exempt

                                                  (Reprinted with amendments adopted on July 21, 2003)

 

Senate Bill No. 8–Committee of the Whole

 

July 21, 2003

____________

 

Referred to Committee of the Whole

 

SUMMARY—Makes various changes concerning state financial administration. (BDR 32‑49)

 

FISCAL NOTE:  Effect on Local Government: Yes.

                           Effect on the State: Yes.

 

~

 

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

 

AN ACT relating to state financial administration; providing for the imposition and administration of 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.

1-14      2.  “Nonprofit organization” means a nonprofit religious,

1-15  charitable, fraternal or other organization that qualifies as a tax-

1-16  exempt organization pursuant to 26 U.S.C. § 501(c).

1-17      3.  “Political subdivision” means any entity described in

1-18  subsection 9 of NRS 612.055.

1-19      Sec. 5.  “Employment” has the meaning ascribed to it in NRS

1-20  612.065 to 612.145, inclusive.

1-21      Sec. 5.5.  1.  Except as otherwise provided in subsection 2,

1-22  “financial institution” means:

1-23      (a) An institution licensed, registered or otherwise authorized

1-24  to do business in this state pursuant to the provisions of chapter

1-25  604, 645B, 645E or 649 of NRS or title 55 or 56 of NRS, or a

1-26  similar institution chartered or licensed pursuant to federal law

1-27  and doing business in this state;

1-28      (b) Any person primarily engaged in:

1-29          (1) The purchase, sale and brokerage of securities;

1-30          (2) Originating, underwriting and distributing issues of

1-31  securities;

1-32          (3) Buying and selling commodity contracts on either a spot

1-33  or future basis for the person’s own account or for the account of

1-34  others, if the person is a member or is associated with a member of

1-35  a recognized commodity exchange;

1-36          (4) Furnishing space and other facilities to members for the

1-37  purpose of buying, selling or otherwise trading in stocks, stock

1-38  options, bonds or commodity contracts;

2-1       (5) Furnishing investment information and advice to others

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

2-3       (6) Furnishing services to holders of or brokers or dealers

2-4  in securities or commodities;

2-5       (7) Holding or owning the securities of banks for the sole

2-6  purpose of exercising some degree of control over the activities of

2-7  the banks whose securities the person holds;

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

2-9  banks, for the sole purpose of exercising some degree of control

2-10  over the activities of the companies whose securities the person

2-11  holds;

2-12          (9) Issuing shares, other than unit investment trusts and

2-13  face-amount certificate companies, whose shares contain a

2-14  provision requiring redemption by the company upon request of

2-15  the holder of the security;

2-16          (10) Issuing shares, other than unit investment trusts and

2-17  face-amount certificate companies, whose shares contain no

2-18  provision requiring redemption by the company upon request by

2-19  the holder of the security;

2-20          (11) Issuing unit investment trusts or face-amount

2-21  certificates;

2-22          (12) The management of the money of trusts and 

2-23  foundations organized for religious, educational, charitable or

2-24  nonprofit research purposes;

2-25          (13) The management of the money of trusts and

2-26  foundations organized for purposes other than religious,

2-27  educational, charitable or nonprofit research;

2-28          (14) Investing in oil and gas royalties or leases, or

2-29  fractional interests therein;

2-30          (15) Owning or leasing franchises, patents and copyrights

2-31  which the person in turn licenses others to use;

2-32          (16) Closed-end investments in real estate or related

2-33  mortgage assets operating in such a manner as to meet the

2-34  requirements of the Real Estate Investment Trust Act of 1960, as

2-35  amended;

2-36          (17) Investing; or

2-37          (18) Any combination of the activities described in this

2-38  paragraph,

2-39  who is doing business in this state;

2-40      (c) Any other person conducting loan or credit card processing

2-41  activities in this state; and

2-42      (d) Any other bank, bank holding company, national bank,

2-43  savings association, federal savings bank, trust company, credit

2-44  union, building and loan association, investment company,

2-45  registered broker or dealer in securities or commodities, finance

3-1  company, dealer in commercial paper or other business entity

3-2  engaged in the business of lending money, providing credit,

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

3-4  entity, doing business in this state.

3-5  2.  The term does not include a credit union organized under

3-6  the provisions of chapter 678 of NRS or the Federal Credit Union

3-7  Act.

3-8  Sec. 6.  “Taxpayer” means any person liable for a tax

3-9  imposed by this chapter.

3-10      Sec. 7.  The Department shall:

3-11      1.  Administer and enforce the provisions of this chapter, and

3-12  may adopt such regulations as it deems appropriate for those

3-13  purposes.

3-14      2.  Deposit all taxes, interest and penalties it receives pursuant

3-15  to this chapter in the State Treasury for credit to the State General

3-16  Fund.

3-17      Sec. 8.  1.  Each person responsible for maintaining the

3-18  records of a taxpayer shall:

3-19      (a) Keep such records as may be necessary to determine the

3-20  amount of the liability of the taxpayer pursuant to the provisions

3-21  of this chapter;

3-22      (b) Preserve those records for 4 years or until any litigation or

3-23  prosecution pursuant to this chapter is finally determined,

3-24  whichever is longer; and

3-25      (c) Make the records available for inspection by the

3-26  Department upon demand at reasonable times during regular

3-27  business hours.

3-28      2.  The Department may by regulation specify the types of

3-29  records which must be kept to determine the amount of the

3-30  liability of a taxpayer pursuant to the provisions of this chapter.

3-31      3.  Any person who violates the provisions of subsection 1 is

3-32  guilty of a misdemeanor.

3-33      Sec. 9.  1.  To verify the accuracy of any return filed or, if

3-34  no return is filed by a taxpayer, to determine the amount required

3-35  to be paid, the Department, or any person authorized in writing by

3-36  the Department, may examine the books, papers and records of

3-37  any person who may be liable for a tax imposed by this chapter.

3-38      2.  Any person who may be liable for a tax imposed by this

3-39  chapter and who keeps outside of this state any books, papers and

3-40  records relating thereto shall pay to the Department an amount

3-41  equal to the allowance provided for state officers and employees

3-42  generally while traveling outside of the State for each day or

3-43  fraction thereof during which an employee of the Department is

3-44  engaged in examining those documents, plus any other actual

4-1  expenses incurred by the employee while he is absent from his

4-2  regular place of employment to examine those documents.

4-3  Sec. 9.5. The Executive Director may request from any other

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

4-5  necessary to carry out the provisions of this chapter. If the

4-6  Executive Director obtains any confidential information pursuant

4-7  to such a request, he shall maintain the confidentiality of that

4-8  information in the same manner and to the same extent as

4-9  provided by law for the agency or officer from whom the

4-10  information was obtained.

4-11      Sec. 10.  1.  Except as otherwise provided in this section and

4-12  NRS 360.250, the records and files of the Department concerning

4-13  the administration of this chapter are confidential and privileged.

4-14  The Department, and any employee engaged in the administration

4-15  of this chapter or charged with the custody of any such records or

4-16  files, shall not disclose any information obtained from the

4-17  Department’s records or files or from any examination,

4-18  investigation or hearing authorized by the provisions of this

4-19  chapter. Neither the Department nor any employee of the

4-20  Department may be required to produce any of the records, files

4-21  and information for the inspection of any person or for use in any

4-22  action or proceeding.

4-23      2.  The records and files of the Department concerning the

4-24  administration of this chapter are not confidential and privileged

4-25  in the following cases:

4-26      (a) Testimony by a member or employee of the Department

4-27  and production of records, files and information on behalf of the

4-28  Department or a taxpayer in any action or proceeding pursuant to

4-29  the provisions of this chapter if that testimony or the records, files

4-30  or information, or the facts shown thereby, are directly involved in

4-31  the action or proceeding.

4-32      (b) Delivery to a taxpayer or his authorized representative of a

4-33  copy of any return or other document filed by the taxpayer

4-34  pursuant to this chapter.

4-35      (c) Publication of statistics so classified as to prevent the

4-36  identification of a particular person or document.

4-37      (d) Exchanges of information with the Internal Revenue

4-38  Service in accordance with compacts made and provided for in

4-39  such cases.

4-40      (e) Disclosure in confidence to the Governor or his agent in

4-41  the exercise of the Governor’s general supervisory powers, or to

4-42  any person authorized to audit the accounts of the Department in

4-43  pursuance of an audit, or to the Attorney General or other legal

4-44  representative of the State in connection with an action or

4-45  proceeding pursuant to this chapter, or to any agency of this or

5-1  any other state charged with the administration or enforcement of

5-2  laws relating to taxation.

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

5-4  3.  The Commission may agree with any county fair and

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

5-6  for the continuing exchange of information concerning taxpayers.

5-7  Sec. 10.5. 1.  There is hereby imposed an excise tax on each

5-8  bank at the rate of $1,750 for each branch office in excess of 1

5-9  maintained by the bank in this state on the first day of each

5-10  calendar quarter.

5-11      2.  Each bank that maintains more than 1 branch office in

5-12  this state on the first day of a calendar quarter shall, on or before

5-13  the last day of the first month of that calendar quarter:

5-14      (a) File with the Department a return on a form prescribed by

5-15  the Department; and

5-16      (b) Remit to the Department any tax due pursuant to this

5-17  section for the branch offices maintained by the bank in this state

5-18  on the first day of that calendar quarter.

5-19      3.  For the purposes of this section:

5-20      (a) “Bank” means:

5-21          (1) A corporation or limited-liability company that is

5-22  chartered by this state, another state or the United States which

5-23  conducts banking or banking and trust business; or

5-24          (2) A foreign bank licensed pursuant to chapter 666A of

5-25  NRS.

5-26  The term does not include a financial institution engaging in

5-27  business pursuant to chapter 677 of NRS or a credit union

5-28  organized under the provisions of chapter 678 of NRS or the

5-29  Federal Credit Union Act.

5-30      (b) “Branch office” means any location or facility of a bank

5-31  where deposit accounts are opened, deposits are accepted, checks

5-32  are paid and loans are granted, including, but not limited to, a

5-33  brick and mortar location, a detached or attached drive-in facility,

5-34  a seasonal office, an office on a military base or government

5-35  installation, a station or unit for paying and receiving, and a

5-36  location where a customer can open accounts, make deposits and

5-37  borrow money by telephone or through use of the Internet, and

5-38  excluding any automated teller machines, consumer credit offices,

5-39  contractural offices, customer bank communication terminals,

5-40  electronic fund transfer units and loan production offices.

5-41      Sec. 11.  1.  There is hereby imposed an excise tax on each

5-42  employer at the rate of 2 percent of the wages, as defined in NRS

5-43  612.190, paid by the employer during a calendar quarter with

5-44  respect to employment.

6-1  2.  The tax imposed by this section must not be deducted, in

6-2  whole or in part, from any wages of persons in the employment of

6-3  the employer.

6-4  3.  Each employer shall, on or before the last day of the month

6-5  immediately following each calendar quarter for which the

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

6-7  NRS 612.535:

6-8  (a) File with the Department:

6-9       (1) A return on a form prescribed by the Department; and

6-10          (2) A copy of any report required by the Employment

6-11  Security Division of the Department of Employment, Training and

6-12  Rehabilitation for determining the amount of the contribution

6-13  required pursuant to NRS 612.535 for any wages paid by the

6-14  employer during that calendar quarter; and

6-15      (b) Remit to the Department any tax due pursuant to this

6-16  section for that calendar quarter.

6-17      4.  Except as otherwise provided in subsection 5, an employer

6-18  may deduct from the total amount of wages reported and upon

6-19  which the excise tax is imposed pursuant this section any amount

6-20  authorized pursuant to this section that is paid by the employer for

6-21  health insurance or a health benefit plan for its employees in the

6-22  calendar quarter for which the tax is paid. The amounts for which

6-23  the deduction is allowed include:

6-24      (a) For an employer providing a program of self-insurance for

6-25  its employees, all amounts paid during the calendar quarter for

6-26  claims, direct administrative services costs, including such services

6-27  provided by the employer, and any premiums paid for individual

6-28  or aggregate stop-loss insurance coverage. An employer is not

6-29  authorized to deduct the costs of a program of self-insurance

6-30  unless the program is a qualified employee welfare benefit plan

6-31  pursuant to the Employee Retirement Income Security Act of

6-32  1974, 29 U.S.C. §§ 1001 et seq.

6-33      (b) The premiums for a policy of health insurance or

6-34  reinsurance for a health benefit plan for its employees.

6-35      (c) Any amounts paid by an employer to a Taft-Hartley trust

6-36  formed pursuant to 29 U.S.C. § 186(c)(5) for participation in an

6-37  employee welfare benefit plan.

6-38      (d) Such other similar payments for health care or insurance

6-39  for health care for employees as are authorized by the

6-40  Department.

6-41      5.  An employer may not deduct from the wages upon which

6-42  the excise tax is imposed pursuant this section:

6-43      (a) Amounts paid for health care or premiums paid for

6-44  insurance for an industrial injury or occupational disease for

7-1  which coverage is required pursuant to chapters 616A to 616D,

7-2  inclusive, or 617 of NRS; or

7-3  (b) Any payments made by employees for health care or health

7-4  insurance or amounts deducted from the wages of employees for

7-5  such care or insurance.

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

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

7-8  subsection 3 proof of the amount paid in the calendar quarter that

7-9  qualifies for the deduction. If the amount of the deduction exceeds

7-10  the amount of reported wages, the excess amount may be carried

7-11  forward to the following calendar quarter until the deduction is

7-12  exhausted.

7-13      7.  As used in this section, “employee welfare benefit plan”

7-14  has the meaning ascribed to it in 29 U.S.C. § 1002.

7-15      Sec. 12.  Upon written application made before the date on

7-16  which payment must be made, the Department may for good cause

7-17  extend by 30 days the time within which a taxpayer is required to

7-18  pay a tax imposed by this chapter. If the tax is paid during the

7-19  period of extension, no penalty or late charge may be imposed for

7-20  failure to pay at the time required, but the taxpayer shall pay

7-21  interest at the rate of 1 percent per month from the date on which

7-22  the amount would have been due without the extension until the

7-23  date of payment, unless otherwise provided in NRS 360.232 or

7-24  360.320.

7-25      Sec. 13.  The remedies of the State provided for in this

7-26  chapter are cumulative, and no action taken by the Department or

7-27  the Attorney General constitutes an election by the State to pursue

7-28  any remedy to the exclusion of any other remedy for which

7-29  provision is made in this chapter.

7-30      Sec. 14.  If the Department determines that any tax, penalty

7-31  or interest has been paid more than once or has been erroneously

7-32  or illegally collected or computed, the Department shall set forth

7-33  that fact in the records of the Department and certify to the State

7-34  Board of Examiners the amount collected in excess of the amount

7-35  legally due and the person from whom it was collected or by whom

7-36  it was paid. If approved by the State Board of Examiners, the

7-37  excess amount collected or paid must be credited on any amounts

7-38  then due from the person under this chapter, and the balance

7-39  refunded to the person or his successors in interest.

7-40      Sec. 15.  1.  Except as otherwise provided in NRS 360.235

7-41  and 360.395:

7-42      (a) No refund may be allowed unless a claim for it is filed with

7-43  the Department within 3 years after the last day of the month

7-44  following the calendar quarter for which the overpayment was

7-45  made.

8-1  (b) No credit may be allowed after the expiration of the period

8-2  specified for filing claims for refund unless a claim for credit is

8-3  filed with the Department within that period.

8-4  2.  Each claim must be in writing and must state the specific

8-5  grounds upon which the claim is founded.

8-6  3.  Failure to file a claim within the time prescribed in this

8-7  chapter constitutes a waiver of any demand against the State on

8-8  account of overpayment.

8-9  4.  Within 30 days after rejecting any claim in whole or in

8-10  part, the Department shall serve notice of its action on the

8-11  claimant in the manner prescribed for service of notice of a

8-12  deficiency determination.

8-13      Sec. 16.  1.  Except as otherwise provided in this section and

8-14  NRS 360.320, interest must be paid upon any overpayment of any

8-15  amount of the taxes imposed by this chapter at the rate of 0.5

8-16  percent per month, or fraction thereof, from the last day of the

8-17  calendar month following the calendar quarter for which the

8-18  overpayment was made. No refund or credit may be made of any

8-19  interest imposed upon the person making the overpayment with

8-20  respect to the amount being refunded or credited.

8-21      2.  The interest must be paid:

8-22      (a) In the case of a refund, to the last day of the calendar

8-23  month following the date upon which the person making the

8-24  overpayment, if he has not already filed a claim, is notified by the

8-25  Department that a claim may be filed or the date upon which the

8-26  claim is certified to the State Board of Examiners, whichever is

8-27  earlier.

8-28      (b) In the case of a credit, to the same date as that to which

8-29  interest is computed on the tax or the amount against which the

8-30  credit is applied.

8-31      3.  If the Department determines that any overpayment has

8-32  been made intentionally or by reason of carelessness, the

8-33  Department shall not allow any interest on the overpayment.

8-34      Sec. 17.  1.  No injunction, writ of mandate or other legal or

8-35  equitable process may issue in any suit, action or proceeding in

8-36  any court against this state or against any officer of the State to

8-37  prevent or enjoin the collection under this chapter of a tax

8-38  imposed by this chapter or any amount of tax, penalty or interest

8-39  required to be collected.

8-40      2.  No suit or proceeding may be maintained in any court for

8-41  the recovery of any amount alleged to have been erroneously or

8-42  illegally determined or collected unless a claim for refund or credit

8-43  has been filed.

8-44      Sec. 18.  1.  Within 90 days after a final decision upon a

8-45  claim filed pursuant to this chapter is rendered by the

9-1  Commission, the claimant may bring an action against the

9-2  Department on the grounds set forth in the claim in a court of

9-3  competent jurisdiction in Carson City, the county of this state

9-4  where the claimant resides or maintains his principal place of

9-5  business or a county in which any relevant proceedings were

9-6  conducted by the Department, for the recovery of the whole or any

9-7  part of the amount with respect to which the claim has been

9-8  disallowed.

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

9-10  constitutes a waiver of any demand against the State on account of

9-11  alleged overpayments.

9-12      Sec. 19.  1.  If the Department fails to mail notice of action

9-13  on a claim within 6 months after the claim is filed, the claimant

9-14  may consider the claim disallowed and file an appeal with the

9-15  Commission within 30 days after the last day of the 6-month

9-16  period. If the claimant is aggrieved by the decision of the

9-17  Commission rendered on appeal, the claimant may, within 90 days

9-18  after the decision is rendered, bring an action against the

9-19  Department on the grounds set forth in the claim for the recovery

9-20  of the whole or any part of the amount claimed as an

9-21  overpayment.

9-22      2.  If judgment is rendered for the plaintiff, the amount of the

9-23  judgment must first be credited towards any tax due from the

9-24  plaintiff.

9-25      3.  The balance of the judgment must be refunded to the

9-26  plaintiff.

9-27      Sec. 20.  In any judgment, interest must be allowed at the rate

9-28  of 6 percent per annum upon the amount found to have been

9-29  illegally collected from the date of payment of the amount to the

9-30  date of allowance of credit on account of the judgment, or to a

9-31  date preceding the date of the refund warrant by not more than 30

9-32  days. The date must be determined by the Department.

9-33      Sec. 21.  A judgment may not be rendered in favor of the

9-34  plaintiff in any action brought against the Department to recover

9-35  any amount paid when the action is brought by or in the name of

9-36  an assignee of the person paying the amount or by any person

9-37  other than the person who paid the amount.

9-38      Sec. 22.  1.  The Department may recover a refund or any

9-39  part thereof which is erroneously made and any credit or part

9-40  thereof which is erroneously allowed in an action brought in a

9-41  court of competent jurisdiction in Carson City or Clark County in

9-42  the name of the State of Nevada.

9-43      2.  The action must be tried in Carson City or Clark County

9-44  unless the court, with the consent of the Attorney General, orders

9-45  a change of place of trial.

10-1      3.  The Attorney General shall prosecute the action, and the

10-2  provisions of NRS, the Nevada Rules of Civil Procedure and the

10-3  Nevada Rules of Appellate Procedure relating to service of

10-4  summons, pleadings, proofs, trials and appeals are applicable to

10-5  the proceedings.

10-6      Sec. 23.  1.  If any amount in excess of $25 has been

10-7  illegally determined, either by the Department or by the person

10-8  filing the return, the Department shall certify this fact to the State

10-9  Board of Examiners, and the latter shall authorize the

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

10-11     2.  If an amount not exceeding $25 has been illegally

10-12  determined, either by the Department or by the person filing the

10-13  return, the Department, without certifying this fact to the State

10-14  Board of Examiners, shall authorize the cancellation of the

10-15  amount upon the records of the Department.

10-16     Sec. 24.  1.  A person shall not:

10-17     (a) Make, cause to be made or permit to be made any false or

10-18  fraudulent return or declaration or false statement in any return

10-19  or declaration with intent to defraud the State or to evade payment

10-20  of a tax or any part of a tax imposed by this chapter.

10-21     (b) Make, cause to be made or permit to be made any false

10-22  entry in books, records or accounts with intent to defraud the State

10-23  or to evade the payment of a tax or any part of a tax imposed by

10-24  this chapter.

10-25     (c) Keep, cause to be kept or permit to be kept more than one

10-26  set of books, records or accounts with intent to defraud the State

10-27  or to evade the payment of a tax or any part of a tax imposed by

10-28  this chapter.

10-29     2.  Any person who violates the provisions of subsection 1 is

10-30  guilty of a gross misdemeanor.

10-31     Secs. 25-38. (Deleted.)

10-32     Sec. 39. Title 32 of NRS is hereby amended by adding thereto

10-33  a new chapter to consist of the provisions set forth as sections 40 to

10-34  63, inclusive, of this act.

10-35     Sec. 40.  As used in this chapter, unless the context otherwise

10-36  requires, the words and terms defined in sections 41 to 44,

10-37  inclusive, of this act have the meanings ascribed to them in those

10-38  sections.

10-39     Sec. 41.  “Commission” means the Nevada Tax Commission.

10-40     Sec. 42.  “Employer” means any employer who is required to

10-41  pay a contribution pursuant to NRS 612.535 for any calendar

10-42  quarter, except a financial institution, an Indian tribe, a nonprofit

10-43  organization or a political subdivision. For the purposes of this

10-44  section:

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

11-2  section 5.5 of this act.

11-3      2.  “Indian tribe” includes any entity described in subsection

11-4  10 of NRS 612.055.

11-5      3.  “Nonprofit organization” means a nonprofit religious,

11-6  charitable, fraternal or other organization that qualifies as a tax-

11-7  exempt organization pursuant to 26 U.S.C. § 501(c).

11-8      4.  “Political subdivision” means any entity described in

11-9  subsection 9 of NRS 612.055.

11-10     Sec. 43.  “Employment” has the meaning ascribed to it in

11-11  NRS 612.065 to 612.145, inclusive.

11-12     Sec. 44.  “Taxpayer” means any person liable for the tax

11-13  imposed by this chapter.

11-14     Sec. 45.  The Department shall:

11-15     1.  Administer and enforce the provisions of this chapter, and

11-16  may adopt such regulations as it deems appropriate for those

11-17  purposes.

11-18     2.  Deposit all taxes, interest and penalties it receives pursuant

11-19  to this chapter in the State Treasury for credit to the State General

11-20  Fund.

11-21     Sec. 46.  1.  Each person responsible for maintaining the

11-22  records of a taxpayer shall:

11-23     (a) Keep such records as may be necessary to determine the

11-24  amount of the liability of the taxpayer pursuant to the provisions

11-25  of this chapter;

11-26     (b) Preserve those records for 4 years or until any litigation or

11-27  prosecution pursuant to this chapter is finally determined,

11-28  whichever is longer; and

11-29     (c) Make the records available for inspection by the

11-30  Department upon demand at reasonable times during regular

11-31  business hours.

11-32     2.  The Department may by regulation specify the types of

11-33  records which must be kept to determine the amount of the

11-34  liability of a taxpayer pursuant to the provisions of this chapter.

11-35     3.  Any person who violates the provisions of subsection 1 is

11-36  guilty of a misdemeanor.

11-37     Sec. 47.  1.  To verify the accuracy of any return filed or, if

11-38  no return is filed by a taxpayer, to determine the amount required

11-39  to be paid, the Department, or any person authorized in writing by

11-40  the Department, may examine the books, papers and records of

11-41  any person who may be liable for the tax imposed by this chapter.

11-42     2.  Any person who may be liable for the tax imposed by this

11-43  chapter and who keeps outside of this state any books, papers and

11-44  records relating thereto shall pay to the Department an amount

11-45  equal to the allowance provided for state officers and employees

12-1  generally while traveling outside of the State for each day or

12-2  fraction thereof during which an employee of the Department is

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

12-4  expenses incurred by the employee while he is absent from his

12-5  regular place of employment to examine those documents.

12-6      Sec. 48. The Executive Director may request from any other

12-7  governmental agency or officer such information as he deems

12-8  necessary to carry out the provisions of this chapter. If the

12-9  Executive Director obtains any confidential information pursuant

12-10  to such a request, he shall maintain the confidentiality of that

12-11  information in the same manner and to the same extent as

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

12-13  information was obtained.

12-14     Sec. 49.  1.  Except as otherwise provided in this section and

12-15  NRS 360.250, the records and files of the Department concerning

12-16  the administration of this chapter are confidential and privileged.

12-17  The Department, and any employee engaged in the administration

12-18  of this chapter or charged with the custody of any such records or

12-19  files, shall not disclose any information obtained from the

12-20  Department’s records or files or from any examination,

12-21  investigation or hearing authorized by the provisions of this

12-22  chapter. Neither the Department nor any employee of the

12-23  Department may be required to produce any of the records, files

12-24  and information for the inspection of any person or for use in any

12-25  action or proceeding.

12-26     2.  The records and files of the Department concerning the

12-27  administration of this chapter are not confidential and privileged

12-28  in the following cases:

12-29     (a) Testimony by a member or employee of the Department

12-30  and production of records, files and information on behalf of the

12-31  Department or a taxpayer in any action or proceeding pursuant to

12-32  the provisions of this chapter if that testimony or the records, files

12-33  or information, or the facts shown thereby are directly involved in

12-34  the action or proceeding.

12-35     (b) Delivery to a taxpayer or his authorized representative of a

12-36  copy of any return or other document filed by the taxpayer

12-37  pursuant to this chapter.

12-38     (c) Publication of statistics so classified as to prevent the

12-39  identification of a particular person or document.

12-40     (d) Exchanges of information with the Internal Revenue

12-41  Service in accordance with compacts made and provided for in

12-42  such cases.

12-43     (e) Disclosure in confidence to the Governor or his agent in

12-44  the exercise of the Governor’s general supervisory powers, or to

12-45  any person authorized to audit the accounts of the Department in

13-1  pursuance of an audit, or to the Attorney General or other legal

13-2  representative of the State in connection with an action or

13-3  proceeding pursuant to this chapter, or to any agency of this or

13-4  any other state charged with the administration or enforcement of

13-5  laws relating to taxation.

13-6      (f) Exchanges of information pursuant to subsection 3.

13-7      3.  The Commission may agree with any county fair and

13-8  recreation board or the governing body of any county, city or town

13-9  for the continuing exchange of information concerning taxpayers.

13-10     Sec. 50.  1.  There is hereby imposed an excise tax on each

13-11  employer at the rate of 0.7 percent of the wages, as defined in NRS

13-12  612.190, paid by the employer during a calendar quarter with

13-13  respect to employment.

13-14     2.  The tax imposed by this section must not be deducted, in

13-15  whole or in part, from any wages of persons in the employment of

13-16  the employer.

13-17     3.  Each employer shall, on or before the last day of the month

13-18  immediately following each calendar quarter for which the

13-19  employer is required to pay a contribution pursuant to

13-20  NRS 612.535:

13-21     (a) File with the Department:

13-22         (1) A return on a form prescribed by the Department; and

13-23         (2) A copy of any report required by the Employment

13-24  Security Division of the Department of Employment, Training and

13-25  Rehabilitation for determining the amount of the contribution

13-26  required pursuant to NRS 612.535 for any wages paid by the

13-27  employer during that calendar quarter; and

13-28     (b) Remit to the Department any tax due pursuant to this

13-29  chapter for that calendar quarter.

13-30     4.  Except as otherwise provided in subsection 5, an employer

13-31  may deduct from the total amount of wages reported and upon

13-32  which the excise tax is imposed pursuant this section any amount

13-33  authorized pursuant to this section that is paid by the employer for

13-34  health insurance or a health benefit plan for its employees in the

13-35  calendar quarter for which the tax is paid. The amounts for which

13-36  the deduction is allowed include:

13-37     (a) For an employer providing a program of self-insurance for

13-38  its employees, all amounts paid during the calendar quarter for

13-39  claims, direct administrative services costs, including such services

13-40  provided by the employer, and any premiums paid for individual

13-41  or aggregate stop-loss insurance coverage. An employer is not

13-42  authorized to deduct the costs of a program of self-insurance

13-43  unless the program is a qualified employee welfare benefit plan

13-44  pursuant to the Employee Retirement Income Security Act of

13-45  1974, 29 U.S.C. §§ 1001 et seq.

14-1      (b) The premiums for a policy of health insurance or

14-2  reinsurance for a health benefit plan for its employees.

14-3      (c) Any amounts paid by an employer to a Taft-Hartley trust

14-4  formed pursuant to 29 U.S.C. § 186(c)(5) for participation in an

14-5  employee welfare benefit plan.

14-6      (d) Such other similar payments for health care or insurance

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

14-8  Department.

14-9      5.  An employer may not deduct from the wages upon which

14-10  the excise tax is imposed pursuant this section:

14-11     (a) Amounts paid for health care or premiums paid for

14-12  insurance for an industrial injury or occupational disease for

14-13  which coverage is required pursuant to chapters 616A to 616D,

14-14  inclusive, or 617 of NRS; or

14-15     (b) Any payments made by employees for health care or health

14-16  insurance or amounts deducted from the wages of employees for

14-17  such care or insurance.

14-18     6.  An employer claiming the deduction allowed pursuant to

14-19  subsection 4 shall submit with the return filed pursuant to

14-20  subsection 3 proof of the amount paid in the calendar quarter that

14-21  qualifies for the deduction. If the amount of the deduction exceeds

14-22  the amount of reported wages, the excess amount may be carried

14-23  forward to the following calendar quarter until the deduction is

14-24  exhausted.

14-25     7.  As used in this section, “employee welfare benefit plan”

14-26  has the meaning ascribed to it in 29 U.S.C. § 1002.

14-27     Sec. 50.5.  1.  An employer that qualifies pursuant to the

14-28  provisions of NRS 360.750 is entitled to an exemption of 50

14-29  percent of the amount of tax otherwise due pursuant to section 50

14-30  of this act during the first 4 years of its operation.

14-31     2.  If a partial abatement from the taxes otherwise due

14-32  pursuant to section 50 of this act is approved by the Commission

14-33  on Economic Development pursuant to NRS 360.750, the partial

14-34  abatement must be administered and carried out in the manner set

14-35  forth in NRS 360.750.

14-36     Sec. 51.  Upon written application made before the date on

14-37  which payment must be made, the Department may for good cause

14-38  extend by 30 days the time within which a taxpayer is required to

14-39  pay the tax imposed by this chapter. If the tax is paid during the

14-40  period of extension, no penalty or late charge may be imposed for

14-41  failure to pay at the time required, but the taxpayer shall pay

14-42  interest at the rate of 1 percent per month from the date on which

14-43  the amount would have been due without the extension until the

14-44  date of payment, unless otherwise provided in NRS 360.232 or

14-45  360.320.

15-1      Sec. 52.  The remedies of the State provided for in this

15-2  chapter are cumulative, and no action taken by the Department or

15-3  the Attorney General constitutes an election by the State to pursue

15-4  any remedy to the exclusion of any other remedy for which

15-5  provision is made in this chapter.

15-6      Sec. 53.  If the Department determines that any tax, penalty

15-7  or interest has been paid more than once or has been erroneously

15-8  or illegally collected or computed, the Department shall set forth

15-9  that fact in the records of the Department and certify to the State

15-10  Board of Examiners the amount collected in excess of the amount

15-11  legally due and the person from whom it was collected or by whom

15-12  it was paid. If approved by the State Board of Examiners, the

15-13  excess amount collected or paid must be credited on any amounts

15-14  then due from the person under this chapter, and the balance

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

15-16     Sec. 54.  1.  Except as otherwise provided in NRS 360.235

15-17  and 360.395:

15-18     (a) No refund may be allowed unless a claim for it is filed with

15-19  the Department within 3 years after the last day of the month

15-20  following the calendar quarter for which the overpayment was

15-21  made.

15-22     (b) No credit may be allowed after the expiration of the period

15-23  specified for filing claims for refund unless a claim for credit is

15-24  filed with the Department within that period.

15-25     2.  Each claim must be in writing and must state the specific

15-26  grounds upon which the claim is founded.

15-27     3.  Failure to file a claim within the time prescribed in this

15-28  chapter constitutes a waiver of any demand against the State on

15-29  account of overpayment.

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

15-31  part, the Department shall serve notice of its action on the

15-32  claimant in the manner prescribed for service of notice of a

15-33  deficiency determination.

15-34     Sec. 55.  1.  Except as otherwise provided in this section and

15-35  NRS 360.320, interest must be paid upon any overpayment of any

15-36  amount of the taxes imposed by this chapter at the rate of 0.5

15-37  percent per month, or fraction thereof, from the last day of the

15-38  calendar month following the calendar quarter for which the

15-39  overpayment was made. No refund or credit may be made of any

15-40  interest imposed upon the person making the overpayment with

15-41  respect to the amount being refunded or credited.

15-42     2.  The interest must be paid:

15-43     (a) In the case of a refund, to the last day of the calendar

15-44  month following the date upon which the person making the

15-45  overpayment, if he has not already filed a claim, is notified by

 

16-1  the Department that a claim may be filed or the date upon which

16-2  the claim is certified to the State Board of Examiners, whichever is

16-3  earlier.

16-4      (b) In the case of a credit, to the same date as that to which

16-5  interest is computed on the tax or the amount against which the

16-6  credit is applied.

16-7      3.  If the Department determines that any overpayment has

16-8  been made intentionally or by reason of carelessness, the

16-9  Department shall not allow any interest on the overpayment.

16-10     Sec. 56.  1.  No injunction, writ of mandate or other legal or

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

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

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

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

16-15  required to be collected.

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

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

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

16-19  has been filed.

16-20     Sec. 57.  1.  Within 90 days after a final decision upon a

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

16-22  Commission, the claimant may bring an action against the

16-23  Department on the grounds set forth in the claim in a court of

16-24  competent jurisdiction in Carson City, the county of this state

16-25  where the claimant resides or maintains his principal place of

16-26  business or a county in which any relevant proceedings were

16-27  conducted by the Department, for the recovery of the whole or any

16-28  part of the amount with respect to which the claim has been

16-29  disallowed.

16-30     2.  Failure to bring an action within the time specified

16-31  constitutes a waiver of any demand against the State on account of

16-32  alleged overpayments.

16-33     Sec. 58.  1.  If the Department fails to mail notice of action

16-34  on a claim within 6 months after the claim is filed, the claimant

16-35  may consider the claim disallowed and file an appeal with the

16-36  Commission within 30 days after the last day of the 6-month

16-37  period. If the claimant is aggrieved by the decision of the

16-38  Commission rendered on appeal, the claimant may, within 90 days

16-39  after the decision is rendered, bring an action against the

16-40  Department on the grounds set forth in the claim for the recovery

16-41  of the whole or any part of the amount claimed as an

16-42  overpayment.

16-43     2.  If judgment is rendered for the plaintiff, the amount of the

16-44  judgment must first be credited towards any tax due from the

16-45  plaintiff.

17-1      3.  The balance of the judgment must be refunded to the

17-2  plaintiff.

17-3      Sec. 59.  In any judgment, interest must be allowed at the rate

17-4  of 6 percent per annum upon the amount found to have been

17-5  illegally collected from the date of payment of the amount to the

17-6  date of allowance of credit on account of the judgment, or to a

17-7  date preceding the date of the refund warrant by not more than 30

17-8  days. The date must be determined by the Department.

17-9      Sec. 60.  A judgment may not be rendered in favor of the

17-10  plaintiff in any action brought against the Department to recover

17-11  any amount paid when the action is brought by or in the name of

17-12  an assignee of the person paying the amount or by any person

17-13  other than the person who paid the amount.

17-14     Sec. 61.  1.  The Department may recover a refund or any

17-15  part thereof which is erroneously made and any credit or part

17-16  thereof which is erroneously allowed in an action brought in a

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

17-18  the name of the State of Nevada.

17-19     2.  The action must be tried in Carson City or Clark County

17-20  unless the court, with the consent of the Attorney General, orders

17-21  a change of place of trial.

17-22     3.  The Attorney General shall prosecute the action, and the

17-23  provisions of NRS, the Nevada Rules of Civil Procedure and the

17-24  Nevada Rules of Appellate Procedure relating to service of

17-25  summons, pleadings, proofs, trials and appeals are applicable to

17-26  the proceedings.

17-27     Sec. 62.  1.  If any amount in excess of $25 has been

17-28  illegally determined, either by the Department or by the person

17-29  filing the return, the Department shall certify this fact to the State

17-30  Board of Examiners, and the latter shall authorize the

17-31  cancellation of the amount upon the records of the Department.

17-32     2.  If an amount not exceeding $25 has been illegally

17-33  determined, either by the Department or by the person filing the

17-34  return, the Department, without certifying this fact to the State

17-35  Board of Examiners, shall authorize the cancellation of the

17-36  amount upon the records of the Department.

17-37     Sec. 63.  1.  A person shall not:

17-38     (a) Make, cause to be made or permit to be made any false or

17-39  fraudulent return or declaration or false statement in any return

17-40  or declaration with intent to defraud the State or to evade payment

17-41  of the tax or any part of the tax imposed by this chapter.

17-42     (b) Make, cause to be made or permit to be made any false

17-43  entry in books, records or accounts with intent to defraud the State

17-44  or to evade the payment of the tax or any part of the tax imposed

17-45  by this chapter.

18-1      (c) Keep, cause to be kept or permit to be kept more than one

18-2  set of books, records or accounts with intent to defraud the State

18-3  or to evade the payment of the tax or any part of the tax imposed

18-4  by this chapter.

18-5      2.  Any person who violates the provisions of subsection 1 is

18-6  guilty of a gross misdemeanor.

18-7      Sec. 64.  Title 32 of NRS is hereby amended by adding thereto

18-8  a new chapter to consist of the provisions set forth as sections 65 to

18-9  100,inclusive, of this act.

18-10     Sec. 65.  As used in this chapter, unless the context otherwise

18-11  requires, the words and terms defined in sections 66 to 75,

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

18-13  sections.

18-14     Sec. 66.  “Admission charge” means the total amount,

18-15  expressed in terms of money, of consideration paid for the right or

18-16  privilege to have access to a facility where live entertainment is

18-17  provided.

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

18-19     Sec. 68.  “Business” means any activity engaged in or caused

18-20  to be engaged in by a business entity with the object of gain,

18-21  benefit or advantage, either direct or indirect, to any person or

18-22  governmental entity.

18-23     Sec. 69.  1.  “Business entity” includes:

18-24     (a) A corporation, partnership, proprietorship, limited-liability

18-25  company, business association, joint venture, limited-liability

18-26  partnership, business trust and their equivalents organized under

18-27  the laws of this state or another jurisdiction and any other type of

18-28  entity that engages in business.

18-29     (b) A natural person engaging in a business if he is deemed to

18-30  be a business entity pursuant to section 76 of this act.

18-31     2.  The term does not include a governmental entity.

18-32     Sec. 70.  “Facility” means:

18-33     1.  Any area or premises where live entertainment is provided

18-34  and for which consideration is collected for the right or privilege

18-35  of entering that area or those premises if the live entertainment is

18-36  provided at:

18-37     (a) An establishment that is not a licensed gaming

18-38  establishment; or

18-39     (b) A licensed gaming establishment that is licensed for less

18-40  than 51 slot machines, less than six games, or any combination of

18-41  slot machines and games within those respective limits.

18-42     2.  Any area or premises where live entertainment is provided

18-43  if the live entertainment is provided at any other licensed gaming

18-44  establishment.

19-1      Sec. 71. “Game” has the meaning ascribed to it in

19-2  NRS 463.0152.

19-3      Sec. 72.  “Licensed gaming establishment” has the meaning

19-4  ascribed to it in NRS 463.0169.

19-5      Sec. 73.  “Live entertainment” means any activity provided

19-6  for pleasure, enjoyment, recreation, relaxation, diversion or other

19-7  similar purpose by a person or persons who are physically present

19-8  when providing that activity to a patron or group of patrons who

19-9  are physically present.

19-10     Sec. 74.  “Slot machine” has the meaning ascribed to it in

19-11  NRS 463.0191.

19-12     Sec. 75.  “Taxpayer” means:

19-13     1.  If live entertainment that is taxable under this chapter is

19-14  provided at a licensed gaming establishment, the person licensed

19-15  to conduct gaming at that establishment.

19-16     2.  Except as otherwise provided in subsection 3, if live

19-17  entertainment that is taxable under this chapter is not provided at

19-18  a licensed gaming establishment, the owner or operator of the

19-19  facility where the live entertainment is provided.

19-20     3.  If live entertainment that is taxable under this chapter is

19-21  provided at a publicly owned facility or on public land, the person

19-22  who collects the taxable receipts.

19-23     Sec. 76.  A natural person engaging in a business shall be

19-24  deemed to be a business entity that is subject to the provisions of

19-25  this chapter if the person is required to file with the Internal

19-26  Revenue Service a Schedule C (Form 1040), Profit or Loss From

19-27  Business Form, or its equivalent or successor form, or a Schedule

19-28  E (Form 1040), Supplemental Income and Loss Form, or its

19-29  equivalent or successor form, for the business.

19-30     Sec. 77.  The Department shall provide by regulation for a

19-31  more detailed definition of “live entertainment” consistent with

19-32  the general definition set forth in section 73 of this act for use by

19-33  the Board and the Department in determining whether an activity

19-34  is a taxable activity under the provisions of this chapter.

19-35     Sec. 78.  1.  Except as otherwise provided in this section,

19-36  there is hereby imposed an excise tax on admission to any facility

19-37  in this state where live entertainment is provided. If the live

19-38  entertainment is provided at a facility with a maximum seating

19-39  capacity of:

19-40     (a) Less than 7,500, the rate of the tax is 10 percent of the

19-41  admission charge to the facility plus 10 percent of any amounts

19-42  paid for food, refreshments and merchandise purchased at the

19-43  facility.

