration; providing for the imposition and administration of certain excise taxes on financial institutions; providing for the imposition and administration of an excise tax on employers based on wages paid to their employees; replacing the casino entertainment tax with a tax on all live entertainment; eliminating the tax imposed on the privilege of conducting business in this state; revising the taxes on liquor and cigarettes; imposing a state tax on the transfer of real property and revising the provisions governing the existing tax; revising the fees charged for certain gaming licenses; establishing the Legislative Committee on Taxation, Public Revenue and Tax Policy; requiring the Legislative Auditor to conduct performance audits of certain school districts; requiring the Department of Education to prescribe a minimum amount of money that each school district must expend each year for textbooks, instructional supplies and instructional hardware; revising provisions governing the purchase of retirement credit for certain educational personnel; apportioning the State Distributive School Account in the State General Fund for the 2003-2005 biennium; making appropriations to the State Distributive School Account for purposes relating to class-size reduction; making various other changes relating to state financial administration; authorizing certain expenditures; making an additional 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:

 

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

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

1-3   sections 2 to 24, inclusive, of this act.

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

1-5   requires, the words and terms defined in sections 3 to 6, inclusive,

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

1-7  Sec. 3.  “Commission” means the Nevada Tax Commission.

1-8  Sec. 4.  “Employer” means any financial institution who is

1-9   required to pay a contribution pursuant to NRS 612.535 for any

1-10   calendar quarter, except an Indian tribe, a nonprofit organization

1-11   or a political subdivision. For the purposes of this section:

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

1-13   10 of NRS 612.055.

2-1  2.  “Nonprofit organization” means a nonprofit religious,

2-2  charitable, fraternal or other organization that qualifies as a tax

2-3  -exempt organization pursuant to 26 U.S.C. § 501(c).

2-4  3.  “Political subdivision” means any entity described in

2-5   subsection 9 of NRS 612.055.

2-6  Sec. 5.  “Employment” has the meaning ascribed to it in NRS

2-7   612.065 to 612.145, inclusive.

2-8  Sec. 5.5.  1.  Except as otherwise provided in subsection 2,

2-9   “financial institution” means:

2-10      (a) An institution licensed, registered or otherwise authorized

2-11   to do business in this state pursuant to the provisions of chapter

2-12   604, 645B, 645E or 649 of NRS or title 55 or 56 of NRS, or a

2-13   similar institution chartered or licensed pursuant to federal law

2-14   and doing business in this state;

2-15      (b) Any person primarily engaged in:

2-16          (1) The purchase, sale and brokerage of securities;

2-17          (2) Originating, underwriting and distributing issues of

2-18   securities;

2-19          (3) Buying and selling commodity contracts on either a spot

2-20   or future basis for the person’s own account or for the account of

2-21   others, if the person is a member or is associated with a member

2-22   of a recognized commodity exchange;

2-23          (4) Furnishing space and other facilities to members for the

2-24   purpose of buying, selling or otherwise trading in stocks, stock

2-25   options, bonds or commodity contracts;

2-26          (5) Furnishing investment information and advice to others

2-27   concerning securities on a contract or fee basis;

2-28          (6) Furnishing services to holders of or brokers or dealers

2-29   in securities or commodities;

2-30          (7) Holding or owning the securities of banks for the sole

2-31   purpose of exercising some degree of control over the activities of

2-32   the banks whose securities the person holds;

2-33          (8) Holding or owning securities of companies other than

2-34   banks, for the sole purpose of exercising some degree of control

2-35   over the activities of the companies whose securities the person

2-36   holds;

2-37          (9) Issuing shares, other than unit investment trusts and

2-38   face-amount certificate companies, whose shares contain a

2-39   provision requiring redemption by the company upon request of

2-40   the holder of the security;

2-41          (10) Issuing shares, other than unit investment trusts and

2-42   face-amount certificate companies, whose shares contain no

2-43   provision requiring redemption by the company upon request by

2-44   the holder of the security;

2-45          (11) Issuing unit investment trusts or face-amount

2-46   certificates;

3-1       (12) The management of the money of trusts and 

3-2  foundations organized for religious, educational, charitable or

3-3   nonprofit research purposes;

3-4       (13) The management of the money of trusts and

3-5   foundations organized for purposes other than religious,

3-6   educational, charitable or nonprofit research;

3-7       (14) Investing in oil and gas royalties or leases, or

3-8   fractional interests therein;

3-9       (15) Owning or leasing franchises, patents and copyrights

3-10   which the person in turn licenses others to use;

3-11          (16) Closed-end investments in real estate or related

3-12   mortgage assets operating in such a manner as to meet the

3-13   requirements of the Real Estate Investment Trust Act of 1960, as

3-14   amended;

3-15          (17) Investing; or

3-16          (18) Any combination of the activities described in this

3-17   paragraph,

3-18  who is doing business in this state;

3-19      (c) Any other person conducting loan or credit card processing

3-20   activities in this state; and

3-21      (d) Any other bank, bank holding company, national bank,

3-22   savings association, federal savings bank, trust company, credit

3-23   union, building and loan association, investment company,

3-24   registered broker or dealer in securities or commodities, finance

3-25   company, dealer in commercial paper or other business entity

3-26   engaged in the business of lending money, providing credit,

3-27   securitizing receivables or fleet leasing, or any related business

3-28   entity, doing business in this state.

3-29      2.  The term does not include a credit union organized under

3-30   the provisions of chapter 678 of NRS or the Federal Credit Union

3-31   Act.

3-32      Sec. 6.  “Taxpayer” means any person liable for a tax

3-33   imposed by this chapter.

3-34      Sec. 7.  The Department shall:

3-35      1.  Administer and enforce the provisions of this chapter, and

3-36   may adopt such regulations as it deems appropriate for those

3-37   purposes.

3-38      2.  Deposit all taxes, interest and penalties it receives pursuant

3-39   to this chapter in the State Treasury for credit to the State

3-40   General Fund.

3-41      Sec. 8.  1.  Each person responsible for maintaining the

3-42   records of a taxpayer shall:

3-43      (a) Keep such records as may be necessary to determine the

3-44   amount of the liability of the taxpayer pursuant to the provisions

3-45   of this chapter;

4-1  (b) Preserve those records for 4 years or until any litigation or

4-2  prosecution pursuant to this chapter is finally determined,

4-3   whichever is longer; and

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

4-5   Department upon demand at reasonable times during regular

4-6   business hours.

4-7  2.  The Department may by regulation specify the types of

4-8   records which must be kept to determine the amount of the

4-9   liability of a taxpayer pursuant to the provisions of this chapter.

4-10      3.  Any person who violates the provisions of subsection 1 is

4-11   guilty of a misdemeanor.

4-12      Sec. 9.  1.  To verify the accuracy of any return filed or, if

4-13   no return is filed by a taxpayer, to determine the amount required

4-14   to be paid, the Department, or any person authorized in writing by

4-15   the Department, may examine the books, papers and records of

4-16   any person who may be liable for a tax imposed by this chapter.

4-17      2.  Any person who may be liable for a tax imposed by this

4-18   chapter and who keeps outside of this state any books, papers and

4-19   records relating thereto shall pay to the Department an amount

4-20   equal to the allowance provided for state officers and employees

4-21   generally while traveling outside of the State for each day or

4-22   fraction thereof during which an employee of the Department is

4-23   engaged in examining those documents, plus any other actual

4-24   expenses incurred by the employee while he is absent from his

4-25   regular place of employment to examine those documents.

4-26      Sec. 9.5. The Executive Director may request from any other

4-27   governmental agency or officer such information as he deems

4-28   necessary to carry out the provisions of this chapter. If the

4-29   Executive Director obtains any confidential information pursuant

4-30   to such a request, he shall maintain the confidentiality of that

4-31   information in the same manner and to the same extent as

4-32   provided by law for the agency or officer from whom the

4-33   information was obtained.

4-34      Sec. 10.  1.  Except as otherwise provided in this section and

4-35   NRS 360.250, the records and files of the Department concerning

4-36   the administration of this chapter are confidential and privileged.

4-37   The Department, and any employee engaged in the administration

4-38   of this chapter or charged with the custody of any such records or

4-39   files, shall not disclose any information obtained from the

4-40   Department’s records or files or from any examination,

4-41   investigation or hearing authorized by the provisions of this

4-42   chapter. Neither the Department nor any employee of the

4-43   Department may be required to produce any of the records, files

4-44   and information for the inspection of any person or for use in any

4-45   action or proceeding.

5-1  2.  The records and files of the Department concerning the

5-2  administration of this chapter are not confidential and privileged

5-3   in the following cases:

5-4  (a) Testimony by a member or employee of the Department

5-5   and production of records, files and information on behalf of the

5-6   Department or a taxpayer in any action or proceeding pursuant to

5-7   the provisions of this chapter if that testimony or the records, files

5-8   or information, or the facts shown thereby, are directly involved

5-9   in the action or proceeding.

5-10      (b) Delivery to a taxpayer or his authorized representative of a

5-11   copy of any return or other document filed by the taxpayer

5-12   pursuant to this chapter.

5-13      (c) Publication of statistics so classified as to prevent the

5-14   identification of a particular person or document.

5-15      (d) Exchanges of information with the Internal Revenue

5-16   Service in accordance with compacts made and provided for in

5-17   such cases.

5-18      (e) Disclosure in confidence to the Governor or his agent in

5-19   the exercise of the Governor’s general supervisory powers, or to

5-20   any person authorized to audit the accounts of the Department in

5-21   pursuance of an audit, or to the Attorney General or other legal

5-22   representative of the State in connection with an action or

5-23   proceeding pursuant to this chapter, or to any agency of this or

5-24   any other state charged with the administration or enforcement of

5-25   laws relating to taxation.

5-26      (f) Exchanges of information pursuant to subsection 3.

5-27      3.  The Commission may agree with any county fair and

5-28   recreation board or the governing body of any county, city or

5-29   town for the continuing exchange of information concerning

5-30   taxpayers.

5-31      Sec. 10.5. 1.  There is hereby imposed an excise tax on each

5-32   bank at the rate of $1,750 for each branch office in excess of 1

5-33   maintained by the bank in this state on the first day of each

5-34   calendar quarter.

5-35      2.  Each bank that maintains more than 1 branch office in

5-36   this state on the first day of a calendar quarter shall, on or before

5-37   the last day of the first month of that calendar quarter:

5-38      (a) File with the Department a return on a form prescribed by

5-39   the Department; and

5-40      (b) Remit to the Department any tax due pursuant to this

5-41   section for the branch offices maintained by the bank in this state

5-42   on the first day of that calendar quarter.

5-43      3.  For the purposes of this section:

5-44      (a) “Bank” means:

5-45          (1) A corporation or limited-liability company that is

5-46   chartered by this state, another state or the United States which

5-47   conducts banking or banking and trust business; or

6-1       (2) A foreign bank licensed pursuant to chapter 666A of

6-2  NRS.

6-3  The term does not include a financial institution engaging in

6-4   business pursuant to chapter 677 of NRS or a credit union

6-5   organized under the provisions of chapter 678 of NRS or the

6-6   Federal Credit Union Act.

6-7  (b) “Branch office” means any location or facility of a bank

6-8   where deposit accounts are opened, deposits are accepted, checks

6-9   are paid and loans are granted, including, but not limited to, a

6-10   brick and mortar location, a detached or attached drive-in facility,

6-11   a seasonal office, an office on a military base or government

6-12   installation, a station or unit for paying and receiving, and a

6-13   location where a customer can open accounts, make deposits and

6-14   borrow money by telephone or through use of the Internet, and

6-15   excluding any automated teller machines, consumer credit

6-16   offices, contractural offices, customer bank communication

6-17   terminals, electronic fund transfer units and loan production

6-18   offices.

6-19      Sec. 11.  1.  There is hereby imposed an excise tax on each

6-20   employer at the rate of 2 percent of the wages, as defined in NRS

6-21   612.190, paid by the employer during a calendar quarter with

6-22   respect to employment.

6-23      2.  The tax imposed by this section must not be deducted, in

6-24   whole or in part, from any wages of persons in the employment of

6-25   the employer.

6-26      3.  Each employer shall, on or before the last day of the month

6-27   immediately following each calendar quarter for which the

6-28   employer is required to pay a contribution pursuant to

6-29  NRS 612.535:

6-30      (a) File with the Department:

6-31          (1) A return on a form prescribed by the Department; and

6-32          (2) A copy of any report required by the Employment

6-33   Security Division of the Department of Employment, Training

6-34   and Rehabilitation for determining the amount of the

6-35   contribution required pursuant to NRS 612.535 for any wages

6-36   paid by the employer during that calendar quarter; and

6-37      (b) Remit to the Department any tax due pursuant to this

6-38   section for that calendar quarter.

6-39      4.  Except as otherwise provided in subsection 5, an employer

6-40   may deduct from the total amount of wages reported and upon

6-41   which the excise tax is imposed pursuant this section any amount

6-42   authorized pursuant to this section that is paid by the employer

6-43   for health insurance or a health benefit plan for its employees in

6-44   the calendar quarter for which the tax is paid. The amounts for

6-45   which the deduction is allowed include:

6-46      (a) For an employer providing a program of self-insurance for

6-47   its employees, all amounts paid during the calendar quarter for

7-1  claims, direct administrative services costs, including such services

7-2  provided by the employer, and any premiums paid for individual

7-3   or aggregate stop-loss insurance coverage. An employer is not

7-4   authorized to deduct the costs of a program of self-insurance

7-5   unless the program is a qualified employee welfare benefit plan

7-6   pursuant to the Employee Retirement Income Security Act of

7-7   1974, 29 U.S.C. §§ 1001 et seq.

7-8  (b) The premiums for a policy of health insurance or

7-9   reinsurance for a health benefit plan for its employees.

7-10      (c) Any amounts paid by an employer to a Taft-Hartley trust

7-11   formed pursuant to 29 U.S.C. § 186(c)(5) for participation in an

7-12   employee welfare benefit plan.

7-13      (d) Such other similar payments for health care or insurance

7-14   for health care for employees as are authorized by the

7-15   Department.

7-16      5.  An employer may not deduct from the wages upon which

7-17   the excise tax is imposed pursuant this section:

7-18      (a) Amounts paid for health care or premiums paid for

7-19   insurance for an industrial injury or occupational disease for

7-20   which coverage is required pursuant to chapters 616A to 616D,

7-21   inclusive, or 617 of NRS; or

7-22      (b) Any payments made by employees for health care or health

7-23   insurance or amounts deducted from the wages of employees for

7-24   such care or insurance.

7-25      6.  An employer claiming the deduction allowed pursuant to

7-26   subsection 4 shall submit with the return filed pursuant to

7-27   subsection 3 proof of the amount paid in the calendar quarter that

7-28   qualifies for the deduction. If the amount of the deduction

7-29   exceeds the amount of reported wages, the excess amount may be

7-30   carried forward to the following calendar quarter until the

7-31   deduction is exhausted.

7-32      7.  As used in this section, “employee welfare benefit plan”

7-33   has the meaning ascribed to it in 29 U.S.C. § 1002.

7-34      Sec. 12.  Upon written application made before the date on

7-35   which payment must be made, the Department may for good

7-36   cause extend by 30 days the time within which a taxpayer is

7-37   required to pay a tax imposed by this chapter. If the tax is paid

7-38   during the period of extension, no penalty or late charge may be

7-39   imposed for failure to pay at the time required, but the taxpayer

7-40   shall pay interest at the rate of 1 percent per month from the date

7-41   on which the amount would have been due without the extension

7-42   until the date of payment, unless otherwise provided in NRS

7-43   360.232 or 360.320.

7-44      Sec. 13.  The remedies of the State provided for in this

7-45   chapter are cumulative, and no action taken by the Department or

7-46   the Attorney General constitutes an election by the State to pursue

8-1  any remedy to the exclusion of any other remedy for which

8-2  provision is made in this chapter.

8-3  Sec. 14.  If the Department determines that any tax, penalty

8-4   or interest has been paid more than once or has been erroneously

8-5   or illegally collected or computed, the Department shall set forth

8-6   that fact in the records of the Department and certify to the State

8-7   Board of Examiners the amount collected in excess of the amount

8-8   legally due and the person from whom it was collected or by

8-9   whom it was paid. If approved by the State Board of Examiners,

8-10   the excess amount collected or paid must be credited on any

8-11   amounts then due from the person under this chapter, and the

8-12   balance refunded to the person or his successors in interest.

8-13      Sec. 15.  1.  Except as otherwise provided in NRS 360.235

8-14   and 360.395:

8-15      (a) No refund may be allowed unless a claim for it is filed with

8-16   the Department within 3 years after the last day of the month

8-17   following the calendar quarter for which the overpayment was

8-18   made.

8-19      (b) No credit may be allowed after the expiration of the period

8-20   specified for filing claims for refund unless a claim for credit is

8-21   filed with the Department within that period.

8-22      2.  Each claim must be in writing and must state the specific

8-23   grounds upon which the claim is founded.

8-24      3.  Failure to file a claim within the time prescribed in this

8-25   chapter constitutes a waiver of any demand against the State on

8-26   account of overpayment.

8-27      4.  Within 30 days after rejecting any claim in whole or in

8-28   part, the Department shall serve notice of its action on the

8-29   claimant in the manner prescribed for service of notice of a

8-30   deficiency determination.

8-31      Sec. 16.  1.  Except as otherwise provided in this section and

8-32   NRS 360.320, interest must be paid upon any overpayment of any

8-33   amount of the taxes imposed by this chapter at the rate of 0.5

8-34   percent per month, or fraction thereof, from the last day of the

8-35   calendar month following the calendar quarter for which the

8-36   overpayment was made. No refund or credit may be made of any

8-37   interest imposed upon the person making the overpayment with

8-38   respect to the amount being refunded or credited.

8-39      2.  The interest must be paid:

8-40      (a) In the case of a refund, to the last day of the calendar

8-41   month following the date upon which the person making the

8-42   overpayment, if he has not already filed a claim, is notified by

8-43  the Department that a claim may be filed or the date upon which

8-44   the claim is certified to the State Board of Examiners, whichever

8-45   is earlier.

9-1  (b) In the case of a credit, to the same date as that to which

9-2  interest is computed on the tax or the amount against which the

9-3   credit is applied.

9-4  3.  If the Department determines that any overpayment has

9-5   been made intentionally or by reason of carelessness, the

9-6   Department shall not allow any interest on the overpayment.

9-7  Sec. 17.  1.  No injunction, writ of mandate or other legal or

9-8   equitable process may issue in any suit, action or proceeding in

9-9   any court against this state or against any officer of the State to

9-10   prevent or enjoin the collection under this chapter of a tax

9-11   imposed by this chapter or any amount of tax, penalty or interest

9-12   required to be collected.

9-13      2.  No suit or proceeding may be maintained in any court for

9-14   the recovery of any amount alleged to have been erroneously or

9-15   illegally determined or collected unless a claim for refund or

9-16   credit has been filed.

9-17      Sec. 18.  1.  Within 90 days after a final decision upon a

9-18   claim filed pursuant to this chapter is rendered by the

9-19   Commission, the claimant may bring an action against the

9-20   Department on the grounds set forth in the claim in a court of

9-21   competent jurisdiction in Carson City, the county of this state

9-22   where the claimant resides or maintains his principal place of

9-23   business or a county in which any relevant proceedings were

9-24   conducted by the Department, for the recovery of the whole or

9-25   any part of the amount with respect to which the claim has been

9-26   disallowed.

9-27      2.  Failure to bring an action within the time specified

9-28   constitutes a waiver of any demand against the State on account

9-29   of alleged overpayments.

9-30      Sec. 19.  1.  If the Department fails to mail notice of action

9-31   on a claim within 6 months after the claim is filed, the claimant

9-32   may consider the claim disallowed and file an appeal with the

9-33   Commission within 30 days after the last day of the 6-month

9-34   period. If the claimant is aggrieved by the decision of the

9-35   Commission rendered on appeal, the claimant may, within 90

9-36   days after the decision is rendered, bring an action against the

9-37   Department on the grounds set forth in the claim for the recovery

9-38   of the whole or any part of the amount claimed as an

9-39   overpayment.

9-40      2.  If judgment is rendered for the plaintiff, the amount of the

9-41   judgment must first be credited towards any tax due from the

9-42   plaintiff.

9-43      3.  The balance of the judgment must be refunded to the

9-44   plaintiff.

9-45      Sec. 20.  In any judgment, interest must be allowed at the rate

9-46   of 6 percent per annum upon the amount found to have been

10-1  illegally collected from the date of payment of the amount to the

10-2  date of allowance of credit on account of the judgment, or to a

10-3   date preceding the date of the refund warrant by not more than 30

10-4   days. The date must be determined by the Department.

10-5      Sec. 21.  A judgment may not be rendered in favor of the

10-6   plaintiff in any action brought against the Department to recover

10-7   any amount paid when the action is brought by or in the name of

10-8   an assignee of the person paying the amount or by any person

10-9   other than the person who paid the amount.

10-10     Sec. 22.  1.  The Department may recover a refund or any

10-11   part thereof which is erroneously made and any credit or part

10-12   thereof which is erroneously allowed in an action brought in a

10-13   court of competent jurisdiction in Carson City or Clark County in

10-14   the name of the State of Nevada.

10-15     2.  The action must be tried in Carson City or Clark County

10-16   unless the court, with the consent of the Attorney General, orders

10-17   a change of place of trial.

10-18     3.  The Attorney General shall prosecute the action, and the

10-19   provisions of NRS, the Nevada Rules of Civil Procedure and the

10-20   Nevada Rules of Appellate Procedure relating to service of

10-21   summons, pleadings, proofs, trials and appeals are applicable to

10-22   the proceedings.

10-23     Sec. 23.  1.  If any amount in excess of $25 has been

10-24   illegally determined, either by the Department or by the person

10-25   filing the return, the Department shall certify this fact to the State

10-26   Board of Examiners, and the latter shall authorize the

10-27   cancellation of the amount upon the records of the Department.

10-28     2.  If an amount not exceeding $25 has been illegally

10-29   determined, either by the Department or by the person filing the

10-30   return, the Department, without certifying this fact to the State

10-31   Board of Examiners, shall authorize the cancellation of the

10-32   amount upon the records of the Department.

10-33     Sec. 24.  1.  A person shall not:

10-34     (a) Make, cause to be made or permit to be made any false or

10-35   fraudulent return or declaration or false statement in any return

10-36   or declaration with intent to defraud the State or to evade

10-37   payment of a tax or any part of a tax imposed by this chapter.

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

10-38  entry in books, records or accounts with intent to defraud the State

10-39   or to evade the payment of a tax or any part of a tax imposed by

10-40   this chapter.

10-41     (c) Keep, cause to be kept or permit to be kept more than one

10-42   set of books, records or accounts with intent to defraud the State

10-43   or to evade the payment of a tax or any part of a tax imposed by

10-44   this chapter.

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

11-2  guilty of a gross misdemeanor.

11-3      Secs. 25-38. (Deleted.)

11-4      Sec. 39. Title 32 of NRS is hereby amended by adding thereto

11-5   a new chapter to consist of the provisions set forth as sections 40 to

11-6   63, inclusive, of this act.

11-7      Sec. 40.  As used in this chapter, unless the context otherwise

11-8   requires, the words and terms defined in sections 41 to 44,

11-9   inclusive, of this act have the meanings ascribed to them in those

11-10   sections.

11-11     Sec. 41.  “Commission” means the Nevada Tax Commission.

11-12     Sec. 42.  “Employer” means any employer who is required to

11-13   pay a contribution pursuant to NRS 612.535 for any calendar

11-14   quarter, except a financial institution, an Indian tribe, a nonprofit

11-15   organization or a political subdivision. For the purposes of this

11-16   section:

11-17     1.  “Financial institution” has the meaning ascribed to it in

11-18   section 5.5 of this act.

11-19     2.  “Indian tribe” includes any entity described in subsection

11-20   10 of NRS 612.055.

11-21     3.  “Nonprofit organization” means a nonprofit religious,

11-22   charitable, fraternal or other organization that qualifies as a tax

11-23  -exempt organization pursuant to 26 U.S.C. § 501(c).

11-24     4.  “Political subdivision” means any entity described in

11-25   subsection 9 of NRS 612.055.

11-26     Sec. 43.  “Employment” has the meaning ascribed to it in

11-27   NRS 612.065 to 612.145, inclusive.

11-28     Sec. 44.  “Taxpayer” means any person liable for the tax

11-29   imposed by this chapter.

11-30     Sec. 45.  The Department shall:

11-31     1.  Administer and enforce the provisions of this chapter, and

11-32   may adopt such regulations as it deems appropriate for those

11-33   purposes.

11-34     2.  Deposit all taxes, interest and penalties it receives pursuant

11-35   to this chapter in the State Treasury for credit to the State

11-36   General Fund.

11-37     Sec. 46.  1.  Each person responsible for maintaining the

11-38   records of a taxpayer shall:

11-39     (a) Keep such records as may be necessary to determine the

11-40   amount of the liability of the taxpayer pursuant to the provisions

11-41   of this chapter;

11-42     (b) Preserve those records for 4 years or until any litigation or

11-43   prosecution pursuant to this chapter is finally determined,

11-44   whichever is longer; and

12-1      (c) Make the records available for inspection by the

12-2  Department upon demand at reasonable times during regular

12-3   business hours.

12-4      2.  The Department may by regulation specify the types of

12-5   records which must be kept to determine the amount of the

12-6   liability of a taxpayer pursuant to the provisions of this chapter.

12-7      3.  Any person who violates the provisions of subsection 1 is

12-8   guilty of a misdemeanor.

12-9      Sec. 47.  1.  To verify the accuracy of any return filed or, if

12-10   no return is filed by a taxpayer, to determine the amount required

12-11   to be paid, the Department, or any person authorized in writing by

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

12-13   any person who may be liable for the tax imposed by this chapter.

12-14     2.  Any person who may be liable for the tax imposed by this

12-15   chapter and who keeps outside of this state any books, papers and

12-16   records relating thereto shall pay to the Department an amount

12-17   equal to the allowance provided for state officers and employees

12-18   generally while traveling outside of the State for each day or

12-19   fraction thereof during which an employee of the Department is

12-20   engaged in examining those documents, plus any other actual

12-21   expenses incurred by the employee while he is absent from his

12-22   regular place of employment to examine those documents.

12-23     Sec. 48. The Executive Director may request from any other

12-24   governmental agency or officer such information as he deems

12-25   necessary to carry out the provisions of this chapter. If the

12-26   Executive Director obtains any confidential information pursuant

12-27   to such a request, he shall maintain the confidentiality of that

12-28   information in the same manner and to the same extent as

12-29   provided by law for the agency or officer from whom the

12-30   information was obtained.

12-31     Sec. 49.  1.  Except as otherwise provided in this section and

12-32   NRS 360.250, the records and files of the Department concerning

12-33   the administration of this chapter are confidential and privileged.

12-34   The Department, and any employee engaged in the administration

12-35   of this chapter or charged with the custody of any such records or

12-36   files, shall not disclose any information obtained from the

12-37   Department’s records or files or from any examination,

12-38   investigation or hearing authorized by the provisions of this

12-39   chapter. Neither the Department nor any employee of the

12-40   Department may be required to produce any of the records, files

12-41   and information for the inspection of any person or for use in any

12-42   action or proceeding.

12-43     2.  The records and files of the Department concerning the

12-44   administration of this chapter are not confidential and privileged

12-45   in the following cases:

13-1      (a) Testimony by a member or employee of the Department

13-2  and production of records, files and information on behalf of the

13-3   Department or a taxpayer in any action or proceeding pursuant to

13-4   the provisions of this chapter if that testimony or the records, files

13-5   or information, or the facts shown thereby are directly involved in

13-6   the action or proceeding.

13-7      (b) Delivery to a taxpayer or his authorized representative of a

13-8   copy of any return or other document filed by the taxpayer

13-9   pursuant to this chapter.

13-10     (c) Publication of statistics so classified as to prevent the

13-11   identification of a particular person or document.

13-12     (d) Exchanges of information with the Internal Revenue

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

13-14   such cases.

13-15     (e) Disclosure in confidence to the Governor or his agent in

13-16   the exercise of the Governor’s general supervisory powers, or to

13-17   any person authorized to audit the accounts of the Department in

13-18   pursuance of an audit, or to the Attorney General or other legal

13-19   representative of the State in connection with an action or

13-20   proceeding pursuant to this chapter, or to any agency of this or

13-21   any other state charged with the administration or enforcement of

13-22   laws relating to taxation.

13-23     (f) Exchanges of information pursuant to subsection 3.

13-24     3.  The Commission may agree with any county fair and

13-25   recreation board or the governing body of any county, city or

13-26   town for the continuing exchange of information concerning

13-27   taxpayers.

13-28     Sec. 50.  1.  There is hereby imposed an excise tax on each

13-29   employer at the rate of 0.7 percent of the wages, as defined in

13-30   NRS 612.190, paid by the employer during a calendar quarter

13-31   with respect to employment.

13-32     2.  The tax imposed by this section must not be deducted, in

13-33   whole or in part, from any wages of persons in the employment of

13-34   the employer.

13-35     3.  Each employer shall, on or before the last day of the month

13-36   immediately following each calendar quarter for which the

13-37   employer is required to pay a contribution pursuant to

13-38  NRS 612.535:

13-39     (a) File with the Department:

13-40         (1) A return on a form prescribed by the Department; and

13-41         (2) A copy of any report required by the Employment

13-42   Security Division of the Department of Employment, Training

13-43   and Rehabilitation for determining the amount of the

13-44   contribution required pursuant to NRS 612.535 for any wages

13-45   paid by the employer during that calendar quarter; and

13-46     (b) Remit to the Department any tax due pursuant to this

13-47   chapter for that calendar quarter.

14-1      4.  Except as otherwise provided in subsection 5, an employer

14-2  may deduct from the total amount of wages reported and upon

14-3   which the excise tax is imposed pursuant this section any amount

14-4   authorized pursuant to this section that is paid by the employer

14-5   for health insurance or a health benefit plan for its employees in

14-6   the calendar quarter for which the tax is paid. The amounts for

14-7   which the deduction is allowed include:

14-8      (a) For an employer providing a program of self-insurance for

14-9   its employees, all amounts paid during the calendar quarter for

14-10   claims, direct administrative services costs, including such

14-11   services provided by the employer, and any premiums paid for

14-12   individual or aggregate stop-loss insurance coverage. An

14-13   employer is not authorized to deduct the costs of a program of

14-14   self-insurance unless the program is a qualified employee welfare

14-15   benefit plan pursuant to the Employee Retirement Income

14-16   Security Act of 1974, 29 U.S.C. §§ 1001 et seq.

14-17     (b) The premiums for a policy of health insurance or

14-18   reinsurance for a health benefit plan for its employees.

14-19     (c) Any amounts paid by an employer to a Taft-Hartley trust

14-20   formed pursuant to 29 U.S.C. § 186(c)(5) for participation in an

14-21   employee welfare benefit plan.

14-22     (d) Such other similar payments for health care or insurance

14-23   for health care for employees as are authorized by the

14-24   Department.

14-25     5.  An employer may not deduct from the wages upon which

14-26   the excise tax is imposed pursuant this section:

14-27     (a) Amounts paid for health care or premiums paid for

14-28   insurance for an industrial injury or occupational disease for

14-29   which coverage is required pursuant to chapters 616A to 616D,

14-30   inclusive, or 617 of NRS; or

14-31     (b) Any payments made by employees for health care or health

14-32   insurance or amounts deducted from the wages of employees for

14-33   such care or insurance.

14-34     6.  An employer claiming the deduction allowed pursuant to

14-35   subsection 4 shall submit with the return filed pursuant to

14-36   subsection 3 proof of the amount paid in the calendar quarter that

14-37   qualifies for the deduction. If the amount of the deduction

14-38   exceeds the amount of reported wages, the excess amount may be

14-39   carried forward to the following calendar quarter until the

14-40   deduction is exhausted.

14-41     7.  As used in this section, “employee welfare benefit plan”

14-42   has the meaning ascribed to it in 29 U.S.C. § 1002.

14-43     Sec. 50.5.  1.  An employer that qualifies pursuant to the

14-44   provisions of NRS 360.750 is entitled to an exemption of 50

14-45   percent of the amount of tax otherwise due pursuant to section 50

14-46   of this act during the first 4 years of its operation.

15-1      2.  If a partial abatement from the taxes otherwise due

15-2  pursuant to section 50 of this act is approved by the Commission

15-3   on Economic Development pursuant to NRS 360.750, the partial

15-4   abatement must be administered and carried out in the manner

15-5   set forth in NRS 360.750.

15-6      Sec. 51.  Upon written application made before the date on

15-7   which payment must be made, the Department may for good

15-8   cause extend by 30 days the time within which a taxpayer is

15-9   required to pay the tax imposed by this chapter. If the tax is paid

15-10   during the period of extension, no penalty or late charge may be

15-11   imposed for failure to pay at the time required, but the taxpayer

15-12   shall pay interest at the rate of 1 percent per month from the date

15-13   on which the amount would have been due without the extension

15-14   until the date of payment, unless otherwise provided in NRS

15-15   360.232 or 360.320.

15-16     Sec. 52.  The remedies of the State provided for in this

15-17   chapter are cumulative, and no action taken by the Department or

15-18   the Attorney General constitutes an election by the State to pursue

15-19   any remedy to the exclusion of any other remedy for which

15-20   provision is made in this chapter.

15-21     Sec. 53.  If the Department determines that any tax, penalty

15-22   or interest has been paid more than once or has been erroneously

15-23   or illegally collected or computed, the Department shall set forth

15-24   that fact in the records of the Department and certify to the State

15-25   Board of Examiners the amount collected in excess of the amount

15-26   legally due and the person from whom it was collected or by

15-27   whom it was paid. If approved by the State Board of Examiners,

15-28   the excess amount collected or paid must be credited on any

15-29   amounts then due from the person under this chapter, and the

15-30   balance refunded to the person or his successors in interest.

15-31     Sec. 54.  1.  Except as otherwise provided in NRS 360.235

15-32   and 360.395:

15-33     (a) No refund may be allowed unless a claim for it is filed with

15-34   the Department within 3 years after the last day of the month

15-35   following the calendar quarter for which the overpayment was

15-36   made.

15-37     (b) No credit may be allowed after the expiration of the period

15-38   specified for filing claims for refund unless a claim for credit is

15-39   filed with the Department within that period.

15-40     2.  Each claim must be in writing and must state the specific

15-41   grounds upon which the claim is founded.

15-42     3.  Failure to file a claim within the time prescribed in this

15-43   chapter constitutes a waiver of any demand against the State on

15-44   account of overpayment.

15-45     4.  Within 30 days after rejecting any claim in whole or in

15-46   part, the Department shall serve notice of its action on the

16-1  claimant in the manner prescribed for service of notice of a

16-2  deficiency determination.

16-3      Sec. 55.  1.  Except as otherwise provided in this section and

16-4   NRS 360.320, interest must be paid upon any overpayment of any

16-5   amount of the taxes imposed by this chapter at the rate of 0.5

16-6   percent per month, or fraction thereof, from the last day of the

16-7   calendar month following the calendar quarter for which the

16-8   overpayment was made. No refund or credit may be made of any

16-9   interest imposed upon the person making the overpayment with

16-10   respect to the amount being refunded or credited.

16-11     2.  The interest must be paid:

16-12     (a) In the case of a refund, to the last day of the calendar

16-13   month following the date upon which the person making the

16-14   overpayment, if he has not already filed a claim, is notified by

16-15  the Department that a claim may be filed or the date upon which

16-16   the claim is certified to the State Board of Examiners, whichever

16-17   is earlier.

16-18     (b) In the case of a credit, to the same date as that to which

16-19   interest is computed on the tax or the amount against which the

16-20   credit is applied.

16-21     3.  If the Department determines that any overpayment has

16-22   been made intentionally or by reason of carelessness, the

16-23   Department shall not allow any interest on the overpayment.

16-24     Sec. 56.  1.  No injunction, writ of mandate or other legal or

16-25   equitable process may issue in any suit, action or proceeding in

16-26   any court against this state or against any officer of the State to

16-27   prevent or enjoin the collection under this chapter of the tax

16-28   imposed by this chapter or any amount of tax, penalty or interest

16-29   required to be collected.

16-30     2.  No suit or proceeding may be maintained in any court for

16-31   the recovery of any amount alleged to have been erroneously or

16-32   illegally determined or collected unless a claim for refund or

16-33   credit has been filed.

16-34     Sec. 57.  1.  Within 90 days after a final decision upon a

16-35   claim filed pursuant to this chapter is rendered by the

16-36   Commission, the claimant may bring an action against the

16-37   Department on the grounds set forth in the claim in a court of

16-38   competent jurisdiction in Carson City, the county of this state

16-39   where the claimant resides or maintains his principal place of

16-40   business or a county in which any relevant proceedings were

16-41   conducted by the Department, for the recovery of the whole or

16-42   any part of the amount with respect to which the claim has been

16-43   disallowed.

16-44     2.  Failure to bring an action within the time specified

16-45   constitutes a waiver of any demand against the State on account

16-46   of alleged overpayments.

17-1      Sec. 58.  1.  If the Department fails to mail notice of action

17-2  on a claim within 6 months after the claim is filed, the claimant

17-3   may consider the claim disallowed and file an appeal with the

17-4   Commission within 30 days after the last day of the 6-month

17-5   period. If the claimant is aggrieved by the decision of the

17-6   Commission rendered on appeal, the claimant may, within 90

17-7   days after the decision is rendered, bring an action against the

17-8   Department on the grounds set forth in the claim for the recovery

17-9   of the whole or any part of the amount claimed as an

17-10   overpayment.

17-11     2.  If judgment is rendered for the plaintiff, the amount of the

17-12   judgment must first be credited towards any tax due from the

17-13   plaintiff.

17-14     3.  The balance of the judgment must be refunded to the

17-15   plaintiff.

17-16     Sec. 59.  In any judgment, interest must be allowed at the rate

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

17-18   illegally collected from the date of payment of the amount to the

17-19   date of allowance of credit on account of the judgment, or to a

17-20   date preceding the date of the refund warrant by not more than 30

17-21   days. The date must be determined by the Department.

17-22     Sec. 60.  A judgment may not be rendered in favor of the

17-23   plaintiff in any action brought against the Department to recover

17-24   any amount paid when the action is brought by or in the name of

17-25   an assignee of the person paying the amount or by any person

17-26   other than the person who paid the amount.

17-27     Sec. 61.  1.  The Department may recover a refund or any

17-28   part thereof which is erroneously made and any credit or part

17-29   thereof which is erroneously allowed in an action brought in a

17-30   court of competent jurisdiction in Carson City or Clark County in

17-31   the name of the State of Nevada.

17-32     2.  The action must be tried in Carson City or Clark County

17-33   unless the court, with the consent of the Attorney General, orders

17-34   a change of place of trial.

17-35     3.  The Attorney General shall prosecute the action, and the

17-36   provisions of NRS, the Nevada Rules of Civil Procedure and the

17-37   Nevada Rules of Appellate Procedure relating to service of

17-38   summons, pleadings, proofs, trials and appeals are applicable to

17-39   the proceedings.

17-40     Sec. 62.  1.  If any amount in excess of $25 has been

17-41   illegally determined, either by the Department or by the person

17-42   filing the return, the Department shall certify this fact to the State

17-43   Board of Examiners, and the latter shall authorize the

17-44   cancellation of the amount upon the records of the Department.

17-45     2.  If an amount not exceeding $25 has been illegally

17-46   determined, either by the Department or by the person filing the

18-1  return, the Department, without certifying this fact to the State

18-2  Board of Examiners, shall authorize the cancellation of the

18-3   amount upon the records of the Department.

18-4      Sec. 63.  1.  A person shall not:

18-5      (a) Make, cause to be made or permit to be made any false or

18-6   fraudulent return or declaration or false statement in any return

18-7   or declaration with intent to defraud the State or to evade

18-8   payment of the tax or any part of the tax imposed by this chapter.

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

18-9  entry in books, records or accounts with intent to defraud the State

18-10   or to evade the payment of the tax or any part of the tax imposed

18-11   by this chapter.

18-12     (c) Keep, cause to be kept or permit to be kept more than one

18-13   set of books, records or accounts with intent to defraud the State

18-14   or to evade the payment of the tax or any part of the tax imposed

18-15   by this chapter.

18-16     2.  Any person who violates the provisions of subsection 1 is

18-17   guilty of a gross misdemeanor.

18-18     Sec. 64.  Title 32 of NRS is hereby amended by adding thereto

18-19   a new chapter to consist of the provisions set forth as sections 65 to

18-20   100,inclusive, of this act.

18-21     Sec. 65.  As used in this chapter, unless the context otherwise

18-22   requires, the words and terms defined in sections 66 to 75,

18-23   inclusive, of this act have the meanings ascribed to them in those

18-24   sections.

18-25     Sec. 66.  “Admission charge” means the total amount,

18-26   expressed in terms of money, of consideration paid for the right

18-27   or privilege to have access to a facility where live entertainment is

18-28   provided.

18-29     Sec. 67.  “Board” means the State Gaming Control Board.

18-30     Sec. 68.  “Business” means any activity engaged in or caused

18-31   to be engaged in by a business entity with the object of gain,

18-32   benefit or advantage, either direct or indirect, to any person or

18-33   governmental entity.

18-34     Sec. 69.  1.  “Business entity” includes:

18-35     (a) A corporation, partnership, proprietorship, limited-liability

18-36   company, business association, joint venture, limited-liability

18-37   partnership, business trust and their equivalents organized under

18-38   the laws of this state or another jurisdiction and any other type of

18-39   entity that engages in business.

18-40     (b) A natural person engaging in a business if he is deemed to

18-41   be a business entity pursuant to section 76 of this act.

18-42     2.  The term does not include a governmental entity.

18-43     Sec. 70.  “Facility” means:

18-44     1.  Any area or premises where live entertainment is provided

18-45   and for which consideration is collected for the right or privilege

19-1  of entering that area or those premises if the live entertainment is

19-2  provided at:

19-3      (a) An establishment that is not a licensed gaming

19-4   establishment; or

19-5      (b) A licensed gaming establishment that is licensed for less

19-6   than 51 slot machines, less than six games, or any combination of

19-7   slot machines and games within those respective limits.

19-8      2.  Any area or premises where live entertainment is provided

19-9   if the live entertainment is provided at any other licensed gaming

19-10   establishment.

19-11     Sec. 71. “Game” has the meaning ascribed to it in

19-12  NRS 463.0152.

19-13     Sec. 72.  “Licensed gaming establishment” has the meaning

19-14   ascribed to it in NRS 463.0169.

19-15     Sec. 73.  “Live entertainment” means any activity provided

19-16   for pleasure, enjoyment, recreation, relaxation, diversion or other

19-17   similar purpose by a person or persons who are physically present

19-18   when providing that activity to a patron or group of patrons who

19-19   are physically present.

19-20     Sec. 74.  “Slot machine” has the meaning ascribed to it in

19-21   NRS 463.0191.

19-22     Sec. 75.  “Taxpayer” means:

19-23     1.  If live entertainment that is taxable under this chapter is

19-24   provided at a licensed gaming establishment, the person licensed

19-25   to conduct gaming at that establishment.

19-26     2.  Except as otherwise provided in subsection 3, if live

19-27   entertainment that is taxable under this chapter is not provided at

19-28   a licensed gaming establishment, the owner or operator of the

19-29   facility where the live entertainment is provided.

19-30     3.  If live entertainment that is taxable under this chapter is

19-31   provided at a publicly owned facility or on public land, the person

19-32   who collects the taxable receipts.

19-33     Sec. 76.  A natural person engaging in a business shall be

19-34   deemed to be a business entity that is subject to the provisions of

19-35   this chapter if the person is required to file with the Internal

19-36   Revenue Service a Schedule C (Form 1040), Profit or Loss From

19-37   Business Form, or its equivalent or successor form, or a Schedule

19-38   E (Form 1040), Supplemental Income and Loss Form, or its

19-39   equivalent or successor form, for the business.

19-40     Sec. 77.  The Department shall provide by regulation for a

19-41   more detailed definition of “live entertainment” consistent with

19-42   the general definition set forth in section 73 of this act for use by

19-43   the Board and the Department in determining whether an activity

19-44   is a taxable activity under the provisions of this chapter.

19-45     Sec. 78.  1.  Except as otherwise provided in this section,

19-46   there is hereby imposed an excise tax on admission to any facility

20-1  in this state where live entertainment is provided. If the live

20-2  entertainment is provided at a facility with a maximum seating

20-3   capacity of:

20-4      (a) Less than 7,500, the rate of the tax is 10 percent of the

20-5   admission charge to the facility plus 10 percent of any amounts

20-6   paid for food, refreshments and merchandise purchased at the

20-7   facility.

20-8      (b) At least 7,500, the rate of the tax is 5 percent of the

20-9   admission charge to the facility.

20-10     2.  Amounts paid for gratuities directly or indirectly remitted

20-11   to persons employed at a facility where live entertainment is

20-12   provided or for service charges, including those imposed in

20-13   connection with the use of credit cards or debit cards, which are

20-14   collected and retained by persons other than the taxpayer are not

20-15   taxable pursuant to this section.

20-16     3.  A business entity that collects any amount that is taxable

20-17   pursuant to subsection 1 is liable for the tax imposed, but is

20-18   entitled to collect reimbursement from any person paying that

20-19   amount.

20-20     4.  Any ticket for live entertainment must state whether the tax

20-21   imposed by this section is included in the price of the ticket. If the

20-22   ticket does not include such a statement, the taxpayer shall pay

20-23   the tax based on the face amount of the ticket.

20-24     5.  The tax imposed by subsection 1 does not apply to:

20-25     (a) Live entertainment that this state is prohibited from taxing

20-26   under the Constitution, laws or treaties of the United States or the

20-27   Nevada Constitution.

20-28     (b) Live entertainment that is provided by or entirely for the

20-29   benefit of a nonprofit religious, charitable, fraternal or other

20-30   organization that qualifies as a tax-exempt organization pursuant

20-31   to 26 U.S.C. § 501(c).

20-32     (c) Any boxing contest or exhibition governed by the

20-33   provisions of chapter 467 of NRS.

20-34     (d) Live entertainment that is not provided at a licensed

20-35   gaming establishment if the facility in which the live

20-36   entertainment is provided has a maximum seating capacity of less

20-37   than 300.

20-38     (e) Live entertainment that is provided at a licensed gaming

20-39   establishment that is licensed for less than 51 slot machines, less

20-40   than six games, or any combination of slot machines and games

20-41   within those respective limits, if the facility in which the live

20-42   entertainment is provided has a maximum seating capacity of less

20-43   than 300.

20-44     (f) Merchandise sold outside the facility in which the live

20-45   entertainment is provided, unless the purchase of the

20-46   merchandise entitles the purchaser to admission to the

20-47   entertainment.

21-1      (g) Live entertainment that is provided at a trade show.

21-2      (h) Music performed by musicians who move constantly

21-3   through the audience if no other form of live entertainment is

21-4   afforded to the patrons.

21-5      (i) Live entertainment that is provided at a licensed gaming

21-6   establishment at private meetings or dinners attended by members

21-7   of a particular organization or by a casual assemblage if the

21-8   purpose of the event is not primarily for entertainment.