19-44     (b) At least 7,500, the rate of the tax is 5 percent of the

19-45  admission charge to the facility.

20-1      2.  Amounts paid for gratuities directly or indirectly remitted

20-2  to persons employed at a facility where live entertainment is

20-3  provided or for service charges, including those imposed in

20-4  connection with the use of credit cards or debit cards, which are

20-5  collected and retained by persons other than the taxpayer are not

20-6  taxable pursuant to this section.

20-7      3.  A business entity that collects any amount that is taxable

20-8  pursuant to subsection 1 is liable for the tax imposed, but is

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

20-10  amount.

20-11     4.  Any ticket for live entertainment must state whether the tax

20-12  imposed by this section is included in the price of the ticket. If the

20-13  ticket does not include such a statement, the taxpayer shall pay the

20-14  tax based on the face amount of the ticket.

20-15     5.  The tax imposed by subsection 1 does not apply to:

20-16     (a) Live entertainment that this state is prohibited from taxing

20-17  under the Constitution, laws or treaties of the United States or the

20-18  Nevada Constitution.

20-19     (b) Live entertainment that is provided by or entirely for the

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

20-21  organization that qualifies as a tax-exempt organization pursuant

20-22  to 26 U.S.C. § 501(c).

20-23     (c) Any boxing contest or exhibition governed by the

20-24  provisions of chapter 467 of NRS.

20-25     (d) Live entertainment that is not provided at a licensed

20-26  gaming establishment if the facility in which the live

20-27  entertainment is provided has a maximum seating capacity of less

20-28  than 300.

20-29     (e) Live entertainment that is provided at a licensed gaming

20-30  establishment that is licensed for less than 51 slot machines, less

20-31  than six games, or any combination of slot machines and games

20-32  within those respective limits, if the facility in which the live

20-33  entertainment is provided has a maximum seating capacity of less

20-34  than 300.

20-35     (f) Merchandise sold outside the facility in which the live

20-36  entertainment is provided, unless the purchase of the merchandise

20-37  entitles the purchaser to admission to the entertainment.

20-38     (g) Live entertainment that is provided at a trade show.

20-39     (h) Music performed by musicians who move constantly

20-40  through the audience if no other form of live entertainment is

20-41  afforded to the patrons.

20-42     (i) Live entertainment that is provided at a licensed gaming

20-43  establishment at private meetings or dinners attended by members

20-44  of a particular organization or by a casual assemblage if the

20-45  purpose of the event is not primarily for entertainment.

21-1      (j) Live entertainment that is provided in the common area of a

21-2  shopping mall, unless the entertainment is provided in a facility

21-3  located within the mall.

21-4      6.  As used in this section, “maximum seating capacity”

21-5  means, in the following order of priority:

21-6      (a) The maximum occupancy of the facility in which live

21-7  entertainment is provided, as determined by the State Fire

21-8  Marshal or the local governmental agency that has the authority

21-9  to determine the maximum occupancy of the facility;

21-10     (b) If such a maximum occupancy has not been determined,

21-11  the maximum occupancy of the facility designated in any permit

21-12  required to be obtained in order to provide the live entertainment;

21-13  or

21-14     (c) If such a permit does not designate the maximum

21-15  occupancy of the facility, the actual seating capacity of the facility

21-16  in which the live entertainment is provided.

21-17     Sec. 79.  A taxpayer shall hold the amount of all taxes for

21-18  which he is liable pursuant to this chapter in a separate account in

21-19  trust for the State.

21-20     Sec. 80.  1.  The Board shall:

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

21-22  are licensed gaming establishments; and

21-23     (b) Adopt such regulations as are necessary to carry out the

21-24  provisions of paragraph (a). The regulations must be adopted in

21-25  accordance with the provisions of chapter 233B of NRS and must

21-26  be codified in the Nevada Administrative Code.

21-27     2.  The Department shall:

21-28     (a) Collect the tax imposed by this chapter from all other

21-29  taxpayers; and

21-30     (b) Adopt such regulations as are necessary to carry out the

21-31  provisions of paragraph (a).

21-32     3.  For the purposes of:

21-33     (a) Subsection 1, the provisions of chapter 463 of NRS relating

21-34  to the payment, collection, administration and enforcement of

21-35  gaming license fees and taxes, including, without limitation, any

21-36  provisions relating to the imposition of penalties and interest, shall

21-37  be deemed to apply to the payment, collection, administration and

21-38  enforcement of the taxes imposed by this chapter to the extent that

21-39  those provisions do not conflict with the provisions of this chapter.

21-40     (b) Subsection 2, the provisions of chapter 360 of NRS relating

21-41  to the payment, collection, administration and enforcement of

21-42  taxes, including, without limitation, any provisions relating to the

21-43  imposition of penalties and interest, shall be deemed to apply to

21-44  the payment, collection, administration and enforcement of the

22-1  taxes imposed by this chapter to the extent that those provisions do

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

22-3      4.  To ensure that the tax imposed by section 78 of this act is

22-4  collected fairly and equitably, the Board and the Department

22-5  shall:

22-6      (a) Jointly, coordinate the administration and collection of

22-7  that tax and the regulation of taxpayers who are liable for the

22-8  payment of the tax.

22-9      (b) Upon request, assist the other agency in the collection of

22-10  that tax.

22-11     Sec. 81.  1.  Except as otherwise provided in this section:

22-12     (a) Each taxpayer who is a licensed gaming establishment

22-13  shall file with the Board, on or before the 24th day of each month,

22-14  a report showing the amount of all taxable receipts for the

22-15  preceding month. The report must be in a form prescribed by the

22-16  Board.

22-17     (b) All other taxpayers shall file with the Department, on or

22-18  before the last day of each month, a report showing the amount of

22-19  all taxable receipts for the preceding month. The report must be in

22-20  a form prescribed by the Department.

22-21     2.  The Board or the Department, if it deems it necessary to

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

22-23  imposed by section 78 of this act, may require reports to be filed

22-24  not later than 10 days after the end of each calendar quarter.

22-25     3.  Each report required to be filed by this section must be

22-26  accompanied by the amount of the tax that is due for the period

22-27  covered by the report.

22-28     4.  The Board and the Department shall deposit all taxes,

22-29  interest and penalties it receives pursuant to this chapter in the

22-30  State Treasury for credit to the State General Fund.

22-31     Sec. 82.  Upon written application made before the date on

22-32  which payment must be made, the Board or the Department may,

22-33  for good cause, extend by 30 days the time within which a

22-34  taxpayer is required to pay the tax imposed by this chapter. If the

22-35  tax is paid during the period of extension, no penalty or late

22-36  charge may be imposed for failure to pay at the time required, but

22-37  the taxpayer shall pay interest at the rate of 1 percent per month

22-38  from the date on which the amount would have been due without

22-39  the extension until the date of payment, unless otherwise provided

22-40  in NRS 360.232 or 360.320.

22-41     Sec. 83.  1.  Each person responsible for maintaining the

22-42  records of a taxpayer shall:

22-43     (a) Keep such records as may be necessary to determine the

22-44  amount of the liability of the taxpayer pursuant to the provisions

22-45  of this chapter;

23-1      (b) Preserve those records for:

23-2          (1) At least 5 years if the taxpayer is a licensed gaming

23-3  establishment or until any litigation or prosecution pursuant to

23-4  this chapter is finally determined, whichever is longer; or

23-5          (2) At least 4 years if the taxpayer is not a licensed gaming

23-6  establishment or until any litigation or prosecution pursuant to

23-7  this chapter is finally determined, whichever is longer; and

23-8      (c) Make the records available for inspection by the Board or

23-9  the Department upon demand at reasonable times during regular

23-10  business hours.

23-11     2.  The Board and the Department may by regulation specify

23-12  the types of records which must be kept to determine the amount

23-13  of the liability of a taxpayer from whom they are required to

23-14  collect the tax imposed by this chapter.

23-15     3.  Any agreement that is entered into, modified or extended

23-16  after January 1, 2004, for the lease, assignment or transfer of any

23-17  premises upon which any activity subject to the tax imposed by this

23-18  chapter is, or thereafter may be, conducted shall be deemed to

23-19  include a provision that the taxpayer required to pay the tax must

23-20  be allowed access to, upon demand, all books, records and

23-21  financial papers held by the lessee, assignee or transferee which

23-22  must be kept pursuant to this section. Any person conducting

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

23-24  fails to maintain or disclose his records pursuant to this subsection

23-25  is liable to the taxpayer for any penalty paid by the taxpayer for

23-26  the late payment or nonpayment of the tax caused by the failure to

23-27  maintain or disclose records.

23-28     4.  A person who violates any provision of this section is guilty

23-29  of a misdemeanor.

23-30     Sec. 84.  1.  To verify the accuracy of any report filed or, if

23-31  no report is filed by a taxpayer, to determine the amount of tax

23-32  required to be paid:

23-33     (a) The Board, or any person authorized in writing by the

23-34  Board, may examine the books, papers and records of any licensed

23-35  gaming establishment that may be liable for the tax imposed by

23-36  this chapter.

23-37     (b) The Department, or any person authorized in writing by

23-38  the Department, may examine the books, papers and records of

23-39  any other person who may be liable for the tax imposed by this

23-40  chapter.

23-41     2.  Any person who may be liable for the tax imposed by this

23-42  chapter and who keeps outside of this state any books, papers and

23-43  records relating thereto shall pay to the Board or the Department

23-44  an amount equal to the allowance provided for state officers and

23-45  employees generally while traveling outside of the State for each

24-1  day or fraction thereof during which an employee of the Board or

24-2  the Department is engaged in examining those documents, plus

24-3  any other actual expenses incurred by the employee while he is

24-4  absent from his regular place of employment to examine those

24-5  documents.

24-6      Sec. 85.  1.  Except as otherwise provided in this section and

24-7  NRS 360.250, the records and files of the Board and the

24-8  Department concerning the administration of this chapter are

24-9  confidential and privileged. The Board, the Department and any

24-10  employee of the Board or the Department engaged in the

24-11  administration of this chapter or charged with the custody of any

24-12  such records or files shall not disclose any information obtained

24-13  from the records or files of the Board or the Department or from

24-14  any examination, investigation or hearing authorized by the

24-15  provisions of this chapter. The Board, the Department and any

24-16  employee of the Board or the Department may not be required to

24-17  produce any of the records, files and information for the

24-18  inspection of any person or for use in any action or proceeding.

24-19     2.  The records and files of the Board and the Department

24-20  concerning the administration of this chapter are not confidential

24-21  and privileged in the following cases:

24-22     (a) Testimony by a member or employee of the Board or the

24-23  Department and production of records, files and information on

24-24  behalf of the Board or the Department or a taxpayer in any action

24-25  or proceeding pursuant to the provisions of this chapter, if that

24-26  testimony or the records, files or information, or the facts shown

24-27  thereby, are directly involved in the action or proceeding.

24-28     (b) Delivery to a taxpayer or his authorized representative of a

24-29  copy of any report or other document filed by the taxpayer

24-30  pursuant to this chapter.

24-31     (c) Publication of statistics so classified as to prevent the

24-32  identification of a particular person or document.

24-33     (d) Exchanges of information with the Internal Revenue

24-34  Service in accordance with compacts made and provided for in

24-35  such cases.

24-36     (e) Disclosure in confidence to the Governor or his agent in

24-37  the exercise of the Governor’s general supervisory powers, or to

24-38  any person authorized to audit the accounts of the Board or the

24-39  Department in pursuance of an audit, or to the Attorney General

24-40  or other legal representative of the State in connection with an

24-41  action or proceeding pursuant to this chapter, or to any agency of

24-42  this or any other state charged with the administration or

24-43  enforcement of laws relating to taxation.

24-44     Sec. 86.  1.  If:

25-1      (a) The Board determines that a taxpayer who is a licensed

25-2  gaming establishment is taking any action with intent to defraud

25-3  the State or to evade the payment of the tax or any part of the tax

25-4  imposed by this chapter, the Board shall establish an amount upon

25-5  which the tax imposed by this chapter must be based.

25-6      (b) The Department determines that a taxpayer who is not a

25-7  licensed gaming establishment is taking any action with intent to

25-8  defraud the State or to evade the payment of the tax or any part of

25-9  the tax imposed by this chapter, the Department shall establish an

25-10  amount upon which the tax imposed by this chapter must be

25-11  based.

25-12     2.   The amount established by the Board or the Department

25-13  pursuant to subsection 1 must be based upon the tax liability of

25-14  business entities that are deemed comparable by the Board or the

25-15  Department to that of the taxpayer.

25-16     Sec. 87.  1.  If a taxpayer:

25-17     (a) Is unable to collect all or part of an admission charge or

25-18  charges for food, refreshments and merchandise which were

25-19  included in the taxable receipts reported for a previous reporting

25-20  period; and

25-21     (b) Has taken a deduction on his federal income tax return

25-22  pursuant to 26 U.S.C. § 166(a) for the amount which he is unable

25-23  to collect,

25-24  he is entitled to receive a credit for the amount of tax paid on

25-25  account of that uncollected amount. The credit may be used

25-26  against the amount of tax that the taxpayer is subsequently

25-27  required to pay pursuant to this chapter.

25-28     2.  If the Internal Revenue Service disallows a deduction

25-29  described in paragraph (b) of subsection 1 and the taxpayer

25-30  claimed a credit on a return for a previous reporting period

25-31  pursuant to subsection 1, the taxpayer shall include the amount of

25-32  that credit in the amount of taxes reported pursuant to this chapter

25-33  in the first return filed with the Board or the Department after the

25-34  deduction is disallowed.

25-35     3.  If a taxpayer collects all or part of an admission charge or

25-36  charges for food, refreshments and merchandise for which he

25-37  claimed a credit on a return for a previous reporting period

25-38  pursuant to subsection 2, he shall include:

25-39     (a) The amount collected in the charges reported pursuant to

25-40  paragraph (a) of subsection 1; and

25-41     (b) The tax payable on the amount collected in the amount of

25-42  taxes reported,

25-43  in the first return filed with the Board or the Department after that

25-44  collection.

26-1      4.  Except as otherwise provided in subsection 5, upon

26-2  determining that a taxpayer has filed a return which contains one

26-3  or more violations of the provisions of this section, the Board or

26-4  the Department shall:

26-5      (a) For the first return of any taxpayer that contains one or

26-6  more violations, issue a letter of warning to the taxpayer which

26-7  provides an explanation of the violation or violations contained in

26-8  the return.

26-9      (b) For the first or second return, other than a return

26-10  described in paragraph (a), in any calendar year which contains

26-11  one or more violations, assess a penalty equal to the amount of the

26-12  tax which was not reported.

26-13     (c) For the third and each subsequent return in any calendar

26-14  year which contains one or more violations, assess a penalty of

26-15  three times the amount of the tax which was not reported.

26-16     5.  For the purposes of subsection 4, if the first violation of

26-17  this section by any taxpayer was determined by the Board or the

26-18  Department through an audit which covered more than one return

26-19  of the taxpayer, the Board or the Department shall treat all returns

26-20  which were determined through the same audit to contain a

26-21  violation or violations in the manner provided in paragraph (a) of

26-22  subsection 4.

26-23     Sec. 88.  The remedies of the State provided for in this

26-24  chapter are cumulative, and no action taken by the Board, the

26-25  Department or the Attorney General constitutes an election by the

26-26  State to pursue any remedy to the exclusion of any other remedy

26-27  for which provision is made in this chapter.

26-28     Sec. 89.  If the Department determines that any tax, penalty

26-29  or interest it is required to collect has been paid more than once or

26-30  has been erroneously or illegally collected or computed, the

26-31  Department shall set forth that fact in its records and shall certify

26-32  to the State Board of Examiners the amount collected in excess of

26-33  the amount legally due and the person from whom it was collected

26-34  or by whom it was paid. If approved by the State Board of

26-35  Examiners, the excess amount collected or paid must be credited

26-36  on any amounts then due from the person under this chapter, and

26-37  the balance refunded to the person or his successors in interest.

26-38     Sec. 90.  1.  Except as otherwise provided in NRS 360.235

26-39  and 360.395:

26-40     (a) No refund may be allowed unless a claim for it is filed

26-41  with:

26-42         (1) The Board, if the taxpayer is a licensed gaming

26-43  establishment; or

26-44         (2) The Department, if the taxpayer is not a licensed

26-45  gaming establishment.

27-1  A claim must be filed within 3 years after the last day of the month

27-2  following the reporting period for which the overpayment was

27-3  made.

27-4      (b) No credit may be allowed after the expiration of the period

27-5  specified for filing claims for refund unless a claim for credit is

27-6  filed with the Board or the Department within that period.

27-7      2.  Each claim must be in writing and must state the specific

27-8  grounds upon which the claim is founded.

27-9      3.  Failure to file a claim within the time prescribed in this

27-10  chapter constitutes a waiver of any demand against the State on

27-11  account of overpayment.

27-12     4.  Within 30 days after rejecting any claim in whole or in

27-13  part, the Board or the Department shall serve notice of its action

27-14  on the claimant in the manner prescribed for service of notice of a

27-15  deficiency determination.

27-16     Sec. 91.  1.  Except as otherwise provided in this section and

27-17  NRS 360.320, interest must be paid upon any overpayment of any

27-18  amount of the tax imposed by this chapter in accordance with the

27-19  provisions of section 80 of this act.

27-20     2.  If the overpayment is paid to the Department, the interest

27-21  must be paid:

27-22     (a) In the case of a refund, to the last day of the calendar

27-23  month following the date upon which the person making the

27-24  overpayment, if he has not already filed a claim, is notified by

27-25  the Department that a claim may be filed or the date upon which

27-26  the claim is certified to the State Board of Examiners, whichever is

27-27  earlier.

27-28     (b) In the case of a credit, to the same date as that to which

27-29  interest is computed on the tax or amount against which the credit

27-30  is applied.

27-31     3.  If the Board or the Department determines that any

27-32  overpayment has been made intentionally or by reason of

27-33  carelessness, the Board or the Department shall not allow any

27-34  interest on the overpayment.

27-35     Sec. 92.  1.  No injunction, writ of mandate or other legal or

27-36  equitable process may issue in any suit, action or proceeding in

27-37  any court against this state or against any officer of the State to

27-38  prevent or enjoin the collection under this chapter of the tax

27-39  imposed by this chapter or any amount of tax, penalty or interest

27-40  required to be collected.

27-41     2.  No suit or proceeding may be maintained in any court for

27-42  the recovery of any amount alleged to have been erroneously or

27-43  illegally determined or collected unless a claim for refund or credit

27-44  has been filed.

28-1      Sec. 93.  1.  Within 90 days after a final decision upon a

28-2  claim filed pursuant to this chapter is rendered by:

28-3      (a) The Nevada Gaming Commission, the claimant may bring

28-4  an action against the Board on the grounds set forth in the claim.

28-5      (b) The Nevada Tax Commission, the claimant may bring an

28-6  action against the Department on the grounds set forth in the

28-7  claim.

28-8      2.  An action brought pursuant to subsection 1 must be

28-9  brought in a court of competent jurisdiction in Carson City, the

28-10  county of this state where the claimant resides or maintains his

28-11  principal place of business or a county in which any relevant

28-12  proceedings were conducted by the Board or the Department, for

28-13  the recovery of the whole or any part of the amount with respect to

28-14  which the claim has been disallowed.

28-15     3.  Failure to bring an action within the time specified

28-16  constitutes a waiver of any demand against the State on account of

28-17  alleged overpayments.

28-18     Sec. 94.  1.  If the Board fails to mail notice of action on a

28-19  claim within 6 months after the claim is filed, the claimant may

28-20  consider the claim disallowed and file an appeal with the Nevada

28-21  Gaming Commission within 30 days after the last day of the

28-22  6-month period.

28-23     2.  If the Department fails to mail notice of action on a claim

28-24  within 6 months after the claim is filed, the claimant may consider

28-25  the claim disallowed and file an appeal with the Nevada Tax

28-26  Commission within 30 days after the last day of the 6-month

28-27  period.

28-28     3.  If the claimant is aggrieved by the decision of:

28-29     (a) The Nevada Gaming Commission rendered on appeal, the

28-30  claimant may, within 90 days after the decision is rendered, bring

28-31  an action against the Board on the grounds set forth in the claim

28-32  for the recovery of the whole or any part of the amount claimed as

28-33  an overpayment.

28-34     (b) The Nevada Tax Commission rendered on appeal, the

28-35  claimant may, within 90 days after the decision is rendered, bring

28-36  an action against the Department on the grounds set forth in the

28-37  claim for the recovery of the whole or any part of the amount

28-38  claimed as an overpayment.

28-39     4.  If judgment is rendered for the plaintiff, the amount of the

28-40  judgment must first be credited towards any tax due from the

28-41  plaintiff.

28-42     5.  The balance of the judgment must be refunded to the

28-43  plaintiff.

28-44     Sec. 95.  In any judgment, interest must be allowed at the rate

28-45  of 6 percent per annum upon the amount found to have been

29-1  illegally collected from the date of payment of the amount to the

29-2  date of allowance of credit on account of the judgment, or to a

29-3  date preceding the date of the refund warrant by not more than 30

29-4  days. The date must be determined by the Board or the

29-5  Department.

29-6      Sec. 96.  A judgment may not be rendered in favor of the

29-7  plaintiff in any action brought against the Board or the

29-8  Department to recover any amount paid when the action is

29-9  brought by or in the name of an assignee of the person paying the

29-10  amount or by any person other than the person who paid the

29-11  amount.

29-12     Sec. 97.  1.  The Board or the Department may recover a

29-13  refund or any part thereof which is erroneously made and any

29-14  credit or part thereof which is erroneously allowed in an action

29-15  brought in a court of competent jurisdiction in Carson City or

29-16  Clark County in the name of the State of Nevada.

29-17     2.  The action must be tried in Carson City or Clark County

29-18  unless the court, with the consent of the Attorney General, orders

29-19  a change of place of trial.

29-20     3.  The Attorney General shall prosecute the action, and the

29-21  provisions of NRS, the Nevada Rules of Civil Procedure and the

29-22  Nevada Rules of Appellate Procedure relating to service of

29-23  summons, pleadings, proofs, trials and appeals are applicable to

29-24  the proceedings.

29-25     Sec. 98.  1.  If any amount in excess of $25 has been

29-26  illegally determined, either by the person filing the return or by the

29-27  Board or the Department, the Board or the Department shall

29-28  certify this fact to the State Board of Examiners, and the latter

29-29  shall authorize the cancellation of the amount upon the records of

29-30  the Board or the Department.

29-31     2.  If an amount not exceeding $25 has been illegally

29-32  determined, either by the person filing a return or by the Board or

29-33  the Department, the Board or the Department, without certifying

29-34  this fact to the State Board of Examiners, shall authorize the

29-35  cancellation of the amount upon the records of the Board or the

29-36  Department.

29-37     Sec. 99.  Any licensed gaming establishment liable for the

29-38  payment of the tax imposed by section 78 of this act who willfully

29-39  fails to report, pay or truthfully account for the tax is subject to the

29-40  revocation of his gaming license by the Nevada Gaming

29-41  Commission.

29-42     Sec. 100.  1.  A person shall not:

29-43     (a) Make, cause to be made or permit to be made any false or

29-44  fraudulent return or declaration or false statement in any report

29-45  or declaration, with intent to defraud the State or to evade

30-1  payment of the tax or any part of the tax imposed by this chapter.

30-2      (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 person

31-35  is required to file with the Internal Revenue Service a Schedule C

31-36  (Form 1040), Profit or Loss From Business Form, or its

31-37  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:

32-1      (a) Be made upon a form prescribed by the Department;

32-2      (b) Set forth the name under which the applicant transacts or

32-3  intends to transact business and the location of his place or places

32-4  of business;

32-5      (c) Declare the estimated number of employees for the

32-6  previous calendar quarter;

32-7      (d) Be accompanied by a fee of $100; and

32-8      (e) Include any other information that the Department deems

32-9  necessary.

32-10     3.  The application must be signed by:

32-11     (a) The owner, if the business is owned by a natural person;

32-12     (b) A member or partner, if the business is owned by an

32-13  association or partnership; or

32-14     (c) An officer or some other person specifically authorized to

32-15  sign the application, if the business is owned by a corporation.

32-16     4.  If the application is signed pursuant to paragraph (c) of

32-17  subsection 3, written evidence of the signer’s authority must be

32-18  attached to the application.

32-19     5.  A person who has been issued a business license by the

32-20  Department shall submit a fee of $100 to the Department on or

32-21  before the last day of the month in which the anniversary date of

32-22  issuance of the business license occurs in each year, unless the

32-23  person submits a written statement to the Department, at least 10

32-24  days before the anniversary date, indicating that the person will

32-25  not be conducting business in this state after the anniversary date.

32-26     6.  The business license required to be obtained pursuant to

32-27  this section is in addition to any license to conduct business that

32-28  must be obtained from the local jurisdiction in which the business

32-29  is being conducted.

32-30     7.  For the purposes of sections 102 to 108, inclusive, of this

32-31  act, a person shall be deemed to conduct a business in this state if

32-32  a business for which the person is responsible:

32-33     (a) Is organized pursuant to title 7 of NRS, other than a

32-34  business organized pursuant to chapter 82 or 84 of NRS;

32-35     (b) Has an office or other base of operations in this state; or

32-36     (c) Pays wages or other remuneration to a natural person who

32-37  performs in this state any of the duties for which he is paid.

32-38     8.  A person who takes part in a trade show or convention

32-39  held in this state for a purpose related to the conduct of a business

32-40  is not required to obtain a business license specifically for that

32-41  event.

32-42     Sec. 109.  NRS 360.225 is hereby amended to read as follows:

32-43     360.225  1.  During the course of an investigation undertaken

32-44  pursuant to NRS 360.130 of a person claiming:

33-1      (a) A partial abatement of property taxes pursuant to

33-2  NRS 361.0687;

33-3      (b) [An exemption from taxes upon the privilege of doing

33-4  business in this state pursuant to NRS 364A.170;

33-5      (c)] A deferral of the payment of taxes on the sale of capital

33-6  goods pursuant to NRS 372.397 or 374.402; or

33-7      [(d)] (c) An abatement of taxes on the gross receipts from the

33-8  sale, storage, use or other consumption of eligible machinery or

33-9  equipment pursuant to NRS 374.357,

33-10  the Department shall investigate whether the person meets the

33-11  eligibility requirements for the abatement, partial abatement[,

33-12  exemption] or deferral that the person is claiming.

33-13     2.  If the Department finds that the person does not meet the

33-14  eligibility requirements for the abatement[, exemption] or deferral

33-15  which the person is claiming, the Department shall report its

33-16  findings to the Commission on Economic Development and take

33-17  any other necessary actions.

33-18     Sec. 109.5.  NRS 360.225 is hereby amended to read as

33-19  follows:

33-20     360.225  1.  During the course of an investigation undertaken

33-21  pursuant to NRS 360.130 of a person claiming:

33-22     (a) A partial abatement of property taxes pursuant to NRS

33-23  361.0687;

33-24     (b) An exemption from taxes pursuant to section 50.5 of this

33-25  act;

33-26     (c) A deferral of the payment of taxes on the sale of capital

33-27  goods pursuant to NRS 372.397 or 374.402; or

33-28     [(c)] (d) An abatement of taxes on the gross receipts from the

33-29  sale, storage, use or other consumption of eligible machinery or

33-30  equipment pursuant to NRS 374.357,

33-31  the Department shall investigate whether the person meets the

33-32  eligibility requirements for the abatement, partial abatement ,

33-33  exemption or deferral that the person is claiming.

33-34     2.  If the Department finds that the person does not meet the

33-35  eligibility requirements for the abatement , exemption or deferral

33-36  which the person is claiming, the Department shall report its

33-37  findings to the Commission on Economic Development and take

33-38  any other necessary actions.

33-39     Sec. 110.  NRS 360.2935 is hereby amended to read as

33-40  follows:

33-41     360.2935  Except as otherwise provided in [NRS 361.485,] this

33-42  title, a taxpayer is entitled to receive on any overpayment of taxes,

33-43  after the offset required by NRS 360.320 has been made, a refund

33-44  together with interest at a rate determined pursuant to NRS 17.130.

34-1  No interest is allowed on a refund of any penalties or interest paid

34-2  by a taxpayer.

34-3      Sec. 111.  NRS 360.300 is hereby amended to read as follows:

34-4      360.300  1.  If a person fails to file a return or the Department

34-5  is not satisfied with the return or returns of any tax, contribution or

34-6  premium or amount of tax, contribution or premium required to be

34-7  paid to the State by any person, in accordance with the applicable

34-8  provisions of this chapter, chapter 362, [364A,] 369, 370, 372,

34-9  372A, 374, 377, 377A or 444A of NRS, NRS 482.313, or chapter

34-10  585 or 680B of NRS , or sections 2 to 24, inclusive, or 40 to 63,

34-11  inclusive, of this act, as administered or audited by the Department,

34-12  it may compute and determine the amount required to be paid upon

34-13  the basis of:

34-14     (a) The facts contained in the return;

34-15     (b) Any information within its possession or that may come into

34-16  its possession; or

34-17     (c) Reasonable estimates of the amount.

34-18     2.  One or more deficiency determinations may be made with

34-19  respect to the amount due for one or for more than one period.

34-20     3.  In making its determination of the amount required to be

34-21  paid, the Department shall impose interest on the amount of tax

34-22  determined to be due, calculated at the rate and in the manner set

34-23  forth in NRS 360.417, unless a different rate of interest is

34-24  specifically provided by statute.

34-25     4.  The Department shall impose a penalty of 10 percent in

34-26  addition to the amount of a determination that is made in the case of

34-27  the failure of a person to file a return with the Department.

34-28     5.  When a business is discontinued, a determination may be

34-29  made at any time thereafter within the time prescribed in NRS

34-30  360.355 as to liability arising out of that business, irrespective of

34-31  whether the determination is issued before the due date of the

34-32  liability.

34-33     Sec. 112.  (Deleted.)

34-34     Sec. 113.  NRS 360.417 is hereby amended to read as follows:

34-35     360.417  Except as otherwise provided in NRS 360.232 and

34-36  360.320, and unless a different penalty or rate of interest is

34-37  specifically provided by statute, any person who fails to pay any tax

34-38  provided for in chapter 362, [364A,] 369, 370, 372, 374, 377, 377A,

34-39  444A or 585 of NRS, or sections 2 to 24, inclusive, or 40 to 63,

34-40  inclusive, of this act, or the fee provided for in NRS 482.313, to the

34-41  State or a county within the time required, shall pay a penalty of not

34-42  more than 10 percent of the amount of the tax or fee which is owed,

34-43  as determined by the Department, in addition to the tax or fee, plus

34-44  interest at the rate of 1 percent per month, or fraction of a month,

34-45  from the last day of the month following the period for which the

35-1  amount or any portion of the amount should have been reported

35-2  until the date of payment. The amount of any penalty imposed must

35-3  be based on a graduated schedule adopted by the Nevada Tax

35-4  Commission which takes into consideration the length of time the

35-5  tax or fee remained unpaid.

35-6      Sec. 114.  (Deleted.)

35-7      Sec. 115.  NRS 360.419 is hereby amended to read as follows:

35-8      360.419  1.  If the Executive Director or a designated hearing

35-9  officer finds that the failure of a person to make a timely return or

35-10  payment of a tax imposed pursuant to NRS 361.320 or [chapter

35-11  361A, 376A, 377 or 377A of NRS, or by] chapter 361A, 362,

35-12  [364A,] 369, 370, 372, 372A, 374, 375A , [or] 375B , 376A, 377 or

35-13  377A of NRS, or sections 2 to 24, inclusive, or 40 to 63, inclusive,

35-14  of this act, is the result of circumstances beyond his control and

35-15  occurred despite the exercise of ordinary care and without intent, the

35-16  Department may relieve him of all or part of any interest or penalty ,

35-17  or both.

35-18     2.  A person seeking this relief must file with the Department a

35-19  statement under oath setting forth the facts upon which he bases his

35-20  claim.

35-21     3.  The Department shall disclose, upon the request of any

35-22  person:

35-23     (a) The name of the person to whom relief was granted; and

35-24     (b) The amount of the relief.

35-25     4.  The Executive Director or a designated hearing officer shall

35-26  act upon the request of a taxpayer seeking relief pursuant to NRS

35-27  361.4835 which is deferred by a county treasurer or county assessor.

35-28     Sec. 116.  (Deleted.)

35-29     Sec. 117.  NRS 360.510 is hereby amended to read as follows:

35-30     360.510  1.  If any person is delinquent in the payment of any

35-31  tax or fee administered by the Department or if a determination has

35-32  been made against him which remains unpaid, the Department may:

35-33     (a) Not later than 3 years after the payment became delinquent

35-34  or the determination became final; or

35-35     (b) Not later than 6 years after the last recording of an abstract

35-36  of judgment or of a certificate constituting a lien for tax owed,

35-37  give a notice of the delinquency and a demand to transmit

35-38  personally or by registered or certified mail to any person,

35-39  including, without limitation, any officer or department of this state

35-40  or any political subdivision or agency of this state, who has in his

35-41  possession or under his control any credits or other personal

35-42  property belonging to the delinquent, or owing any debts to the

35-43  delinquent or person against whom a determination has been made

35-44  which remains unpaid, or owing any debts to the delinquent or that

35-45  person. In the case of any state officer, department or agency, the

36-1  notice must be given to the officer, department or agency before the

36-2  Department presents the claim of the delinquent taxpayer to the

36-3  State Controller.

36-4      2.  A state officer, department or agency which receives such a

36-5  notice may satisfy any debt owed to it by that person before it

36-6  honors the notice of the Department.

36-7      3.  After receiving the demand to transmit, the person notified

36-8  by the demand may not transfer or otherwise dispose of the credits,

36-9  other personal property, or debts in his possession or under his

36-10  control at the time he received the notice until the Department

36-11  consents to a transfer or other disposition.

36-12     4.  Every person notified by a demand to transmit shall, within

36-13  10 days after receipt of the demand to transmit, inform the

36-14  Department of[,] and transmit to the Department all such credits,

36-15  other personal property[,] or debts in his possession, under his

36-16  control or owing by him within the time and in the manner

36-17  requested by the Department. Except as otherwise provided in

36-18  subsection 5, no further notice is required to be served to that

36-19  person.

36-20     5.  If the property of the delinquent taxpayer consists of a series

36-21  of payments owed to him, the person who owes or controls the

36-22  payments shall transmit the payments to the Department until

36-23  otherwise notified by the Department. If the debt of the delinquent

36-24  taxpayer is not paid within 1 year after the Department issued the

36-25  original demand to transmit, the Department shall issue another

36-26  demand to transmit to the person responsible for making the

36-27  payments informing him to continue to transmit payments to

36-28  the Department or that his duty to transmit the payments to the

36-29  Department has ceased.

36-30     6.  If the notice of the delinquency seeks to prevent the transfer

36-31  or other disposition of a deposit in a bank or credit union or other

36-32  credits or personal property in the possession or under the control of

36-33  a bank, credit union or other depository institution, the notice must

36-34  be delivered or mailed to any branch or office of the bank, credit

36-35  union or other depository institution at which the deposit is carried

36-36  or at which the credits or personal property is held.

36-37     7.  If any person notified by the notice of the delinquency

36-38  makes any transfer or other disposition of the property or debts

36-39  required to be withheld or transmitted, to the extent of the value of

36-40  the property or the amount of the debts thus transferred or paid, he is

36-41  liable to the State for any indebtedness due pursuant to this chapter,

36-42  or chapter 362, [364A,] 369, 370, 372, 372A, 374, 377, 377A or

36-43  444A of NRS, NRS 482.313, or chapter 585 or 680B of NRS , or

36-44  sections 2 to 24, inclusive, or 40 to 63, inclusive, of this act from

36-45  the person with respect to whose obligation the notice was given if

37-1  solely by reason of the transfer or other disposition the State is

37-2  unable to recover the indebtedness of the person with respect to

37-3  whose obligation the notice was given.

37-4      Sec. 118.  (Deleted.)

37-5      Sec. 119.  NRS 360.750 is hereby amended to read as follows:

37-6      360.750  1.  A person who intends to locate or expand a

37-7  business in this state may apply to the Commission on Economic

37-8  Development for a partial abatement of one or more of the taxes

37-9  imposed on the new or expanded business pursuant to chapter 361[,

37-10  364A] or 374 of NRS.

37-11     2.  The Commission on Economic Development shall approve

37-12  an application for a partial abatement if the Commission makes the

37-13  following determinations:

37-14     (a) The business is consistent with:

37-15         (1) The State Plan for Industrial Development and

37-16  Diversification that is developed by the Commission pursuant to

37-17  NRS 231.067; and

37-18         (2) Any guidelines adopted pursuant to the State Plan.

37-19     (b) The applicant has executed an agreement with the

37-20  Commission which states that the business will, after the date on

37-21  which a certificate of eligibility for the abatement is issued pursuant

37-22  to subsection 5, continue in operation in this state for a period

37-23  specified by the Commission, which must be at least 5 years, and

37-24  will continue to meet the eligibility requirements set forth in this

37-25  subsection. The agreement must bind the successors in interest of

37-26  the business for the specified period.

37-27     (c) The business is registered pursuant to the laws of this state or

37-28  the applicant commits to obtain a valid business license and all other

37-29  permits required by the county, city or town in which the business

37-30  operates.

37-31     (d) Except as otherwise provided in NRS 361.0687, if the

37-32  business is a new business in a county whose population is 100,000

37-33  or more or a city whose population is 60,000 or more, the business

37-34  meets at least two of the following requirements:

37-35         (1) The business will have 75 or more full-time employees

37-36  on the payroll of the business by the fourth quarter that it is in

37-37  operation.

37-38         (2) Establishing the business will require the business to

37-39  make a capital investment of at least $1,000,000 in this state.

37-40         (3) The average hourly wage that will be paid by the new

37-41  business to its employees in this state is at least 100 percent of the

37-42  average statewide hourly wage as established by the Employment

37-43  Security Division of the Department of Employment, Training and

37-44  Rehabilitation on July 1 of each fiscal year and:

38-1             (I) The business will provide a health insurance plan for

38-2  all employees that includes an option for health insurance coverage

38-3  for dependents of the employees; and

38-4             (II) The cost to the business for the benefits the business

38-5  provides to its employees in this state will meet the minimum

38-6  requirements for benefits established by the Commission by

38-7  regulation pursuant to subsection 9.

38-8      (e) Except as otherwise provided in NRS 361.0687, if the

38-9  business is a new business in a county whose population is less than

38-10  100,000 or a city whose population is less than 60,000, the business

38-11  meets at least two of the following requirements:

38-12         (1) The business will have 25 or more full-time employees

38-13  on the payroll of the business by the fourth quarter that it is in

38-14  operation.

38-15         (2) Establishing the business will require the business to

38-16  make a capital investment of at least $250,000 in this state.

38-17         (3) The average hourly wage that will be paid by the new

38-18  business to its employees in this state is at least 100 percent of the

38-19  average statewide hourly wage as established by the Employment

38-20  Security Division of the Department of Employment, Training and

38-21  Rehabilitation on July 1 of each fiscal year and:

38-22             (I) The business will provide a health insurance plan for

38-23  all employees that includes an option for health insurance coverage

38-24  for dependents of the employees; and

38-25             (II) The cost to the business for the benefits the business

38-26  provides to its employees in this state will meet the minimum

38-27  requirements for benefits established by the Commission by

38-28  regulation pursuant to subsection 9.

38-29     (f) If the business is an existing business, the business meets at

38-30  least two of the following requirements:

38-31         (1) The business will increase the number of employees on

38-32  its payroll by 10 percent more than it employed in the immediately

38-33  preceding fiscal year or by six employees, whichever is greater.

38-34         (2) The business will expand by making a capital investment

38-35  in this state in an amount equal to at least 20 percent of the value of

38-36  the tangible property possessed by the business in the immediately

38-37  preceding fiscal year. The determination of the value of the tangible

38-38  property possessed by the business in the immediately preceding

38-39  fiscal year must be made by the:

38-40             (I) County assessor of the county in which the business

38-41  will expand, if the business is locally assessed; or

38-42             (II) Department, if the business is centrally assessed.

38-43         (3) The average hourly wage that will be paid by the existing

38-44  business to its new employees in this state is at least 100 percent of

38-45  the average statewide hourly wage as established by the

39-1  Employment Security Division of the Department of Employment,

39-2  Training and Rehabilitation on July 1 of each fiscal year and:

39-3             (I) The business will provide a health insurance plan for

39-4  all new employees that includes an option for health insurance

39-5  coverage for dependents of the employees; and

39-6             (II) The cost to the business for the benefits the business

39-7  provides to its new employees in this state will meet the minimum

39-8  requirements for benefits established by the Commission by

39-9  regulation pursuant to subsection 9.

39-10     3.  Notwithstanding the provisions of subsection 2, the

39-11  Commission on Economic Development may:

39-12     (a) Approve an application for a partial abatement by a business

39-13  that does not meet the requirements set forth in paragraph (d), (e) or

39-14  (f) of subsection 2;

39-15     (b) Make the requirements set forth in paragraph (d), (e) or (f) of

39-16  subsection 2 more stringent; or

39-17     (c) Add additional requirements that a business must meet to

39-18  qualify for a partial abatement,

39-19  if the Commission determines that such action is necessary.

39-20     4.  If a person submits an application to the Commission on

39-21  Economic Development pursuant to subsection 1, the Commission

39-22  shall provide notice to the governing body of the county and the city

39-23  or town, if any, in which the person intends to locate or expand a

39-24  business. The notice required pursuant to this subsection must set

39-25  forth the date, time and location of the hearing at which the

39-26  Commission will consider the application.

39-27     5.  If the Commission on Economic Development approves an

39-28  application for a partial abatement, the Commission shall

39-29  immediately forward a certificate of eligibility for the abatement to:

39-30     (a) The Department;

39-31     (b) The Nevada Tax Commission; and

39-32     (c) If the partial abatement is from the property tax imposed

39-33  pursuant to chapter 361 of NRS, the county treasurer.

39-34     6.  An applicant for a partial abatement pursuant to this section

39-35  or an existing business whose partial abatement is in effect shall,

39-36  upon the request of the Executive Director of the Commission on

39-37  Economic Development, furnish the Executive Director with copies

39-38  of all records necessary to verify that the applicant meets the

39-39  requirements of subsection 2.

39-40     7.  If a business whose partial abatement has been approved

39-41  pursuant to this section and is in effect ceases:

39-42     (a) To meet the requirements set forth in subsection 2; or

39-43     (b) Operation before the time specified in the agreement

39-44  described in paragraph (b) of subsection 2,

40-1  the business shall repay to the Department or, if the partial

40-2  abatement was from the property tax imposed pursuant to chapter

40-3  361 of NRS, to the county treasurer, the amount of the exemption

40-4  that was allowed pursuant to this section before the failure of the

40-5  business to comply unless the Nevada Tax Commission determines

40-6  that the business has substantially complied with the requirements of

40-7  this section. Except as otherwise provided in NRS 360.232 and

40-8  360.320, the business shall, in addition to the amount of the

40-9  exemption required to be paid pursuant to this subsection, pay

40-10  interest on the amount due at the rate most recently established

40-11  pursuant to NRS 99.040 for each month, or portion thereof, from the

40-12  last day of the month following the period for which the payment

40-13  would have been made had the partial abatement not been approved

40-14  until the date of payment of the tax.

40-15     8.  A county treasurer:

40-16     (a) Shall deposit any money that he receives pursuant to

40-17  subsection 7 in one or more of the funds established by a local

40-18  government of the county pursuant to NRS 354.6113 or 354.6115;

40-19  and

40-20     (b) May use the money deposited pursuant to paragraph (a) only

40-21  for the purposes authorized by NRS 354.6113 and 354.6115.

40-22     9.  The Commission on Economic Development:

40-23     (a) Shall adopt regulations relating to:

40-24         (1) The minimum level of benefits that a business must

40-25  provide to its employees if the business is going to use benefits paid

40-26  to employees as a basis to qualify for a partial abatement; and

40-27         (2) The notice that must be provided pursuant to

40-28  subsection 4.

40-29     (b) May adopt such other regulations as the Commission on

40-30  Economic Development determines to be necessary to carry out the

40-31  provisions of this section.

40-32     10.  The Nevada Tax Commission:

40-33     (a) Shall adopt regulations regarding:

40-34         (1) The capital investment that a new business must make to

40-35  meet the requirement set forth in paragraph (d) or (e) of subsection

40-36  2; and

40-37         (2) Any security that a business is required to post to qualify

40-38  for a partial abatement pursuant to this section.

40-39     (b) May adopt such other regulations as the Nevada Tax

40-40  Commission determines to be necessary to carry out the provisions

40-41  of this section.

40-42     11.  An applicant for an abatement who is aggrieved by a final

40-43  decision of the Commission on Economic Development may

40-44  petition for judicial review in the manner provided in chapter 233B

40-45  of NRS.

41-1      Sec. 119.5.  NRS 360.750 is hereby amended to read as

41-2  follows:

41-3      360.750  1.  A person who intends to locate or expand a

41-4  business in this state may apply to the Commission on Economic

41-5  Development for a partial abatement of one or more of the taxes

41-6  imposed on the new or expanded business pursuant to chapter 361

41-7  or 374 of NRS[.] or sections 40 to 63, inclusive, of this act.

41-8      2.  The Commission on Economic Development shall approve

41-9  an application for a partial abatement if the Commission makes the

41-10  following determinations:

41-11     (a) The business is consistent with:

41-12         (1) The State Plan for Industrial Development and

41-13  Diversification that is developed by the Commission pursuant to

41-14  NRS 231.067; and

41-15         (2) Any guidelines adopted pursuant to the State Plan.

41-16     (b) The applicant has executed an agreement with the

41-17  Commission which states that the business will, after the date on

41-18  which a certificate of eligibility for the abatement is issued pursuant

41-19  to subsection 5, continue in operation in this state for a period

41-20  specified by the Commission, which must be at least 5 years, and

41-21  will continue to meet the eligibility requirements set forth in this

41-22  subsection. The agreement must bind the successors in interest of

41-23  the business for the specified period.

41-24     (c) The business is registered pursuant to the laws of this state or

41-25  the applicant commits to obtain a valid business license and all other

41-26  permits required by the county, city or town in which the business

41-27  operates.

41-28     (d) Except as otherwise provided in NRS 361.0687, if the

41-29  business is a new business in a county whose population is 100,000

41-30  or more or a city whose population is 60,000 or more, the business

41-31  meets at least two of the following requirements:

41-32         (1) The business will have 75 or more full-time employees

41-33  on the payroll of the business by the fourth quarter that it is in

41-34  operation.

41-35         (2) Establishing the business will require the business to

41-36  make a capital investment of at least $1,000,000 in this state.

41-37         (3) The average hourly wage that will be paid by the new

41-38  business to its employees in this state is at least 100 percent of the

41-39  average statewide hourly wage as established by the Employment

41-40  Security Division of the Department of Employment, Training and

41-41  Rehabilitation on July 1 of each fiscal year and:

41-42             (I) The business will provide a health insurance plan for

41-43  all employees that includes an option for health insurance coverage

41-44  for dependents of the employees; and

42-1             (II) The cost to the business for the benefits the business

42-2  provides to its employees in this state will meet the minimum

42-3  requirements for benefits established by the Commission by

42-4  regulation pursuant to subsection 9.

42-5      (e) Except as otherwise provided in NRS 361.0687, if the

42-6  business is a new business in a county whose population is less than

42-7  100,000 or a city whose population is less than 60,000, the business

42-8  meets at least two of the following requirements:

42-9          (1) The business will have 25 or more full-time employees

42-10  on the payroll of the business by the fourth quarter that it is in

42-11  operation.

42-12         (2) Establishing the business will require the business to

42-13  make a capital investment of at least $250,000 in this state.

42-14         (3) The average hourly wage that will be paid by the new

42-15  business to its employees in this state is at least 100 percent of the

42-16  average statewide hourly wage as established by the Employment

42-17  Security Division of the Department of Employment, Training and

42-18  Rehabilitation on July 1 of each fiscal year and:

42-19             (I) The business will provide a health insurance plan for

42-20  all employees that includes an option for health insurance coverage

42-21  for dependents of the employees; and

42-22             (II) The cost to the business for the benefits the business

42-23  provides to its employees in this state will meet the minimum

42-24  requirements for benefits established by the Commission by

42-25  regulation pursuant to subsection 9.

42-26     (f) If the business is an existing business, the business meets at

42-27  least two of the following requirements:

42-28         (1) The business will increase the number of employees on

42-29  its payroll by 10 percent more than it employed in the immediately

42-30  preceding fiscal year or by six employees, whichever is greater.

42-31         (2) The business will expand by making a capital investment

42-32  in this state in an amount equal to at least 20 percent of the value of

42-33  the tangible property possessed by the business in the immediately

42-34  preceding fiscal year. The determination of the value of the tangible

42-35  property possessed by the business in the immediately preceding

42-36  fiscal year must be made by the:

42-37             (I) County assessor of the county in which the business

42-38  will expand, if the business is locally assessed; or

42-39             (II) Department, if the business is centrally assessed.

42-40         (3) The average hourly wage that will be paid by the existing

42-41  business to its new employees in this state is at least 100 percent of

42-42  the average statewide hourly wage as established by the

42-43  Employment Security Division of the Department of Employment,

42-44  Training and Rehabilitation on July 1 of each fiscal year and:

43-1             (I) The business will provide a health insurance plan for

43-2  all new employees that includes an option for health insurance

43-3  coverage for dependents of the employees; and

43-4             (II) The cost to the business for the benefits the business

43-5  provides to its new employees in this state will meet the minimum

43-6  requirements for benefits established by the Commission by

43-7  regulation pursuant to subsection 9.

43-8      3.  Notwithstanding the provisions of subsection 2, the

43-9  Commission on Economic Development may:

43-10     (a) Approve an application for a partial abatement by a business

43-11  that does not meet the requirements set forth in paragraph (d), (e) or

43-12  (f) of subsection 2;

43-13     (b) Make the requirements set forth in paragraph (d), (e) or (f) of

43-14  subsection 2 more stringent; or

43-15     (c) Add additional requirements that a business must meet to

43-16  qualify for a partial abatement,

43-17  if the Commission determines that such action is necessary.

43-18     4.  If a person submits an application to the Commission on

43-19  Economic Development pursuant to subsection 1, the Commission

43-20  shall provide notice to the governing body of the county and the city

43-21  or town, if any, in which the person intends to locate or expand a

43-22  business. The notice required pursuant to this subsection must set

43-23  forth the date, time and location of the hearing at which the

43-24  Commission will consider the application.

43-25     5.  If the Commission on Economic Development approves an

43-26  application for a partial abatement, the Commission shall

43-27  immediately forward a certificate of eligibility for the abatement to:

43-28     (a) The Department;

43-29     (b) The Nevada Tax Commission; and

43-30     (c) If the partial abatement is from the property tax imposed

43-31  pursuant to chapter 361 of NRS, the county treasurer.

43-32     6.  An applicant for a partial abatement pursuant to this section

43-33  or an existing business whose partial abatement is in effect shall,

43-34  upon the request of the Executive Director of the Commission on

43-35  Economic Development, furnish the Executive Director with copies

43-36  of all records necessary to verify that the applicant meets the

43-37  requirements of subsection 2.

43-38     7.  If a business whose partial abatement has been approved

43-39  pursuant to this section and is in effect ceases:

43-40     (a) To meet the requirements set forth in subsection 2; or

43-41     (b) Operation before the time specified in the agreement

43-42  described in paragraph (b) of subsection 2,

43-43  the business shall repay to the Department or, if the partial

43-44  abatement was from the property tax imposed pursuant to chapter

43-45  361 of NRS, to the county treasurer, the amount of the exemption

44-1  that was allowed pursuant to this section before the failure of the

44-2  business to comply unless the Nevada Tax Commission determines

44-3  that the business has substantially complied with the requirements of

44-4  this section. Except as otherwise provided in NRS 360.232 and

44-5  360.320, the business shall, in addition to the amount of the

44-6  exemption required to be paid pursuant to this subsection, pay

44-7  interest on the amount due at the rate most recently established

44-8  pursuant to NRS 99.040 for each month, or portion thereof, from the

44-9  last day of the month following the period for which the payment

44-10  would have been made had the partial abatement not been approved

44-11  until the date of payment of the tax.

44-12     8.  A county treasurer:

44-13     (a) Shall deposit any money that he receives pursuant to

44-14  subsection 7 in one or more of the funds established by a local

44-15  government of the county pursuant to NRS 354.6113 or 354.6115;

44-16  and

44-17     (b) May use the money deposited pursuant to paragraph (a) only

44-18  for the purposes authorized by NRS 354.6113 and 354.6115.

44-19     9.  The Commission on Economic Development:

44-20     (a) Shall adopt regulations relating to:

44-21         (1) The minimum level of benefits that a business must

44-22  provide to its employees if the business is going to use benefits paid

44-23  to employees as a basis to qualify for a partial abatement; and

44-24         (2) The notice that must be provided pursuant to

44-25  subsection 4.

44-26     (b) May adopt such other regulations as the Commission on

44-27  Economic Development determines to be necessary to carry out the

44-28  provisions of this section.

44-29     10.  The Nevada Tax Commission:

44-30     (a) Shall adopt regulations regarding:

44-31         (1) The capital investment that a new business must make to

44-32  meet the requirement set forth in paragraph (d) or (e) of subsection

44-33  2; and

44-34         (2) Any security that a business is required to post to qualify

44-35  for a partial abatement pursuant to this section.

44-36     (b) May adopt such other regulations as the Nevada Tax

44-37  Commission determines to be necessary to carry out the provisions

44-38  of this section.

44-39     11.  An applicant for an abatement who is aggrieved by a final

44-40  decision of the Commission on Economic Development may

44-41  petition for judicial review in the manner provided in chapter 233B

44-42  of NRS.

44-43     Sec. 120.  NRS 364A.020 is hereby amended to read as

44-44  follows:

44-45     364A.020  1.  “Business” includes:

45-1      (a) A corporation, partnership, proprietorship, limited-liability

45-2  company, business association , joint venture, limited-liability

45-3  partnership, business trust and their equivalents organized under

45-4  the laws of this state or another jurisdiction and any other [similar]

45-5  organization that conducts an activity for profit;

45-6      (b) The activities of a natural person which are deemed to be a

45-7  business pursuant to NRS 364A.120; and

45-8      (c) A trade show or convention held in this state in which a

45-9  business described in paragraph (a) or (b) takes part, or which a

45-10  person who conducts such a business attends, for a purpose related

45-11  to the conduct of the business.

45-12     2.  [The term includes an independent contractor.

45-13     3.] The term does not include:

45-14     (a) A nonprofit religious, charitable, fraternal or other

45-15  organization that qualifies as a tax-exempt organization pursuant to

45-16  26 U.S.C. § 501(c);

45-17     (b) A governmental entity; [or]

45-18     (c) A person who operates a business from his home and earns

45-19  from that business not more than 66 2/3 percent of the average

45-20  annual wage, as computed for the preceding calendar year

45-21  pursuant to chapter 612 of NRS and rounded to the nearest

45-22  hundred dollars; or

45-23     (d) A business that creates or produces motion pictures. As used

45-24  in this paragraph, “motion pictures” has the meaning ascribed to it

45-25  in NRS 231.020.

45-26     Sec. 121.  NRS 364A.120 is hereby amended to read as

45-27  follows:

45-28     364A.120  The activity or activities conducted by a natural

45-29  person shall be deemed to be a business that is subject to the

45-30  provisions of this chapter if the person files with the Internal

45-31  Revenue Service a Schedule C (Form 1040), Profit or Loss from

45-32  Business Form, or its equivalent or successor form, a Schedule E

45-33  (Form 1040), Supplemental Income and Loss Form, or its

45-34  equivalent or successor form, or a Schedule F (Form 1040), Farm

45-35  Income and Expenses Form, or its equivalent or successor form, for

45-36  the activity or activities.

45-37     Sec. 122.  NRS 364A.130 is hereby amended to read as

45-38  follows:

45-39     364A.130  1.  Except as otherwise provided in subsection [6,]

45-40  8, a person shall not conduct a business in this state unless he has a

45-41  business license issued by the Department.

45-42     2.  [The] An application for a business license must:

45-43     (a) Be made upon a form prescribed by the Department;

46-1      (b) Set forth the name under which the applicant transacts or

46-2  intends to transact business and the location of his place or places of

46-3  business;

46-4      (c) Declare the estimated number of employees for the previous

46-5  calendar quarter;

46-6      (d) Be accompanied by a fee of [$25;] $100; and

46-7      (e) Include any other information that the Department deems

46-8  necessary.

46-9      3.  The application must be signed by:

46-10     (a) The owner, if the business is owned by a natural person;

46-11     (b) A member or partner, if the business is owned by an

46-12  association or partnership; or

46-13     (c) An officer or some other person specifically authorized to

46-14  sign the application, if the business is owned by a corporation.

46-15     4.  If the application is signed pursuant to paragraph (c) of

46-16  subsection 3, written evidence of the signer’s authority must be

46-17  attached to the application.

46-18     5.  A person who has been issued a business license by the

46-19  Department shall submit a fee of $100 to the Department on or

46-20  before the last day of the month in which the anniversary date of

46-21  issuance of the business license occurs in each year, unless the

46-22  person submits a written statement to the Department, at least 10

46-23  days before the anniversary date, indicating that the person will

46-24  not be conducting business in this state after the anniversary date.

46-25     6.  The business license required to be obtained pursuant to

46-26  this section is in addition to any license to conduct business that

46-27  must be obtained from the local jurisdiction in which the business

46-28  is being conducted.

46-29     7.  For the purposes of this chapter, a person shall be deemed to

46-30  conduct a business in this state if a business for which the person is

46-31  responsible:

46-32     (a) Is [incorporated] organized pursuant to [chapter 78 or 78A]

46-33  title 7 of NRS[;] , other than a business organized pursuant to

46-34  chapter 82 or 84 of NRS;

46-35     (b) Has an office or other base of operations in this state; or

46-36     (c) Pays wages or other remuneration to a natural person who

46-37  performs in this state any of the duties for which he is paid.

46-38     [6.] 8. A person who takes part in a trade show or convention

46-39  held in this state for a purpose related to the conduct of a business is

46-40  not required to obtain a business license specifically for that event.

46-41     Sec. 122.1.  NRS 369.174 is hereby amended to read as

46-42  follows:

46-43     369.174  Each month, the State Controller shall transfer to the

46-44  Tax on Liquor Program Account in the State General Fund, from the

47-1  tax on liquor containing more than 22 percent of alcohol by volume,

47-2  the portion of the tax which exceeds [$1.90] $3.45 per wine gallon.

47-3      Sec. 122.2.  NRS 369.330 is hereby amended to read as

47-4  follows:

47-5      369.330  Except as otherwise provided in this chapter, an excise

47-6  tax is hereby levied and must be collected respecting all liquor and

47-7  upon the privilege of importing, possessing, storing or selling liquor,

47-8  according to the following rates and classifications:

47-9      1.  On liquor containing more than 22 percent of alcohol by

47-10  volume, [$2.05] $3.60 per wine gallon or proportionate part thereof.

47-11     2.  On liquor containing more than 14 percent up to and

47-12  including 22 percent of alcohol by volume, [75 cents] $1.30 per

47-13  wine gallon or proportionate part thereof.

47-14     3.  On liquor containing from one-half of 1 percent up to and

47-15  including 14 percent of alcohol by volume, [40] 70 cents per wine

47-16  gallon or proportionate part thereof.

47-17     4.  On all malt beverage liquor brewed or fermented and bottled

47-18  in or outside this state, [9] 16 cents per gallon.

47-19     Sec. 122.3.  NRS 370.165 is hereby amended to read as

47-20  follows:

47-21     370.165  There is hereby levied a tax upon the purchase or

47-22  possession of cigarettes by a consumer in the State of Nevada at the

47-23  rate of [17.5] 40 mills per cigarette. The tax may be represented and

47-24  precollected by the affixing of a revenue stamp or other approved

47-25  evidence of payment to each package, packet or container in which

47-26  cigarettes are sold. The tax must be precollected by the wholesale or

47-27  retail dealer, and must be recovered from the consumer by adding

47-28  the amount of the tax to the selling price. Each person who sells

47-29  cigarettes at retail shall prominently display on his premises a notice

47-30  that the tax is included in the selling price and is payable under the

47-31  provisions of this chapter.

47-32     Sec. 122.4.  NRS 370.260 is hereby amended to read as

47-33  follows:

47-34     370.260  1.  All taxes and license fees imposed by the

47-35  provisions of NRS 370.001 to 370.430, inclusive, less any refunds

47-36  granted as provided by law, must be paid to the Department in the

47-37  form of remittances payable to the Department.

47-38     2.  The Department shall:

47-39     (a) As compensation to the State for the costs of collecting the

47-40  taxes and license fees, transmit each month the sum the Legislature

47-41  specifies from the remittances made to it pursuant to subsection 1

47-42  during the preceding month to the State Treasurer for deposit to the

47-43  credit of the Department. The deposited money must be expended

47-44  by the Department in accordance with its work program.

48-1      (b) From the remittances made to it pursuant to subsection 1

48-2  during the preceding month, less the amount transmitted pursuant to

48-3  paragraph (a), transmit each month the portion of the tax which is

48-4  equivalent to [12.5] 35 mills per cigarette to the State Treasurer for

48-5  deposit to the credit of the Account for the Tax on Cigarettes in the

48-6  State General Fund.

48-7      (c) Transmit the balance of the payments each month to the

48-8  State Treasurer for deposit in the Local Government Tax

48-9  Distribution Account created by NRS 360.660.

48-10     (d) Report to the State Controller monthly the amount of

48-11  collections.

48-12     3.  The money deposited pursuant to paragraph (c) of

48-13  subsection 2 in the Local Government Tax Distribution account is

48-14  hereby appropriated to Carson City andto each of the counties in

48-15  proportion to their respective populations and must be credited to

48-16  the respective accounts of Carson City and each county.

48-17     Sec. 122.5.  NRS 370.350 is hereby amended to read as

48-18  follows:

48-19     370.350  1.  Except as otherwise provided in subsection 3, a

48-20  tax is hereby levied and imposed upon the use of cigarettes in this

48-21  state.

48-22     2.  The amount of the use tax is [17.5] 40 mills per cigarette.

48-23     3.  The use tax does not apply where:

48-24     (a) Nevada cigarette revenue stamps have been affixed to

48-25  cigarette packages as required by law.

48-26     (b) Tax exemption is provided for in this chapter.

48-27     Sec. 123.  Chapter 375 of NRS is hereby amended by adding

48-28  thereto the provisions set forth as sections 124 and 125 of this act.

48-29     Sec. 124.  1.  In addition to all other taxes imposed on

48-30  transfers of real property, a tax, at the rate of $1.30 on each $500

48-31  of value or fraction thereof, is hereby imposed on each deed by

48-32  which any lands, tenements or other realty is granted, assigned,

48-33  transferred or otherwise conveyed to, or vested in, another person,

48-34  if the consideration or value of the interest or property conveyed

48-35  exceeds $100.

48-36     2.  The amount of the tax must be computed on the basis of

48-37  the value of the transferred property as declared pursuant to

48-38  NRS 375.060.

48-39     3.  The county recorder of each county shall collect the tax in

48-40  the manner provided in NRS 375.030, except that the amount

48-41  collected must be transmitted to the State Controller for deposit in

48-42  the State General Fund within 30 days after the end of the

48-43  calendar quarter during which the tax was collected.

48-44     4.  The county recorder of a county:

49-1      (a) Whose population is 100,000 or more may deduct and

49-2  withhold from the taxes collected 0.2 percent of those taxes to

49-3  reimburse the county for the cost of collecting the tax.

49-4      (b) Whose population is less than 100,000 may deduct and

49-5  withhold from the taxes collected 1 percent of those taxes to

49-6  reimburse the county for the cost of collecting the tax.

49-7      Sec. 125.  1.  The Department shall, to ensure that the tax

49-8  imposed by section 124 of this act is collected fairly and equitably

49-9  in all counties, coordinate the collection and administration of

49-10  that tax. For this purpose, the Department may conduct such

49-11  audits of the records of the various counties as are necessary to

49-12  carry out the provisions of section 124 of this act.

49-13     2.  When requested, the Department shall render assistance to

49-14  the county recorder of a county whose population is less than

49-15  30,000 relating to the imposition and collection of the tax imposed

49-16  by section 124 of this act.

49-17     3.  The Department is not entitled to receive any fee for

49-18  rendering any assistance pursuant to subsection 2.

49-19     Sec. 126.  NRS 375.018 is hereby amended to read as follows:

49-20     375.018  With regard to the administration of [the real property

49-21  transfer tax,] any tax imposed by this chapter, the county recorder

49-22  shall apply the following principles:

49-23     1.  Forms, instructions and regulations governing the

49-24  computation of the amount of tax due must be brief and easily

49-25  understood.

49-26     2.  In cases where another authority, such as the United States

49-27  or this state, also imposes a tax upon the same property or revenue,

49-28  the mechanism for collecting the tax imposed by the county must be

49-29  as nearly compatible with the collection of the other taxes as is

49-30  feasible.

49-31     3.  Unless a change is made necessary by statute or to preserve

49-32  compatibility with a tax imposed by another authority, the forms,

49-33  instructions and regulations must remain the same from year to year,

49-34  to make the taxpayer’s liability as predictable as is feasible.

49-35     4.  Exemptions or waivers, where permitted by statute, must be

49-36  granted:

49-37     (a) Equitably among eligible taxpayers; and

49-38     (b) As sparingly as is consistent with the legislative intent, to

49-39  retain the broadest feasible base for the tax.

49-40     Sec. 127.  NRS 375.030 is hereby amended to read as follows:

49-41     375.030  1.  If any deed evidencing a transfer of title subject to

49-42  the tax imposed by NRS 375.020 [and, if applicable, NRS 375.025,]

49-43  is offered for recordation, the county recorder shall compute the

49-44  amount of the tax due and shall collect that amount before

49-45  acceptance of the deed for recordation.

50-1      2.  The buyer and seller are jointly and severally liable for the

50-2  payment of the taxes imposed by NRS 375.020 [and 375.025] and

50-3  any penalties and interest imposed pursuant to subsection 3. The

50-4  escrow holder is not liable for the payment of the taxes imposed by

50-5  NRS 375.020 [and 375.025] or any penalties or interest imposed

50-6  pursuant to subsection 3.

50-7      3.  If , after recordation of the deed, the county recorder

50-8  disallows an exemption that was claimed at the time the deed was

50-9  recorded or through audit or otherwise determines that an additional

50-10  amount of tax is due, the county recorder shall promptly notify the

50-11  person who requested the recording of the deed and the buyer and

50-12  seller of the additional amount of tax due. If the additional amount

50-13  of tax is not paid within 30 days after the date the buyer and seller

50-14  are notified, the county recorder shall impose a penalty of 10

50-15  percent of the additional amount due in addition to interest at the

50-16  rate of 1 percent per month, or portion thereof, of the additional

50-17  amount due calculated from the date of the original recordation of

50-18  the deed on which the additional amount is due through the date on

50-19  which the additional amount due, penalty and interest are paid to the

50-20  county recorder.

50-21     4.  This section does not prohibit a buyer and seller from

50-22  agreeing by contract or otherwise that one party or the other will be

50-23  responsible for the payment of the tax due pursuant to this chapter,

50-24  but such an agreement does not affect the ability of the county

50-25  recorder to collect the tax and any penalties and interest from either

50-26  the buyer or the seller.

50-27     Sec. 128.  NRS 375.030 is hereby amended to read as follows:

50-28     375.030  1.  If any deed evidencing a transfer of title subject to

50-29  the tax imposed by NRS 375.020 and section 124 of this act is

50-30  offered for recordation, the county recorder shall compute the

50-31  amount of the tax due and shall collect that amount before

50-32  acceptance of the deed for recordation.

50-33     2.  The buyer and seller are jointly and severally liable for the

50-34  payment of the taxes imposed by NRS 375.020 and section 124 of

50-35  this act and any penalties and interest imposed pursuant to

50-36  subsection 3. The escrow holder is not liable for the payment of the

50-37  taxes imposed by NRS 375.020 and section 124 of this act or any

50-38  penalties or interest imposed pursuant to subsection 3.

50-39     3.  If, after recordation of the deed, the county recorder

50-40  disallows an exemption that was claimed at the time the deed was

50-41  recorded or through audit or otherwise determines that an additional

50-42  amount of tax is due, the county recorder shall promptly notify the

50-43  person who requested the recording of the deed and the buyer and

50-44  seller of the additional amount of tax due. If the additional amount

50-45  of tax is not paid within 30 days after the date the buyer and seller

51-1  are notified, the county recorder shall impose a penalty of 10

51-2  percent of the additional amount due in addition to interest at the

51-3  rate of 1 percent per month, or portion thereof, of the additional

51-4  amount due calculated from the date of the original recordation of

51-5  the deed on which the additional amount is due through the date on

51-6  which the additional amount due, penalty and interest are paid to the

51-7  county recorder.

51-8      4.  This section does not prohibit a buyer and seller from

51-9  agreeing by contract or otherwise that one party or the other will be

51-10  responsible for the payment of the tax due pursuant to this chapter,

51-11  but such an agreement does not affect the ability of the county

51-12  recorder to collect the tax and any penalties and interest from either

51-13  the buyer or the seller.

51-14     Sec. 129.  NRS 375.070 is hereby amended to read as follows:

51-15     375.070  1.  The county recorder shall transmit the proceeds of

51-16  the [real property transfer] tax imposed by NRS 375.020 at the end

51-17  of each quarter in the following manner:

51-18     (a) An amount equal to that portion of the proceeds which is

51-19  equivalent to 10 cents for each $500 of value or fraction thereof

51-20  must be transmitted to the State Controller who shall deposit that

51-21  amount in the Account for Low-Income Housing created pursuant to

51-22  NRS 319.500.

51-23     (b) In a county whose population is more than 400,000, an

51-24  amount equal to that portion of the proceeds which is equivalent to

51-25  60 cents for each $500 of value or fraction thereof must be

51-26  transmitted to the county treasurer for deposit in the county school

51-27  district’s fund for capital projects established pursuant to NRS

51-28  387.328, to be held and expended in the same manner as other

51-29  money deposited in that fund.

51-30     (c) The remaining proceeds must be transmitted to the State

51-31  Controller for deposit in the Local Government Tax Distribution

51-32  Account created by NRS 360.660 for credit to the respective

51-33  accounts of Carson City and each county.

51-34     2.  In addition to any other authorized use of the proceeds it

51-35  receives pursuant to subsection 1, a county or city may use the

51-36  proceeds to pay expenses related to or incurred for the development

51-37  of affordable housing for families whose income does not exceed 80

51-38  percent of the median income for families residing in the same

51-39  county, as that percentage is defined by the United States

51-40  Department of Housing and Urban Development. A county or city

51-41  that uses the proceeds in that manner must give priority to the

51-42  development of affordable housing for persons who are disabled or

51-43  elderly.

51-44     3.  The expenses authorized by subsection 2 include, but are not

51-45  limited to:

52-1      (a) The costs to acquire land and developmental rights;

52-2      (b) Related predevelopment expenses;

52-3      (c) The costs to develop the land, including the payment of

52-4  related rebates;

52-5      (d) Contributions toward down payments made for the purchase

52-6  of affordable housing; and

52-7      (e) The creation of related trust funds.

52-8      Sec. 130.  NRS 375.090 is hereby amended to read as follows:

52-9      375.090  The tax imposed by NRS 375.020 [and 375.025] does

52-10  not apply to:

52-11     1.  A mere change in identity, form or place of organization,

52-12  such as a transfer between a corporation and its parent corporation, a

52-13  subsidiary or an affiliated corporation if the affiliated corporation

52-14  has identical common ownership.

52-15     2.  A transfer of title to the United States, any territory or state

52-16  or any agency, department, instrumentality or political subdivision

52-17  thereof.

52-18     3.  A transfer of title recognizing the true status of ownership of

52-19  the real property.

52-20     4.  A transfer of title without consideration from one joint

52-21  tenant or tenant in common to one or more remaining joint tenants

52-22  or tenants in common.

52-23     5.  A transfer of title to community property without

52-24  consideration when held in the name of one spouse to both spouses

52-25  as joint tenants or tenants in common, or as community property.

52-26     6.  A transfer of title between spouses, including gifts.

52-27     7.  A transfer of title between spouses to effect a property

52-28  settlement agreement or between former spouses in compliance with

52-29  a decree of divorce.

52-30     8.  A transfer of title to or from a trust, if the transfer is made

52-31  without consideration, and is made to or from:

52-32     (a) The trustor of the trust;

52-33     (b) The trustor’s legal representative; or

52-34     (c) A person related to the trustor in the first degree of

52-35  consanguinity.

52-36  As used in this subsection, “legal representative” has the meaning

52-37  ascribed to it in NRS 167.020.

52-38     9.  Transfers, assignments or conveyances of unpatented mines

52-39  or mining claims.

52-40     10.  A transfer, assignment or other conveyance of real property

52-41  to a corporation or other business organization if the person

52-42  conveying the property owns 100 percent of the corporation or

52-43  organization to which the conveyance is made.

53-1      11.  A transfer, assignment or other conveyance of real property

53-2  if the owner of the property is related to the person to whom it is

53-3  conveyed within the first degree of consanguinity.

53-4      12.  The making, delivery or filing of conveyances of real

53-5  property to make effective any plan of reorganization or adjustment:

53-6      (a) Confirmed under the Bankruptcy Act, as amended, 11 U.S.C.

53-7  §§ 101 et seq.;

53-8      (b) Approved in an equity receivership proceeding involving a

53-9  railroad, as defined in the Bankruptcy Act; or

53-10     (c) Approved in an equity receivership proceeding involving a

53-11  corporation, as defined in the Bankruptcy Act,

53-12  if the making, delivery or filing of instruments of transfer or

53-13  conveyance occurs within 5 years after the date of the confirmation,

53-14  approval or change.

53-15     13.  The making or delivery of conveyances of real property to

53-16  make effective any order of the Securities and Exchange

53-17  Commission if:

53-18     (a) The order of the Securities and Exchange Commission in

53-19  obedience to which the transfer or conveyance is made recites that

53-20  the transfer or conveyance is necessary or appropriate to effectuate

53-21  the provisions of section 11 of the Public Utility Holding Company

53-22  Act of 1935, 15 U.S.C. § 79k;

53-23     (b) The order specifies and itemizes the property which is

53-24  ordered to be transferred or conveyed; and

53-25     (c) The transfer or conveyance is made in obedience to the

53-26  order.

53-27     14.  A transfer to an educational foundation. As used in this

53-28  subsection, “educational foundation” has the meaning ascribed to it

53-29  in subsection 3 of NRS 388.750.

53-30     15.  A transfer to a university foundation. As used in this

53-31  subsection, “university foundation” has the meaning ascribed to it in

53-32  subsection 3 of NRS 396.405.

53-33     16.  A transfer, assignment or other conveyance of real property

53-34  to a corporation sole from another corporation sole. As used in this

53-35  subsection, “corporation sole” means a corporation which is

53-36  organized pursuant to the provisions of chapter 84 of NRS.

53-37     Sec. 131.  NRS 375.090 is hereby amended to read as follows:

53-38     375.090  The [tax] taxes imposed by NRS 375.020 [does] and

53-39  section 124 this act do not apply to:

53-40     1.  A mere change in identity, form or place of organization,

53-41  such as a transfer between a corporation and its parent corporation, a

53-42  subsidiary or an affiliated corporation if the affiliated corporation

53-43  has identical common ownership.

54-1      2.  A transfer of title to the United States, any territory or state

54-2  or any agency, department, instrumentality or political subdivision

54-3  thereof.

54-4      3.  A transfer of title recognizing the true status of ownership of

54-5  the real property.

54-6      4.  A transfer of title without consideration from one joint

54-7  tenant or tenant in common to one or more remaining joint tenants

54-8  or tenants in common.

54-9      5.  [A transfer of title to community property without

54-10  consideration when held in the name of one spouse to both spouses

54-11  as joint tenants or tenants in common, or as community property.

54-12     6.] A transfer of title between spouses, including gifts [.

54-13     7.  A transfer of title between spouses] , or to effect a property

54-14  settlement agreement or between former spouses in compliance with

54-15  a decree of divorce.

54-16     [8.] 6.  A transfer of title to or from a trust [, if the transfer is

54-17  made] without consideration [, and is made to or from:

54-18     (a) The trustor of the trust;

54-19     (b) The trustor’s legal representative; or

54-20     (c) A person related to the trustor in the first degree of

54-21  consanguinity.

54-22  As used in this subsection, “legal representative” has the meaning

54-23  ascribed to it in NRS 167.020.

54-24     9.] if a certificate of trust is presented at the time of transfer.

54-25     7.  Transfers, assignments or conveyances of unpatented mines

54-26  or mining claims.

54-27     [10.] 8.  A transfer, assignment or other conveyance of real

54-28  property to a corporation or other business organization if the person

54-29  conveying the property owns 100 percent of the corporation or

54-30  organization to which the conveyance is made.

54-31     [11.] 9.  A transfer, assignment or other conveyance of real

54-32  property if the owner of the property is related to the person to

54-33  whom it is conveyed within the first degree of consanguinity.

54-34     [12.] 10.  The making, delivery or filing of conveyances of real

54-35  property to make effective any plan of reorganization or adjustment:

54-36     (a) Confirmed under the Bankruptcy Act, as amended, 11 U.S.C.

54-37  §§ 101 et seq.;

54-38     (b) Approved in an equity receivership proceeding involving a

54-39  railroad, as defined in the Bankruptcy Act; or

54-40     (c) Approved in an equity receivership proceeding involving a

54-41  corporation, as defined in the Bankruptcy Act,

54-42  if the making, delivery or filing of instruments of transfer or

54-43  conveyance occurs within 5 years after the date of the confirmation,

54-44  approval or change.

55-1      [13.] 11.  The making or delivery of conveyances of real

55-2  property to make effective any order of the Securities and Exchange

55-3  Commission if:

55-4      (a) The order of the Securities and Exchange Commission in

55-5  obedience to which the transfer or conveyance is made recites that

55-6  the transfer or conveyance is necessary or appropriate to effectuate

55-7  the provisions of section 11 of the Public Utility Holding Company

55-8  Act of 1935, 15 U.S.C. § 79k;

55-9      (b) The order specifies and itemizes the property which is

55-10  ordered to be transferred or conveyed; and

55-11     (c) The transfer or conveyance is made in obedience to the

55-12  order.

55-13     [14.] 12.  A transfer to an educational foundation. As used in

55-14  this subsection, “educational foundation” has the meaning ascribed

55-15  to it in subsection 3 of NRS 388.750.

55-16     [15.] 13.  A transfer to a university foundation. As used in this

55-17  subsection, “university foundation” has the meaning ascribed to it in

55-18  subsection 3 of NRS 396.405.

55-19     [16.  A transfer, assignment or other conveyance of real

55-20  property to a corporation sole from another corporation sole. As

55-21  used in this subsection, “corporation sole” means a corporation

55-22  which is organized pursuant to the provisions of chapter 84 of

55-23  NRS.]

55-24     Sec. 132.  NRS 375.120 is hereby amended to read as follows:

55-25     375.120  The county recorder shall:

55-26     1.  Conduct and apply audits and other procedures for

55-27  enforcement as uniformly as is feasible.

55-28     2.  Collect [real property transfer] any tax that is due pursuant

55-29  to the provisions of this chapter in an equitable manner[,] so that

55-30  every taxpayer pays the full amount imposed by law.

55-31     Sec. 133.  NRS 375.130 is hereby amended to read as follows:

55-32     375.130  1.  The county recorder may audit all records relating

55-33  to the collection and calculation of [the real property transfer tax.]

55-34  any tax imposed by this chapter. If the county recorder deems it

55-35  necessary to conduct an audit, the audit must be completed within 3

55-36  years after the date of the original recording of the document that

55-37  evidences the transfer of property for which the tax was imposed.

55-38     2.  The county recorder may issue subpoenas to require the

55-39  production of documents necessary for him to determine the amount

55-40  of [real property transfer] the tax due pursuant to this chapter or to

55-41  determine whether a person qualifies for an exemption from taxes

55-42  pursuant to this chapter. The county recorder may have the

55-43  subpoenas served, and upon application of the district attorney, to

55-44  any court of competent jurisdiction, enforced in the manner

56-1  provided by law for the service and enforcement of subpoenas in a

56-2  civil action.

56-3      Sec. 134.  NRS 375.160 is hereby amended to read as follows:

56-4      375.160  1.  If any [real property transfer] tax imposed

56-5  pursuant to this chapter is not paid when due, the county may,

56-6  within 3 years after the date that the tax was due, record a certificate

56-7  in the office of the county recorder which states:

56-8      (a) The amount of the [real property transfer] tax and any

56-9  interest or penalties due;

56-10     (b) The name and address of the person who is liable for the

56-11  amount due as they appear on the records of the county; and

56-12     (c) That the county recorder has complied with all procedures

56-13  required by law for determining the amount due.

56-14     2.  From the time of the recording of the certificate, the amount

56-15  due, including interest and penalties, constitutes:

56-16     (a) A lien upon the real property for which the tax was due if the

56-17  person who owes the tax still owns the property; or

56-18     (b) A demand for payment if the property has been sold or

56-19  otherwise transferred to another person.

56-20     3.  The lien has the effect and priority of a judgment lien and

56-21  continues for 5 years after the time of the recording of the certificate

56-22  unless sooner released or otherwise discharged.

56-23     4.  Within 5 years after the date of recording the certificate or

56-24  within 5 years after the date of the last extension of the lien pursuant

56-25  to this subsection, the lien may be extended by recording a new

56-26  certificate in the office of the county recorder. From the time of

56-27  recording the new certificate, the lien is extended for 5 years, unless

56-28  sooner released or otherwise discharged.

56-29     Sec. 135.  NRS 375.170 is hereby amended to read as follows:

56-30     375.170  1.  If a person is delinquent in the payment of [the

56-31  real property transfer] any tax imposed by this chapter or has not

56-32  paid the amount of a deficiency determination, the county may bring

56-33  an action in a court of this state, a court of any other state or a court

56-34  of the United States that has competent jurisdiction to collect the

56-35  delinquent or deficient amount, penalties and interest. The action:

56-36     (a) May not be brought if the decision that the payment is

56-37  delinquent or that there is a deficiency determination is on appeal to

56-38  a hearing officer pursuant to NRS 375.320.

56-39     (b) Must be brought not later than 3 years after the payment

56-40  became delinquent or the determination became final.

56-41     2.  The district attorney shall prosecute the action. The

56-42  provisions of the Nevada Revised Statutes, Nevada Rules of Civil

56-43  Procedure and Nevada Rules of Appellate Procedure relating to

56-44  service of summons, pleadings, proofs, trials and appeals are

56-45  applicable to the proceedings. In the action, a writ of attachment

57-1  may issue. A bond or affidavit is not required before an attachment

57-2  may be issued.

57-3      3.  In an action, a certificate by the county recorder showing the

57-4  delinquency is prima facie evidence of:

57-5      (a) The determination of the tax or the amount of the tax;

57-6      (b) The delinquency of the amounts; and

57-7      (c) The compliance by the county recorder with all the

57-8  procedures required by law relating to the computation and

57-9  determination of the amounts.

57-10     Sec. 136.  NRS 375.250 is hereby amended to read as follows:

57-11     375.250  1.  The Legislature hereby declares that each

57-12  taxpayer has the right:

57-13     (a) To be treated by officers and employees of the county

57-14  recorder with courtesy, fairness, uniformity, consistency and

57-15  common sense.

57-16     (b) To a prompt response from the county recorder to each

57-17  communication from the taxpayer.

57-18     (c) To provide the minimum documentation and other

57-19  information as may reasonably be required by the county recorder to

57-20  carry out his duties.

57-21     (d) To be notified, in writing, by the county recorder whenever

57-22  an officer or employee of the county recorder determines that the

57-23  taxpayer is entitled to an exemption or has been taxed more than is

57-24  required pursuant to this chapter.

57-25     (e) To written instructions indicating how the taxpayer may

57-26  petition for a refund for overpayment of [real property transfer] any

57-27  tax, interest or penalties.