21-9      (j) Live entertainment that is provided in the common area of a

21-10   shopping mall, unless the entertainment is provided in a facility

21-11   located within the mall.

21-12     6.  As used in this section, “maximum seating capacity”

21-13   means, in the following order of priority:

21-14     (a) The maximum occupancy of the facility in which live

21-15   entertainment is provided, as determined by the State Fire

21-16   Marshal or the local governmental agency that has the authority

21-17   to determine the maximum occupancy of the facility;

21-18     (b) If such a maximum occupancy has not been determined,

21-19   the maximum occupancy of the facility designated in any permit

21-20   required to be obtained in order to provide the live entertainment;

21-21   or

21-22     (c) If such a permit does not designate the maximum

21-23   occupancy of the facility, the actual seating capacity of the facility

21-24   in which the live entertainment is provided.

21-25     Sec. 79.  A taxpayer shall hold the amount of all taxes for

21-26   which he is liable pursuant to this chapter in a separate account

21-27   in trust for the State.

21-28     Sec. 80.  1.  The Board shall:

21-29     (a) Collect the tax imposed by this chapter from taxpayers who

21-30   are licensed gaming establishments; and

21-31     (b) Adopt such regulations as are necessary to carry out the

21-32   provisions of paragraph (a). The regulations must be adopted in

21-33   accordance with the provisions of chapter 233B of NRS and must

21-34   be codified in the Nevada Administrative Code.

21-35     2.  The Department shall:

21-36     (a) Collect the tax imposed by this chapter from all other

21-37   taxpayers; and

21-38     (b) Adopt such regulations as are necessary to carry out the

21-39   provisions of paragraph (a).

21-40     3.  For the purposes of:

21-41     (a) Subsection 1, the provisions of chapter 463 of NRS relating

21-42   to the payment, collection, administration and enforcement of

21-43   gaming license fees and taxes, including, without limitation, any

21-44   provisions relating to the imposition of penalties and interest,

21-45   shall be deemed to apply to the payment, collection,

21-46   administration and

22-1  enforcement of the taxes imposed by this chapter to the extent that

22-2  those provisions do not conflict with the provisions of this chapter.

22-3      (b) Subsection 2, the provisions of chapter 360 of NRS relating

22-4   to the payment, collection, administration and enforcement of

22-5   taxes, including, without limitation, any provisions relating to the

22-6   imposition of penalties and interest, shall be deemed to apply to

22-7   the payment, collection, administration and enforcement of the

22-8   taxes imposed by this chapter to the extent that those provisions

22-9   do not conflict with the provisions of this chapter.

22-10     4.  To ensure that the tax imposed by section 78 of this act is

22-11   collected fairly and equitably, the Board and the Department

22-12   shall:

22-13     (a) Jointly, coordinate the administration and collection of

22-14   that tax and the regulation of taxpayers who are liable for the

22-15   payment of the tax.

22-16     (b) Upon request, assist the other agency in the collection of

22-17   that tax.

22-18     Sec. 81.  1.  Except as otherwise provided in this section:

22-19     (a) Each taxpayer who is a licensed gaming establishment

22-20   shall file with the Board, on or before the 24th day of each month,

22-21   a report showing the amount of all taxable receipts for the

22-22   preceding month. The report must be in a form prescribed by the

22-23   Board.

22-24     (b) All other taxpayers shall file with the Department, on or

22-25   before the last day of each month, a report showing the amount of

22-26   all taxable receipts for the preceding month. The report must be

22-27   in a form prescribed by the Department.

22-28     2.  The Board or the Department, if it deems it necessary to

22-29   ensure payment to or facilitate the collection by the State of the

22-30   tax imposed by section 78 of this act, may require reports to be

22-31   filed not later than 10 days after the end of each calendar quarter.

22-32     3.  Each report required to be filed by this section must be

22-33   accompanied by the amount of the tax that is due for the period

22-34   covered by the report.

22-35     4.  The Board and the Department shall deposit all taxes,

22-36   interest and penalties it receives pursuant to this chapter in the

22-37   State Treasury for credit to the State General Fund.

22-38     Sec. 82.  Upon written application made before the date on

22-39   which payment must be made, the Board or the Department may,

22-40   for good cause, extend by 30 days the time within which a

22-41   taxpayer is required to pay the tax imposed by this chapter. If the

22-42   tax is paid during the period of extension, no penalty or late

22-43   charge may be imposed for failure to pay at the time required, but

22-44   the taxpayer shall pay interest at the rate of 1 percent per month

22-45   from the date on which the amount would have been due without

23-1  the extension until the date of payment, unless otherwise provided

23-2  in NRS 360.232 or 360.320.

23-3      Sec. 83.  1.  Each person responsible for maintaining the

23-4   records of a taxpayer shall:

23-5      (a) Keep such records as may be necessary to determine the

23-6   amount of the liability of the taxpayer pursuant to the provisions

23-7   of this chapter;

23-8      (b) Preserve those records for:

23-9          (1) At least 5 years if the taxpayer is a licensed gaming

23-10   establishment or until any litigation or prosecution pursuant to

23-11   this chapter is finally determined, whichever is longer; or

23-12         (2) At least 4 years if the taxpayer is not a licensed gaming

23-13   establishment or until any litigation or prosecution pursuant to

23-14   this chapter is finally determined, whichever is longer; and

23-15     (c) Make the records available for inspection by the Board or

23-16   the Department upon demand at reasonable times during regular

23-17   business hours.

23-18     2.  The Board and the Department may by regulation specify

23-19   the types of records which must be kept to determine the amount

23-20   of the liability of a taxpayer from whom they are required to

23-21   collect the tax imposed by this chapter.

23-22     3.  Any agreement that is entered into, modified or extended

23-23   after January 1, 2004, for the lease, assignment or transfer of any

23-24   premises upon which any activity subject to the tax imposed by

23-25   this chapter is, or thereafter may be, conducted shall be deemed to

23-26   include a provision that the taxpayer required to pay the tax must

23-27   be allowed access to, upon demand, all books, records and

23-28   financial papers held by the lessee, assignee or transferee which

23-29   must be kept pursuant to this section. Any person conducting

23-30   activities subject to the tax imposed by section 78 of this act who

23-31   fails to maintain or disclose his records pursuant to this

23-32   subsection is liable to the taxpayer for any penalty paid by the

23-33   taxpayer for the late payment or nonpayment of the tax caused by

23-34   the failure to maintain or disclose records.

23-35     4.  A person who violates any provision of this section is guilty

23-36   of a misdemeanor.

23-37     Sec. 84.  1.  To verify the accuracy of any report filed or, if

23-38   no report is filed by a taxpayer, to determine the amount of tax

23-39   required to be paid:

23-40     (a) The Board, or any person authorized in writing by the

23-41   Board, may examine the books, papers and records of any

23-42   licensed gaming establishment that may be liable for the tax

23-43   imposed by this chapter.

23-44     (b) The Department, or any person authorized in writing by

23-45   the Department, may examine the books, papers and records of

24-1  any other person who may be liable for the tax imposed by this

24-2  chapter.

24-3      2.  Any person who may be liable for the tax imposed by this

24-4   chapter and who keeps outside of this state any books, papers and

24-5   records relating thereto shall pay to the Board or the Department

24-6   an amount equal to the allowance provided for state officers and

24-7   employees generally while traveling outside of the State for each

24-8   day or fraction thereof during which an employee of the Board or

24-9   the Department is engaged in examining those documents, plus

24-10   any other actual expenses incurred by the employee while he is

24-11   absent from his regular place of employment to examine those

24-12   documents.

24-13     Sec. 85.  1.  Except as otherwise provided in this section and

24-14   NRS 360.250, the records and files of the Board and the

24-15   Department concerning the administration of this chapter are

24-16   confidential and privileged. The Board, the Department and any

24-17   employee of the Board or the Department engaged in the

24-18   administration of this chapter or charged with the custody of any

24-19   such records or files shall not disclose any information obtained

24-20   from the records or files of the Board or the Department or from

24-21   any examination, investigation or hearing authorized by the

24-22   provisions of this chapter. The Board, the Department and any

24-23   employee of the Board or the Department may not be required to

24-24   produce any of the records, files and information for the

24-25   inspection of any person or for use in any action or proceeding.

24-26     2.  The records and files of the Board and the Department

24-27   concerning the administration of this chapter are not confidential

24-28   and privileged in the following cases:

24-29     (a) Testimony by a member or employee of the Board or the

24-30   Department and production of records, files and information on

24-31   behalf of the Board or the Department or a taxpayer in any action

24-32   or proceeding pursuant to the provisions of this chapter, if that

24-33   testimony or the records, files or information, or the facts shown

24-34   thereby, are directly involved in the action or proceeding.

24-35     (b) Delivery to a taxpayer or his authorized representative of a

24-36   copy of any report or other document filed by the taxpayer

24-37   pursuant to this chapter.

24-38     (c) Publication of statistics so classified as to prevent the

24-39   identification of a particular person or document.

24-40     (d) Exchanges of information with the Internal Revenue

24-41   Service in accordance with compacts made and provided for in

24-42   such cases.

24-43     (e) Disclosure in confidence to the Governor or his agent in

24-44   the exercise of the Governor’s general supervisory powers, or to

24-45   any person authorized to audit the accounts of the Board or the

24-46   Department in pursuance of an audit, or to the Attorney General

25-1  or other legal representative of the State in connection with an

25-2  action or proceeding pursuant to this chapter, or to any agency of

25-3   this or any other state charged with the administration or

25-4   enforcement of laws relating to taxation.

25-5      Sec. 86.  1.  If:

25-6      (a) The Board determines that a taxpayer who is a licensed

25-7   gaming establishment is taking any action with intent to defraud

25-8   the State or to evade the payment of the tax or any part of the tax

25-9   imposed by this chapter, the Board shall establish an amount

25-10   upon which the tax imposed by this chapter must be based.

25-11     (b) The Department determines that a taxpayer who is not a

25-12   licensed gaming establishment is taking any action with intent to

25-13   defraud the State or to evade the payment of the tax or any part of

25-14   the tax imposed by this chapter, the Department shall establish an

25-15   amount upon which the tax imposed by this chapter must be

25-16   based.

25-17     2.   The amount established by the Board or the Department

25-18   pursuant to subsection 1 must be based upon the tax liability of

25-19   business entities that are deemed comparable by the Board or the

25-20   Department to that of the taxpayer.

25-21     Sec. 87.  1.  If a taxpayer:

25-22     (a) Is unable to collect all or part of an admission charge or

25-23   charges for food, refreshments and merchandise which were

25-24   included in the taxable receipts reported for a previous reporting

25-25   period; and

25-26     (b) Has taken a deduction on his federal income tax return

25-27   pursuant to 26 U.S.C. § 166(a) for the amount which he is unable

25-28   to collect,

25-29  he is entitled to receive a credit for the amount of tax paid on

25-30   account of that uncollected amount. The credit may be used

25-31   against the amount of tax that the taxpayer is subsequently

25-32   required to pay pursuant to this chapter.

25-33     2.  If the Internal Revenue Service disallows a deduction

25-34   described in paragraph (b) of subsection 1 and the taxpayer

25-35   claimed a credit on a return for a previous reporting period

25-36   pursuant to subsection 1, the taxpayer shall include the amount of

25-37   that credit in the amount of taxes reported pursuant to this

25-38   chapter in the first return filed with the Board or the Department

25-39   after the deduction is disallowed.

25-40     3.  If a taxpayer collects all or part of an admission charge or

25-41   charges for food, refreshments and merchandise for which he

25-42   claimed a credit on a return for a previous reporting period

25-43   pursuant to subsection 2, he shall include:

25-44     (a) The amount collected in the charges reported pursuant to

25-45   paragraph (a) of subsection 1; and

26-1      (b) The tax payable on the amount collected in the amount of

26-2  taxes reported,

26-3  in the first return filed with the Board or the Department after that

26-4   collection.

26-5      4.  Except as otherwise provided in subsection 5, upon

26-6   determining that a taxpayer has filed a return which contains one

26-7   or more violations of the provisions of this section, the Board or

26-8   the Department shall:

26-9      (a) For the first return of any taxpayer that contains one or

26-10   more violations, issue a letter of warning to the taxpayer which

26-11   provides an explanation of the violation or violations contained in

26-12   the return.Green numbers along left margin indicate location on the printed bill (e.g., 5-15 indicates page 5, line 15).

26-13     (b) For the first or second return, other than a return

26-14   described in paragraph (a), in any calendar year which contains

26-15   one or more violations, assess a penalty equal to the amount of

26-16   the tax which was not reported.

26-17     (c) For the third and each subsequent return in any calendar

26-18   year which contains one or more violations, assess a penalty of

26-19   three times the amount of the tax which was not reported.

26-20     5.  For the purposes of subsection 4, if the first violation of

26-21   this section by any taxpayer was determined by the Board or the

26-22   Department through an audit which covered more than one

26-23   return of the taxpayer, the Board or the Department shall treat all

26-24   returns which were determined through the same audit to contain

26-25   a violation or violations in the manner provided in paragraph (a)

26-26   of subsection 4.

26-27     Sec. 88.  The remedies of the State provided for in this

26-28   chapter are cumulative, and no action taken by the Board, the

26-29   Department or the Attorney General constitutes an election by the

26-30   State to pursue any remedy to the exclusion of any other remedy

26-31   for which provision is made in this chapter.

26-32     Sec. 89.  If the Department determines that any tax, penalty

26-33   or interest it is required to collect has been paid more than once

26-34   or has been erroneously or illegally collected or computed, the

26-35   Department shall set forth that fact in its records and shall certify

26-36   to the State Board of Examiners the amount collected in excess of

26-37   the amount legally due and the person from whom it was collected

26-38   or by whom it was paid. If approved by the State Board of

26-39   Examiners, the excess amount collected or paid must be credited

26-40   on any amounts then due from the person under this chapter, and

26-41   the balance refunded to the person or his successors in interest.

26-42     Sec. 90.  1.  Except as otherwise provided in NRS 360.235

26-43   and 360.395:

26-44     (a) No refund may be allowed unless a claim for it is filed

26-45   with:

27-1          (1) The Board, if the taxpayer is a licensed gaming

27-2  establishment; or

27-3          (2) The Department, if the taxpayer is not a licensed

27-4   gaming establishment.

27-5  A claim must be filed within 3 years after the last day of the month

27-6   following the reporting period for which the overpayment was

27-7   made.

27-8      (b) No credit may be allowed after the expiration of the period

27-9   specified for filing claims for refund unless a claim for credit is

27-10   filed with the Board or the Department within that period.

27-11     2.  Each claim must be in writing and must state the specific

27-12   grounds upon which the claim is founded.

27-13     3.  Failure to file a claim within the time prescribed in this

27-14   chapter constitutes a waiver of any demand against the State on

27-15   account of overpayment.

27-16     4.  Within 30 days after rejecting any claim in whole or in

27-17   part, the Board or the Department shall serve notice of its action

27-18   on the claimant in the manner prescribed for service of notice of

27-19   a deficiency determination.

27-20     Sec. 91.  1.  Except as otherwise provided in this section and

27-21   NRS 360.320, interest must be paid upon any overpayment of any

27-22   amount of the tax imposed by this chapter in accordance with the

27-23   provisions of section 80 of this act.

27-24     2.  If the overpayment is paid to the Department, the interest

27-25   must be paid:

27-26     (a) In the case of a refund, to the last day of the calendar

27-27   month following the date upon which the person making the

27-28   overpayment, if he has not already filed a claim, is notified by

27-29  the Department that a claim may be filed or the date upon which

27-30   the claim is certified to the State Board of Examiners, whichever

27-31   is earlier.

27-32     (b) In the case of a credit, to the same date as that to which

27-33   interest is computed on the tax or amount against which the credit

27-34   is applied.

27-35     3.  If the Board or the Department determines that any

27-36   overpayment has been made intentionally or by reason of

27-37   carelessness, the Board or the Department shall not allow any

27-38   interest on the overpayment.

27-39     Sec. 92.  1.  No injunction, writ of mandate or other legal or

27-40   equitable process may issue in any suit, action or proceeding in

27-41   any court against this state or against any officer of the State to

27-42   prevent or enjoin the collection under this chapter of the tax

27-43   imposed by this chapter or any amount of tax, penalty or interest

27-44   required to be collected.

27-45     2.  No suit or proceeding may be maintained in any court for

27-46   the recovery of any amount alleged to have been erroneously or

28-1  illegally determined or collected unless a claim for refund or credit

28-2  has been filed.

28-3      Sec. 93.  1.  Within 90 days after a final decision upon a

28-4   claim filed pursuant to this chapter is rendered by:

28-5      (a) The Nevada Gaming Commission, the claimant may bring

28-6   an action against the Board on the grounds set forth in the claim.

28-7      (b) The Nevada Tax Commission, the claimant may bring an

28-8   action against the Department on the grounds set forth in the

28-9   claim.

28-10     2.  An action brought pursuant to subsection 1 must be

28-11   brought in a court of competent jurisdiction in Carson City, the

28-12   county of this state where the claimant resides or maintains his

28-13   principal place of business or a county in which any relevant

28-14   proceedings were conducted by the Board or the Department, for

28-15   the recovery of the whole or any part of the amount with respect

28-16   to which the claim has been disallowed.

28-17     3.  Failure to bring an action within the time specified

28-18   constitutes a waiver of any demand against the State on account

28-19   of alleged overpayments.

28-20     Sec. 94.  1.  If the Board fails to mail notice of action on a

28-21   claim within 6 months after the claim is filed, the claimant may

28-22   consider the claim disallowed and file an appeal with the Nevada

28-23   Gaming Commission within 30 days after the last day of the

28-24  6-month period.

28-25     2.  If the Department fails to mail notice of action on a claim

28-26   within 6 months after the claim is filed, the claimant may

28-27   consider the claim disallowed and file an appeal with the Nevada

28-28   Tax Commission within 30 days after the last day of the 6-month

28-29   period.

28-30     3.  If the claimant is aggrieved by the decision of:

28-31     (a) The Nevada Gaming Commission rendered on appeal, the

28-32   claimant may, within 90 days after the decision is rendered, bring

28-33   an action against the Board on the grounds set forth in the claim

28-34   for the recovery of the whole or any part of the amount claimed as

28-35   an overpayment.

28-36     (b) The Nevada Tax Commission rendered on appeal, the

28-37   claimant may, within 90 days after the decision is rendered, bring

28-38   an action against the Department on the grounds set forth in the

28-39   claim for the recovery of the whole or any part of the amount

28-40   claimed as an overpayment.

28-41     4.  If judgment is rendered for the plaintiff, the amount of the

28-42   judgment must first be credited towards any tax due from the

28-43   plaintiff.

28-44     5.  The balance of the judgment must be refunded to the

28-45   plaintiff.

29-1      Sec. 95.  In any judgment, interest must be allowed at the rate

29-2  of 6 percent per annum upon the amount found to have been

29-3   illegally collected from the date of payment of the amount to the

29-4   date of allowance of credit on account of the judgment, or to a

29-5   date preceding the date of the refund warrant by not more than 30

29-6   days. The date must be determined by the Board or the

29-7   Department.

29-8      Sec. 96.  A judgment may not be rendered in favor of the

29-9   plaintiff in any action brought against the Board or the

29-10   Department to recover any amount paid when the action is

29-11   brought by or in the name of an assignee of the person paying the

29-12   amount or by any person other than the person who paid the

29-13   amount.

29-14     Sec. 97.  1.  The Board or the Department may recover a

29-15   refund or any part thereof which is erroneously made and any

29-16   credit or part thereof which is erroneously allowed in an action

29-17   brought in a court of competent jurisdiction in Carson City or

29-18   Clark County in the name of the State of Nevada.

29-19     2.  The action must be tried in Carson City or Clark County

29-20   unless the court, with the consent of the Attorney General, orders

29-21   a change of place of trial.

29-22     3.  The Attorney General shall prosecute the action, and the

29-23   provisions of NRS, the Nevada Rules of Civil Procedure and the

29-24   Nevada Rules of Appellate Procedure relating to service of

29-25   summons, pleadings, proofs, trials and appeals are applicable to

29-26   the proceedings.

29-27     Sec. 98.  1.  If any amount in excess of $25 has been

29-28   illegally determined, either by the person filing the return or by

29-29   the Board or the Department, the Board or the Department shall

29-30   certify this fact to the State Board of Examiners, and the latter

29-31   shall authorize the cancellation of the amount upon the records

29-32   of the Board or the Department.

29-33     2.  If an amount not exceeding $25 has been illegally

29-34   determined, either by the person filing a return or by the Board or

29-35   the Department, the Board or the Department, without certifying

29-36   this fact to the State Board of Examiners, shall authorize the

29-37   cancellation of the amount upon the records of the Board or the

29-38   Department.

29-39     Sec. 99.  Any licensed gaming establishment liable for the

29-40   payment of the tax imposed by section 78 of this act who willfully

29-41   fails to report, pay or truthfully account for the tax is subject to

29-42   the revocation of his gaming license by the Nevada Gaming

29-43   Commission.

29-44     Sec. 100.  1.  A person shall not:

29-45     (a) Make, cause to be made or permit to be made any false or

29-46   fraudulent return or declaration or false statement in any report

30-1  or declaration, with intent to defraud the State or to evade

30-2  payment of the tax or any part of the tax imposed by this chapter.

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

30-3  entry in books, records or accounts with intent to defraud the State

30-4   or to evade the payment of the tax or any part of the tax imposed

30-5   by this chapter.

30-6      (c) Keep, cause to be kept or permit to be kept more than one

30-7   set of books, records or accounts with intent to defraud the State

30-8   or to evade the payment of the tax or any part of the tax imposed

30-9   by this chapter.

30-10     2.  Any person who violates the provisions of subsection 1 is

30-11   guilty of a gross misdemeanor.

30-12     Sec. 101.  Chapter 360 of NRS is hereby amended by adding

30-13   thereto the provisions set forth as sections 102 to 108, inclusive, of

30-14   this act.

30-15     Sec. 102.  As used in sections 102 to 108, inclusive, of this

30-16   act, unless the context otherwise requires, the words and terms

30-17   defined in sections 103, 104 and 105 of this act have the meanings

30-18   ascribed to them in those sections.

30-19     Sec. 103.  1.  “Business” includes:

30-20     (a) A corporation, partnership, proprietorship, limited-liability

30-21   company, business association, joint venture, limited-liability

30-22   partnership, business trust and their equivalents organized under

30-23   the laws of this state or another jurisdiction and any other person

30-24   that conducts an activity for profit; and

30-25     (b) The activities of a natural person which are deemed to be a

30-26   business pursuant to section 107 of this act.

30-27     2.  The term does not include:

30-28     (a) A governmental entity.

30-29     (b) A nonprofit religious, charitable, fraternal or other

30-30   organization that qualifies as a tax-exempt organization pursuant

30-31   to 26 U.S.C. § 501(c).

30-32     (c) A person who operates a business from his home and earns

30-33   from that business not more than 66 2/3 percent of the average

30-34   annual wage, as computed for the preceding calendar year

30-35   pursuant to chapter 612 of NRS and rounded to the nearest

30-36   hundred dollars.

30-37     (d) A business whose primary purpose is to create or produce

30-38   motion pictures. As used in this paragraph, “motion pictures” has

30-39   the meaning ascribed to it in NRS 231.020.

30-40     Sec. 104.  1.  “Employee” includes:

30-41     (a) A natural person who receives wages or other

30-42   remuneration from a business for personal services, including

30-43   commissions and bonuses and remuneration payable in a medium

30-44   other than cash; and

30-45     (b) A natural person engaged in the operation of a business.

31-1      2.  The term includes:

31-2      (a) A partner or other co-owner of a business; and

31-3      (b) Except as otherwise provided in subsection 3, a natural

31-4   person reported as an employee to the:

31-5          (1) Employment Security Division of the Department of

31-6   Employment, Training and Rehabilitation;

31-7          (2) Administrator of the Division of Industrial Relations of

31-8   the Department of Business and Industry; or

31-9          (3) Internal Revenue Service on an Employer’s Quarterly

31-10   Federal Tax Return (Form 941), Employer’s Monthly Federal

31-11   Tax Return (Form 941-M), Employer’s Annual Tax Return for

31-12   Agricultural Employees (Form 943) or any equivalent or

31-13   successor form.

31-14     3.  The term does not include:

31-15     (a) A business or an independent contractor that performs

31-16   services on behalf of another business.

31-17     (b) A natural person who is retired or otherwise receiving

31-18   remuneration solely because of past service to the business.

31-19     (c) A newspaper carrier or the immediate supervisor of a

31-20   newspaper carrier who is an independent contractor of the

31-21   newspaper.

31-22     (d) A natural person who performs all of his duties for the

31-23   business outside of this state.

31-24     4.  An independent contractor is not an employee of a

31-25   business with which he contracts.

31-26     Sec. 105.  “Wages” means any remuneration paid for

31-27   personal services, including commissions, and bonuses and

31-28   remuneration payable in any medium other than cash.

31-29     Sec. 106.  The Department shall deposit all money it receives

31-30   pursuant to sections 102 to 108, inclusive, of this act in the State

31-31   Treasury for credit to the State General Fund.

31-32     Sec. 107.  The activity or activities conducted by a natural

31-33   person shall be deemed to be a business that is subject to the

31-34   provisions of sections 102 to 108, inclusive, of this act if the

31-35   person is required to file with the Internal Revenue Service a

31-36   Schedule C (Form 1040), Profit or Loss From Business Form, or

31-37   its equivalent or successor form, a Schedule E (Form 1040),

31-38   Supplemental Income and Loss Form, or its equivalent or

31-39   successor form, or a Schedule F (Form 1040), Profit or Loss

31-40   From Farming Form, or its equivalent or successor form, for the

31-41   business.

31-42     Sec. 108.  1.  Except as otherwise provided in subsection 8, a

31-43   person shall not conduct a business in this state unless he has a

31-44   business license issued by the Department.

31-45     2.  An application for a business license must:

31-46     (a) Be made upon a form prescribed by the Department;

32-1      (b) Set forth the name under which the applicant transacts or

32-2  intends to transact business and the location of his place or places

32-3   of business;

32-4      (c) Declare the estimated number of employees for the

32-5   previous calendar quarter;

32-6      (d) Be accompanied by a fee of $100; and

32-7      (e) Include any other information that the Department deems

32-8   necessary.

32-9      3.  The application must be signed by:

32-10     (a) The owner, if the business is owned by a natural person;

32-11     (b) A member or partner, if the business is owned by an

32-12   association or partnership; or

32-13     (c) An officer or some other person specifically authorized to

32-14   sign the application, if the business is owned by a corporation.

32-15     4.  If the application is signed pursuant to paragraph (c) of

32-16   subsection 3, written evidence of the signer’s authority must be

32-17   attached to the application.

32-18     5.  A person who has been issued a business license by the

32-19   Department shall submit a fee of $100 to the Department on or

32-20   before the last day of the month in which the anniversary date of

32-21   issuance of the business license occurs in each year, unless the

32-22   person submits a written statement to the Department, at least 10

32-23   days before the anniversary date, indicating that the person will

32-24   not be conducting business in this state after the anniversary date.

32-25     6.  The business license required to be obtained pursuant to

32-26   this section is in addition to any license to conduct business that

32-27   must be obtained from the local jurisdiction in which the business

32-28   is being conducted.

32-29     7.  For the purposes of sections 102 to 108, inclusive, of this

32-30   act, a person shall be deemed to conduct a business in this state if

32-31   a business for which the person is responsible:

32-32     (a) Is organized pursuant to title 7 of NRS, other than a

32-33   business organized pursuant to chapter 82 or 84 of NRS;

32-34     (b) Has an office or other base of operations in this state; or

32-35     (c) Pays wages or other remuneration to a natural person who

32-36   performs in this state any of the duties for which he is paid.

32-37     8.  A person who takes part in a trade show or convention

32-38   held in this state for a purpose related to the conduct of a business

32-39   is not required to obtain a business license specifically for that

32-40   event.

32-41     Sec. 109.  NRS 360.225 is hereby amended to read as follows:

32-42      360.225  1.  During the course of an investigation undertaken

32-43   pursuant to NRS 360.130 of a person claiming:

32-44     (a) A partial abatement of property taxes pursuant to

32-45  NRS 361.0687;

33-1      (b) [An exemption from taxes upon the privilege of doing

33-2  business in this state pursuant to NRS 364A.170;

33-3      (c)] A deferral of the payment of taxes on the sale of capital

33-4   goods pursuant to NRS 372.397 or 374.402; or

33-5      [(d)] (c) An abatement of taxes on the gross receipts from the

33-6   sale, storage, use or other consumption of eligible machinery or

33-7   equipment pursuant to NRS 374.357,

33-8  the Department shall investigate whether the person meets the

33-9   eligibility requirements for the abatement, partial abatement[,

33-10   exemption] or deferral that the person is claiming.

33-11     2.  If the Department finds that the person does not meet the

33-12   eligibility requirements for the abatement[, exemption] or deferral

33-13   which the person is claiming, the Department shall report its

33-14   findings to the Commission on Economic Development and take

33-15   any other necessary actions.

33-16     Sec. 109.5.  NRS 360.225 is hereby amended to read as

33-17   follows:

33-18      360.225  1.  During the course of an investigation undertaken

33-19   pursuant to NRS 360.130 of a person claiming:

33-20     (a) A partial abatement of property taxes pursuant to

33-21  NRS 361.0687;

33-22     (b) An exemption from taxes pursuant to section 50.5 of this

33-23   act;

33-24     (c) A deferral of the payment of taxes on the sale of capital

33-25   goods pursuant to NRS 372.397 or 374.402; or

33-26     [(c)] (d) An abatement of taxes on the gross receipts from the

33-27   sale, storage, use or other consumption of eligible machinery or

33-28   equipment pursuant to NRS 374.357,

33-29  the Department shall investigate whether the person meets the

33-30   eligibility requirements for the abatement, partial abatement ,

33-31   exemption or deferral that the person is claiming.

33-32     2.  If the Department finds that the person does not meet the

33-33   eligibility requirements for the abatement , exemption or deferral

33-34   which the person is claiming, the Department shall report its

33-35   findings to the Commission on Economic Development and take

33-36   any other necessary actions.

33-37     Sec. 110.  NRS 360.2935 is hereby amended to read as

33-38   follows:

33-39      360.2935  Except as otherwise provided in [NRS 361.485,] this

33-40   title, a taxpayer is entitled to receive on any overpayment of taxes,

33-41   after the offset required by NRS 360.320 has been made, a refund

33-42   together with interest at a rate determined pursuant to NRS 17.130.

33-43   No interest is allowed on a refund of any penalties or interest paid

33-44   by a taxpayer.

34-1      Sec. 111.  NRS 360.300 is hereby amended to read as follows:

34-2      360.300  1.  If a person fails to file a return or the Department

34-3   is not satisfied with the return or returns of any tax, contribution or

34-4   premium or amount of tax, contribution or premium required to be

34-5   paid to the State by any person, in accordance with the applicable

34-6   provisions of this chapter, chapter 362, [364A,] 369, 370, 372,

34-7   372A, 374, 377, 377A or 444A of NRS, NRS 482.313, or chapter

34-8   585 or 680B of NRS , or sections 2 to 24, inclusive, or 40 to 63,

34-9   inclusive, of this act, as administered or audited by the Department,

34-10   it may compute and determine the amount required to be paid upon

34-11   the basis of:

34-12     (a) The facts contained in the return;

34-13     (b) Any information within its possession or that may come into

34-14   its possession; or

34-15     (c) Reasonable estimates of the amount.

34-16     2.  One or more deficiency determinations may be made with

34-17   respect to the amount due for one or for more than one period.

34-18     3.  In making its determination of the amount required to be

34-19   paid, the Department shall impose interest on the amount of tax

34-20   determined to be due, calculated at the rate and in the manner set

34-21   forth in NRS 360.417, unless a different rate of interest is

34-22   specifically provided by statute.

34-23     4.  The Department shall impose a penalty of 10 percent in

34-24   addition to the amount of a determination that is made in the case of

34-25   the failure of a person to file a return with the Department.

34-26     5.  When a business is discontinued, a determination may be

34-27   made at any time thereafter within the time prescribed in NRS

34-28   360.355 as to liability arising out of that business, irrespective of

34-29   whether the determination is issued before the due date of the

34-30   liability.

34-31     Sec. 112.  (Deleted.)

34-32     Sec. 113.  NRS 360.417 is hereby amended to read as follows:

34-33      360.417  Except as otherwise provided in NRS 360.232 and

34-34   360.320, and unless a different penalty or rate of interest is

34-35   specifically provided by statute, any person who fails to pay any tax

34-36   provided for in chapter 362, [364A,] 369, 370, 372, 374, 377,

34-37   377A, 444A or 585 of NRS, or sections 2 to 24, inclusive, or 40 to

34-38   63, inclusive, of this act, or the fee provided for in NRS 482.313, to

34-39   the State or a county within the time required, shall pay a penalty of

34-40   not more than 10 percent of the amount of the tax or fee which is

34-41   owed, as determined by the Department, in addition to the tax or

34-42   fee, plus interest at the rate of 1 percent per month, or fraction of a

34-43   month, from the last day of the month following the period for

34-44   which the amount or any portion of the amount should have been

34-45   reported until the date of payment. The amount of any penalty

34-46   imposed must be based on a graduated schedule adopted by the

34-47   Nevada Tax

35-1  Commission which takes into consideration the length of time the

35-2  tax or fee remained unpaid.

35-3      Sec. 114.  (Deleted.)

35-4      Sec. 115.  NRS 360.419 is hereby amended to read as follows:

35-5      360.419  1.  If the Executive Director or a designated hearing

35-6   officer finds that the failure of a person to make a timely return or

35-7   payment of a tax imposed pursuant to NRS 361.320 or [chapter

35-8   361A, 376A, 377 or 377A of NRS, or by] chapter 361A, 362,

35-9   [364A,] 369, 370, 372, 372A, 374, 375A , [or] 375B , 376A, 377 or

35-10   377A of NRS, or sections 2 to 24, inclusive, or 40 to 63, inclusive,

35-11   of this act, is the result of circumstances beyond his control and

35-12   occurred despite the exercise of ordinary care and without intent,

35-13   the Department may relieve him of all or part of any interest or

35-14   penalty , or both.

35-15     2.  A person seeking this relief must file with the Department a

35-16   statement under oath setting forth the facts upon which he bases his

35-17   claim.

35-18     3.  The Department shall disclose, upon the request of any

35-19   person:

35-20     (a) The name of the person to whom relief was granted; and

35-21     (b) The amount of the relief.

35-22     4.  The Executive Director or a designated hearing officer shall

35-23   act upon the request of a taxpayer seeking relief pursuant to NRS

35-24   361.4835 which is deferred by a county treasurer or county

35-25   assessor.

35-26     Sec. 116.  (Deleted.)

35-27     Sec. 117.  NRS 360.510 is hereby amended to read as follows:

35-28      360.510  1.  If any person is delinquent in the payment of any

35-29   tax or fee administered by the Department or if a determination has

35-30   been made against him which remains unpaid, the Department may:

35-31     (a) Not later than 3 years after the payment became delinquent

35-32   or the determination became final; or

35-33     (b) Not later than 6 years after the last recording of an abstract

35-34   of judgment or of a certificate constituting a lien for tax owed,

35-35  give a notice of the delinquency and a demand to transmit

35-36   personally or by registered or certified mail to any person,

35-37   including, without limitation, any officer or department of this state

35-38   or any political subdivision or agency of this state, who has in his

35-39   possession or under his control any credits or other personal

35-40   property belonging to the delinquent, or owing any debts to the

35-41   delinquent or person against whom a determination has been made

35-42   which remains unpaid, or owing any debts to the delinquent or that

35-43   person. In the case of any state officer, department or agency, the

35-44   notice must be given to the officer, department or agency before

35-45  the Department presents the claim of the delinquent taxpayer to the

35-46   State Controller.

36-1      2.  A state officer, department or agency which receives such a

36-2  notice may satisfy any debt owed to it by that person before it

36-3   honors the notice of the Department.

36-4      3.  After receiving the demand to transmit, the person notified

36-5   by the demand may not transfer or otherwise dispose of the credits,

36-6   other personal property, or debts in his possession or under his

36-7   control at the time he received the notice until the Department

36-8   consents to a transfer or other disposition.

36-9      4.  Every person notified by a demand to transmit shall, within

36-10   10 days after receipt of the demand to transmit, inform the

36-11   Department of[,] and transmit to the Department all such credits,

36-12   other personal property[,] or debts in his possession, under his

36-13   control or owing by him within the time and in the manner

36-14   requested by the Department. Except as otherwise provided in

36-15   subsection 5, no further notice is required to be served to that

36-16   person.

36-17     5.  If the property of the delinquent taxpayer consists of a series

36-18   of payments owed to him, the person who owes or controls the

36-19   payments shall transmit the payments to the Department until

36-20   otherwise notified by the Department. If the debt of the delinquent

36-21   taxpayer is not paid within 1 year after the Department issued the

36-22   original demand to transmit, the Department shall issue another

36-23   demand to transmit to the person responsible for making the

36-24   payments informing him to continue to transmit payments to

36-25  the Department or that his duty to transmit the payments to the

36-26   Department has ceased.

36-27     6.  If the notice of the delinquency seeks to prevent the transfer

36-28   or other disposition of a deposit in a bank or credit union or other

36-29   credits or personal property in the possession or under the control

36-30   of a bank, credit union or other depository institution, the notice

36-31   must be delivered or mailed to any branch or office of the bank,

36-32   credit union or other depository institution at which the deposit is

36-33   carried or at which the credits or personal property is held.

36-34     7.  If any person notified by the notice of the delinquency

36-35   makes any transfer or other disposition of the property or debts

36-36   required to be withheld or transmitted, to the extent of the value of

36-37   the property or the amount of the debts thus transferred or paid, he

36-38   is liable to the State for any indebtedness due pursuant to this

36-39   chapter, or chapter 362, [364A,] 369, 370, 372, 372A, 374, 377,

36-40   377A or 444A of NRS, NRS 482.313, or chapter 585 or 680B of

36-41   NRS , or sections 2 to 24, inclusive, or 40 to 63, inclusive, of this

36-42   act from the person with respect to whose obligation the notice was

36-43   given if solely by reason of the transfer or other disposition the

36-44   State is unable to recover the indebtedness of the person with

36-45   respect to whose obligation the notice was given.

36-46     Sec. 118.  (Deleted.)

37-1      Sec. 119.  NRS 360.750 is hereby amended to read as follows:

37-2      360.750  1.  A person who intends to locate or expand a

37-3   business in this state may apply to the Commission on Economic

37-4   Development for a partial abatement of one or more of the taxes

37-5   imposed on the new or expanded business pursuant to chapter 361

37-6   [, 364A] or 374 of NRS.

37-7      2.  The Commission on Economic Development shall approve

37-8   an application for a partial abatement if the Commission makes the

37-9   following determinations:

37-10     (a) The business is consistent with:

37-11         (1) The State Plan for Industrial Development and

37-12   Diversification that is developed by the Commission pursuant to

37-13   NRS 231.067; and

37-14         (2) Any guidelines adopted pursuant to the State Plan.

37-15     (b) The applicant has executed an agreement with the

37-16   Commission which states that the business will, after the date on

37-17   which a certificate of eligibility for the abatement is issued pursuant

37-18   to subsection 5, continue in operation in this state for a period

37-19   specified by the Commission, which must be at least 5 years, and

37-20   will continue to meet the eligibility requirements set forth in this

37-21   subsection. The agreement must bind the successors in interest of

37-22   the business for the specified period.

37-23     (c) The business is registered pursuant to the laws of this state or

37-24   the applicant commits to obtain a valid business license and all

37-25   other permits required by the county, city or town in which the

37-26   business operates.

37-27     (d) Except as otherwise provided in NRS 361.0687, if the

37-28   business is a new business in a county whose population is 100,000

37-29   or more or a city whose population is 60,000 or more, the business

37-30   meets at least two of the following requirements:

37-31         (1) The business will have 75 or more full-time employees

37-32   on the payroll of the business by the fourth quarter that it is in

37-33   operation.

37-34         (2) Establishing the business will require the business to

37-35   make a capital investment of at least $1,000,000 in this state.

37-36         (3) The average hourly wage that will be paid by the new

37-37   business to its employees in this state is at least 100 percent of the

37-38   average statewide hourly wage as established by the Employment

37-39   Security Division of the Department of Employment, Training and

37-40   Rehabilitation on July 1 of each fiscal year and:

37-41             (I) The business will provide a health insurance plan for

37-42   all employees that includes an option for health insurance coverage

37-43   for dependents of the employees; and

37-44             (II) The cost to the business for the benefits the business

37-45   provides to its employees in this state will meet the minimum

38-1  requirements for benefits established by the Commission by

38-2  regulation pursuant to subsection 9.

38-3      (e) Except as otherwise provided in NRS 361.0687, if the

38-4   business is a new business in a county whose population is less than

38-5   100,000 or a city whose population is less than 60,000, the business

38-6   meets at least two of the following requirements:

38-7          (1) The business will have 25 or more full-time employees

38-8   on the payroll of the business by the fourth quarter that it is in

38-9   operation.

38-10         (2) Establishing the business will require the business to

38-11   make a capital investment of at least $250,000 in this state.

38-12         (3) The average hourly wage that will be paid by the new

38-13   business to its employees in this state is at least 100 percent of the

38-14   average statewide hourly wage as established by the Employment

38-15   Security Division of the Department of Employment, Training and

38-16   Rehabilitation on July 1 of each fiscal year and:

38-17             (I) The business will provide a health insurance plan for

38-18   all employees that includes an option for health insurance coverage

38-19   for dependents of the employees; and

38-20             (II) The cost to the business for the benefits the business

38-21   provides to its employees in this state will meet the minimum

38-22   requirements for benefits established by the Commission by

38-23   regulation pursuant to subsection 9.

38-24     (f) If the business is an existing business, the business meets at

38-25   least two of the following requirements:

38-26         (1) The business will increase the number of employees on

38-27   its payroll by 10 percent more than it employed in the immediately

38-28   preceding fiscal year or by six employees, whichever is greater.

38-29         (2) The business will expand by making a capital investment

38-30   in this state in an amount equal to at least 20 percent of the value of

38-31   the tangible property possessed by the business in the immediately

38-32   preceding fiscal year. The determination of the value of the tangible

38-33   property possessed by the business in the immediately preceding

38-34   fiscal year must be made by the:

38-35             (I) County assessor of the county in which the business

38-36   will expand, if the business is locally assessed; or

38-37             (II) Department, if the business is centrally assessed.

38-38         (3) The average hourly wage that will be paid by the existing

38-39   business to its new employees in this state is at least 100 percent of

38-40   the average statewide hourly wage as established by the

38-41   Employment Security Division of the Department of Employment,

38-42   Training and Rehabilitation on July 1 of each fiscal year and:

38-43             (I) The business will provide a health insurance plan for

38-44   all new employees that includes an option for health insurance

38-45   coverage for dependents of the employees; and

39-1              (II) The cost to the business for the benefits the business

39-2  provides to its new employees in this state will meet the minimum

39-3   requirements for benefits established by the Commission by

39-4   regulation pursuant to subsection 9.

39-5      3.  Notwithstanding the provisions of subsection 2, the

39-6   Commission on Economic Development may:

39-7      (a) Approve an application for a partial abatement by a business

39-8   that does not meet the requirements set forth in paragraph (d), (e) or

39-9   (f) of subsection 2;

39-10     (b) Make the requirements set forth in paragraph (d), (e) or (f) of

39-11   subsection 2 more stringent; or

39-12     (c) Add additional requirements that a business must meet to

39-13   qualify for a partial abatement,

39-14  if the Commission determines that such action is necessary.

39-15     4.  If a person submits an application to the Commission on

39-16   Economic Development pursuant to subsection 1, the Commission

39-17   shall provide notice to the governing body of the county and the

39-18   city or town, if any, in which the person intends to locate or expand

39-19   a business. The notice required pursuant to this subsection must set

39-20   forth the date, time and location of the hearing at which the

39-21   Commission will consider the application.

39-22     5.  If the Commission on Economic Development approves an

39-23   application for a partial abatement, the Commission shall

39-24   immediately forward a certificate of eligibility for the abatement to:

39-25     (a) The Department;

39-26     (b) The Nevada Tax Commission; and

39-27     (c) If the partial abatement is from the property tax imposed

39-28   pursuant to chapter 361 of NRS, the county treasurer.

39-29     6.  An applicant for a partial abatement pursuant to this section

39-30   or an existing business whose partial abatement is in effect shall,

39-31   upon the request of the Executive Director of the Commission on

39-32   Economic Development, furnish the Executive Director with copies

39-33   of all records necessary to verify that the applicant meets the

39-34   requirements of subsection 2.

39-35     7.  If a business whose partial abatement has been approved

39-36   pursuant to this section and is in effect ceases:

39-37     (a) To meet the requirements set forth in subsection 2; or

39-38     (b) Operation before the time specified in the agreement

39-39   described in paragraph (b) of subsection 2,

39-40  the business shall repay to the Department or, if the partial

39-41   abatement was from the property tax imposed pursuant to chapter

39-42   361 of NRS, to the county treasurer, the amount of the exemption

39-43   that was allowed pursuant to this section before the failure of the

39-44   business to comply unless the Nevada Tax Commission determines

39-45   that the business has substantially complied with the requirements

39-46   of this section. Except as otherwise provided in NRS 360.232 and

40-1  360.320, the business shall, in addition to the amount of the

40-2  exemption required to be paid pursuant to this subsection, pay

40-3   interest on the amount due at the rate most recently established

40-4   pursuant to NRS 99.040 for each month, or portion thereof, from

40-5   the last day of the month following the period for which the

40-6   payment would have been made had the partial abatement not been

40-7   approved until the date of payment of the tax.

40-8      8.  A county treasurer:

40-9      (a) Shall deposit any money that he receives pursuant to

40-10   subsection 7 in one or more of the funds established by a local

40-11   government of the county pursuant to NRS 354.6113 or 354.6115;

40-12   and

40-13     (b) May use the money deposited pursuant to paragraph (a) only

40-14   for the purposes authorized by NRS 354.6113 and 354.6115.

40-15     9.  The Commission on Economic Development:

40-16     (a) Shall adopt regulations relating to:

40-17         (1) The minimum level of benefits that a business must

40-18   provide to its employees if the business is going to use benefits paid

40-19   to employees as a basis to qualify for a partial abatement; and

40-20         (2) The notice that must be provided pursuant to

40-21  subsection 4.

40-22     (b) May adopt such other regulations as the Commission on

40-23   Economic Development determines to be necessary to carry out the

40-24   provisions of this section.

40-25     10.  The Nevada Tax Commission:

40-26     (a) Shall adopt regulations regarding:

40-27         (1) The capital investment that a new business must make to

40-28   meet the requirement set forth in paragraph (d) or (e) of subsection

40-29   2; and

40-30         (2) Any security that a business is required to post to qualify

40-31   for a partial abatement pursuant to this section.

40-32     (b) May adopt such other regulations as the Nevada Tax

40-33   Commission determines to be necessary to carry out the provisions

40-34   of this section.

40-35     11.  An applicant for an abatement who is aggrieved by a final

40-36   decision of the Commission on Economic Development may

40-37   petition for judicial review in the manner provided in chapter 233B

40-38   of NRS.

40-39     Sec. 119.5.  NRS 360.750 is hereby amended to read as

40-40   follows:

40-41      360.750  1.  A person who intends to locate or expand a

40-42   business in this state may apply to the Commission on Economic

40-43   Development for a partial abatement of one or more of the taxes

40-44   imposed on the new or expanded business pursuant to chapter 361

40-45   or 374 of NRS[.] or sections 40 to 63, inclusive, of this act.

41-1      2.  The Commission on Economic Development shall approve

41-2  an application for a partial abatement if the Commission makes the

41-3   following determinations:

41-4      (a) The business is consistent with:

41-5          (1) The State Plan for Industrial Development and

41-6   Diversification that is developed by the Commission pursuant to

41-7   NRS 231.067; and

41-8          (2) Any guidelines adopted pursuant to the State Plan.

41-9      (b) The applicant has executed an agreement with the

41-10   Commission which states that the business will, after the date on

41-11   which a certificate of eligibility for the abatement is issued pursuant

41-12   to subsection 5, continue in operation in this state for a period

41-13   specified by the Commission, which must be at least 5 years, and

41-14   will continue to meet the eligibility requirements set forth in this

41-15   subsection. The agreement must bind the successors in interest of

41-16   the business for the specified period.

41-17     (c) The business is registered pursuant to the laws of this state or

41-18   the applicant commits to obtain a valid business license and all

41-19   other permits required by the county, city or town in which the

41-20   business operates.

41-21     (d) Except as otherwise provided in NRS 361.0687, if the

41-22   business is a new business in a county whose population is 100,000

41-23   or more or a city whose population is 60,000 or more, the business

41-24   meets at least two of the following requirements:

41-25         (1) The business will have 75 or more full-time employees

41-26   on the payroll of the business by the fourth quarter that it is in

41-27   operation.

41-28         (2) Establishing the business will require the business to

41-29   make a capital investment of at least $1,000,000 in this state.

41-30         (3) The average hourly wage that will be paid by the new

41-31   business to its employees in this state is at least 100 percent of the

41-32   average statewide hourly wage as established by the Employment

41-33   Security Division of the Department of Employment, Training and

41-34   Rehabilitation on July 1 of each fiscal year and:

41-35             (I) The business will provide a health insurance plan for

41-36   all employees that includes an option for health insurance coverage

41-37   for dependents of the employees; and

41-38             (II) The cost to the business for the benefits the business

41-39   provides to its employees in this state will meet the minimum

41-40   requirements for benefits established by the Commission by

41-41   regulation pursuant to subsection 9.

41-42     (e) Except as otherwise provided in NRS 361.0687, if the

41-43   business is a new business in a county whose population is less than

41-44   100,000 or a city whose population is less than 60,000, the business

41-45   meets at least two of the following requirements:

42-1          (1) The business will have 25 or more full-time employees

42-2  on the payroll of the business by the fourth quarter that it is in

42-3   operation.

42-4          (2) Establishing the business will require the business to

42-5   make a capital investment of at least $250,000 in this state.

42-6          (3) The average hourly wage that will be paid by the new

42-7   business to its employees in this state is at least 100 percent of the

42-8   average statewide hourly wage as established by the Employment

42-9   Security Division of the Department of Employment, Training and

42-10   Rehabilitation on July 1 of each fiscal year and:

42-11             (I) The business will provide a health insurance plan for

42-12   all employees that includes an option for health insurance coverage

42-13   for dependents of the employees; and

42-14             (II) The cost to the business for the benefits the business

42-15   provides to its employees in this state will meet the minimum

42-16   requirements for benefits established by the Commission by

42-17   regulation pursuant to subsection 9.

42-18     (f) If the business is an existing business, the business meets at

42-19   least two of the following requirements:

42-20         (1) The business will increase the number of employees on

42-21   its payroll by 10 percent more than it employed in the immediately

42-22   preceding fiscal year or by six employees, whichever is greater.

42-23         (2) The business will expand by making a capital investment

42-24   in this state in an amount equal to at least 20 percent of the value of

42-25   the tangible property possessed by the business in the immediately

42-26   preceding fiscal year. The determination of the value of the tangible

42-27   property possessed by the business in the immediately preceding

42-28   fiscal year must be made by the:

42-29             (I) County assessor of the county in which the business

42-30   will expand, if the business is locally assessed; or

42-31             (II) Department, if the business is centrally assessed.

42-32         (3) The average hourly wage that will be paid by the existing

42-33   business to its new employees in this state is at least 100 percent of

42-34   the average statewide hourly wage as established by the

42-35   Employment Security Division of the Department of Employment,

42-36   Training and Rehabilitation on July 1 of each fiscal year and:

42-37             (I) The business will provide a health insurance plan for

42-38   all new employees that includes an option for health insurance

42-39   coverage for dependents of the employees; and

42-40             (II) The cost to the business for the benefits the business

42-41   provides to its new employees in this state will meet the minimum

42-42   requirements for benefits established by the Commission by

42-43   regulation pursuant to subsection 9.

42-44     3.  Notwithstanding the provisions of subsection 2, the

42-45   Commission on Economic Development may:

43-1      (a) Approve an application for a partial abatement by a business

43-2  that does not meet the requirements set forth in paragraph (d), (e) or

43-3   (f) of subsection 2;

43-4      (b) Make the requirements set forth in paragraph (d), (e) or (f) of

43-5   subsection 2 more stringent; or

43-6      (c) Add additional requirements that a business must meet to

43-7   qualify for a partial abatement,

43-8  if the Commission determines that such action is necessary.

43-9      4.  If a person submits an application to the Commission on

43-10   Economic Development pursuant to subsection 1, the Commission

43-11   shall provide notice to the governing body of the county and the

43-12   city or town, if any, in which the person intends to locate or expand

43-13   a business. The notice required pursuant to this subsection must set

43-14   forth the date, time and location of the hearing at which the

43-15   Commission will consider the application.

43-16     5.  If the Commission on Economic Development approves an

43-17   application for a partial abatement, the Commission shall

43-18   immediately forward a certificate of eligibility for the abatement to:

43-19     (a) The Department;

43-20     (b) The Nevada Tax Commission; and

43-21     (c) If the partial abatement is from the property tax imposed

43-22   pursuant to chapter 361 of NRS, the county treasurer.

43-23     6.  An applicant for a partial abatement pursuant to this section

43-24   or an existing business whose partial abatement is in effect shall,

43-25   upon the request of the Executive Director of the Commission on

43-26   Economic Development, furnish the Executive Director with copies

43-27   of all records necessary to verify that the applicant meets the

43-28   requirements of subsection 2.

43-29     7.  If a business whose partial abatement has been approved

43-30   pursuant to this section and is in effect ceases:

43-31     (a) To meet the requirements set forth in subsection 2; or

43-32     (b) Operation before the time specified in the agreement

43-33   described in paragraph (b) of subsection 2,

43-34  the business shall repay to the Department or, if the partial

43-35   abatement was from the property tax imposed pursuant to chapter

43-36   361 of NRS, to the county treasurer, the amount of the exemption

43-37   that was allowed pursuant to this section before the failure of the

43-38   business to comply unless the Nevada Tax Commission determines

43-39   that the business has substantially complied with the requirements

43-40   of this section. Except as otherwise provided in NRS 360.232 and

43-41   360.320, the business shall, in addition to the amount of the

43-42   exemption required to be paid pursuant to this subsection, pay

43-43   interest on the amount due at the rate most recently established

43-44   pursuant to NRS 99.040 for each month, or portion thereof, from

43-45   the last day of the month following the period for which the

43-46   payment

44-1  would have been made had the partial abatement not been approved

44-2  until the date of payment of the tax.

44-3      8.  A county treasurer:

44-4      (a) Shall deposit any money that he receives pursuant to

44-5   subsection 7 in one or more of the funds established by a local

44-6   government of the county pursuant to NRS 354.6113 or 354.6115;

44-7   and

44-8      (b) May use the money deposited pursuant to paragraph (a) only

44-9   for the purposes authorized by NRS 354.6113 and 354.6115.

44-10     9.  The Commission on Economic Development:

44-11     (a) Shall adopt regulations relating to:

44-12         (1) The minimum level of benefits that a business must

44-13   provide to its employees if the business is going to use benefits paid

44-14   to employees as a basis to qualify for a partial abatement; and

44-15         (2) The notice that must be provided pursuant to

44-16  subsection 4.

44-17     (b) May adopt such other regulations as the Commission on

44-18   Economic Development determines to be necessary to carry out the

44-19   provisions of this section.

44-20     10.  The Nevada Tax Commission:

44-21     (a) Shall adopt regulations regarding:

44-22         (1) The capital investment that a new business must make to

44-23   meet the requirement set forth in paragraph (d) or (e) of subsection

44-24   2; and

44-25         (2) Any security that a business is required to post to qualify

44-26   for a partial abatement pursuant to this section.

44-27     (b) May adopt such other regulations as the Nevada Tax

44-28   Commission determines to be necessary to carry out the provisions

44-29   of this section.

44-30     11.  An applicant for an abatement who is aggrieved by a final

44-31   decision of the Commission on Economic Development may

44-32   petition for judicial review in the manner provided in chapter 233B

44-33   of NRS.

44-34     Sec. 120.  NRS 364A.020 is hereby amended to read as

44-35   follows:

44-36      364A.020  1.  “Business” includes:

44-37     (a) A corporation, partnership, proprietorship, limited-liability

44-38   company, business association , joint venture, limited-liability

44-39   partnership, business trust and their equivalents organized under

44-40   the laws of this state or another jurisdiction and any other

44-41   [similar] organization that conducts an activity for profit;

44-42     (b) The activities of a natural person which are deemed to be a

44-43   business pursuant to NRS 364A.120; and

44-44     (c) A trade show or convention held in this state in which a

44-45   business described in paragraph (a) or (b) takes part, or which a

45-1  person who conducts such a business attends, for a purpose related

45-2  to the conduct of the business.

45-3      2.  [The term includes an independent contractor.

45-4      3.] The term does not include:

45-5      (a) A nonprofit religious, charitable, fraternal or other

45-6   organization that qualifies as a tax-exempt organization pursuant to

45-7   26 U.S.C. § 501(c);

45-8      (b) A governmental entity; [or]

45-9      (c) A person who operates a business from his home and earns

45-10   from that business not more than 66 2/3 percent of the average

45-11   annual wage, as computed for the preceding calendar year

45-12   pursuant to chapter 612 of NRS and rounded to the nearest

45-13   hundred dollars; or

45-14     (d) A business that creates or produces motion pictures. As used

45-15   in this paragraph, “motion pictures” has the meaning ascribed to it

45-16   in NRS 231.020.

45-17     Sec. 121.  NRS 364A.120 is hereby amended to read as

45-18   follows:

45-19      364A.120  The activity or activities conducted by a natural

45-20   person shall be deemed to be a business that is subject to the

45-21   provisions of this chapter if the person files with the Internal

45-22   Revenue Service a Schedule C (Form 1040), Profit or Loss from

45-23   Business Form, or its equivalent or successor form, a Schedule E

45-24   (Form 1040), Supplemental Income and Loss Form, or its

45-25   equivalent or successor form, or a Schedule F (Form 1040), Farm

45-26   Income and Expenses Form, or its equivalent or successor form, for

45-27   the activity or activities.

45-28     Sec. 122.  NRS 364A.130 is hereby amended to read as

45-29   follows:

45-30      364A.130  1.  Except as otherwise provided in subsection [6,]

45-31   8, a person shall not conduct a business in this state unless he has a

45-32   business license issued by the Department.

45-33     2.  [The] An application for a business license must:

45-34     (a) Be made upon a form prescribed by the Department;

45-35     (b) Set forth the name under which the applicant transacts or

45-36   intends to transact business and the location of his place or places

45-37   of business;

45-38     (c) Declare the estimated number of employees for the previous

45-39   calendar quarter;

45-40     (d) Be accompanied by a fee of [$25;] $100; and

45-41     (e) Include any other information that the Department deems

45-42   necessary.

45-43     3.  The application must be signed by:

45-44     (a) The owner, if the business is owned by a natural person;

45-45     (b) A member or partner, if the business is owned by an

45-46   association or partnership; or

46-1      (c) An officer or some other person specifically authorized to

46-2  sign the application, if the business is owned by a corporation.

46-3      4.  If the application is signed pursuant to paragraph (c) of

46-4   subsection 3, written evidence of the signer’s authority must be

46-5   attached to the application.

46-6      5.  A person who has been issued a business license by the

46-7   Department shall submit a fee of $100 to the Department on or

46-8   before the last day of the month in which the anniversary date of

46-9   issuance of the business license occurs in each year, unless the

46-10   person submits a written statement to the Department, at least 10

46-11   days before the anniversary date, indicating that the person will

46-12   not be conducting business in this state after the anniversary date.

46-13     6.  The business license required to be obtained pursuant to

46-14   this section is in addition to any license to conduct business that

46-15   must be obtained from the local jurisdiction in which the business

46-16   is being conducted.

46-17     7.  For the purposes of this chapter, a person shall be deemed to

46-18   conduct a business in this state if a business for which the person is

46-19   responsible:

46-20     (a) Is [incorporated] organized pursuant to [chapter 78 or 78A]

46-21   title 7 of NRS[;] , other than a business organized pursuant to

46-22   chapter 82 or 84 of NRS;

46-23     (b) Has an office or other base of operations in this state; or

46-24     (c) Pays wages or other remuneration to a natural person who

46-25   performs in this state any of the duties for which he is paid.

46-26     [6.] 8. A person who takes part in a trade show or convention

46-27   held in this state for a purpose related to the conduct of a business is

46-28   not required to obtain a business license specifically for that event.

46-29     Sec. 122.1.  NRS 369.174 is hereby amended to read as

46-30   follows:

46-31      369.174  Each month, the State Controller shall transfer to the

46-32   Tax on Liquor Program Account in the State General Fund, from

46-33   the tax on liquor containing more than 22 percent of alcohol by

46-34   volume, the portion of the tax which exceeds [$1.90] $3.45 per

46-35   wine gallon.

46-36     Sec. 122.2.  NRS 369.330 is hereby amended to read as

46-37   follows:

46-38      369.330  Except as otherwise provided in this chapter, an excise

46-39   tax is hereby levied and must be collected respecting all liquor and

46-40   upon the privilege of importing, possessing, storing or selling

46-41   liquor, according to the following rates and classifications:

46-42     1.  On liquor containing more than 22 percent of alcohol by

46-43   volume, [$2.05] $3.60 per wine gallon or proportionate part thereof.

46-44     2.  On liquor containing more than 14 percent up to and

46-45   including 22 percent of alcohol by volume, [75 cents] $1.30 per

46-46   wine gallon or proportionate part thereof.

47-1      3.  On liquor containing from one-half of 1 percent up to and

47-2  including 14 percent of alcohol by volume, [40] 70 cents per wine

47-3   gallon or proportionate part thereof.

47-4      4.  On all malt beverage liquor brewed or fermented and bottled

47-5   in or outside this state, [9] 16 cents per gallon.

47-6      Sec. 122.3.  NRS 370.165 is hereby amended to read as

47-7   follows:

47-8      370.165  There is hereby levied a tax upon the purchase or

47-9   possession of cigarettes by a consumer in the State of Nevada at the

47-10   rate of [17.5] 40 mills per cigarette. The tax may be represented and

47-11   precollected by the affixing of a revenue stamp or other approved

47-12   evidence of payment to each package, packet or container in which

47-13   cigarettes are sold. The tax must be precollected by the wholesale

47-14   or retail dealer, and must be recovered from the consumer by

47-15   adding the amount of the tax to the selling price. Each person who

47-16   sells cigarettes at retail shall prominently display on his premises a

47-17   notice that the tax is included in the selling price and is payable

47-18   under the provisions of this chapter.

47-19     Sec. 122.4.  NRS 370.260 is hereby amended to read as

47-20   follows:

47-21      370.260  1.  All taxes and license fees imposed by the

47-22   provisions of NRS 370.001 to 370.430, inclusive, less any refunds

47-23   granted as provided by law, must be paid to the Department in the

47-24   form of remittances payable to the Department.

47-25     2.  The Department shall:

47-26     (a) As compensation to the State for the costs of collecting the

47-27   taxes and license fees, transmit each month the sum the Legislature

47-28   specifies from the remittances made to it pursuant to subsection 1

47-29   during the preceding month to the State Treasurer for deposit to the

47-30   credit of the Department. The deposited money must be expended

47-31   by the Department in accordance with its work program.

47-32     (b) From the remittances made to it pursuant to subsection 1

47-33   during the preceding month, less the amount transmitted pursuant to

47-34   paragraph (a), transmit each month the portion of the tax which is

47-35   equivalent to [12.5] 35 mills per cigarette to the State Treasurer for

47-36   deposit to the credit of the Account for the Tax on Cigarettes in the

47-37   State General Fund.

47-38     (c) Transmit the balance of the payments each month to the

47-39   State Treasurer for deposit in the Local Government Tax

47-40   Distribution Account created by NRS 360.660.

47-41     (d) Report to the State Controller monthly the amount of

47-42   collections.

47-43     3.  The money deposited pursuant to paragraph (c) of

47-44   subsection 2 in the Local Government Tax Distribution account is

47-45   hereby appropriated to Carson City andto each of the counties in

48-1  proportion to their respective populations and must be credited to

48-2  the respective accounts of Carson City and each county.

48-3      Sec. 122.5.  NRS 370.350 is hereby amended to read as

48-4   follows:

48-5      370.350  1.  Except as otherwise provided in subsection 3, a

48-6   tax is hereby levied and imposed upon the use of cigarettes in this

48-7   state.

48-8      2.  The amount of the use tax is [17.5] 40 mills per cigarette.

48-9      3.  The use tax does not apply where:

48-10     (a) Nevada cigarette revenue stamps have been affixed to

48-11   cigarette packages as required by law.

48-12     (b) Tax exemption is provided for in this chapter.

48-13     Sec. 123.  Chapter 375 of NRS is hereby amended by adding

48-14   thereto the provisions set forth as sections 124 and 125 of this act.

48-15     Sec. 124.  1.  In addition to all other taxes imposed on

48-16   transfers of real property, a tax, at the rate of $1.30 on each $500

48-17   of value or fraction thereof, is hereby imposed on each deed by

48-18   which any lands, tenements or other realty is granted, assigned,

48-19   transferred or otherwise conveyed to, or vested in, another person,

48-20   if the consideration or value of the interest or property conveyed

48-21   exceeds $100.

48-22     2.  The amount of the tax must be computed on the basis of

48-23   the value of the transferred property as declared pursuant to

48-24  NRS 375.060.

48-25     3.  The county recorder of each county shall collect the tax in

48-26   the manner provided in NRS 375.030, except that the amount

48-27   collected must be transmitted to the State Controller for deposit in

48-28   the State General Fund within 30 days after the end of the

48-29   calendar quarter during which the tax was collected.

48-30     4.  The county recorder of a county:

48-31     (a) Whose population is 100,000 or more may deduct and

48-32   withhold from the taxes collected 0.2 percent of those taxes to

48-33   reimburse the county for the cost of collecting the tax.

48-34     (b) Whose population is less than 100,000 may deduct and

48-35   withhold from the taxes collected 1 percent of those taxes to

48-36   reimburse the county for the cost of collecting the tax.

48-37     Sec. 125.  1.  The Department shall, to ensure that the tax

48-38   imposed by section 124 of this act is collected fairly and equitably

48-39   in all counties, coordinate the collection and administration of

48-40   that tax. For this purpose, the Department may conduct such

48-41   audits of the records of the various counties as are necessary to

48-42   carry out the provisions of section 124 of this act.

48-43     2.  When requested, the Department shall render assistance to

48-44   the county recorder of a county whose population is less than

48-45   30,000 relating to the imposition and collection of the tax imposed

48-46   by section 124 of this act.

49-1      3.  The Department is not entitled to receive any fee for

49-2  rendering any assistance pursuant to subsection 2.

49-3      Sec. 126.  NRS 375.018 is hereby amended to read as follows:

49-4      375.018  With regard to the administration of [the real property

49-5   transfer tax,] any tax imposed by this chapter, the county recorder

49-6   shall apply the following principles:

49-7      1.  Forms, instructions and regulations governing the

49-8   computation of the amount of tax due must be brief and easily

49-9   understood.

49-10     2.  In cases where another authority, such as the United States

49-11   or this state, also imposes a tax upon the same property or revenue,

49-12   the mechanism for collecting the tax imposed by the county must

49-13   be as nearly compatible with the collection of the other taxes as is

49-14   feasible.

49-15     3.  Unless a change is made necessary by statute or to preserve

49-16   compatibility with a tax imposed by another authority, the forms,

49-17   instructions and regulations must remain the same from year to

49-18   year, to make the taxpayer’s liability as predictable as is feasible.

49-19     4.  Exemptions or waivers, where permitted by statute, must be

49-20   granted:

49-21     (a) Equitably among eligible taxpayers; and

49-22     (b) As sparingly as is consistent with the legislative intent, to

49-23   retain the broadest feasible base for the tax.

49-24     Sec. 127.  NRS 375.030 is hereby amended to read as follows:

49-25      375.030  1.  If any deed evidencing a transfer of title subject to

49-26   the tax imposed by NRS 375.020 [and, if applicable, NRS

49-27   375.025,] is offered for recordation, the county recorder shall

49-28   compute the amount of the tax due and shall collect that amount

49-29   before acceptance of the deed for recordation.

49-30     2.  The buyer and seller are jointly and severally liable for the

49-31   payment of the taxes imposed by NRS 375.020 [and 375.025] and

49-32   any penalties and interest imposed pursuant to subsection 3. The

49-33   escrow holder is not liable for the payment of the taxes imposed by

49-34   NRS 375.020 [and 375.025] or any penalties or interest imposed

49-35   pursuant to subsection 3.

49-36     3.  If , after recordation of the deed, the county recorder

49-37   disallows an exemption that was claimed at the time the deed was

49-38   recorded or through audit or otherwise determines that an additional

49-39   amount of tax is due, the county recorder shall promptly notify the

49-40   person who requested the recording of the deed and the buyer and

49-41   seller of the additional amount of tax due. If the additional amount

49-42   of tax is not paid within 30 days after the date the buyer and seller

49-43   are notified, the county recorder shall impose a penalty of 10

49-44   percent of the additional amount due in addition to interest at the

49-45   rate of 1 percent per month, or portion thereof, of the additional

49-46   amount due calculated from the date of the original recordation of

50-1  the deed on which the additional amount is due through the date on

50-2  which the additional amount due, penalty and interest are paid to the

50-3   county recorder.

50-4      4.  This section does not prohibit a buyer and seller from

50-5   agreeing by contract or otherwise that one party or the other will be

50-6   responsible for the payment of the tax due pursuant to this chapter,

50-7   but such an agreement does not affect the ability of the county

50-8   recorder to collect the tax and any penalties and interest from either

50-9   the buyer or the seller.

50-10     Sec. 128.  NRS 375.030 is hereby amended to read as follows:

50-11      375.030  1.  If any deed evidencing a transfer of title subject to

50-12   the tax imposed by NRS 375.020 and section 124 of this act is

50-13   offered for recordation, the county recorder shall compute the

50-14   amount of the tax due and shall collect that amount before

50-15   acceptance of the deed for recordation.

50-16     2.  The buyer and seller are jointly and severally liable for the

50-17   payment of the taxes imposed by NRS 375.020 and section 124 of

50-18   this act and any penalties and interest imposed pursuant to

50-19   subsection 3. The escrow holder is not liable for the payment of the

50-20   taxes imposed by NRS 375.020 and section 124 of this act or any

50-21   penalties or interest imposed pursuant to subsection 3.

50-22     3.  If, after recordation of the deed, the county recorder

50-23   disallows an exemption that was claimed at the time the deed was

50-24   recorded or through audit or otherwise determines that an additional

50-25   amount of tax is due, the county recorder shall promptly notify the

50-26   person who requested the recording of the deed and the buyer and

50-27   seller of the additional amount of tax due. If the additional amount

50-28   of tax is not paid within 30 days after the date the buyer and seller

50-29   are notified, the county recorder shall impose a penalty of 10

50-30   percent of the additional amount due in addition to interest at the

50-31   rate of 1 percent per month, or portion thereof, of the additional

50-32   amount due calculated from the date of the original recordation of

50-33   the deed on which the additional amount is due through the date on

50-34   which the additional amount due, penalty and interest are paid to

50-35   the county recorder.

50-36     4.  This section does not prohibit a buyer and seller from

50-37   agreeing by contract or otherwise that one party or the other will be

50-38   responsible for the payment of the tax due pursuant to this chapter,

50-39   but such an agreement does not affect the ability of the county

50-40   recorder to collect the tax and any penalties and interest from either

50-41   the buyer or the seller.

50-42     Sec. 129.  NRS 375.070 is hereby amended to read as follows:

50-43      375.070  1.  The county recorder shall transmit the proceeds of

50-44   the [real property transfer] tax imposed by NRS 375.020 at the end

50-45   of each quarter in the following manner:

51-1      (a) An amount equal to that portion of the proceeds which is

51-2  equivalent to 10 cents for each $500 of value or fraction thereof

51-3   must be transmitted to the State Controller who shall deposit that

51-4   amount in the Account for Low-Income Housing created pursuant

51-5   to NRS 319.500.

51-6      (b) In a county whose population is more than 400,000, an

51-7   amount equal to that portion of the proceeds which is equivalent to

51-8   60 cents for each $500 of value or fraction thereof must be

51-9   transmitted to the county treasurer for deposit in the county school

51-10   district’s fund for capital projects established pursuant to NRS

51-11   387.328, to be held and expended in the same manner as other

51-12   money deposited in that fund.

51-13     (c) The remaining proceeds must be transmitted to the State

51-14   Controller for deposit in the Local Government Tax Distribution

51-15   Account created by NRS 360.660 for credit to the respective

51-16   accounts of Carson City and each county.

51-17     2.  In addition to any other authorized use of the proceeds it

51-18   receives pursuant to subsection 1, a county or city may use the

51-19   proceeds to pay expenses related to or incurred for the development

51-20   of affordable housing for families whose income does not exceed

51-21   80 percent of the median income for families residing in the same

51-22   county, as that percentage is defined by the United States

51-23   Department of Housing and Urban Development. A county or city

51-24   that uses the proceeds in that manner must give priority to the

51-25   development of affordable housing for persons who are disabled or

51-26   elderly.

51-27     3.  The expenses authorized by subsection 2 include, but are not

51-28   limited to:

51-29     (a) The costs to acquire land and developmental rights;

51-30     (b) Related predevelopment expenses;

51-31     (c) The costs to develop the land, including the payment of

51-32   related rebates;

51-33     (d) Contributions toward down payments made for the purchase

51-34   of affordable housing; and

51-35     (e) The creation of related trust funds.

51-36     Sec. 130.  NRS 375.090 is hereby amended to read as follows:

51-37      375.090  The tax imposed by NRS 375.020 [and 375.025] does

51-38   not apply to:

51-39     1.  A mere change in identity, form or place of organization,

51-40   such as a transfer between a corporation and its parent corporation,

51-41   a subsidiary or an affiliated corporation if the affiliated corporation

51-42   has identical common ownership.

51-43     2.  A transfer of title to the United States, any territory or state

51-44   or any agency, department, instrumentality or political subdivision

51-45   thereof.

52-1      3.  A transfer of title recognizing the true status of ownership of

52-2  the real property.

52-3      4.  A transfer of title without consideration from one joint

52-4   tenant or tenant in common to one or more remaining joint tenants

52-5   or tenants in common.

52-6      5.  A transfer of title to community property without

52-7   consideration when held in the name of one spouse to both spouses

52-8   as joint tenants or tenants in common, or as community property.

52-9      6.  A transfer of title between spouses, including gifts.

52-10     7.  A transfer of title between spouses to effect a property

52-11   settlement agreement or between former spouses in compliance

52-12   with a decree of divorce.

52-13     8.  A transfer of title to or from a trust, if the transfer is made

52-14   without consideration, and is made to or from:

52-15     (a) The trustor of the trust;

52-16     (b) The trustor’s legal representative; or

52-17     (c) A person related to the trustor in the first degree of

52-18   consanguinity.

52-19  As used in this subsection, “legal representative” has the meaning

52-20   ascribed to it in NRS 167.020.

52-21     9.  Transfers, assignments or conveyances of unpatented mines

52-22   or mining claims.

52-23     10.  A transfer, assignment or other conveyance of real property

52-24   to a corporation or other business organization if the person

52-25   conveying the property owns 100 percent of the corporation or

52-26   organization to which the conveyance is made.

52-27     11.  A transfer, assignment or other conveyance of real property

52-28   if the owner of the property is related to the person to whom it is

52-29   conveyed within the first degree of consanguinity.

52-30     12.  The making, delivery or filing of conveyances of real

52-31   property to make effective any plan of reorganization or

52-32   adjustment:

52-33     (a) Confirmed under the Bankruptcy Act, as amended, 11 U.S.C.

52-34   §§ 101 et seq.;

52-35     (b) Approved in an equity receivership proceeding involving a

52-36   railroad, as defined in the Bankruptcy Act; or

52-37     (c) Approved in an equity receivership proceeding involving a

52-38   corporation, as defined in the Bankruptcy Act,

52-39  if the making, delivery or filing of instruments of transfer or

52-40   conveyance occurs within 5 years after the date of the confirmation,

52-41   approval or change.

52-42     13.  The making or delivery of conveyances of real property to

52-43   make effective any order of the Securities and Exchange

52-44   Commission if:

52-45     (a) The order of the Securities and Exchange Commission in

52-46   obedience to which the transfer or conveyance is made recites that

52-47   the transfer or conveyance is necessary or appropriate to effectuate

53-1  the provisions of section 11 of the Public Utility Holding Company

53-2  Act of 1935, 15 U.S.C. § 79k;

53-3      (b) The order specifies and itemizes the property which is

53-4   ordered to be transferred or conveyed; and

53-5      (c) The transfer or conveyance is made in obedience to the

53-6   order.

53-7      14.  A transfer to an educational foundation. As used in this

53-8   subsection, “educational foundation” has the meaning ascribed to it

53-9   in subsection 3 of NRS 388.750.

53-10     15.  A transfer to a university foundation. As used in this

53-11   subsection, “university foundation” has the meaning ascribed to it

53-12   in subsection 3 of NRS 396.405.

53-13     16.  A transfer, assignment or other conveyance of real property

53-14   to a corporation sole from another corporation sole. As used in this

53-15   subsection, “corporation sole” means a corporation which is

53-16   organized pursuant to the provisions of chapter 84 of NRS.

53-17     Sec. 131.  NRS 375.090 is hereby amended to read as follows:

53-18      375.090  The [tax] taxes imposed by NRS 375.020 [does] and

53-19   section 124 this act do not apply to:

53-20     1.  A mere change in identity, form or place of organization,

53-21   such as a transfer between a corporation and its parent corporation,

53-22   a subsidiary or an affiliated corporation if the affiliated corporation

53-23   has identical common ownership.

53-24     2.  A transfer of title to the United States, any territory or state

53-25   or any agency, department, instrumentality or political subdivision

53-26   thereof.

53-27     3.  A transfer of title recognizing the true status of ownership of

53-28   the real property.

53-29     4.  A transfer of title without consideration from one joint

53-30   tenant or tenant in common to one or more remaining joint tenants

53-31   or tenants in common.

53-32     5.  [A transfer of title to community property without

53-33   consideration when held in the name of one spouse to both spouses

53-34   as joint tenants or tenants in common, or as community property.

53-35     6.] A transfer of title between spouses, including gifts [.

53-36     7.  A transfer of title between spouses] , or to effect a property

53-37   settlement agreement or between former spouses in compliance

53-38   with a decree of divorce.

53-39     [8.] 6.  A transfer of title to or from a trust [, if the transfer is

53-40   made] without consideration [, and is made to or from:

53-41     (a) The trustor of the trust;

53-42     (b) The trustor’s legal representative; or

53-43     (c) A person related to the trustor in the first degree of

53-44   consanguinity.

53-45  As used in this subsection, “legal representative” has the meaning

53-46   ascribed to it in NRS 167.020.

54-1      9.] if a certificate of trust is presented at the time of transfer.

54-2      7.  Transfers, assignments or conveyances of unpatented mines

54-3   or mining claims.

54-4      [10.] 8.  A transfer, assignment or other conveyance of real

54-5   property to a corporation or other business organization if the

54-6   person conveying the property owns 100 percent of the corporation

54-7   or organization to which the conveyance is made.

54-8      [11.] 9.  A transfer, assignment or other conveyance of real

54-9   property if the owner of the property is related to the person to

54-10   whom it is conveyed within the first degree of consanguinity.

54-11     [12.] 10.  The making, delivery or filing of conveyances of real

54-12   property to make effective any plan of reorganization or

54-13   adjustment:

54-14     (a) Confirmed under the Bankruptcy Act, as amended, 11 U.S.C.

54-15   §§ 101 et seq.;

54-16     (b) Approved in an equity receivership proceeding involving a

54-17   railroad, as defined in the Bankruptcy Act; or

54-18     (c) Approved in an equity receivership proceeding involving a

54-19   corporation, as defined in the Bankruptcy Act,

54-20  if the making, delivery or filing of instruments of transfer or

54-21   conveyance occurs within 5 years after the date of the confirmation,

54-22   approval or change.

54-23     [13.] 11.  The making or delivery of conveyances of real

54-24   property to make effective any order of the Securities and Exchange

54-25   Commission if:

54-26     (a) The order of the Securities and Exchange Commission in

54-27   obedience to which the transfer or conveyance is made recites that

54-28   the transfer or conveyance is necessary or appropriate to effectuate

54-29   the provisions of section 11 of the Public Utility Holding Company

54-30   Act of 1935, 15 U.S.C. § 79k;

54-31     (b) The order specifies and itemizes the property which is

54-32   ordered to be transferred or conveyed; and

54-33     (c) The transfer or conveyance is made in obedience to the

54-34   order.

54-35     [14.] 12.  A transfer to an educational foundation. As used in

54-36   this subsection, “educational foundation” has the meaning ascribed

54-37   to it in subsection 3 of NRS 388.750.

54-38     [15.] 13.  A transfer to a university foundation. As used in this

54-39   subsection, “university foundation” has the meaning ascribed to it

54-40   in subsection 3 of NRS 396.405.

54-41     [16.  A transfer, assignment or other conveyance of real

54-42   property to a corporation sole from another corporation sole. As

54-43   used in this subsection, “corporation sole” means a corporation

54-44   which is organized pursuant to the provisions of chapter 84 of

54-45   NRS.]

54-46     Sec. 132.  NRS 375.120 is hereby amended to read as follows:

54-47      375.120  The county recorder shall:

55-1      1.  Conduct and apply audits and other procedures for

55-2  enforcement as uniformly as is feasible.

55-3      2.  Collect [real property transfer] any tax that is due pursuant

55-4   to the provisions of this chapter in an equitable manner[,] so that

55-5   every taxpayer pays the full amount imposed by law.

55-6      Sec. 133.  NRS 375.130 is hereby amended to read as follows:

55-7      375.130  1.  The county recorder may audit all records relating

55-8   to the collection and calculation of [the real property transfer tax.]

55-9   any tax imposed by this chapter. If the county recorder deems it

55-10   necessary to conduct an audit, the audit must be completed within 3

55-11   years after the date of the original recording of the document that

55-12   evidences the transfer of property for which the tax was imposed.

55-13     2.  The county recorder may issue subpoenas to require the

55-14   production of documents necessary for him to determine the

55-15   amount of [real property transfer] the tax due pursuant to this

55-16   chapter or to determine whether a person qualifies for an exemption

55-17   from taxes pursuant to this chapter. The county recorder may have

55-18   the subpoenas served, and upon application of the district attorney,

55-19   to any court of competent jurisdiction, enforced in the manner

55-20   provided by law for the service and enforcement of subpoenas in a

55-21   civil action.

55-22     Sec. 134.  NRS 375.160 is hereby amended to read as follows:

55-23      375.160  1.  If any [real property transfer] tax imposed

55-24   pursuant to this chapter is not paid when due, the county may,

55-25   within 3 years after the date that the tax was due, record a

55-26   certificate in the office of the county recorder which states:

55-27     (a) The amount of the [real property transfer] tax and any

55-28   interest or penalties due;

55-29     (b) The name and address of the person who is liable for the

55-30   amount due as they appear on the records of the county; and

55-31     (c) That the county recorder has complied with all procedures

55-32   required by law for determining the amount due.

55-33     2.  From the time of the recording of the certificate, the amount

55-34   due, including interest and penalties, constitutes:

55-35     (a) A lien upon the real property for which the tax was due if the

55-36   person who owes the tax still owns the property; or

55-37     (b) A demand for payment if the property has been sold or

55-38   otherwise transferred to another person.

55-39     3.  The lien has the effect and priority of a judgment lien and

55-40   continues for 5 years after the time of the recording of the

55-41   certificate unless sooner released or otherwise discharged.

55-42     4.  Within 5 years after the date of recording the certificate or

55-43   within 5 years after the date of the last extension of the lien

55-44   pursuant to this subsection, the lien may be extended by recording a

55-45   new certificate in the office of the county recorder. From the time

55-46   of

56-1  recording the new certificate, the lien is extended for 5 years, unless

56-2  sooner released or otherwise discharged.

56-3      Sec. 135.  NRS 375.170 is hereby amended to read as follows:

56-4      375.170  1.  If a person is delinquent in the payment of [the

56-5   real property transfer] any tax imposed by this chapter or has not

56-6   paid the amount of a deficiency determination, the county may

56-7   bring an action in a court of this state, a court of any other state or a

56-8   court of the United States that has competent jurisdiction to collect

56-9   the delinquent or deficient amount, penalties and interest. The

56-10   action:

56-11     (a) May not be brought if the decision that the payment is

56-12   delinquent or that there is a deficiency determination is on appeal to

56-13   a hearing officer pursuant to NRS 375.320.

56-14     (b) Must be brought not later than 3 years after the payment

56-15   became delinquent or the determination became final.

56-16     2.  The district attorney shall prosecute the action. The

56-17   provisions of the Nevada Revised Statutes, Nevada Rules of Civil

56-18   Procedure and Nevada Rules of Appellate Procedure relating to

56-19   service of summons, pleadings, proofs, trials and appeals are

56-20   applicable to the proceedings. In the action, a writ of attachment

56-21   may issue. A bond or affidavit is not required before an attachment

56-22   may be issued.

56-23     3.  In an action, a certificate by the county recorder showing the

56-24   delinquency is prima facie evidence of:

56-25     (a) The determination of the tax or the amount of the tax;

56-26     (b) The delinquency of the amounts; and

56-27     (c) The compliance by the county recorder with all the

56-28   procedures required by law relating to the computation and

56-29   determination of the amounts.

56-30     Sec. 136.  NRS 375.250 is hereby amended to read as follows:

56-31      375.250  1.  The Legislature hereby declares that each

56-32   taxpayer has the right:

56-33     (a) To be treated by officers and employees of the county

56-34   recorder with courtesy, fairness, uniformity, consistency and

56-35   common sense.

56-36     (b) To a prompt response from the county recorder to each

56-37   communication from the taxpayer.

56-38     (c) To provide the minimum documentation and other

56-39   information as may reasonably be required by the county recorder

56-40   to carry out his duties.

56-41     (d) To be notified, in writing, by the county recorder whenever

56-42   an officer or employee of the county recorder determines that the

56-43   taxpayer is entitled to an exemption or has been taxed more than is

56-44   required pursuant to this chapter.

56-45     (e) To written instructions indicating how the taxpayer may

56-46   petition for a refund for overpayment of [real property transfer] any

56-47   tax, interest or penalties.

57-1      (f) To recover an overpayment of [real property transfer] any tax

57-2  promptly upon the final determination of such an overpayment.

57-3      (g) To obtain specific advice from the county recorder

57-4   concerning [real property transfer] any tax.

57-5      (h) In any meeting with the county recorder, including an audit,

57-6   conference, interview or hearing:

57-7          (1) To an explanation by an officer, agent or employee of the

57-8   county recorder that describes the procedures to be followed and

57-9   the rights of the taxpayer thereunder;

57-10         (2) To be represented by himself or anyone who is otherwise

57-11   authorized by law to represent him before the county recorder;

57-12         (3) To make an audio recording using the taxpayer’s

57-13   equipment and at the taxpayer’s expense; and

57-14         (4) To receive a copy of any document or audio recording

57-15   made by or in the possession of the county recorder relating to the

57-16   determination or collection of any tax for which the taxpayer is

57-17   assessed pursuant to this chapter, upon payment of the actual cost to

57-18   the county recorder of making the copy.

57-19     (i) To a full explanation of the authority of the county recorder

57-20   to collect the [real property transfer] tax or to collect a delinquent

57-21   [real property transfer] tax, including, without limitation, the

57-22   procedures and notices for review and appeal that are required for

57-23   the protection of the taxpayer. An explanation which meets the

57-24   requirements of this section must also be included with each notice

57-25   to a taxpayer that an audit will be conducted by the county.

57-26     (j) To the immediate release of any lien which the county

57-27   recorder has placed on real property for the nonpayment of [the real

57-28   property transfer] a tax when:

57-29         (1) The tax is paid;

57-30         (2) The period of limitation for collecting the tax expires;

57-31         (3) The lien is the result of an error by the county recorder;

57-32         (4) The county recorder determines that the taxes, interest

57-33   and penalties are secured sufficiently by a lien on other real

57-34   property;

57-35         (5) The release or subordination of the lien will not

57-36   jeopardize the collection of the taxes, interest and penalties; or

57-37         (6) The release of the lien will facilitate the collection of the

57-38   taxes, interest and penalties.

57-39     (k) To be free from harassment and intimidation by an officer or

57-40   employee of the county recorder for any reason.

57-41     2.  The provisions of this chapter governing the administration

57-42   and collection of taxes by the county recorder must not be

57-43   construed in such a manner as to interfere or conflict with the

57-44   provisions of this section or any applicable regulations.

57-45     3.  The provisions of this section apply to the administration

57-46   and collection of taxes pursuant to this chapter.

58-1      Sec. 137.  NRS 375.270 is hereby amended to read as follows:

58-2      375.270  The county recorder shall provide each taxpayer who

58-3   it determines may be liable for taxes pursuant to this chapter with

58-4   simplified written instructions concerning the rights and

58-5   responsibilities of the taxpayer, including the:

58-6      1.  Keeping of records sufficient for audit purposes;

58-7      2.  Procedures for paying [the real property transfer tax;] any

58-8   taxes that are due; and

58-9      3.  Procedures for challenging any liability for [real property

58-10   transfer] any tax, penalties or interest and for requesting refunds of

58-11   any erroneously paid [real property transfer] tax, including the steps

58-12   for appealing a denial thereof.

58-13     Sec. 138.  NRS 375.290 is hereby amended to read as follows:

58-14      375.290  A taxpayer is entitled to receive on any overpayment

58-15   of [the real property transfer] any tax imposed by this chapter a

58-16   refund together with interest at a rate determined pursuant to NRS

58-17   17.130. No interest is allowed on a refund of any penalties or

58-18   interest on the [real property transfer] tax that is paid by a taxpayer.

58-19     Sec. 139.  NRS 375.300 is hereby amended to read as follows:

58-20      375.300  The county recorder shall provide a taxpayer with a

58-21   response to any written request submitted by the taxpayer that

58-22   relates to a [real property transfer] tax imposed by this chapter

58-23   within 30 days after the county treasurer receives the request.

58-24     Sec. 140.  NRS 375.330 is hereby amended to read as follows:

58-25      375.330  1.  The county recorder may waive any [real property

58-26   transfer] tax, penalty and interest owed by the taxpayer pursuant to

58-27   this chapter, other than the tax imposed by section 124 of this act,

58-28   if the taxpayer meets the criteria adopted by regulation. If a waiver

58-29   is granted pursuant to this subsection, the county shall prepare and

58-30   maintain on file a statement that contains:

58-31     (a) The reason for the waiver;

58-32     (b) The amount of the tax, penalty and interest owed by the

58-33   taxpayer; and

58-34     (c) The amount of the tax, penalty and interest waived by the

58-35   county.

58-36     2.  If the county recorder or a designated hearing officer finds

58-37   that the failure of a person to make a timely payment of [the real

58-38   property transfer] any tax imposed is the result of circumstances

58-39   beyond his control and occurred despite the exercise of ordinary

58-40   care and without intent to avoid such payment, the county recorder

58-41   may relieve him of all or part of any interest or penalty , or both.

58-42     3.  If a person proves to the satisfaction of the county recorder

58-43   that he has in good faith remitted the [real property transfer] tax in

58-44   reliance upon written advice provided by an officer or employee of

58-45   the county recorder, an opinion of the district attorney or Attorney

58-46   General, or the written results of an audit of his records conducted

59-1  by the county recorder, the county recorder may not require the

59-2  taxpayer to pay delinquent taxes, penalties or interest if the county

59-3   recorder determines after the completion of a subsequent audit that

59-4   the taxes the taxpayer remitted were deficient.

59-5      Sec. 141.  NRS 376A.040 is hereby amended to read as

59-6   follows:

59-7      376A.040  1.  In addition to all other taxes imposed on the

59-8   revenues from retail sales, a board of county commissioners of a

59-9   county whose population is less than 400,000 may by ordinance,

59-10   but not as in a case of emergency, impose a tax at the rate of up to

59-11   1/4 of 1 percent of the gross receipts of any retailer from the sale of

59-12   all tangible personal property sold at retail, or stored, used or

59-13   otherwise consumed in the county, after receiving the approval of a

59-14   majority of the registered voters of the county voting on the

59-15   question at a primary, general or special election. The question may

59-16   be combined with questions submitted pursuant to NRS [375.025,

59-17   376A.050 and 376A.070 or any combination thereof.] 376A.050 or

59-18   376A.070, or both.

59-19     2.  If a county imposes a sales tax pursuant to this section and

59-20   NRS 376A.050, the combined additional sales tax must not exceed

59-21   1/4 of 1 percent. A tax imposed pursuant to this section applies

59-22   throughout the county, including incorporated cities in the county.

59-23     3.  Before the election may occur, an open-space plan must be

59-24   adopted by the board of county commissioners pursuant to NRS

59-25   376A.020 and the adopted open-space plan must be endorsed by

59-26   resolution by the city council of each incorporated city within the

59-27   county.

59-28     4.  All fees, taxes, interest and penalties imposed and all

59-29   amounts of tax required to be paid pursuant to this section must be

59-30   paid to the Department of Taxation in the form of remittances

59-31   payable to the Department of Taxation. The Department of

59-32   Taxation shall deposit the payments with the State Treasurer for

59-33   credit to the Sales and Use Tax Account in the State General Fund.

59-34   The State Controller, acting upon the collection data furnished by

59-35   the Department of Taxation, shall transfer monthly all fees, taxes,

59-36   interest and penalties collected during the preceding month to the

59-37   Intergovernmental Fund and remit the money to the county

59-38   treasurer.