57-28     (f) To recover an overpayment of [real property transfer] any tax

57-29  promptly upon the final determination of such an overpayment.

57-30     (g) To obtain specific advice from the county recorder

57-31  concerning [real property transfer] any tax.

57-32     (h) In any meeting with the county recorder, including an audit,

57-33  conference, interview or hearing:

57-34         (1) To an explanation by an officer, agent or employee of the

57-35  county recorder that describes the procedures to be followed and the

57-36  rights of the taxpayer thereunder;

57-37         (2) To be represented by himself or anyone who is otherwise

57-38  authorized by law to represent him before the county recorder;

57-39         (3) To make an audio recording using the taxpayer’s

57-40  equipment and at the taxpayer’s expense; and

57-41         (4) To receive a copy of any document or audio recording

57-42  made by or in the possession of the county recorder relating to the

57-43  determination or collection of any tax for which the taxpayer is

57-44  assessed pursuant to this chapter, upon payment of the actual cost to

57-45  the county recorder of making the copy.

58-1      (i) To a full explanation of the authority of the county recorder

58-2  to collect the [real property transfer] tax or to collect a delinquent

58-3  [real property transfer] tax, including, without limitation, the

58-4  procedures and notices for review and appeal that are required for

58-5  the protection of the taxpayer. An explanation which meets the

58-6  requirements of this section must also be included with each notice

58-7  to a taxpayer that an audit will be conducted by the county.

58-8      (j) To the immediate release of any lien which the county

58-9  recorder has placed on real property for the nonpayment of [the real

58-10  property transfer] a tax when:

58-11         (1) The tax is paid;

58-12         (2) The period of limitation for collecting the tax expires;

58-13         (3) The lien is the result of an error by the county recorder;

58-14         (4) The county recorder determines that the taxes, interest

58-15  and penalties are secured sufficiently by a lien on other real

58-16  property;

58-17         (5) The release or subordination of the lien will not

58-18  jeopardize the collection of the taxes, interest and penalties; or

58-19         (6) The release of the lien will facilitate the collection of the

58-20  taxes, interest and penalties.

58-21     (k) To be free from harassment and intimidation by an officer or

58-22  employee of the county recorder for any reason.

58-23     2.  The provisions of this chapter governing the administration

58-24  and collection of taxes by the county recorder must not be construed

58-25  in such a manner as to interfere or conflict with the provisions of

58-26  this section or any applicable regulations.

58-27     3.  The provisions of this section apply to the administration

58-28  and collection of taxes pursuant to this chapter.

58-29     Sec. 137.  NRS 375.270 is hereby amended to read as follows:

58-30     375.270  The county recorder shall provide each taxpayer who

58-31  it determines may be liable for taxes pursuant to this chapter with

58-32  simplified written instructions concerning the rights and

58-33  responsibilities of the taxpayer, including the:

58-34     1.  Keeping of records sufficient for audit purposes;

58-35     2.  Procedures for paying [the real property transfer tax;] any

58-36  taxes that are due; and

58-37     3.  Procedures for challenging any liability for [real property

58-38  transfer] any tax, penalties or interest and for requesting refunds of

58-39  any erroneously paid [real property transfer] tax, including the steps

58-40  for appealing a denial thereof.

58-41     Sec. 138.  NRS 375.290 is hereby amended to read as follows:

58-42     375.290  A taxpayer is entitled to receive on any overpayment

58-43  of [the real property transfer] any tax imposed by this chapter a

58-44  refund together with interest at a rate determined pursuant to NRS

59-1  17.130. No interest is allowed on a refund of any penalties or

59-2  interest on the [real property transfer] tax that is paid by a taxpayer.

59-3      Sec. 139.  NRS 375.300 is hereby amended to read as follows:

59-4      375.300  The county recorder shall provide a taxpayer with a

59-5  response to any written request submitted by the taxpayer that

59-6  relates to a [real property transfer] tax imposed by this chapter

59-7  within 30 days after the county treasurer receives the request.

59-8      Sec. 140.  NRS 375.330 is hereby amended to read as follows:

59-9      375.330  1.  The county recorder may waive any [real property

59-10  transfer] tax, penalty and interest owed by the taxpayer pursuant to

59-11  this chapter, other than the tax imposed by section 124 of this act,

59-12  if the taxpayer meets the criteria adopted by regulation. If a waiver

59-13  is granted pursuant to this subsection, the county shall prepare and

59-14  maintain on file a statement that contains:

59-15     (a) The reason for the waiver;

59-16     (b) The amount of the tax, penalty and interest owed by the

59-17  taxpayer; and

59-18     (c) The amount of the tax, penalty and interest waived by the

59-19  county.

59-20     2.  If the county recorder or a designated hearing officer finds

59-21  that the failure of a person to make a timely payment of [the real

59-22  property transfer] any tax imposed is the result of circumstances

59-23  beyond his control and occurred despite the exercise of ordinary

59-24  care and without intent to avoid such payment, the county recorder

59-25  may relieve him of all or part of any interest or penalty , or both.

59-26     3.  If a person proves to the satisfaction of the county recorder

59-27  that he has in good faith remitted the [real property transfer] tax in

59-28  reliance upon written advice provided by an officer or employee of

59-29  the county recorder, an opinion of the district attorney or Attorney

59-30  General, or the written results of an audit of his records conducted

59-31  by the county recorder, the county recorder may not require the

59-32  taxpayer to pay delinquent taxes, penalties or interest if the county

59-33  recorder determines after the completion of a subsequent audit that

59-34  the taxes the taxpayer remitted were deficient.

59-35     Sec. 141.  NRS 376A.040 is hereby amended to read as

59-36  follows:

59-37     376A.040  1.  In addition to all other taxes imposed on the

59-38  revenues from retail sales, a board of county commissioners of a

59-39  county whose population is less than 400,000 may by ordinance, but

59-40  not as in a case of emergency, impose a tax at the rate of up to 1/4 of

59-41  1 percent of the gross receipts of any retailer from the sale of all

59-42  tangible personal property sold at retail, or stored, used or otherwise

59-43  consumed in the county, after receiving the approval of a majority

59-44  of the registered voters of the county voting on the question at a

59-45  primary, general or special election. The question may be combined

60-1  with questions submitted pursuant to NRS [375.025, 376A.050 and

60-2  376A.070 or any combination thereof.] 376A.050 or 376A.070, or

60-3  both.

60-4      2.  If a county imposes a sales tax pursuant to this section and

60-5  NRS 376A.050, the combined additional sales tax must not exceed

60-6  1/4 of 1 percent. A tax imposed pursuant to this section applies

60-7  throughout the county, including incorporated cities in the county.

60-8      3.  Before the election may occur, an open-space plan must be

60-9  adopted by the board of county commissioners pursuant to NRS

60-10  376A.020 and the adopted open-space plan must be endorsed by

60-11  resolution by the city council of each incorporated city within the

60-12  county.

60-13     4.  All fees, taxes, interest and penalties imposed and all

60-14  amounts of tax required to be paid pursuant to this section must be

60-15  paid to the Department of Taxation in the form of remittances

60-16  payable to the Department of Taxation. The Department of Taxation

60-17  shall deposit the payments with the State Treasurer for credit to the

60-18  Sales and Use Tax Account in the State General Fund. The State

60-19  Controller, acting upon the collection data furnished by the

60-20  Department of Taxation, shall transfer monthly all fees, taxes,

60-21  interest and penalties collected during the preceding month to the

60-22  Intergovernmental Fund and remit the money to the county

60-23  treasurer.

60-24     5.  The money received from the tax imposed pursuant to

60-25  subsection 4 must be retained by the county, or remitted to a city or

60-26  general improvement district in the county. The money received by

60-27  a county, city or general improvement district pursuant to this

60-28  section must only be used to pay the cost of:

60-29     (a) The acquisition of land in fee simple for development and

60-30  use as open-space land;

60-31     (b) The acquisition of the development rights of land identified

60-32  as open-space land;

60-33     (c) The creation of a trust fund for the acquisition of land or

60-34  development rights of land pursuant to paragraphs (a) and (b);

60-35     (d) The principal and interest on notes, bonds or other

60-36  obligations issued by the county, city or general improvement

60-37  district for the acquisition of land or development rights of land

60-38  pursuant to paragraphs (a) and (b); or

60-39     (e) Any combination of the uses set forth in paragraphs (a) to

60-40  (d), inclusive.

60-41     6.  The money received from the tax imposed pursuant to this

60-42  section and any applicable penalty or interest must not be used for

60-43  any neighborhood or community park or facility.

60-44     7.  Any money used for the purposes described in this section

60-45  must be used in a manner:

61-1      (a) That is consistent with the provisions of the open-space plan

61-2  adopted pursuant to NRS 376A.020; and

61-3      (b) That provides an equitable allocation of the money among

61-4  the county and the incorporated cities within the county.

61-5      Sec. 142.  NRS 376A.040 is hereby amended to read as

61-6  follows:

61-7      376A.040  1.  In addition to all other taxes imposed on the

61-8  revenues from retail sales, a board of county commissioners of a

61-9  county whose population is 100,000 or more but less than 400,000,

61-10  may by ordinance, but not as in a case of emergency, impose a tax at

61-11  the rate of up to 1/4 of 1 percent of the gross receipts of any retailer

61-12  from the sale of all tangible personal property sold at retail, or

61-13  stored, used or otherwise consumed in the county, after receiving

61-14  the approval of a majority of the registered voters of the county

61-15  voting on the question at a primary, general or special election. The

61-16  question may be combined with questions submitted pursuant to

61-17  NRS [375.025, 376A.050 and 376A.070 or any combination

61-18  thereof.] 376A.050 or 376A.070, or both.

61-19     2.  If a county imposes a sales tax pursuant to this section and

61-20  NRS 376A.050, the combined additional sales tax must not exceed

61-21  1/4 of 1 percent. A tax imposed pursuant to this section applies

61-22  throughout the county, including incorporated cities in the county.

61-23     3.  Before the election may occur, an open-space plan must be

61-24  adopted by the board of county commissioners pursuant to NRS

61-25  376A.020 and the adopted open-space plan must be endorsed by

61-26  resolution by the city council of each incorporated city within the

61-27  county.

61-28     4.  All fees, taxes, interest and penalties imposed and all

61-29  amounts of tax required to be paid pursuant to this section must be

61-30  paid to the Department of Taxation in the form of remittances

61-31  payable to the Department of Taxation. The Department of Taxation

61-32  shall deposit the payments with the State Treasurer for credit to the

61-33  Sales and Use Tax Account in the State General Fund. The State

61-34  Controller, acting upon the collection data furnished by the

61-35  Department of Taxation, shall transfer monthly all fees, taxes,

61-36  interest and penalties collected during the preceding month to the

61-37  Intergovernmental Fund and remit the money to the county

61-38  treasurer.

61-39     5.  The money received from the tax imposed pursuant to

61-40  subsection 4 must be retained by the county, or remitted to a city or

61-41  general improvement district in the county. The money received by

61-42  a county, city or general improvement district pursuant to this

61-43  section must only be used to pay the cost of:

61-44     (a) The acquisition of land in fee simple for development and

61-45  use as open-space land;

62-1      (b) The acquisition of the development rights of land identified

62-2  as open-space land;

62-3      (c) The creation of a trust fund for the acquisition of land or

62-4  development rights of land pursuant to paragraphs (a) and (b);

62-5      (d) The principal and interest on notes, bonds or other

62-6  obligations issued by the county, city or general improvement

62-7  district for the acquisition of land or development rights of land

62-8  pursuant to paragraphs (a) and (b); or

62-9      (e) Any combination of the uses set forth in paragraphs (a) to

62-10  (d), inclusive.

62-11     6.  The money received from the tax imposed pursuant to this

62-12  section and any applicable penalty or interest must not be used for

62-13  any neighborhood or community park or facility.

62-14     7.  Any money used for the purposes described in this section

62-15  must be used in a manner:

62-16     (a) That is consistent with the provisions of the open-space plan

62-17  adopted pursuant to NRS 376A.020; and

62-18     (b) That provides an equitable allocation of the money among

62-19  the county and the incorporated cities within the county.

62-20     Sec. 143.  NRS 376A.050 is hereby amended to read as

62-21  follows:

62-22     376A.050  1.  Except as otherwise provided in subsection 2, in

62-23  addition to all other taxes imposed on the revenues from retail sales,

62-24  a board of county commissioners in each county whose population

62-25  is less than 400,000 may by ordinance, but not as in a case of

62-26  emergency, impose a tax at the rate of up to 1/4 of 1 percent of the

62-27  gross receipts of any retailer from the sale of all tangible personal

62-28  property sold at retail, or stored, used or otherwise consumed in the

62-29  county, after receiving the approval of a majority of the registered

62-30  voters of the county voting on the question at a primary, general or

62-31  special election. The question may be combined with questions

62-32  submitted pursuant to NRS [375.025, 376A.040 and 376A.070 or

62-33  any combination thereof.] 376A.040 or 376A.070, or both.

62-34     2.  If a county imposes a sales tax pursuant to this section and

62-35  NRS 376A.040, the combined additional sales tax must not exceed

62-36  1/4 of 1 percent. A tax imposed pursuant to this section applies

62-37  throughout the county, including incorporated cities in the county.

62-38     3.  Before the election occurs, an open-space plan must be

62-39  adopted by the board of county commissioners pursuant to NRS

62-40  376A.020 and the adopted open-space plan must be endorsed by

62-41  resolution by the city council of each incorporated city in the

62-42  county.

62-43     4.  All fees, taxes, interest and penalties imposed and all

62-44  amounts of tax required to be paid pursuant to this section must be

62-45  paid to the Department of Taxation in the form of remittances

63-1  payable to the Department of Taxation. The Department of Taxation

63-2  shall deposit the payments with the State Treasurer for credit to the

63-3  Sales and Use Tax Account in the State General Fund. The State

63-4  Controller, acting upon the collection data furnished by the

63-5  Department of Taxation, shall transfer monthly all fees, taxes,

63-6  interest and penalties collected during the preceding month to the

63-7  Intergovernmental Fund and remit the money to the county

63-8  treasurer.

63-9      Sec. 144.  NRS 376A.050 is hereby amended to read as

63-10  follows:

63-11     376A.050  1.  Except as otherwise provided in subsection 2, in

63-12  addition to all other taxes imposed on the revenues from retail sales,

63-13  a board of county commissioners in each county whose population

63-14  is 100,000 or more but less than 400,000, may by ordinance, but not

63-15  as in a case of emergency, impose a tax at the rate of up to 1/4 of 1

63-16  percent of the gross receipts of any retailer from the sale of all

63-17  tangible personal property sold at retail, or stored, used or otherwise

63-18  consumed in the county, after receiving the approval of a majority

63-19  of the registered voters of the county voting on the question at a

63-20  primary, general or special election. The question may be combined

63-21  with questions submitted pursuant to NRS [375.025, 376A.040 and

63-22  376A.070 or any combination thereof.] 376A.040 or 376A.070, or

63-23  both.

63-24     2.  If a county imposes a sales tax pursuant to this section and

63-25  NRS 376A.040, the combined additional sales tax must not exceed

63-26  1/4 of 1 percent. A tax imposed pursuant to this section applies

63-27  throughout the county, including incorporated cities in the county.

63-28     3.  Before the election occurs, 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 in the

63-32  county.

63-33     4.  All fees, taxes, interest and penalties imposed and all

63-34  amounts of tax required to be paid pursuant to this section must be

63-35  paid to the Department of Taxation in the form of remittances

63-36  payable to the Department of Taxation. The Department of Taxation

63-37  shall deposit the payments with the State Treasurer for credit to the

63-38  Sales and Use Tax Account in the State General Fund. The State

63-39  Controller, acting upon the collection data furnished by the

63-40  Department of Taxation, shall transfer monthly all fees, taxes,

63-41  interest and penalties collected during the preceding month to the

63-42  Intergovernmental Fund and remit the money to the county

63-43  treasurer.

 

64-1      Sec. 145.  NRS 376A.070 is hereby amended to read as

64-2  follows:

64-3      376A.070  1.  The board of county commissioners in a county

64-4  whose population is less than 400,000 may levy an ad valorem tax at

64-5  the rate of up to 1 cent on each $100 of assessed valuation upon all

64-6  taxable property in the county after receiving the approval of a

64-7  majority of the registered voters of the county voting on the question

64-8  at a primary, general or special election. The question may be

64-9  combined with questions submitted pursuant to NRS [375.025,

64-10  376A.040 and 376A.050 or any combination thereof.] 376A.040 or

64-11  376A.050, or both. A tax imposed pursuant to this section applies

64-12  throughout the county, including incorporated cities in the county.

64-13     2.  The Department of Taxation shall add an amount equal to

64-14  the rate of any tax imposed pursuant to this section multiplied by the

64-15  total assessed valuation of the county to the allowed revenue from

64-16  taxes ad valorem of the county.

64-17     3.  Before the tax is imposed, an open-space plan must be

64-18  adopted by the board of county commissioners pursuant to NRS

64-19  376A.020 and the adopted open-space plan must be endorsed by

64-20  resolution by the city council of each incorporated city within the

64-21  county.

64-22     Sec. 146.  NRS 376A.070 is hereby amended to read as

64-23  follows:

64-24     376A.070  1.  The board of county commissioners in a county

64-25  whose population is 100,000 or more but less than 400,000, may

64-26  levy an ad valorem tax at the rate of up to 1 cent on each $100 of

64-27  assessed valuation upon all taxable property in the county after

64-28  receiving the approval of a majority of the registered voters of the

64-29  county voting on the question at a primary, general or special

64-30  election. The question may be combined with questions submitted

64-31  pursuant to NRS [375.025, 376A.040 and 376A.050 or any

64-32  combination thereof.] 376A.040 or 376A.050, or both. A tax

64-33  imposed pursuant to this section applies throughout the county,

64-34  including incorporated cities in the county.

64-35     2.  The Department of Taxation shall add an amount equal to

64-36  the rate of any tax imposed pursuant to this section multiplied by the

64-37  total assessed valuation of the county to the allowed revenue from

64-38  taxes ad valorem of the county.

64-39     3.  Before the tax is imposed, an open-space plan must be

64-40  adopted by the board of county commissioners pursuant to NRS

64-41  376A.020 and the adopted open-space plan must be endorsed by

64-42  resolution by the city council of each incorporated city within the

64-43  county.

 

 

65-1      Sec. 147.  NRS 78.150 is hereby amended to read as follows:

65-2      78.150  1.  A corporation organized pursuant to the laws of

65-3  this state shall, on or before the first day of the second month after

65-4  the filing of its articles of incorporation with the Secretary of State,

65-5  file with the Secretary of State a list, on a form furnished by him,

65-6  containing:

65-7      (a) The name of the corporation;

65-8      (b) The file number of the corporation, if known;

65-9      (c) The names and titles of the president, secretary, treasurer and

65-10  of all the directors of the corporation;

65-11     (d) The mailing or street address, either residence or business, of

65-12  each officer and director listed, following the name of the officer or

65-13  director;

65-14     (e) The name and street address of the resident agent of the

65-15  corporation; and

65-16     (f) The signature of an officer of the corporation certifying that

65-17  the list is true, complete and accurate.

65-18     2.  The corporation shall annually thereafter, on or before the

65-19  last day of the month in which the anniversary date of incorporation

65-20  occurs in each year, file with the Secretary of State, on a form

65-21  furnished by him, an annual list containing all of the information

65-22  required in subsection 1.

65-23     3.  Each list required by subsection 1 or 2 must be accompanied

65-24  by a declaration under penalty of perjury that the corporation has

65-25  complied with the provisions of [chapter 364A of NRS.] section 108

65-26  of this act.

65-27     4.  Upon filing the list required by:

65-28     (a) Subsection 1, the corporation shall pay to the Secretary of

65-29  State a fee of $165.

65-30     (b) Subsection 2, the corporation shall pay to the Secretary of

65-31  State a fee of $85.

65-32     5.  The Secretary of State shall, 60 days before the last day for

65-33  filing each annual list required by subsection 2, cause to be mailed

65-34  to each corporation which is required to comply with the provisions

65-35  of NRS 78.150 to 78.185, inclusive, and which has not become

65-36  delinquent, a notice of the fee due pursuant to subsection 4 and a

65-37  reminder to file the annual list required by subsection 2. Failure of

65-38  any corporation to receive a notice or form does not excuse it from

65-39  the penalty imposed by law.

65-40     6.  If the list to be filed pursuant to the provisions of subsection

65-41  1 or 2 is defective in any respect or the fee required by subsection 4

65-42  or 8 is not paid, the Secretary of State may return the list for

65-43  correction or payment.

65-44     7.  An annual list for a corporation not in default which is

65-45  received by the Secretary of State more than 60 days before its due

66-1  date shall be deemed an amended list for the previous year and must

66-2  be accompanied by a fee of $85 for filing. A payment submitted

66-3  pursuant to this subsection does not satisfy the requirements of

66-4  subsection 2 for the year to which the due date is applicable.

66-5      8.  If the corporation is an association as defined in NRS

66-6  116.110315, the Secretary of State shall not accept the filing

66-7  required by this section unless it is accompanied by evidence of the

66-8  payment of the fee required to be paid pursuant to NRS 116.31155

66-9  that is provided to the association pursuant to subsection 4 of that

66-10  section.

66-11     Sec. 148.  NRS 80.110 is hereby amended to read as follows:

66-12     80.110  1.  Each foreign corporation doing business in this

66-13  state shall, on or before the first day of the second month after the

66-14  filing of its certificate of corporate existence with the Secretary of

66-15  State, and annually thereafter on or before the last day of the month

66-16  in which the anniversary date of its qualification to do business in

66-17  this state occurs in each year, file with the Secretary of State a list,

66-18  on a form furnished by him, that contains:

66-19     (a) The names of its president, secretary and treasurer or their

66-20  equivalent, and all of its directors;

66-21     (b) A designation of its resident agent in this state; and

66-22     (c) The signature of an officer of the corporation.

66-23  Each list filed pursuant to this subsection must be accompanied by a

66-24  declaration under penalty of perjury that the foreign corporation has

66-25  complied with the provisions of [chapter 364A of NRS.] section 108

66-26  of this act.

66-27     2.  Upon filing:

66-28     (a) The initial list required by subsection 1, the corporation shall

66-29  pay to the Secretary of State a fee of $165.

66-30     (b) Each annual list required by subsection 1, the corporation

66-31  shall pay to the Secretary of State a fee of $85.

66-32     3.  The Secretary of State shall, 60 days before the last day for

66-33  filing each annual list required by subsection 1, cause to be mailed

66-34  to each corporation required to comply with the provisions of NRS

66-35  80.110 to 80.170, inclusive, which has not become delinquent, the

66-36  blank forms to be completed and filed with him. Failure of any

66-37  corporation to receive the forms does not excuse it from the penalty

66-38  imposed by the provisions of NRS 80.110 to 80.170, inclusive.

66-39     4.  An annual list for a corporation not in default which is

66-40  received by the Secretary of State more than 60 days before its due

66-41  date shall be deemed an amended list for the previous year and does

66-42  not satisfy the requirements of subsection 1 for the year to which the

66-43  due date is applicable.

 

 

67-1      Sec. 149.  NRS 86.263 is hereby amended to read as follows:

67-2      86.263  1.  A limited-liability company shall, on or before the

67-3  first day of the second month after the filing of its articles of

67-4  organization with the Secretary of State, file with the Secretary of

67-5  State, on a form furnished by him, a list that contains:

67-6      (a) The name of the limited-liability company;

67-7      (b) The file number of the limited-liability company, if known;

67-8      (c) The names and titles of all of its managers or, if there is no

67-9  manager, all of its managing members;

67-10     (d) The mailing or street address, either residence or business, of

67-11  each manager or managing member listed, following the name of

67-12  the manager or managing member;

67-13     (e) The name and street address of the resident agent of the

67-14  limited-liability company; and

67-15     (f) The signature of a manager or managing member of the

67-16  limited-liability company certifying that the list is true, complete

67-17  and accurate.

67-18     2.  The limited-liability company shall annually thereafter, on

67-19  or before the last day of the month in which the anniversary date of

67-20  its organization occurs, file with the Secretary of State, on a form

67-21  furnished by him, an amended list containing all of the information

67-22  required in subsection 1. If the limited-liability company has had no

67-23  changes in its managers or, if there is no manager, its managing

67-24  members, since its previous list was filed, no amended list need be

67-25  filed if a manager or managing member of the limited-liability

67-26  company certifies to the Secretary of State as a true and accurate

67-27  statement that no changes in the managers or managing members

67-28  have occurred.

67-29     3.  Each list required by subsection 1 and each list or

67-30  certification required by subsection 2 must be accompanied by a

67-31  declaration under penalty of perjury that the limited-liability

67-32  company has complied with the provisions of [chapter 364A of

67-33  NRS.] section 108 of this act.

67-34     4.  Upon filing:

67-35     (a) The initial list required by subsection 1, the limited-liability

67-36  company shall pay to the Secretary of State a fee of $165.

67-37     (b) Each annual list required by subsection 2 or certifying that

67-38  no changes have occurred, the limited-liability company shall pay to

67-39  the Secretary of State a fee of $85.

67-40     5.  The Secretary of State shall, 60 days before the last day for

67-41  filing each list required by subsection 2, cause to be mailed to each

67-42  limited-liability company required to comply with the provisions of

67-43  this section, which has not become delinquent, a notice of the fee

67-44  due under subsection 4 and a reminder to file a list required by

67-45  subsection 2 or a certification of no change. Failure of any company

68-1  to receive a notice or form does not excuse it from the penalty

68-2  imposed by law.

68-3      6.  If the list to be filed pursuant to the provisions of subsection

68-4  1 or 2 is defective or the fee required by subsection 4 is not paid, the

68-5  Secretary of State may return the list for correction or payment.

68-6      7.  An annual list for a limited-liability company not in default

68-7  received by the Secretary of State more than 60 days before its due

68-8  date shall be deemed an amended list for the previous year.

68-9      Sec. 150.  NRS 87.510 is hereby amended to read as follows:

68-10     87.510  1.  A registered limited-liability partnership shall, on

68-11  or before the first day of the second month after the filing of its

68-12  certificate of registration with the Secretary of State, and annually

68-13  thereafter on or before the last day of the month in which the

68-14  anniversary date of the filing of its certificate of registration with the

68-15  Secretary of State occurs, file with the Secretary of State, on a form

68-16  furnished by him, a list that contains:

68-17     (a) The name of the registered limited-liability partnership;

68-18     (b) The file number of the registered limited-liability

68-19  partnership, if known;

68-20     (c) The names of all of its managing partners;

68-21     (d) The mailing or street address, either residence or business, of

68-22  each managing partner;

68-23     (e) The name and street address of the resident agent of the

68-24  registered limited-liability partnership; and

68-25     (f) The signature of a managing partner of the registered limited-

68-26  liability partnership certifying that the list is true, complete and

68-27  accurate.

68-28  Each list filed pursuant to this subsection must be accompanied by a

68-29  declaration under penalty of perjury that the registered limited-

68-30  liability partnership has complied with the provisions of [chapter

68-31  364A of NRS.] section 108 of this act.

68-32     2.  Upon filing:

68-33     (a) The initial list required by subsection 1, the registered

68-34  limited-liability partnership shall pay to the Secretary of State a fee

68-35  of $165.

68-36     (b) Each annual list required by subsection 1, the registered

68-37  limited-liability partnership shall pay to the Secretary of State a fee

68-38  of $85.

68-39     3.  The Secretary of State shall, at least 60 days before the last

68-40  day for filing each annual list required by subsection 1, cause to be

68-41  mailed to the registered limited-liability partnership a notice of the

68-42  fee due pursuant to subsection 2 and a reminder to file the annual

68-43  list required by subsection 1. The failure of any registered limited-

68-44  liability partnership to receive a notice or form does not excuse it

68-45  from complying with the provisions of this section.

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 that is filed by a registered limited-liability

69-5  partnership which is not in default more than 60 days before it is due

69-6  shall be deemed an amended list for the previous year and does not

69-7  satisfy the requirements of subsection 1 for the year to which the

69-8  due date is applicable.

69-9      Sec. 151.  NRS 88.395 is hereby amended to read as follows:

69-10     88.395  1.  A limited partnership shall, on or before the first

69-11  day of the second month after the filing of its certificate of limited

69-12  partnership with the Secretary of State, and annually thereafter on or

69-13  before the last day of the month in which the anniversary date of the

69-14  filing of its certificate of limited partnership occurs, file with the

69-15  Secretary of State, on a form furnished by him, a list that contains:

69-16     (a) The name of the limited partnership;

69-17     (b) The file number of the limited partnership, if known;

69-18     (c) The names of all of its general partners;

69-19     (d) The mailing or street address, either residence or business, of

69-20  each general partner;

69-21     (e) The name and street address of the resident agent of the

69-22  limited partnership; and

69-23     (f) The signature of a general partner of the limited partnership

69-24  certifying that the list is true, complete and accurate.

69-25  Each list filed pursuant to this subsection must be accompanied by a

69-26  declaration under penalty of perjury that the limited partnership has

69-27  complied with the provisions of [chapter 364A of NRS.] section 108

69-28  of this act.

69-29     2.  Upon filing:

69-30     (a) The initial list required by subsection 1, the limited

69-31  partnership shall pay to the Secretary of State a fee of $165.

69-32     (b) Each annual list required by subsection 1, the limited

69-33  partnership shall pay to the Secretary of State a fee of $85.

69-34     3.  The Secretary of State shall, 60 days before the last day for

69-35  filing each annual list required by subsection 1, cause to be mailed

69-36  to each limited partnership required to comply with the provisions

69-37  of this section which has not become delinquent a notice of the fee

69-38  due pursuant to the provisions of subsection 2 and a reminder to file

69-39  the annual list. Failure of any limited partnership to receive a notice

69-40  or form does not excuse it from the penalty imposed by

69-41  NRS 88.400.

69-42     4.  If the list to be filed pursuant to the provisions of subsection

69-43  1 is defective or the fee required by subsection 2 is not paid, the

69-44  Secretary of State may return the list for correction or payment.

70-1      5.  An annual list for a limited partnership not in default that is

70-2  received by the Secretary of State more than 60 days before its due

70-3  date shall be deemed an amended list for the previous year and does

70-4  not satisfy the requirements of subsection 1 for the year to which the

70-5  due date is applicable.

70-6      6.  A filing made pursuant to this section does not satisfy the

70-7  provisions of NRS 88.355 and may not be substituted for filings

70-8  submitted pursuant to NRS 88.355.

70-9      Sec. 152.  NRS 88A.600 is hereby amended to read as follows:

70-10     88A.600  1.  A business trust formed pursuant to this chapter

70-11  shall, on or before the first day of the second month after the filing

70-12  of its certificate of trust with the Secretary of State, and annually

70-13  thereafter on or before the last day of the month in which the

70-14  anniversary date of the filing of its certificate of trust with the

70-15  Secretary of State occurs, file with the Secretary of State, on a form

70-16  furnished by him, a list signed by at least one trustee that contains

70-17  the name and mailing address of its resident agent and at least one

70-18  trustee. Each list filed pursuant to this subsection must be

70-19  accompanied by a declaration under penalty of perjury that the

70-20  business trust has complied with the provisions of [chapter 364A of

70-21  NRS.] section 108 of this act.

70-22     2.  Upon filing:

70-23     (a) The initial list required by subsection 1, the business trust

70-24  shall pay to the Secretary of State a fee of $165.

70-25     (b) Each annual list required by subsection 1, the business trust

70-26  shall pay to the Secretary of State a fee of $85.

70-27     3.  The Secretary of State shall, 60 days before the last day for

70-28  filing each annual list required by subsection 1, cause to be mailed

70-29  to each business trust which is required to comply with the

70-30  provisions of NRS 88A.600 to 88A.660, inclusive, and which has

70-31  not become delinquent, the blank forms to be completed and filed

70-32  with him. Failure of a business trust to receive the forms does not

70-33  excuse it from the penalty imposed by law.

70-34     4.  An annual list for a business trust not in default which is

70-35  received by the Secretary of State more than 60 days before its due

70-36  date shall be deemed an amended list for the previous year.

70-37     Sec. 153. NRS 89.250 is hereby amended to read as follows:

70-38     89.250  1.  Except as otherwise provided in subsection 2, a

70-39  professional association shall, on or before the first day of the

70-40  second month after the filing of its articles of association with the

70-41  Secretary of State, and annually thereafter on or before the last day

70-42  of the month in which the anniversary date of its organization occurs

70-43  in each year, furnish a statement to the Secretary of State showing

70-44  the names and residence addresses of all members and employees in

71-1  the association and certifying that all members and employees are

71-2  licensed to render professional service in this state.

71-3      2.  A professional association organized and practicing pursuant

71-4  to the provisions of this chapter and NRS 623.349 shall, on or

71-5  before the first day of the second month after the filing of its articles

71-6  of association with the Secretary of State, and annually thereafter on

71-7  or before the last day of the month in which the anniversary date of

71-8  its organization occurs in each year, furnish a statement to the

71-9  Secretary of State:

71-10     (a) Showing the names and residence addresses of all members

71-11  and employees of the association who are licensed or otherwise

71-12  authorized by law to render professional service in this state;

71-13     (b) Certifying that all members and employees who render

71-14  professional service are licensed or otherwise authorized by law to

71-15  render professional service in this state; and

71-16     (c) Certifying that all members who are not licensed to render

71-17  professional service in this state do not render professional service

71-18  on behalf of the association except as authorized by law.

71-19     3.  Each statement filed pursuant to this section must be:

71-20     (a) Made on a form prescribed by the Secretary of State and

71-21  must not contain any fiscal or other information except that

71-22  expressly called for by this section.

71-23     (b) Signed by the chief executive officer of the association.

71-24     (c) Accompanied by a declaration under penalty of perjury that

71-25  the professional association has complied with the provisions of

71-26  [chapter 364A of NRS.] section 108 of this act.

71-27     4.  Upon filing:

71-28     (a) The initial statement required by this section, the association

71-29  shall pay to the Secretary of State a fee of $165.

71-30     (b) Each annual statement required by this section, the

71-31  association shall pay to the Secretary of State a fee of $85.

71-32     5.  As used in this section, “signed” means to have executed or

71-33  adopted a name, word or mark, including, without limitation, an

71-34  electronic signature as defined in NRS 719.100, with the present

71-35  intention to authenticate a document.

71-36     Sec. 154.  Chapter 218 of NRS is hereby amended by adding

71-37  thereto the provisions set forth as sections 155 to 160, inclusive, of

71-38  this act.

71-39     Sec. 155.  As used in sections 155 to 160, inclusive, of this

71-40  act, “Committee” means the Legislative Committee on Taxation,

71-41  Public Revenue and Tax Policy.

71-42     Sec. 156.  1.  There is hereby established a Legislative

71-43  Committee on Taxation, Public Revenue and Tax Policy

71-44  consisting of:

72-1      (a) The Speaker of the Assembly, or a member of the Assembly

72-2  designated by the Speaker of the Assembly;

72-3      (b) The Minority Leader of the Assembly, or a member of the

72-4  Assembly designated by the Minority Leader of the Assembly;

72-5      (c) The Majority Leader of the Senate, or a member of the

72-6  Senate designated by the Majority Leader of the Senate;

72-7      (d) The Minority Leader of the Senate, or a member of the

72-8  Senate designated by the Minority Leader of the Senate;

72-9      (e) Two members appointed by the Speaker of the Assembly

72-10  who were members of the Assembly Committee on Taxation

72-11  during the immediately preceding legislative session; and

72-12     (f) Two members appointed by the Majority Leader of the

72-13  Senate who were members of the Senate Committee on Taxation

72-14  during the immediately preceding legislative session.

72-15     2.  The members of the Committee shall elect a Chairman and

72-16  Vice Chairman from among their members. The Chairman must

72-17  be elected from one house of the Legislature and the Vice

72-18  Chairman from the other house. After the initial election of a

72-19  Chairman and Vice Chairman, each of those officers holds office

72-20  for a term of 2 years commencing on July 1 of each odd-numbered

72-21  year. If a vacancy occurs in the Chairmanship or Vice

72-22  Chairmanship, the members of the Committee shall elect a

72-23  replacement for the remainder of the unexpired term.

72-24     3.  Any member of the Committee who is not a candidate for

72-25  reelection or who is defeated for reelection continues to serve until

72-26  the convening of the next session of the Legislature.

72-27     4.  Vacancies on the Committee must be filled in the same

72-28  manner as the original appointments.

72-29     Sec. 157.  1.  The members of the Committee shall meet

72-30  throughout each year at the times and places specified by a call of

72-31  the Chairman or a majority of the Committee.

72-32     2.  The Director of the Legislative Counsel Bureau or his

72-33  designee shall act as the nonvoting recording Secretary.

72-34     3.  The Committee shall prescribe regulations for its own

72-35  management and government.

72-36     4.  Except as otherwise provided in subsection 5, five voting

72-37  members of the Committee constitute a quorum.

72-38     5.  Any recommended legislation proposed by the Committee

72-39  must be approved by a majority of the members of the Senate and

72-40  by a majority of the members of the Assembly serving on the

72-41  Committee.

72-42     6.  Except during a regular or special session of the

72-43  Legislature, the members of the Committee are entitled to receive

72-44  the compensation provided for a majority of the members of the

72-45  Legislature during the first 60 days of the preceding regular

73-1  session, the per diem allowance provided for state officers and

73-2  employees generally and the travel expenses provided pursuant to

73-3  NRS 218.2207 for each day or portion of a day of attendance at a

73-4  meeting of the Committee and while engaged in the business of

73-5  the Committee. The salaries and expenses paid pursuant to this

73-6  subsection and the expenses of the Committee must be paid from

73-7  the Legislative Fund.

73-8      Sec. 158.  The Committee may:

73-9      1.  Review and study:

73-10     (a) The specific taxes collected in this state;

73-11     (b) The implementation of any taxes, fees and other methods

73-12  for generating public revenue in this state;

73-13     (c) The impact of any changes to taxes, fees and other methods

73-14  for generating public revenue that result from legislation enacted

73-15  by the Legislature on the residents of this state and on the

73-16  businesses located in this state, doing business in this state or

73-17  considering locating in this state;

73-18     (d) The fiscal effects of any taxes, fees and other methods for

73-19  generating public revenue;

73-20     (e) The impact, if any, on the prices charged to the residents of

73-21  this state from the compounding of various new or increased taxes

73-22  such as the real property transfer tax;

73-23     (f) The beneficial and detrimental effects, if any, of the

73-24  reduction of the tax based on wages for the cost of employee

73-25  health benefits;

73-26     (g) Broad issues of tax policy and fiscal policy relevant to the

73-27  future of the State of Nevada; and

73-28     (h) Any other issues related to taxation, the generation of

73-29  public revenue, tax policy or fiscal policy which affect this state.

73-30     2.  Conduct investigations and hold hearings in connection

73-31  with its powers pursuant to this section.

73-32     3.  Contract with one or more consultants to obtain technical

73-33  advice concerning its review and study.

73-34     4.  Apply for any available grants and accept any gifts, grants

73-35  or donations and use any such gifts, grants or donations to aid the

73-36  Committee in exercising its powers pursuant to this section.

73-37     5.  Request that the Legislative Counsel Bureau assist in the

73-38  research, investigations, hearings, studies and reviews of the

73-39  Committee.

73-40     6.  Recommend to the Legislature, as a result of its review and

73-41  study, any appropriate legislation.

73-42     Sec. 159.  If the Committee conducts investigations or holds

73-43  hearings pursuant to subsection 2 of section 158 of this act:

73-44     1.  The Secretary of the Committee or, in his absence, a

73-45  member designated by the Committee may administer oaths; and

74-1      2.  The Secretary or Chairman of the Committee may cause

74-2  the deposition of witnesses, residing either within or outside of this

74-3  state, to be taken in the manner prescribed by rule of court for

74-4  taking depositions in civil actions in the district courts.

74-5      Sec. 160.  Each witness who appears before the Committee by

74-6  its order, except a state officer or employee, is entitled to receive

74-7  for his attendance the fees and mileage provided for witnesses in

74-8  civil cases in the courts of record of this state. The fees and

74-9  mileage must be audited and paid upon the presentation of proper

74-10  claims sworn to by the witness and approved by the Secretary and

74-11  Chairman of the Committee.

74-12     Sec. 161.  NRS 218.53883 is hereby amended to read as

74-13  follows:

74-14     218.53883  1.  The Committee shall:

74-15     (a) Review the laws relating to the exemptions from and the

74-16  distribution of revenue generated by state and local taxes. In

74-17  conducting the review, the Committee [may] :

74-18         (1) May consider the purposes for which the various state

74-19  and local taxes were imposed, the actual use of the revenue

74-20  collected from the various state and local taxes , and any relief to the

74-21  taxpayers from the burden of the various state and local taxes that

74-22  may result from any possible recommendations of the Committee.

74-23         (2) Shall consider the purposes for which various

74-24  exemptions from those taxes were adopted, whether any of those

74-25  exemptions have become obsolete or no longer serve their

74-26  intended purpose, and whether any of those exemptions should be

74-27  repealed.

74-28     (b) Study whether removing the authority of the Board of

74-29  County Commissioners of Washoe County to impose a certain

74-30  additional governmental services tax is a prudent act which is in the

74-31  best interests of this state.

74-32     2.  In conducting its review of the laws relating to the

74-33  exemptions from and the distribution of revenue generated by state

74-34  and local taxes, the Committee may review:

74-35     (a) The exemptions and distribution of the revenue from:

74-36         (1) The local school support tax imposed by chapter 374 of

74-37  NRS;

74-38         (2) The tax on aviation fuel and motor vehicle fuel imposed

74-39  by or pursuant to chapter 365 of NRS;

74-40         (3) The tax on intoxicating liquor imposed by chapter 369 of

74-41  NRS;

74-42         (4) The tax on fuel imposed pursuant to chapter 373 of NRS;

74-43         (5) The tax on tobacco imposed by chapter 370 of NRS;

74-44         (6) The governmental services tax imposed by or pursuant to

74-45  chapter 371 of NRS;

75-1          (7) The tax imposed on gaming licensees by or pursuant to

75-2  chapter 463 of NRS;

75-3          (8) Property taxes imposed pursuant to chapter 361 of NRS;

75-4          (9) The tax on the transfer of real property imposed by or

75-5  pursuant to chapter 375 of NRS; and

75-6          (10) Any other state or local tax.

75-7      (b) The proper crediting of gasoline tax revenue if the collection

75-8  is moved to the terminal rack level.