59-39     5.  The money received from the tax imposed pursuant to

59-40   subsection 4 must be retained by the county, or remitted to a city or

59-41   general improvement district in the county. The money received by

59-42   a county, city or general improvement district pursuant to this

59-43   section must only be used to pay the cost of:

59-44     (a) The acquisition of land in fee simple for development and

59-45   use as open-space land;

60-1      (b) The acquisition of the development rights of land identified

60-2  as open-space land;

60-3      (c) The creation of a trust fund for the acquisition of land or

60-4   development rights of land pursuant to paragraphs (a) and (b);

60-5      (d) The principal and interest on notes, bonds or other

60-6   obligations issued by the county, city or general improvement

60-7   district for the acquisition of land or development rights of land

60-8   pursuant to paragraphs (a) and (b); or

60-9      (e) Any combination of the uses set forth in paragraphs (a) to

60-10   (d), inclusive.

60-11     6.  The money received from the tax imposed pursuant to this

60-12   section and any applicable penalty or interest must not be used for

60-13   any neighborhood or community park or facility.

60-14     7.  Any money used for the purposes described in this section

60-15   must be used in a manner:

60-16     (a) That is consistent with the provisions of the open-space plan

60-17   adopted pursuant to NRS 376A.020; and

60-18     (b) That provides an equitable allocation of the money among

60-19   the county and the incorporated cities within the county.

60-20     Sec. 142.  NRS 376A.040 is hereby amended to read as

60-21   follows:

60-22      376A.040  1.  In addition to all other taxes imposed on the

60-23   revenues from retail sales, a board of county commissioners of a

60-24   county whose population is 100,000 or more but less than 400,000,

60-25   may by ordinance, but not as in a case of emergency, impose a tax

60-26   at the rate of up to 1/4 of 1 percent of the gross receipts of any

60-27   retailer from the sale of all tangible personal property sold at retail,

60-28   or stored, used or otherwise consumed in the county, after receiving

60-29   the approval of a majority of the registered voters of the county

60-30   voting on the question at a primary, general or special election. The

60-31   question may be combined with questions submitted pursuant to

60-32   NRS [375.025, 376A.050 and 376A.070 or any combination

60-33   thereof.] 376A.050 or 376A.070, or both.

60-34     2.  If a county imposes a sales tax pursuant to this section and

60-35   NRS 376A.050, the combined additional sales tax must not exceed

60-36   1/4 of 1 percent. A tax imposed pursuant to this section applies

60-37   throughout the county, including incorporated cities in the county.

60-38     3.  Before the election may occur, an open-space plan must be

60-39   adopted by the board of county commissioners pursuant to NRS

60-40   376A.020 and the adopted open-space plan must be endorsed by

60-41   resolution by the city council of each incorporated city within the

60-42   county.

60-43     4.  All fees, taxes, interest and penalties imposed and all

60-44   amounts of tax required to be paid pursuant to this section must be

60-45   paid to the Department of Taxation in the form of remittances

60-46   payable to the Department of Taxation. The Department of

60-47   Taxation

61-1  shall deposit the payments with the State Treasurer for credit to the

61-2  Sales and Use Tax Account in the State General Fund. The State

61-3   Controller, acting upon the collection data furnished by the

61-4   Department of Taxation, shall transfer monthly all fees, taxes,

61-5   interest and penalties collected during the preceding month to the

61-6   Intergovernmental Fund and remit the money to the county

61-7   treasurer.

61-8      5.  The money received from the tax imposed pursuant to

61-9   subsection 4 must be retained by the county, or remitted to a city or

61-10   general improvement district in the county. The money received by

61-11   a county, city or general improvement district pursuant to this

61-12   section must only be used to pay the cost of:

61-13     (a) The acquisition of land in fee simple for development and

61-14   use as open-space land;

61-15     (b) The acquisition of the development rights of land identified

61-16   as open-space land;

61-17     (c) The creation of a trust fund for the acquisition of land or

61-18   development rights of land pursuant to paragraphs (a) and (b);

61-19     (d) The principal and interest on notes, bonds or other

61-20   obligations issued by the county, city or general improvement

61-21   district for the acquisition of land or development rights of land

61-22   pursuant to paragraphs (a) and (b); or

61-23     (e) Any combination of the uses set forth in paragraphs (a) to

61-24   (d), inclusive.

61-25     6.  The money received from the tax imposed pursuant to this

61-26   section and any applicable penalty or interest must not be used for

61-27   any neighborhood or community park or facility.

61-28     7.  Any money used for the purposes described in this section

61-29   must be used in a manner:

61-30     (a) That is consistent with the provisions of the open-space plan

61-31   adopted pursuant to NRS 376A.020; and

61-32     (b) That provides an equitable allocation of the money among

61-33   the county and the incorporated cities within the county.

61-34     Sec. 143.  NRS 376A.050 is hereby amended to read as

61-35   follows:

61-36      376A.050  1.  Except as otherwise provided in subsection 2, in

61-37   addition to all other taxes imposed on the revenues from retail sales,

61-38   a board of county commissioners in each county whose population

61-39   is less than 400,000 may by ordinance, but not as in a case of

61-40   emergency, impose a tax at the rate of up to 1/4 of 1 percent of the

61-41   gross receipts of any retailer from the sale of all tangible personal

61-42   property sold at retail, or stored, used or otherwise consumed in the

61-43   county, after receiving the approval of a majority of the registered

61-44   voters of the county voting on the question at a primary, general or

61-45   special election. The question may be combined with questions

62-1  submitted pursuant to NRS [375.025, 376A.040 and 376A.070 or

62-2  any combination thereof.] 376A.040 or 376A.070, or both.

62-3      2.  If a county imposes a sales tax pursuant to this section and

62-4   NRS 376A.040, the combined additional sales tax must not exceed

62-5   1/4 of 1 percent. A tax imposed pursuant to this section applies

62-6   throughout the county, including incorporated cities in the county.

62-7      3.  Before the election occurs, an open-space plan must be

62-8   adopted by the board of county commissioners pursuant to NRS

62-9   376A.020 and the adopted open-space plan must be endorsed by

62-10   resolution by the city council of each incorporated city in the

62-11   county.

62-12     4.  All fees, taxes, interest and penalties imposed and all

62-13   amounts of tax required to be paid pursuant to this section must be

62-14   paid to the Department of Taxation in the form of remittances

62-15   payable to the Department of Taxation. The Department of

62-16   Taxation shall deposit the payments with the State Treasurer for

62-17   credit to the Sales and Use Tax Account in the State General Fund.

62-18   The State Controller, acting upon the collection data furnished by

62-19   the Department of Taxation, shall transfer monthly all fees, taxes,

62-20   interest and penalties collected during the preceding month to the

62-21   Intergovernmental Fund and remit the money to the county

62-22   treasurer.

62-23     Sec. 144.  NRS 376A.050 is hereby amended to read as

62-24   follows:

62-25      376A.050  1.  Except as otherwise provided in subsection 2, in

62-26   addition to all other taxes imposed on the revenues from retail sales,

62-27   a board of county commissioners in each county whose population

62-28   is 100,000 or more but less than 400,000, may by ordinance, but

62-29   not as in a case of emergency, impose a tax at the rate of up to 1/4

62-30   of 1 percent of the gross receipts of any retailer from the sale of all

62-31   tangible personal property sold at retail, or stored, used or otherwise

62-32   consumed in the county, after receiving the approval of a majority

62-33   of the registered voters of the county voting on the question at a

62-34   primary, general or special election. The question may be combined

62-35   with questions submitted pursuant to NRS [375.025, 376A.040 and

62-36   376A.070 or any combination thereof.] 376A.040 or 376A.070, or

62-37   both.

62-38     2.  If a county imposes a sales tax pursuant to this section and

62-39   NRS 376A.040, the combined additional sales tax must not exceed

62-40   1/4 of 1 percent. A tax imposed pursuant to this section applies

62-41   throughout the county, including incorporated cities in the county.

62-42     3.  Before the election occurs, an open-space plan must be

62-43   adopted by the board of county commissioners pursuant to NRS

62-44   376A.020 and the adopted open-space plan must be endorsed by

62-45   resolution by the city council of each incorporated city in the

62-46   county.

63-1      4.  All fees, taxes, interest and penalties imposed and all

63-2  amounts of tax required to be paid pursuant to this section must be

63-3   paid to the Department of Taxation in the form of remittances

63-4   payable to the Department of Taxation. The Department of

63-5   Taxation shall deposit the payments with the State Treasurer for

63-6   credit to the Sales and Use Tax Account in the State General Fund.

63-7   The State Controller, acting upon the collection data furnished by

63-8   the Department of Taxation, shall transfer monthly all fees, taxes,

63-9   interest and penalties collected during the preceding month to the

63-10   Intergovernmental Fund and remit the money to the county

63-11   treasurer.

63-12     Sec. 145.  NRS 376A.070 is hereby amended to read as

63-13   follows:

63-14      376A.070  1.  The board of county commissioners in a county

63-15   whose population is less than 400,000 may levy an ad valorem tax

63-16   at the rate of up to 1 cent on each $100 of assessed valuation upon

63-17   all taxable property in the county after receiving the approval of a

63-18   majority of the registered voters of the county voting on the

63-19   question at a primary, general or special election. The question may

63-20   be combined with questions submitted pursuant to NRS [375.025,

63-21   376A.040 and 376A.050 or any combination thereof.] 376A.040 or

63-22   376A.050, or both. A tax imposed pursuant to this section applies

63-23   throughout the county, including incorporated cities in the county.

63-24     2.  The Department of Taxation shall add an amount equal to

63-25   the rate of any tax imposed pursuant to this section multiplied by

63-26   the total assessed valuation of the county to the allowed revenue

63-27   from taxes ad valorem of the county.

63-28     3.  Before the tax is imposed, an open-space plan must be

63-29   adopted by the board of county commissioners pursuant to NRS

63-30   376A.020 and the adopted open-space plan must be endorsed by

63-31   resolution by the city council of each incorporated city within the

63-32   county.

63-33     Sec. 146.  NRS 376A.070 is hereby amended to read as

63-34   follows:

63-35      376A.070  1.  The board of county commissioners in a county

63-36   whose population is 100,000 or more but less than 400,000, may

63-37   levy an ad valorem tax at the rate of up to 1 cent on each $100 of

63-38   assessed valuation upon all taxable property in the county after

63-39   receiving the approval of a majority of the registered voters of the

63-40   county voting on the question at a primary, general or special

63-41   election. The question may be combined with questions submitted

63-42   pursuant to NRS [375.025, 376A.040 and 376A.050 or any

63-43   combination thereof.] 376A.040 or 376A.050, or both. A tax

63-44   imposed pursuant to this section applies throughout the county,

63-45   including incorporated cities in the county.

64-1      2.  The Department of Taxation shall add an amount equal to

64-2  the rate of any tax imposed pursuant to this section multiplied by the

64-3   total assessed valuation of the county to the allowed revenue from

64-4   taxes ad valorem of the county.

64-5      3.  Before the tax is imposed, an open-space plan must be

64-6   adopted by the board of county commissioners pursuant to NRS

64-7   376A.020 and the adopted open-space plan must be endorsed by

64-8   resolution by the city council of each incorporated city within the

64-9   county.

64-10     Sec. 147.  NRS 78.150 is hereby amended to read as follows:

64-11      78.150  1.  A corporation organized pursuant to the laws of

64-12   this state shall, on or before the first day of the second month after

64-13   the filing of its articles of incorporation with the Secretary of State,

64-14   file with the Secretary of State a list, on a form furnished by him,

64-15   containing:

64-16     (a) The name of the corporation;

64-17     (b) The file number of the corporation, if known;

64-18     (c) The names and titles of the president, secretary, treasurer and

64-19   of all the directors of the corporation;

64-20     (d) The mailing or street address, either residence or business, of

64-21   each officer and director listed, following the name of the officer or

64-22   director;

64-23     (e) The name and street address of the resident agent of the

64-24   corporation; and

64-25     (f) The signature of an officer of the corporation certifying that

64-26   the list is true, complete and accurate.

64-27     2.  The corporation shall annually thereafter, on or before the

64-28   last day of the month in which the anniversary date of incorporation

64-29   occurs in each year, file with the Secretary of State, on a form

64-30   furnished by him, an annual list containing all of the information

64-31   required in subsection 1.

64-32     3.  Each list required by subsection 1 or 2 must be accompanied

64-33   by a declaration under penalty of perjury that the corporation has

64-34   complied with the provisions of [chapter 364A of NRS.] section

64-35   108 of this act.

64-36     4.  Upon filing the list required by:

64-37     (a) Subsection 1, the corporation shall pay to the Secretary of

64-38   State a fee of $165.

64-39     (b) Subsection 2, the corporation shall pay to the Secretary of

64-40   State a fee of $85.

64-41     5.  The Secretary of State shall, 60 days before the last day for

64-42   filing each annual list required by subsection 2, cause to be mailed

64-43   to each corporation which is required to comply with the provisions

64-44   of NRS 78.150 to 78.185, inclusive, and which has not become

64-45   delinquent, a notice of the fee due pursuant to subsection 4 and a

64-46   reminder to file the annual list required by subsection 2. Failure of

65-1  any corporation to receive a notice or form does not excuse it from

65-2  the penalty imposed by law.

65-3      6.  If the list to be filed pursuant to the provisions of subsection

65-4   1 or 2 is defective in any respect or the fee required by subsection 4

65-5   or 8 is not paid, the Secretary of State may return the list for

65-6   correction or payment.

65-7      7.  An annual list for a corporation not in default which is

65-8   received by the Secretary of State more than 60 days before its due

65-9   date shall be deemed an amended list for the previous year and

65-10   must be accompanied by a fee of $85 for filing. A payment

65-11   submitted pursuant to this subsection does not satisfy the

65-12   requirements of subsection 2 for the year to which the due date is

65-13   applicable.

65-14     8.  If the corporation is an association as defined in NRS

65-15   116.110315, the Secretary of State shall not accept the filing

65-16   required by this section unless it is accompanied by evidence of the

65-17   payment of the fee required to be paid pursuant to NRS 116.31155

65-18   that is provided to the association pursuant to subsection 4 of that

65-19   section.

65-20     Sec. 148.  NRS 80.110 is hereby amended to read as follows:

65-21      80.110  1.  Each foreign corporation doing business in this

65-22   state shall, on or before the first day of the second month after the

65-23   filing of its certificate of corporate existence with the Secretary of

65-24   State, and annually thereafter on or before the last day of the month

65-25   in which the anniversary date of its qualification to do business in

65-26   this state occurs in each year, file with the Secretary of State a list,

65-27   on a form furnished by him, that contains:

65-28     (a) The names of its president, secretary and treasurer or their

65-29   equivalent, and all of its directors;

65-30     (b) A designation of its resident agent in this state; and

65-31     (c) The signature of an officer of the corporation.

65-32  Each list filed pursuant to this subsection must be accompanied by a

65-33   declaration under penalty of perjury that the foreign corporation has

65-34   complied with the provisions of [chapter 364A of NRS.] section

65-35   108 of this act.

65-36     2.  Upon filing:

65-37     (a) The initial list required by subsection 1, the corporation shall

65-38   pay to the Secretary of State a fee of $165.

65-39     (b) Each annual list required by subsection 1, the corporation

65-40   shall pay to the Secretary of State a fee of $85.

65-41     3.  The Secretary of State shall, 60 days before the last day for

65-42   filing each annual list required by subsection 1, cause to be mailed

65-43   to each corporation required to comply with the provisions of NRS

65-44   80.110 to 80.170, inclusive, which has not become delinquent, the

65-45   blank forms to be completed and filed with him. Failure of any

65-46   corporation to receive the forms does not excuse it from the penalty

65-47   imposed by the provisions of NRS 80.110 to 80.170, inclusive.

66-1      4.  An annual list for a corporation not in default which is

66-2  received by the Secretary of State more than 60 days before its due

66-3   date shall be deemed an amended list for the previous year and does

66-4   not satisfy the requirements of subsection 1 for the year to which

66-5   the due date is applicable.

66-6      Sec. 149.  NRS 86.263 is hereby amended to read as follows:

66-7      86.263  1.  A limited-liability company shall, on or before the

66-8   first day of the second month after the filing of its articles of

66-9   organization with the Secretary of State, file with the Secretary of

66-10   State, on a form furnished by him, a list that contains:

66-11     (a) The name of the limited-liability company;

66-12     (b) The file number of the limited-liability company, if known;

66-13     (c) The names and titles of all of its managers or, if there is no

66-14   manager, all of its managing members;

66-15     (d) The mailing or street address, either residence or business, of

66-16   each manager or managing member listed, following the name of

66-17   the manager or managing member;

66-18     (e) The name and street address of the resident agent of the

66-19   limited-liability company; and

66-20     (f) The signature of a manager or managing member of the

66-21   limited-liability company certifying that the list is true, complete

66-22   and accurate.

66-23     2.  The limited-liability company shall annually thereafter, on

66-24   or before the last day of the month in which the anniversary date of

66-25   its organization occurs, file with the Secretary of State, on a form

66-26   furnished by him, an amended list containing all of the information

66-27   required in subsection 1. If the limited-liability company has had no

66-28   changes in its managers or, if there is no manager, its managing

66-29   members, since its previous list was filed, no amended list need be

66-30   filed if a manager or managing member of the limited-liability

66-31   company certifies to the Secretary of State as a true and accurate

66-32   statement that no changes in the managers or managing members

66-33   have occurred.

66-34     3.  Each list required by subsection 1 and each list or

66-35   certification required by subsection 2 must be accompanied by a

66-36   declaration under penalty of perjury that the limited-liability

66-37   company has complied with the provisions of [chapter 364A of

66-38   NRS.] section 108 of this act.

66-39     4.  Upon filing:

66-40     (a) The initial list required by subsection 1, the limited-liability

66-41   company shall pay to the Secretary of State a fee of $165.

66-42     (b) Each annual list required by subsection 2 or certifying that

66-43   no changes have occurred, the limited-liability company shall pay

66-44   to the Secretary of State a fee of $85.

66-45     5.  The Secretary of State shall, 60 days before the last day for

66-46   filing each list required by subsection 2, cause to be mailed to each

67-1  limited-liability company required to comply with the provisions of

67-2  this section, which has not become delinquent, a notice of the fee

67-3   due under subsection 4 and a reminder to file a list required by

67-4   subsection 2 or a certification of no change. Failure of any company

67-5   to receive a notice or form does not excuse it from the penalty

67-6   imposed by law.

67-7      6.  If the list to be filed pursuant to the provisions of subsection

67-8   1 or 2 is defective or the fee required by subsection 4 is not paid,

67-9   the Secretary of State may return the list for correction or payment.

67-10     7.  An annual list for a limited-liability company not in default

67-11   received by the Secretary of State more than 60 days before its due

67-12   date shall be deemed an amended list for the previous year.

67-13     Sec. 150.  NRS 87.510 is hereby amended to read as follows:

67-14      87.510  1.  A registered limited-liability partnership shall, on

67-15   or before the first day of the second month after the filing of its

67-16   certificate of registration with the Secretary of State, and annually

67-17   thereafter on or before the last day of the month in which the

67-18   anniversary date of the filing of its certificate of registration with

67-19   the Secretary of State occurs, file with the Secretary of State, on a

67-20   form furnished by him, a list that contains:

67-21     (a) The name of the registered limited-liability partnership;

67-22     (b) The file number of the registered limited-liability

67-23   partnership, if known;

67-24     (c) The names of all of its managing partners;

67-25     (d) The mailing or street address, either residence or business, of

67-26   each managing partner;

67-27     (e) The name and street address of the resident agent of the

67-28   registered limited-liability partnership; and

67-29     (f) The signature of a managing partner of the registered limited

67-30  -liability partnership certifying that the list is true, complete and

67-31   accurate.

67-32  Each list filed pursuant to this subsection must be accompanied by a

67-33   declaration under penalty of perjury that the registered limited

67-34  -liability partnership has complied with the provisions of [chapter

67-35   364A of NRS.] section 108 of this act.

67-36     2.  Upon filing:

67-37     (a) The initial list required by subsection 1, the registered

67-38   limited-liability partnership shall pay to the Secretary of State a fee

67-39   of $165.

67-40     (b) Each annual list required by subsection 1, the registered

67-41   limited-liability partnership shall pay to the Secretary of State a fee

67-42   of $85.

67-43     3.  The Secretary of State shall, at least 60 days before the last

67-44   day for filing each annual list required by subsection 1, cause to be

67-45   mailed to the registered limited-liability partnership a notice of the

67-46   fee due pursuant to subsection 2 and a reminder to file the annual

68-1  list required by subsection 1. The failure of any registered limited-

68-2  liability partnership to receive a notice or form does not excuse it

68-3   from complying with the provisions of this section.

68-4      4.  If the list to be filed pursuant to the provisions of subsection

68-5   1 is defective, or the fee required by subsection 2 is not paid, the

68-6   Secretary of State may return the list for correction or payment.

68-7      5.  An annual list that is filed by a registered limited-liability

68-8   partnership which is not in default more than 60 days before it is

68-9   due shall be deemed an amended list for the previous year and does

68-10   not satisfy the requirements of subsection 1 for the year to which

68-11   the due date is applicable.

68-12     Sec. 151.  NRS 88.395 is hereby amended to read as follows:

68-13      88.395  1.  A limited partnership shall, on or before the first

68-14   day of the second month after the filing of its certificate of limited

68-15   partnership with the Secretary of State, and annually thereafter on

68-16   or before the last day of the month in which the anniversary date of

68-17   the filing of its certificate of limited partnership occurs, file with the

68-18   Secretary of State, on a form furnished by him, a list that contains:

68-19     (a) The name of the limited partnership;

68-20     (b) The file number of the limited partnership, if known;

68-21     (c) The names of all of its general partners;

68-22     (d) The mailing or street address, either residence or business, of

68-23   each general partner;

68-24     (e) The name and street address of the resident agent of the

68-25   limited partnership; and

68-26     (f) The signature of a general partner of the limited partnership

68-27   certifying that the list is true, complete and accurate.

68-28  Each list filed pursuant to this subsection must be accompanied by a

68-29   declaration under penalty of perjury that the limited partnership has

68-30   complied with the provisions of [chapter 364A of NRS.] section

68-31   108 of this act.

68-32     2.  Upon filing:

68-33     (a) The initial list required by subsection 1, the limited

68-34   partnership shall pay to the Secretary of State a fee of $165.

68-35     (b) Each annual list required by subsection 1, the limited

68-36   partnership shall pay to the Secretary of State a fee of $85.

68-37     3.  The Secretary of State shall, 60 days before the last day for

68-38   filing each annual list required by subsection 1, cause to be mailed

68-39   to each limited partnership required to comply with the provisions

68-40   of this section which has not become delinquent a notice of the fee

68-41   due pursuant to the provisions of subsection 2 and a reminder to file

68-42   the annual list. Failure of any limited partnership to receive a notice

68-43   or form does not excuse it from the penalty imposed by

68-44  NRS 88.400.

69-1      4.  If the list to be filed pursuant to the provisions of subsection

69-2  1 is defective or the fee required by subsection 2 is not paid, the

69-3   Secretary of State may return the list for correction or payment.

69-4      5.  An annual list for a limited partnership not in default that is

69-5   received by the Secretary of State more than 60 days before its due

69-6   date shall be deemed an amended list for the previous year and does

69-7   not satisfy the requirements of subsection 1 for the year to which

69-8   the due date is applicable.

69-9      6.  A filing made pursuant to this section does not satisfy the

69-10   provisions of NRS 88.355 and may not be substituted for filings

69-11   submitted pursuant to NRS 88.355.

69-12     Sec. 152.  NRS 88A.600 is hereby amended to read as follows:

69-13      88A.600  1.  A business trust formed pursuant to this chapter

69-14   shall, on or before the first day of the second month after the filing

69-15   of its certificate of trust with the Secretary of State, and annually

69-16   thereafter on or before the last day of the month in which the

69-17   anniversary date of the filing of its certificate of trust with the

69-18   Secretary of State occurs, file with the Secretary of State, on a form

69-19   furnished by him, a list signed by at least one trustee that contains

69-20   the name and mailing address of its resident agent and at least one

69-21   trustee. Each list filed pursuant to this subsection must be

69-22   accompanied by a declaration under penalty of perjury that the

69-23   business trust has complied with the provisions of [chapter 364A of

69-24   NRS.] section 108 of this act.

69-25     2.  Upon filing:

69-26     (a) The initial list required by subsection 1, the business trust

69-27   shall pay to the Secretary of State a fee of $165.

69-28     (b) Each annual list required by subsection 1, the business trust

69-29   shall pay to the Secretary of State a fee of $85.

69-30     3.  The Secretary of State shall, 60 days before the last day for

69-31   filing each annual list required by subsection 1, cause to be mailed

69-32   to each business trust which is required to comply with the

69-33   provisions of NRS 88A.600 to 88A.660, inclusive, and which has

69-34   not become delinquent, the blank forms to be completed and filed

69-35   with him. Failure of a business trust to receive the forms does not

69-36   excuse it from the penalty imposed by law.

69-37     4.  An annual list for a business trust not in default which is

69-38   received by the Secretary of State more than 60 days before its due

69-39   date shall be deemed an amended list for the previous year.

69-40     Sec. 153. NRS 89.250 is hereby amended to read as follows:

69-41      89.250  1.  Except as otherwise provided in subsection 2, a

69-42   professional association shall, on or before the first day of the

69-43   second month after the filing of its articles of association with the

69-44   Secretary of State, and annually thereafter on or before the last day

69-45   of the month in which the anniversary date of its organization

69-46   occurs in each year, furnish a statement to the Secretary of State

69-47   showing

70-1  the names and residence addresses of all members and employees in

70-2  the association and certifying that all members and employees are

70-3   licensed to render professional service in this state.

70-4      2.  A professional association organized and practicing pursuant

70-5   to the provisions of this chapter and NRS 623.349 shall, on or

70-6   before the first day of the second month after the filing of its

70-7   articles of association with the Secretary of State, and annually

70-8   thereafter on or before the last day of the month in which the

70-9   anniversary date of its organization occurs in each year, furnish a

70-10   statement to the Secretary of State:

70-11     (a) Showing the names and residence addresses of all members

70-12   and employees of the association who are licensed or otherwise

70-13   authorized by law to render professional service in this state;

70-14     (b) Certifying that all members and employees who render

70-15   professional service are licensed or otherwise authorized by law to

70-16   render professional service in this state; and

70-17     (c) Certifying that all members who are not licensed to render

70-18   professional service in this state do not render professional service

70-19   on behalf of the association except as authorized by law.

70-20     3.  Each statement filed pursuant to this section must be:

70-21     (a) Made on a form prescribed by the Secretary of State and

70-22   must not contain any fiscal or other information except that

70-23   expressly called for by this section.

70-24     (b) Signed by the chief executive officer of the association.

70-25     (c) Accompanied by a declaration under penalty of perjury that

70-26   the professional association has complied with the provisions of

70-27   [chapter 364A of NRS.] section 108 of this act.

70-28     4.  Upon filing:

70-29     (a) The initial statement required by this section, the association

70-30   shall pay to the Secretary of State a fee of $165.

70-31     (b) Each annual statement required by this section, the

70-32   association shall pay to the Secretary of State a fee of $85.

70-33     5.  As used in this section, “signed” means to have executed or

70-34   adopted a name, word or mark, including, without limitation, an

70-35   electronic signature as defined in NRS 719.100, with the present

70-36   intention to authenticate a document.

70-37     Sec. 154.  Chapter 218 of NRS is hereby amended by adding

70-38   thereto the provisions set forth as sections 155 to 160, inclusive, of

70-39   this act.

70-40     Sec. 155.  As used in sections 155 to 160, inclusive, of this

70-41   act, “Committee” means the Legislative Committee on Taxation,

70-42   Public Revenue and Tax Policy.

70-43     Sec. 156.  1.  There is hereby established a Legislative

70-44   Committee on Taxation, Public Revenue and Tax Policy

70-45   consisting of:

71-1      (a) The Speaker of the Assembly, or a member of the Assembly

71-2  designated by the Speaker of the Assembly;

71-3      (b) The Minority Leader of the Assembly, or a member of the

71-4   Assembly designated by the Minority Leader of the Assembly;

71-5      (c) The Majority Leader of the Senate, or a member of the

71-6   Senate designated by the Majority Leader of the Senate;

71-7      (d) The Minority Leader of the Senate, or a member of the

71-8   Senate designated by the Minority Leader of the Senate;

71-9      (e) Two members appointed by the Speaker of the Assembly

71-10   who were members of the Assembly Committee on Taxation

71-11   during the immediately preceding legislative session; and

71-12     (f) Two members appointed by the Majority Leader of the

71-13   Senate who were members of the Senate Committee on Taxation

71-14   during the immediately preceding legislative session.

71-15     2.  The members of the Committee shall elect a Chairman and

71-16   Vice Chairman from among their members. The Chairman must

71-17   be elected from one house of the Legislature and the Vice

71-18   Chairman from the other house. After the initial election of a

71-19   Chairman and Vice Chairman, each of those officers holds office

71-20   for a term of 2 years commencing on July 1 of each odd

71-21  -numbered year. If a vacancy occurs in the Chairmanship or Vice

71-22   Chairmanship, the members of the Committee shall elect a

71-23   replacement for the remainder of the unexpired term.

71-24     3.  Any member of the Committee who is not a candidate for

71-25   reelection or who is defeated for reelection continues to serve

71-26   until the convening of the next session of the Legislature.

71-27     4.  Vacancies on the Committee must be filled in the same

71-28   manner as the original appointments.

71-29     Sec. 157.  1.  The members of the Committee shall meet

71-30   throughout each year at the times and places specified by a call of

71-31   the Chairman or a majority of the Committee.

71-32     2.  The Director of the Legislative Counsel Bureau or his

71-33   designee shall act as the nonvoting recording Secretary.

71-34     3.  The Committee shall prescribe regulations for its own

71-35   management and government.

71-36     4.  Except as otherwise provided in subsection 5, five voting

71-37   members of the Committee constitute a quorum.

71-38     5.  Any recommended legislation proposed by the Committee

71-39   must be approved by a majority of the members of the Senate and

71-40   by a majority of the members of the Assembly serving on the

71-41   Committee.

71-42     6.  Except during a regular or special session of the

71-43   Legislature, the members of the Committee are entitled to receive

71-44   the compensation provided for a majority of the members of the

71-45   Legislature during the first 60 days of the preceding regular

71-46   session, the per diem allowance provided for state officers and

72-1  employees generally and the travel expenses provided pursuant to

72-2  NRS 218.2207 for each day or portion of a day of attendance at a

72-3   meeting of the Committee and while engaged in the business of

72-4   the Committee. The salaries and expenses paid pursuant to this

72-5   subsection and the expenses of the Committee must be paid from

72-6   the Legislative Fund.

72-7      Sec. 158.  The Committee may:

72-8      1.  Review and study:

72-9      (a) The specific taxes collected in this state;

72-10     (b) The implementation of any taxes, fees and other methods

72-11   for generating public revenue in this state;

72-12     (c) The impact of any changes to taxes, fees and other methods

72-13   for generating public revenue that result from legislation enacted

72-14   by the Legislature on the residents of this state and on the

72-15   businesses located in this state, doing business in this state or

72-16   considering locating in this state;

72-17     (d) The fiscal effects of any taxes, fees and other methods for

72-18   generating public revenue;

72-19     (e) The impact, if any, on the prices charged to the residents of

72-20   this state from the compounding of various new or increased

72-21   taxes such as the real property transfer tax;

72-22     (f) The beneficial and detrimental effects, if any, of the

72-23   reduction of the tax based on wages for the cost of employee

72-24   health benefits;

72-25     (g) Broad issues of tax policy and fiscal policy relevant to the

72-26   future of the State of Nevada; and

72-27     (h) Any other issues related to taxation, the generation of

72-28   public revenue, tax policy or fiscal policy which affect this state.

72-29     2.  Conduct investigations and hold hearings in connection

72-30   with its powers pursuant to this section.

72-31     3.  Contract with one or more consultants to obtain technical

72-32   advice concerning its review and study.

72-33     4.  Apply for any available grants and accept any gifts, grants

72-34   or donations and use any such gifts, grants or donations to aid the

72-35   Committee in exercising its powers pursuant to this section.

72-36     5.  Request that the Legislative Counsel Bureau assist in the

72-37   research, investigations, hearings, studies and reviews of the

72-38   Committee.

72-39     6.  Recommend to the Legislature, as a result of its review and

72-40   study, any appropriate legislation.

72-41     Sec. 159.  If the Committee conducts investigations or holds

72-42   hearings pursuant to subsection 2 of section 158 of this act:

72-43     1.  The Secretary of the Committee or, in his absence, a

72-44   member designated by the Committee may administer oaths; and

72-45     2.  The Secretary or Chairman of the Committee may cause

72-46   the deposition of witnesses, residing either within or outside of

72-47   this

73-1  state, to be taken in the manner prescribed by rule of court for

73-2  taking depositions in civil actions in the district courts.

73-3      Sec. 160.  Each witness who appears before the Committee by

73-4   its order, except a state officer or employee, is entitled to receive

73-5   for his attendance the fees and mileage provided for witnesses in

73-6   civil cases in the courts of record of this state. The fees and

73-7   mileage must be audited and paid upon the presentation of proper

73-8   claims sworn to by the witness and approved by the Secretary and

73-9   Chairman of the Committee.

73-10     Sec. 161.  NRS 218.53883 is hereby amended to read as

73-11   follows:

73-12      218.53883  1.  The Committee shall:

73-13     (a) Review the laws relating to the exemptions from and the

73-14   distribution of revenue generated by state and local taxes. In

73-15   conducting the review, the Committee [may] :

73-16         (1) May consider the purposes for which the various state

73-17   and local taxes were imposed, the actual use of the revenue

73-18   collected from the various state and local taxes , and any relief to

73-19   the taxpayers from the burden of the various state and local taxes

73-20   that may result from any possible recommendations of the

73-21   Committee.

73-22         (2) Shall consider the purposes for which various

73-23   exemptions from those taxes were adopted, whether any of those

73-24   exemptions have become obsolete or no longer serve their

73-25   intended purpose, and whether any of those exemptions should be

73-26   repealed.

73-27     (b) Study whether removing the authority of the Board of

73-28   County Commissioners of Washoe County to impose a certain

73-29   additional governmental services tax is a prudent act which is in the

73-30   best interests of this state.

73-31     2.  In conducting its review of the laws relating to the

73-32   exemptions from and the distribution of revenue generated by state

73-33   and local taxes, the Committee may review:

73-34     (a) The exemptions and distribution of the revenue from:

73-35         (1) The local school support tax imposed by chapter 374 of

73-36   NRS;

73-37         (2) The tax on aviation fuel and motor vehicle fuel imposed

73-38   by or pursuant to chapter 365 of NRS;

73-39         (3) The tax on intoxicating liquor imposed by chapter 369 of

73-40   NRS;

73-41         (4) The tax on fuel imposed pursuant to chapter 373 of NRS;

73-42         (5) The tax on tobacco imposed by chapter 370 of NRS;

73-43         (6) The governmental services tax imposed by or pursuant to

73-44   chapter 371 of NRS;

73-45         (7) The tax imposed on gaming licensees by or pursuant to

73-46   chapter 463 of NRS;

73-47         (8) Property taxes imposed pursuant to chapter 361 of NRS;

74-1          (9) The tax on the transfer of real property imposed by or

74-2  pursuant to chapter 375 of NRS; and

74-3          (10) Any other state or local tax.

74-4      (b) The proper crediting of gasoline tax revenue if the collection

74-5   is moved to the terminal rack level.

74-6      3.  The Committee may:

74-7      (a) Conduct investigations and hold hearings in connection with

74-8   its review and study;

74-9      (b) Contract with one or more consultants to obtain technical

74-10   advice concerning the study conducted pursuant to NRS 218.53884;

74-11     (c) Apply for any available grants and accept any gifts, grants or

74-12   donations and use any such gifts, grants or donations to aid the

74-13   committee in carrying out its duties pursuant to this chapter;

74-14     (d) Direct the Legislative Counsel Bureau to assist in its

74-15   research, investigations, review and study; and

74-16     (e) Recommend to the Legislature, as a result of its review and

74-17   study, any appropriate legislation.

74-18     Sec. 162.  NRS 233B.039 is hereby amended to read as

74-19   follows:

74-20      233B.039  1.  The following agencies are entirely exempted

74-21   from the requirements of this chapter:

74-22     (a) The Governor.

74-23     (b) The Department of Corrections.

74-24     (c) The University and Community College System of Nevada.

74-25     (d) The Office of the Military.

74-26     (e) [The] Except as otherwise provided in section 80 of this act,

74-27   the State Gaming Control Board.

74-28     (f) The Nevada Gaming Commission.

74-29     (g) The Welfare Division of the Department of Human

74-30   Resources.

74-31     (h) The Division of Health Care Financing and Policy of the

74-32   Department of Human Resources.

74-33     (i) The State Board of Examiners acting pursuant to chapter 217

74-34   of NRS.

74-35     (j) Except as otherwise provided in NRS 533.365, the Office of

74-36   the State Engineer.

74-37     (k) The Division of Industrial Relations of the Department of

74-38   Business and Industry acting to enforce the provisions of

74-39  NRS 618.375.

74-40     (l) The Administrator of the Division of Industrial Relations of

74-41   the Department of Business and Industry in establishing and

74-42   adjusting the schedule of fees and charges for accident benefits

74-43   pursuant to subsection 2 of NRS 616C.260.

74-44     (m) The Board to Review Claims in adopting resolutions to

74-45   carry out its duties pursuant to NRS 590.830.

75-1      2.  Except as otherwise provided in subsection 5 and NRS

75-2  391.323, the Department of Education, the Board of the Public

75-3   Employees’ Benefits Program and the Commission on Professional

75-4   Standards in Education are subject to the provisions of this chapter

75-5   for the purpose of adopting regulations but not with respect to any

75-6   contested case.

75-7      3.  The special provisions of:

75-8      (a) Chapter 612 of NRS for the distribution of regulations by

75-9   and the judicial review of decisions of the Employment Security

75-10   Division of the Department of Employment, Training and

75-11   Rehabilitation;

75-12     (b) Chapters 616A to 617, inclusive, of NRS for the

75-13   determination of contested claims;

75-14     (c) Chapter 703 of NRS for the judicial review of decisions of

75-15   the Public Utilities Commission of Nevada;

75-16     (d) Chapter 91 of NRS for the judicial review of decisions of the

75-17   Administrator of the Securities Division of the Office of the

75-18   Secretary of State; and

75-19     (e) NRS 90.800 for the use of summary orders in contested

75-20   cases,

75-21  prevail over the general provisions of this chapter.

75-22     4.  The provisions of NRS 233B.122, 233B.124, 233B.125 and

75-23   233B.126 do not apply to the Department of Human Resources in

75-24   the adjudication of contested cases involving the issuance of letters

75-25   of approval for health facilities and agencies.

75-26     5.  The provisions of this chapter do not apply to:

75-27     (a) Any order for immediate action, including, but not limited

75-28   to, quarantine and the treatment or cleansing of infected or infested

75-29   animals, objects or premises, made under the authority of the State

75-30   Board of Agriculture, the State Board of Health or any other agency

75-31   of this state in the discharge of a responsibility for the preservation

75-32   of human or animal health or for insect or pest control;

75-33     (b) An extraordinary regulation of the State Board of Pharmacy

75-34   adopted pursuant to NRS 453.2184; or

75-35     (c) A regulation adopted by the State Board of Education

75-36   pursuant to NRS 392.644 or 394.1694.

75-37     6.  The State Board of Parole Commissioners is subject to the

75-38   provisions of this chapter for the purpose of adopting regulations

75-39   but not with respect to any contested case.

75-40     Sec. 163.  NRS 244.335 is hereby amended to read as follows:

75-41      244.335  1.  Except as otherwise provided in subsection 2, the

75-42   board of county commissioners may:

75-43     (a) Regulate all character of lawful trades, callings, industries,

75-44   occupations, professions and business conducted in its county

75-45   outside of the limits of incorporated cities and towns.

76-1      (b) Except as otherwise provided in NRS 244.3359 and 576.128,

76-2  fix, impose and collect a license tax for revenue or for regulation, or

76-3   for both revenue and regulation, on such trades, callings, industries,

76-4   occupations, professions and business.

76-5      2.  The county license boards have the exclusive power in their

76-6   respective counties to regulate entertainers employed by an

76-7   entertainment by referral service and the business of conducting a

76-8   dancing hall, escort service, entertainment by referral service or

76-9   gambling game or device permitted by law, outside of an

76-10   incorporated city. The county license boards may fix, impose and

76-11   collect license taxes for revenue or for regulation, or for both

76-12   revenue and regulation, on such employment and businesses.

76-13     3.  No license to engage in any type of business may be granted

76-14   unless the applicant for the license signs an affidavit affirming that

76-15   the business has complied with the provisions of [chapter 364A of

76-16   NRS.] section 108 of this act. The county license board shall

76-17   provide upon request an application for a business license pursuant

76-18   to [chapter 364A of NRS.] section 108 of this act.

76-19     4.  No license to engage in business as a seller of tangible

76-20   personal property may be granted unless the applicant for the

76-21   license presents written evidence that:

76-22     (a) The Department of Taxation has issued or will issue a permit

76-23   for this activity, and this evidence clearly identifies the business by

76-24   name; or

76-25     (b) Another regulatory agency of the State has issued or will

76-26   issue a license required for this activity.

76-27     5.  Any license tax levied for the purposes of NRS 244.3358 or

76-28   244A.597 to 244A.655, inclusive, constitutes a lien upon the real

76-29   and personal property of the business upon which the tax was

76-30   levied until the tax is paid. The lien has the same priority as a lien

76-31   for general taxes. The lien must be enforced in the following

76-32   manner:

76-33     (a) By recording in the office of the county recorder, within 6

76-34   months after the date on which the tax became delinquent or was

76-35   otherwise determined to be due and owing, a notice of the tax lien

76-36   containing the following:

76-37         (1) The amount of tax due and the appropriate year;

76-38         (2) The name of the record owner of the property;

76-39         (3) A description of the property sufficient for identification;

76-40   and

76-41         (4) A verification by the oath of any member of the board of

76-42   county commissioners or the county fair and recreation board; and

76-43     (b) By an action for foreclosure against the property in the same

76-44   manner as an action for foreclosure of any other lien, commenced

76-45   within 2 years after the date of recording of the notice of the tax

76-46   lien, and accompanied by appropriate notice to other lienholders.

77-1      6.  The board of county commissioners may delegate the

77-2  authority to enforce liens from taxes levied for the purposes of NRS

77-3   244A.597 to 244A.655, inclusive, to the county fair and recreation

77-4   board. If the authority is so delegated, the board of county

77-5   commissioners shall revoke or suspend the license of a business

77-6   upon certification by the county fair and recreation board that the

77-7   license tax has become delinquent, and shall not reinstate the

77-8   license until the tax is paid. Except as otherwise provided in NRS

77-9   244.3357, all information concerning license taxes levied by an

77-10   ordinance authorized by this section or other information

77-11   concerning the business affairs or operation of any licensee

77-12   obtained as a result of the payment of such license taxes or as the

77-13   result of any audit or examination of the books by any authorized

77-14   employee of a county fair and recreation board of the county for

77-15   any license tax levied for the purpose of NRS 244A.597 to

77-16   244A.655, inclusive, is confidential and must not be disclosed by

77-17   any member, officer or employee of the county fair and recreation

77-18   board or the county imposing the license tax unless the disclosure is

77-19   authorized by the affirmative action of a majority of the members

77-20   of the appropriate county fair and recreation board. Continuing

77-21   disclosure may be so authorized under an agreement with the

77-22   Department of Taxation for the exchange of information concerning

77-23   taxpayers.

77-24     Sec. 164.  NRS 268.095 is hereby amended to read as follows:

77-25      268.095  1.  The city council or other governing body of each

77-26   incorporated city in this state, whether organized under general law

77-27   or special charter, may:

77-28     (a) Except as otherwise provided in NRS 268.0968 and 576.128,

77-29   fix, impose and collect for revenues or for regulation, or both, a

77-30   license tax on all character of lawful trades, callings, industries,

77-31   occupations, professions and businesses conducted within its

77-32   corporate limits.

77-33     (b) Assign the proceeds of any one or more of such license taxes

77-34   to the county within which the city is situated for the purpose or

77-35   purposes of making the proceeds available to the county:

77-36         (1) As a pledge as additional security for the payment of any

77-37   general obligation bonds issued pursuant to NRS 244A.597 to

77-38   244A.655, inclusive;

77-39         (2) For redeeming any general obligation bonds issued

77-40   pursuant to NRS 244A.597 to 244A.655, inclusive;

77-41         (3) For defraying the costs of collecting or otherwise

77-42   administering any such license tax so assigned, of the county fair

77-43   and recreation board and of officers, agents and employees hired

77-44   thereby, and of incidentals incurred thereby;

77-45         (4) For operating and maintaining recreational facilities

77-46   under the jurisdiction of the county fair and recreation board;

78-1          (5) For improving, extending and bettering recreational

78-2  facilities authorized by NRS 244A.597 to 244A.655, inclusive; and

78-3          (6) For constructing, purchasing or otherwise acquiring such

78-4   recreational facilities.

78-5      (c) Pledge the proceeds of any tax imposed on the revenues from

78-6   the rental of transient lodging pursuant to this section for the

78-7   payment of any general or special obligations issued by the city for

78-8   a purpose authorized by the laws of this state.

78-9      (d) Use the proceeds of any tax imposed pursuant to this section

78-10   on the revenues from the rental of transient lodging:

78-11         (1) To pay the principal, interest or any other indebtedness

78-12   on any general or special obligations issued by the city pursuant to

78-13   the laws of this state;

78-14         (2) For the expense of operating or maintaining, or both, any

78-15   facilities of the city; and

78-16         (3) For any other purpose for which other money of the city

78-17   may be used.

78-18     2.  The proceeds of any tax imposed pursuant to this section

78-19   that are pledged for the repayment of general obligations may be

78-20   treated as “pledged revenues” for the purposes of NRS 350.020.

78-21     3.  No license to engage in any type of business may be granted

78-22   unless the applicant for the license signs an affidavit affirming that

78-23   the business has complied with the provisions of [chapter 364A of

78-24   NRS.] section 108 of this act. The city licensing agency shall

78-25   provide upon request an application for a business license pursuant

78-26   to [chapter 364A of NRS.] section 108 of this act.

78-27     4.  No license to engage in business as a seller of tangible

78-28   personal property may be granted unless the applicant for the

78-29   license presents written evidence that:

78-30     (a) The Department of Taxation has issued or will issue a permit

78-31   for this activity, and this evidence clearly identifies the business by

78-32   name; or

78-33     (b) Another regulatory agency of the State has issued or will

78-34   issue a license required for this activity.