75-9      3.  The Committee may:

75-10     (a) Conduct investigations and hold hearings in connection with

75-11  its review and study;

75-12     (b) Contract with one or more consultants to obtain technical

75-13  advice concerning the study conducted pursuant to NRS 218.53884;

75-14     (c) Apply for any available grants and accept any gifts, grants or

75-15  donations and use any such gifts, grants or donations to aid the

75-16  committee in carrying out its duties pursuant to this chapter;

75-17     (d) Direct the Legislative Counsel Bureau to assist in its

75-18  research, investigations, review and study; and

75-19     (e) Recommend to the Legislature, as a result of its review and

75-20  study, any appropriate legislation.

75-21     Sec. 162.  NRS 233B.039 is hereby amended to read as

75-22  follows:

75-23     233B.039  1.  The following agencies are entirely exempted

75-24  from the requirements of this chapter:

75-25     (a) The Governor.

75-26     (b) The Department of Corrections.

75-27     (c) The University and Community College System of Nevada.

75-28     (d) The Office of the Military.

75-29     (e) [The] Except as otherwise provided in section 80 of this act,

75-30  the State Gaming Control Board.

75-31     (f) The Nevada Gaming Commission.

75-32     (g) The Welfare Division of the Department of Human

75-33  Resources.

75-34     (h) The Division of Health Care Financing and Policy of the

75-35  Department of Human Resources.

75-36     (i) The State Board of Examiners acting pursuant to chapter 217

75-37  of NRS.

75-38     (j) Except as otherwise provided in NRS 533.365, the Office of

75-39  the State Engineer.

75-40     (k) The Division of Industrial Relations of the Department of

75-41  Business and Industry acting to enforce the provisions of

75-42  NRS 618.375.

75-43     (l) The Administrator of the Division of Industrial Relations of

75-44  the Department of Business and Industry in establishing and

76-1  adjusting the schedule of fees and charges for accident benefits

76-2  pursuant to subsection 2 of NRS 616C.260.

76-3      (m) The Board to Review Claims in adopting resolutions to

76-4  carry out its duties pursuant to NRS 590.830.

76-5      2.  Except as otherwise provided in subsection 5 and NRS

76-6  391.323, the Department of Education, the Board of the Public

76-7  Employees’ Benefits Program and the Commission on Professional

76-8  Standards in Education are subject to the provisions of this chapter

76-9  for the purpose of adopting regulations but not with respect to any

76-10  contested case.

76-11     3.  The special provisions of:

76-12     (a) Chapter 612 of NRS for the distribution of regulations by

76-13  and the judicial review of decisions of the Employment Security

76-14  Division of the Department of Employment, Training and

76-15  Rehabilitation;

76-16     (b) Chapters 616A to 617, inclusive, of NRS for the

76-17  determination of contested claims;

76-18     (c) Chapter 703 of NRS for the judicial review of decisions of

76-19  the Public Utilities Commission of Nevada;

76-20     (d) Chapter 91 of NRS for the judicial review of decisions of the

76-21  Administrator of the Securities Division of the Office of the

76-22  Secretary of State; and

76-23     (e) NRS 90.800 for the use of summary orders in contested

76-24  cases,

76-25  prevail over the general provisions of this chapter.

76-26     4.  The provisions of NRS 233B.122, 233B.124, 233B.125 and

76-27  233B.126 do not apply to the Department of Human Resources in

76-28  the adjudication of contested cases involving the issuance of letters

76-29  of approval for health facilities and agencies.

76-30     5.  The provisions of this chapter do not apply to:

76-31     (a) Any order for immediate action, including, but not limited

76-32  to, quarantine and the treatment or cleansing of infected or infested

76-33  animals, objects or premises, made under the authority of the State

76-34  Board of Agriculture, the State Board of Health or any other agency

76-35  of this state in the discharge of a responsibility for the preservation

76-36  of human or animal health or for insect or pest control;

76-37     (b) An extraordinary regulation of the State Board of Pharmacy

76-38  adopted pursuant to NRS 453.2184; or

76-39     (c) A regulation adopted by the State Board of Education

76-40  pursuant to NRS 392.644 or 394.1694.

76-41     6.  The State Board of Parole Commissioners is subject to the

76-42  provisions of this chapter for the purpose of adopting regulations but

76-43  not with respect to any contested case.

 

 

77-1      Sec. 163.  NRS 244.335 is hereby amended to read as follows:

77-2      244.335  1.  Except as otherwise provided in subsection 2, the

77-3  board of county commissioners may:

77-4      (a) Regulate all character of lawful trades, callings, industries,

77-5  occupations, professions and business conducted in its county

77-6  outside of the limits of incorporated cities and towns.

77-7      (b) Except as otherwise provided in NRS 244.3359 and 576.128,

77-8  fix, impose and collect a license tax for revenue or for regulation, or

77-9  for both revenue and regulation, on such trades, callings, industries,

77-10  occupations, professions and business.

77-11     2.  The county license boards have the exclusive power in their

77-12  respective counties to regulate entertainers employed by an

77-13  entertainment by referral service and the business of conducting a

77-14  dancing hall, escort service, entertainment by referral service or

77-15  gambling game or device permitted by law, outside of an

77-16  incorporated city. The county license boards may fix, impose and

77-17  collect license taxes for revenue or for regulation, or for both

77-18  revenue and regulation, on such employment and businesses.

77-19     3.  No license to engage in any type of business may be granted

77-20  unless the applicant for the license signs an affidavit affirming that

77-21  the business has complied with the provisions of [chapter 364A of

77-22  NRS.] section 108 of this act. The county license board shall

77-23  provide upon request an application for a business license pursuant

77-24  to [chapter 364A of NRS.] section 108 of this act.

77-25     4.  No license to engage in business as a seller of tangible

77-26  personal property may be granted unless the applicant for the license

77-27  presents written evidence that:

77-28     (a) The Department of Taxation has issued or will issue a permit

77-29  for this activity, and this evidence clearly identifies the business by

77-30  name; or

77-31     (b) Another regulatory agency of the State has issued or will

77-32  issue a license required for this activity.

77-33     5.  Any license tax levied for the purposes of NRS 244.3358 or

77-34  244A.597 to 244A.655, inclusive, constitutes a lien upon the real

77-35  and personal property of the business upon which the tax was levied

77-36  until the tax is paid. The lien has the same priority as a lien for

77-37  general taxes. The lien must be enforced in the following manner:

77-38     (a) By recording in the office of the county recorder, within 6

77-39  months after the date on which the tax became delinquent or was

77-40  otherwise determined to be due and owing, a notice of the tax lien

77-41  containing the following:

77-42         (1) The amount of tax due and the appropriate year;

77-43         (2) The name of the record owner of the property;

77-44         (3) A description of the property sufficient for identification;

77-45  and

78-1          (4) A verification by the oath of any member of the board of

78-2  county commissioners or the county fair and recreation board; and

78-3      (b) By an action for foreclosure against the property in the same

78-4  manner as an action for foreclosure of any other lien, commenced

78-5  within 2 years after the date of recording of the notice of the tax

78-6  lien, and accompanied by appropriate notice to other lienholders.

78-7      6.  The board of county commissioners may delegate the

78-8  authority to enforce liens from taxes levied for the purposes of NRS

78-9  244A.597 to 244A.655, inclusive, to the county fair and recreation

78-10  board. If the authority is so delegated, the board of county

78-11  commissioners shall revoke or suspend the license of a business

78-12  upon certification by the county fair and recreation board that the

78-13  license tax has become delinquent, and shall not reinstate the license

78-14  until the tax is paid. Except as otherwise provided in NRS 244.3357,

78-15  all information concerning license taxes levied by an ordinance

78-16  authorized by this section or other information concerning the

78-17  business affairs or operation of any licensee obtained as a result of

78-18  the payment of such license taxes or as the result of any audit or

78-19  examination of the books by any authorized employee of a county

78-20  fair and recreation board of the county for any license tax levied for

78-21  the purpose of NRS 244A.597 to 244A.655, inclusive, is

78-22  confidential and must not be disclosed by any member, officer or

78-23  employee of the county fair and recreation board or the county

78-24  imposing the license tax unless the disclosure is authorized by the

78-25  affirmative action of a majority of the members of the appropriate

78-26  county fair and recreation board. Continuing disclosure may be so

78-27  authorized under an agreement with the Department of Taxation for

78-28  the exchange of information concerning taxpayers.

78-29     Sec. 164.  NRS 268.095 is hereby amended to read as follows:

78-30     268.095  1.  The city council or other governing body of each

78-31  incorporated city in this state, whether organized under general law

78-32  or special charter, may:

78-33     (a) Except as otherwise provided in NRS 268.0968 and 576.128,

78-34  fix, impose and collect for revenues or for regulation, or both, a

78-35  license tax on all character of lawful trades, callings, industries,

78-36  occupations, professions and businesses conducted within its

78-37  corporate limits.

78-38     (b) Assign the proceeds of any one or more of such license taxes

78-39  to the county within which the city is situated for the purpose or

78-40  purposes of making the proceeds available to the county:

78-41         (1) As a pledge as additional security for the payment of any

78-42  general obligation bonds issued pursuant to NRS 244A.597 to

78-43  244A.655, inclusive;

78-44         (2) For redeeming any general obligation bonds issued

78-45  pursuant to NRS 244A.597 to 244A.655, inclusive;

79-1          (3) For defraying the costs of collecting or otherwise

79-2  administering any such license tax so assigned, of the county fair

79-3  and recreation board and of officers, agents and employees hired

79-4  thereby, and of incidentals incurred thereby;

79-5          (4) For operating and maintaining recreational facilities

79-6  under the jurisdiction of the county fair and recreation board;

79-7          (5) For improving, extending and bettering recreational

79-8  facilities authorized by NRS 244A.597 to 244A.655, inclusive; and

79-9          (6) For constructing, purchasing or otherwise acquiring such

79-10  recreational facilities.

79-11     (c) Pledge the proceeds of any tax imposed on the revenues from

79-12  the rental of transient lodging pursuant to this section for the

79-13  payment of any general or special obligations issued by the city for

79-14  a purpose authorized by the laws of this state.

79-15     (d) Use the proceeds of any tax imposed pursuant to this section

79-16  on the revenues from the rental of transient lodging:

79-17         (1) To pay the principal, interest or any other indebtedness

79-18  on any general or special obligations issued by the city pursuant to

79-19  the laws of this state;

79-20         (2) For the expense of operating or maintaining, or both, any

79-21  facilities of the city; and

79-22         (3) For any other purpose for which other money of the city

79-23  may be used.

79-24     2.  The proceeds of any tax imposed pursuant to this section

79-25  that are pledged for the repayment of general obligations may be

79-26  treated as “pledged revenues” for the purposes of NRS 350.020.

79-27     3.  No license to engage in any type of business may be granted

79-28  unless the applicant for the license signs an affidavit affirming that

79-29  the business has complied with the provisions of [chapter 364A of

79-30  NRS.] section 108 of this act. The city licensing agency shall

79-31  provide upon request an application for a business license pursuant

79-32  to [chapter 364A of NRS.] section 108 of this act.

79-33     4.  No license to engage in business as a seller of tangible

79-34  personal property may be granted unless the applicant for the license

79-35  presents written evidence that:

79-36     (a) The Department of Taxation has issued or will issue a permit

79-37  for this activity, and this evidence clearly identifies the business by

79-38  name; or

79-39     (b) Another regulatory agency of the State has issued or will

79-40  issue a license required for this activity.

79-41     5.  Any license tax levied under the provisions of this section

79-42  constitutes a lien upon the real and personal property of the business

79-43  upon which the tax was levied until the tax is paid. The lien has the

79-44  same priority as a lien for general taxes. The lien must be enforced

79-45  in the following manner:

80-1      (a) By recording in the office of the county recorder, within 6

80-2  months following the date on which the tax became delinquent or

80-3  was otherwise determined to be due and owing, a notice of the tax

80-4  lien containing the following:

80-5          (1) The amount of tax due and the appropriate year;

80-6          (2) The name of the record owner of the property;

80-7          (3) A description of the property sufficient for identification;

80-8  and

80-9          (4) A verification by the oath of any member of the board of

80-10  county commissioners or the county fair and recreation board; and

80-11     (b) By an action for foreclosure against such property in the

80-12  same manner as an action for foreclosure of any other lien,

80-13  commenced within 2 years after the date of recording of the notice

80-14  of the tax lien, and accompanied by appropriate notice to other

80-15  lienholders.

80-16     6.  The city council or other governing body of each

80-17  incorporated city may delegate the power and authority to enforce

80-18  such liens to the county fair and recreation board. If the authority is

80-19  so delegated, the governing body shall revoke or suspend the license

80-20  of a business upon certification by the board that the license tax has

80-21  become delinquent, and shall not reinstate the license until the tax is

80-22  paid. Except as otherwise provided in NRS 268.0966, all

80-23  information concerning license taxes levied by an ordinance

80-24  authorized by this section or other information concerning the

80-25  business affairs or operation of any licensee obtained as a result of

80-26  the payment of those license taxes or as the result of any audit or

80-27  examination of the books of the city by any authorized employee of

80-28  a county fair and recreation board for any license tax levied for the

80-29  purpose of NRS 244A.597 to 244A.655, inclusive, is confidential

80-30  and must not be disclosed by any member, official or employee of

80-31  the county fair and recreation board or the city imposing the license

80-32  tax unless the disclosure is authorized by the affirmative action of a

80-33  majority of the members of the appropriate county fair and

80-34  recreation board. Continuing disclosure may be so authorized under

80-35  an agreement with the Department of Taxation for the exchange of

80-36  information concerning taxpayers.

80-37     7.  The powers conferred by this section are in addition and

80-38  supplemental to, and not in substitution for, and the limitations

80-39  imposed by this section do not affect the powers conferred by, any

80-40  other law. No part of this section repeals or affects any other law or

80-41  any part thereof, it being intended that this section provide a

80-42  separate method of accomplishing its objectives, and not an

80-43  exclusive one.

 

81-1      Sec. 164.10.  Chapter 353 of NRS is hereby amended by

81-2  adding thereto a new section to read as follows:

81-3      “Account” means the Disaster Relief Account created by

81-4  NRS 353.2735.

81-5      Sec. 164.12.  NRS 353.2705 is hereby amended to read as

81-6  follows:

81-7      353.2705  As used in NRS 353.2705 to 353.2771, inclusive,

81-8  and section 164.10 of this act, unless the context otherwise

81-9  requires, the words and terms defined in NRS 353.271 to 353.2731,

81-10  inclusive, and section 164.10 of this act have the meanings ascribed

81-11  to them in those sections.

81-12     Sec. 164.14.  NRS 353.2735 is hereby amended to read as

81-13  follows:

81-14     353.2735  1.  The Disaster Relief [Fund] Account is hereby

81-15  created as a special [revenue fund.] account in the Fund to

81-16  Stabilize the Operation of the State Government. The Interim

81-17  Finance Committee shall administer the [Fund.] Account.

81-18     2.  The Division may accept grants, gifts or donations for

81-19  deposit in the [Fund.] Account. Except as otherwise provided in

81-20  subsection 3, money received from:

81-21     (a) A direct legislative appropriation to the [Fund;] Account;

81-22     (b) A transfer of [one-half of the interest earned on money] not

81-23  more than 10 percent of the aggregate balance in the Fund to

81-24  Stabilize the Operation of the State Government made pursuant to

81-25  NRS 353.288; and

81-26     (c) A grant, gift or donation to the [Fund,] Account,

81-27  must be deposited in the [Fund.] Account. Except as otherwise

81-28  provided in NRS 414.135, the interest and income earned on the

81-29  money in the [Fund] Account must, after deducting any applicable

81-30  charges, be credited to the [Fund.] Account.

81-31     3.  If, at the end of each quarter of a fiscal year, the balance in

81-32  the [Fund] Account exceeds 0.75 percent of the total amount of all

81-33  appropriations from the State General Fund for the operation of all

81-34  departments, institutions and agencies of State Government and

81-35  authorized expenditures from the State General Fund for the

81-36  regulation of gaming for that fiscal year, the State Controller shall

81-37  not, until the balance in the [Fund] Account is 0.75 percent or less

81-38  of that amount, transfer any [interest earned on] money in the Fund

81-39  to Stabilize the Operation of the State Government from the State

81-40  General Fund to the [Fund] Account pursuant to the provisions of

81-41  NRS 353.288.

81-42     4.  Money in the [Fund] Account may be distributed through

81-43  grants and loans to state agencies and local governments as provided

81-44  in NRS 353.2705 to 353.2771, inclusive[.] , and section 164.10 of

81-45  this act. Except as otherwise provided in NRS 353.276, such grants

82-1  will be disbursed on the basis of reimbursement of costs authorized

82-2  pursuant to NRS 353.274 and 353.2745.

82-3      5.  If the Governor declares a disaster, the State Board of

82-4  Examiners shall estimate:

82-5      (a) The money in the [Fund] Account that is available for grants

82-6  and loans for the disaster pursuant to the provisions of NRS

82-7  353.2705 to 353.2771, inclusive [;] , and section 164.10 of this act;

82-8  and

82-9      (b) The anticipated amount of those grants and loans for the

82-10  disaster.

82-11  Except as otherwise provided in this subsection, if the anticipated

82-12  amount determined pursuant to paragraph (b) exceeds the available

82-13  money in the [Fund] Account for such grants and loans, all grants

82-14  and loans from the [Fund] Account for the disaster must be reduced

82-15  in the same proportion that the anticipated amount of the grants and

82-16  loans exceeds the money in the [Fund] Account that is available for

82-17  grants and loans for the disaster. If the reduction of a grant or loan

82-18  from the [Fund] Account would result in a reduction in the amount

82-19  of money that may be received by a state agency or local

82-20  government from the Federal Government, the reduction in the grant

82-21  or loan must not be made.

82-22     Sec. 164.16.  NRS 353.274 is hereby amended to read as

82-23  follows:

82-24     353.274  Money in the [Fund] Account may be distributed as a

82-25  grant to a state agency because of a disaster for the payment of

82-26  expenses incurred by the state agency for:

82-27     1.  The repair or replacement of public roads, public streets,

82-28  bridges, water control facilities, public buildings, public utilities,

82-29  recreational facilities and parks owned by the State and damaged by

82-30  the disaster;

82-31     2.  Any emergency measures undertaken to save lives, protect

82-32  public health and safety or protect public property, including,

82-33  without limitation, an emergency measure undertaken in response to

82-34  a crisis involving violence on school property, at a school activity or

82-35  on a school bus, in the jurisdiction in which the disaster occurred;

82-36     3.  The removal of debris from publicly or privately owned land

82-37  and waterways undertaken because of the disaster; and

82-38     4.  The administration of a disaster assistance program.

82-39     Sec. 164.18.  NRS 353.2745 is hereby amended to read as

82-40  follows:

82-41     353.2745  Money in the [Fund] Account may be distributed as

82-42  a grant to a local government because of a disaster for:

82-43     1.  The payment of not more than 50 percent of the expenses

82-44  incurred by the local government for:

83-1      (a) The repair or replacement of public roads, public streets,

83-2  bridges, water control facilities, public buildings, public utilities,

83-3  recreational facilities and parks owned by the local government and

83-4  damaged by the disaster; and

83-5      (b) Any emergency measures undertaken to save lives, protect

83-6  public health and safety or protect public property, including,

83-7  without limitation, an emergency measure undertaken in response to

83-8  a crisis involving violence on school property, at a school activity or

83-9  on a school bus, in the jurisdiction in which the disaster occurred;

83-10  and

83-11     2.  The payment of not more than 50 percent of any grant match

83-12  the local government must provide to obtain a grant from a federal

83-13  disaster assistance agency for an eligible project to repair damage

83-14  caused by the disaster within the jurisdiction of the local

83-15  government.

83-16     Sec. 164.20.  NRS 353.2751 is hereby amended to read as

83-17  follows:

83-18     353.2751  Money in the [Fund] Account may be distributed as

83-19  a loan to a local government because of a disaster for:

83-20     1.  The payment of expenses incurred by the local government

83-21  for:

83-22     (a) The repair or replacement of public roads, public streets,

83-23  bridges, water control facilities, public buildings, public utilities,

83-24  recreational facilities and parks owned by the local government and

83-25  damaged by the disaster;

83-26     (b) Any overtime worked by an employee of the local

83-27  government because of the disaster or any other extraordinary

83-28  expenses incurred by the local government because of the disaster;

83-29  and

83-30     (c) Any projects to reduce or prevent the possibility of damage

83-31  to persons or property from similar disasters in the future; and

83-32     2.  The payment of not more than 50 percent of any grant match

83-33  the local government must provide to obtain a grant from a federal

83-34  disaster assistance agency for an eligible project to repair damage

83-35  caused by the disaster within the jurisdiction of the local

83-36  government. Before a loan may be distributed to a local government

83-37  pursuant to this subsection:

83-38     (a) The Interim Finance Committee must make a determination

83-39  that the local government is currently unable to meet its financial

83-40  obligations; and

83-41     (b) The local government must execute a loan agreement in

83-42  which the local government agrees to:

83-43         (1) Use the money only for the purpose of paying the grant

83-44  match; and

84-1          (2) Repay the entire amount of the loan, without any interest

84-2  or other charges, to the [Disaster Relief Fund] Account not later

84-3  than 10 years after the date on which the agreement is executed.

84-4      Sec. 164.22.  NRS 353.2753 is hereby amended to read as

84-5  follows:

84-6      353.2753  1.  A state agency or local government may request

84-7  the Division to conduct a preliminary assessment of the damages

84-8  related to an event for which the state agency or local government

84-9  seeks a grant or loan from the [Fund.] Account.

84-10     2.  Upon receipt of such a request, the Division shall investigate

84-11  the event or cause the event to be investigated to make a preliminary

84-12  assessment of the damages related to the event and shall make or

84-13  cause to be made a written report of the damages related to the

84-14  event.

84-15     3.  As soon as practicable after completion of the investigation

84-16  and preparation of the report of damages, the Division shall:

84-17     (a) Determine whether the event constitutes a disaster for which

84-18  the state agency or local government may seek a grant or loan from

84-19  the [Fund;] Account; and

84-20     (b) Submit the report prepared pursuant to this section and its

84-21  written determination regarding whether the event constitutes a

84-22  disaster to the state agency or local government.

84-23     4.  The Division shall prescribe by regulation the information

84-24  that must be included in a report of damages, including, without

84-25  limitation, a description of the damage caused by the event, an

84-26  estimate of the costs to repair such damage and a specification of

84-27  whether the purpose of the project is for repair or replacement,

84-28  emergency response or mitigation.

84-29     Sec. 164.24.  NRS 353.2754 is hereby amended to read as

84-30  follows:

84-31     353.2754  A local government may request a grant or loan from

84-32  the [Fund] Account if:

84-33     1.  Pursuant to NRS 414.090, the governing body of the local

84-34  government determines that an event which has occurred constitutes

84-35  a disaster; and

84-36     2.  After the Division conducts a preliminary assessment of the

84-37  damages pursuant to NRS 353.2753, the Division determines that an

84-38  event has occurred that constitutes a disaster.

84-39     Sec. 164.26.  NRS 353.2755 is hereby amended to read as

84-40  follows:

84-41     353.2755  1.  A state agency or local government may submit

84-42  a request to the State Board of Examiners for a grant or loan from

84-43  the [Fund] Account as provided in NRS 353.2705 to 353.2771,

84-44  inclusive, and section 164.10 of this act if:

85-1      (a) The agency or local government finds that, because of a

85-2  disaster, it is unable to pay for an expense or grant match specified

85-3  in NRS 353.274, 353.2745 or 353.2751 from money appropriated or

85-4  otherwise available to the agency or local government;

85-5      (b) The request has been approved by the chief administrative

85-6  officer of the state agency or the governing body of the local

85-7  government; and

85-8      (c) If the requester is an incorporated city, the city has requested

85-9  financial assistance from the county and was denied all or a portion

85-10  of the requested assistance.

85-11     2.  A request for a grant or loan submitted pursuant to

85-12  subsection 1 must be made within 60 days after the disaster and

85-13  must include:

85-14     (a) A statement setting forth the amount of money requested by

85-15  the state agency or local government;

85-16     (b) An assessment of the need of the state agency or local

85-17  government for the money requested;

85-18     (c) If the request is submitted by a local government that has

85-19  established a fund pursuant to NRS 354.6115 to mitigate the effects

85-20  of a natural disaster, a statement of the amount of money that is

85-21  available in that fund, if any, for the payment of expenses incurred

85-22  by the local government as a result of a disaster;

85-23     (d) A determination of the type, value and amount of resources

85-24  the state agency or local government may be required to provide as

85-25  a condition for the receipt of a grant or loan from the [Fund;]

85-26  Account;

85-27     (e) A written report of damages prepared by the Division and the

85-28  written determination made by the Division that the event

85-29  constitutes a disaster pursuant to NRS 353.2753; and

85-30     (f) If the requester is an incorporated city, all documents which

85-31  relate to a request for assistance submitted to the board of county

85-32  commissioners of the county in which the city is located.

85-33  Any additional documentation relating to the request that is

85-34  requested by the State Board of Examiners must be submitted within

85-35  6 months after the disaster unless the State Board of Examiners and

85-36  the Interim Finance Committee [grants] grant an extension.

85-37     3.  Upon the receipt of a complete request for a grant or loan

85-38  submitted pursuant to subsection 1, the State Board of Examiners:

85-39     (a) Shall consider the request; and

85-40     (b) May require any additional information that it determines is

85-41  necessary to make a recommendation.

85-42     4.  If the State Board of Examiners finds that a grant or loan is

85-43  appropriate, it shall include in its recommendation to the Interim

85-44  Finance Committee the proposed amount of the grant or loan. If the

85-45  State Board of Examiners recommends a grant, it shall include a

86-1  recommendation regarding whether or not the state agency or local

86-2  government requires an advance to avoid severe financial hardship.

86-3  If the State Board of Examiners recommends a loan for a local

86-4  government, it shall include the information required pursuant to

86-5  subsection 1 of NRS 353.2765. If the State Board of Examiners

86-6  finds that a grant or loan is not appropriate, it shall include in its

86-7  recommendation the reason for its determination.

86-8      5.  The provisions of this section do not prohibit a state agency

86-9  or local government from submitting more than one request for a

86-10  grant or loan from the [Fund.] Account.

86-11     6.  As used in this section, the term “natural disaster” has the

86-12  meaning ascribed to it in NRS 354.6115.

86-13     Sec. 164.28.  NRS 353.276 is hereby amended to read as

86-14  follows:

86-15     353.276  1.  The State Board of Examiners shall submit a

86-16  recommendation for each request for a grant or loan made pursuant

86-17  to NRS 353.2755 to the Director of the Legislative Counsel Bureau.

86-18  Upon receipt of the recommendation, the Director shall notify the

86-19  Chairman of the Interim Finance Committee of that

86-20  recommendation. The Chairman shall call a meeting of the

86-21  Committee to consider the recommendation.

86-22     2.  The Interim Finance Committee may reject any

86-23  recommendation of the State Board of Examiners and independently

86-24  evaluate and act upon any request submitted pursuant to

86-25  NRS 353.2755.

86-26     3.  If the Interim Finance Committee finds that a grant or loan

86-27  from the [Fund] Account is appropriate and may be made in

86-28  accordance with the provisions of NRS 353.2705 to 353.2771,

86-29  inclusive, and section 164.10 of this act, it shall, by resolution:

86-30     (a) Establish the amount and purpose of the grant or loan.

86-31     (b) Except as otherwise provided in this paragraph, provide for

86-32  the transfer of that amount from the [Fund] Account to the

86-33  appropriate state agency or local government. If the request is for a

86-34  grant, the Interim Finance Committee shall authorize disbursement

86-35  of the grant from the [Fund] Account on the basis of reimbursement

86-36  for costs unless it determines that disbursement in that manner

86-37  would cause severe financial hardship to the state agency or local

86-38  government. If the Interim Finance Committee determines that

86-39  disbursement on the basis of reimbursement of costs would cause

86-40  severe financial hardship, the Interim Finance Committee may

86-41  authorize an advance of money to the state agency or local

86-42  government in an amount not to exceed 25 percent of the total

86-43  estimated cost of the projects for which the grant is requested.

87-1      4.  No grant or loan from the [Fund] Account may be made by

87-2  the Interim Finance Committee to increase the salaries of any

87-3  officers or employees of the State or a local government.

87-4      Sec. 164.30.  NRS 353.2765 is hereby amended to read as

87-5  follows:

87-6      353.2765  1.  In addition to any applicable requirements set

87-7  forth in NRS 353.2751, if the Interim Finance Committee approves

87-8  a loan to a local government pursuant to the provisions of NRS

87-9  353.2705 to 353.2771, inclusive, and section 164.10 of this act, the

87-10  approval must include a schedule for the repayment of the loan. The

87-11  schedule must specify:

87-12     (a) A period of not more than 10 years for the repayment of the

87-13  loan; and

87-14     (b) The rate of interest, if any, for the loan.

87-15     2.  Except as otherwise provided in subsection 3, if a local

87-16  government receives a loan from the [Fund] Account and, before the

87-17  loan is repaid, the local government receives money from the

87-18  Federal Government for a grant match or any of the expenses set

87-19  forth in subsection 1 of NRS 353.2751 for which the local

87-20  government received the loan, the local government shall deposit

87-21  with the State Treasurer for credit to the [Fund] Account an amount

87-22  of money equal to the money it received from the Federal

87-23  Government for the grant match or the expenses.

87-24     3.  Any money deposited with the State Treasurer for credit to

87-25  the [Fund] Account pursuant to subsection 2 must be used to pay the

87-26  unpaid balance of the loan specified in subsection 2. If any money

87-27  remains after that payment is made, the remaining money must be

87-28  paid to the local government to whom the loan was made.

87-29     Sec. 164.32.  NRS 353.2771 is hereby amended to read as

87-30  follows:

87-31     353.2771  1.  Except as otherwise provided in this section, no

87-32  grant or loan may be made from the [Fund] Account to a state

87-33  agency or local government unless, as a condition of making the

87-34  grant or loan, the state agency or local government agrees to provide

87-35  an amount of its resources equal to at least 25 percent of the grant or

87-36  loan. The State Board of Examiners shall determine the type, value

87-37  and amount of the resources, including money, labor, materials,

87-38  supplies and equipment, that is required to be provided by the state

87-39  agency or local government.

87-40     2.  If a state agency or local government submits a request for a

87-41  grant or loan pursuant to NRS 353.2755 and:

87-42     (a) It maintains a policy of insurance providing coverage for

87-43  damages, injuries or other losses incurred because of a disaster; or

88-1      (b) If the request is submitted by a local government, it has

88-2  established a district for the control of floods pursuant to NRS

88-3  543.170 to 543.830, inclusive,

88-4  the State Board of Examiners may recommend that the state agency

88-5  or local government provide a portion of its resources in an amount

88-6  that is less than the amount required pursuant to subsection 1.

88-7      3.  The State Board of Examiners may, if it determines that the

88-8  state agency or local government is unable to provide any portion of

88-9  its resources as its contribution for the receipt of a grant or loan,

88-10  recommend that the state agency or local government not be

88-11  required to provide any portion of its resources as a condition for the

88-12  receipt of the grant or loan.

88-13     Sec. 164.34.  NRS 353.288 is hereby amended to read as

88-14  follows:

88-15     353.288  1.  The Fund to Stabilize the Operation of the State

88-16  Government is hereby created as a special revenue fund. Except as

88-17  otherwise provided in subsections 2 and 3, each year after the close

88-18  of the fiscal year and before the issuance of the State Controller’s

88-19  annual report , the State Controller shall deposit to the credit of the

88-20  Fund 40 percent of the unrestricted balance of the State General

88-21  Fund, as of the close of the fiscal year, which remains after

88-22  subtracting an amount equal to [10] 5 percent of all appropriations

88-23  made from the State General Fund during that year for the operation

88-24  of all departments, institutions and agencies of State Government

88-25  and for the funding of schools.

88-26     2.  The balance in the Fund must not exceed [10] 15 percent of

88-27  the total of all appropriations from the State General Fund for the

88-28  operation of all departments, institutions and agencies of the State

88-29  Government and for the funding of schools and authorized

88-30  expenditures from the State General Fund for the regulation of

88-31  gaming for the fiscal year in which that revenue will be deposited in

88-32  the Fund.

88-33     3.  Except as otherwise provided in this subsection and NRS

88-34  353.2735, beginning with the fiscal year that begins on July 1,

88-35  [1999,] 2003, the State Controller shall, at the end of each quarter of

88-36  a fiscal year, transfer from the State General Fund to the Disaster

88-37  Relief [Fund] Account created pursuant to NRS 353.2735 an

88-38  amount equal to [one-half of the interest earned on money] not more

88-39  than 10 percent of the aggregate balance in the Fund to Stabilize

88-40  the Operation of the State Government during the previous quarter.

88-41  The State Controller shall not transfer more than $500,000 for any

88-42  quarter pursuant to this subsection.

88-43     4.  Money from the Fund to Stabilize the Operation of the State

88-44  Government may be appropriated only:

89-1      (a) If the total actual revenue of the State falls short by 5 percent

89-2  or more of the total anticipated revenue for the biennium in which

89-3  the appropriation is made; or

89-4      (b) If the Legislature and the Governor declare that a fiscal

89-5  emergency exists.

89-6      Sec. 164.38.  Chapter 353C of NRS is hereby amended by

89-7  adding thereto a new section to read as follows:

89-8      1.  The State Controller shall adopt regulations establishing a

89-9  fee of $25 that an agency shall charge a person for each check or

89-10  draft returned to the agency because the person had insufficient

89-11  money or credit with the drawee to pay the check or draft, or

89-12  because the person stopped payment on the check or draft.

89-13     2.  Notwithstanding any specific statute or regulation to the

89-14  contrary, an agency may only charge and collect a fee for a check

89-15  or draft returned to the agency because the person has insufficient

89-16  money or credit, or because the person stopped payment on the

89-17  check or draft, in accordance with the regulations adopted by the

89-18  State Controller pursuant to this section.

89-19     3.  For the purposes of this section, “agency” does not include

89-20  the Department of Taxation, Nevada Gaming Commission or State

89-21  Gaming Control Board.

89-22     Sec. 164.50.  Chapter 387 of NRS is hereby amended by

89-23  adding thereto a new section to read as follows:

89-24     1.  On or before July 1 of each year, the Department, in

89-25  consultation with the Budget Division of the Department of

89-26  Administration and the Fiscal Analysis Division of the Legislative

89-27  Counsel Bureau, shall develop or revise, as applicable, a formula

89-28  for determining the minimum amount of money that each school

89-29  district is required to expend each fiscal year for textbooks,

89-30  instructional supplies and instructional hardware. The formula

89-31  must be used only to develop expenditure requirements and must

89-32  not be used to alter the distribution of money for basic support to

89-33  school districts.

89-34     2.  Upon approval of the formula pursuant to subsection 1, the

89-35  Department shall provide written notice to each school district

89-36  within the first 30 days of each fiscal year that sets forth the

89-37  required minimum combined amount of money that the school

89-38  district must expend for textbooks, instructional supplies and

89-39  instructional hardware for that fiscal year.

89-40     3.  On or before January 1 of each year, the Department shall

89-41  determine whether each school district has expended, during the

89-42  immediately preceding fiscal year, the required minimum amount

89-43  of money set forth in the notice provided pursuant to subsection 2.

89-44  In making this determination, the Department shall use the report

89-45  submitted by the school district pursuant to NRS 387.303.

90-1      4.  Except as otherwise provided in subsection 5, if the

90-2  Department determines that a school district has not expended the

90-3  required minimum amount of money set forth in the notice

90-4  provided pursuant to subsection 2, a reduction must be made from

90-5  the basic support allocation otherwise payable to that school

90-6  district in an amount that is equal to the difference between the

90-7  actual combined expenditure for textbooks, instructional supplies

90-8  and instructional hardware and the minimum required combined

90-9  expenditure set forth in the notice provided pursuant to subsection

90-10  2. A reduction in the amount of the basic support allocation

90-11  pursuant to this subsection:

90-12     (a) Does not reduce the amount that the school district is

90-13  required to expend on textbooks, instructional supplies and

90-14  instructional hardware in the current fiscal year; and

90-15     (b) Must not exceed the amount of basic support that was

90-16  provided to the school district for the fiscal year in which the

90-17  minimum expenditure amount was not satisfied.

90-18     5.  If the actual enrollment of pupils in a school district is less

90-19  than the enrollment included in the projections used in the school

90-20  district’s biennial budget submitted pursuant to NRS 387.303, the

90-21  required expenditure for textbooks, instructional supplies and

90-22  instructional hardware pursuant to this section must be reduced

90-23  proportionately.

90-24     Sec. 164.60.  NRS 387.205 is hereby amended to read as

90-25  follows:

90-26     387.205  1.  Subject to the limitations set forth in NRS

90-27  387.207 [,] and section 164.50 of this act,money on deposit in the

90-28  county school district fund or in a separate account, if the board of

90-29  trustees of a school district has elected to establish such an account

90-30  pursuant to the provisions of NRS 354.603, must be used for:

90-31     (a) Maintenance and operation of the public schools controlled

90-32  by the county school district.

90-33     (b) Payment of premiums for Nevada industrial insurance.

90-34     (c) Rent of schoolhouses.

90-35     (d) Construction, furnishing or rental of teacherages, when

90-36  approved by the Superintendent of Public Instruction.

90-37     (e) Transportation of pupils, including the purchase of new

90-38  buses.

90-39     (f) Programs of nutrition, if such expenditures do not curtail the

90-40  established school program or make it necessary to shorten the

90-41  school term, and each pupil furnished lunch whose parent or

90-42  guardian is financially able so to do pays at least the actual cost of

90-43  the lunch.

90-44     (g) Membership fees, dues and contributions to an

90-45  interscholastic activities association.

91-1      (h) Repayment of a loan made from the State Permanent School

91-2  Fund pursuant to NRS 387.526.

91-3      2.  Subject to the limitations set forth in NRS 387.207[,] and

91-4  section 164.50 of this act, money on deposit in the county school

91-5  district fund, or in a separate account, if the board of trustees of a

91-6  school district has elected to establish such an account pursuant to

91-7  the provisions of NRS 354.603, when available, may be used for:

91-8      (a) Purchase of sites for school facilities.

91-9      (b) Purchase of buildings for school use.

91-10     (c) Repair and construction of buildings for school use.

91-11     Sec. 164.70.  NRS 387.207 is hereby amended to read as

91-12  follows:

91-13     387.207  1.  Except as otherwise provided in this section, in

91-14  each school year a school district shall spend for [textbooks,] library

91-15  books and [supplies and materials relating to instruction, including,

91-16  without limitation,] software for computers[,] an amount of money,

91-17  expressed as an amount per pupil, that is at least equal to the

91-18  average of the total amount of money that was expended per year by

91-19  the school district for those items in the immediately preceding 3

91-20  years.

91-21     2.  Except as otherwise provided in this section, in each school

91-22  year a school district shall spend for the purchase of equipment

91-23  relating to instruction, including, without limitation, equipment for

91-24  telecommunications and for the purchase of equipment relating to

91-25  the transportation of pupils, an amount of money, expressed as an

91-26  amount per pupil, that is at least equal to the average of the total

91-27  amount of money that was expended per year by the school district

91-28  for those items in the immediately preceding 3 years.

91-29     3.  Except as otherwise provided in this section, in each school

91-30  year a school district shall spend for the maintenance and repair of

91-31  equipment, vehicles, and buildings and facilities an amount of

91-32  money, expressed as an amount per pupil, that is at least equal to the

91-33  average of the total amount of money that was expended per year by

91-34  the school district for those items in the immediately preceding 3

91-35  years, excluding any amount of money derived from the proceeds of

91-36  bonds.

91-37     4.  A school district may satisfy the expenditures required by

91-38  subsections 1, 2 and 3 if the school district spends an aggregate

91-39  amount of money for all the items identified in those subsections

91-40  that is at least equal to the average of the total amount of money

91-41  expended by the school district per year for all those items in the

91-42  immediately preceding 3 years.

91-43     5.  A school district is not required to satisfy the expenditures

91-44  required by this section for a school year in which:

92-1      (a) The total number of pupils who are enrolled in public

92-2  schools within the school district has declined from the immediately

92-3  preceding school year; or

92-4      (b) The total revenue available in the general fund of the school

92-5  district has declined from the immediately preceding school year.

92-6      Sec. 165.  NRS 388.750 is hereby amended to read as follows:

92-7      388.750  1.  An educational foundation:

92-8      (a) Shall comply with the provisions of chapter 241 of NRS;

92-9      (b) Except as otherwise provided in subsection 2, shall make its

92-10  records public and open to inspection pursuant to NRS 239.010; and

92-11     (c) Is exempt from the tax on transfer of real property pursuant

92-12  to subsection [14] 12 of NRS 375.090.

92-13     2.  An educational foundation is not required to disclose the

92-14  names of the contributors to the foundation or the amount of their

92-15  contributions. The educational foundation shall, upon request, allow

92-16  a contributor to examine, during regular business hours, any record,

92-17  document or other information of the foundation relating to that

92-18  contributor.

92-19     3.  As used in this section, “educational foundation” means a

92-20  nonprofit corporation, association or institution or a charitable

92-21  organization that is:

92-22     (a) Organized and operated exclusively for the purpose of

92-23  supporting one or more kindergartens, elementary schools, junior

92-24  high or middle schools or high schools, or any combination thereof;

92-25     (b) Formed pursuant to the laws of this state; and

92-26     (c) Exempt from taxation pursuant to 26 U.S.C. § 501(c)(3).

92-27     Sec. 165.2.  NRS 391.165 is hereby amended to read as

92-28  follows:

92-29     391.165  1.  Except as otherwise provided in subsection 3 [of

92-30  this section] and except as otherwise required as a result of NRS

92-31  286.537, the board of trustees of a school district shall pay the cost

92-32  for a licensed teacher to purchase one-fifth of a year of service

92-33  pursuant to subsection 2 of NRS 286.300 if:

92-34     (a) The teacher is a member of the Public Employees’

92-35  Retirement System and has at least 5 years of service;

92-36     (b) The teacher has been employed as a licensed teacher in this

92-37  state for at least 5 consecutive school years, regardless of whether

92-38  the employment was with one or more school districts in this state;

92-39     (c) Each evaluation of the teacher conducted pursuant to NRS

92-40  391.3125 is at least satisfactory for the years of employment

92-41  required by paragraph (b); and

92-42     (d) In addition to the years of employment required by

92-43  paragraph (b), the teacher has been employed as a licensed teacher

92-44  for [1 school year] 2 school yearsat a school within the school

93-1  district [which, for that school year, carries] during his employment

93-2  at the school:

93-3          (1) Which carried the designation of demonstrating need for

93-4  improvement [pursuant to NRS 385.367.] ; or

93-5          (2) At which at least 65 percent of the pupils who are

93-6  enrolled in the school are children who are at risk.