78-35     5.  Any license tax levied under the provisions of this section

78-36   constitutes a lien upon the real and personal property of the

78-37   business upon which the tax was levied until the tax is paid. The

78-38   lien has the same priority as a lien for general taxes. The lien must

78-39   be enforced in the following manner:

78-40     (a) By recording in the office of the county recorder, within 6

78-41   months following the date on which the tax became delinquent or

78-42   was otherwise determined to be due and owing, a notice of the tax

78-43   lien containing the following:

78-44         (1) The amount of tax due and the appropriate year;

78-45         (2) The name of the record owner of the property;

79-1          (3) A description of the property sufficient for identification;

79-2  and

79-3          (4) A verification by the oath of any member of the board of

79-4   county commissioners or the county fair and recreation board; and

79-5      (b) By an action for foreclosure against such property in the

79-6   same manner as an action for foreclosure of any other lien,

79-7   commenced within 2 years after the date of recording of the notice

79-8   of the tax lien, and accompanied by appropriate notice to other

79-9   lienholders.

79-10     6.  The city council or other governing body of each

79-11   incorporated city may delegate the power and authority to enforce

79-12   such liens to the county fair and recreation board. If the authority is

79-13   so delegated, the governing body shall revoke or suspend the

79-14   license of a business upon certification by the board that the license

79-15   tax has become delinquent, and shall not reinstate the license until

79-16   the tax is paid. Except as otherwise provided in NRS 268.0966, all

79-17   information concerning license taxes levied by an ordinance

79-18   authorized by this section or other information concerning the

79-19   business affairs or operation of any licensee obtained as a result of

79-20   the payment of those license taxes or as the result of any audit or

79-21   examination of the books of the city by any authorized employee of

79-22   a county fair and recreation board for any license tax levied for the

79-23   purpose of NRS 244A.597 to 244A.655, inclusive, is confidential

79-24   and must not be disclosed by any member, official or employee of

79-25   the county fair and recreation board or the city imposing the license

79-26   tax unless the disclosure is authorized by the affirmative action of a

79-27   majority of the members of the appropriate county fair and

79-28   recreation board. Continuing disclosure may be so authorized under

79-29   an agreement with the Department of Taxation for the exchange of

79-30   information concerning taxpayers.

79-31     7.  The powers conferred by this section are in addition and

79-32   supplemental to, and not in substitution for, and the limitations

79-33   imposed by this section do not affect the powers conferred by, any

79-34   other law. No part of this section repeals or affects any other law or

79-35   any part thereof, it being intended that this section provide a

79-36   separate method of accomplishing its objectives, and not an

79-37   exclusive one.

79-38     Sec. 164.10.  Chapter 353 of NRS is hereby amended by

79-39   adding thereto a new section to read as follows:

79-40      “Account” means the Disaster Relief Account created by

79-41  NRS 353.2735.

79-42     Sec. 164.12.  NRS 353.2705 is hereby amended to read as

79-43   follows:

79-44      353.2705  As used in NRS 353.2705 to 353.2771, inclusive,

79-45   and section 164.10 of this act, unless the context otherwise

79-46   requires, the words and terms defined in NRS 353.271 to 353.2731,

80-1  inclusive, and section 164.10 of this act have the meanings ascribed

80-2  to them in those sections.

80-3      Sec. 164.14.  NRS 353.2735 is hereby amended to read as

80-4   follows:

80-5      353.2735  1.  The Disaster Relief [Fund] Account is hereby

80-6   created as a special [revenue fund.] account in the Fund to

80-7   Stabilize the Operation of the State Government. The Interim

80-8   Finance Committee shall administer the [Fund.] Account.

80-9      2.  The Division may accept grants, gifts or donations for

80-10   deposit in the [Fund.] Account. Except as otherwise provided in

80-11   subsection 3, money received from:

80-12     (a) A direct legislative appropriation to the [Fund;] Account;

80-13     (b) A transfer of [one-half of the interest earned on money] not

80-14   more than 10 percent of the aggregate balance in the Fund to

80-15   Stabilize the Operation of the State Government made pursuant to

80-16   NRS 353.288; and

80-17     (c) A grant, gift or donation to the [Fund,] Account,

80-18  must be deposited in the [Fund.] Account. Except as otherwise

80-19   provided in NRS 414.135, the interest and income earned on the

80-20   money in the [Fund] Account must, after deducting any applicable

80-21   charges, be credited to the [Fund.] Account.

80-22     3.  If, at the end of each quarter of a fiscal year, the balance in

80-23   the [Fund] Account exceeds 0.75 percent of the total amount of all

80-24   appropriations from the State General Fund for the operation of all

80-25   departments, institutions and agencies of State Government and

80-26   authorized expenditures from the State General Fund for the

80-27   regulation of gaming for that fiscal year, the State Controller shall

80-28   not, until the balance in the [Fund] Account is 0.75 percent or less

80-29   of that amount, transfer any [interest earned on] money in the Fund

80-30   to Stabilize the Operation of the State Government from the State

80-31   General Fund to the [Fund] Account pursuant to the provisions of

80-32   NRS 353.288.

80-33     4.  Money in the [Fund] Account may be distributed through

80-34   grants and loans to state agencies and local governments as

80-35   provided in NRS 353.2705 to 353.2771, inclusive[.] , and section

80-36   164.10 of this act. Except as otherwise provided in NRS 353.276,

80-37   such grants will be disbursed on the basis of reimbursement of costs

80-38   authorized pursuant to NRS 353.274 and 353.2745.

80-39     5.  If the Governor declares a disaster, the State Board of

80-40   Examiners shall estimate:

80-41     (a) The money in the [Fund] Account that is available for grants

80-42   and loans for the disaster pursuant to the provisions of NRS

80-43   353.2705 to 353.2771, inclusive [;] , and section 164.10 of this act;

80-44   and

80-45     (b) The anticipated amount of those grants and loans for the

80-46   disaster.

81-1  Except as otherwise provided in this subsection, if the anticipated

81-2  amount determined pursuant to paragraph (b) exceeds the available

81-3   money in the [Fund] Account for such grants and loans, all grants

81-4   and loans from the [Fund] Account for the disaster must be reduced

81-5   in the same proportion that the anticipated amount of the grants and

81-6   loans exceeds the money in the [Fund] Account that is available for

81-7   grants and loans for the disaster. If the reduction of a grant or loan

81-8   from the [Fund] Account would result in a reduction in the amount

81-9   of money that may be received by a state agency or local

81-10   government from the Federal Government, the reduction in the

81-11   grant or loan must not be made.

81-12     Sec. 164.16.  NRS 353.274 is hereby amended to read as

81-13   follows:

81-14      353.274  Money in the [Fund] Account may be distributed as a

81-15   grant to a state agency because of a disaster for the payment of

81-16   expenses incurred by the state agency for:

81-17     1.  The repair or replacement of public roads, public streets,

81-18   bridges, water control facilities, public buildings, public utilities,

81-19   recreational facilities and parks owned by the State and damaged by

81-20   the disaster;

81-21     2.  Any emergency measures undertaken to save lives, protect

81-22   public health and safety or protect public property, including,

81-23   without limitation, an emergency measure undertaken in response

81-24   to a crisis involving violence on school property, at a school

81-25   activity or on a school bus, in the jurisdiction in which the disaster

81-26   occurred;

81-27     3.  The removal of debris from publicly or privately owned land

81-28   and waterways undertaken because of the disaster; and

81-29     4.  The administration of a disaster assistance program.

81-30     Sec. 164.18.  NRS 353.2745 is hereby amended to read as

81-31   follows:

81-32      353.2745  Money in the [Fund] Account may be distributed as

81-33   a grant to a local government because of a disaster for:

81-34     1.  The payment of not more than 50 percent of the expenses

81-35   incurred by the local government for:

81-36     (a) The repair or replacement of public roads, public streets,

81-37   bridges, water control facilities, public buildings, public utilities,

81-38   recreational facilities and parks owned by the local government and

81-39   damaged by the disaster; and

81-40     (b) Any emergency measures undertaken to save lives, protect

81-41   public health and safety or protect public property, including,

81-42   without limitation, an emergency measure undertaken in response

81-43   to a crisis involving violence on school property, at a school

81-44   activity or on a school bus, in the jurisdiction in which the disaster

81-45   occurred; and

81-46     2.  The payment of not more than 50 percent of any grant match

81-47   the local government must provide to obtain a grant from a federal

82-1  disaster assistance agency for an eligible project to repair damage

82-2  caused by the disaster within the jurisdiction of the local

82-3   government.

82-4      Sec. 164.20.  NRS 353.2751 is hereby amended to read as

82-5   follows:

82-6      353.2751  Money in the [Fund] Account may be distributed as

82-7   a loan to a local government because of a disaster for:

82-8      1.  The payment of expenses incurred by the local government

82-9   for:

82-10     (a) The repair or replacement of public roads, public streets,

82-11   bridges, water control facilities, public buildings, public utilities,

82-12   recreational facilities and parks owned by the local government and

82-13   damaged by the disaster;

82-14     (b) Any overtime worked by an employee of the local

82-15   government because of the disaster or any other extraordinary

82-16   expenses incurred by the local government because of the disaster;

82-17   and

82-18     (c) Any projects to reduce or prevent the possibility of damage

82-19   to persons or property from similar disasters in the future; and

82-20     2.  The payment of not more than 50 percent of any grant match

82-21   the local government must provide to obtain a grant from a federal

82-22   disaster assistance agency for an eligible project to repair damage

82-23   caused by the disaster within the jurisdiction of the local

82-24   government. Before a loan may be distributed to a local

82-25   government pursuant to this subsection:

82-26     (a) The Interim Finance Committee must make a determination

82-27   that the local government is currently unable to meet its financial

82-28   obligations; and

82-29     (b) The local government must execute a loan agreement in

82-30   which the local government agrees to:

82-31         (1) Use the money only for the purpose of paying the grant

82-32   match; and

82-33         (2) Repay the entire amount of the loan, without any interest

82-34   or other charges, to the [Disaster Relief Fund] Account not later

82-35   than 10 years after the date on which the agreement is executed.

82-36     Sec. 164.22.  NRS 353.2753 is hereby amended to read as

82-37   follows:

82-38      353.2753  1.  A state agency or local government may request

82-39   the Division to conduct a preliminary assessment of the damages

82-40   related to an event for which the state agency or local government

82-41   seeks a grant or loan from the [Fund.] Account.

82-42     2.  Upon receipt of such a request, the Division shall investigate

82-43   the event or cause the event to be investigated to make a

82-44   preliminary assessment of the damages related to the event and

82-45   shall make or cause to be made a written report of the damages

82-46   related to the event.

83-1      3.  As soon as practicable after completion of the investigation

83-2  and preparation of the report of damages, the Division shall:

83-3      (a) Determine whether the event constitutes a disaster for which

83-4   the state agency or local government may seek a grant or loan from

83-5   the [Fund;] Account; and

83-6      (b) Submit the report prepared pursuant to this section and its

83-7   written determination regarding whether the event constitutes a

83-8   disaster to the state agency or local government.

83-9      4.  The Division shall prescribe by regulation the information

83-10   that must be included in a report of damages, including, without

83-11   limitation, a description of the damage caused by the event, an

83-12   estimate of the costs to repair such damage and a specification of

83-13   whether the purpose of the project is for repair or replacement,

83-14   emergency response or mitigation.

83-15     Sec. 164.24.  NRS 353.2754 is hereby amended to read as

83-16   follows:

83-17      353.2754  A local government may request a grant or loan from

83-18   the [Fund] Account if:

83-19     1.  Pursuant to NRS 414.090, the governing body of the local

83-20   government determines that an event which has occurred

83-21   constitutes a disaster; and

83-22     2.  After the Division conducts a preliminary assessment of the

83-23   damages pursuant to NRS 353.2753, the Division determines that

83-24   an event has occurred that constitutes a disaster.

83-25     Sec. 164.26.  NRS 353.2755 is hereby amended to read as

83-26   follows:

83-27      353.2755  1.  A state agency or local government may submit

83-28   a request to the State Board of Examiners for a grant or loan from

83-29   the [Fund] Account as provided in NRS 353.2705 to 353.2771,

83-30   inclusive, and section 164.10 of this act if:

83-31     (a) The agency or local government finds that, because of a

83-32   disaster, it is unable to pay for an expense or grant match specified

83-33   in NRS 353.274, 353.2745 or 353.2751 from money appropriated

83-34   or otherwise available to the agency or local government;

83-35     (b) The request has been approved by the chief administrative

83-36   officer of the state agency or the governing body of the local

83-37   government; and

83-38     (c) If the requester is an incorporated city, the city has requested

83-39   financial assistance from the county and was denied all or a portion

83-40   of the requested assistance.

83-41     2.  A request for a grant or loan submitted pursuant to

83-42   subsection 1 must be made within 60 days after the disaster and

83-43   must include:

83-44     (a) A statement setting forth the amount of money requested by

83-45   the state agency or local government;

84-1      (b) An assessment of the need of the state agency or local

84-2  government for the money requested;

84-3      (c) If the request is submitted by a local government that has

84-4   established a fund pursuant to NRS 354.6115 to mitigate the effects

84-5   of a natural disaster, a statement of the amount of money that is

84-6   available in that fund, if any, for the payment of expenses incurred

84-7   by the local government as a result of a disaster;

84-8      (d) A determination of the type, value and amount of resources

84-9   the state agency or local government may be required to provide as

84-10   a condition for the receipt of a grant or loan from the [Fund;]

84-11   Account;

84-12     (e) A written report of damages prepared by the Division and the

84-13   written determination made by the Division that the event

84-14   constitutes a disaster pursuant to NRS 353.2753; and

84-15     (f) If the requester is an incorporated city, all documents which

84-16   relate to a request for assistance submitted to the board of county

84-17   commissioners of the county in which the city is located.

84-18  Any additional documentation relating to the request that is

84-19   requested by the State Board of Examiners must be submitted

84-20   within 6 months after the disaster unless the State Board of

84-21   Examiners and the Interim Finance Committee [grants] grant an

84-22   extension.

84-23     3.  Upon the receipt of a complete request for a grant or loan

84-24   submitted pursuant to subsection 1, the State Board of Examiners:

84-25     (a) Shall consider the request; and

84-26     (b) May require any additional information that it determines is

84-27   necessary to make a recommendation.

84-28     4.  If the State Board of Examiners finds that a grant or loan is

84-29   appropriate, it shall include in its recommendation to the Interim

84-30   Finance Committee the proposed amount of the grant or loan. If the

84-31   State Board of Examiners recommends a grant, it shall include a

84-32   recommendation regarding whether or not the state agency or local

84-33   government requires an advance to avoid severe financial hardship.

84-34   If the State Board of Examiners recommends a loan for a local

84-35   government, it shall include the information required pursuant to

84-36   subsection 1 of NRS 353.2765. If the State Board of Examiners

84-37   finds that a grant or loan is not appropriate, it shall include in its

84-38   recommendation the reason for its determination.

84-39     5.  The provisions of this section do not prohibit a state agency

84-40   or local government from submitting more than one request for a

84-41   grant or loan from the [Fund.] Account.

84-42     6.  As used in this section, the term “natural disaster” has the

84-43   meaning ascribed to it in NRS 354.6115.

84-44     Sec. 164.28.  NRS 353.276 is hereby amended to read as

84-45   follows:

84-46      353.276  1.  The State Board of Examiners shall submit a

84-47   recommendation for each request for a grant or loan made pursuant

85-1  to NRS 353.2755 to the Director of the Legislative Counsel Bureau.

85-2  Upon receipt of the recommendation, the Director shall notify the

85-3   Chairman of the Interim Finance Committee of that

85-4   recommendation. The Chairman shall call a meeting of the

85-5   Committee to consider the recommendation.

85-6      2.  The Interim Finance Committee may reject any

85-7   recommendation of the State Board of Examiners and

85-8   independently evaluate and act upon any request submitted

85-9   pursuant to

85-10  NRS 353.2755.

85-11     3.  If the Interim Finance Committee finds that a grant or loan

85-12   from the [Fund] Account is appropriate and may be made in

85-13   accordance with the provisions of NRS 353.2705 to 353.2771,

85-14   inclusive, and section 164.10 of this act, it shall, by resolution:

85-15     (a) Establish the amount and purpose of the grant or loan.

85-16     (b) Except as otherwise provided in this paragraph, provide for

85-17   the transfer of that amount from the [Fund] Account to the

85-18   appropriate state agency or local government. If the request is for a

85-19   grant, the Interim Finance Committee shall authorize disbursement

85-20   of the grant from the [Fund] Account on the basis of reimbursement

85-21   for costs unless it determines that disbursement in that manner

85-22   would cause severe financial hardship to the state agency or local

85-23   government. If the Interim Finance Committee determines that

85-24   disbursement on the basis of reimbursement of costs would cause

85-25   severe financial hardship, the Interim Finance Committee may

85-26   authorize an advance of money to the state agency or local

85-27   government in an amount not to exceed 25 percent of the total

85-28   estimated cost of the projects for which the grant is requested.

85-29     4.  No grant or loan from the [Fund] Account may be made by

85-30   the Interim Finance Committee to increase the salaries of any

85-31   officers or employees of the State or a local government.

85-32     Sec. 164.30.  NRS 353.2765 is hereby amended to read as

85-33   follows:

85-34      353.2765  1.  In addition to any applicable requirements set

85-35   forth in NRS 353.2751, if the Interim Finance Committee approves

85-36   a loan to a local government pursuant to the provisions of NRS

85-37   353.2705 to 353.2771, inclusive, and section 164.10 of this act, the

85-38   approval must include a schedule for the repayment of the loan. The

85-39   schedule must specify:

85-40     (a) A period of not more than 10 years for the repayment of the

85-41   loan; and

85-42     (b) The rate of interest, if any, for the loan.

85-43     2.  Except as otherwise provided in subsection 3, if a local

85-44   government receives a loan from the [Fund] Account and, before

85-45   the loan is repaid, the local government receives money from the

85-46   Federal Government for a grant match or any of the expenses set

85-47   forth in subsection 1 of NRS 353.2751 for which the local

86-1  government received the loan, the local government shall deposit

86-2  with the State Treasurer for credit to the [Fund] Account an amount

86-3   of money equal to the money it received from the Federal

86-4   Government for the grant match or the expenses.

86-5      3.  Any money deposited with the State Treasurer for credit to

86-6   the [Fund] Account pursuant to subsection 2 must be used to pay

86-7   the unpaid balance of the loan specified in subsection 2. If any

86-8   money remains after that payment is made, the remaining money

86-9   must be paid to the local government to whom the loan was made.

86-10     Sec. 164.32.  NRS 353.2771 is hereby amended to read as

86-11   follows:

86-12      353.2771  1.  Except as otherwise provided in this section, no

86-13   grant or loan may be made from the [Fund] Account to a state

86-14   agency or local government unless, as a condition of making the

86-15   grant or loan, the state agency or local government agrees to

86-16   provide an amount of its resources equal to at least 25 percent of

86-17   the grant or loan. The State Board of Examiners shall determine the

86-18   type, value and amount of the resources, including money, labor,

86-19   materials, supplies and equipment, that is required to be provided

86-20   by the state agency or local government.

86-21     2.  If a state agency or local government submits a request for a

86-22   grant or loan pursuant to NRS 353.2755 and:

86-23     (a) It maintains a policy of insurance providing coverage for

86-24   damages, injuries or other losses incurred because of a disaster; or

86-25     (b) If the request is submitted by a local government, it has

86-26   established a district for the control of floods pursuant to NRS

86-27   543.170 to 543.830, inclusive,

86-28  the State Board of Examiners may recommend that the state agency

86-29   or local government provide a portion of its resources in an amount

86-30   that is less than the amount required pursuant to subsection 1.

86-31     3.  The State Board of Examiners may, if it determines that the

86-32   state agency or local government is unable to provide any portion

86-33   of its resources as its contribution for the receipt of a grant or loan,

86-34   recommend that the state agency or local government not be

86-35   required to provide any portion of its resources as a condition for

86-36   the receipt of the grant or loan.

86-37     Sec. 164.34.  NRS 353.288 is hereby amended to read as

86-38   follows:

86-39      353.288  1.  The Fund to Stabilize the Operation of the State

86-40   Government is hereby created as a special revenue fund. Except as

86-41   otherwise provided in subsections 2 and 3, each year after the close

86-42   of the fiscal year and before the issuance of the State Controller’s

86-43   annual report , the State Controller shall deposit to the credit of the

86-44   Fund 40 percent of the unrestricted balance of the State General

86-45   Fund, as of the close of the fiscal year, which remains after

86-46   subtracting an amount equal to [10] 5 percent of all appropriations

87-1  made from the State General Fund during that year for the operation

87-2  of all departments, institutions and agencies of State Government

87-3   and for the funding of schools.

87-4      2.  The balance in the Fund must not exceed [10] 15 percent of

87-5   the total of all appropriations from the State General Fund for the

87-6   operation of all departments, institutions and agencies of the State

87-7   Government and for the funding of schools and authorized

87-8   expenditures from the State General Fund for the regulation of

87-9   gaming for the fiscal year in which that revenue will be deposited in

87-10   the Fund.

87-11     3.  Except as otherwise provided in this subsection and NRS

87-12   353.2735, beginning with the fiscal year that begins on July 1,

87-13   [1999,] 2003, the State Controller shall, at the end of each quarter

87-14   of a fiscal year, transfer from the State General Fund to the Disaster

87-15   Relief [Fund] Account created pursuant to NRS 353.2735 an

87-16   amount equal to [one-half of the interest earned on money] not

87-17   more than 10 percent of the aggregate balance in the Fund to

87-18   Stabilize the Operation of the State Government during the

87-19   previous quarter. The State Controller shall not transfer more than

87-20   $500,000 for any quarter pursuant to this subsection.

87-21     4.  Money from the Fund to Stabilize the Operation of the State

87-22   Government may be appropriated only:

87-23     (a) If the total actual revenue of the State falls short by 5 percent

87-24   or more of the total anticipated revenue for the biennium in which

87-25   the appropriation is made; or

87-26     (b) If the Legislature and the Governor declare that a fiscal

87-27   emergency exists.

87-28     Sec. 164.38.  Chapter 353C of NRS is hereby amended by

87-29   adding thereto a new section to read as follows:

87-30     1.  The State Controller shall adopt regulations establishing a

87-31   fee of $25 that an agency shall charge a person for each check or

87-32   draft returned to the agency because the person had insufficient

87-33   money or credit with the drawee to pay the check or draft, or

87-34   because the person stopped payment on the check or draft.

87-35     2.  Notwithstanding any specific statute or regulation to the

87-36   contrary, an agency may only charge and collect a fee for a check

87-37   or draft returned to the agency because the person has

87-38   insufficient money or credit, or because the person stopped

87-39   payment on the check or draft, in accordance with the regulations

87-40   adopted by the State Controller pursuant to this section.

87-41     3.  For the purposes of this section, “agency” does not include

87-42   the Department of Taxation, Nevada Gaming Commission or

87-43   State Gaming Control Board.

88-1      Sec. 164.50.  Chapter 387 of NRS is hereby amended by

88-2  adding thereto a new section to read as follows:

88-3      1.  On or before July 1 of each year, the Department, in

88-4   consultation with the Budget Division of the Department of

88-5   Administration and the Fiscal Analysis Division of the Legislative

88-6   Counsel Bureau, shall develop or revise, as applicable, a formula

88-7   for determining the minimum amount of money that each school

88-8   district is required to expend each fiscal year for textbooks,

88-9   instructional supplies and instructional hardware. The formula

88-10   must be used only to develop expenditure requirements and must

88-11   not be used to alter the distribution of money for basic support to

88-12   school districts.

88-13     2.  Upon approval of the formula pursuant to subsection 1, the

88-14   Department shall provide written notice to each school district

88-15   within the first 30 days of each fiscal year that sets forth the

88-16   required minimum combined amount of money that the school

88-17   district must expend for textbooks, instructional supplies and

88-18   instructional hardware for that fiscal year.

88-19     3.  On or before January 1 of each year, the Department shall

88-20   determine whether each school district has expended, during the

88-21   immediately preceding fiscal year, the required minimum amount

88-22   of money set forth in the notice provided pursuant to subsection 2.

88-23   In making this determination, the Department shall use the report

88-24   submitted by the school district pursuant to NRS 387.303.

88-25     4.  Except as otherwise provided in subsection 5, if the

88-26   Department determines that a school district has not expended the

88-27   required minimum amount of money set forth in the notice

88-28   provided pursuant to subsection 2, a reduction must be made from

88-29   the basic support allocation otherwise payable to that school

88-30   district in an amount that is equal to the difference between the

88-31   actual combined expenditure for textbooks, instructional supplies

88-32   and instructional hardware and the minimum required combined

88-33   expenditure set forth in the notice provided pursuant to

88-34   subsection 2. A reduction in the amount of the basic support

88-35   allocation pursuant to this subsection:

88-36     (a) Does not reduce the amount that the school district is

88-37   required to expend on textbooks, instructional supplies and

88-38   instructional hardware in the current fiscal year; and

88-39     (b) Must not exceed the amount of basic support that was

88-40   provided to the school district for the fiscal year in which the

88-41   minimum expenditure amount was not satisfied.

88-42     5.  If the actual enrollment of pupils in a school district is less

88-43   than the enrollment included in the projections used in the school

88-44   district’s biennial budget submitted pursuant to NRS 387.303, the

88-45   required expenditure for textbooks, instructional supplies and

89-1  instructional hardware pursuant to this section must be reduced

89-2  proportionately.

89-3      Sec. 164.60.  NRS 387.205 is hereby amended to read as

89-4   follows:

89-5      387.205  1.  Subject to the limitations set forth in NRS

89-6   387.207 [,] and section 164.50 of this act,money on deposit in the

89-7   county school district fund or in a separate account, if the board of

89-8   trustees of a school district has elected to establish such an account

89-9   pursuant to the provisions of NRS 354.603, must be used for:

89-10     (a) Maintenance and operation of the public schools controlled

89-11   by the county school district.

89-12     (b) Payment of premiums for Nevada industrial insurance.

89-13     (c) Rent of schoolhouses.

89-14     (d) Construction, furnishing or rental of teacherages, when

89-15   approved by the Superintendent of Public Instruction.

89-16     (e) Transportation of pupils, including the purchase of new

89-17   buses.

89-18     (f) Programs of nutrition, if such expenditures do not curtail the

89-19   established school program or make it necessary to shorten the

89-20   school term, and each pupil furnished lunch whose parent or

89-21   guardian is financially able so to do pays at least the actual cost of

89-22   the lunch.

89-23     (g) Membership fees, dues and contributions to an

89-24   interscholastic activities association.

89-25     (h) Repayment of a loan made from the State Permanent School

89-26   Fund pursuant to NRS 387.526.

89-27     2.  Subject to the limitations set forth in NRS 387.207[,] and

89-28   section 164.50 of this act, money on deposit in the county school

89-29   district fund, or in a separate account, if the board of trustees of a

89-30   school district has elected to establish such an account pursuant to

89-31   the provisions of NRS 354.603, when available, may be used for:

89-32     (a) Purchase of sites for school facilities.

89-33     (b) Purchase of buildings for school use.

89-34     (c) Repair and construction of buildings for school use.

89-35     Sec. 164.70.  NRS 387.207 is hereby amended to read as

89-36   follows:

89-37      387.207  1.  Except as otherwise provided in this section, in

89-38   each school year a school district shall spend for [textbooks,]

89-39   library books and [supplies and materials relating to instruction,

89-40   including, without limitation,] software for computers[,] an amount

89-41   of money, expressed as an amount per pupil, that is at least equal to

89-42   the average of the total amount of money that was expended per

89-43   year by the school district for those items in the immediately

89-44   preceding 3 years.

89-45     2.  Except as otherwise provided in this section, in each school

89-46   year a school district shall spend for the purchase of equipment

90-1  relating to instruction, including, without limitation, equipment for

90-2  telecommunications and for the purchase of equipment relating to

90-3   the transportation of pupils, an amount of money, expressed as an

90-4   amount per pupil, that is at least equal to the average of the total

90-5   amount of money that was expended per year by the school district

90-6   for those items in the immediately preceding 3 years.

90-7      3.  Except as otherwise provided in this section, in each school

90-8   year a school district shall spend for the maintenance and repair of

90-9   equipment, vehicles, and buildings and facilities an amount of

90-10   money, expressed as an amount per pupil, that is at least equal to

90-11   the average of the total amount of money that was expended per

90-12   year by the school district for those items in the immediately

90-13   preceding 3 years, excluding any amount of money derived from

90-14   the proceeds of bonds.

90-15     4.  A school district may satisfy the expenditures required by

90-16   subsections 1, 2 and 3 if the school district spends an aggregate

90-17   amount of money for all the items identified in those subsections

90-18   that is at least equal to the average of the total amount of money

90-19   expended by the school district per year for all those items in the

90-20   immediately preceding 3 years.

90-21     5.  A school district is not required to satisfy the expenditures

90-22   required by this section for a school year in which:

90-23     (a) The total number of pupils who are enrolled in public

90-24   schools within the school district has declined from the

90-25   immediately preceding school year; or

90-26     (b) The total revenue available in the general fund of the school

90-27   district has declined from the immediately preceding school year.

90-28     Sec. 165.  NRS 388.750 is hereby amended to read as follows:

90-29      388.750  1.  An educational foundation:

90-30     (a) Shall comply with the provisions of chapter 241 of NRS;

90-31     (b) Except as otherwise provided in subsection 2, shall make its

90-32   records public and open to inspection pursuant to NRS 239.010;

90-33   and

90-34     (c) Is exempt from the tax on transfer of real property pursuant

90-35   to subsection [14] 12 of NRS 375.090.

90-36     2.  An educational foundation is not required to disclose the

90-37   names of the contributors to the foundation or the amount of their

90-38   contributions. The educational foundation shall, upon request, allow

90-39   a contributor to examine, during regular business hours, any record,

90-40   document or other information of the foundation relating to that

90-41   contributor.

90-42     3.  As used in this section, “educational foundation” means a

90-43   nonprofit corporation, association or institution or a charitable

90-44   organization that is:

90-45     (a) Organized and operated exclusively for the purpose of

90-46   supporting one or more kindergartens, elementary schools, junior

90-47   high or middle schools or high schools, or any combination thereof;

91-1      (b) Formed pursuant to the laws of this state; and

91-2      (c) Exempt from taxation pursuant to 26 U.S.C. § 501(c)(3).

91-3      Sec. 165.2.  NRS 391.165 is hereby amended to read as

91-4   follows:

91-5      391.165  1.  Except as otherwise provided in subsection 3 [of

91-6   this section] and except as otherwise required as a result of NRS

91-7   286.537, the board of trustees of a school district shall pay the cost

91-8   for a licensed teacher to purchase one-fifth of a year of service

91-9   pursuant to subsection 2 of NRS 286.300 if:

91-10     (a) The teacher is a member of the Public Employees’

91-11   Retirement System and has at least 5 years of service;

91-12     (b) The teacher has been employed as a licensed teacher in this

91-13   state for at least 5 consecutive school years, regardless of whether

91-14   the employment was with one or more school districts in this state;

91-15     (c) Each evaluation of the teacher conducted pursuant to NRS

91-16   391.3125 is at least satisfactory for the years of employment

91-17   required by paragraph (b); and

91-18     (d) In addition to the years of employment required by

91-19   paragraph (b), the teacher has been employed as a licensed teacher

91-20   for [1 school year] 2 school yearsat a school within the school

91-21   district [which, for that school year, carries] during his

91-22   employment at the school:

91-23         (1) Which carried the designation of demonstrating need for

91-24   improvement [pursuant to NRS 385.367.] ; or

91-25         (2) At which at least 65 percent of the pupils who are

91-26   enrolled in the school are children who are at risk.

91-27  The provisions of this paragraph do not require consecutive years

91-28   of employment or employment at the same school within the

91-29   school district.

91-30     2.  Except as otherwise provided in subsection 3, the board of

91-31   trustees of a school district shall pay the cost for a licensed teacher

91-32   to purchase one-fifth of a year of service for each year that a

91-33   teacher [is employed as a teacher at a school within the school

91-34   district that is described in paragraph (d)] satisfies the

91-35   requirements of

91-36  subsection 1.

91-37     3.  In no event may the years of service purchased by a licensed

91-38   teacher as a result of subsection 2 of NRS 286.300 exceed 5 years.

91-39     4.  The board of trustees of a school district shall not:

91-40     (a) Assign or reassign a licensed teacher to circumvent the

91-41   requirements of this section.

91-42     (b) Include[,] as part of a teacher’s salary[,] the costs of paying

91-43   the teacher to purchase service pursuant to this section.

91-44     5.  As used in this section[, “service”] :

91-45     (a) A child is “at risk” if he is eligible for free or reduced-price

91-46   lunches pursuant to 42 U.S.C. §§ 1751 et seq.

91-47     (b) “Service” has the meaning ascribed to it in NRS 286.078.

92-1      Sec. 165.4.  NRS 391.165 is hereby amended to read as

92-2  follows:

92-3      391.165  1.  Except as otherwise provided in subsection 3 and

92-4   except as otherwise required as a result of NRS 286.537, the board

92-5   of trustees of a school district shall pay the cost for a licensed

92-6   teacher or licensed school psychologistto purchase one-fifth of a

92-7   year of service pursuant to subsection 2 of NRS 286.300 if:

92-8      (a) The teacher or school psychologist is a member of the Public

92-9   Employees’ Retirement System and has at least 5 years of service;

92-10     (b) The teacher or school psychologisthas been employed as a

92-11   licensed teacher or licensed school psychologist in this state for at

92-12   least 5 consecutive school years, regardless of whether the

92-13   employment was with one or more school districts in this state;

92-14     (c) Each evaluation of the teacher or school psychologist

92-15   conducted pursuant to NRS 391.3125 is at least satisfactory for the

92-16   years of employment required by paragraph (b); and

92-17     (d) In addition to the years of employment required by

92-18   paragraph (b) [, the] :

92-19         (1) The teacher has been employed as a licensed teacher for

92-20   2 school years at a school within the school district during his

92-21   employment at the school:

92-22         [(1)] (I) Which carriedthe designation of demonstrating

92-23   need for improvement; or

92-24         [(2)] (II) At which at least 65 percent of the pupils who are

92-25   enrolled in the school are children who are at risk[.] ;

92-26         (2) The teacher holds an endorsement in the field of

92-27   mathematics, science, special education or English as a second

92-28   language and has been employed for at least 1 school year to

92-29   teach in the subject area for which he holds an endorsement; or

92-30         (3) The school psychologist has been employed as a

92-31   licensed school psychologist for at least 1 school year.

92-32  The provisions of this paragraph do not require consecutive years of

92-33   employment or employment at the same school within the school

92-34   district.

92-35     2.  Except as otherwise provided in subsection 3, the board of

92-36   trustees of a school district shall pay the cost for a licensed teacher

92-37   or school psychologistto purchase one-fifth of a year of service for

92-38   each year that a teacher or school psychologist satisfies the

92-39   requirements of subsection 1. If, in 1 school year, a teacher

92-40   satisfies the criteria set forth in both subparagraphs (1) and (2) of

92-41   paragraph (d) of subsection 1, the school district in which the

92-42   teacher is employed is not required to pay for more than one-fifth

92-43   of a year of service pursuant to subsection 2 of NRS 286.300 for

92-44   that school year.

93-1      3.  In no event may the years of service purchased by a licensed

93-2  teacher or school psychologist as a result of subsection 2 of NRS

93-3   286.300 exceed 5 years.

93-4      4.  The board of trustees of a school district shall not:

93-5      (a) Assign or reassign a licensed teacher or school psychologist

93-6   to circumvent the requirements of this section.

93-7      (b) Include[,] as part of a teacher’s or school psychologist’s

93-8   salary[,] the costs of paying the teacher or school psychologistto

93-9   purchase service pursuant to this section.

93-10     5.  As used in this section:

93-11     (a) A child is “at risk” if he is eligible for free or reduced-price

93-12   lunches pursuant to 42 U.S.C. §§ 1751 et seq.

93-13     (b) “Service” has the meaning ascribed to it in NRS 286.078.

93-14     Sec. 166.  NRS 396.405 is hereby amended to read as follows:

93-15      396.405  1.  A university foundation:

93-16     (a) Shall comply with the provisions of chapter 241 of NRS;

93-17     (b) Except as otherwise provided in subsection 2, shall make its

93-18   records public and open to inspection pursuant to NRS 239.010;

93-19     (c) Is exempt from the tax on transfers of real property pursuant

93-20   to subsection [14] 13 of NRS 379.090; and

93-21     (d) May allow a president or an administrator of the university

93-22   or community college which it supports to serve as a member of its

93-23   governing body.

93-24     2.  A university foundation is not required to disclose the name

93-25   of any contributor or potential contributor to the university

93-26   foundation, the amount of his contribution or any information

93-27   which may reveal or lead to the discovery of his identity. The

93-28   university foundation shall, upon request, allow a contributor to

93-29   examine, during regular business hours, any record, document or

93-30   other information of the foundation relating to that contributor.

93-31     3.  As used in this section, “university foundation” means a

93-32   nonprofit corporation, association or institution or a charitable

93-33   organization that is:

93-34     (a) Organized and operated exclusively for the purpose of

93-35   supporting a university or a community college;

93-36     (b) Formed pursuant to the laws of this state; and

93-37     (c) Exempt from taxation pursuant to 26 U.S.C. § 501(c)(3).

93-38     Sec. 166.5.  NRS 414.135 is hereby amended to read as

93-39   follows:

93-40      414.135  1.  There is hereby created the Emergency Assistance

93-41   [Account] Subaccount within the Disaster Relief [Fund] Account

93-42   created pursuant to NRS 353.2735. Beginning with the fiscal year

93-43   that begins on July 1, 1999, the State Controller shall, at the end of

93-44   each fiscal year, transfer the interest earned during the previous

93-45   fiscal year on the money in the Disaster Relief [Fund] Account to

93-46   the [Account] Subaccount in an amount not to exceed $500,000.

94-1      2.  The Division of Emergency Management of the Department

94-2  of Public Safety shall administer the [Account.] Subaccount. The

94-3   Division may adopt regulations authorized by this section before,

94-4   on or after July 1, 1999.

94-5      3.  All expenditures from the [Account] Subaccount must be

94-6   approved in advance by the Division. Except as otherwise provided

94-7   in subsection 4, all money in the [Account] Subaccount must be

94-8   expended solely to:

94-9      (a) Provide supplemental emergency assistance to this state or to

94-10   local governments in this state that are severely and adversely

94-11   affected by a natural, technological or man-made emergency or

94-12   disaster for which available resources of this state or the local

94-13   government are inadequate to provide a satisfactory remedy; and

94-14     (b) Pay any actual expenses incurred by the Division for

94-15   administration during a natural, technological or man-made

94-16   emergency or disaster.

94-17     4.  Beginning with the fiscal year that begins on July 1, 1999, if

94-18   any balance remains in the [Account] Subaccount at the end of a

94-19   fiscal year and the balance has not otherwise been committed for

94-20   expenditure, the Division may, with the approval of the Interim

94-21   Finance Committee, allocate all or any portion of the remaining

94-22   balance, not to exceed $250,000, to this state or to a local

94-23   government to:

94-24     (a) Purchase equipment or supplies required for emergency

94-25   management;

94-26     (b) Provide training to personnel related to emergency

94-27   management; and

94-28     (c) Carry out the provisions of NRS 392.600 to 392.656,

94-29   inclusive.

94-30     5.  Beginning with the fiscal year that begins on July 1, 1999,

94-31   the Division shall, at the end of each quarter of a fiscal year, submit

94-32   to the Interim Finance Committee a report of the expenditures made

94-33   from the [Account] Subaccount for the previous quarter.

94-34     6.  The Division shall adopt such regulations as are necessary to

94-35   administer the [Account.] Subaccount.

94-36     7.  The Division may adopt regulations to provide for

94-37   reimbursement of expenditures made from the [Account.]

94-38   Subaccount. If the Division requires such reimbursement, the

94-39   Attorney General shall take such action as is necessary to recover

94-40   the amount of any unpaid reimbursement plus interest at a rate

94-41   determined pursuant to NRS 17.130, computed from the date on

94-42   which the money was removed from the [Fund,] Account, upon

94-43   request by the Division.

95-1      Sec. 167.  NRS 459.3824 is hereby amended to read as

95-2  follows:

95-3      459.3824  1.  The owner of a regulated facility shall pay to the

95-4   Division an annual fee based on the fiscal year. The annual fee for

95-5   each facility is the sum of a base fee set by the State Environmental

95-6   Commission and any additional fee imposed by the Commission

95-7   pursuant to subsection 2. The annual fee must be prorated and may

95-8   not be refunded.

95-9      2.  The State Environmental Commission may impose an

95-10   additional fee upon the owner of a regulated facility in an amount

95-11   determined by the Commission to be necessary to enable the

95-12   Division to carry out its duties pursuant to NRS 459.380 to

95-13   459.3874, inclusive. The additional fee must be based on a

95-14   graduated schedule adopted by the Commission which takes into

95-15   consideration the quantity of hazardous substances located at each

95-16   facility.

95-17     3.  After the payment of the initial annual fee, the Division shall

95-18   send the owner of a regulated facility a bill in July for the annual

95-19   fee for the fiscal year then beginning which is based on the

95-20   applicable reports for the preceding year.

95-21     4.  The owner of a regulated facility shall submit, with any

95-22   payment required by this section, the business license number

95-23   assigned by the Department of Taxation [, for the imposition and

95-24   collection of taxes pursuant to chapter 364A of NRS, to the

95-25   business for which the payment is made.] upon compliance by the

95-26   owner with section 108 of this act.

95-27     5.  All fees collected pursuant to this section and penalties

95-28   collected pursuant to NRS 459.3833, 459.3834 and 459.3874, and

95-29   any interest earned thereon, must be deposited with the State

95-30   Treasurer for credit to the Fund for Precaution Against Chemical

95-31   Accidents, which is hereby created as a special revenue fund.

95-32     Sec. 168.  NRS 463.0136 is hereby amended to read as

95-33   follows:

95-34      463.0136  “Associated equipment” means:

95-35     1.  Any equipment or mechanical, electromechanical or

95-36   electronic contrivance, component or machine used remotely or

95-37   directly in connection with gaming, any game, race book or sports

95-38   pool that would not otherwise be classified as a gaming device,

95-39   including dice, playing cards, links which connect to progressive

95-40   slot machines, equipment which affects the proper reporting of

95-41   gross revenue, computerized systems of betting at a race book or

95-42   sports pool, computerized systems for monitoring slot machines

95-43   and devices for weighing or counting money; or

95-44     2.  A computerized system for recordation of sales for use in an

95-45   area subject to the [casino entertainment] tax imposed pursuant to

95-46   [NRS 463.401.] section 78 of this act.

96-1      Sec. 169.  NRS 463.270 is hereby amended to read as follows:

96-2      463.270  1.  Subject to the power of the Board to deny, revoke,

96-3   suspend, condition or limit licenses, any state license in force may

96-4   be renewed by the Board for the next succeeding license period

96-5   upon proper application for renewal and payment of state license

96-6   fees and taxes as required by law and the regulations of the Board.

96-7      2.  All state gaming licenses are subject to renewal on the [1st]

96-8   first day of each January and all quarterly state gaming licenses on

96-9   the [1st] first day of each calendar quarter thereafter.

96-10     3.  Application for renewal must be filed with the Board , and

96-11   all state license fees and taxes required by law, including , without

96-12   limitation , NRS 463.370, 463.373 to 463.3855, inclusive,

96-13   [463.401,] 463.660, 464.015 and 464.040, and section 78 of this

96-14   act must be paid to the Board on or before the dates respectively

96-15   provided by law for each fee or tax.

96-16     4.  Application for renewal of licenses for slot machines only

96-17   must be made by the operators of the locations where such

96-18   machines are situated.

96-19     5.  Any person failing to pay any state license fees or taxes due

96-20   at the times respectively provided shall pay in addition to such

96-21   license fees or taxes a penalty of not less than $50 or 25 percent of

96-22   the amount due, whichever is the greater, but not more than $1,000

96-23   if the fees or taxes are less than 10 days late and in no case in

96-24   excess of $5,000. The penalty must be collected as are other

96-25   charges, license fees and penalties under this chapter.

96-26     6.  Any person who operates, carries on or exposes for play any

96-27   gambling game, gaming device or slot machine or who

96-28   manufactures, sells or distributes any gaming device, equipment,

96-29   material or machine used in gaming[,] after his license becomes

96-30   subject to renewal, and thereafter fails to apply for renewal as

96-31   provided in this section, is guilty of a misdemeanor and, in addition

96-32   to the penalties provided by law, is liable to the State of Nevada for

96-33   all license fees, taxes and penalties which would have been due

96-34   upon application for renewal.

96-35     7.  If any licensee or other person fails to renew his license as

96-36   provided in this section , the Board may order the immediate

96-37   closure of all his gaming activity until the license is renewed by the

96-38   payment of the necessary fees, taxes, interest and any penalties.

96-39   Except for a license for which fees are based on the gross revenue

96-40   of the licensee, failure to renew a license within 30 days after the

96-41   date required by this chapter shall be deemed a surrender of the

96-42   license.

96-43     8.  The voluntary surrender of a license by a licensee does not

96-44   become effective until accepted in the manner provided in the

96-45   regulations of the Board. The surrender of a license does not relieve

96-46   the former licensee of any penalties, fines, fees, taxes or interest

96-47   due.

97-1      Sec. 169.5.  NRS 463.370 is hereby amended to read as

97-2  follows:

97-3      463.370  1.  Except as otherwise provided in NRS 463.373,

97-4   the Commission shall charge and collect from each licensee a

97-5   license fee based upon all the gross revenue of the licensee as

97-6   follows:

97-7      (a) Three and one-half percent of all the gross revenue of the

97-8   licensee which does not exceed $50,000 per calendar month;

97-9      (b) Four and one-half percent of all the gross revenue of the

97-10   licensee which exceeds $50,000 per calendar month and does not

97-11   exceed $134,000 per calendar month; and

97-12     (c) Six and [one-quarter] three-quarters percent of all the gross

97-13   revenue of the licensee which exceeds $134,000 per calendar

97-14   month.

97-15     2.  Unless the licensee has been operating for less than a full

97-16   calendar month, the Commission shall charge and collect the fee

97-17   prescribed in subsection 1, based upon the gross revenue for the

97-18   preceding calendar month, on or before the 24th day of the

97-19   following month. Except for the fee based on the first full month of

97-20   operation, the fee is an estimated payment of the license fee for the

97-21   third month following the month whose gross revenue is used as its

97-22   basis.

97-23     3.  When a licensee has been operating for less than a full

97-24   calendar month, the Commission shall charge and collect the fee

97-25   prescribed in subsection 1, based on the gross revenue received

97-26   during that month, on or before the 24th day of the following

97-27   calendar month of operation. After the first full calendar month of

97-28   operation, the Commission shall charge and collect the fee based on

97-29   the gross revenue received during that month, on or before the 24th

97-30   day of the following calendar month. The payment of the fee due

97-31   for the first full calendar month of operation must be accompanied

97-32   by the payment of a fee equal to three times the fee for the first full

97-33   calendar month. This additional amount is an estimated payment of

97-34   the license fees for the next 3 calendar months. Thereafter, each

97-35   license fee must be paid in the manner described in subsection 2.

97-36   Any deposit held by the Commission on July 1, 1969, must be

97-37   treated as an advance estimated payment.

97-38     4.  All revenue received from any game or gaming device

97-39   which is operated on the premises of a licensee, regardless of

97-40   whether any portion of the revenue is shared with any other person,

97-41   must be attributed to the licensee for the purposes of this section

97-42   and counted as part of the gross revenue of the licensee. Any other

97-43   person, including, without limitation, an operator of an inter-casino

97-44   linked system, who is authorized to receive a share of the revenue

97-45   from any game, gaming device or inter-casino linked system that is

97-46   operated on the premises of a licensee is liable to the licensee for

97-47   that person’s proportionate share of the license fees paid by the

98-1  licensee pursuant to this section and shall remit or credit the full

98-2  proportionate share to the licensee on or before the 24th day of each

98-3   calendar month. The proportionate share of an operator of an inter

98-4  -casino linked system must be based on all compensation and other

98-5   consideration received by the operator of the inter-casino linked

98-6   system, including, without limitation, amounts that accrue to the

98-7   meter of the primary progressive jackpot of the inter-casino linked

98-8   system and amounts that fund the reserves of such a jackpot,

98-9   subject to all appropriate adjustments for deductions, credits, offsets

98-10   and exclusions that the licensee is entitled to take or receive

98-11   pursuant to the provisions of this chapter. A licensee is not liable to

98-12   any other person authorized to receive a share of the licensee’s

98-13   revenue from any game, gaming device or inter-casino linked

98-14   system that is operated on the premises of the licensee for that

98-15   person’s proportionate share of the license fees to be remitted or

98-16   credited to the licensee by that person pursuant to this section.

98-17     5.  An operator of an inter-casino linked system shall not enter

98-18   into any agreement or arrangement with a licensee that provides for

98-19   the operator of the inter-casino linked system to be liable to the

98-20   licensee for less than its full proportionate share of the license fees

98-21   paid by the licensee pursuant to this section, whether accomplished

98-22   through a rebate, refund, charge-back or otherwise.

98-23     6.  Any person required to pay a fee pursuant to this section

98-24   shall file with the Commission, on or before the 24th day of each

98-25   calendar month, a report showing the amount of all gross revenue

98-26   received during the preceding calendar month. Each report must be

98-27   accompanied by:

98-28     (a) The fee due based on the revenue of the month covered by

98-29   the report; and

98-30     (b) An adjustment for the difference between the estimated fee

98-31   previously paid for the month covered by the report, if any, and

98-32  the fee due for the actual gross revenue earned in that month. If the

98-33   adjustment is less than zero, a credit must be applied to the

98-34   estimated fee due with that report.

98-35     7.  If the amount of license fees required to be reported and paid

98-36   pursuant to this section is later determined to be greater or less than

98-37   the amount actually reported and paid, the Commission shall:

98-38     (a) Charge and collect the additional license fees determined to

98-39   be due, with interest thereon until paid; or

98-40     (b) Refund any overpayment to the person entitled thereto

98-41   pursuant to this chapter, with interest thereon.

98-42  Interest pursuant to paragraph (a) must be computed at the rate

98-43   prescribed in NRS 17.130 from the first day of the first month

98-44   following the due date of the additional license fees until paid.

98-45   Interest pursuant to paragraph (b) must be computed at one-half the

99-1  rate prescribed in NRS 17.130 from the first day of the first month

99-2  following the date of overpayment until paid.

99-3      8.  Failure to pay the fees provided for in this section shall be

99-4   deemed a surrender of the license at the expiration of the period for

99-5   which the estimated payment of fees has been made, as established

99-6   in subsection 2.

99-7      9.  Except as otherwise provided in NRS 463.386, the amount

99-8   of the fee prescribed in subsection 1 must not be prorated.

99-9      10.  Except as otherwise provided in NRS 463.386, if a licensee

99-10   ceases operation, the Commission shall:

99-11     (a) Charge and collect the additional license fees determined to

99-12   be due with interest computed pursuant to paragraph (a) of

99-13   subsection 7; or

99-14     (b) Refund any overpayment to the licensee with interest

99-15   computed pursuant to paragraph (b) of subsection 7,

99-16  based upon the gross revenue of the licensee during the last 3

99-17   months immediately preceding the cessation of operation, or

99-18   portions of those last 3 months.

99-19     11.  If in any month, the amount of gross revenue is less than

99-20   zero, the licensee may offset the loss against gross revenue in

99-21   succeeding months until the loss has been fully offset.

99-22     12.  If in any month, the amount of the license fee due is less

99-23   than zero, the licensee is entitled to receive a credit against any

99-24   license fees due in succeeding months until the credit has been fully

99-25   offset.

99-26     Sec. 170.  NRS 463.373 is hereby amended to read as follows:

99-27      463.373  1.  Before issuing a state gaming license to an

99-28   applicant for a restricted operation, the Commission shall charge

99-29   and collect from him for each slot machine for each quarter year:

99-30     (a) A license fee of [$61] $81 for each slot machine if he will

99-31   have at least one but not more than five slot machines.

99-32     (b) A license fee of [$305 plus $106] $405 plus $141 for each

99-33   slot machine in excess of five if he will have at least six but not

99-34   more than 15 slot machines.

99-35     2.  The Commission shall charge and collect the fee prescribed

99-36   in subsection 1:

99-37     (a) On or before the last day of the last month in a calendar

99-38   quarter, for the ensuing calendar quarter, from a licensee whose

99-39   operation is continuing.

99-40     (b) In advance from a licensee who begins operation or puts

99-41   additional slot machines into play during a calendar quarter.

99-42     3.  Except as otherwise provided in NRS 463.386, no proration

99-43   of the fee prescribed in subsection 1 may be allowed for any reason.

99-44     4.  The operator of the location where slot machines are situated

99-45   shall pay the fee prescribed in subsection 1 upon the total number

99-46   of

100-1  slot machines situated in that location, whether or not the machines

100-2  are owned by one or more licensee-owners.

100-3     Sec. 171.  NRS 463.401 is hereby amended to read as follows:

100-4      463.401  1.  In addition to any other license fees and taxes

100-5   imposed by this chapter, a casino entertainment tax equivalent to 10

100-6   percent of all amounts paid for admission, food, refreshments and

100-7   merchandise is hereby levied, except as otherwise provided in

100-8   subsection 2, upon each licensed gaming establishment in this state

100-9   where [music and dancing privileges or any other] live

100-10   entertainment is provided to the patrons [in a cabaret, nightclub,

100-11   cocktail lounge or casino showroom in connection with the serving

100-12   or selling of food or refreshments or the selling of any

100-13   merchandise.] of the licensed gaming establishment. Amounts paid

100-14   for gratuities directly or indirectly remitted to employees of the

100-15   licensee or for service charges, including those imposed in

100-16   connection with use of credit cards or debit cards, that are collected

100-17   and retained by persons other than the licensee are not taxable

100-18   pursuant to this section.

100-19    2.  A licensed gaming establishment is not subject to tax

100-20   pursuant to this section if:

100-21    (a) The establishment is licensed for less than 51 slot machines,

100-22   less than six games, or any combination of slot machines and games

100-23   within those respective limits [;

100-24    (b) The entertainment is presented in a facility that would not

100-25   have been subject to taxation pursuant to 26 U.S.C. § 4231(6) as

100-26   that provision existed in 1965;

100-27    (c) The entertainment is presented in a facility that would have

100-28   been subject to taxation pursuant to 26 U.S.C. § 4231(1), (2), (3),

100-29   (4) or (5) as those provisions existed in 1965; or

100-30    (d) In other cases, if:

100-31        (1) No distilled spirits, wine or beer is served or permitted to

100-32   be consumed;

100-33        (2) Only light refreshments are served;

100-34        (3) Where space is provided for dancing, no charge is made

100-35   for dancing; and

100-36        (4) Where music is provided or permitted, the music is

100-37   provided without any charge to the owner, lessee or operator of the

100-38   establishment or to any concessionaire.] ; or

100-39    (b) The facility in which the live entertainment is provided has

100-40   a maximum seating capacity that is at least 7,500.

100-41    3. The tax imposed by this section does not apply to

100-42   [merchandise] :

100-43    (a) Live entertainment that this state is prohibited from taxing

100-44   under the Constitution, laws or treaties of the United States or the

100-45   Nevada Constitution.

101-1     (b) Merchandise sold outside the facility in which the live

101-2  entertainment is presented, unless the purchase of the merchandise

101-3   entitles the purchaser to admission to the entertainment.

101-4     (c) Any live entertainment that is provided by or entirely for

101-5   the benefit of a nonprofit organization that is recognized as

101-6   exempt from taxation pursuant to 26 U.S.C. § 501(c).

101-7     (d) Live entertainment that is provided at a trade show.

101-8     (e) Music performed by musicians who move constantly

101-9   through the audience if no other form of live entertainment is

101-10   afforded to the patrons.

101-11    (f) Any boxing contest or exhibition governed by the provisions

101-12   of chapter 467 of NRS.

101-13    (g) Live entertainment that is provided or occurs at private

101-14   meetings or dinners attended by members of a particular

101-15   organization or by a casual assemblage and the purpose of the

101-16   event is not primarily for entertainment.

101-17    (h) Live entertainment presented in a common area of a

101-18   shopping mall, unless the entertainment is provided in a facility

101-19   located within the mall.

101-20    4.  The tax imposed by this section must be paid by the licensee

101-21   of the establishment.

101-22    5.  As used in this section, “live entertainment” means any

101-23   activity provided for pleasure, enjoyment, recreation, relaxation,

101-24   diversion or other similar purpose by a person or persons who are

101-25   physically present when providing that activity to a patron or

101-26   group of patrons who are physically present.

101-27    Sec. 172.  NRS 463.4055 is hereby amended to read as

101-28   follows:

101-29      463.4055  Any ticket for admission to [a cabaret, nightclub,

101-30   cocktail lounge or casino showroom] an activity subject to the tax

101-31   imposed by NRS 463.401 must state whether the casino

101-32   entertainment tax is included in the price of the ticket. If the ticket

101-33   does not include such a statement, the licensed gaming

101-34   establishment shall pay the casino entertainment tax on the face

101-35   amount of the ticket.

101-36    Sec. 173.  NRS 463.408 is hereby amended to read as follows:

101-37      463.408  1.  As used in this section, “holidays or special

101-38   events” refers to periods during which the influx of tourist activity

101-39   in this state or any area thereof may require additional or alternative

101-40   industry accommodation as determined by the Board.

101-41    2.  Any licensee holding a valid license under this chapter may

101-42   apply to the Board, on application forms prescribed by the Board,

101-43   for a holiday or special event permit to:

101-44    (a) Increase the licensee’s game operations during holidays or

101-45   special events; or

102-1     (b) Provide persons who are attending a special event with

102-2  gaming in an area of the licensee’s establishment to which access by

102-3   the general public may be restricted.

102-4     3.  The application must be filed with the Board at least 15 days

102-5   before the date of the holiday or special event.

102-6     4.  If the Board approves the application, it shall issue to the

102-7   licensee a permit to operate presently existing games or any

102-8   additional games in designated areas of the licensee’s

102-9   establishment. The number of additional games must not exceed 50

102-10   percent of the number of games operated by the licensee at the time

102-11   the application is filed. The permit must state the period for which

102-12   it is issued and the number, if any, of additional games allowed. For

102-13   purposes of computation, any fractional game must be counted as

102-14   one full game. The licensee shall present any such permit on the

102-15   demand of any inspecting agent of the Board or Commission.

102-16    5.  Before issuing any permit, the Board shall charge and collect

102-17   from the licensee a fee of $14 per game per day for each day the

102-18   permit is effective. The fees are in lieu of the fees required under

102-19   NRS 463.380, 463.383 and 463.390.

102-20    6.  The additional games allowed under a permit must not be

102-21   counted in computing the [casino entertainment tax under NRS

102-22   463.401.] tax imposed by section 78 of this act.

102-23    7.  If any such additional games are not removed at the time the

102-24   permit expires, the licensee is immediately subject to the fees

102-25   provided for in this chapter.

102-26    Sec. 173.5.  NRS 463.770 is hereby amended to read as

102-27   follows:

102-28      463.770  1.  All gross revenue from operating interactive

102-29   gaming received by an establishment licensed to operate interactive

102-30   gaming, regardless of whether any portion of the revenue is shared

102-31   with another person, must be attributed to the licensee and counted

102-32   as part of the gross revenue of the licensee for the purpose of

102-33   computing the license fee required by NRS 463.370.

102-34    2.  A manufacturer of interactive gaming systems who is

102-35   authorized by an agreement to receive a share of the revenue from

102-36   an interactive gaming system from an establishment licensed to

102-37   operate interactive gaming is liable to the establishment for a

102-38   portion of the license fee paid pursuant to subsection 1. The portion

102-39   for which the manufacturer of interactive gaming systems is liable

102-40   is [6.25] 6.75 percent of the amount of revenue to which the

102-41   manufacturer of interactive gaming systems is entitled pursuant to

102-42   the agreement.

102-43    3.  For the purposes of subsection 2, the amount of revenue to

102-44   which the manufacturer of interactive gaming systems is entitled

102-45   pursuant to an agreement to share the revenue from an interactive

102-46   gaming system:

103-1     (a) Includes all revenue of the manufacturer of interactive

103-2  gaming systems that is his share of the revenue from the interactive

103-3   gaming system pursuant to the agreement; and

103-4     (b) Does not include revenue that is the fixed purchase price for

103-5   the sale of a component of the interactive gaming system.

103-6     Sec. 173.7.  NRS 481.079 is hereby amended to read as

103-7   follows:

103-8      481.079  1.  Except as otherwise provided by specific statute,

103-9   all taxes, license fees and money collected [pursuant to NRS

103-10   481.0475] by the Department must be deposited with the State

103-11   Treasurer to the credit of the Motor Vehicle Fund.

103-12    2.  If a check or any other method of payment accepted by the

103-13   Department in payment of such fees [pursuant to NRS 481.0475] is

103-14   dishonored upon presentation for payment:

103-15    (a) The drawer or any other person responsible for payment of

103-16   the fee is subject to a [service charge of $25,] fee in the amount

103-17   established by the State Controller pursuant to section 164.38 of

103-18   this act in addition to any other penalties provided by law; and

103-19    (b) The Department may require that future payments from the

103-20   person be made by cashier’s check, money order, traveler’s check

103-21   or cash.

103-22    3.  The Department may adjust the amount of a deposit made

103-23   with the State Treasurer to the credit of the Motor Vehicle Fund for

103-24   any cash shortage or overage resulting from the collection of fees.

103-25    Sec. 174.  NRS 612.265 is hereby amended to read as follows:

103-26      612.265  1.  Except as otherwise provided in this section,

103-27   information obtained from any employing unit or person pursuant

103-28   to the administration of this chapter and any determination as to the

103-29   benefit rights of any person is confidential and may not be

103-30   disclosed or be open to public inspection in any manner which

103-31   would reveal the person’s or employing unit’s identity.

103-32    2.  Any claimant or his legal representative is entitled to

103-33   information from the records of the Division, to the extent

103-34   necessary for the proper presentation of his claim in any proceeding

103-35   pursuant to this chapter. A claimant or an employing unit is not

103-36   entitled to information from the records of the Division for any

103-37   other purpose.

103-38    3.  Subject to such restrictions as the Administrator may by

103-39   regulation prescribe, the information obtained by the Division may

103-40   be made available to:

103-41    (a) Any agency of this or any other state or any federal agency

103-42   charged with the administration or enforcement of laws relating to

103-43   unemployment compensation, public assistance, workers’

103-44   compensation or labor and industrial relations, or the maintenance

103-45   of a system of public employment offices;

103-46    (b) Any state or local agency for the enforcement of child

103-47   support;

104-1     (c) The Internal Revenue Service of the Department of the

104-2  Treasury;

104-3     (d) The Department of Taxation; and

104-4     (e) The State Contractors’ Board in the performance of its duties

104-5   to enforce the provisions of chapter 624 of NRS.

104-6  Information obtained in connection with the administration of the

104-7   Employment Service may be made available to persons or agencies

104-8   for purposes appropriate to the operation of a public employment

104-9   service or a public assistance program.

104-10    4.  Upon written request made by a public officer of a local

104-11   government, the Administrator shall furnish from the records of the

104-12   Division the name, address and place of employment of any person

104-13   listed in the records of employment of the Division. The request

104-14   must set forth the social security number of the person about whom

104-15   the request is made and contain a statement signed by proper

104-16   authority of the local government certifying that the request is made

104-17   to allow the proper authority to enforce a law to recover a debt or

104-18   obligation owed to the local government. The information obtained

104-19   by the local government is confidential and may not be used or

104-20   disclosed for any purpose other than the collection of a debt or

104-21   obligation owed to that local government. The Administrator may

104-22   charge a reasonable fee for the cost of providing the requested

104-23   information.

104-24    5.  The Administrator may publish or otherwise provide

104-25   information on the names of employers, their addresses, their type

104-26   or class of business or industry, and the approximate number of

104-27   employees employed by each such employer, if the information

104-28   released will assist unemployed persons to obtain employment or

104-29   will be generally useful in developing and diversifying the

104-30   economic interests of this state. Upon request by a state agency

104-31   which is able to demonstrate that its intended use of the information

104-32   will benefit the residents of this state, the Administrator may, in

104-33   addition to the information listed in this subsection, disclose the

104-34   number of employees employed by each employer and the total

104-35   wages paid by each employer. The Administrator may charge a fee

104-36   to cover the actual costs of any administrative expenses relating to

104-37   the disclosure of this information to a state agency. The

104-38   Administrator may require the state agency to certify in writing that

104-39   the agency will take all actions necessary to maintain the

104-40   confidentiality of the information and prevent its unauthorized

104-41   disclosure.

104-42    6.  Upon request therefor the Administrator shall furnish to any

104-43   agency of the United States charged with the administration of

104-44   public works or assistance through public employment, and may

104-45   furnish to any state agency similarly charged, the name, address,

104-46   ordinary occupation and employment status of each recipient of

105-1  benefits and the recipient’s rights to further benefits pursuant to this

105-2  chapter.

105-3     7.  To further a current criminal investigation, the chief

105-4   executive officer of any law enforcement agency of this state may

105-5   submit a written request to the Administrator that he furnish, from

105-6   the records of the Division, the name, address and place of

105-7   employment of any person listed in the records of employment of

105-8   the Division. The request must set forth the social security number

105-9   of the person about whom the request is made and contain a

105-10   statement signed by the chief executive officer certifying that the

105-11   request is made to further a criminal investigation currently being

105-12   conducted by the agency. Upon receipt of such a request, the

105-13   Administrator shall furnish the information requested. He may

105-14   charge a fee to cover the actual costs of any related administrative

105-15   expenses.

105-16    8.  In addition to the provisions of subsection 5, the

105-17   Administrator shall provide lists containing the names and

105-18   addresses of employers, [the number of employees employed by

105-19   each employer] and information regarding the [total] wages paid

105-20   by each employer to the Department of Taxation, upon request, for

105-21   use in verifying returns for the [business tax.] taxes imposed

105-22   pursuant to sections 2 to 24, inclusive, and 40 to 63, inclusive, of

105-23   this act. The Administrator may charge a fee to cover the actual

105-24   costs of any related administrative expenses.

105-25    9.  A private carrier that provides industrial insurance in this

105-26   state shall submit to the Administrator a list containing the name of

105-27   each person who received benefits pursuant to chapters 616A to

105-28   616D, inclusive, or 617 of NRS during the preceding month and

105-29   request that he compare the information so provided with the

105-30   records of the Division regarding persons claiming benefits

105-31   pursuant to chapter 612 of NRS for the same period. The

105-32   information submitted by the private carrier must be in a form

105-33   determined by the Administrator and must contain the social

105-34   security number of each such person. Upon receipt of the request,

105-35   the Administrator shall make such a comparison and, if it appears

105-36   from the information submitted that a person is simultaneously

105-37   claiming benefits under chapter 612 of NRS and under chapters

105-38   616A to 616D, inclusive, or 617 of NRS, the Administrator shall

105-39   notify the Attorney General or any other appropriate law

105-40   enforcement agency. The Administrator shall charge a fee to cover

105-41   the actual costs of any related administrative expenses.

105-42    10.  The Administrator may request the Comptroller of the

105-43   Currency of the United States to cause an examination of the

105-44   correctness of any return or report of any national banking

105-45   association rendered pursuant to the provisions of this chapter, and

105-46   may in connection with the request transmit any such report or

106-1  return to the Comptroller of the Currency of the United States as

106-2  provided in Section 3305(c) of the Internal Revenue Code of 1954.

106-3     11.  If any employee or member of the Board of Review, the

106-4   Administrator or any employee of the Administrator, in violation of

106-5   the provisions of this section, discloses information obtained from

106-6   any employing unit or person in the administration of this chapter,

106-7   or if any person who has obtained a list of applicants for work, or of

106-8   claimants or recipients of benefits pursuant to this chapter uses or

106-9   permits the use of the list for any political purpose, he is guilty of a

106-10   gross misdemeanor.

106-11    12.  All letters, reports or communications of any kind, oral or

106-12   written, from the employer or employee to each other or to the

106-13   Division or any of its agents, representatives or employees are

106-14   privileged and must not be the subject matter or basis for any

106-15   lawsuit if the letter, report or communication is written, sent,

106-16   delivered or prepared pursuant to the requirements of this chapter.

106-17    Sec. 175.  NRS 612.618 is hereby amended to read as follows:

106-18      612.618  1.  If a check is tendered on or before the due date in

106-19   payment of contributions but is afterward dishonored by the

106-20   financial institution on which it is drawn, the check does not

106-21   constitute timely payment unless the Administrator determines that

106-22   dishonor occurred because of fault on the part of the financial

106-23   institution.

106-24    2.  The Administrator [may] shall charge an additional fee [of

106-25   not more than $25] in the amount established by the State

106-26   Controller pursuant to section 164.38 of this act for handling

106-27   against a person who presents a check afterward dishonored. The

106-28   fee must be deposited in the Unemployment Compensation

106-29   Administration Fund.

106-30    Sec. 176.  NRS 616B.012 is hereby amended to read as

106-31   follows:

106-32      616B.012  1.  Except as otherwise provided in this section and

106-33   in NRS 616B.015, 616B.021 and 616C.205, information obtained

106-34   from any insurer, employer or employee is confidential and may

106-35   not be disclosed or be open to public inspection in any manner

106-36   which would reveal the person’s identity.

106-37    2.  Any claimant or his legal representative is entitled to

106-38   information from the records of the insurer, to the extent necessary

106-39   for the proper presentation of a claim in any proceeding under

106-40   chapters 616A to 616D, inclusive, or chapter 617 of NRS.

106-41    3.  The Division and Administrator are entitled to information

106-42   from the records of the insurer which is necessary for the

106-43   performance of their duties. The Administrator may, by regulation,

106-44   prescribe the manner in which otherwise confidential information

106-45   may be made available to:

107-1     (a) Any agency of this or any other state charged with the

107-2  administration or enforcement of laws relating to industrial

107-3   insurance, unemployment compensation, public assistance or labor

107-4   law and industrial relations;

107-5     (b) Any state or local agency for the enforcement of child

107-6   support;

107-7     (c) The Internal Revenue Service of the Department of the

107-8   Treasury;

107-9     (d) The Department of Taxation; and

107-10    (e) The State Contractors’ Board in the performance of its duties

107-11   to enforce the provisions of chapter 624 of NRS.

107-12  Information obtained in connection with the administration of a

107-13   program of industrial insurance may be made available to persons

107-14   or agencies for purposes appropriate to the operation of a program

107-15   of industrial insurance.

107-16    4.  Upon written request made by a public officer of a local

107-17   government, an insurer shall furnish from its records the name,

107-18   address and place of employment of any person listed in its records.

107-19   The request must set forth the social security number of the person

107-20   about whom the request is made and contain a statement signed by

107-21   proper authority of the local government certifying that the request

107-22   is made to allow the proper authority to enforce a law to recover a

107-23   debt or obligation owed to the local government. The information

107-24   obtained by the local government is confidential and may not be

107-25   used or disclosed for any purpose other than the collection of a debt

107-26   or obligation owed to that local government. The insurer may

107-27   charge a reasonable fee for the cost of providing the requested

107-28   information.

107-29    5.  To further a current criminal investigation, the chief

107-30   executive officer of any law enforcement agency of this state may

107-31   submit to the administrator a written request for the name, address

107-32   and place of employment of any person listed in the records of an

107-33   insurer. The request must set forth the social security number of the

107-34   person about whom the request is made and contain a statement

107-35   signed by the chief executive officer certifying that the request is

107-36   made to further a criminal investigation currently being conducted

107-37   by the agency. Upon receipt of a request, the Administrator shall

107-38   instruct the insurer to furnish the information requested. Upon

107-39   receipt of such an instruction, the insurer shall furnish the

107-40   information requested. The insurer may charge a reasonable fee to

107-41   cover any related administrative expenses.

107-42    6.  Upon request by the Department of Taxation, the

107-43   Administrator shall provide:

107-44    (a) Lists containing the names and addresses of employers; and

107-45    (b) Other information concerning employers collected and

107-46   maintained by the Administrator or the Division to carry out the

108-1  purposes of chapters 616A to 616D, inclusive, or chapter 617 of

108-2  NRS,

108-3  to the Department for its use in verifying returns for the [business

108-4   tax.] taxes imposed pursuant to sections 2 to 24, inclusive, and 40

108-5   to 63, inclusive, of this act. The Administrator may charge a

108-6   reasonable fee to cover any related administrative expenses.

108-7     7.  Any person who, in violation of this section, discloses

108-8   information obtained from files of claimants or policyholders or

108-9   obtains a list of claimants or policyholders under chapters 616A to

108-10   616D, inclusive, or chapter 617 of NRS and uses or permits the use

108-11   of the list for any political purposes, is guilty of a gross

108-12   misdemeanor.

108-13    8.  All letters, reports or communications of any kind, oral or

108-14   written, from the insurer, or any of its agents, representatives or

108-15   employees are privileged and must not be the subject matter or

108-16   basis for any lawsuit if the letter, report or communication is

108-17   written, sent, delivered or prepared pursuant to the requirements of

108-18   chapters 616A to 616D, inclusive, or chapter 617 of NRS.

108-19    Sec. 177.  (Deleted.)

108-20    Sec. 178.  NRS 616B.679 is hereby amended to read as

108-21   follows:

108-22      616B.679  1.  Each application must include:

108-23    (a) The applicant’s name and title of his position with the

108-24   employee leasing company.

108-25    (b) The applicant’s age, place of birth and social security

108-26   number.

108-27    (c) The applicant’s address.

108-28    (d) The business address of the employee leasing company.

108-29    (e) The business address of the resident agent of the employee

108-30   leasing company, if the applicant is not the resident agent.

108-31    (f) If the applicant is a:

108-32        (1) Partnership, the name of the partnership and the name,

108-33   address, age, social security number and title of each partner.

108-34        (2) Corporation, the name of the corporation and the name,

108-35   address, age, social security number and title of each officer of the

108-36   corporation.

108-37    (g) Proof of:

108-38        (1) [The payment of any taxes required by chapter 364A of

108-39   NRS.] Compliance with the provisions of section 108 of this act.

108-40        (2) The payment of any premiums for industrial insurance

108-41   required by chapters 616A to 617, inclusive, of NRS.

108-42        (3) The payment of contributions or payments in lieu of

108-43   contributions required by chapter 612 of NRS.

108-44        (4) Insurance coverage for any benefit plan from an insurer

108-45   authorized pursuant to title 57 of NRS that is offered by the

108-46   employee leasing company to its employees.

109-1     (h) Any other information the Administrator requires.

109-2     2.  Each application must be notarized and signed under penalty

109-3   of perjury:

109-4     (a) If the applicant is a sole proprietorship, by the sole

109-5   proprietor.

109-6     (b) If the applicant is a partnership, by each partner.

109-7     (c) If the applicant is a corporation, by each officer of the

109-8   corporation.

109-9     3.  An applicant shall submit to the Administrator any change in

109-10   the information required by this section within 30 days after the

109-11   change occurs. The Administrator may revoke the certificate of

109-12   registration of an employee leasing company which fails to comply

109-13   with the provisions of NRS 616B.670 to 616B.697, inclusive.

109-14    4.  If an insurer cancels an employee leasing company’s policy,

109-15   the insurer shall immediately notify the Administrator in writing.

109-16   The notice must comply with the provisions of NRS 687B.310 to

109-17   687B.355, inclusive, and must be served personally on or sent by

109-18   first-class mail or electronic transmission to the Administrator.

109-19    Sec. 179.  NRS 616B.691 is hereby amended to read as

109-20   follows:

109-21      616B.691  1.  For the purposes of chapters [364A,] 612 and

109-22   616A to 617, inclusive, of NRS, an employee leasing company

109-23   which complies with the provisions of NRS 616B.670 to 616B.697,

109-24   inclusive, shall be deemed to be the employer of the employees it

109-25   leases to a client company.

109-26    2.  An employee leasing company shall be deemed to be the

109-27   employer of its leased employees for the purposes of sponsoring

109-28   and maintaining any benefit plans.

109-29    3.  An employee leasing company shall not offer its employees

109-30   any self-funded insurance program. An employee leasing company

109-31   shall not act as a self-insured employer or be a member of an

109-32   association of self-insured public or private employers pursuant to

109-33   chapters 616A to 616D, inclusive, or chapter 617 of NRS or

109-34   pursuant to title 57 of NRS.

109-35    4.  If an employee leasing company fails to:

109-36    (a) Pay any contributions, premiums, forfeits or interest due; or

109-37    (b) Submit any reports or other information required,

109-38  pursuant to this chapter or chapter 612, 616A, 616C, 616D or 617 of

109-39   NRS, the client company is jointly and severally liable for the

109-40   contributions, premiums, forfeits or interest attributable to the

109-41   wages of the employees leased to it by the employee leasing

109-42   company.

109-43    Sec. 180.  NRS 623A.240 is hereby amended to read as

109-44   follows:

109-45      623A.240  1.  The following fees must be prescribed by the

109-46   Board and must not exceed the following amounts:

 

110-1         Application fee    $200.00

110-2         Examination fee    100.00,

110-3  plus the actual

110-4  cost of the

110-5  examination

110-6         Certificate of registration    25.00

110-7         Annual renewal fee    200.00

110-8         Reinstatement fee    300.00

110-9         Delinquency fee    50.00

110-10        Change of address fee   10.00

110-11       Copy of a document, per page....   .25

 

110-12    2.  In addition to the fees set forth in subsection 1, the Board

110-13   may charge and collect a fee for any other service it provides. The

110-14   fee must not exceed the cost incurred by the Board to provide the

110-15   service.

110-16    3.  The Board may authorize a landscape architect intern to pay

110-17   the application fee or any portion of that fee during any period in

110-18   which he is the holder of a certificate to practice as a landscape

110-19   architect intern. If a landscape architect intern pays the fee or any

110-20   portion of the fee during that period, the Board shall credit the

110-21   amount paid by him towards the entire amount of the application

110-22   fee for the certificate of registration required pursuant to this

110-23   section.

110-24    4.  The fees prescribed by the Board pursuant to this section

110-25   must be paid in United States currency in the form of a check,

110-26   cashier’s check or money order. If any check submitted to the

110-27   Board is dishonored upon presentation for payment, repayment of

110-28   the fee, including the fee for a returned check[,] in the amount

110-29   established by the State Controller pursuant to section 164.38 of

110-30   this act, must be made by money order or certified check.

110-31    5.  The fees prescribed by the Board pursuant to this section are

110-32   nonrefundable.

110-33    Sec. 181.  NRS 634.135 is hereby amended to read as follows:

110-34      634.135  1.  The Board may charge and collect fees not to

110-35   exceed:

 

110-36  For an application for a license to practice

110-37   chiropractic$200.00

110-38  For an examination for a license to practice

110-39   chiropractic200.00

110-40  For an application for, and the issuance of, a

110-41   certificate as a chiropractor’s assistant100.00

110-42  For an examination for a certificate as a

110-43   chiropractor’s assistant100.00

110-44  For the issuance of a license to practice chiropractic300.00

111-1  For the annual renewal of a license to practice

111-2  chiropractic$300.00

111-3  For the annual renewal of an inactive license to

111-4   practice chiropractic100.00

111-5  For the annual renewal of a certificate as a

111-6   chiropractor’s assistant50.00

111-7  For the restoration to active status of an inactive

111-8   license to practice chiropractic300.00

111-9  For reinstating a license to practice chiropractic

111-10   which has been suspended or revoked500.00

111-11  For reinstating a certificate as a chiropractor’s

111-12   assistant which has been suspended pursuant to

111-13   NRS 634.130100.00

111-14  For a review of any subject on the examination25.00

111-15  For the issuance of a duplicate license or for

111-16   changing the name on a license35.00

111-17  For written certification of licensure25.00

111-18  For providing a list of persons who are licensed to

111-19   practice chiropractic to a person who is not

111-20   licensed to practice chiropractic25.00

111-21  For providing a list of persons who were licensed to

111-22   practice chiropractic following the most recent

111-23   examination of the Board to a person who is not

111-24   licensed to practice chiropractic10.00

111-25  For a set of mailing labels containing the names and

111-26   addresses of the persons who are licensed to

111-27   practice chiropractic in this state35.00

111-28  [For a check made payable to the Board that is

111-29   dishonored upon presentation for payment25.00]

111-30  For providing a copy of the statutes, regulations and

111-31   other rules governing the practice of chiropractic in

111-32   this state to a person who is not licensed to practice

111-33   chiropractic25.00

111-34  For each page of a list of continuing education

111-35   courses that have been approved by the Board  .50

111-36  For an application to a preceptor program offered

111-37   by the Board to graduates of chiropractic schools or

111-38   colleges35.00

111-39  For a review by the Board of a course offered by a

111-40   chiropractic school or college or a course of

111-41   continuing education in chiropractic10.00

 

111-42    2.  In addition to the fees set forth in subsection 1, the Board

111-43   may charge and collect reasonable and necessary fees for any other

111-44   service it provides.

112-1     3.  For a check made payable to the Board that is dishonored

112-2  upon presentation for payment, the Board shall assess and collect

112-3   a fee in the amount established by the State Controller pursuant

112-4   to section 164.38 of this act.

112-5     Sec. 181.30.  NRS 645B.060 is hereby amended to read as

112-6   follows:

112-7      645B.060  1.  Subject to the administrative control of the

112-8   Director of the Department of Business and Industry, the

112-9   Commissioner shall exercise general supervision and control over

112-10   mortgage brokers doing business in this state.

112-11    2.  In addition to the other duties imposed upon him by law, the

112-12   Commissioner shall:

112-13    (a) Adopt any regulations that are necessary to carry out the

112-14   provisions of this chapter, except as to loan brokerage fees.

112-15    (b) Conduct such investigations as may be necessary to

112-16   determine whether any person has violated any provision of this

112-17   chapter, a regulation adopted pursuant to this chapter or an order of

112-18   the Commissioner.

112-19    (c) Conduct an annual examination of each mortgage broker

112-20   doing business in this state. The annual examination must include,

112-21   without limitation, a formal exit review with the mortgage broker.

112-22   The Commissioner shall adopt regulations prescribing:

112-23        (1) Standards for determining the rating of each mortgage

112-24   broker based upon the results of the annual examination; and

112-25        (2) Procedures for resolving any objections made by the

112-26   mortgage broker to the results of the annual examination. The

112-27   results of the annual examination may not be opened to public

112-28   inspection pursuant to NRS 645B.090 until any objections made by

112-29   the mortgage broker have been decided by the Commissioner.

112-30    (d) Conduct such other examinations, periodic or special audits,

112-31   investigations and hearings as may be necessary and proper for the

112-32   efficient administration of the laws of this state regarding mortgage

112-33   brokers and mortgage agents. The Commissioner shall adopt

112-34   regulations specifying the general guidelines that will be followed

112-35   when a periodic or special audit of a mortgage broker is conducted

112-36   pursuant to this chapter.

112-37    (e) Classify as confidential certain records and information

112-38   obtained by the Division when those matters are obtained from a

112-39   governmental agency upon the express condition that they remain

112-40   confidential. This paragraph does not limit examination by [the] :

112-41        (1) The Legislative Auditor[.] ; or

112-42        (2) The Department of Taxation if necessary to carry out

112-43   the provisions of sections 2 to 24, inclusive, of this act.

112-44    (f) Conduct such examinations and investigations as are

112-45   necessary to ensure that mortgage brokers meet the requirements of

113-1  this chapter for obtaining a license, both at the time of the

113-2  application for a license and thereafter on a continuing basis.

113-3     3.  For each special audit, investigation or examination, a

113-4   mortgage broker shall pay a fee based on the rate established

113-5   pursuant to NRS 658.101.

113-6     Sec. 181.32.  NRS 645B.670 is hereby amended to read as

113-7   follows:

113-8      645B.670  Except as otherwise provided in NRS 645B.690:

113-9     1.  For each violation committed by an applicant, whether or

113-10   not he is issued a license, the Commissioner may impose upon the

113-11   applicant an administrative fine of not more than $10,000, if the

113-12   applicant:

113-13    (a) Has knowingly made or caused to be made to the

113-14   Commissioner any false representation of material fact;

113-15    (b) Has suppressed or withheld from the Commissioner any

113-16   information which the applicant possesses and which, if submitted

113-17   by him, would have rendered the applicant ineligible to be licensed

113-18   pursuant to the provisions of this chapter; or

113-19    (c) Has violated any provision of this chapter, a regulation

113-20   adopted pursuant to this chapter or an order of the Commissioner in

113-21   completing and filing his application for a license or during the

113-22   course of the investigation of his application for a license.

113-23    2.  For each violation committed by a licensee, the

113-24   Commissioner may impose upon the licensee an administrative fine

113-25   of not more than $10,000, may suspend, revoke or place conditions

113-26   upon his license, or may do both, if the licensee, whether or not

113-27   acting as such:

113-28    (a) Is insolvent;

113-29    (b) Is grossly negligent or incompetent in performing any act for

113-30   which he is required to be licensed pursuant to the provisions of this

113-31   chapter;

113-32    (c) Does not conduct his business in accordance with law or has

113-33   violated any provision of this chapter, a regulation adopted pursuant

113-34   to this chapter or an order of the Commissioner;

113-35    (d) Is in such financial condition that he cannot continue in

113-36   business with safety to his customers;

113-37    (e) Has made a material misrepresentation in connection with

113-38   any transaction governed by this chapter;

113-39    (f) Has suppressed or withheld from a client any material facts,

113-40   data or other information relating to any transaction governed by

113-41   the provisions of this chapter which the licensee knew or, by the

113-42   exercise of reasonable diligence, should have known;

113-43    (g) Has knowingly made or caused to be made to the

113-44   Commissioner any false representation of material fact or has

113-45   suppressed or withheld from the Commissioner any information

113-46   which the licensee possesses and which, if submitted by him, would

114-1  have rendered the licensee ineligible to be licensed pursuant to the

114-2  provisions of this chapter;

114-3     (h) Has failed to account to persons interested for all money

114-4   received for a trust account;

114-5     (i) Has refused to permit an examination by the Commissioner

114-6   of his books and affairs or has refused or failed, within a reasonable

114-7   time, to furnish any information or make any report that may be

114-8   required by the Commissioner pursuant to the provisions of this

114-9   chapter or a regulation adopted pursuant to this chapter;

114-10    (j) Has been convicted of, or entered a plea of nolo contendere

114-11   to, a felony or any crime involving fraud, misrepresentation or

114-12   moral turpitude;

114-13    (k) Has refused or failed to pay, within a reasonable time, any

114-14   fees, assessments, costs or expenses that the licensee is required to

114-15   pay pursuant to this chapter or a regulation adopted pursuant to this

114-16   chapter;

114-17    (l) Has failed to satisfy a claim made by a client which has been

114-18   reduced to judgment;

114-19    (m) Has failed to account for or to remit any money of a client

114-20   within a reasonable time after a request for an accounting or

114-21   remittal;

114-22    (n) Has commingled the money or other property of a client

114-23   with his own or has converted the money or property of others to

114-24   his own use;

114-25    (o) Has engaged in any other conduct constituting a deceitful,

114-26   fraudulent or dishonest business practice;

114-27    (p) Has repeatedly violated the policies and procedures of the

114-28   mortgage broker;

114-29    (q) Has failed to exercise reasonable supervision over the

114-30   activities of a mortgage agent as required by NRS 645B.460;

114-31    (r) Has instructed a mortgage agent to commit an act that would

114-32   be cause for the revocation of the license of the mortgage broker,

114-33   whether or not the mortgage agent commits the act;

114-34    (s) Has employed a person as a mortgage agent or authorized a

114-35   person to be associated with the licensee as a mortgage agent at a

114-36   time when the licensee knew or, in light of all the surrounding facts

114-37   and circumstances, reasonably should have known that the person:

114-38        (1) Had been convicted of, or entered a plea of nolo

114-39   contendere to, a felony or any crime involving fraud,

114-40   misrepresentation or moral turpitude; or

114-41        (2) Had a financial services license or registration suspended

114-42   or revoked within the immediately preceding 10 years; [or]

114-43    (t) Has failed to pay a tax as required pursuant to the

114-44   provisions of sections 2 to 24, inclusive, of this act; or

114-45    (u) Has not conducted verifiable business as a mortgage broker

114-46   for 12 consecutive months, except in the case of a new applicant.

115-1  The Commissioner shall determine whether a mortgage broker is

115-2  conducting business by examining the monthly reports of activity

115-3   submitted by the licensee or by conducting an examination of the

115-4   licensee.

115-5     Sec. 181.34.  NRS 645E.300 is hereby amended to read as

115-6   follows:

115-7      645E.300  1.  Subject to the administrative control of the

115-8   Director of the Department of Business and Industry, the

115-9   Commissioner shall exercise general supervision and control over

115-10   mortgage companies doing business in this state.

115-11    2.  In addition to the other duties imposed upon him by law, the

115-12   Commissioner shall:

115-13    (a) Adopt any regulations that are necessary to carry out the

115-14   provisions of this chapter, except as to loan fees.

115-15    (b) Conduct such investigations as may be necessary to

115-16   determine whether any person has violated any provision of this

115-17   chapter, a regulation adopted pursuant to this chapter or an order of

115-18   the Commissioner.

115-19    (c) Conduct an annual examination of each mortgage company

115-20   doing business in this state.

115-21    (d) Conduct such other examinations, periodic or special audits,

115-22   investigations and hearings as may be necessary and proper for the

115-23   efficient administration of the laws of this state regarding mortgage

115-24   companies.

115-25    (e) Classify as confidential certain records and information

115-26   obtained by the Division when those matters are obtained from a

115-27   governmental agency upon the express condition that they remain

115-28   confidential. This paragraph does not limit examination by [the] :

115-29        (1) The Legislative Auditor[.] ; or

115-30        (2) The Department of Taxation if necessary to carry out

115-31   the provisions of sections 2 to 24, inclusive, of this act.

115-32    (f) Conduct such examinations and investigations as are

115-33   necessary to ensure that mortgage companies meet the requirements

115-34   of this chapter for obtaining a license, both at the time of the

115-35   application for a license and thereafter on a continuing basis.

115-36    3.  For each special audit, investigation or examination, a

115-37   mortgage company shall pay a fee based on the rate established

115-38   pursuant to NRS 658.101.

115-39    Sec. 181.36.  NRS 645E.670 is hereby amended to read as

115-40   follows:

115-41      645E.670  1.  For each violation committed by an applicant,

115-42   whether or not he is issued a license, the Commissioner may

115-43   impose upon the applicant an administrative fine of not more than

115-44   $10,000, if the applicant:

115-45    (a) Has knowingly made or caused to be made to the

115-46   Commissioner any false representation of material fact;

116-1     (b) Has suppressed or withheld from the Commissioner any

116-2  information which the applicant possesses and which, if submitted

116-3   by him, would have rendered the applicant ineligible to be licensed

116-4   pursuant to the provisions of this chapter; or

116-5     (c) Has violated any provision of this chapter, a regulation

116-6   adopted pursuant to this chapter or an order of the Commissioner in

116-7   completing and filing his application for a license or during the

116-8   course of the investigation of his application for a license.

116-9     2.  For each violation committed by a licensee, the

116-10   Commissioner may impose upon the licensee an administrative fine

116-11   of not more than $10,000, may suspend, revoke or place conditions

116-12   upon his license, or may do both, if the licensee, whether or not

116-13   acting as such:

116-14    (a) Is insolvent;

116-15    (b) Is grossly negligent or incompetent in performing any act for

116-16   which he is required to be licensed pursuant to the provisions of this

116-17   chapter;

116-18    (c) Does not conduct his business in accordance with law or has

116-19   violated any provision of this chapter, a regulation adopted pursuant

116-20   to this chapter or an order of the Commissioner;

116-21    (d) Is in such financial condition that he cannot continue in

116-22   business with safety to his customers;

116-23    (e) Has made a material misrepresentation in connection with

116-24   any transaction governed by this chapter;

116-25    (f) Has suppressed or withheld from a client any material facts,

116-26   data or other information relating to any transaction governed by

116-27   the provisions of this chapter which the licensee knew or, by the

116-28   exercise of reasonable diligence, should have known;

116-29    (g) Has knowingly made or caused to be made to the

116-30   Commissioner any false representation of material fact or has

116-31   suppressed or withheld from the Commissioner any information

116-32   which the licensee possesses and which, if submitted by him, would

116-33   have rendered the licensee ineligible to be licensed pursuant to the

116-34   provisions of this chapter;

116-35    (h) Has failed to account to persons interested for all money

116-36   received for a trust account;

116-37    (i) Has refused to permit an examination by the Commissioner

116-38   of his books and affairs or has refused or failed, within a reasonable

116-39   time, to furnish any information or make any report that may be

116-40   required by the Commissioner pursuant to the provisions of this

116-41   chapter or a regulation adopted pursuant to this chapter;

116-42    (j) Has been convicted of, or entered a plea of nolo contendere

116-43   to, a felony or any crime involving fraud, misrepresentation or

116-44   moral turpitude;

116-45    (k) Has refused or failed to pay, within a reasonable time, any

116-46   fees, assessments, costs or expenses that the licensee is required to

117-1  pay pursuant to this chapter or a regulation adopted pursuant to this

117-2  chapter;

117-3     (l) Has failed to pay a tax as required pursuant to the

117-4   provisions of sections 2 to 24, inclusive, of this act;

117-5     (m)  Has failed to satisfy a claim made by a client which has

117-6   been reduced to judgment;

117-7     [(m)] (n) Has failed to account for or to remit any money of a

117-8   client within a reasonable time after a request for an accounting or

117-9   remittal;

117-10    [(n)] (o) Has commingled the money or other property of a

117-11   client with his own or has converted the money or property of

117-12   others to his own use; or

117-13    [(o)] (p) Has engaged in any other conduct constituting a

117-14   deceitful, fraudulent or dishonest business practice.