93-7  The provisions of this paragraph do not require consecutive years

93-8  of employment or employment at the same school within the

93-9  school district.

93-10     2.  Except as otherwise provided in subsection 3, the board of

93-11  trustees of a school district shall pay the cost for a licensed teacher

93-12  to purchase one-fifth of a year of service for each year that a teacher

93-13  [is employed as a teacher at a school within the school district that is

93-14  described in paragraph (d)] satisfies the requirements of

93-15  subsection 1.

93-16     3.  In no event may the years of service purchased by a licensed

93-17  teacher as a result of subsection 2 of NRS 286.300 exceed 5 years.

93-18     4.  The board of trustees of a school district shall not:

93-19     (a) Assign or reassign a licensed teacher to circumvent the

93-20  requirements of this section.

93-21     (b) Include[,] as part of a teacher’s salary[,] the costs of paying

93-22  the teacher to purchase service pursuant to this section.

93-23     5.  As used in this section[, “service”] :

93-24     (a) A child is “at risk” if he is eligible for free or reduced-price

93-25  lunches pursuant to 42 U.S.C. §§ 1751 et seq.

93-26     (b) “Service” has the meaning ascribed to it in NRS 286.078.

93-27     Sec. 165.4.  NRS 391.165 is hereby amended to read as

93-28  follows:

93-29     391.165  1.  Except as otherwise provided in subsection 3 and

93-30  except as otherwise required as a result of NRS 286.537, the board

93-31  of trustees of a school district shall pay the cost for a licensed

93-32  teacher or licensed school psychologistto purchase one-fifth of a

93-33  year of service pursuant to subsection 2 of NRS 286.300 if:

93-34     (a) The teacher or school psychologist is a member of the Public

93-35  Employees’ Retirement System and has at least 5 years of service;

93-36     (b) The teacher or school psychologisthas been employed as a

93-37  licensed teacher or licensed school psychologist in this state for at

93-38  least 5 consecutive school years, regardless of whether the

93-39  employment was with one or more school districts in this state;

93-40     (c) Each evaluation of the teacher or school psychologist

93-41  conducted pursuant to NRS 391.3125 is at least satisfactory for the

93-42  years of employment required by paragraph (b); and

93-43     (d) In addition to the years of employment required by

93-44  paragraph (b) [, the] :

94-1          (1) The teacher has been employed as a licensed teacher for

94-2  2 school years at a school within the school district during his

94-3  employment at the school:

94-4          [(1)] (I) Which carriedthe designation of demonstrating

94-5  need for improvement; or

94-6          [(2)] (II) At which at least 65 percent of the pupils who are

94-7  enrolled in the school are children who are at risk[.] ;

94-8          (2) The teacher holds an endorsement in the field of

94-9  mathematics, science, special education or English as a second

94-10  language and has been employed for at least 1 school year to teach

94-11  in the subject area for which he holds an endorsement; or

94-12         (3) The school psychologist has been employed as a

94-13  licensed school psychologist for at least 1 school year.

94-14  The provisions of this paragraph do not require consecutive years of

94-15  employment or employment at the same school within the school

94-16  district.

94-17     2.  Except as otherwise provided in subsection 3, the board of

94-18  trustees of a school district shall pay the cost for a licensed teacher

94-19  or school psychologistto purchase one-fifth of a year of service for

94-20  each year that a teacher or school psychologist satisfies the

94-21  requirements of subsection 1. If, in 1 school year, a teacher

94-22  satisfies the criteria set forth in both subparagraphs (1) and (2) of

94-23  paragraph (d) of subsection 1, the school district in which the

94-24  teacher is employed is not required to pay for more than one-fifth

94-25  of a year of service pursuant to subsection 2 of NRS 286.300 for

94-26  that school year.

94-27     3.  In no event may the years of service purchased by a licensed

94-28  teacher or school psychologist as a result of subsection 2 of NRS

94-29  286.300 exceed 5 years.

94-30     4.  The board of trustees of a school district shall not:

94-31     (a) Assign or reassign a licensed teacher or school psychologist

94-32  to circumvent the requirements of this section.

94-33     (b) Include[,] as part of a teacher’s or school psychologist’s

94-34  salary[,] the costs of paying the teacher or school psychologistto

94-35  purchase service pursuant to this section.

94-36     5.  As used in this section:

94-37     (a) A child is “at risk” if he is eligible for free or reduced-price

94-38  lunches pursuant to 42 U.S.C. §§ 1751 et seq.

94-39     (b) “Service” has the meaning ascribed to it in NRS 286.078.

94-40     Sec. 166.  NRS 396.405 is hereby amended to read as follows:

94-41     396.405  1.  A university foundation:

94-42     (a) Shall comply with the provisions of chapter 241 of NRS;

94-43     (b) Except as otherwise provided in subsection 2, shall make its

94-44  records public and open to inspection pursuant to NRS 239.010;

95-1      (c) Is exempt from the tax on transfers of real property pursuant

95-2  to subsection [14] 13 of NRS 379.090; and

95-3      (d) May allow a president or an administrator of the university

95-4  or community college which it supports to serve as a member of its

95-5  governing body.

95-6      2.  A university foundation is not required to disclose the name

95-7  of any contributor or potential contributor to the university

95-8  foundation, the amount of his contribution or any information which

95-9  may reveal or lead to the discovery of his identity. The university

95-10  foundation shall, upon request, allow a contributor to examine,

95-11  during regular business hours, any record, document or other

95-12  information of the foundation relating to that contributor.

95-13     3.  As used in this section, “university foundation” means a

95-14  nonprofit corporation, association or institution or a charitable

95-15  organization that is:

95-16     (a) Organized and operated exclusively for the purpose of

95-17  supporting a university or a community college;

95-18     (b) Formed pursuant to the laws of this state; and

95-19     (c) Exempt from taxation pursuant to 26 U.S.C. § 501(c)(3).

95-20     Sec. 166.5.  NRS 414.135 is hereby amended to read as

95-21  follows:

95-22     414.135  1.  There is hereby created the Emergency Assistance

95-23  [Account] Subaccount within the Disaster Relief [Fund] Account

95-24  created pursuant to NRS 353.2735. Beginning with the fiscal year

95-25  that begins on July 1, 1999, the State Controller shall, at the end of

95-26  each fiscal year, transfer the interest earned during the previous

95-27  fiscal year on the money in the Disaster Relief [Fund] Account to

95-28  the [Account] Subaccount in an amount not to exceed $500,000.

95-29     2.  The Division of Emergency Management of the Department

95-30  of Public Safety shall administer the [Account.] Subaccount. The

95-31  Division may adopt regulations authorized by this section before, on

95-32  or after July 1, 1999.

95-33     3.  All expenditures from the [Account] Subaccount must be

95-34  approved in advance by the Division. Except as otherwise provided

95-35  in subsection 4, all money in the [Account] Subaccount must be

95-36  expended solely to:

95-37     (a) Provide supplemental emergency assistance to this state or to

95-38  local governments in this state that are severely and adversely

95-39  affected by a natural, technological or man-made emergency or

95-40  disaster for which available resources of this state or the local

95-41  government are inadequate to provide a satisfactory remedy; and

95-42     (b) Pay any actual expenses incurred by the Division for

95-43  administration during a natural, technological or man-made

95-44  emergency or disaster.

96-1      4.  Beginning with the fiscal year that begins on July 1, 1999, if

96-2  any balance remains in the [Account] Subaccount at the end of a

96-3  fiscal year and the balance has not otherwise been committed for

96-4  expenditure, the Division may, with the approval of the Interim

96-5  Finance Committee, allocate all or any portion of the remaining

96-6  balance, not to exceed $250,000, to this state or to a local

96-7  government to:

96-8      (a) Purchase equipment or supplies required for emergency

96-9  management;

96-10     (b) Provide training to personnel related to emergency

96-11  management; and

96-12     (c) Carry out the provisions of NRS 392.600 to 392.656,

96-13  inclusive.

96-14     5.  Beginning with the fiscal year that begins on July 1, 1999,

96-15  the Division shall, at the end of each quarter of a fiscal year, submit

96-16  to the Interim Finance Committee a report of the expenditures made

96-17  from the [Account] Subaccount for the previous quarter.

96-18     6.  The Division shall adopt such regulations as are necessary to

96-19  administer the [Account.] Subaccount.

96-20     7.  The Division may adopt regulations to provide for

96-21  reimbursement of expenditures made from the [Account.]

96-22  Subaccount. If the Division requires such reimbursement, the

96-23  Attorney General shall take such action as is necessary to recover

96-24  the amount of any unpaid reimbursement plus interest at a rate

96-25  determined pursuant to NRS 17.130, computed from the date on

96-26  which the money was removed from the [Fund,] Account, upon

96-27  request by the Division.

96-28     Sec. 167.  NRS 459.3824 is hereby amended to read as

96-29  follows:

96-30     459.3824  1.  The owner of a regulated facility shall pay to the

96-31  Division an annual fee based on the fiscal year. The annual fee for

96-32  each facility is the sum of a base fee set by the State Environmental

96-33  Commission and any additional fee imposed by the Commission

96-34  pursuant to subsection 2. The annual fee must be prorated and may

96-35  not be refunded.

96-36     2.  The State Environmental Commission may impose an

96-37  additional fee upon the owner of a regulated facility in an amount

96-38  determined by the Commission to be necessary to enable the

96-39  Division to carry out its duties pursuant to NRS 459.380 to

96-40  459.3874, inclusive. The additional fee must be based on a

96-41  graduated schedule adopted by the Commission which takes into

96-42  consideration the quantity of hazardous substances located at each

96-43  facility.

96-44     3.  After the payment of the initial annual fee, the Division shall

96-45  send the owner of a regulated facility a bill in July for the annual fee

97-1  for the fiscal year then beginning which is based on the applicable

97-2  reports for the preceding year.

97-3      4.  The owner of a regulated facility shall submit, with any

97-4  payment required by this section, the business license number

97-5  assigned by the Department of Taxation [, for the imposition and

97-6  collection of taxes pursuant to chapter 364A of NRS, to the business

97-7  for which the payment is made.] upon compliance by the owner

97-8  with section 108 of this act.

97-9      5.  All fees collected pursuant to this section and penalties

97-10  collected pursuant to NRS 459.3833, 459.3834 and 459.3874, and

97-11  any interest earned thereon, must be deposited with the State

97-12  Treasurer for credit to the Fund for Precaution Against Chemical

97-13  Accidents, which is hereby created as a special revenue fund.

97-14     Sec. 168.  NRS 463.0136 is hereby amended to read as

97-15  follows:

97-16     463.0136  “Associated equipment” means:

97-17     1.  Any equipment or mechanical, electromechanical or

97-18  electronic contrivance, component or machine used remotely or

97-19  directly in connection with gaming, any game, race book or sports

97-20  pool that would not otherwise be classified as a gaming device,

97-21  including dice, playing cards, links which connect to progressive

97-22  slot machines, equipment which affects the proper reporting of gross

97-23  revenue, computerized systems of betting at a race book or sports

97-24  pool, computerized systems for monitoring slot machines and

97-25  devices for weighing or counting money; or

97-26     2.  A computerized system for recordation of sales for use in an

97-27  area subject to the [casino entertainment] tax imposed pursuant to

97-28  [NRS 463.401.] section 78 of this act.

97-29     Sec. 169.  NRS 463.270 is hereby amended to read as follows:

97-30     463.270  1.  Subject to the power of the Board to deny, revoke,

97-31  suspend, condition or limit licenses, any state license in force may

97-32  be renewed by the Board for the next succeeding license period

97-33  upon proper application for renewal and payment of state license

97-34  fees and taxes as required by law and the regulations of the Board.

97-35     2.  All state gaming licenses are subject to renewal on the [1st]

97-36  first day of each January and all quarterly state gaming licenses on

97-37  the [1st] first day of each calendar quarter thereafter.

97-38     3.  Application for renewal must be filed with the Board , and

97-39  all state license fees and taxes required by law, including , without

97-40  limitation , NRS 463.370, 463.373 to 463.3855, inclusive,

97-41  [463.401,] 463.660, 464.015 and 464.040, and section 78 of this act

97-42  must be paid to the Board on or before the dates respectively

97-43  provided by law for each fee or tax.

98-1      4.  Application for renewal of licenses for slot machines only

98-2  must be made by the operators of the locations where such machines

98-3  are situated.

98-4      5.  Any person failing to pay any state license fees or taxes due

98-5  at the times respectively provided shall pay in addition to such

98-6  license fees or taxes a penalty of not less than $50 or 25 percent of

98-7  the amount due, whichever is the greater, but not more than $1,000

98-8  if the fees or taxes are less than 10 days late and in no case in excess

98-9  of $5,000. The penalty must be collected as are other charges,

98-10  license fees and penalties under this chapter.

98-11     6.  Any person who operates, carries on or exposes for play any

98-12  gambling game, gaming device or slot machine or who

98-13  manufactures, sells or distributes any gaming device, equipment,

98-14  material or machine used in gaming[,] after his license becomes

98-15  subject to renewal, and thereafter fails to apply for renewal as

98-16  provided in this section, is guilty of a misdemeanor and, in addition

98-17  to the penalties provided by law, is liable to the State of Nevada for

98-18  all license fees, taxes and penalties which would have been due

98-19  upon application for renewal.

98-20     7.  If any licensee or other person fails to renew his license as

98-21  provided in this section , the Board may order the immediate closure

98-22  of all his gaming activity until the license is renewed by the

98-23  payment of the necessary fees, taxes, interest and any penalties.

98-24  Except for a license for which fees are based on the gross revenue of

98-25  the licensee, failure to renew a license within 30 days after the date

98-26  required by this chapter shall be deemed a surrender of the license.

98-27     8.  The voluntary surrender of a license by a licensee does not

98-28  become effective until accepted in the manner provided in the

98-29  regulations of the Board. The surrender of a license does not relieve

98-30  the former licensee of any penalties, fines, fees, taxes or interest

98-31  due.

98-32     Sec. 169.5.  NRS 463.370 is hereby amended to read as

98-33  follows:

98-34     463.370  1.  Except as otherwise provided in NRS 463.373,

98-35  the Commission shall charge and collect from each licensee a

98-36  license fee based upon all the gross revenue of the licensee as

98-37  follows:

98-38     (a) Three percent and one-half of all the gross revenue of the

98-39  licensee which does not exceed $50,000 per calendar month;

98-40     (b) Four and one-half percent of all the gross revenue of the

98-41  licensee which exceeds $50,000 per calendar month and does not

98-42  exceed $134,000 per calendar month; and

98-43     (c) Six and [one-quarter] three-quarters percent of all the gross

98-44  revenue of the licensee which exceeds $134,000 per calendar month.

99-1      2.  Unless the licensee has been operating for less than a full

99-2  calendar month, the Commission shall charge and collect the fee

99-3  prescribed in subsection 1, based upon the gross revenue for the

99-4  preceding calendar month, on or before the 24th day of the

99-5  following month. Except for the fee based on the first full month of

99-6  operation, the fee is an estimated payment of the license fee for the

99-7  third month following the month whose gross revenue is used as its

99-8  basis.

99-9      3.  When a licensee has been operating for less than a full

99-10  calendar month, the Commission shall charge and collect the fee

99-11  prescribed in subsection 1, based on the gross revenue received

99-12  during that month, on or before the 24th day of the following

99-13  calendar month of operation. After the first full calendar month of

99-14  operation, the Commission shall charge and collect the fee based on

99-15  the gross revenue received during that month, on or before the 24th

99-16  day of the following calendar month. The payment of the fee due for

99-17  the first full calendar month of operation must be accompanied by

99-18  the payment of a fee equal to three times the fee for the first full

99-19  calendar month. This additional amount is an estimated payment of

99-20  the license fees for the next 3 calendar months. Thereafter, each

99-21  license fee must be paid in the manner described in subsection 2.

99-22  Any deposit held by the Commission on July 1, 1969, must be

99-23  treated as an advance estimated payment.

99-24     4.  All revenue received from any game or gaming device

99-25  which is operated on the premises of a licensee, regardless of

99-26  whether any portion of the revenue is shared with any other person,

99-27  must be attributed to the licensee for the purposes of this section and

99-28  counted as part of the gross revenue of the licensee. Any other

99-29  person, including, without limitation, an operator of an inter-casino

99-30  linked system, who is authorized to receive a share of the revenue

99-31  from any game, gaming device or inter-casino linked system that is

99-32  operated on the premises of a licensee is liable to the licensee for

99-33  that person’s proportionate share of the license fees paid by the

99-34  licensee pursuant to this section and shall remit or credit the full

99-35  proportionate share to the licensee on or before the 24th day of each

99-36  calendar month. The proportionate share of an operator of an inter-

99-37  casino linked system must be based on all compensation and other

99-38  consideration received by the operator of the inter-casino linked

99-39  system, including, without limitation, amounts that accrue to the

99-40  meter of the primary progressive jackpot of the inter-casino linked

99-41  system and amounts that fund the reserves of such a jackpot, subject

99-42  to all appropriate adjustments for deductions, credits, offsets and

99-43  exclusions that the licensee is entitled to take or receive pursuant to

99-44  the provisions of this chapter. A licensee is not liable to any other

99-45  person authorized to receive a share of the licensee’s revenue from

100-1  any game, gaming device or inter-casino linked system that is

100-2  operated on the premises of the licensee for that person’s

100-3  proportionate share of the license fees to be remitted or credited to

100-4  the licensee by that person pursuant to this section.

100-5     5.  An operator of an inter-casino linked system shall not enter

100-6  into any agreement or arrangement with a licensee that provides for

100-7  the operator of the inter-casino linked system to be liable to the

100-8  licensee for less than its full proportionate share of the license fees

100-9  paid by the licensee pursuant to this section, whether accomplished

100-10  through a rebate, refund, charge-back or otherwise.

100-11    6.  Any person required to pay a fee pursuant to this section

100-12  shall file with the Commission, on or before the 24th day of each

100-13  calendar month, a report showing the amount of all gross revenue

100-14  received during the preceding calendar month. Each report must be

100-15  accompanied by:

100-16    (a) The fee due based on the revenue of the month covered by

100-17  the report; and

100-18    (b) An adjustment for the difference between the estimated fee

100-19  previously paid for the month covered by the report, if any, and

100-20  the fee due for the actual gross revenue earned in that month. If the

100-21  adjustment is less than zero, a credit must be applied to the

100-22  estimated fee due with that report.

100-23    7.  If the amount of license fees required to be reported and paid

100-24  pursuant to this section is later determined to be greater or less than

100-25  the amount actually reported and paid, the Commission shall:

100-26    (a) Charge and collect the additional license fees determined to

100-27  be due, with interest thereon until paid; or

100-28    (b) Refund any overpayment to the person entitled thereto

100-29  pursuant to this chapter, with interest thereon.

100-30  Interest pursuant to paragraph (a) must be computed at the rate

100-31  prescribed in NRS 17.130 from the first day of the first month

100-32  following the due date of the additional license fees until paid.

100-33  Interest pursuant to paragraph (b) must be computed at one-half the

100-34  rate prescribed in NRS 17.130 from the first day of the first month

100-35  following the date of overpayment until paid.

100-36    8.  Failure to pay the fees provided for in this section shall be

100-37  deemed a surrender of the license at the expiration of the period for

100-38  which the estimated payment of fees has been made, as established

100-39  in subsection 2.

100-40    9.  Except as otherwise provided in NRS 463.386, the amount

100-41  of the fee prescribed in subsection 1 must not be prorated.

100-42    10.  Except as otherwise provided in NRS 463.386, if a licensee

100-43  ceases operation, the Commission shall:

101-1     (a) Charge and collect the additional license fees determined to

101-2  be due with interest computed pursuant to paragraph (a) of

101-3  subsection 7; or

101-4     (b) Refund any overpayment to the licensee with interest

101-5  computed pursuant to paragraph (b) of subsection 7,

101-6  based upon the gross revenue of the licensee during the last 3

101-7  months immediately preceding the cessation of operation, or

101-8  portions of those last 3 months.

101-9     11.  If in any month, the amount of gross revenue is less than

101-10  zero, the licensee may offset the loss against gross revenue in

101-11  succeeding months until the loss has been fully offset.

101-12    12.  If in any month, the amount of the license fee due is less

101-13  than zero, the licensee is entitled to receive a credit against any

101-14  license fees due in succeeding months until the credit has been fully

101-15  offset.

101-16    Sec. 170.  NRS 463.373 is hereby amended to read as follows:

101-17    463.373  1.  Before issuing a state gaming license to an

101-18  applicant for a restricted operation, the Commission shall charge

101-19  and collect from him for each slot machine for each quarter year:

101-20    (a) A license fee of [$61] $81 for each slot machine if he will

101-21  have at least one but not more than five slot machines.

101-22    (b) A license fee of [$305 plus $106] $405 plus $141 for each

101-23  slot machine in excess of five if he will have at least six but not

101-24  more than 15 slot machines.

101-25    2.  The Commission shall charge and collect the fee prescribed

101-26  in subsection 1:

101-27    (a) On or before the last day of the last month in a calendar

101-28  quarter, for the ensuing calendar quarter, from a licensee whose

101-29  operation is continuing.

101-30    (b) In advance from a licensee who begins operation or puts

101-31  additional slot machines into play during a calendar quarter.

101-32    3.  Except as otherwise provided in NRS 463.386, no proration

101-33  of the fee prescribed in subsection 1 may be allowed for any reason.

101-34    4.  The operator of the location where slot machines are situated

101-35  shall pay the fee prescribed in subsection 1 upon the total number of

101-36  slot machines situated in that location, whether or not the machines

101-37  are owned by one or more licensee-owners.

101-38    Sec. 171.  NRS 463.401 is hereby amended to read as follows:

101-39    463.401  1.  In addition to any other license fees and taxes

101-40  imposed by this chapter, a casino entertainment tax equivalent to 10

101-41  percent of all amounts paid for admission, food, refreshments and

101-42  merchandise is hereby levied, except as otherwise provided in

101-43  subsection 2, upon each licensed gaming establishment in this state

101-44  where [music and dancing privileges or any other] live

101-45  entertainment is provided to the patrons [in a cabaret, nightclub,

102-1  cocktail lounge or casino showroom in connection with the serving

102-2  or selling of food or refreshments or the selling of any

102-3  merchandise.] of the licensed gaming establishment. Amounts paid

102-4  for gratuities directly or indirectly remitted to employees of the

102-5  licensee or for service charges, including those imposed in

102-6  connection with use of credit cards or debit cards, that are collected

102-7  and retained by persons other than the licensee are not taxable

102-8  pursuant to this section.

102-9     2.  A licensed gaming establishment is not subject to tax

102-10  pursuant to this section if:

102-11    (a) The establishment is licensed for less than 51 slot machines,

102-12  less than six games, or any combination of slot machines and games

102-13  within those respective limits [;

102-14    (b) The entertainment is presented in a facility that would not

102-15  have been subject to taxation pursuant to 26 U.S.C. § 4231(6) as that

102-16  provision existed in 1965;

102-17    (c) The entertainment is presented in a facility that would have

102-18  been subject to taxation pursuant to 26 U.S.C. § 4231(1), (2), (3),

102-19  (4) or (5) as those provisions existed in 1965; or

102-20    (d) In other cases, if:

102-21        (1) No distilled spirits, wine or beer is served or permitted to

102-22  be consumed;

102-23        (2) Only light refreshments are served;

102-24        (3) Where space is provided for dancing, no charge is made

102-25  for dancing; and

102-26        (4) Where music is provided or permitted, the music is

102-27  provided without any charge to the owner, lessee or operator of the

102-28  establishment or to any concessionaire.] ; or

102-29    (b) The facility in which the live entertainment is provided has

102-30  a maximum seating capacity that is at least 7,500.

102-31    3. The tax imposed by this section does not apply to

102-32  [merchandise] :

102-33    (a) Live entertainment that this state is prohibited from taxing

102-34  under the Constitution, laws or treaties of the United States or the

102-35  Nevada Constitution.

102-36    (b) Merchandise sold outside the facility in which the live

102-37  entertainment is presented, unless the purchase of the merchandise

102-38  entitles the purchaser to admission to the entertainment.

102-39    (c) Any live entertainment that is provided by or entirely for

102-40  the benefit of a nonprofit organization that is recognized as

102-41  exempt from taxation pursuant to 26 U.S.C. § 501(c).

102-42    (d) Live entertainment that is provided at a trade show.

102-43    (e) Music performed by musicians who move constantly

102-44  through the audience if no other form of live entertainment is

102-45  afforded to the patrons.

103-1     (f) Any boxing contest or exhibition governed by the provisions

103-2  of chapter 467 of NRS.

103-3     (g) Live entertainment that is provided or occurs at private

103-4  meetings or dinners attended by members of a particular

103-5  organization or by a casual assemblage and the purpose of the

103-6  event is not primarily for entertainment.

103-7     (h) Live entertainment presented in a common area of a

103-8  shopping mall, unless the entertainment is provided in a facility

103-9  located within the mall.

103-10    4.  The tax imposed by this section must be paid by the licensee

103-11  of the establishment.

103-12    5.  As used in this section, “live entertainment” means any

103-13  activity provided for pleasure, enjoyment, recreation, relaxation,

103-14  diversion or other similar purpose by a person or persons who are

103-15  physically present when providing that activity to a patron or

103-16  group of patrons who are physically present.

103-17    Sec. 172.  NRS 463.4055 is hereby amended to read as

103-18  follows:

103-19    463.4055  Any ticket for admission to [a cabaret, nightclub,

103-20  cocktail lounge or casino showroom] an activity subject to the tax

103-21  imposed by NRS 463.401 must state whether the casino

103-22  entertainment tax is included in the price of the ticket. If the ticket

103-23  does not include such a statement, the licensed gaming

103-24  establishment shall pay the casino entertainment tax on the face

103-25  amount of the ticket.

103-26    Sec. 173.  NRS 463.408 is hereby amended to read as follows:

103-27    463.408  1.  As used in this section, “holidays or special

103-28  events” refers to periods during which the influx of tourist activity

103-29  in this state or any area thereof may require additional or alternative

103-30  industry accommodation as determined by the Board.

103-31    2.  Any licensee holding a valid license under this chapter may

103-32  apply to the Board, on application forms prescribed by the Board,

103-33  for a holiday or special event permit to:

103-34    (a) Increase the licensee’s game operations during holidays or

103-35  special events; or

103-36    (b) Provide persons who are attending a special event with

103-37  gaming in an area of the licensee’s establishment to which access by

103-38  the general public may be restricted.

103-39    3.  The application must be filed with the Board at least 15 days

103-40  before the date of the holiday or special event.

103-41    4.  If the Board approves the application, it shall issue to the

103-42  licensee a permit to operate presently existing games or any

103-43  additional games in designated areas of the licensee’s establishment.

103-44  The number of additional games must not exceed 50 percent of the

103-45  number of games operated by the licensee at the time the application

104-1  is filed. The permit must state the period for which it is issued and

104-2  the number, if any, of additional games allowed. For purposes of

104-3  computation, any fractional game must be counted as one full game.

104-4  The licensee shall present any such permit on the demand of any

104-5  inspecting agent of the Board or Commission.

104-6     5.  Before issuing any permit, the Board shall charge and collect

104-7  from the licensee a fee of $14 per game per day for each day the

104-8  permit is effective. The fees are in lieu of the fees required under

104-9  NRS 463.380, 463.383 and 463.390.

104-10    6.  The additional games allowed under a permit must not be

104-11  counted in computing the [casino entertainment tax under NRS

104-12  463.401.] tax imposed by section 78 of this act.

104-13    7.  If any such additional games are not removed at the time the

104-14  permit expires, the licensee is immediately subject to the fees

104-15  provided for in this chapter.

104-16    Sec. 173.5.  NRS 463.770 is hereby amended to read as

104-17  follows:

104-18    463.770  1.  All gross revenue from operating interactive

104-19  gaming received by an establishment licensed to operate interactive

104-20  gaming, regardless of whether any portion of the revenue is shared

104-21  with another person, must be attributed to the licensee and counted

104-22  as part of the gross revenue of the licensee for the purpose of

104-23  computing the license fee required by NRS 463.370.

104-24    2.  A manufacturer of interactive gaming systems who is

104-25  authorized by an agreement to receive a share of the revenue from

104-26  an interactive gaming system from an establishment licensed to

104-27  operate interactive gaming is liable to the establishment for a

104-28  portion of the license fee paid pursuant to subsection 1. The portion

104-29  for which the manufacturer of interactive gaming systems is liable is

104-30  [6.25] 6.75 percent of the amount of revenue to which the

104-31  manufacturer of interactive gaming systems is entitled pursuant to

104-32  the agreement.

104-33    3.  For the purposes of subsection 2, the amount of revenue to

104-34  which the manufacturer of interactive gaming systems is entitled

104-35  pursuant to an agreement to share the revenue from an interactive

104-36  gaming system:

104-37    (a) Includes all revenue of the manufacturer of interactive

104-38  gaming systems that is his share of the revenue from the interactive

104-39  gaming system pursuant to the agreement; and

104-40    (b) Does not include revenue that is the fixed purchase price for

104-41  the sale of a component of the interactive gaming system.

104-42    Sec. 173.7.  NRS 481.079 is hereby amended to read as

104-43  follows:

104-44    481.079  1.  Except as otherwise provided by specific statute,

104-45  all taxes, license fees and money collected [pursuant to NRS

105-1  481.0475] by the Department must be deposited with the State

105-2  Treasurer to the credit of the Motor Vehicle Fund.

105-3     2.  If a check or any other method of payment accepted by the

105-4  Department in payment of such fees [pursuant to NRS 481.0475] is

105-5  dishonored upon presentation for payment:

105-6     (a) The drawer or any other person responsible for payment of

105-7  the fee is subject to a [service charge of $25,] fee in the amount

105-8  established by the State Controller pursuant to section 164.38 of

105-9  this act in addition to any other penalties provided by law; and

105-10    (b) The Department may require that future payments from the

105-11  person be made by cashier’s check, money order, traveler’s check or

105-12  cash.

105-13    3.  The Department may adjust the amount of a deposit made

105-14  with the State Treasurer to the credit of the Motor Vehicle Fund for

105-15  any cash shortage or overage resulting from the collection of fees.

105-16    Sec. 174.  NRS 612.265 is hereby amended to read as follows:

105-17    612.265  1.  Except as otherwise provided in this section,

105-18  information obtained from any employing unit or person pursuant to

105-19  the administration of this chapter and any determination as to the

105-20  benefit rights of any person is confidential and may not be disclosed

105-21  or be open to public inspection in any manner which would reveal

105-22  the person’s or employing unit’s identity.

105-23    2.  Any claimant or his legal representative is entitled to

105-24  information from the records of the Division, to the extent necessary

105-25  for the proper presentation of his claim in any proceeding pursuant

105-26  to this chapter. A claimant or an employing unit is not entitled to

105-27  information from the records of the Division for any other purpose.

105-28    3.  Subject to such restrictions as the Administrator may by

105-29  regulation prescribe, the information obtained by the Division may

105-30  be made available to:

105-31    (a) Any agency of this or any other state or any federal agency

105-32  charged with the administration or enforcement of laws relating to

105-33  unemployment compensation, public assistance, workers’

105-34  compensation or labor and industrial relations, or the maintenance

105-35  of a system of public employment offices;

105-36    (b) Any state or local agency for the enforcement of child

105-37  support;

105-38    (c) The Internal Revenue Service of the Department of the

105-39  Treasury;

105-40    (d) The Department of Taxation; and

105-41    (e) The State Contractors’ Board in the performance of its duties

105-42  to enforce the provisions of chapter 624 of NRS.

105-43  Information obtained in connection with the administration of the

105-44  Employment Service may be made available to persons or agencies

106-1  for purposes appropriate to the operation of a public employment

106-2  service or a public assistance program.

106-3     4.  Upon written request made by a public officer of a local

106-4  government, the Administrator shall furnish from the records of the

106-5  Division the name, address and place of employment of any person

106-6  listed in the records of employment of the Division. The request

106-7  must set forth the social security number of the person about whom

106-8  the request is made and contain a statement signed by proper

106-9  authority of the local government certifying that the request is made

106-10  to allow the proper authority to enforce a law to recover a debt or

106-11  obligation owed to the local government. The information obtained

106-12  by the local government is confidential and may not be used or

106-13  disclosed for any purpose other than the collection of a debt or

106-14  obligation owed to that local government. The Administrator may

106-15  charge a reasonable fee for the cost of providing the requested

106-16  information.

106-17    5.  The Administrator may publish or otherwise provide

106-18  information on the names of employers, their addresses, their type

106-19  or class of business or industry, and the approximate number of

106-20  employees employed by each such employer, if the information

106-21  released will assist unemployed persons to obtain employment or

106-22  will be generally useful in developing and diversifying the economic

106-23  interests of this state. Upon request by a state agency which is able

106-24  to demonstrate that its intended use of the information will benefit

106-25  the residents of this state, the Administrator may, in addition to the

106-26  information listed in this subsection, disclose the number of

106-27  employees employed by each employer and the total wages paid by

106-28  each employer. The Administrator may charge a fee to cover the

106-29  actual costs of any administrative expenses relating to the disclosure

106-30  of this information to a state agency. The Administrator may require

106-31  the state agency to certify in writing that the agency will take all

106-32  actions necessary to maintain the confidentiality of the information

106-33  and prevent its unauthorized disclosure.

106-34    6.  Upon request therefor the Administrator shall furnish to any

106-35  agency of the United States charged with the administration of

106-36  public works or assistance through public employment, and may

106-37  furnish to any state agency similarly charged, the name, address,

106-38  ordinary occupation and employment status of each recipient of

106-39  benefits and the recipient’s rights to further benefits pursuant to this

106-40  chapter.

106-41    7.  To further a current criminal investigation, the chief

106-42  executive officer of any law enforcement agency of this state may

106-43  submit a written request to the Administrator that he furnish, from

106-44  the records of the Division, the name, address and place of

106-45  employment of any person listed in the records of employment of

107-1  the Division. The request must set forth the social security number

107-2  of the person about whom the request is made and contain a

107-3  statement signed by the chief executive officer certifying that the

107-4  request is made to further a criminal investigation currently being

107-5  conducted by the agency. Upon receipt of such a request, the

107-6  Administrator shall furnish the information requested. He may

107-7  charge a fee to cover the actual costs of any related administrative

107-8  expenses.

107-9     8.  In addition to the provisions of subsection 5, the

107-10  Administrator shall provide lists containing the names and addresses

107-11  of employers, [the number of employees employed by each

107-12  employer] and information regarding the [total] wages paid by each

107-13  employer to the Department of Taxation, upon request, for use in

107-14  verifying returns for the [business tax.] taxes imposed pursuant to

107-15  sections 2 to 24, inclusive, and 40 to 63, inclusive, of this act. The

107-16  Administrator may charge a fee to cover the actual costs of any

107-17  related administrative expenses.

107-18    9.  A private carrier that provides industrial insurance in this

107-19  state shall submit to the Administrator a list containing the name of

107-20  each person who received benefits pursuant to chapters 616A to

107-21  616D, inclusive, or 617 of NRS during the preceding month and

107-22  request that he compare the information so provided with the

107-23  records of the Division regarding persons claiming benefits pursuant

107-24  to chapter 612 of NRS for the same period. The information

107-25  submitted by the private carrier must be in a form determined by the

107-26  Administrator and must contain the social security number of each

107-27  such person. Upon receipt of the request, the Administrator shall

107-28  make such a comparison and, if it appears from the information

107-29  submitted that a person is simultaneously claiming benefits under

107-30  chapter 612 of NRS and under chapters 616A to 616D, inclusive, or

107-31  617 of NRS, the Administrator shall notify the Attorney General or

107-32  any other appropriate law enforcement agency. The Administrator

107-33  shall charge a fee to cover the actual costs of any related

107-34  administrative expenses.

107-35    10.  The Administrator may request the Comptroller of the

107-36  Currency of the United States to cause an examination of the

107-37  correctness of any return or report of any national banking

107-38  association rendered pursuant to the provisions of this chapter, and

107-39  may in connection with the request transmit any such report or

107-40  return to the Comptroller of the Currency of the United States as

107-41  provided in Section 3305(c) of the Internal Revenue Code of 1954.

107-42    11.  If any employee or member of the Board of Review, the

107-43  Administrator or any employee of the Administrator, in violation of

107-44  the provisions of this section, discloses information obtained from

107-45  any employing unit or person in the administration of this chapter,

108-1  or if any person who has obtained a list of applicants for work, or of

108-2  claimants or recipients of benefits pursuant to this chapter uses or

108-3  permits the use of the list for any political purpose, he is guilty of a

108-4  gross misdemeanor.

108-5     12.  All letters, reports or communications of any kind, oral or

108-6  written, from the employer or employee to each other or to the

108-7  Division or any of its agents, representatives or employees are

108-8  privileged and must not be the subject matter or basis for any

108-9  lawsuit if the letter, report or communication is written, sent,

108-10  delivered or prepared pursuant to the requirements of this chapter.

108-11    Sec. 175.  NRS 612.618 is hereby amended to read as follows:

108-12    612.618  1.  If a check is tendered on or before the due date in

108-13  payment of contributions but is afterward dishonored by the

108-14  financial institution on which it is drawn, the check does not

108-15  constitute timely payment unless the Administrator determines that

108-16  dishonor occurred because of fault on the part of the financial

108-17  institution.

108-18    2.  The Administrator [may] shall charge an additional fee [of

108-19  not more than $25] in the amount established by the State

108-20  Controller pursuant to section 164.38 of this act for handling

108-21  against a person who presents a check afterward dishonored. The fee

108-22  must be deposited in the Unemployment Compensation

108-23  Administration Fund.

108-24    Sec. 176.  NRS 616B.012 is hereby amended to read as

108-25  follows:

108-26    616B.012  1.  Except as otherwise provided in this section and

108-27  in NRS 616B.015, 616B.021 and 616C.205, information obtained

108-28  from any insurer, employer or employee is confidential and may not

108-29  be disclosed or be open to public inspection in any manner which

108-30  would reveal the person’s identity.

108-31    2.  Any claimant or his legal representative is entitled to

108-32  information from the records of the insurer, to the extent necessary

108-33  for the proper presentation of a claim in any proceeding under

108-34  chapters 616A to 616D, inclusive, or chapter 617 of NRS.

108-35    3.  The Division and Administrator are entitled to information

108-36  from the records of the insurer which is necessary for the

108-37  performance of their duties. The Administrator may, by regulation,

108-38  prescribe the manner in which otherwise confidential information

108-39  may be made available to:

108-40    (a) Any agency of this or any other state charged with the

108-41  administration or enforcement of laws relating to industrial

108-42  insurance, unemployment compensation, public assistance or labor

108-43  law and industrial relations;

108-44    (b) Any state or local agency for the enforcement of child

108-45  support;

109-1     (c) The Internal Revenue Service of the Department of the

109-2  Treasury;

109-3     (d) The Department of Taxation; and

109-4     (e) The State Contractors’ Board in the performance of its duties

109-5  to enforce the provisions of chapter 624 of NRS.

109-6  Information obtained in connection with the administration of a

109-7  program of industrial insurance may be made available to persons or

109-8  agencies for purposes appropriate to the operation of a program of

109-9  industrial insurance.

109-10    4.  Upon written request made by a public officer of a local

109-11  government, an insurer shall furnish from its records the name,

109-12  address and place of employment of any person listed in its records.

109-13  The request must set forth the social security number of the person

109-14  about whom the request is made and contain a statement signed by

109-15  proper authority of the local government certifying that the request

109-16  is made to allow the proper authority to enforce a law to recover a

109-17  debt or obligation owed to the local government. The information

109-18  obtained by the local government is confidential and may not be

109-19  used or disclosed for any purpose other than the collection of a debt

109-20  or obligation owed to that local government. The insurer may charge

109-21  a reasonable fee for the cost of providing the requested information.

109-22    5.  To further a current criminal investigation, the chief

109-23  executive officer of any law enforcement agency of this state may

109-24  submit to the administrator a written request for the name, address

109-25  and place of employment of any person listed in the records of an

109-26  insurer. The request must set forth the social security number of the

109-27  person about whom the request is made and contain a statement

109-28  signed by the chief executive officer certifying that the request is

109-29  made to further a criminal investigation currently being conducted

109-30  by the agency. Upon receipt of a request, the Administrator shall

109-31  instruct the insurer to furnish the information requested. Upon

109-32  receipt of such an instruction, the insurer shall furnish the

109-33  information requested. The insurer may charge a reasonable fee to

109-34  cover any related administrative expenses.

109-35    6.  Upon request by the Department of Taxation, the

109-36  Administrator shall provide:

109-37    (a) Lists containing the names and addresses of employers; and

109-38    (b) Other information concerning employers collected and

109-39  maintained by the Administrator or the Division to carry out the

109-40  purposes of chapters 616A to 616D, inclusive, or chapter 617 of

109-41  NRS,

109-42  to the Department for its use in verifying returns for the [business

109-43  tax.] taxes imposed pursuant to sections 2 to 24, inclusive, and 40

109-44  to 63, inclusive, of this act. The Administrator may charge a

109-45  reasonable fee to cover any related administrative expenses.

110-1     7.  Any person who, in violation of this section, discloses

110-2  information obtained from files of claimants or policyholders or

110-3  obtains a list of claimants or policyholders under chapters 616A to

110-4  616D, inclusive, or chapter 617 of NRS and uses or permits the use

110-5  of the list for any political purposes, is guilty of a gross

110-6  misdemeanor.

110-7     8.  All letters, reports or communications of any kind, oral or

110-8  written, from the insurer, or any of its agents, representatives or

110-9  employees are privileged and must not be the subject matter or basis

110-10  for any lawsuit if the letter, report or communication is written, sent,

110-11  delivered or prepared pursuant to the requirements of chapters 616A

110-12  to 616D, inclusive, or chapter 617 of NRS.

110-13    Sec. 177.  (Deleted.)

110-14    Sec. 178.  NRS 616B.679 is hereby amended to read as

110-15  follows:

110-16    616B.679  1.  Each application must include:

110-17    (a) The applicant’s name and title of his position with the

110-18  employee leasing company.

110-19    (b) The applicant’s age, place of birth and social security

110-20  number.

110-21    (c) The applicant’s address.

110-22    (d) The business address of the employee leasing company.

110-23    (e) The business address of the resident agent of the employee

110-24  leasing company, if the applicant is not the resident agent.

110-25    (f) If the applicant is a:

110-26        (1) Partnership, the name of the partnership and the name,

110-27  address, age, social security number and title of each partner.

110-28        (2) Corporation, the name of the corporation and the name,

110-29  address, age, social security number and title of each officer of the

110-30  corporation.

110-31    (g) Proof of:

110-32        (1) [The payment of any taxes required by chapter 364A of

110-33  NRS.] Compliance with the provisions of section 108 of this act.

110-34        (2) The payment of any premiums for industrial insurance

110-35  required by chapters 616A to 617, inclusive, of NRS.

110-36        (3) The payment of contributions or payments in lieu of

110-37  contributions required by chapter 612 of NRS.

110-38        (4) Insurance coverage for any benefit plan from an insurer

110-39  authorized pursuant to title 57 of NRS that is offered by the

110-40  employee leasing company to its employees.

110-41    (h) Any other information the Administrator requires.

110-42    2.  Each application must be notarized and signed under penalty

110-43  of perjury:

 

111-1     (a) If the applicant is a sole proprietorship, by the sole

111-2  proprietor.

111-3     (b) If the applicant is a partnership, by each partner.

111-4     (c) If the applicant is a corporation, by each officer of the

111-5  corporation.

111-6     3.  An applicant shall submit to the Administrator any change in

111-7  the information required by this section within 30 days after the

111-8  change occurs. The Administrator may revoke the certificate of

111-9  registration of an employee leasing company which fails to comply

111-10  with the provisions of NRS 616B.670 to 616B.697, inclusive.

111-11    4.  If an insurer cancels an employee leasing company’s policy,

111-12  the insurer shall immediately notify the Administrator in writing.

111-13  The notice must comply with the provisions of NRS 687B.310 to

111-14  687B.355, inclusive, and must be served personally on or sent by

111-15  first-class mail or electronic transmission to the Administrator.

111-16    Sec. 179.  NRS 616B.691 is hereby amended to read as

111-17  follows:

111-18    616B.691  1.  For the purposes of chapters [364A,] 612 and

111-19  616A to 617, inclusive, of NRS, an employee leasing company

111-20  which complies with the provisions of NRS 616B.670 to 616B.697,

111-21  inclusive, shall be deemed to be the employer of the employees it

111-22  leases to a client company.

111-23    2.  An employee leasing company shall be deemed to be the

111-24  employer of its leased employees for the purposes of sponsoring and

111-25  maintaining any benefit plans.

111-26    3.  An employee leasing company shall not offer its employees

111-27  any self-funded insurance program. An employee leasing company

111-28  shall not act as a self-insured employer or be a member of an

111-29  association of self-insured public or private employers pursuant to

111-30  chapters 616A to 616D, inclusive, or chapter 617 of NRS or

111-31  pursuant to title 57 of NRS.

111-32    4.  If an employee leasing company fails to:

111-33    (a) Pay any contributions, premiums, forfeits or interest due; or

111-34    (b) Submit any reports or other information required,

111-35  pursuant to this chapter or chapter 612, 616A, 616C, 616D or 617 of

111-36  NRS, the client company is jointly and severally liable for the

111-37  contributions, premiums, forfeits or interest attributable to the wages

111-38  of the employees leased to it by the employee leasing company.

111-39    Sec. 180.  NRS 623A.240 is hereby amended to read as

111-40  follows:

111-41    623A.240  1.  The following fees must be prescribed by the

111-42  Board and must not exceed the following amounts:

 

 

 

112-1                                                    Application fee.. $200.00

112-2                                                   Examination fee.. 100.00,

112-3                                                      plus the actual

112-4                                                            cost of the

112-5                                                         examination

112-6                                    Certificate of registration.. 25.00

112-7                                              Annual renewal fee.. 200.00

112-8                                                Reinstatement fee.. 300.00

112-9                                                   Delinquency fee.. 50.00

112-10                                         Change of address fee.. 10.00

112-11                            Copy of a document, per page..   .25

 

112-12    2.  In addition to the fees set forth in subsection 1, the Board

112-13  may charge and collect a fee for any other service it provides. The

112-14  fee must not exceed the cost incurred by the Board to provide the

112-15  service.

112-16    3.  The Board may authorize a landscape architect intern to pay

112-17  the application fee or any portion of that fee during any period in

112-18  which he is the holder of a certificate to practice as a landscape

112-19  architect intern. If a landscape architect intern pays the fee or any

112-20  portion of the fee during that period, the Board shall credit the

112-21  amount paid by him towards the entire amount of the application fee

112-22  for the certificate of registration required pursuant to this section.

112-23    4.  The fees prescribed by the Board pursuant to this section

112-24  must be paid in United States currency in the form of a check,

112-25  cashier’s check or money order. If any check submitted to the Board

112-26  is dishonored upon presentation for payment, repayment of the fee,

112-27  including the fee for a returned check[,] in the amount established

112-28  by the State Controller pursuant to section 164.38 of this act, must

112-29  be made by money order or certified check.

112-30    5.  The fees prescribed by the Board pursuant to this section are

112-31  nonrefundable.

112-32    Sec. 181.  NRS 634.135 is hereby amended to read as follows:

112-33    634.135  1.  The Board may charge and collect fees not to

112-34  exceed:

 

112-35  For an application for a license to practice

112-36  chiropractic................................ $200.00

112-37  For an examination for a license to practice

112-38  chiropractic................................... 200.00

112-39  For an application for, and the issuance of, a

112-40  certificate as a chiropractor’s assistant100.00

112-41  For an examination for a certificate as a

112-42  chiropractor’s assistant................ 100.00

112-43  For the issuance of a license to practice chiropractic    300.00

113-1  For the annual renewal of a license to practice

113-2  chiropractic................................. $300.00

113-3  For the annual renewal of an inactive license to

113-4  practice chiropractic..................... 100.00

113-5  For the annual renewal of a certificate as a

113-6  chiropractor’s assistant................... 50.00

113-7  For the restoration to active status of an inactive

113-8  license to practice chiropractic..... 300.00

113-9  For reinstating a license to practice chiropractic

113-10  which has been suspended or revoked500.00

113-11  For reinstating a certificate as a chiropractor’s

113-12  assistant which has been suspended pursuant to

113-13  NRS 634.130............................... 100.00

113-14  For a review of any subject on the examination25.00

113-15  For the issuance of a duplicate license or for

113-16  changing the name on a license...... 35.00

113-17  For written certification of licensure25.00

113-18  For providing a list of persons who are licensed to

113-19  practice chiropractic to a person who is not licensed

113-20  to practice chiropractic.................. 25.00

113-21  For providing a list of persons who were licensed to

113-22  practice chiropractic following the most recent

113-23  examination of the Board to a person who is not

113-24  licensed to practice chiropractic.... 10.00

113-25  For a set of mailing labels containing the names and

113-26  addresses of the persons who are licensed to

113-27  practice chiropractic in this state... 35.00

113-28  [For a check made payable to the Board that is

113-29  dishonored upon presentation for payment25.00]

113-30  For providing a copy of the statutes, regulations and

113-31  other rules governing the practice of chiropractic in

113-32  this state to a person who is not licensed to practice

113-33  chiropractic..................................... 25.00

113-34  For each page of a list of continuing education

113-35  courses that have been approved by the Board     .50

113-36  For an application to a preceptor program offered

113-37  by the Board to graduates of chiropractic schools or

113-38  colleges........................................... 35.00

113-39  For a review by the Board of a course offered by a

113-40  chiropractic school or college or a course of

113-41  continuing education in chiropractic10.00

 

113-42    2.  In addition to the fees set forth in subsection 1, the Board

113-43  may charge and collect reasonable and necessary fees for any other

113-44  service it provides.

114-1     3.  For a check made payable to the Board that is dishonored

114-2  upon presentation for payment, the Board shall assess and collect

114-3  a fee in the amount established by the State Controller pursuant to

114-4  section 164.38 of this act.

114-5     Sec. 181.30.  NRS 645B.060 is hereby amended to read as

114-6  follows:

114-7     645B.060  1.  Subject to the administrative control of the

114-8  Director of the Department of Business and Industry, the

114-9  Commissioner shall exercise general supervision and control over

114-10  mortgage brokers doing business in this state.

114-11    2.  In addition to the other duties imposed upon him by law, the

114-12  Commissioner shall:

114-13    (a) Adopt any regulations that are necessary to carry out the

114-14  provisions of this chapter, except as to loan brokerage fees.

114-15    (b) Conduct such investigations as may be necessary to

114-16  determine whether any person has violated any provision of this

114-17  chapter, a regulation adopted pursuant to this chapter or an order of

114-18  the Commissioner.

114-19    (c) Conduct an annual examination of each mortgage broker

114-20  doing business in this state. The annual examination must include,

114-21  without limitation, a formal exit review with the mortgage broker.

114-22  The Commissioner shall adopt regulations prescribing:

114-23        (1) Standards for determining the rating of each mortgage

114-24  broker based upon the results of the annual examination; and

114-25        (2) Procedures for resolving any objections made by the

114-26  mortgage broker to the results of the annual examination. The

114-27  results of the annual examination may not be opened to public

114-28  inspection pursuant to NRS 645B.090 until any objections made by

114-29  the mortgage broker have been decided by the Commissioner.

114-30    (d) Conduct such other examinations, periodic or special audits,

114-31  investigations and hearings as may be necessary and proper for the

114-32  efficient administration of the laws of this state regarding mortgage

114-33  brokers and mortgage agents. The Commissioner shall adopt

114-34  regulations specifying the general guidelines that will be followed

114-35  when a periodic or special audit of a mortgage broker is conducted

114-36  pursuant to this chapter.

114-37    (e) Classify as confidential certain records and information

114-38  obtained by the Division when those matters are obtained from a

114-39  governmental agency upon the express condition that they remain

114-40  confidential. This paragraph does not limit examination by [the] :

114-41        (1) The Legislative Auditor[.] ; or

114-42        (2) The Department of Taxation if necessary to carry out

114-43  the provisions of sections 2 to 24, inclusive, of this act.

114-44    (f) Conduct such examinations and investigations as are

114-45  necessary to ensure that mortgage brokers meet the requirements of

115-1  this chapter for obtaining a license, both at the time of the

115-2  application for a license and thereafter on a continuing basis.

115-3     3.  For each special audit, investigation or examination, a

115-4  mortgage broker shall pay a fee based on the rate established

115-5  pursuant to NRS 658.101.

115-6     Sec. 181.32.  NRS 645B.670 is hereby amended to read as

115-7  follows:

115-8     645B.670  Except as otherwise provided in NRS 645B.690:

115-9     1.  For each violation committed by an applicant, whether or

115-10  not he is issued a license, the Commissioner may impose upon the

115-11  applicant an administrative fine of not more than $10,000, if the

115-12  applicant:

115-13    (a) Has knowingly made or caused to be made to the

115-14  Commissioner any false representation of material fact;

115-15    (b) Has suppressed or withheld from the Commissioner any

115-16  information which the applicant possesses and which, if submitted

115-17  by him, would have rendered the applicant ineligible to be licensed

115-18  pursuant to the provisions of this chapter; or

115-19    (c) Has violated any provision of this chapter, a regulation

115-20  adopted pursuant to this chapter or an order of the Commissioner in

115-21  completing and filing his application for a license or during the

115-22  course of the investigation of his application for a license.

115-23    2.  For each violation committed by a licensee, the

115-24  Commissioner may impose upon the licensee an administrative fine

115-25  of not more than $10,000, may suspend, revoke or place conditions

115-26  upon his license, or may do both, if the licensee, whether or not

115-27  acting as such:

115-28    (a) Is insolvent;

115-29    (b) Is grossly negligent or incompetent in performing any act for

115-30  which he is required to be licensed pursuant to the provisions of this

115-31  chapter;

115-32    (c) Does not conduct his business in accordance with law or has

115-33  violated any provision of this chapter, a regulation adopted pursuant

115-34  to this chapter or an order of the Commissioner;

115-35    (d) Is in such financial condition that he cannot continue in

115-36  business with safety to his customers;

115-37    (e) Has made a material misrepresentation in connection with

115-38  any transaction governed by this chapter;

115-39    (f) Has suppressed or withheld from a client any material facts,

115-40  data or other information relating to any transaction governed by the

115-41  provisions of this chapter which the licensee knew or, by the

115-42  exercise of reasonable diligence, should have known;

115-43    (g) Has knowingly made or caused to be made to the

115-44  Commissioner any false representation of material fact or has

115-45  suppressed or withheld from the Commissioner any information

116-1  which the licensee possesses and which, if submitted by him, would

116-2  have rendered the licensee ineligible to be licensed pursuant to the

116-3  provisions of this chapter;

116-4     (h) Has failed to account to persons interested for all money

116-5  received for a trust account;

116-6     (i) Has refused to permit an examination by the Commissioner

116-7  of his books and affairs or has refused or failed, within a reasonable

116-8  time, to furnish any information or make any report that may be

116-9  required by the Commissioner pursuant to the provisions of this

116-10  chapter or a regulation adopted pursuant to this chapter;

116-11    (j) Has been convicted of, or entered a plea of nolo contendere

116-12  to, a felony or any crime involving fraud, misrepresentation or

116-13  moral turpitude;

116-14    (k) Has refused or failed to pay, within a reasonable time, any

116-15  fees, assessments, costs or expenses that the licensee is required to

116-16  pay pursuant to this chapter or a regulation adopted pursuant to this

116-17  chapter;

116-18    (l) Has failed to satisfy a claim made by a client which has been

116-19  reduced to judgment;

116-20    (m) Has failed to account for or to remit any money of a client

116-21  within a reasonable time after a request for an accounting or

116-22  remittal;

116-23    (n) Has commingled the money or other property of a client

116-24  with his own or has converted the money or property of others to his

116-25  own use;

116-26    (o) Has engaged in any other conduct constituting a deceitful,

116-27  fraudulent or dishonest business practice;

116-28    (p) Has repeatedly violated the policies and procedures of the

116-29  mortgage broker;

116-30    (q) Has failed to exercise reasonable supervision over the

116-31  activities of a mortgage agent as required by NRS 645B.460;

116-32    (r) Has instructed a mortgage agent to commit an act that would

116-33  be cause for the revocation of the license of the mortgage broker,

116-34  whether or not the mortgage agent commits the act;

116-35    (s) Has employed a person as a mortgage agent or authorized a

116-36  person to be associated with the licensee as a mortgage agent at a

116-37  time when the licensee knew or, in light of all the surrounding facts

116-38  and circumstances, reasonably should have known that the person:

116-39        (1) Had been convicted of, or entered a plea of nolo

116-40  contendere to, a felony or any crime involving fraud,

116-41  misrepresentation or moral turpitude; or

116-42        (2) Had a financial services license or registration suspended

116-43  or revoked within the immediately preceding 10 years; [or]

116-44    (t) Has failed to pay a tax as required pursuant to the

116-45  provisions of sections 2 to 24, inclusive, of this act; or

117-1     (u) Has not conducted verifiable business as a mortgage broker

117-2  for 12 consecutive months, except in the case of a new applicant.

117-3  The Commissioner shall determine whether a mortgage broker is

117-4  conducting business by examining the monthly reports of activity

117-5  submitted by the licensee or by conducting an examination of the

117-6  licensee.

117-7     Sec. 181.34.  NRS 645E.300 is hereby amended to read as

117-8  follows:

117-9     645E.300  1.  Subject to the administrative control of the

117-10  Director of the Department of Business and Industry, the

117-11  Commissioner shall exercise general supervision and control over

117-12  mortgage companies doing business in this state.

117-13    2.  In addition to the other duties imposed upon him by law, the

117-14  Commissioner shall:

117-15    (a) Adopt any regulations that are necessary to carry out the

117-16  provisions of this chapter, except as to loan fees.

117-17    (b) Conduct such investigations as may be necessary to

117-18  determine whether any person has violated any provision of this

117-19  chapter, a regulation adopted pursuant to this chapter or an order of

117-20  the Commissioner.

117-21    (c) Conduct an annual examination of each mortgage company

117-22  doing business in this state.

117-23    (d) Conduct such other examinations, periodic or special audits,

117-24  investigations and hearings as may be necessary and proper for the

117-25  efficient administration of the laws of this state regarding mortgage

117-26  companies.

117-27    (e) Classify as confidential certain records and information

117-28  obtained by the Division when those matters are obtained from a

117-29  governmental agency upon the express condition that they remain

117-30  confidential. This paragraph does not limit examination by [the] :

117-31        (1) The Legislative Auditor[.] ; or

117-32        (2) The Department of Taxation if necessary to carry out

117-33  the provisions of sections 2 to 24, inclusive, of this act.

117-34    (f) Conduct such examinations and investigations as are

117-35  necessary to ensure that mortgage companies meet the requirements

117-36  of this chapter for obtaining a license, both at the time of the

117-37  application for a license and thereafter on a continuing basis.

117-38    3.  For each special audit, investigation or examination, a

117-39  mortgage company shall pay a fee based on the rate established

117-40  pursuant to NRS 658.101.

117-41    Sec. 181.36.  NRS 645E.670 is hereby amended to read as

117-42  follows:

117-43    645E.670  1.  For each violation committed by an applicant,

117-44  whether or not he is issued a license, the Commissioner may impose

118-1  upon the applicant an administrative fine of not more than $10,000,

118-2  if the applicant:

118-3     (a) Has knowingly made or caused to be made to the

118-4  Commissioner any false representation of material fact;

118-5     (b) Has suppressed or withheld from the Commissioner any

118-6  information which the applicant possesses and which, if submitted

118-7  by him, would have rendered the applicant ineligible to be licensed

118-8  pursuant to the provisions of this chapter; or

118-9     (c) Has violated any provision of this chapter, a regulation

118-10  adopted pursuant to this chapter or an order of the Commissioner in

118-11  completing and filing his application for a license or during the

118-12  course of the investigation of his application for a license.

118-13    2.  For each violation committed by a licensee, the

118-14  Commissioner may impose upon the licensee an administrative fine

118-15  of not more than $10,000, may suspend, revoke or place conditions

118-16  upon his license, or may do both, if the licensee, whether or not

118-17  acting as such:

118-18    (a) Is insolvent;

118-19    (b) Is grossly negligent or incompetent in performing any act for

118-20  which he is required to be licensed pursuant to the provisions of this

118-21  chapter;

118-22    (c) Does not conduct his business in accordance with law or has

118-23  violated any provision of this chapter, a regulation adopted pursuant

118-24  to this chapter or an order of the Commissioner;

118-25    (d) Is in such financial condition that he cannot continue in

118-26  business with safety to his customers;

118-27    (e) Has made a material misrepresentation in connection with

118-28  any transaction governed by this chapter;

118-29    (f) Has suppressed or withheld from a client any material facts,

118-30  data or other information relating to any transaction governed by the

118-31  provisions of this chapter which the licensee knew or, by the

118-32  exercise of reasonable diligence, should have known;

118-33    (g) Has knowingly made or caused to be made to the

118-34  Commissioner any false representation of material fact or has

118-35  suppressed or withheld from the Commissioner any information

118-36  which the licensee possesses and which, if submitted by him, would

118-37  have rendered the licensee ineligible to be licensed pursuant to the

118-38  provisions of this chapter;

118-39    (h) Has failed to account to persons interested for all money

118-40  received for a trust account;

118-41    (i) Has refused to permit an examination by the Commissioner

118-42  of his books and affairs or has refused or failed, within a reasonable

118-43  time, to furnish any information or make any report that may be

118-44  required by the Commissioner pursuant to the provisions of this

118-45  chapter or a regulation adopted pursuant to this chapter;

119-1     (j) Has been convicted of, or entered a plea of nolo contendere

119-2  to, a felony or any crime involving fraud, misrepresentation or

119-3  moral turpitude;

119-4     (k) Has refused or failed to pay, within a reasonable time, any

119-5  fees, assessments, costs or expenses that the licensee is required to

119-6  pay pursuant to this chapter or a regulation adopted pursuant to this

119-7  chapter;

119-8     (l) Has failed to pay a tax as required pursuant to the

119-9  provisions of sections 2 to 24, inclusive, of this act;

119-10    (m)  Has failed to satisfy a claim made by a client which has

119-11  been reduced to judgment;

119-12    [(m)] (n) Has failed to account for or to remit any money of a

119-13  client within a reasonable time after a request for an accounting or

119-14  remittal;

119-15    [(n)] (o) Has commingled the money or other property of a

119-16  client with his own or has converted the money or property of others

119-17  to his own use; or

119-18    [(o)] (p) Has engaged in any other conduct constituting a

119-19  deceitful, fraudulent or dishonest business practice.

119-20    Sec. 181.38.  NRS 649.395 is hereby amended to read as

119-21  follows:

119-22    649.395  1.  The Commissioner may impose an administrative

119-23  fine, not to exceed $500 for each violation, or suspend or revoke the

119-24  license of a collection agency, or both impose a fine and suspend or

119-25  revoke the license, by an order made in writing and filed in his

119-26  office and served on the licensee by registered or certified mail at

119-27  the address shown in the records of the Commissioner, if:

119-28    (a) The licensee is adjudged liable in any court of law for breach

119-29  of any bond given under the provisions of this chapter; [or]

119-30    (b) After notice and hearing, the licensee is found guilty of:

119-31        (1) Fraud or misrepresentation;

119-32        (2) An act or omission inconsistent with the faithful

119-33  discharge of his duties and obligations; or

119-34        (3) A violation of any provision of this chapter[.] ; or

119-35    (c) The Commissioner determines that the licensee has failed

119-36  to pay a tax as required pursuant to the provisions of sections 2 to

119-37  24, inclusive, of this act.

119-38    2.  The Commissioner may suspend or revoke the license of a

119-39  collection agency without notice and hearing if:

119-40    (a) The suspension or revocation is necessary for the immediate

119-41  protection of the public; and

119-42    (b) The licensee is afforded a hearing to contest the suspension

119-43  or revocation within 20 days after the written order of suspension or

119-44  revocation is served upon the licensee.

120-1     3.  Upon revocation of his license, all rights of the licensee

120-2  under this chapter terminate, and no application may be received

120-3  from any person whose license has once been revoked.

120-4     Sec. 181.40.  NRS 658.151 is hereby amended to read as

120-5  follows:

120-6     658.151  1.  The Commissioner may forthwith take possession

120-7  of the business and property of any depository institution to which

120-8  this title or title 56 of NRS applies when it appears that the

120-9  depository institution:

120-10    (a) Has violated its charter or any laws applicable thereto.

120-11    (b) Is conducting its business in an unauthorized or unsafe

120-12  manner.

120-13    (c) Is in an unsafe or unsound condition to transact its business.

120-14    (d) Has an impairment of its stockholders’ or members’ equity.

120-15    (e) Has refused to pay its depositors in accordance with the

120-16  terms on which such deposits were received, or has refused to pay

120-17  its holders of certificates of indebtedness or investment in

120-18  accordance with the terms upon which those certificates of

120-19  indebtedness or investment were sold.

120-20    (f) Has become otherwise insolvent.

120-21    (g) Has neglected or refused to comply with the terms of a

120-22  lawful order of the Commissioner.

120-23    (h) Has refused, upon proper demand, to submit its records,

120-24  affairs and concerns for inspection and examination of an appointed

120-25  or authorized examiner of the Commissioner.

120-26    (i) Has made a voluntary assignment of its assets to trustees.

120-27    (j) Has failed to pay a tax as required pursuant to the

120-28  provisions of sections 2 to 24, inclusive, of this act.

120-29    2.  The Commissioner also may forthwith take possession of the

120-30  business and property of any depository institution to which this title

120-31  or title 56 of NRS applies when it appears that the officers of the

120-32  depository institution have refused to be examined upon oath

120-33  regarding its affairs.

120-34    Sec. 181.42.  NRS 665.133 is hereby amended to read as

120-35  follows:

120-36    665.133  1.  The records and information described in NRS

120-37  665.130 may be disclosed to:

120-38    (a) An agency of the Federal Government or of another state

120-39  which regulates the financial institution which is the subject of the

120-40  records or information;

120-41    (b) The Director of the Department of Business and Industry for

120-42  his confidential use;

120-43    (c) The State Board of Finance for its confidential use, if the

120-44  report or other information is necessary for the State Board of

120-45  Finance to perform its duties under this title;

121-1     (d) The Department of Taxation for its use in carrying out the

121-2  provisions of sections 2 to 24, inclusive, of this act;

121-3     (e) An entity which insures or guarantees deposits;

121-4     [(e)] (f) A public officer authorized to investigate criminal

121-5  charges in connection with the affairs of the depository institution;

121-6     [(f)] (g) A person preparing a proposal for merging with or

121-7  acquiring an institution or holding company, but only after notice of

121-8  the disclosure has been given to the institution or holding company;

121-9     [(g)] (h) Any person to whom the subject of the report has

121-10  authorized the disclosure;

121-11    [(h)] (i) Any other person if the Commissioner determines, after

121-12  notice and opportunity for hearing, that disclosure is in the public

121-13  interest and outweighs any potential harm to the depository

121-14  institution and its stockholders, members, depositors and creditors;

121-15  and

121-16    [(i)] (j) Any court in a proceeding initiated by the

121-17  Commissioner concerning the financial institution.

121-18    2.  All the reports made available pursuant to this section

121-19  remain the property of the Division of Financial Institutions, and no

121-20  person, agency or authority to whom the reports are made available,

121-21  or any officer, director or employee thereof, may disclose any of the

121-22  reports or any information contained therein, except in published

121-23  statistical material that does not disclose the affairs of any natural

121-24  person or corporation.

121-25    Sec. 181.44.  NRS 673.484 is hereby amended to read as

121-26  follows:

121-27    673.484  The Commissioner may after notice and hearing

121-28  suspend or revoke the charter of any association for [repeated] :

121-29    1.  Repeated failure to abide by the provisions of this chapter or

121-30  the regulations adopted thereunder.

121-31    2.  Failure to pay a tax as required pursuant to the provisions

121-32  of sections 2 to 24, inclusive, of this act.

121-33    Sec. 181.46.  NRS 675.440 is hereby amended to read as

121-34  follows:

121-35    675.440  1.  If the Commissioner has reason to believe that

121-36  grounds for revocation or suspension of a license exist, he shall give

121-37  20 days’ written notice to the licensee stating the contemplated

121-38  action and, in general, the grounds therefor and set a date for a

121-39  hearing.

121-40    2.  At the conclusion of a hearing, the Commissioner shall:

121-41    (a) Enter a written order either dismissing the charges, revoking

121-42  the license, or suspending the license for a period of not more than

121-43  60 days, which period must include any prior temporary suspension.

121-44  A copy of the order must be sent by registered or certified mail to

121-45  the licensee.

122-1     (b) Impose upon the licensee a fine of $500 for each violation by

122-2  the licensee of any provision of this chapter or any lawful regulation

122-3  adopted under it.

122-4     (c) If a fine is imposed pursuant to this section, enter such order

122-5  as is necessary to recover the costs of the proceeding, including his

122-6  investigative costs and attorney’s fees.

122-7     3.  The grounds for revocation or suspension of a license are

122-8  that:

122-9     (a) The licensee has failed to pay the annual license fee;

122-10    (b) The licensee, either knowingly or without any exercise of

122-11  due care to prevent it, has violated any provision of this chapter or

122-12  any lawful regulation adopted under it;

122-13    (c) The licensee has failed to pay a tax as required pursuant to

122-14  the provisions of sections 2 to 24, inclusive, of this act;

122-15    (d) Any fact or condition exists which would have justified the

122-16  Commissioner in denying the licensee’s original application for a

122-17  license hereunder; or

122-18    [(d)] (e) The applicant failed to open an office for the conduct

122-19  of the business authorized under this chapter within 120 days from

122-20  the date the license was issued, or has failed to remain open for the

122-21  conduct of the business for a period of 120 days without good cause

122-22  therefor.

122-23    4.  Any revocation or suspension applies only to the license

122-24  granted to a person for the particular office for which grounds for

122-25  revocation or suspension exist.

122-26    5.  An order suspending or revoking a license becomes effective

122-27  5 days after being entered unless the order specifies otherwise or a

122-28  stay is granted.

122-29    Sec. 181.48.  NRS 676.290 is hereby amended to read as

122-30  follows:

122-31    676.290  1.  The Commissioner may, pursuant to the

122-32  procedure provided in this chapter, deny, suspend or revoke any

122-33  license for which application has been made or which has been

122-34  issued under the provisions of this chapter if he finds, as to the

122-35  licensee, its associates, directors or officers, grounds for action.

122-36    2.  Any one of the following grounds may provide the requisite

122-37  grounds for denial, suspension or revocation:

122-38    (a) Conviction of a felony or of a misdemeanor involving moral

122-39  turpitude.

122-40    (b) Violation of any of the provisions of this chapter or

122-41  regulations of the Commissioner.

122-42    (c) Fraud or deceit in procuring the issuance of the license.

122-43    (d) Continuous course of unfair conduct.

123-1     (e) Insolvency, filing in bankruptcy, receivership or assigning

123-2  for the benefit of creditors by any licensee or applicant for a license

123-3  under this chapter.

123-4     (f) Failure to pay a tax as required pursuant to the provisions

123-5  of sections 2 to 24, inclusive, of this act.

123-6     (g) Failure to pay the fee for renewal or reinstatement of a

123-7  license.

123-8     3.  The Commissioner shall, after notice and hearing, impose

123-9  upon the licensee a fine of $500 for each violation by the licensee of

123-10  any of the provisions of this chapter or regulations of the

123-11  Commissioner. If a fine is imposed pursuant to this section, the

123-12  costs of the proceeding, including investigative costs and attorney’s

123-13  fees, may be recovered by the Commissioner.

123-14    Sec. 181.50.  NRS 677.510 is hereby amended to read as

123-15  follows:

123-16    677.510  1.  If the Commissioner has reason to believe that

123-17  grounds for revocation or suspension of a license exist, he shall give

123-18  20 days’ written notice to the licensee stating the contemplated

123-19  action and, in general, the grounds therefor and set a date for a

123-20  hearing.

123-21    2.  At the conclusion of a hearing, the Commissioner shall:

123-22   (a) Enter a written order either dismissing the charges, or

123-23  revoking the license, or suspending the license for a period of not

123-24  more than 60 days, which period must include any prior temporary

123-25  suspension. A copy of the order must be sent by registered or

123-26  certified mail to the licensee.

123-27    (b) Impose upon the licensee a fine of $500 for each violation by

123-28  the licensee of any provision of this chapter or any lawful regulation

123-29  adopted pursuant thereto.

123-30    (c) If a fine is imposed pursuant to this section, enter such order

123-31  as is necessary to recover the costs of the proceeding, including his

123-32  investigative costs and attorney’s fees.

123-33    3.  The grounds for revocation or suspension of a license are

123-34  that:

123-35    (a) The licensee has failed to pay the annual license fee;

123-36    (b) The licensee, either knowingly or without any exercise of

123-37  due care to prevent it, has violated any provision of this chapter, or

123-38  any lawful regulation adopted pursuant thereto;

123-39    (c) The licensee has failed to pay a tax as required pursuant to

123-40  the provisions of sections 2 to 24, inclusive, of this act;

123-41    (d) Any fact or condition exists which would have justified the

123-42  Commissioner in denying the licensee’s original application for a

123-43  license hereunder; or

123-44    [(d)] (e) The applicant failed to open an office for the conduct

123-45  of the business authorized under this chapter within 120 days from

124-1  the date the license was issued, or has failed to remain open for the

124-2  conduct of the business for a period of 120 days without good cause

124-3  therefor.

124-4     4.  Any revocation or suspension applies only to the license

124-5  granted to a person for the particular office for which grounds for

124-6  revocation or suspension exist.

124-7     5.  An order suspending or revoking a license becomes effective

124-8  5 days after being entered unless the order specifies otherwise or a

124-9  stay is granted.

124-10    Sec. 182. NRS 679B.228 is hereby amended to read as

124-11  follows:

124-12    679B.228  The Division [may] shall charge a person a fee [of

124-13  $25] in the amount established by the State Controller pursuant to

124-14  section 164.38 of this act for each check returned to the Division

124-15  because the person had insufficient money or credit with the drawee

124-16  to pay the check or because the person stopped payment on the

124-17  check.

124-18    Sec. 183. NRS 687A.130 is hereby amended to read as

124-19  follows:

124-20    687A.130  The Association is exempt from payment of all fees

124-21  and all taxes levied by this state or any of its subdivisions, except

124-22  taxes [levied] :

124-23    1.  Levied on real or personal property[.] ; or

124-24    2.  Imposed pursuant to the provisions of sections 2 to 24,

124-25  inclusive, or 40 to 63, inclusive, of this act.

124-26    Sec. 183.3.  NRS 694C.450 is hereby amended to read as

124-27  follows:

124-28    694C.450  1.  Except as otherwise provided in this section, a

124-29  captive insurer shall pay to the Division, not later than March 1 of

124-30  each year, a tax at the rate of:

124-31    (a) Two-fifths of 1 percent on the first $20,000,000 of its net

124-32  direct premiums;

124-33    (b) One-fifth of 1 percent on the next $20,000,000 of its net

124-34  direct premiums; and

124-35    (c) Seventy-five thousandths of 1 percent on each additional

124-36  dollar of its net direct premiums.

124-37    2.  Except as otherwise provided in this section, a captive

124-38  insurer shall pay to the Division, not later than March 1 of each

124-39  year, a tax at a rate of:

124-40    (a) Two hundred twenty-five thousandths of 1 percent on the

124-41  first $20,000,000 of revenue from assumed reinsurance premiums;

124-42    (b) One hundred fifty thousandths of 1 percent on the next

124-43  $20,000,000 of revenue from assumed reinsurance premiums; and

124-44    (c) Twenty-five thousandths of 1 percent on each additional

124-45  dollar of revenue from assumed reinsurance premiums.

125-1  The tax on reinsurance premiums pursuant to this subsection must

125-2  not be levied on premiums for risks or portions of risks which are

125-3  subject to taxation on a direct basis pursuant to subsection 1. A

125-4  captive insurer is not required to pay any reinsurance premium tax

125-5  pursuant to this subsection on revenue related to the receipt of assets

125-6  by the captive insurer in exchange for the assumption of loss

125-7  reserves and other liabilities of another insurer that is under

125-8  common ownership and control with the captive insurer, if the

125-9  transaction is part of a plan to discontinue the operation of the other

125-10  insurer and the intent of the parties to the transaction is to renew or

125-11  maintain such business with the captive insurer.

125-12    3.  If the sum of the taxes to be paid by a captive insurer

125-13  calculated pursuant to subsections 1 and 2 is less than $5,000 in any

125-14  given year, the captive insurer shall pay a tax of $5,000 for that

125-15  year.

125-16    4.  Two or more captive insurers under common ownership and

125-17  control must be taxed as if they were a single captive insurer.

125-18    5.  Notwithstanding any specific statute to the contrary , [and]

125-19  except as otherwise provided in this subsection, the tax provided for

125-20  by this section constitutes all the taxes collectible pursuant to the

125-21  laws of this state from a captive insurer, and no occupation tax or

125-22  other taxes may be levied or collected from a captive insurer by this

125-23  state or by any county, city or municipality within this state, except

125-24  for taxes imposed pursuant to the provisions of sections 2 to 24,

125-25  inclusive, or 40 to 63, inclusive, of this act and ad valorem taxes on

125-26  real or personal property located in this state used in the production

125-27  of income by the captive insurer.

125-28    6.  Ten percent of the revenues collected from the tax imposed

125-29  pursuant to this section must be deposited with the State Treasurer

125-30  for credit to the Account for the Regulation and Supervision of

125-31  Captive Insurers created pursuant to NRS 694C.460. The remaining

125-32  90 percent of the revenues collected must be deposited with the

125-33  State Treasurer for credit to the State General Fund.

125-34    7.  As used in this section, unless the context otherwise

125-35  requires:

125-36    (a) “Common ownership and control” means:

125-37        (1) In the case of a stock insurer, the direct or indirect

125-38  ownership of 80 percent or more of the outstanding voting stock of

125-39  two or more corporations by the same member or members.

125-40        (2) In the case of a mutual insurer, the direct or indirect

125-41  ownership of 80 percent or more of the surplus and the voting power

125-42  of two or more corporations by the same member or members.

125-43    (b) “Net direct premiums” means the direct premiums collected

125-44  or contracted for on policies or contracts of insurance written by a

125-45  captive insurer during the preceding calendar year, less the amounts

126-1  paid to policyholders as return premiums, including dividends on

126-2  unabsorbed premiums or premium deposits returned or credited to

126-3  policyholders.

126-4     Sec. 183.5.  Section 50 of this act is hereby amended to read as

126-5  follows:

126-6     Sec. 50.  1.  There is hereby imposed an excise tax on

126-7  each employer at the rate of [0.7] 0.65 percent of the wages,

126-8  as defined in NRS 612.190, paid by the employer during a

126-9  calendar quarter with respect to employment.

126-10    2.  The tax imposed by this section must not be deducted,

126-11  in whole or in part, from any wages of persons in the

126-12  employment of the employer.

126-13    3.  Each employer shall, on or before the last day of the

126-14  month immediately following each calendar quarter for which

126-15  the employer is required to pay a contribution pursuant to

126-16  NRS 612.535:

126-17    (a) File with the Department:

126-18        (1) A return on a form prescribed by the Department;

126-19  and

126-20        (2) A copy of any report required by the Employment

126-21  Security Division of the Department of Employment,

126-22  Training and Rehabilitation for determining the amount of the

126-23  contribution required pursuant to NRS 612.535 for any wages

126-24  paid by the employer during that calendar quarter; and

126-25    (b) Remit to the Department any tax due pursuant to this

126-26  chapter for that calendar quarter.

126-27    4.  Except as otherwise provided in subsection 5, an

126-28  employer may deduct from the total amount of wages

126-29  reported and upon which the excise tax is imposed pursuant

126-30  this section any amount authorized pursuant to this section

126-31  that is paid by the employer for health insurance or a health

126-32  benefit plan for its employees in the calendar quarter for

126-33  which the tax is paid. The amounts for which the deduction is

126-34  allowed include:

126-35    (a) For an employer providing a program of self-

126-36  insurance for its employees, all amounts paid during the

126-37  calendar quarter for claims, direct administrative services

126-38  costs, including such services provided by the employer, and

126-39  any premiums paid for individual or aggregate stop-loss

126-40  insurance coverage. An employer is not authorized to deduct

126-41  the costs of a program of self-insurance unless the program is

126-42  a qualified employee welfare benefit plan pursuant to the

126-43  Employee Retirement Income Security Act of 1974, 29

126-44  U.S.C. §§ 1001 et seq.

127-1     (b) The premiums for a policy of health insurance or

127-2  reinsurance for a health benefit plan for its employees.

127-3     (c) Any amounts paid by an employer to a Taft-Hartley

127-4  trust formed pursuant to 29 U.S.C. § 186(c)(5) for

127-5  participation in an employee welfare benefit plan.

127-6     (d) Such other similar payments for health care or

127-7  insurance for health care for employees as are authorized by

127-8  the Department.

127-9     5.  An employer may not deduct from the wages upon

127-10  which the excise tax is imposed pursuant this section:

127-11    (a) Amounts paid for health care or premiums paid for

127-12  insurance for an industrial injury or occupational disease for

127-13  which coverage is required pursuant to chapters 616A to

127-14  616D, inclusive, or 617 of NRS; or

127-15    (b) Any payments made by employees for health care or

127-16  health insurance or amounts deducted from the wages of

127-17  employees for such care or insurance.

127-18    6.  An employer claiming the deduction allowed pursuant

127-19  to subsection 4 shall submit with the return filed pursuant to

127-20  subsection 3 proof of the amount paid in the calendar quarter

127-21  that qualifies for the deduction. If the amount of the

127-22  deduction exceeds the amount of reported wages, the excess

127-23  amount may be carried forward to the following calendar

127-24  quarter until the deduction is exhausted.

127-25    7.  As used in this section, “employee welfare benefit

127-26  plan” has the meaning ascribed to it in 29 U.S.C. § 1002.

127-27    Sec. 184.  Section 108 of this act is hereby amended to read as

127-28  follows:

127-29    Sec. 108.  1.  Except as otherwise provided in

127-30  subsection 8, a person shall not conduct a business in this

127-31  state unless he has a business license issued by the

127-32  Department.

127-33    2.  An application for a business license must:

127-34    (a) Be made upon a form prescribed by the Department;

127-35    (b) Set forth the name under which the applicant transacts

127-36  or intends to transact business and the location of his place or

127-37  places of business;

127-38    (c) Declare the estimated number of employees for the

127-39  previous calendar quarter;

127-40    (d) Be accompanied by a fee of $100; and

127-41    (e) Include any other information that the Department

127-42  deems necessary.

127-43    3.  The application must be signed by:

127-44    (a) The owner, if the business is owned by a natural

127-45  person;

128-1     (b) A member or partner, if the business is owned by an

128-2  association or partnership; or

128-3     (c) An officer or some other person specifically

128-4  authorized to sign the application, if the business is owned by

128-5  a corporation.

128-6     4.  If the application is signed pursuant to paragraph (c)

128-7  of subsection 3, written evidence of the signer’s authority

128-8  must be attached to the application.

128-9     5.  A person who has been issued a business license by

128-10  the Department shall submit a fee of $100 to the Department

128-11  on or before the last day of the month in which the

128-12  anniversary date of issuance of the business license occurs in

128-13  each year, unless the person submits a written statement to

128-14  the Department, at least 10 days before the anniversary date,

128-15  indicating that the person will not be conducting business in

128-16  this state after the anniversary date. A person who fails to

128-17  submit the annual fee required pursuant to this subsection

128-18  in a timely manner shall pay a penalty in the amount of

128-19  $100 in addition to the annual fee.

128-20    6.  The business license required to be obtained pursuant

128-21  to this section is in addition to any license to conduct business

128-22  that must be obtained from the local jurisdiction in which the

128-23  business is being conducted.