117-15    Sec. 181.38.  NRS 649.395 is hereby amended to read as

117-16   follows:

117-17      649.395  1.  The Commissioner may impose an administrative

117-18   fine, not to exceed $500 for each violation, or suspend or revoke the

117-19   license of a collection agency, or both impose a fine and suspend or

117-20   revoke the license, by an order made in writing and filed in his

117-21   office and served on the licensee by registered or certified mail at

117-22   the address shown in the records of the Commissioner, if:

117-23    (a) The licensee is adjudged liable in any court of law for breach

117-24   of any bond given under the provisions of this chapter; [or]

117-25    (b) After notice and hearing, the licensee is found guilty of:

117-26        (1) Fraud or misrepresentation;

117-27        (2) An act or omission inconsistent with the faithful

117-28   discharge of his duties and obligations; or

117-29        (3) A violation of any provision of this chapter[.] ; or

117-30    (c) The Commissioner determines that the licensee has failed

117-31   to pay a tax as required pursuant to the provisions of sections 2 to

117-32   24, inclusive, of this act.

117-33    2.  The Commissioner may suspend or revoke the license of a

117-34   collection agency without notice and hearing if:

117-35    (a) The suspension or revocation is necessary for the immediate

117-36   protection of the public; and

117-37    (b) The licensee is afforded a hearing to contest the suspension

117-38   or revocation within 20 days after the written order of suspension or

117-39   revocation is served upon the licensee.

117-40    3.  Upon revocation of his license, all rights of the licensee

117-41   under this chapter terminate, and no application may be received

117-42   from any person whose license has once been revoked.

117-43    Sec. 181.40.  NRS 658.151 is hereby amended to read as

117-44   follows:

117-45      658.151  1.  The Commissioner may forthwith take possession

117-46   of the business and property of any depository institution to which

118-1  this title or title 56 of NRS applies when it appears that the

118-2  depository institution:

118-3     (a) Has violated its charter or any laws applicable thereto.

118-4     (b) Is conducting its business in an unauthorized or unsafe

118-5   manner.

118-6     (c) Is in an unsafe or unsound condition to transact its business.

118-7     (d) Has an impairment of its stockholders’ or members’ equity.

118-8     (e) Has refused to pay its depositors in accordance with the

118-9   terms on which such deposits were received, or has refused to pay

118-10   its holders of certificates of indebtedness or investment in

118-11   accordance with the terms upon which those certificates of

118-12   indebtedness or investment were sold.

118-13    (f) Has become otherwise insolvent.

118-14    (g) Has neglected or refused to comply with the terms of a

118-15   lawful order of the Commissioner.

118-16    (h) Has refused, upon proper demand, to submit its records,

118-17   affairs and concerns for inspection and examination of an appointed

118-18   or authorized examiner of the Commissioner.

118-19    (i) Has made a voluntary assignment of its assets to trustees.

118-20    (j) Has failed to pay a tax as required pursuant to the

118-21   provisions of sections 2 to 24, inclusive, of this act.

118-22    2.  The Commissioner also may forthwith take possession of the

118-23   business and property of any depository institution to which this

118-24   title or title 56 of NRS applies when it appears that the officers of

118-25   the depository institution have refused to be examined upon oath

118-26   regarding its affairs.

118-27    Sec. 181.42.  NRS 665.133 is hereby amended to read as

118-28   follows:

118-29      665.133  1.  The records and information described in NRS

118-30   665.130 may be disclosed to:

118-31    (a) An agency of the Federal Government or of another state

118-32   which regulates the financial institution which is the subject of the

118-33   records or information;

118-34    (b) The Director of the Department of Business and Industry for

118-35   his confidential use;

118-36    (c) The State Board of Finance for its confidential use, if the

118-37   report or other information is necessary for the State Board of

118-38   Finance to perform its duties under this title;

118-39    (d) The Department of Taxation for its use in carrying out the

118-40   provisions of sections 2 to 24, inclusive, of this act;

118-41    (e) An entity which insures or guarantees deposits;

118-42    [(e)] (f) A public officer authorized to investigate criminal

118-43   charges in connection with the affairs of the depository institution;

118-44    [(f)] (g) A person preparing a proposal for merging with or

118-45   acquiring an institution or holding company, but only after notice of

118-46   the disclosure has been given to the institution or holding company;

119-1     [(g)] (h) Any person to whom the subject of the report has

119-2  authorized the disclosure;

119-3     [(h)] (i) Any other person if the Commissioner determines, after

119-4   notice and opportunity for hearing, that disclosure is in the public

119-5   interest and outweighs any potential harm to the depository

119-6   institution and its stockholders, members, depositors and creditors;

119-7   and

119-8     [(i)] (j) Any court in a proceeding initiated by the

119-9   Commissioner concerning the financial institution.

119-10    2.  All the reports made available pursuant to this section

119-11   remain the property of the Division of Financial Institutions, and no

119-12   person, agency or authority to whom the reports are made available,

119-13   or any officer, director or employee thereof, may disclose any of

119-14   the reports or any information contained therein, except in

119-15   published statistical material that does not disclose the affairs of

119-16   any natural person or corporation.

119-17    Sec. 181.44.  NRS 673.484 is hereby amended to read as

119-18   follows:

119-19      673.484  The Commissioner may after notice and hearing

119-20   suspend or revoke the charter of any association for [repeated] :

119-21    1.  Repeated failure to abide by the provisions of this chapter or

119-22   the regulations adopted thereunder.

119-23    2.  Failure to pay a tax as required pursuant to the provisions

119-24   of sections 2 to 24, inclusive, of this act.

119-25    Sec. 181.46.  NRS 675.440 is hereby amended to read as

119-26   follows:

119-27      675.440  1.  If the Commissioner has reason to believe that

119-28   grounds for revocation or suspension of a license exist, he shall

119-29   give 20 days’ written notice to the licensee stating the contemplated

119-30   action and, in general, the grounds therefor and set a date for a

119-31   hearing.

119-32    2.  At the conclusion of a hearing, the Commissioner shall:

119-33    (a) Enter a written order either dismissing the charges, revoking

119-34   the license, or suspending the license for a period of not more than

119-35   60 days, which period must include any prior temporary

119-36   suspension. A copy of the order must be sent by registered or

119-37   certified mail to the licensee.

119-38    (b) Impose upon the licensee a fine of $500 for each violation by

119-39   the licensee of any provision of this chapter or any lawful

119-40   regulation adopted under it.

119-41    (c) If a fine is imposed pursuant to this section, enter such order

119-42   as is necessary to recover the costs of the proceeding, including his

119-43   investigative costs and attorney’s fees.

119-44    3.  The grounds for revocation or suspension of a license are

119-45   that:

119-46    (a) The licensee has failed to pay the annual license fee;

120-1     (b) The licensee, either knowingly or without any exercise of

120-2  due care to prevent it, has violated any provision of this chapter or

120-3   any lawful regulation adopted under it;

120-4     (c) The licensee has failed to pay a tax as required pursuant to

120-5   the provisions of sections 2 to 24, inclusive, of this act;

120-6     (d) Any fact or condition exists which would have justified the

120-7   Commissioner in denying the licensee’s original application for a

120-8   license hereunder; or

120-9     [(d)] (e) The applicant failed to open an office for the conduct

120-10   of the business authorized under this chapter within 120 days from

120-11   the date the license was issued, or has failed to remain open for the

120-12   conduct of the business for a period of 120 days without good cause

120-13   therefor.

120-14    4.  Any revocation or suspension applies only to the license

120-15   granted to a person for the particular office for which grounds for

120-16   revocation or suspension exist.

120-17    5.  An order suspending or revoking a license becomes effective

120-18   5 days after being entered unless the order specifies otherwise or a

120-19   stay is granted.

120-20    Sec. 181.48.  NRS 676.290 is hereby amended to read as

120-21   follows:

120-22      676.290  1.  The Commissioner may, pursuant to the

120-23   procedure provided in this chapter, deny, suspend or revoke any

120-24   license for which application has been made or which has been

120-25   issued under the provisions of this chapter if he finds, as to the

120-26   licensee, its associates, directors or officers, grounds for action.

120-27    2.  Any one of the following grounds may provide the requisite

120-28   grounds for denial, suspension or revocation:

120-29    (a) Conviction of a felony or of a misdemeanor involving moral

120-30   turpitude.

120-31    (b) Violation of any of the provisions of this chapter or

120-32   regulations of the Commissioner.

120-33    (c) Fraud or deceit in procuring the issuance of the license.

120-34    (d) Continuous course of unfair conduct.

120-35    (e) Insolvency, filing in bankruptcy, receivership or assigning

120-36   for the benefit of creditors by any licensee or applicant for a license

120-37   under this chapter.

120-38    (f) Failure to pay a tax as required pursuant to the provisions

120-39   of sections 2 to 24, inclusive, of this act.

120-40    (g) Failure to pay the fee for renewal or reinstatement of a

120-41   license.

120-42    3.  The Commissioner shall, after notice and hearing, impose

120-43   upon the licensee a fine of $500 for each violation by the licensee

120-44   of any of the provisions of this chapter or regulations of the

120-45   Commissioner. If a fine is imposed pursuant to this section, the

121-1  costs of the proceeding, including investigative costs and attorney’s

121-2  fees, may be recovered by the Commissioner.

121-3     Sec. 181.50.  NRS 677.510 is hereby amended to read as

121-4   follows:

121-5      677.510  1.  If the Commissioner has reason to believe that

121-6   grounds for revocation or suspension of a license exist, he shall

121-7   give 20 days’ written notice to the licensee stating the contemplated

121-8   action and, in general, the grounds therefor and set a date for a

121-9   hearing.

121-10    2.  At the conclusion of a hearing, the Commissioner shall:

121-11   (a) Enter a written order either dismissing the charges, or

121-12   revoking the license, or suspending the license for a period of not

121-13   more than 60 days, which period must include any prior temporary

121-14   suspension. A copy of the order must be sent by registered or

121-15   certified mail to the licensee.

121-16    (b) Impose upon the licensee a fine of $500 for each violation by

121-17   the licensee of any provision of this chapter or any lawful

121-18   regulation adopted pursuant thereto.

121-19    (c) If a fine is imposed pursuant to this section, enter such order

121-20   as is necessary to recover the costs of the proceeding, including his

121-21   investigative costs and attorney’s fees.

121-22    3.  The grounds for revocation or suspension of a license are

121-23   that:

121-24    (a) The licensee has failed to pay the annual license fee;

121-25    (b) The licensee, either knowingly or without any exercise of

121-26   due care to prevent it, has violated any provision of this chapter, or

121-27   any lawful regulation adopted pursuant thereto;

121-28    (c) The licensee has failed to pay a tax as required pursuant to

121-29   the provisions of sections 2 to 24, inclusive, of this act;

121-30    (d) Any fact or condition exists which would have justified the

121-31   Commissioner in denying the licensee’s original application for a

121-32   license hereunder; or

121-33    [(d)] (e) The applicant failed to open an office for the conduct

121-34   of the business authorized under this chapter within 120 days from

121-35   the date the license was issued, or has failed to remain open for the

121-36   conduct of the business for a period of 120 days without good cause

121-37   therefor.

121-38    4.  Any revocation or suspension applies only to the license

121-39   granted to a person for the particular office for which grounds for

121-40   revocation or suspension exist.

121-41    5.  An order suspending or revoking a license becomes effective

121-42   5 days after being entered unless the order specifies otherwise or a

121-43   stay is granted.

122-1     Sec. 182. NRS 679B.228 is hereby amended to read as

122-2  follows:

122-3      679B.228  The Division [may] shall charge a person a fee [of

122-4   $25] in the amount established by the State Controller pursuant to

122-5   section 164.38 of this act for each check returned to the Division

122-6   because the person had insufficient money or credit with the drawee

122-7   to pay the check or because the person stopped payment on the

122-8   check.

122-9     Sec. 183. NRS 687A.130 is hereby amended to read as

122-10   follows:

122-11      687A.130  The Association is exempt from payment of all fees

122-12   and all taxes levied by this state or any of its subdivisions, except

122-13   taxes [levied] :

122-14    1.  Levied on real or personal property[.] ; or

122-15    2.  Imposed pursuant to the provisions of sections 2 to 24,

122-16   inclusive, or 40 to 63, inclusive, of this act.

122-17    Sec. 183.3.  NRS 694C.450 is hereby amended to read as

122-18   follows:

122-19      694C.450  1.  Except as otherwise provided in this section, a

122-20   captive insurer shall pay to the Division, not later than March 1 of

122-21   each year, a tax at the rate of:

122-22    (a) Two-fifths of 1 percent on the first $20,000,000 of its net

122-23   direct premiums;

122-24    (b) One-fifth of 1 percent on the next $20,000,000 of its net

122-25   direct premiums; and

122-26    (c) Seventy-five thousandths of 1 percent on each additional

122-27   dollar of its net direct premiums.

122-28    2.  Except as otherwise provided in this section, a captive

122-29   insurer shall pay to the Division, not later than March 1 of each

122-30   year, a tax at a rate of:

122-31    (a) Two hundred twenty-five thousandths of 1 percent on the

122-32   first $20,000,000 of revenue from assumed reinsurance premiums;

122-33    (b) One hundred fifty thousandths of 1 percent on the next

122-34   $20,000,000 of revenue from assumed reinsurance premiums; and

122-35    (c) Twenty-five thousandths of 1 percent on each additional

122-36   dollar of revenue from assumed reinsurance premiums.

122-37  The tax on reinsurance premiums pursuant to this subsection must

122-38   not be levied on premiums for risks or portions of risks which are

122-39   subject to taxation on a direct basis pursuant to subsection 1. A

122-40   captive insurer is not required to pay any reinsurance premium tax

122-41   pursuant to this subsection on revenue related to the receipt of

122-42   assets by the captive insurer in exchange for the assumption of loss

122-43   reserves and other liabilities of another insurer that is under

122-44   common ownership and control with the captive insurer, if the

122-45   transaction is part of a plan to discontinue the operation of the other

123-1  insurer and the intent of the parties to the transaction is to renew or

123-2  maintain such business with the captive insurer.

123-3     3.  If the sum of the taxes to be paid by a captive insurer

123-4   calculated pursuant to subsections 1 and 2 is less than $5,000 in any

123-5   given year, the captive insurer shall pay a tax of $5,000 for that

123-6   year.

123-7     4.  Two or more captive insurers under common ownership and

123-8   control must be taxed as if they were a single captive insurer.

123-9     5.  Notwithstanding any specific statute to the contrary , [and]

123-10   except as otherwise provided in this subsection, the tax provided for

123-11   by this section constitutes all the taxes collectible pursuant to the

123-12   laws of this state from a captive insurer, and no occupation tax or

123-13   other taxes may be levied or collected from a captive insurer by this

123-14   state or by any county, city or municipality within this state, except

123-15   for taxes imposed pursuant to the provisions of sections 2 to 24,

123-16   inclusive, or 40 to 63, inclusive, of this act and ad valorem taxes

123-17   on real or personal property located in this state used in the

123-18   production of income by the captive insurer.

123-19    6.  Ten percent of the revenues collected from the tax imposed

123-20   pursuant to this section must be deposited with the State Treasurer

123-21   for credit to the Account for the Regulation and Supervision of

123-22   Captive Insurers created pursuant to NRS 694C.460. The remaining

123-23   90 percent of the revenues collected must be deposited with the

123-24   State Treasurer for credit to the State General Fund.

123-25    7.  As used in this section, unless the context otherwise

123-26   requires:

123-27    (a) “Common ownership and control” means:

123-28        (1) In the case of a stock insurer, the direct or indirect

123-29   ownership of 80 percent or more of the outstanding voting stock of

123-30   two or more corporations by the same member or members.

123-31        (2) In the case of a mutual insurer, the direct or indirect

123-32   ownership of 80 percent or more of the surplus and the voting

123-33   power of two or more corporations by the same member or

123-34   members.

123-35    (b) “Net direct premiums” means the direct premiums collected

123-36   or contracted for on policies or contracts of insurance written by a

123-37   captive insurer during the preceding calendar year, less the amounts

123-38   paid to policyholders as return premiums, including dividends on

123-39   unabsorbed premiums or premium deposits returned or credited to

123-40   policyholders.

123-41    Sec. 183.5.  Section 50 of this act is hereby amended to read as

123-42   follows:

123-43      Sec. 50.  1.  There is hereby imposed an excise tax on

123-44   each employer at the rate of [0.7] 0.65 percent of the wages,

123-45   as defined in NRS 612.190, paid by the employer during a

123-46   calendar quarter with respect to employment.

124-1     2.  The tax imposed by this section must not be deducted,

124-2  in whole or in part, from any wages of persons in the

124-3   employment of the employer.

124-4     3.  Each employer shall, on or before the last day of the

124-5   month immediately following each calendar quarter for

124-6   which the employer is required to pay a contribution

124-7   pursuant to NRS 612.535:

124-8      (a) File with the Department:

124-9         (1) A return on a form prescribed by the Department;

124-10   and

124-11        (2) A copy of any report required by the Employment

124-12   Security Division of the Department of Employment,

124-13   Training and Rehabilitation for determining the amount of

124-14   the contribution required pursuant to NRS 612.535 for any

124-15   wages paid by the employer during that calendar quarter; and

124-16      (b) Remit to the Department any tax due pursuant to this

124-17   chapter for that calendar quarter.

124-18    4.  Except as otherwise provided in subsection 5, an

124-19   employer may deduct from the total amount of wages

124-20   reported and upon which the excise tax is imposed pursuant

124-21   this section any amount authorized pursuant to this section

124-22   that is paid by the employer for health insurance or a health

124-23   benefit plan for its employees in the calendar quarter for

124-24   which the tax is paid. The amounts for which the deduction

124-25   is allowed include:

124-26      (a) For an employer providing a program of self

124-27  -insurance for its employees, all amounts paid during the

124-28   calendar quarter for claims, direct administrative services

124-29   costs, including such services provided by the employer, and

124-30   any premiums paid for individual or aggregate stop-loss

124-31   insurance coverage. An employer is not authorized to deduct

124-32   the costs of a program of self-insurance unless the program is

124-33   a qualified employee welfare benefit plan pursuant to the

124-34   Employee Retirement Income Security Act of 1974, 29

124-35   U.S.C. §§ 1001 et seq.

124-36      (b) The premiums for a policy of health insurance or

124-37   reinsurance for a health benefit plan for its employees.

124-38      (c) Any amounts paid by an employer to a Taft-Hartley

124-39   trust formed pursuant to 29 U.S.C. § 186(c)(5) for

124-40   participation in an employee welfare benefit plan.

124-41      (d) Such other similar payments for health care or

124-42   insurance for health care for employees as are authorized by

124-43   the Department.

124-44    5.  An employer may not deduct from the wages upon

124-45   which the excise tax is imposed pursuant this section:

125-1      (a) Amounts paid for health care or premiums paid for

125-2  insurance for an industrial injury or occupational disease for

125-3   which coverage is required pursuant to chapters 616A to

125-4   616D, inclusive, or 617 of NRS; or

125-5      (b) Any payments made by employees for health care or

125-6   health insurance or amounts deducted from the wages of

125-7   employees for such care or insurance.

125-8     6.  An employer claiming the deduction allowed pursuant

125-9   to subsection 4 shall submit with the return filed pursuant to

125-10   subsection 3 proof of the amount paid in the calendar quarter

125-11   that qualifies for the deduction. If the amount of the

125-12   deduction exceeds the amount of reported wages, the excess

125-13   amount may be carried forward to the following calendar

125-14   quarter until the deduction is exhausted.

125-15    7.  As used in this section, “employee welfare benefit

125-16   plan” has the meaning ascribed to it in 29 U.S.C. § 1002.

125-17    Sec. 184.  Section 108 of this act is hereby amended to read as

125-18   follows:

125-19      Sec. 108.  1.  Except as otherwise provided in

125-20   subsection 8, a person shall not conduct a business in this

125-21   state unless he has a business license issued by the

125-22   Department.

125-23    2.  An application for a business license must:

125-24      (a) Be made upon a form prescribed by the Department;

125-25      (b) Set forth the name under which the applicant transacts

125-26   or intends to transact business and the location of his place or

125-27   places of business;

125-28      (c) Declare the estimated number of employees for the

125-29   previous calendar quarter;

125-30      (d) Be accompanied by a fee of $100; and

125-31      (e) Include any other information that the Department

125-32   deems necessary.

125-33    3.  The application must be signed by:

125-34      (a) The owner, if the business is owned by a natural

125-35   person;

125-36      (b) A member or partner, if the business is owned by an

125-37   association or partnership; or

125-38      (c) An officer or some other person specifically

125-39   authorized to sign the application, if the business is owned by

125-40   a corporation.

125-41    4.  If the application is signed pursuant to paragraph (c)

125-42   of subsection 3, written evidence of the signer’s authority

125-43   must be attached to the application.

125-44    5.  A person who has been issued a business license by

125-45   the Department shall submit a fee of $100 to the Department

125-46   on or before the last day of the month in which the

126-1  anniversary date of issuance of the business license occurs in

126-2  each year, unless the person submits a written statement to

126-3   the Department, at least 10 days before the anniversary date,

126-4   indicating that the person will not be conducting business in

126-5   this state after the anniversary date. A person who fails to

126-6   submit the annual fee required pursuant to this subsection

126-7   in a timely manner shall pay a penalty in the amount of

126-8   $100 in addition to the annual fee.

126-9     6.  The business license required to be obtained pursuant

126-10   to this section is in addition to any license to conduct

126-11   business that must be obtained from the local jurisdiction in

126-12   which the business is being conducted.

126-13    7.  For the purposes of sections 102 to 108, inclusive, of

126-14   this act, a person shall be deemed to conduct a business in

126-15   this state if a business for which the person is responsible:

126-16      (a) Is organized pursuant to title 7 of NRS, other than a

126-17   business organized pursuant to chapter 82 or 84 of NRS:

126-18      (b) Has an office or other base of operations in this state;

126-19   or

126-20      (c) Pays wages or other remuneration to a natural person

126-21   who performs in this state any of the duties for which he is

126-22   paid.

126-23    8.  A person who takes part in a trade show or convention

126-24   held in this state for a purpose related to the conduct of a

126-25   business is not required to obtain a business license

126-26   specifically for that event.

126-27    Sec. 185.  Section 6 of chapter 458, Statutes of Nevada 1999,

126-28   at page 2133, is hereby amended to read as follows:

126-29      Sec. 6.  The amendatory provisions of sections 2 to 5,

126-30   inclusive, of this act expire by limitation on October 1,

126-31   2029.

126-32    Sec. 185.1.  Section 19 of Assembly Bill No. 553 of the 72nd

126-33   Session of the Nevada Legislature is hereby amended to read as

126-34   follows:

126-35      Sec. 19. Department of Human Resources.

126-36  For the support of the:

126-37  Department of Human

126-38   Resources

126-39   administration    $891,287    $888,852

126-40  Indian Affairs

126-41   Commission    131,359    133,879

126-42  Developmental

126-43   Disabilities    108,596    108,561

126-44  Community-Based

126-45   Services    2,572,327    2,906,951

127-1  Grants Management

127-2  Unit    $2,862,596    $2,859,663

127-3  Fund for a Healthy

127-4   Nevada    685,135    2,128,180

127-5  Office of the State

127-6   Public Defender    1,130,800    1,125,707

127-7  Division of Health Care

127-8   Financing and Policy:

127-9  Nevada Medicaid    [309,994,739]    [323,521,782]

127-10          308,804,739    321,631,782

127-11  ... Health Care

127-12   Financing and Policy... 1,787,965... 1,818,670

127-13  ... Nevada Check-Up

127-14   Program... 9,079,718... 9,633,520

127-15  Aging Services

127-16   Division:

127-17  ... Aging Services

127-18   Division... 2,941,193... 3,002,643

127-19  ... Senior Services

127-20   Program... 1,293,105... 1,726,630

127-21  ... Senior citizens’

127-22   property tax assistance... 3,623,044... 4,197,507

127-23  ... EPS/Homemaker

127-24   programs... 66,507... 157,425

127-25  Division of Child and Family

127-26   Services:

127-27  ... Juvenile justice

127-28   programs... 707,605... 707,605

127-29  ... UNITY/SACWIS... 2,810,859... 2,855,834

127-30  ... Children and family

127-31   administration... 6,729,770... 6,871,462

127-32  ... Child Care Services... 273,701... 303,036

127-33  ... Nevada Youth

127-34   Training Center... 7,297,312... 7,754,782

127-35  ... Caliente Youth

127-36   Center... 5,624,714... 6,031,929

127-37  ... Youth community

127-38   services... 9,127,477... 9,049,788

127-39  ... Youth alternative

127-40   placement... 1,039,521... 1,039,521

127-41  ... Youth parole

127-42   services... 4,385,659... 4,462,541

128-1  ... Northern Nevada

128-2  child and adolescent

128-3   services... $2,074,367... $2,162,036

128-4  ... Child Welfare

128-5   Integration... 29,544,135... 31,986,727

128-6  Southern Nevada child

128-7   and adolescent

128-8   services    7,234,446    7,982,397

128-9  ... Juvenile

128-10   correctional facility... 3,597,991... 4,771,541

128-11  Health Division:

128-12  ... Office of health

128-13   administration... 589,085... 594,472

128-14  ... Alcohol and drug

128-15   rehabilitation... 3,149,189... 3,168,810

128-16  ... Vital statistics... 685,683... 700,371

128-17  ... Maternal child

128-18   health services... 1,278,193... 1,283,727

128-19  ... Special Children’s

128-20   Clinic... 8,189,272... 8,568,135

128-21  ... Community health

128-22   services... 252,516... 225,735

128-23  ... Consumer

128-24   protection... 1,266,785... 1,284,277

128-25  ... Radiological health... 263,938... 100

128-26  ... Sexually

128-27   transmitted disease

128-28   control... 1,545,894... 1,545,215

128-29  ... Communicable

128-30   disease control... 824,815... 825,030

128-31  ... Emergency medical

128-32   services... 757,041... 758,385

128-33  ... Immunization

128-34   program... 1,497,777... 1,557,492

128-35  ... Health aid to

128-36   counties... 0... 100

128-37  Division of Mental Health and

128-38   Developmental Services:

128-39  ... Division

128-40   administration... 2,302,527... 2,328,910

128-41  ... Mental health

128-42   information system... 422,955... 422,722

129-1  ... Southern Nevada

129-2  adult mental health

129-3   services... $39,330,129... $44,624,326

129-4  ... Northern Nevada

129-5   adult mental health

129-6   services... 19,420,431... 20,949,266

129-7  ... Lakes Crossing

129-8   Center... 5,522,274... 5,574,740

129-9  ... Rural clinics... 6,656,963... 7,218,270

129-10  ... Desert Regional

129-11   Center... 23,911,426... 27,866,635

129-12  ... Sierra Regional

129-13   Center... 12,158,657... 14,106,365

129-14  ... Rural Regional

129-15   Center... 4,409,231... 5,556,937

129-16  ... Family preservation

129-17   program... 944,719... 1,104,396

129-18  Welfare Division:

129-19  ... Welfare

129-20   administration... 7,664,319... 8,282,894

129-21  ... Welfare field

129-22   services... 20,382,465... 22,601,659

129-23  ... Assistance to aged

129-24   and blind... 6,304,261... 6,565,400

129-25  ... Temporary

129-26   Assistance for Needy

129-27   Families... [32,005,377]... [46,698,032]

129-28          29,303,377    42,668,032

129-29  ... Child Assistance

129-30   and Development... 9,033,701... 9,033,701

129-31    Sec. 185.3.  Section 35 of Assembly Bill No. 553 of the 72nd

129-32   Session of the Nevada Legislature is hereby amended to read as

129-33   follows:

129-34      Sec. 35.  Except as otherwise provided in this section,

129-35   the total amounts appropriated in section 19 of this act to

129-36   each of the accounts of the Division of Health Care

129-37   Financing and Policy and the Welfare Division enumerated

129-38   in section 32 of this act, except for the amounts appropriated

129-39   for the health care financing and policy account, the

129-40   assistance to the aged and blind program, the welfare

129-41   administration account, and the welfare field services

129-42   account, are limits. The divisions shall not request additional

129-43   money for these programs, except for:

130-1     1.  Increased state costs in Fiscal Year 2004-2005 in the

130-2  event that federal financial participation rates are less than

130-3   legislatively approved effective on October 1, 2004;

130-4     2.  Costs related to additional services mandated by the

130-5   Federal Government on or after October 1, 2003, and not

130-6   specifically funded in the Nevada Medicaid account in Fiscal

130-7   Years 2003-2004 and 2004-2005; or

130-8     3.  Increased state costs in Fiscal Year 2003-2004 and

130-9   Fiscal Year 2004-2005 in the event that the annual allocation

130-10   of federal Temporary Assistance for Needy Families (TANF)

130-11   block grant funds is lower than the amounts approved by the

130-12   Legislature for either fiscal year.

130-13    4.  Increased state costs in Fiscal Year 2003-2004 and

130-14   Fiscal Year 2004-2005 in the event the caseloads of the

130-15   programs for Temporary Assistance for Needy Families are

130-16   higher than estimated in the final legislatively approved

130-17   budget, up to the amount of:

130-18  For the Fiscal Year 2003-2004$3,892,000

130-19  For the Fiscal Year 2004-2005$5,920,000

130-20    Sec. 185.5.  Section 58 of Assembly Bill No. 553 of the 72nd

130-21   Session of the Nevada Legislature is hereby amended to read as

130-22   follows:

130-23      Sec. 58.  1.  If projections of the ending balance of the

130-24   State General Fund fall below the amount estimated by the

130-25   [2003] Nevada Legislature for Fiscal Year 2003-2004 or

130-26   2004-2005, the Director of the Department of Administration

130-27   shall report this information to the State Board of Examiners.

130-28    2.  If the State Board of Examiners determines that the

130-29   ending balance of the State General Fund is projected to be

130-30   less than $60,000,000 for Fiscal Year 2003-2004 or 2004

130-31  -2005, the Governor, pursuant to NRS 353.225, may direct

130-32   the Director of the Department of Administration to require

130-33   the State Controller or the head of each department,

130-34   institution or agency to set aside a reserve of not more than

130-35   15 percent of the total amount of operating expenses or other

130-36   appropriations and money otherwise available to the

130-37   department, institution or agency.

130-38    3.  A reserve must not be set aside pursuant to this

130-39   section unless:

130-40      (a) The Governor, on behalf of the State Board of

130-41   Examiners, submits a report to the Legislature, or, if the

130-42   Legislature is not in session, to the Interim Finance

130-43   Committee, stating the reasons why a reserve is needed and

130-44   indicating each department, institution or agency that will be

130-45   required to set aside a reserve; and

131-1      (b) The Legislature or Interim Finance Committee

131-2  approves the setting aside of the reserve.

131-3     Sec. 185.7.  Section 61 of Assembly Bill No. 553 of the 72nd

131-4   Session of the Nevada Legislature is hereby amended to read as

131-5   follows:

131-6      Sec. 61.  1.  There is hereby appropriated from the

131-7   State General Fund to the Interim Finance Committee the

131-8   sum of $12,500,000 in Fiscal Year 2003-2004 and

131-9   [$20,000,000] $15,000,000 in Fiscal Year 2004-2005 for

131-10   information technology and additional operational costs that

131-11   may be required by the Department of Taxation or other state

131-12   agency to implement or modify the collections of State

131-13   General Fund revenues . [approved by the 72nd Session of

131-14   the Nevada Legislature.]

131-15    2.  If the Department of Taxation or other state agency

131-16   determines that additional resources are necessary for

131-17   information technology or additional operational costs

131-18   related to subsection 1 the State Board of Examiners shall

131-19   consider the request and recommend the amount of the

131-20   allocation, if any, to the Interim Finance Committee.

131-21    3.  The Interim Finance Committee is not required to

131-22   approve the entire amount of an allocation recommended

131-23   pursuant to subsection 2 or to allocate the entire amount

131-24   appropriated in subsection 1.

131-25    4.  The sums appropriated by subsection 1 are available

131-26   for either fiscal year. Any balance of those sums must not be

131-27   committed for expenditure after June 30, 2005, and reverts to

131-28   the State General Fund as soon as all payments of money

131-29   committed have been made.

131-30    Sec. 185.9.  Section 1 of Senate Bill No. 243 of the 72nd

131-31   Session of the Nevada Legislature is hereby amended to read as

131-32   follows:

131-33      Section 1.  [1.  There is hereby appropriated from the

131-34   State General Fund to the Fund to Stabilize the Operation of

131-35   State Government created by NRS 353.288 the sum of

131-36   $30,000,000.

131-37      2.]  Notwithstanding the provisions of NRS 353.235:

131-38      [(a)] 1.  Upon receipt of the projections and estimates of

131-39   the Economic Forum required by paragraph (d) of subsection

131-40   1 of NRS 353.228 to be reported on or before December 1,

131-41   2004, the Interim Finance Committee shall project the ending

131-42   balance of the State General Fund for Fiscal Year 2004

131-43  -2005, using all relevant information known to it.

131-44      [(b)] 2.  Except as otherwise provided in [paragraph (c),]

131-45   subsection 3, there is hereby contingently appropriated from

131-46   the State General Fund to the Fund to Stabilize the Operation

132-1  of State Government created by NRS 353.288 the amount, if

132-2  any, by which the projection required by [paragraph (a)]

132-3   subsection 1 exceeds the amount of the ending balance of the

132-4   State General Fund for Fiscal Year 2004-2005 as estimated

132-5   by the [2003 Legislature.

132-6      (c)] Nevada Legislature.

132-7     3.  The amount of any appropriation pursuant to

132-8   [paragraph (b)] subsection 2 must not exceed [$20,000,000.]

132-9   $50,000,000.

132-10    Sec. 186.  1.  NRS 364A.160, 375.025 and 375.075 are

132-11   hereby repealed.

132-12    2.  NRS 463.4001, 463.4002, 463.4004, 463.4006, 463.4008,

132-13   463.4009 and 463.4015 are hereby repealed.

132-14    3.  NRS 364A.010, 364A.020, 364A.030, 364A.040, 364A.050,

132-15   364A.060, 364A.070, 364A.080, 364A.090, 364A.100, 364A.110,

132-16   364A.120, 364A.130, 364A.135, 364A.140, 364A.150, 364A.151,

132-17   364A.152, 364A.1525, 364A.170, 364A.175, 364A.180, 364A.190,

132-18   364A.230, 364A.240, 364A.250, 364A.260, 364A.270, 364A.280,

132-19   364A.290, 364A.300, 364A.310, 364A.320, 364A.330, 364A.340

132-20   and 364A.350 are hereby repealed.

132-21    4.  NRS 463.401, 463.402, 463.403, 463.404, 463.4045,

132-22   463.405, 463.4055 and 463.406 are hereby repealed.

132-23    Sec. 187.  1.  Notwithstanding the provisions of this act and

132-24   any other provision of law to the contrary, a public utility or local

132-25   government franchisee may increase its previously approved rates

132-26   by an amount which is reasonably estimated to produce an amount

132-27   of revenue equal to the amount of any tax liability incurred by the

132-28   public utility or local government franchisee before January 1,

132-29   2005, as a result of the provisions of this act.

132-30    2.  For the purposes of this section:

132-31    (a) “Local government franchisee” means a person to whom a

132-32   local government has granted a franchise for the provision of

132-33   services who is required to obtain the approval of a governmental

132-34   entity to increase any of the rates it charges for those services.

132-35    (b) “Public utility” means a public utility that is required to

132-36   obtain the approval of a governmental entity to increase any of the

132-37   rates it charges for a utility service.

132-38    Sec. 188. Notwithstanding the provisions of NRS 353.288:

132-39    1.  After the close of the 2003-2004 Fiscal Year and after the

132-40   close of the 2004-2005 Fiscal Year, the Interim Finance Committee

132-41   shall determine the amount, if any, by which the total revenue from

132-42   all sources to the State General Fund, excluding reversions to the

132-43   State General Fund, exceeds:

132-44    (a) One hundred seven percent of the total revenue from all

132-45   sources to the State General Fund as projected by the Nevada

132-46   Legislature for the applicable fiscal year; and

133-1     (b) The total amount of all applicable contingent appropriations

133-2  enacted for the 2003-2004 Fiscal Year and the 2004-2005 Fiscal

133-3   Year by the Nevada Legislature for which the conditions for the

133-4   contingent appropriations were satisfied.

133-5     2.  Any excess amount of revenue determined pursuant to

133-6   subsection 1 must be used as follows:

133-7     (a) An amount estimated by the Interim Finance Committee to

133-8   pay for expenditures that will occur in the next biennium for which

133-9   the corresponding expenditures in the current biennium were paid

133-10   or are to be paid from a source other than the State General Fund,

133-11   but for which the alternative source of revenue likely will not be

133-12   available or will not be received during the biennium, must be used

133-13   to replace previously used nonrecurring revenue. This amount must

133-14   be accounted for separately in the State General Fund.

133-15    (b) The remaining excess amount of revenue must be transferred

133-16   to the Fund to Stabilize the Operation of the State Government

133-17   created by NRS 353.288, in such an amount that does not cause the

133-18   balance in the Fund to exceed the limitation on that balance set

133-19   forth in NRS 353.288.

133-20    (c) Any remaining excess amount of revenue must be transferred

133-21   to the Fund for Tax Accountability created pursuant to section

133-22   188.3 of this act.

133-23    Sec. 188.3.  1.  The Fund for Tax Accountability is hereby

133-24   created as a special revenue fund.

133-25    2.  Money from the Fund may be appropriated only for the

133-26   purpose of supplementing future revenue of this state to allow the

133-27   reduction of the rate or amount of a tax or fee.

133-28    3.  This section does not authorize a refund or other return of

133-29   any tax or fee paid to this state pursuant to any statute or regulation

133-30   in effect at the time the tax or fee was paid.

133-31    Sec. 188.5.  1.  The Legislative Auditor shall conduct a

133-32   performance audit of the Clark County School District. The

133-33   performance audit must include issues identified in the Preliminary

133-34   Performance Audit Survey conducted pursuant to section 46 of

133-35   chapter 570, Statutes of Nevada 2001, at page 2867. These issues

133-36   include, but are not limited to:

133-37    (a) Financial management;

133-38    (b) Facilities management;

133-39    (c) Personnel management;

133-40    (d) District organization; and

133-41    (e) Employee health plans.

133-42    2.  The Legislative Auditor shall conduct a performance audit

133-43   of the Washoe County School District. The performance audit must

133-44   include issues identified in the Preliminary Performance Audit

133-45   Survey conducted pursuant to section 46 of chapter 570, Statutes of

134-1  Nevada 2001, at page 2867. These issues include, but are not limited

134-2  to:

134-3     (a) Financial management;

134-4     (b) Facilities management;

134-5     (c) Personnel management; and

134-6     (d) Transportation.

134-7     3.  The Legislative Auditor shall prepare a final written report

134-8   for each of the audits conducted pursuant to subsections 1 and 2 and

134-9   present the reports to the Audit Subcommittee of the Legislative

134-10   Commission not later than February 7, 2005.

134-11    4.  To the extent that the provisions of NRS 218.737 to

134-12   218.890, inclusive, are consistent with the requirements of this

134-13   section, those provisions apply to the audits conducted pursuant to

134-14   this section. For the purposes of this subsection, the Clark County

134-15   School District and the Washoe County School District shall be

134-16   deemed to be agencies of the State.

134-17    5.  Upon the request of the Legislative Auditor or his authorized

134-18   representative, the officers and employees of the Clark County

134-19   School District and the Washoe County School District shall make

134-20   available to the Legislative Auditor any of their books, accounts,

134-21   claims, reports, vouchers or other records of information,

134-22   confidential or otherwise and irrespective of their form or location,

134-23   which the Legislative Auditor deems necessary to conduct the

134-24   audits required by this section.

134-25    Sec. 188.7. The Budget Division of the Department of

134-26   Administration and the Fiscal Analysis Division of the Legislative

134-27   Counsel Bureau shall jointly:

134-28    1.  Identify all departments, institutions and agencies of the

134-29   Executive Department of the State Government that administer

134-30   programs for the treatment of alcohol and drug abuse or provide

134-31   funding to local governments for such programs;

134-32    2.  Develop a proposal for coordinating such programs,

134-33   reducing the administrative costs associated with such programs

134-34   and maximizing the use of state revenue being expended for such

134-35   programs; and

134-36    3.  Report their recommendations to the Governor and the

134-37   Director of the Legislative Counsel Bureau not later than

134-38  December 1, 2004.

134-39    Sec. 189.  1.  There is hereby appropriated from the State

134-40   General Fund to the Interim Finance Committee the sum of

134-41   $100,000 for allocation to the Legislative Committee on Taxation,

134-42   Public Revenue and Tax Policy to exercise its powers pursuant to

134-43   section 158 of this act, including, without limitation, to hire a

134-44   consultant.

135-1     2.  The Interim Finance Committee may allocate to the

135-2  Legislative Committee on Taxation, Public Revenue and Tax Policy

135-3   all or any portion of the money appropriated by subsection 1.

135-4     3.  Any remaining balance of the appropriation made by

135-5   subsection 1 must not be committed for expenditure after June 30,

135-6   2005, and reverts to the State General Fund as soon as all payments

135-7   of money committed have been made.

135-8     Sec. 189.10.  1.  There is hereby appropriated from the State

135-9   General Fund to the State Distributive School Account the sum of

135-10   $108,937,389 for distribution by the Superintendent of Public

135-11   Instruction to the county school districts for Fiscal Year 2003-2004

135-12   which must, except as otherwise provided in sections 189.14 and

135-13   189.18 of this act, be used to employ teachers to comply with the

135-14   required ratio of pupils to teachers, as set forth in NRS 388.700, in

135-15   grades 1 and 2 and in selected kindergartens with pupils who are

135-16   considered at risk of failure by the Superintendent of Public

135-17   Instruction and to maintain the current ratio of pupils per teacher in

135-18   grade 3. Expenditures for the class-size reduction program must be

135-19   accounted for in a separate category of expenditure in the State

135-20   Distributive School Account.

135-21    2.  Except as otherwise provided in sections 189.14 and 189.18

135-22   of this act, the money appropriated by subsection 1 must be used to

135-23   pay the salaries and benefits of not less than 1,887 teachers

135-24   employed by school districts to meet the required pupil-teacher

135-25   ratios in the 2003-2004 school year.

135-26    3.  Any remaining balance of the sum appropriated by

135-27   subsection 1 must not be committed for expenditure after June 30,

135-28   2004, and must be transferred and added to the money appropriated

135-29   to the State Distributive School Account pursuant to section 189.12

135-30   of this act for the 2004-2005 fiscal year, and may be expended as

135-31   that money is expended.

135-32    Sec. 189.12.  1.  There is hereby appropriated from the State

135-33   General Fund to the State Distributive School Account the sum of

135-34   $117,142,553 for distribution by the Superintendent of Public

135-35   Instruction to the county school districts for Fiscal Year 2004-2005

135-36   which must, except as otherwise provided in sections 189.14 and

135-37   189.18 of this act, be used to employ teachers to comply with the

135-38   required ratio of pupils to teachers, as set forth in NRS 388.700, in

135-39   grades 1 and 2 and in selected kindergartens with pupils who are

135-40   considered at risk of failure by the Superintendent of Public

135-41   Instruction and to maintain the current ratio of pupils per teacher in

135-42   grade 3. Expenditures for the class-size reduction program must be

135-43   accounted for in a separate category of expenditure in the State

135-44   Distributive School Account.

135-45    2.  Except as otherwise provided in sections 189.14 and 189.18

135-46   of this act, the money appropriated by subsection 1 must be used to

136-1  pay the salaries and benefits of not less than 1,953 teachers

136-2  employed by school districts to meet the required pupil-teacher

136-3   ratios in the 2004-2005 school year.

136-4     3.  Any remaining balance of the sum appropriated by

136-5   subsection 1, including any money added thereto pursuant to

136-6   section 189.10 of this act, must not be committed for expenditure

136-7   after

136-8  June 30, 2005, and reverts to the State General Fund as soon as all

136-9   payments of money committed have been made.

136-10    Sec. 189.14.  1.  Except as otherwise provided in subsection

136-11   2, the board of trustees of each county school district:

136-12    (a) Shall file a plan with the Superintendent of Public Instruction

136-13   describing how the money appropriated by sections 189.10 and

136-14   189.12 of this act will be used to comply with the required ratio of

136-15   pupils to teachers in kindergarten and grades 1, 2 and 3; or

136-16    (b) May, after receiving approval of the plan from the

136-17   Superintendent of Public Instruction, use the money appropriated

136-18   by sections 189.10 and 189.12 of this act to carry out an alternative

136-19   program for reducing the ratio of pupils per teacher or to carry out

136-20   programs of remedial education that have been found to be

136-21   effective in improving pupil achievement in grades 1, 2 and 3, so

136-22   long as the combined ratio of pupils per teacher in the aggregate of

136-23   kindergarten and grades 1, 2 and 3 of the school district does not

136-24   exceed the combined ratio of pupils per teacher in the aggregate of

136-25   kindergarten and grades 1, 2 and 3 of the school district in the

136-26   2000-2001 school year. The plan approved by the Superintendent of

136-27   Public Instruction must describe the method to be used by the

136-28   school district to evaluate the effectiveness of the alternative

136-29   program or remedial programs in improving pupil achievement.

136-30    2.  In lieu of complying with subsection 1, the board of trustees

136-31   of a school district that is located in a county whose population is

136-32   less than 100,000 may, after receiving approval of the plan from the

136-33   Superintendent of Public Instruction, use the money appropriated

136-34   by sections 189.10 and 189.12 of this act to carry out a program in

136-35   which alternative pupil-teacher ratios are carried out in grades 1

136-36   through 5 or grades 1 through 6, as applicable. Alternative ratios for

136-37   grade 6 may only be approved for those school districts that include

136-38   grade 6 in elementary school. The alternative pupil-teacher ratios

136-39   shall not:

136-40    (a) Exceed 22 to 1 in grades 1, 2 and 3; and

136-41    (b) Exceed 25 to 1 in grades 4 and 5 or grades 4, 5 and 6, as

136-42   applicable.

136-43    3.  If a school district receives approval to carry out programs

136-44   of remedial education pursuant to paragraph (b) of subsection 1 or

136-45   to carry out alternative pupil-teacher ratios pursuant to subsection 2,

136-46   the school district shall evaluate the effectiveness of the alternative

137-1  program. The evaluation must include, without limitation, the effect

137-2  of the alternative program on:

137-3     (a) Team-teaching;

137-4     (b) Pupil discipline; and

137-5     (c) The academic achievement of pupils.

137-6     4.  A school district shall submit a written report of the results

137-7   of the evaluation to the Superintendent of Public Instruction on or

137-8   before December 1 of each year for the immediately preceding

137-9   school year. The Superintendent of Public Instruction shall

137-10   summarize the results of the evaluations and report the findings in

137-11   an interim report to the Legislative Committee on Education on or

137-12   before February 16, 2004.

137-13    5.  On or before February 1, 2005, the Superintendent of Public

137-14   Instruction shall submit a final written report of the results of the

137-15   evaluations of alternative class-size reduction programs to the

137-16   Legislative Bureau of Educational Accountability and Program

137-17   Evaluation. On or before February 15, 2005, the Legislative Bureau

137-18   of Educational Accountability and Program Evaluation shall submit

137-19   a copy of the written report to the Director of the Legislative

137-20   Counsel Bureau for transmission to the 73rd Session of the Nevada

137-21   Legislature.

137-22    6.  The interim report required pursuant to subsection 4 and the

137-23   final written report required pursuant to subsection 5 must include,

137-24   without limitation:

137-25    (a) The number of school districts for which an alternative class

137-26  -size reduction program was approved;

137-27    (b) A description of the approved alternative class-size reduction

137-28   programs; and

137-29    (c) The effect of the alternative class-size reduction programs

137-30   on:

137-31        (1) Team teaching;

137-32        (2) Pupil discipline; and

137-33        (3) The academic achievement of pupils.

137-34    Sec. 189.16.  1.  During the 2003-2005 biennium, a school

137-35   district that is located in a county whose population is 100,000 or

137-36   more shall study the current class-sizes in the school district for

137-37   grades 1 to 5, inclusive, to determine whether alternative pupil

137-38  -teacher ratios may:

137-39    (a) Improve the academic achievement of pupils;

137-40    (b) Decrease pupil discipline; or

137-41    (c) Decrease or eliminate team-teaching in grades 1 and 2.

137-42    2.  In conducting the study, the school district shall consider the

137-43   costs that would be associated with carrying out the alternative

137-44   pupil-teacher ratios, including, without limitation, the:

137-45    (a) Number of additional classrooms needed; and

137-46    (b) Number of additional teachers needed.

138-1     3.  On or before February 15, 2005, each school district that

138-2  conducts a study of alternative pupil-teacher ratios pursuant to this

138-3   section shall submit a written report of its findings concerning

138-4   alternative pupil-teacher ratios to the:

138-5     (a) Director of the Legislative Counsel Bureau for transmission

138-6   to the 73rd Session of the Nevada Legislature;

138-7     (b) Legislative Bureau of Educational Accountability and

138-8   Program Evaluation; and

138-9     (c) State Board of Education.

138-10    Sec. 189.18.  1.  The money appropriated for class-size

138-11   reduction pursuant to sections 189.10 and 189.12 of this act:

138-12    (a) May be applied first to pupils considered most at risk of

138-13   failure.

138-14    (b) Must not be used to settle or arbitrate disputes between a

138-15   recognized organization representing employees of a school district

138-16   and the school district, or to settle any negotiations.

138-17    (c) Must not be used to adjust the district-wide schedules of

138-18   salaries and benefits of the employees of a school district.

138-19    2.  The money appropriated for class-size reduction pursuant to

138-20   sections 189.10 and 189.12 of this act must not be distributed to a

138-21   school district unless that school district has:

138-22    (a) Filed with the Department of Education a plan for achieving

138-23   the required ratio set forth in NRS 388.700; and

138-24    (b) Demonstrated that, from resources of the school district

138-25   other than allocations received from the State Distributive School

138-26   Account for class-size reduction, a sufficient number of classroom

138-27   teachers have been employed to maintain the average pupil-teacher

138-28   ratio that existed for each grade for grades 1, 2 and 3, in that school

138-29   district for the 3 school years immediately preceding the start of the

138-30   class-size reduction program in the 1990-1991 school year. In

138-31   addition, if a school district uses the allocations received from the

138-32   State Distributive School Account for class-size reduction to carry

138-33   out an alternative class-size reduction program as set forth in

138-34   subsection 2 of section 189.14 of this act, a sufficient number of

138-35   teachers have been employed to maintain the average pupil-teacher

138-36   ratio that existed in each grade so reduced, in that school district for

138-37   the 3 years immediately preceding the implementation of the

138-38   alternative program.

138-39    Sec. 189.20.  In no event may the alternative pupil-teacher

138-40   ratios authorized pursuant to subsection 2 of section 189.14 of this

138-41   act be carried out beyond the 2003-2005 biennium unless the 73rd

138-42   Session of the Nevada Legislature determines that the alternative

138-43   pupil-teacher ratios may be carried out after June 30, 2005.

138-44    Sec. 189.21.  Notwithstanding the provisions of section 164.50

138-45   of this act, the Department of Education, the Budget Division of the

138-46   Department of Administration and the Fiscal Analysis Division of

139-1  the Legislative Counsel Bureau shall carry out the provisions of

139-2  subsections 1 and 2 of that section for fiscal year 2003-2004 as soon

139-3   as practicable after the effective date of that section.

139-4     Sec. 189.22.  The basic support guarantee for school districts

139-5   for operating purposes for the 2003-2004 Fiscal Year is an

139-6   estimated weighted average of $4,295 per pupil. For each

139-7   respective school district, the basic support guarantee per pupil for

139-8   the 2003-2004 Fiscal Year is:

 

139-9  Carson City. $4,923

139-10  Churchill County. $5,418

139-11  Clark County. $4,127

139-12  Douglas County. $4,541

139-13  Elko County. $5,307

139-14  Esmeralda County. $9,169

139-15  Eureka County. $3,495

139-16  Humboldt County. $5,362

139-17  Lander County. $4,836

139-18  Lincoln County. $7,943

139-19  Lyon County. $5,553

139-20  Mineral County. $6,012

139-21  Nye County. $5,561

139-22  Pershing County. $6,385

139-23  Storey County. $7,082

139-24  Washoe County. $4,161

139-25  White Pine County. $6,164

139-26    Sec. 189.24.  1.  The basic support guarantee for school

139-27   districts for operating purposes for the 2004-2005 Fiscal Year is an

139-28   estimated weighted average of $4,424 per pupil.

139-29    2.  On or before April 1, 2004, the Department of Taxation shall

139-30   provide a certified estimate of the assessed valuation for each

139-31   school district for the 2004-2005 Fiscal Year. The assessed

139-32   valuation for each school district must be that which is taxable for

139-33   purposes of providing revenue to school districts, including any

139-34   assessed valuation attributable to the net proceeds of minerals

139-35   derived from within the boundaries of the district.

139-36    3.   Pursuant to NRS 362.115, on or before April 25 of each

139-37   year, the Department of Taxation shall provide an estimate of the

139-38   net proceeds of minerals based upon statements required of mine

139-39   operators.

139-40    4.  For purposes of establishing the basic support guarantee, the

139-41   estimated basic support guarantees for each school district for the

139-42   2004-2005 Fiscal Year for operating purposes are:

140-1       Basic                      Estimated

140-2  Support                             Basic

140-3    Guarantee   Estimated      Support

140-4     Before              Ad Valorem  Guarantee

140-5  School DistrictAdjustmentAdjustmentas Adjusted

140-6  Carson City$4,462          $643       $5,105

140-7  Churchill County        $5,094          $514       $5,608

140-8  Clark County       $3,328          $921       $4,249

140-9  Douglas County       $3,196       $1,451       $4,647

140-10  Elko County       $5,004          $508       $5,512

140-11  Esmeralda County       $6,596       $2,987       $9,583

140-12  Eureka County    $(5,236)       $9,304       $4,068

140-13  Humboldt County       $5,006          $642       $5,648

140-14  Lander County        $3,741       $1,328       $5,069

140-15  Lincoln County        $7,519          $664       $8,183

140-16  Lyon County        $5,149          $593       $5,742

140-17  Mineral County        $5,792          $473       $6,265

140-18  Nye County        $4,888          $877       $5,765

140-19  Pershing County        $5,714          $949       $6,663

140-20  Storey County        $5,559       $1,848       $7,407

140-21  Washoe County        $3,393          $908       $4,301

140-22  White Pine County       $5,915          $482       $6,397

 

140-23    5.  The ad valorem adjustment may be made only to take into

140-24   account the difference in the assessed valuation and the estimated

140-25   enrollment of the school district between the amount estimated as

140-26   of April 1, 2003, and the amount estimated as of April 1, 2004, for

140-27   the 2004-2005 Fiscal Year. Estimates of net proceeds of minerals

140-28   received from the Department of Taxation on or before April 25

140-29   pursuant to subsection 3 must be taken into consideration in

140-30   determining the adjustment.

140-31    6.  Upon receipt of the certified estimates of assessed valuations

140-32   as of April 1, 2004, from the Department of Taxation, the

140-33   Department of Education shall recalculate the amount of ad

140-34   valorem adjustment and the tentative basic support guarantee for

140-35   operating purposes for the 2004-2005 Fiscal Year by April 15,

140-36   2004. The final basic support guarantee for each school district for

140-37   the 2004-2005 Fiscal Year is the amount, which is recalculated for

140-38   the 2004-2005 Fiscal Year pursuant to this section, taking into

140-39   consideration estimates of net proceeds of minerals received from

140-40   the Department of Taxation on or before April 25, 2004. The basic

140-41   support guarantee recalculated pursuant to this section must be

140-42   calculated before May 31, 2004.

140-43    Sec. 189.26.  1.  The basic support guarantee for each special

140-44   education program unit that is maintained and operated for at least

140-45   9 months of a school year is $31,811 in the 2003-2004 Fiscal Year

141-1  and $32,447 in the 2004-2005 Fiscal Year, except as limited by

141-2  subsection 2.

141-3     2.  The maximum number of units and amount of basic support

141-4   for special education program units within each of the school

141-5   districts, before any reallocation pursuant to NRS 387.1221, for the

141-6   Fiscal Years 2003-2004 and 2004-2005 are:

 

141-7    Allocation of Special Education Units

141-8      2003-20042004-2005

141-9  DISTRICT          Units     Amount          Units     Amount

141-10  Carson City        82  $2,608,502            84  $2,725,548

141-11  Churchill County  45  $1,431,495            46  $1,492,562

141-12  Clark County         1,594  $50,706,734     1,661  $53,894,467

141-13  Douglas County 64  $2,035,904            65  $2,109,055

141-14  Elko County  80  $2,544,880            80  $2,595,760

141-15  Esmeralda County     2     $63,622                 2     $64,894

141-16  Eureka County     4   $127,244                 4   $129,788

141-17  Humboldt County 30   $954,330               30   $973,410

141-18  Lander County  12   $381,732               12   $389,364

141-19  Lincoln County  17   $540,787               17   $551,599

141-20  Lyon County 56  $1,781,416            57  $1,849,479

141-21  Mineral County  12   $381,732               12   $389,364

141-22  Nye County 47  $1,495,117            50  $1,622,350

141-23  Pershing County 14   $445,354               14   $454,258

141-24  Storey County     8   $254,488                 8   $259,576

141-25  Washoe County             491  $15,619,201        510  $16,547,970

141-26  White Pine County 17   $540,787               16   $519,152

141-27  Subtotal          2,575  $81,913,325     2,668  $86,568,596

141-28  Reserved by State

141-29  Board of Education       40                 $1,272,440            40                     $1,297,880

141-30  TOTAL         2,615  $83,185,765     2,708  $87,866,476

 

141-31    3.  The State Board of Education shall reserve 40 special

141-32   education program units in each fiscal year of the 2003-2005

141-33   biennium, to be allocated to school districts by the State Board of

141-34   Education to meet additional needs that cannot be met by the

141-35   allocations provided in subsection 2 to school districts for that fiscal

141-36   year. In addition, charter schools in this state are authorized to

141-37   apply directly to the Department of Education for the reserved

141-38   special education program units, which may be allocated upon

141-39   approval of the State Board of Education.

141-40    4.  Notwithstanding the provisions of subsections 2 and 3, the

141-41   State Board of Education is authorized to spend from the State

141-42   Distributive School Account up to $181,067 in the Fiscal Year

141-43   2003-2004 for 5.69 special education program units and $190,877

141-44   in the Fiscal Year 2004-2005 for 5.88 special education program

141-45   units

142-1  for instructional programs incorporating educational technology for

142-2  gifted and talented pupils. Any school district may submit a written

142-3   application to the Department of Education requesting one or more

142-4   of the units for gifted and talented pupils. For each fiscal year of the

142-5   2003-2005 biennium, the Department will award the units for gifted

142-6   and talented pupils based on a review of applications received from

142-7   school districts.

142-8     Sec. 189.28.  1.  There is hereby appropriated from the State

142-9   General Fund to the State Distributive School Account in the State

142-10   General Fund created pursuant to NRS 387.030:

142-11  For the 2003-2004 Fiscal Year. $637,789,627

142-12  For the 2004-2005 Fiscal Year. $767,086,697

142-13    2.  The money appropriated by subsection 1 must be:

142-14    (a) Expended in accordance with NRS 353.150 to 353.245,

142-15   inclusive, concerning the allotment, transfer, work program and

142-16   budget; and

142-17    (b) Work-programmed for the 2 separate Fiscal Years 2003

142-18  -2004 and 2004-2005, as required by NRS 353.215. Work programs

142-19   may be revised with the approval of the Governor upon the

142-20   recommendation of the Chief of the Budget Division of the

142-21   Department of Administration.

142-22    3.  Transfers to and from allotments must be allowed and made

142-23   in accordance with NRS 353.215 to 353.225, inclusive, after

142-24   separate considerations of the merits of each request.

142-25    4.  The sums appropriated by subsection 1 are available for

142-26   either fiscal year or may be transferred to Fiscal Year 2002-2003.

142-27   Money may be transferred from one fiscal year to another with the

142-28   approval of the Governor upon the recommendation of the Chief of

142-29   the Budget Division of the Department of Administration. If funds

142-30   appropriated by subsection 1 are transferred to Fiscal Year

142-31  2002-2003, any remaining funds in the State Distributive School

142-32   Account after all obligations have been met that are not subject to

142-33   reversion to the State General Fund must be transferred back to

142-34   Fiscal Year 2003-2004. Any amount transferred back to Fiscal Year

142-35   2003-2004 must not exceed the amount originally transferred to

142-36   Fiscal Year 2002-2003.

142-37    5.  Any remaining balance of the appropriation made by

142-38   subsection 1 for the 2003-2004 Fiscal Year must be transferred and

142-39   added to the money appropriated for the 2004-2005 Fiscal Year and

142-40   may be expended as that money is expended.

142-41    6.  Any remaining balance of the appropriation made by

142-42   subsection 1 for the 2004-2005 Fiscal Year, including any money

142-43   added thereto pursuant to the provisions of subsections 3 and 5,

142-44   must not be committed for expenditure after June 30, 2005, and

142-45   reverts to the State General Fund as soon as all payments of money

142-46   committed have been made.

143-1     Sec. 189.30.  1.  Expenditure of $203,448,548 by the

143-2  Department of Education from money in the State Distributive

143-3   School Account that was not appropriated from the State General

143-4   Fund is hereby authorized during the fiscal year beginning July 1,

143-5   2003.

143-6     2.  Expenditure of $142,024,404 by the Department of

143-7   Education from money in the State Distributive School Account

143-8   that was not appropriated from the State General Fund is hereby

143-9   authorized during the fiscal year beginning July 1, 2004.

143-10    3.  For purposes of accounting and reporting, the sums

143-11   authorized for expenditure by subsections 1 and 2 are considered to

143-12   be expended before any appropriation is made to the State

143-13   Distributive School Account from the State General Fund.

143-14    4.  The money authorized to be expended by subsections 1 and

143-15   2 must be expended in accordance with NRS 353.150 to 353.245,

143-16   inclusive, concerning the allotment, transfer, work program and

143-17   budget. Transfers to and from allotments must be allowed and made

143-18   in accordance with NRS 353.215 to 353.225, inclusive, after

143-19   separate consideration of the merits of each request.

143-20    5.  The Chief of the Budget Division of the Department of

143-21   Administration may, with the approval of the Governor, authorize

143-22   the augmentation of the amounts authorized for expenditure by the

143-23   Department of Education, in subsections 1 and 2, for the purpose of

143-24   meeting obligations of the State incurred under chapter 387 of NRS

143-25   with amounts from any other state agency, from any agency of local

143-26   government, from any agency of the Federal Government or from

143-27   any other source that he determines is in excess of the amount taken

143-28   into consideration by this act. The Chief of the Budget Division of

143-29   the Department of Administration shall reduce any authorization

143-30   whenever he determines that money to be received will be less than

143-31   the amount authorized in subsections 1 and 2.

143-32    Sec. 189.32.  During each of the Fiscal Years 2003-2004 and

143-33   2004-2005, whenever the State Controller finds that current claims

143-34   against the State Distributive School Account in the State General

143-35   Fund exceed the amount available in the Account to pay those

143-36   claims, he may advance temporarily from the State General Fund to

143-37   the State Distributive School Account the amount required to pay

143-38   the claims, but not more than the amount expected to be received

143-39  in the current fiscal year from any source authorized for the State

143-40   Distributive School Account. No amount may be transferred unless

143-41   requested by the Chief of the Budget Division of the Department of

143-42   Administration.

143-43    Sec. 189.34.  The Department of Education is hereby

143-44   authorized to spend from the State Distributive School Account the

143-45   sums of $16,926,569 for the 2003-2004 Fiscal Year and

143-46   $17,843,596 for the 2004-2005 Fiscal Year for the support of

144-1  courses which are approved by the Department of Education as

144-2  meeting the course of study for an adult standard high school

144-3   diploma as approved by the State Board of Education. In each fiscal

144-4   year of the 2003-2005 biennium, the sum authorized must be

144-5   allocated among the various school districts in accordance with a

144-6   plan or formula developed by the Department of Education to

144-7   ensure the money is distributed equitably and in a manner that

144-8   permits accounting for the expenditures of school districts.

144-9     Sec. 189.36.  The Department of Education is hereby

144-10   authorized to provide from the State Distributive School Account

144-11   the sum of $50,000 to each of the 17 school districts in each fiscal

144-12   year of the 2003-2005 biennium to support special counseling

144-13   services for elementary school pupils at risk of failure.

144-14    Sec. 189.38.  The amounts of the guarantees set forth in

144-15   sections 189.22 and 189.24 of this act may be reduced to effectuate

144-16   a reserve required pursuant to NRS 353.225.

144-17    Sec. 189.40.  1.  The Department of Education shall transfer

144-18   from the State Distributive School Account to the school districts

144-19   specified in this section the following sums for Fiscal Years

144-20  2003-2004 and 2004-2005:

 

144-21  School District2003-20042004-2005

144-22  Clark County School District  $4,532,532  $4,552,361

144-23  Douglas County School District  $1,146,374  $1,175,848

144-24  Elko County School District  $1,291,907  $1,295,158

144-25  Washoe County School District  $1,847,128  $1,913,468

144-26    $8,817,941  $8,936,835

 

144-27    2.  A school district that receives an allocation pursuant to

144-28   subsection 1 shall:

144-29    (a) Use the money to maintain and continue the operation of a

144-30   regional training program for the professional development of

144-31   teachers and administrators established by the school district

144-32   pursuant to NRS 391.512; and

144-33    (b) Use the money to maintain and continue the operation of the

144-34   Nevada Early Literacy Intervention Program through the regional

144-35   training program established pursuant to paragraph (a).

144-36    3.  Any remaining balance of the transfers made by subsection

144-37   1 for the 2003-2004 Fiscal Year must be added to the money

144-38   received by the school districts for the 2004-2005 Fiscal Year and

144-39   may be expended as that money is expended. Any remaining

144-40   balance of the transfers made by subsection 1 for the 2004-2005

144-41   Fiscal Year, including any money added from the transfer for the

144-42   previous fiscal year, must not be committed for expenditure after

144-43   June 30, 2005, and reverts to the State Distributive School Account

144-44   as soon as all payments of money committed have been made.

145-1     Sec. 189.42.  1.  The Legislative Bureau of Educational

145-2  Accountability and Program Evaluation is hereby authorized to

145-3   receive from the State Distributive School Account to spend for an

145-4   evaluation of the regional training programs for the professional

145-5   development of teachers and administrators established pursuant to

145-6   NRS 391.512:

145-7  For Fiscal Year 2003-2004 . $100,000

145-8  For Fiscal Year 2004-2005 . $100,000

145-9     2.  Any remaining balance of the sums authorized for

145-10   expenditure by subsection 1 for the 2003-2004 Fiscal Year must be

145-11   added to the money authorized for expenditure for the 2004-2005

145-12   Fiscal Year and may be expended as that money is expended. Any

145-13   remaining balance of the sums authorized for expenditure pursuant

145-14   to subsection 1 for the 2004-2005 Fiscal Year, including any money

145-15   added from the authorization for the previous fiscal year, must not

145-16   be committed for expenditure after June 30, 2005, and reverts to the

145-17   State Distributive School Account as soon as all payments of

145-18   money committed have been made.

145-19    Sec. 189.44.  1.  The Department of Education shall transfer

145-20   from the State Distributive School Account to the Statewide

145-21   Council for the Coordination of the Regional Training Programs

145-22   created by NRS 391.516 the sum of $80,000 in each Fiscal Year

145-23   2003-2004 and 2004-2005 for additional training opportunities for

145-24   educational administrators in Nevada.

145-25    2.  The Statewide Council shall use the money:

145-26    (a) To support the goals of Nevada Project LEAD (Leadership

145-27   in Educational Administration Development), as established

145-28   through the Department of Educational Leadership in the College

145-29   of Education, located at the University of Nevada, Reno. In

145-30   supporting the goals of Nevada Project LEAD, the Statewide

145-31   Council shall:

145-32        (1) Disseminate research-based knowledge related to

145-33   effective educational leadership behaviors and skills; and

145-34        (2) Develop, support and maintain on-going activities,

145-35   programs, training and networking opportunities.

145-36    (b) For purposes of providing additional training for educational

145-37   administrators, including, without limitation, paying:

145-38        (1) Travel expenses of administrators who attend the training

145-39   program;

145-40        (2) Travel and per-diem expenses for any consultants

145-41   contracted to provide additional training; and

145-42        (3) Any charges to obtain a conference room for the

145-43   provision of the additional training.

145-44    (c) To supplement and not replace the money that the school

145-45   district, Nevada Project LEAD or the regional training program

145-46   would otherwise expend for training for administrators as described

145-47   in this section.

146-1     3.  Any remaining balance of the transfers made by subsection

146-2  1 for the 2003-2004 Fiscal Year must be added to the money

146-3   received by the Statewide Council for the 2004-2005 Fiscal Year

146-4   and may be expended as that money is expended. Any remaining

146-5   balance of the transfers made by subsection 1 for the 2004-2005

146-6   Fiscal Year, including any money added from the transfer for the

146-7   previous fiscal year, must not be committed for expenditure after

146-8   June 30, 2005, and reverts to the State Distributive School Account

146-9   as soon as all payments of money committed have been made.

146-10    Sec. 189.46.  1.  The Department of Education shall transfer

146-11   from the State Distributive School Account the following sums for

146-12   remedial education programs for certain schools:

146-13  For Fiscal Year 2003-2004. $5,179,109

146-14  For Fiscal Year 2004-2005 . $5,013,874

146-15  The money allocated must be used to provide remedial education

146-16   programs that have been approved by the Department as being

146-17   effective in improving pupil achievement.

146-18    2.  A school may submit an application to the Department of

146-19   Education on or before November 1 of each fiscal year for

146-20   transmission to the State Board of Examiners for an allocation from

146-21   the amount authorized by subsection 1 if the school:

146-22    (a) Receives a designation as demonstrating need for

146-23   improvement.

146-24    (b) Did not receive a designation as demonstrating need for

146-25   improvement, but the school failed to meet adequate yearly

146-26   progress; or

146-27    (c) Did not receive a designation as demonstrating need for

146-28   improvement, but more than 40 percent of the pupils enrolled in the

146-29   school received an average score below the 26th percentile on all

146-30   four subjects tested pursuant to NRS 389.015.

146-31    3.  The Department of Education shall, in consultation with the

146-32   Budget Division of the Department of Administration and the

146-33   Legislative Bureau of Educational Accountability and Program

146-34   Evaluation, develop a form for such applications. The form must

146-35   include, without limitation, a notice that money received by a

146-36   school to implement or continue remedial education programs that

146-37   have been approved by the Department as being effective in

146-38   improving pupil achievement will be used to implement or continue

146-39   the programs in a manner that has been approved by the vendor of

146-40   the remedial program.

146-41    4.  Upon receipt of an application submitted pursuant to

146-42   subsection 2, the Department of Education shall review the

146-43   application jointly with the Budget Division of the Department of

146-44   Administration and the Legislative Bureau of Educational

146-45   Accountability and Program Evaluation. The Department of

146-46   Education shall transmit the application to the State Board

 

147-1  of Examiners with the recommendation of the Department of

147-2  Education concerning the allocation of money based upon each

147-3   application so received. The State Board of Examiners, or the Clerk

147-4   of the Board if authorized by the Board to act on its behalf, shall

147-5   consider each such application and, if it finds that an allocation

147-6   should be made, recommend the amount of the allocation to the

147-7   Interim Finance Committee. The Interim Finance Committee shall

147-8   consider each such recommendation, but is not bound to follow the

147-9   recommendation of the State Board of Examiners when

147-10   determining the allocation to be received by a school. In

147-11   determining the amount of the allocation, the State Board of

147-12   Examiners and the Interim Finance Committee shall consider:

147-13    (a) The total number of pupils enrolled in the school who failed

147-14   to meet adequate yearly progress;

147-15    (b) The percentage of pupils enrolled in the school who failed to

147-16   meet adequate yearly progress;

147-17    (c) The total number of subgroups of pupils, as prescribed by the

147-18   No Child Left Behind Act of 2001, 20 U.S.C. §§ 6301 et seq.,

147-19   enrolled in the school who failed to meet adequate yearly progress;

147-20   and

147-21    (d) The financial need of the particular school.

147-22    5.  In addition to the considerations set forth in subsection 4, in

147-23   determining whether to approve an application for a school that has

147-24   received an allocation in the immediately preceding year and in

147-25   determining the amount of the allocation for such a school, the

147-26   State Board of Examiners and the Interim Finance Committee shall

147-27   consider whether the school has carried out the program of remedial

147-28   study for which it received an allocation in a manner that has been

147-29   approved by the vendor of the remedial program and whether the

147-30   program has been successful, as measured by the academic

147-31   achievement of the pupils enrolled in the school on the

147-32   examinations administered pursuant to NRS 389.015 or 389.550

147-33   and any assessments related to the program of remedial study.

147-34    6.  A school that receives an allocation of money pursuant to

147-35   this section shall use the money to:

147-36    (a) Pay the costs incurred by the school in providing the

147-37   program of remedial study required by NRS 385.389. The money

147-38   must first be applied to those pupils who failed to meet adequate

147-39   yearly progress.

147-40    (b) Pay for the salaries, training or other compensation of

147-41   teachers and other educational personnel to provide the program

147-42  of remedial study, instructional materials required for the program

147-43   of remedial study, equipment necessary to offer the program of

147-44   remedial study and all other additional operating costs attributable

147-45   to the program of remedial study, to the extent that the training,

148-1  materials and equipment are those that are approved by the vendor

148-2  of the remedial program.

148-3     (c) Supplement and not replace the money the school would

148-4   otherwise expend for programs of remedial study.

148-5     7.  Before a school amends a plan for expenditure of an

148-6   allocation of money received pursuant to this section, the school

148-7   district in which the school is located must submit the proposed

148-8   amendment to the Department of Education to receive approval

148-9   from the Department of Education, the Budget Division of the

148-10   Department of Administration and the Legislative Bureau of

148-11   Educational Accountability and Program Evaluation, or the Interim

148-12   Finance Committee.

148-13    8.  The sums authorized for expenditure in subsection 1 are

148-14   available for either fiscal year. Any remaining balance of those

148-15   sums must not be committed for expenditure after June 30, 2005,

148-16   and reverts to the State Distributive School Account as soon as all

148-17   payments of money committed have been made.

148-18    Sec. 189.48.  1.  The Department of Education shall transfer

148-19   from the State Distributive School Account the following sums for

148-20   supplemental services or tutoring for pupils in non-Title I schools

148-21   that failed to meet adequate yearly progress on the examinations

148-22   administered pursuant to NRS 389.550:

148-23  For the Fiscal Year 2003-2004. $1,000,000

148-24  For the Fiscal Year 2004-2005 . $1,500,000

148-25    2.  The supplemental services or tutoring for which money is

148-26   provided pursuant to this section must:

148-27    (a) Be conducted before or after school, on weekends, during the

148-28   summer or between sessions in schools with year-round school

148-29   calendars; and

148-30    (b) Be selected by the Department as an approved provider in

148-31   accordance with the No Child Left Behind Act of 2001, 20 U.S.C.

148-32   §§ 6301 et seq.

148-33    3.  A school may submit an application to the Department of

148-34   Education on or before November 1 of each fiscal year for

148-35   transmission to the State Board of Examiners for an allocation from

148-36   the amount authorized by subsection 1 if the school:

148-37    (a) Receives a designation as demonstrating need for

148-38   improvement; and

148-39    (b) Is not receiving money from Title I, 20 U.S.C. §§ 6301 et

148-40   seq.

148-41    4.  The Department of Education shall, in consultation with the

148-42   Budget Division of the Department of Administration and the

148-43   Legislative Bureau of Educational Accountability and Program

148-44   Evaluation, develop a form for such applications.

148-45    5.  Upon receipt of an application submitted pursuant to

148-46   subsection 3, the Department of Education shall review the

149-1  application jointly with the Budget Division of the Department of

149-2  Administration and the Legislative Bureau of Educational

149-3   Accountability and Program Evaluation. The Department

149-4  of Education shall transmit the application to the State Board of

149-5   Examiners with the recommendation of the Department of

149-6   Education concerning the allocation of money based upon each

149-7   application so received. The State Board of Examiners, or the Clerk

149-8   of the Board if authorized by the Board to act on its behalf, shall

149-9   consider each such application and, if it finds that an allocation

149-10   should be made, recommend the amount of the allocation to the

149-11   Interim Finance Committee. The Interim Finance Committee shall

149-12   consider each such recommendation, but is not bound to follow the

149-13   recommendation of the State Board of Examiners when

149-14   determining the allocation to be received by a school district.

149-15    6.  A school that receives an allocation of money pursuant to

149-16   this section shall use the money to:

149-17    (a) Provide supplemental services or tutoring that has been

149-18   selected and approved by the Department of Education.

149-19    (b) Pay the costs incurred by the school in providing the

149-20   supplemental services or tutoring. The money must be applied to

149-21   those pupils who failed to meet adequate yearly progress.

149-22    (c) Pay for the salaries, training or other compensation of

149-23   teachers and other educational personnel to provide the

149-24   supplemental services or tutoring, instructional materials required

149-25   for the program, equipment necessary to offer the program and all

149-26   other additional operating costs attributable to the program.

149-27    (d) Supplement and not replace the money the school district

149-28   would otherwise expend for supplemental services or tutoring.

149-29    7.  Before a school amends a plan for expenditure of an

149-30   allocation of money received pursuant to this section, the school

149-31   district in which the school is located must submit the proposed

149-32   amendment to the Department of Education to receive approval

149-33   from the Department of Education, the Budget Division of the

149-34   Department of Administration and the Legislative Bureau of

149-35   Educational Accountability and Program Evaluation, or the Interim

149-36   Finance Committee.

149-37    8.  The sums transferred pursuant to subsection 1 are available

149-38   for either fiscal year. Any remaining balance of those sums must

149-39   not be committed for expenditure after June 30, 2005, and reverts to

149-40   the State Distributive School Account as soon as all payments of

149-41   money committed have been made.

149-42    Sec. 189.50.  1.  The Department of Education shall transfer

149-43   from the State Distributive School Account the following sums for

149-44   early childhood education:

149-45  For the Fiscal Year 2003-2004. $2,896,583

149-46  For the Fiscal Year 2004-2005. $2,896,583

150-1     2.  Of the sums transferred pursuant to subsection 1, $301,000

150-2  in each fiscal year of the 2003-2005 biennium must be used for the

150-3   Classroom on Wheels Program.

150-4     3.  The remaining money transferred by subsection 1 must be

150-5   used by the Department of Education for competitive state grants to

150-6   school districts and community-based organizations for early

150-7   childhood education programs.

150-8     4.  To receive a grant of money pursuant to subsections 2 and 3,

150-9   school districts, community-based organizations and the Classroom

150-10   on Wheels Program must submit a comprehensive plan to the

150-11   Department of Education that includes, without limitation:

150-12    (a) A detailed description of the proposed early childhood

150-13   education program;

150-14    (b) A description of the manner in which the money will be

150-15   used, which must supplement and not replace the money that would

150-16   otherwise be expended for early childhood education programs; and

150-17    (c) A plan for the longitudinal evaluation of the program to

150-18   determine the effectiveness of the program on the academic

150-19   achievement of children who participate in the program.

150-20    5.  A school district, community-based organization or

150-21   Classroom on Wheels Program that receives a grant of money shall:

150-22    (a) Use the money to initiate or expand prekindergarten

150-23   education programs that meet the criteria set forth in the publication

150-24   of the Department of Education, entitled “August 2000 Public

150-25   Support for Prekindergarten Education For School Readiness in

150-26   Nevada.”

150-27    (b) Use the money to supplement and not replace the money that

150-28   the school district, community-based organization or Classroom on

150-29   Wheels Program would otherwise expend for early childhood

150-30   education programs, as described in this section.

150-31    (c) Use the money to pay for the salaries and other items directly

150-32   related to the instruction of pupils in the classroom.

150-33    (d) Submit a longitudinal evaluation of the program in

150-34   accordance with the plan submitted pursuant to paragraph (c) of

150-35   subsection 4.

150-36  The money must not be used to remodel classrooms or facilities or

150-37   for playground equipment.

150-38    6.  The Department of Education shall develop statewide

150-39   performance and outcome indicators to measure the effectiveness of

150-40   the early childhood education programs for which grants of money

150-41   were awarded pursuant to this section. The indicators must include,

150-42   without limitation:

150-43    (a) Longitudinal measures of the developmental progress of

150-44   children before and after their completion of the program;

150-45    (b) Longitudinal measures of parental involvement in the

150-46   program before and after completion of the program; and

151-1     (c) The percentage of participants who drop out of the program

151-2  before completion.

151-3     7.  The Department of Education shall review the evaluations of

151-4   the early childhood education programs submitted by each school

151-5   district, community-based organization and the Classroom on

151-6   Wheels Program pursuant to paragraph (d) of subsection 5 and

151-7   prepare a compilation of the evaluations for inclusion in the report

151-8   submitted pursuant to subsection 8.

151-9     8.  The Department of Education shall, on an annual basis,

151-10   provide a written report to the Governor, Legislative Committee on

151-11   Education and the Legislative Bureau of Educational

151-12   Accountability and Program Evaluation regarding the effectiveness

151-13   of the early childhood programs for which grants of money were

151-14   received. The report must include, without limitation:

151-15    (a) The number of grants awarded;

151-16    (b) An identification of each school district, community-based

151-17   organization and the Classroom on Wheels Program that received a

151-18   grant of money and the amount of each grant awarded;

151-19    (c) For each school district, community based-organization and

151-20   the Classroom on Wheels Program that received a grant of money:

151-21        (1) The number of children who received services through a

151-22   program funded by the grant for each year that the program

151-23   received funding from the State for early childhood programs; and

151-24        (2) The average per child expenditure for the program for

151-25   each year the program received funding from the State for early

151-26   childhood programs;

151-27    (d) A compilation of the evaluations reviewed pursuant to

151-28   subsection 7 that includes, without limitation:

151-29        (1) A longitudinal comparison of the data showing the

151-30   effectiveness of the different programs; and

151-31        (2)  A description of the programs in this state that are the

151-32   most effective; and

151-33    (e) Any recommendations for legislation.

151-34    9.  Any balance of the sums transferred pursuant to subsection 1

151-35   remaining at the end of the respective fiscal years must not be

151-36   committed for expenditure after June 30 of the respective fiscal

151-37   years and reverts to the State Distributive School Account as soon

151-38   as all payments of money committed have been made.

151-39    Sec. 189.52.  1.  The Department of Education shall transfer

151-40   from the State Distributive School Account the following sums to

151-41   purchase one-fifth of a year of service for certain teachers in

151-42   accordance with NRS 391.165:

151-43  For the Fiscal Year 2003-2004. $2,689,206

151-44  For the Fiscal Year 2004-2005. $7,045,056

151-45    2.  The Department of Education shall distribute the money

151-46   appropriated by subsection 1 to the school districts to assist the

152-1  school districts with paying for the retirement credit for certain

152-2  teachers in accordance with NRS 391.165. The amount of money

152-3   distributed to each school district must be proportionate to the total

152-4   costs of paying for the retirement credit pursuant to NRS 391.165

152-5   for each fiscal year. If insufficient money is available from the

152-6   appropriation to pay the total costs necessary to pay the retirement

152-7   credit for each fiscal year, the school district shall pay the

152-8   difference to comply with NRS 391.165.

152-9     3.  Any balance of the sums appropriated by subsection 1

152-10   remaining at the end of the respective fiscal years must not be

152-11   committed for expenditure after June 30 of the respective fiscal

152-12   years and reverts to the State General Fund as soon as all payments

152-13   of money committed have been made.

152-14    Sec. 189.54.  1.  The Department of Education shall transfer

152-15   from the State Distributive School Account the following sum to

152-16   purchase one-fifth of a year of service for certain licensed

152-17   educational personnel in accordance with NRS 391.165:

152-18  For the Fiscal Year 2004-2005. $5,732,643

152-19    2.  The Department of Education shall distribute the money

152-20   appropriated by subsection 1 to the school districts to assist the

152-21   school districts with paying for the retirement credit for certain

152-22   licensed educational personnel in accordance with NRS 391.165.

152-23   The amount of money distributed to each school district must be

152-24   proportionate to the total costs of paying for the retirement credit

152-25   pursuant to NRS 391.165 for each fiscal year. If insufficient money

152-26   is available to pay the total costs necessary to pay the retirement

152-27   credit for each fiscal year, the school district shall pay the

152-28   difference to comply with NRS 391.165.

152-29    3.  Any remaining balance of the appropriation made by

152-30   subsection 1 must not be committed for expenditure after June 30,

152-31   2005, and reverts to the State General Fund as soon as all payments

152-32   of money committed have been made.

152-33    Sec. 189.56.  Of the amounts included in the basic support

152-34   guarantee amounts enumerated in sections 189.22 and 189.24 of

152-35   this act, $64,425,447 for Fiscal Year 2003-2004 and $66,721,434

152-36   for Fiscal Year 2004-2005 must be expended for the purchase of

152-37   textbooks, instructional supplies and instructional hardware as

152-38   prescribed in section 164.50 of this act.

152-39    Sec. 189.58.  All funding remaining in the Fund for School

152-40   Improvement at the close of Fiscal Year 2002-2003 shall be

152-41   transferred to the budget for the State Distributive School Account

152-42   and shall be authorized for expenditure in that account.

152-43    Sec. 189.60.  The sums appropriated or authorized in sections

152-44   189.40 to 189.54, inclusive, of this act:

153-1     1.  Must be accounted for separately from any other money

153-2  received by the school districts of this state and used only for the

153-3   purposes specified in the applicable section of this act.

153-4     2.  May not be used to settle or arbitrate disputes between a

153-5   recognized organization representing employees of a school district

153-6   and the school district, or to settle any negotiations.

153-7     3.  May not be used to adjust the district-wide schedules of

153-8   salaries and benefits of the employees of a school district.

153-9     Sec. 189.62.  1.  The Department of Education shall transfer

153-10   from the State Distributive School Account the following sums for

153-11   special transportation costs to school districts:

153-12  For the 2003-2004 school year. $47,715

153-13  For the 2004-2005 school year. $47,715

153-14    2.  Pursuant to NRS 392.015, the Department of Education shall

153-15   use the money transferred in subsection 1 to reimburse school

153-16   districts for the additional costs of transportation for any pupil to a

153-17   school outside the school district in which his residence is located.

153-18    Sec. 189.64.  There is hereby appropriated from the State

153-19   General Fund to the State Distributive School Account created by

153-20   NRS 387.030 in the State General Fund the sum of $3,152,559 for

153-21   an unanticipated shortfall in money in Fiscal Year 2002-2003. This

153-22   appropriation is supplemental to that made by section 4 of chapter

153-23   565, Statutes of Nevada 2001, at page 2832 and to that made

153-24   pursuant to Assembly Bill No. 253 of the 72nd Legislative Session.

153-25    Sec. 189.66.  Each school district shall expend the revenue

153-26   made available through this act, as well as other revenue from state,

153-27   local and federal sources, in a manner that is consistent with NRS

153-28   288.150 and that is designed to attain the goals of the Legislature

153-29   regarding educational reform in this state, especially with regard to

153-30   assisting pupils in need of remediation and pupils who are not

153-31   proficient in the English language. Materials and supplies for

153-32   classrooms are subject to negotiation by employers with recognized

153-33   employee organizations.

153-34    Sec. 190.  1.  Section 170 of this act does not apply to any

153-35   license fees precollected pursuant to chapter 463 of NRS on or

153-36   before the effective date of that section.

153-37    2.  Sections 122.3, 122.4 and 122.5 of this act do not apply to

153-38   any taxes precollected pursuant to chapter 370 of NRS on or before

153-39   the effective date of those sections.

153-40    3.  Sections 122.1, 122.2 and 169.5 of this act do not affect the

153-41   amount of any license fees or taxes due for any period ending on or

153-42   before July 31, 2003.

153-43    4.  For a licensed gaming establishment that is exempt from the

153-44   payment of the casino entertainment tax imposed by NRS 463.401

153-45   before September 1, 2003, but is required to pay that tax on and

153-46   after that date, sections 171 and 172 of this act apply to any taxable

154-1  receipts that are collected pursuant to those sections on or after

154-2  September 1, 2003, and before January 1, 2004.

154-3     5.  Sections 65 to 100, inclusive, of this act apply to any taxable

154-4   receipts that are collected pursuant to the provisions of those

154-5   sections on or after January 1, 2004.

154-6     Sec. 191.  1.  The provisions of subsection 3 of section 186 of

154-7   this act do not:

154-8     (a)  Affect any rights, duties or liability of any person relating

154-9   to any taxes imposed pursuant to chapter 364A of NRS for any

154-10   period ending before October 1, 2003.

154-11    (b) Apply to the administration, collection and enforcement of

154-12   any taxes imposed pursuant to chapter 364A of NRS for any period

154-13   ending before October 1, 2003.

154-14    2.  The provisions of subsection 4 of section 186 of this act do

154-15   not:

154-16    (a)  Affect any rights, duties or liability of any person relating

154-17   to any taxes imposed pursuant to NRS 463.401 before January 1,

154-18   2004.

154-19    (b) Apply to the administration, collection and enforcement of

154-20   any taxes imposed pursuant to NRS 463.401 before January 1,

154-21   2004.

154-22    Sec. 192.  The Legislative Committee on Taxation, Public

154-23   Revenue and Tax Policy established by the provisions of section

154-24   156 of this act shall:

154-25    1.  Review and study:

154-26    (a) The impact, if any, that the imposition of the tax on live

154-27   entertainment imposed pursuant to section 78 of this act has had on

154-28   revenue received by the state and local governments from special

154-29   events conducted in this state.

154-30    (b) Whether promoters of special events are contracting with

154-31   entities in other states to hold the special events in those other states

154-32   as a result of the imposition of the tax.

154-33    (c) The loss of revenue, if any, from special events resulting

154-34   from the imposition of the tax.

154-35    (d) The feasibility and need for exempting such special events

154-36   from the tax.

154-37    (e) Standards and procedures that may be adopted for

154-38   determining whether special events should be exempt from the tax

154-39   and the qualifications for such an exemption.

154-40    2.  Submit a report of the results of its review and any

154-41   recommendations for legislation to the 73rd Session of the Nevada

154-42   Legislature.

154-43    Sec. 192.3.  The State Controller shall, on or before January 1,

154-44   2004, adopt such regulations as are necessary to carry out section

154-45   164.38 of this act.

154-46    Sec. 192.5.  The Nevada Tax Commission shall report to the

154-47   Legislative Committee on Taxation, Public Revenue and Tax

154-48   Policy

155-1  periodically concerning any increase or decrease in the number and

155-2  subject of appeals filed with the Commission during the 2003-2005

155-3   biennium.

155-4     Sec. 193.  1.  This section and sections 110, 120, 121, 122,

155-5   122.3, 122.4, 122.5, 127, 130, 141, 143, 145, 154 to 161, inclusive,

155-6   164.10 to 164.34, inclusive, 166.5, 170, 185, 185.5, 185.7, 185.9,

155-7   187 to 188.7, inclusive, and 190 to 192.5, inclusive, of this act and

155-8   subsection 1 of section 186 of this act become effective upon

155-9   passage and approval.

155-10    2.  Sections 189.58 and 189.64 of this act become effective

155-11   upon passage and approval and apply retroactively to June 30,

155-12   2003.

155-13    3.  Sections 164.50, 164.60, 164.70, 165.2, 185.1, 185.3, 189,

155-14   189.10, 189.14 to 189.56, inclusive, 189.60, 189.62 and 189.66 of

155-15   this act become effective upon passage and approval and apply

155-16   retroactively to July 1, 2003.

155-17    4.  Sections 122.1, 122.2, 169.5 and 173.5 of this act become

155-18   effective on August 1, 2003.

155-19    5.  Sections 171 and 172 of this act and subsection 2 of section

155-20   186 of this act become effective:

155-21    (a) Upon passage and approval for the purpose of adopting

155-22   regulations and performing any other preparatory administrative

155-23   tasks that are necessary to carry out the provisions of this act; and

155-24    (b) On September 1, 2003, for all other purposes.

155-25    6.  Sections 1 to 10, inclusive, 11 to 50, inclusive, 51 to 63,

155-26   inclusive, 101 to 109, inclusive, 111 to 119, inclusive, 123 to 126,

155-27   inclusive, 128, 129, 131 to 140, inclusive, 147 to 153, inclusive,

155-28   163, 164, 165, 166, 167, 174, 176 to 179, inclusive, 181.30 to

155-29   181.50, inclusive, 183 and 183.3 of this act and subsection 3 of

155-30   section 186 of this act become effective:

155-31    (a) Upon passage and approval for the purpose of adopting

155-32   regulations and performing any other preparatory administrative

155-33   tasks that are necessary to carry out the provisions of this act; and

155-34    (b) On October 1, 2003, for all other purposes.

155-35    7.  Sections 10.5, 64 to 100, inclusive, 162, 164.38, 168, 169,

155-36   173, 173.7, 175, 180, 181 and 182 of this act and subsection 4 of

155-37   section 186 of this act become effective:

155-38    (a) Upon passage and approval for the purpose of adopting

155-39   regulations and performing any other preparatory administrative

155-40   tasks that are necessary to carry out the provisions of this act; and

155-41    (b) On January 1, 2004, for all other purposes.

155-42    8.  Sections 183.5 and 184 of this act become effective:

155-43    (a) Upon passage and approval for the purpose of adopting

155-44   regulations and performing any other preparatory administrative

155-45   tasks that are necessary to carry out the provisions of this act; and

155-46    (b) On July 1, 2004, for all other purposes.

155-47    9.  Sections 165.4 and 189.12 of this act become effective on

155-48   July 1, 2004.

155-49    10.  Sections 50.5, 109.5 and 119.5 of this act become effective:

155-50    (a) Upon passage and approval for the purpose of adopting

155-51   regulations and performing any other preparatory administrative

155-52   tasks that are necessary to carry out the provisions of this act; and

155-53    (b) On July 1, 2005, for all other purposes.

155-54    11.  Sections 142, 144 and 146 of this act become effective at

155-55   12:01 a.m. on October 1, 2029.

155-56    12.  Sections 154 to 160, inclusive, of this act expire by

155-57   limitation on June 30, 2005.

155-58    13.  Sections 141, 143 and 145 of this act expire by limitation

155-59   on September 30, 2029.

155-60  ________