128-24    7.  For the purposes of sections 102 to 108, inclusive, of

128-25  this act, a person shall be deemed to conduct a business in

128-26  this state if a business for which the person is responsible:

128-27    (a) Is organized pursuant to title 7 of NRS, other than a

128-28  business organized pursuant to chapter 82 or 84 of NRS:

128-29    (b) Has an office or other base of operations in this state;

128-30  or

128-31    (c) Pays wages or other remuneration to a natural person

128-32  who performs in this state any of the duties for which he is

128-33  paid.

128-34    8.  A person who takes part in a trade show or convention

128-35  held in this state for a purpose related to the conduct of a

128-36  business is not required to obtain a business license

128-37  specifically for that event.

128-38    Sec. 185.  Section 6 of chapter 458, Statutes of Nevada 1999,

128-39  at page 2133, is hereby amended to read as follows:

128-40      Sec. 6.  The amendatory provisions of sections 2 to 5,

128-41  inclusive, of this act expire by limitation on October 1,

128-42  2029.

 

 

129-1     Sec. 185.1.  Section 19 of Assembly Bill No. 553 of the 72nd

129-2  Session of the Nevada Legislature is hereby amended to read as

129-3  follows:

129-4  Sec. 19. Department of Human Resources.

129-5  For the support of the:

129-6  Department of Human

129-7  Resources

129-8  administration$891,287$888,852

129-9  Indian Affairs

129-10  Commission. 131,359    133,879

129-11  Developmental

129-12  Disabilities.... 108,596    108,561

129-13  Community-Based

129-14  Services...... 2,572,3272,906,951

129-15  Grants Management

129-16  Unit............ 2,862,5962,859,663

129-17  Fund for a Healthy

129-18  Nevada.......... 685,1352,128,180

129-19  Office of the State

129-20  Public Defender1,130,8001,125,707

129-21  Division of Health Care

129-22  Financing and Policy:

129-23  Nevada Medicaid[309,994,739][323,521,782]

129-24                                        308,804,739   321,631,782

129-25  . Health Care

129-26  Financing and Policy1,787,9651,818,670

129-27  . Nevada Check-Up

129-28  Program..... 9,079,7189,633,520

129-29  Aging Services

129-30  Division:

129-31  . Aging Services

129-32  Division..... 2,941,1933,002,643

129-33  . Senior Services

129-34  Program..... 1,293,1051,726,630

129-35  . Senior citizens’

129-36  property tax assistance3,623,0444,197,507

129-37  . EPS/Homemaker

129-38  programs......... 66,507    157,425

129-39  Division of Child and Family

129-40  Services:

129-41  . Juvenile justice

129-42  programs....... 707,605    707,605

129-43  . UNITY/SACWIS2,810,8592,855,834

130-1  .. Children and family

130-2  administration$6,729,770$6,871,462

130-3  .. Child Care Services273,701303,036

130-4  .. Nevada Youth

130-5  Training Center7,297,3127,754,782

130-6  .. Caliente Youth

130-7  Center......... 5,624,7146,031,929

130-8  .. Youth community

130-9  services....... 9,127,4779,049,788

130-10  . Youth alternative

130-11  placement... 1,039,5211,039,521

130-12  . Youth parole

130-13  services...... 4,385,6594,462,541

130-14  . Northern Nevada

130-15  child and adolescent

130-16  services...... 2,074,3672,162,036

130-17  . Child Welfare

130-18  Integration29,544,13531,986,727

130-19  Southern Nevada child

130-20  and adolescent services7,234,446   7,982,397

130-21  . Juvenile

130-22  correctional facility3,597,9914,771,541

130-23  Health Division:

130-24  . Office of health

130-25  administration589,085   594,472

130-26  . Alcohol and drug

130-27  rehabilitation3,149,1893,168,810

130-28  . Vital statistics685,683700,371

130-29  . Maternal child

130-30  health services1,278,1931,283,727

130-31  . Special Children’s

130-32  Clinic......... 8,189,2728,568,135

130-33  . Community health

130-34  services......... 252,516    225,735

130-35  . Consumer

130-36  protection.. 1,266,7851,284,277

130-37  . Radiological health263,938100

130-38  . Sexually

130-39  transmitted disease

130-40  control....... 1,545,8941,545,215

130-41  . Communicable

130-42  disease control824,815   825,030

131-1  .. Emergency medical

131-2  services........ $757,041  $758,385

131-3  .. Immunization

131-4  program...... 1,497,7771,557,492

131-5  .. Health aid to

131-6  counties..................... 0           100

131-7  Division of Mental Health and

131-8  Developmental Services:

131-9  .. Division

131-10  administration2,302,5272,328,910

131-11  . Mental health

131-12  information system422,955422,722

131-13  . Southern Nevada

131-14  adult mental health

131-15  services.... 39,330,12944,624,326

131-16  . Northern Nevada

131-17  adult mental health

131-18  services.... 19,420,43120,949,266

131-19  . Lakes Crossing

131-20  Center........ 5,522,2745,574,740

131-21  . Rural clinics6,656,9637,218,270

131-22  . Desert Regional

131-23  Center...... 23,911,42627,866,635

131-24  . Sierra Regional

131-25  Center...... 12,158,65714,106,365

131-26  . Rural Regional

131-27  Center........ 4,409,2315,556,937

131-28  . Family preservation

131-29  program......... 944,7191,104,396

131-30  Welfare Division:

131-31  . Welfare

131-32  administration7,664,3198,282,894

131-33  . Welfare field

131-34  services.... 20,382,46522,601,659

131-35  . Assistance to aged

131-36  and blind.... 6,304,2616,565,400

131-37  . Temporary

131-38  Assistance for Needy

131-39  Families[32,005,377][46,698,032]

131-40                    29,303,37742,668,032

131-41  . Child Assistance

131-42  and Development9,033,7019,033,701

132-1     Sec. 185.3.  Section 35 of Assembly Bill No. 553 of the 72nd

132-2  Session of the Nevada Legislature is hereby amended to read as

132-3  follows:

132-4     Sec. 35.  Except as otherwise provided in this section,

132-5  the total amounts appropriated in section 19 of this act to each

132-6  of the accounts of the Division of Health Care Financing and

132-7  Policy and the Welfare Division enumerated in section 32 of

132-8  this act, except for the amounts appropriated for the health

132-9  care financing and policy account, the assistance to the aged

132-10  and blind program, the welfare administration account, and

132-11  the welfare field services account, are limits. The divisions

132-12  shall not request additional money for these programs, except

132-13  for:

132-14    1.  Increased state costs in Fiscal Year 2004-2005 in the

132-15  event that federal financial participation rates are less than

132-16  legislatively approved effective on October 1, 2004;

132-17    2.  Costs related to additional services mandated by the

132-18  Federal Government on or after October 1, 2003, and not

132-19  specifically funded in the Nevada Medicaid account in Fiscal

132-20  Years 2003-2004 and 2004-2005; or

132-21    3.  Increased state costs in Fiscal Year 2003-2004 and

132-22  Fiscal Year 2004-2005 in the event that the annual allocation

132-23  of federal Temporary Assistance for Needy Families (TANF)

132-24  block grant funds is lower than the amounts approved by the

132-25  Legislature for either fiscal year.

132-26    4.  Increased state costs in Fiscal Year 2003-2004 and

132-27  Fiscal Year 2004-2005 in the event the caseloads of the

132-28  programs for Temporary Assistance for Needy Families are

132-29  higher than estimated in the final legislatively approved

132-30  budget, up to the amount of:

132-31  For the Fiscal Year 2003-2004$3,892,000

132-32  For the Fiscal Year 2004-2005$5,920,000

132-33    Sec. 185.5.  Section 58 of Assembly Bill No. 553 of the 72nd

132-34  Session of the Nevada Legislature is hereby amended to read as

132-35  follows:

132-36    Sec. 58.  1.  If projections of the ending balance of the

132-37  State General Fund fall below the amount estimated by the

132-38  [2003] Nevada Legislature for Fiscal Year 2003-2004 or

132-39  2004-2005, the Director of the Department of Administration

132-40  shall report this information to the State Board of Examiners.

132-41    2.  If the State Board of Examiners determines that the

132-42  ending balance of the State General Fund is projected to be

132-43  less than $60,000,000 for Fiscal Year 2003-2004 or 2004-

132-44  2005, the Governor, pursuant to NRS 353.225, may direct the

132-45  Director of the Department of Administration to require the

133-1  State Controller or the head of each department, institution or

133-2  agency to set aside a reserve of not more than 15 percent of

133-3  the total amount of operating expenses or other appropriations

133-4  and money otherwise available to the department, institution

133-5  or agency.

133-6     3.  A reserve must not be set aside pursuant to this

133-7  section unless:

133-8     (a) The Governor, on behalf of the State Board of

133-9  Examiners, submits a report to the Legislature, or, if the

133-10  Legislature is not in session, to the Interim Finance

133-11  Committee, stating the reasons why a reserve is needed and

133-12  indicating each department, institution or agency that will be

133-13  required to set aside a reserve; and

133-14    (b) The Legislature or Interim Finance Committee

133-15  approves the setting aside of the reserve.

133-16    Sec. 185.7.  Section 61 of Assembly Bill No. 553 of the 72nd

133-17  Session of the Nevada Legislature is hereby amended to read as

133-18  follows:

133-19    Sec. 61.  1.  There is hereby appropriated from the

133-20  State General Fund to the Interim Finance Committee the

133-21  sum of $12,500,000 in Fiscal Year 2003-2004 and

133-22  [$20,000,000] $15,000,000 in Fiscal Year 2004-2005 for

133-23  information technology and additional operational costs that

133-24  may be required by the Department of Taxation or other state

133-25  agency to implement or modify the collections of State

133-26  General Fund revenues . [approved by the 72nd Session of

133-27  the Nevada Legislature.]

133-28    2.  If the Department of Taxation or other state agency

133-29  determines that additional resources are necessary for

133-30  information technology or additional operational costs related

133-31  to subsection 1 the State Board of Examiners shall consider

133-32  the request and recommend the amount of the allocation, if

133-33  any, to the Interim Finance Committee.

133-34    3.  The Interim Finance Committee is not required to

133-35  approve the entire amount of an allocation recommended

133-36  pursuant to subsection 2 or to allocate the entire amount

133-37  appropriated in subsection 1.

133-38    4.  The sums appropriated by subsection 1 are available

133-39  for either fiscal year. Any balance of those sums must not be

133-40  committed for expenditure after June 30, 2005, and reverts to

133-41  the State General Fund as soon as all payments of money

133-42  committed have been made.

 

 

134-1     Sec. 185.9.  Section 1 of Senate Bill No. 243 of the 72nd

134-2  Session of the Nevada Legislature is hereby amended to read as

134-3  follows:

134-4     Section 1.  [1.  There is hereby appropriated from the

134-5  State General Fund to the Fund to Stabilize the Operation of

134-6  State Government created by NRS 353.288 the sum of

134-7  $30,000,000.

134-8     2.]  Notwithstanding the provisions of NRS 353.235:

134-9     [(a)] 1.  Upon receipt of the projections and estimates of

134-10  the Economic Forum required by paragraph (d) of subsection

134-11  1 of NRS 353.228 to be reported on or before December 1,

134-12  2004, the Interim Finance Committee shall project the ending

134-13  balance of the State General Fund for Fiscal Year 2004-2005,

134-14  using all relevant information known to it.

134-15    [(b)] 2.  Except as otherwise provided in [paragraph (c),]

134-16  subsection 3, there is hereby contingently appropriated from

134-17  the State General Fund to the Fund to Stabilize the Operation

134-18  of State Government created by NRS 353.288 the amount, if

134-19  any, by which the projection required by [paragraph (a)]

134-20  subsection 1 exceeds the amount of the ending balance of the

134-21  State General Fund for Fiscal Year 2004-2005 as estimated

134-22  by the [2003 Legislature.

134-23    (c)] Nevada Legislature.

134-24    3.  The amount of any appropriation pursuant to

134-25  [paragraph (b)] subsection 2 must not exceed [$20,000,000.]

134-26  $50,000,000.

134-27    Sec. 186.  1.  NRS 364A.160, 375.025 and 375.075 are

134-28  hereby repealed.

134-29    2.  NRS 463.4001, 463.4002, 463.4004, 463.4006, 463.4008,

134-30  463.4009 and 463.4015 are hereby repealed.

134-31    3.  NRS 364A.010, 364A.020, 364A.030, 364A.040, 364A.050,

134-32  364A.060, 364A.070, 364A.080, 364A.090, 364A.100, 364A.110,

134-33  364A.120, 364A.130, 364A.135, 364A.140, 364A.150, 364A.151,

134-34  364A.152, 364A.1525, 364A.170, 364A.175, 364A.180, 364A.190,

134-35  364A.230, 364A.240, 364A.250, 364A.260, 364A.270, 364A.280,

134-36  364A.290, 364A.300, 364A.310, 364A.320, 364A.330, 364A.340

134-37  and 364A.350 are hereby repealed.

134-38    4.  NRS 463.401, 463.402, 463.403, 463.404, 463.4045,

134-39  463.405, 463.4055 and 463.406 are hereby repealed.

134-40    Sec. 187.  1.  Notwithstanding the provisions of this act and

134-41  any other provision of law to the contrary, a public utility or local

134-42  government franchisee may increase its previously approved rates

134-43  by an amount which is reasonably estimated to produce an amount

134-44  of revenue equal to the amount of any tax liability incurred by the

135-1  public utility or local government franchisee before January 1, 2005,

135-2  as a result of the provisions of this act.

135-3     2.  For the purposes of this section:

135-4     (a) “Local government franchisee” means a person to whom a

135-5  local government has granted a franchise for the provision of

135-6  services who is required to obtain the approval of a governmental

135-7  entity to increase any of the rates it charges for those services.

135-8     (b) “Public utility” means a public utility that is required to

135-9  obtain the approval of a governmental entity to increase any of the

135-10  rates it charges for a utility service.

135-11    Sec. 188. Notwithstanding the provisions of NRS 353.288:

135-12    1.  After the close of the 2003-2004 Fiscal Year and after the

135-13  close of the 2004-2005 Fiscal Year, the Interim Finance Committee

135-14  shall determine the amount, if any, by which the total revenue from

135-15  all sources to the State General Fund, excluding reversions to the

135-16  State General Fund, exceeds:

135-17    (a) One hundred seven percent of the total revenue from all

135-18  sources to the State General Fund as projected by the Nevada

135-19  Legislature for the applicable fiscal year; and

135-20    (b) The total amount of all applicable contingent appropriations

135-21  enacted for the 2003-2004 Fiscal Year and the 2004-2005 Fiscal

135-22  Year by the Nevada Legislature for which the conditions for the

135-23  contingent appropriations were satisfied.

135-24    2.  Any excess amount of revenue determined pursuant to

135-25  subsection 1 must be used as follows:

135-26    (a) An amount estimated by the Interim Finance Committee to

135-27  pay for expenditures that will occur in the next biennium for which

135-28  the corresponding expenditures in the current biennium were paid or

135-29  are to be paid from a source other than the State General Fund, but

135-30  for which the alternative source of revenue likely will not be

135-31  available or will not be received during the biennium, must be used

135-32  to replace previously used nonrecurring revenue. This amount must

135-33  be accounted for separately in the State General Fund.

135-34    (b) The remaining excess amount of revenue must be transferred

135-35  to the Fund to Stabilize the Operation of the State Government

135-36  created by NRS 353.288, in such an amount that does not cause the

135-37  balance in the Fund to exceed the limitation on that balance set forth

135-38  in NRS 353.288.

135-39    (c) Any remaining excess amount of revenue must be transferred

135-40  to the Fund for Tax Accountability created pursuant to section 188.3

135-41  of this act.

135-42    Sec. 188.3.  1.  The Fund for Tax Accountability is hereby

135-43  created as a special revenue fund.

136-1     2.  Money from the Fund may be appropriated only for the

136-2  purpose of supplementing future revenue of this state to allow the

136-3  reduction of the rate or amount of a tax or fee.

136-4     3.  This section does not authorize a refund or other return of

136-5  any tax or fee paid to this state pursuant to any statute or regulation

136-6  in effect at the time the tax or fee was paid.

136-7     Sec. 188.5.  1.  The Legislative Auditor shall conduct a

136-8  performance audit of the Clark County School District. The

136-9  performance audit must include issues identified in the Preliminary

136-10  Performance Audit Survey conducted pursuant to section 46 of

136-11  chapter 570, Statutes of Nevada 2001, at page 2867. These issues

136-12  include, but are not limited to:

136-13    (a) Financial management;

136-14    (b) Facilities management;

136-15    (c) Personnel management;

136-16    (d) District organization; and

136-17    (e) Employee health plans.

136-18    2.  The Legislative Auditor shall conduct a performance audit

136-19  of the Washoe County School District. The performance audit must

136-20  include issues identified in the Preliminary Performance Audit

136-21  Survey conducted pursuant to section 46 of chapter 570, Statutes of

136-22  Nevada 2001, at page 2867. These issues include, but are not limited

136-23  to:

136-24    (a) Financial management;

136-25    (b) Facilities management;

136-26    (c) Personnel management; and

136-27    (d) Transportation.

136-28    3.  The Legislative Auditor shall prepare a final written report

136-29  for each of the audits conducted pursuant to subsections 1 and 2 and

136-30  present the reports to the Audit Subcommittee of the Legislative

136-31  Commission not later than February 7, 2005.

136-32    4.  To the extent that the provisions of NRS 218.737 to

136-33  218.890, inclusive, are consistent with the requirements of this

136-34  section, those provisions apply to the audits conducted pursuant to

136-35  this section. For the purposes of this subsection, the Clark County

136-36  School District and the Washoe County School District shall be

136-37  deemed to be agencies of the State.

136-38    5.  Upon the request of the Legislative Auditor or his authorized

136-39  representative, the officers and employees of the Clark County

136-40  School District and the Washoe County School District shall make

136-41  available to the Legislative Auditor any of their books, accounts,

136-42  claims, reports, vouchers or other records of information,

136-43  confidential or otherwise and irrespective of their form or location,

136-44  which the Legislative Auditor deems necessary to conduct the audits

136-45  required by this section.

137-1     Sec. 188.7. The Budget Division of the Department of

137-2  Administration and the Fiscal Analysis Division of the Legislative

137-3  Counsel Bureau shall jointly:

137-4     1.  Identify all departments, institutions and agencies of the

137-5  Executive Department of the State Government that administer

137-6  programs for the treatment of alcohol and drug abuse or provide

137-7  funding to local governments for such programs;

137-8     2.  Develop a proposal for coordinating such programs,

137-9  reducing the administrative costs associated with such programs and

137-10  maximizing the use of state revenue being expended for such

137-11  programs; and

137-12    3.  Report their recommendations to the Governor and the

137-13  Director of the Legislative Counsel Bureau not later than

137-14  December 1, 2004.

137-15    Sec. 189.  1.  There is hereby appropriated from the State

137-16  General Fund to the Interim Finance Committee the sum of

137-17  $100,000 for allocation to the Legislative Committee on Taxation,

137-18  Public Revenue and Tax Policy to exercise its powers pursuant to

137-19  section 158 of this act, including, without limitation, to hire a

137-20  consultant.

137-21    2.  The Interim Finance Committee may allocate to the

137-22  Legislative Committee on Taxation, Public Revenue and Tax Policy

137-23  all or any portion of the money appropriated by subsection 1.

137-24    3.  Any remaining balance of the appropriation made by

137-25  subsection 1 must not be committed for expenditure after June 30,

137-26  2005, and reverts to the State General Fund as soon as all payments

137-27  of money committed have been made.

137-28    Sec. 189.10.  1.  There is hereby appropriated from the State

137-29  General Fund to the State Distributive School Account the sum of

137-30  $108,937,389 for distribution by the Superintendent of Public

137-31  Instruction to the county school districts for Fiscal Year 2003-2004

137-32  which must, except as otherwise provided in sections 189.14 and

137-33  189.18 of this act, be used to employ teachers to comply with the

137-34  required ratio of pupils to teachers, as set forth in NRS 388.700, in

137-35  grades 1 and 2 and in selected kindergartens with pupils who are

137-36  considered at risk of failure by the Superintendent of Public

137-37  Instruction and to maintain the current ratio of pupils per teacher in

137-38  grade 3. Expenditures for the class-size reduction program must be

137-39  accounted for in a separate category of expenditure in the State

137-40  Distributive School Account.

137-41    2.  Except as otherwise provided in sections 189.14 and 189.18

137-42  of this act, the money appropriated by subsection 1 must be used to

137-43  pay the salaries and benefits of not less than 1,887 teachers

137-44  employed by school districts to meet the required pupil-teacher

137-45  ratios in the 2003-2004 school year.

138-1     3.  Any remaining balance of the sum appropriated by

138-2  subsection 1 must not be committed for expenditure after June 30,

138-3  2004, and must be transferred and added to the money appropriated

138-4  to the State Distributive School Account pursuant to section 189.12

138-5  of this act for the 2004-2005 fiscal year, and may be expended as

138-6  that money is expended.

138-7     Sec. 189.12.  1.  There is hereby appropriated from the State

138-8  General Fund to the State Distributive School Account the sum of

138-9  $117,142,553 for distribution by the Superintendent of Public

138-10  Instruction to the county school districts for Fiscal Year 2004-2005

138-11  which must, except as otherwise provided in sections 189.14 and

138-12  189.18 of this act, be used to employ teachers to comply with the

138-13  required ratio of pupils to teachers, as set forth in NRS 388.700, in

138-14  grades 1 and 2 and in selected kindergartens with pupils who are

138-15  considered at risk of failure by the Superintendent of Public

138-16  Instruction and to maintain the current ratio of pupils per teacher in

138-17  grade 3. Expenditures for the class-size reduction program must be

138-18  accounted for in a separate category of expenditure in the State

138-19  Distributive School Account.

138-20    2.  Except as otherwise provided in sections 189.14 and 189.18

138-21  of this act, the money appropriated by subsection 1 must be used to

138-22  pay the salaries and benefits of not less than 1,953 teachers

138-23  employed by school districts to meet the required pupil-teacher

138-24  ratios in the 2004-2005 school year.

138-25    3.  Any remaining balance of the sum appropriated by

138-26  subsection 1, including any money added thereto pursuant to section

138-27  189.10 of this act, must not be committed for expenditure after

138-28  June 30, 2005, and reverts to the State General Fund as soon as all

138-29  payments of money committed have been made.

138-30    Sec. 189.14.  1.  Except as otherwise provided in subsection

138-31  2, the board of trustees of each county school district:

138-32    (a) Shall file a plan with the Superintendent of Public Instruction

138-33  describing how the money appropriated by sections 189.10 and

138-34  189.12 of this act will be used to comply with the required ratio of

138-35  pupils to teachers in kindergarten and grades 1, 2 and 3; or

138-36    (b) May, after receiving approval of the plan from the

138-37  Superintendent of Public Instruction, use the money appropriated by

138-38  sections 189.10 and 189.12 of this act to carry out an alternative

138-39  program for reducing the ratio of pupils per teacher or to carry out

138-40  programs of remedial education that have been found to be effective

138-41  in improving pupil achievement in grades 1, 2 and 3, so long as the

138-42  combined ratio of pupils per teacher in the aggregate of kindergarten

138-43  and grades 1, 2 and 3 of the school district does not exceed the

138-44  combined ratio of pupils per teacher in the aggregate of kindergarten

138-45  and grades 1, 2 and 3 of the school district in the 2000-2001 school

139-1  year. The plan approved by the Superintendent of Public Instruction

139-2  must describe the method to be used by the school district to

139-3  evaluate the effectiveness of the alternative program or remedial

139-4  programs in improving pupil achievement.

139-5     2.  In lieu of complying with subsection 1, the board of trustees

139-6  of a school district that is located in a county whose population is

139-7  less than 100,000 may, after receiving approval of the plan from the

139-8  Superintendent of Public Instruction, use the money appropriated by

139-9  sections 189.10 and 189.12 of this act to carry out a program in

139-10  which alternative pupil-teacher ratios are carried out in grades 1

139-11  through 5 or grades 1 through 6, as applicable. Alternative ratios for

139-12  grade 6 may only be approved for those school districts that include

139-13  grade 6 in elementary school. The alternative pupil-teacher ratios

139-14  shall not:

139-15    (a) Exceed 22 to 1 in grades 1, 2 and 3; and

139-16    (b) Exceed 25 to 1 in grades 4 and 5 or grades 4, 5 and 6, as

139-17  applicable.

139-18    3.  If a school district receives approval to carry out programs

139-19  of remedial education pursuant to paragraph (b) of subsection 1 or to

139-20  carry out alternative pupil-teacher ratios pursuant to subsection 2,

139-21  the school district shall evaluate the effectiveness of the alternative

139-22  program. The evaluation must include, without limitation, the effect

139-23  of the alternative program on:

139-24    (a) Team-teaching;

139-25    (b) Pupil discipline; and

139-26    (c) The academic achievement of pupils.

139-27    4.  A school district shall submit a written report of the results

139-28  of the evaluation to the Superintendent of Public Instruction on or

139-29  before December 1 of each year for the immediately preceding

139-30  school year. The Superintendent of Public Instruction shall

139-31  summarize the results of the evaluations and report the findings in

139-32  an interim report to the Legislative Committee on Education on or

139-33  before February 16, 2004.

139-34    5.  On or before February 1, 2005, the Superintendent of Public

139-35  Instruction shall submit a final written report of the results of the

139-36  evaluations of alternative class-size reduction programs to the

139-37  Legislative Bureau of Educational Accountability and Program

139-38  Evaluation. On or before February 15, 2005, the Legislative Bureau

139-39  of Educational Accountability and Program Evaluation shall submit

139-40  a copy of the written report to the Director of the Legislative

139-41  Counsel Bureau for transmission to the 73rd Session of the Nevada

139-42  Legislature.

139-43    6.  The interim report required pursuant to subsection 4 and the

139-44  final written report required pursuant to subsection 5 must include,

139-45  without limitation:

140-1     (a) The number of school districts for which an alternative class-

140-2  size reduction program was approved;

140-3     (b) A description of the approved alternative class-size reduction

140-4  programs; and

140-5     (c) The effect of the alternative class-size reduction programs

140-6  on:

140-7         (1) Team teaching;

140-8         (2) Pupil discipline; and

140-9         (3) The academic achievement of pupils.

140-10    Sec. 189.16.  1.  During the 2003-2005 biennium, a school

140-11  district that is located in a county whose population is 100,000 or

140-12  more shall study the current class-sizes in the school district for

140-13  grades 1 to 5, inclusive, to determine whether alternative pupil-

140-14  teacher ratios may:

140-15    (a) Improve the academic achievement of pupils;

140-16    (b) Decrease pupil discipline; or

140-17    (c) Decrease or eliminate team-teaching in grades 1 and 2.

140-18    2.  In conducting the study, the school district shall consider the

140-19  costs that would be associated with carrying out the alternative

140-20  pupil-teacher ratios, including, without limitation, the:

140-21    (a) Number of additional classrooms needed; and

140-22    (b) Number of additional teachers needed.

140-23    3.  On or before February 15, 2005, each school district that

140-24  conducts a study of alternative pupil-teacher ratios pursuant to this

140-25  section shall submit a written report of its findings concerning

140-26  alternative pupil-teacher ratios to the:

140-27    (a) Director of the Legislative Counsel Bureau for transmission

140-28  to the 73rd Session of the Nevada Legislature;

140-29    (b) Legislative Bureau of Educational Accountability and

140-30  Program Evaluation; and

140-31    (c) State Board of Education.

140-32    Sec. 189.18.  1.  The money appropriated for class-size

140-33  reduction pursuant to sections 189.10 and 189.12 of this act:

140-34    (a) May be applied first to pupils considered most at risk of

140-35  failure.

140-36    (b) Must not be used to settle or arbitrate disputes between a

140-37  recognized organization representing employees of a school district

140-38  and the school district, or to settle any negotiations.

140-39    (c) Must not be used to adjust the district-wide schedules of

140-40  salaries and benefits of the employees of a school district.

140-41    2.  The money appropriated for class-size reduction pursuant to

140-42  sections 189.10 and 189.12 of this act must not be distributed to a

140-43  school district unless that school district has:

140-44    (a) Filed with the Department of Education a plan for achieving

140-45  the required ratio set forth in NRS 388.700; and

141-1     (b) Demonstrated that, from resources of the school district

141-2  other than allocations received from the State Distributive School

141-3  Account for class-size reduction, a sufficient number of classroom

141-4  teachers have been employed to maintain the average pupil-teacher

141-5  ratio that existed for each grade for grades 1, 2 and 3, in that school

141-6  district for the 3 school years immediately preceding the start of the

141-7  class-size reduction program in the 1990-1991 school year. In

141-8  addition, if a school district uses the allocations received from the

141-9  State Distributive School Account for class-size reduction to carry

141-10  out an alternative class-size reduction program as set forth in

141-11  subsection 2 of section 189.14 of this act, a sufficient number of

141-12  teachers have been employed to maintain the average pupil-teacher

141-13  ratio that existed in each grade so reduced, in that school district for

141-14  the 3 years immediately preceding the implementation of the

141-15  alternative program.

141-16    Sec. 189.20.  In no event may the alternative pupil-teacher

141-17  ratios authorized pursuant to subsection 2 of section 189.14 of this

141-18  act be carried out beyond the 2003-2005 biennium unless the 73rd

141-19  Session of the Nevada Legislature determines that the alternative

141-20  pupil-teacher ratios may be carried out after June 30, 2005.

141-21    Sec. 189.21.  Notwithstanding the provisions of section 164.50

141-22  of this act, the Department of Education, the Budget Division of the

141-23  Department of Administration and the Fiscal Analysis Division of

141-24  the Legislative Counsel Bureau shall carry out the provisions of

141-25  subsections 1 and 2 of that section for fiscal year 2003-2004 as soon

141-26  as practicable after the effective date of that section.

141-27    Sec. 189.22.  The basic support guarantee for school districts

141-28  for operating purposes for the 2003-2004 Fiscal Year is an estimated

141-29  weighted average of $4,295 per pupil. For each respective school

141-30  district, the basic support guarantee per pupil for the 2003-2004

141-31  Fiscal Year is:

 

141-32  Carson City................................... $4,923

141-33  Churchill County......................... $5,418

141-34  Clark County................................ $4,127

141-35  Douglas County........................... $4,541

141-36  Elko County................................. $5,307

141-37  Esmeralda County........................ $9,169

141-38  Eureka County............................. $3,495

141-39  Humboldt County........................ $5,362

141-40  Lander County.............................. $4,836

141-41  Lincoln County............................ $7,943

141-42  Lyon County................................. $5,553

141-43  Mineral County............................ $6,012

141-44  Nye County................................... $5,561

142-1  Pershing County............................ $6,385

142-2  Storey County............................... $7,082

142-3  Washoe County............................. $4,161

142-4  White Pine County........................ $6,164

142-5     Sec. 189.24.  1.  The basic support guarantee for school

142-6  districts for operating purposes for the 2004-2005 Fiscal Year is an

142-7  estimated weighted average of $4,424 per pupil.

142-8     2.  On or before April 1, 2004, the Department of Taxation shall

142-9  provide a certified estimate of the assessed valuation for each school

142-10  district for the 2004-2005 Fiscal Year. The assessed valuation for

142-11  each school district must be that which is taxable for purposes of

142-12  providing revenue to school districts, including any assessed

142-13  valuation attributable to the net proceeds of minerals derived from

142-14  within the boundaries of the district.

142-15    3.   Pursuant to NRS 362.115, on or before April 25 of each

142-16  year, the Department of Taxation shall provide an estimate of the

142-17  net proceeds of minerals based upon statements required of mine

142-18  operators.

142-19    4.  For purposes of establishing the basic support guarantee, the

142-20  estimated basic support guarantees for each school district for the

142-21  2004-2005 Fiscal Year for operating purposes are:

 

142-22                             Basic                       Estimated

142-23                           Support                         Basic

142-24                         GuaranteeEstimated   Support

142-25                            Before  Ad ValoremGuarantee

142-26  School DistrictAdjustmentAdjustmentas Adjusted

142-27  Carson City      $4,462        $643        $5,105

142-28  Churchill County $5,094   $514        $5,608

142-29  Clark County   $3,328        $921        $4,249

142-30  Douglas County$3,196     $1,451      $4,647

142-31  Elko County     $5,004        $508        $5,512

142-32  Esmeralda County$6,596$2,987      $9,583

142-33  Eureka County$(5,236)    $9,304      $4,068

142-34  Humboldt County$5,006   $642        $5,648

142-35  Lander County $3,741      $1,328      $5,069

142-36  Lincoln County $7,519      $664        $8,183

142-37  Lyon County    $5,149        $593        $5,742

142-38  Mineral County $5,792      $473        $6,265

142-39  Nye County      $4,888        $877        $5,765

142-40  Pershing County $5,714     $949        $6,663

142-41  Storey County $5,559      $1,848      $7,407

142-42  Washoe County $3,393      $908        $4,301

142-43  White Pine County            $5,915        $482  $6,397

 

143-1     5.  The ad valorem adjustment may be made only to take into

143-2  account the difference in the assessed valuation and the estimated

143-3  enrollment of the school district between the amount estimated as of

143-4  April 1, 2003, and the amount estimated as of April 1, 2004, for the

143-5  2004-2005 Fiscal Year. Estimates of net proceeds of minerals

143-6  received from the Department of Taxation on or before April 25

143-7  pursuant to subsection 3 must be taken into consideration in

143-8  determining the adjustment.

143-9     6.  Upon receipt of the certified estimates of assessed valuations

143-10  as of April 1, 2004, from the Department of Taxation, the

143-11  Department of Education shall recalculate the amount of ad valorem

143-12  adjustment and the tentative basic support guarantee for operating

143-13  purposes for the 2004-2005 Fiscal Year by April 15, 2004. The final

143-14  basic support guarantee for each school district for the 2004-2005

143-15  Fiscal Year is the amount, which is recalculated for the 2004-2005

143-16  Fiscal Year pursuant to this section, taking into consideration

143-17  estimates of net proceeds of minerals received from the Department

143-18  of Taxation on or before April 25, 2004. The basic support

143-19  guarantee recalculated pursuant to this section must be calculated

143-20  before May 31, 2004.

143-21    Sec. 189.26.  1.  The basic support guarantee for each special

143-22  education program unit that is maintained and operated for at least 9

143-23  months of a school year is $31,811 in the 2003-2004 Fiscal Year

143-24  and $32,447 in the 2004-2005 Fiscal Year, except as limited by

143-25  subsection 2.

143-26    2.  The maximum number of units and amount of basic support

143-27  for special education program units within each of the school

143-28  districts, before any reallocation pursuant to NRS 387.1221, for the

143-29  Fiscal Years 2003-2004 and 2004-2005 are:

 

143-30                    Allocation of Special Education Units

143-31                           2003-2004         2004-2005

143-32  DISTRICT  Units    AmountUnits    Amount

143-33  Carson City     82$2,608,502    84$2,725,548

143-34  Churchill County45$1,431,49546$1,492,562

143-35  Clark County1,594$50,706,7341,661$53,894,467

143-36  Douglas County 64$2,035,90465$2,109,055

143-37  Elko County    80$2,544,880    80$2,595,760

143-38  Esmeralda County               2$63,622           2   $64,894

143-39  Eureka County 4  $127,244       4  $129,788

143-40  Humboldt County             30$954,330       30   $973,410

143-41  Lander County12  $381,732     12  $389,364

143-42  Lincoln County17$540,787     17  $551,599

143-43  Lyon County   56$1,781,416    57$1,849,479

143-44  Mineral County12$381,732     12  $389,364

144-1  Nye County      47$1,495,117    50$1,622,350

144-2  Pershing County 14$445,354    14  $454,258

144-3  Storey County    8  $254,488       8  $259,576

144-4  Washoe County 491$15,619,201510$16,547,970

144-5  White Pine County            17$540,787       16   $519,152

144-6  Subtotal      2,575$81,913,3252,668$86,568,596

144-7  Reserved by State

144-8  Board of Education           40  $1,272,440     40      $1,297,880

144-9  TOTAL       2,615$83,185,7652,708$87,866,476

 

144-10    3.  The State Board of Education shall reserve 40 special

144-11  education program units in each fiscal year of the 2003-2005

144-12  biennium, to be allocated to school districts by the State Board of

144-13  Education to meet additional needs that cannot be met by the

144-14  allocations provided in subsection 2 to school districts for that fiscal

144-15  year. In addition, charter schools in this state are authorized to apply

144-16  directly to the Department of Education for the reserved special

144-17  education program units, which may be allocated upon approval of

144-18  the State Board of Education.

144-19    4.  Notwithstanding the provisions of subsections 2 and 3, the

144-20  State Board of Education is authorized to spend from the State

144-21  Distributive School Account up to $181,067 in the Fiscal Year

144-22  2003-2004 for 5.69 special education program units and $190,877 in

144-23  the Fiscal Year 2004-2005 for 5.88 special education program units

144-24  for instructional programs incorporating educational technology for

144-25  gifted and talented pupils. Any school district may submit a written

144-26  application to the Department of Education requesting one or more

144-27  of the units for gifted and talented pupils. For each fiscal year of the

144-28  2003-2005 biennium, the Department will award the units for gifted

144-29  and talented pupils based on a review of applications received from

144-30  school districts.

144-31    Sec. 189.28.  1.  There is hereby appropriated from the State

144-32  General Fund to the State Distributive School Account in the State

144-33  General Fund created pursuant to NRS 387.030:

144-34  For the 2003-2004 Fiscal Year$637,789,627

144-35  For the 2004-2005 Fiscal Year$767,086,697

144-36    2.  The money appropriated by subsection 1 must be:

144-37    (a) Expended in accordance with NRS 353.150 to 353.245,

144-38  inclusive, concerning the allotment, transfer, work program and

144-39  budget; and

144-40    (b) Work-programmed for the 2 separate Fiscal Years 2003-

144-41  2004 and 2004-2005, as required by NRS 353.215. Work programs

144-42  may be revised with the approval of the Governor upon the

144-43  recommendation of the Chief of the Budget Division of the

144-44  Department of Administration.

145-1     3.  Transfers to and from allotments must be allowed and made

145-2  in accordance with NRS 353.215 to 353.225, inclusive, after

145-3  separate considerations of the merits of each request.

145-4     4.  The sums appropriated by subsection 1 are available for

145-5  either fiscal year or may be transferred to Fiscal Year 2002-2003.

145-6  Money may be transferred from one fiscal year to another with the

145-7  approval of the Governor upon the recommendation of the Chief of

145-8  the Budget Division of the Department of Administration. If funds

145-9  appropriated by subsection 1 are transferred to Fiscal Year

145-10  2002-2003, any remaining funds in the State Distributive School

145-11  Account after all obligations have been met that are not subject to

145-12  reversion to the State General Fund must be transferred back to

145-13  Fiscal Year 2003-2004. Any amount transferred back to Fiscal Year

145-14  2003-2004 must not exceed the amount originally transferred to

145-15  Fiscal Year 2002-2003.

145-16    5.  Any remaining balance of the appropriation made by

145-17  subsection 1 for the 2003-2004 Fiscal Year must be transferred and

145-18  added to the money appropriated for the 2004-2005 Fiscal Year and

145-19  may be expended as that money is expended.

145-20    6.  Any remaining balance of the appropriation made by

145-21  subsection 1 for the 2004-2005 Fiscal Year, including any money

145-22  added thereto pursuant to the provisions of subsections 3 and 5,

145-23  must not be committed for expenditure after June 30, 2005, and

145-24  reverts to the State General Fund as soon as all payments of money

145-25  committed have been made.

145-26    Sec. 189.30.  1.  Expenditure of $203,448,548 by the

145-27  Department of Education from money in the State Distributive

145-28  School Account that was not appropriated from the State General

145-29  Fund is hereby authorized during the fiscal year beginning July 1,

145-30  2003.

145-31    2.  Expenditure of $142,024,404 by the Department of

145-32  Education from money in the State Distributive School Account that

145-33  was not appropriated from the State General Fund is hereby

145-34  authorized during the fiscal year beginning July 1, 2004.

145-35    3.  For purposes of accounting and reporting, the sums

145-36  authorized for expenditure by subsections 1 and 2 are considered to

145-37  be expended before any appropriation is made to the State

145-38  Distributive School Account from the State General Fund.

145-39    4.  The money authorized to be expended by subsections 1 and

145-40  2 must be expended in accordance with NRS 353.150 to 353.245,

145-41  inclusive, concerning the allotment, transfer, work program and

145-42  budget. Transfers to and from allotments must be allowed and made

145-43  in accordance with NRS 353.215 to 353.225, inclusive, after

145-44  separate consideration of the merits of each request.

146-1     5.  The Chief of the Budget Division of the Department of

146-2  Administration may, with the approval of the Governor, authorize

146-3  the augmentation of the amounts authorized for expenditure by the

146-4  Department of Education, in subsections 1 and 2, for the purpose of

146-5  meeting obligations of the State incurred under chapter 387 of NRS

146-6  with amounts from any other state agency, from any agency of local

146-7  government, from any agency of the Federal Government or from

146-8  any other source that he determines is in excess of the amount taken

146-9  into consideration by this act. The Chief of the Budget Division of

146-10  the Department of Administration shall reduce any authorization

146-11  whenever he determines that money to be received will be less than

146-12  the amount authorized in subsections 1 and 2.

146-13    Sec. 189.32.  During each of the Fiscal Years 2003-2004 and

146-14  2004-2005, whenever the State Controller finds that current claims

146-15  against the State Distributive School Account in the State General

146-16  Fund exceed the amount available in the Account to pay those

146-17  claims, he may advance temporarily from the State General Fund to

146-18  the State Distributive School Account the amount required to pay

146-19  the claims, but not more than the amount expected to be received in

146-20  the current fiscal year from any source authorized for the State

146-21  Distributive School Account. No amount may be transferred unless

146-22  requested by the Chief of the Budget Division of the Department of

146-23  Administration.

146-24    Sec. 189.34.  The Department of Education is hereby

146-25  authorized to spend from the State Distributive School Account the

146-26  sums of $16,926,569 for the 2003-2004 Fiscal Year and

146-27  $17,843,596 for the 2004-2005 Fiscal Year for the support of

146-28  courses which are approved by the Department of Education as

146-29  meeting the course of study for an adult standard high school

146-30  diploma as approved by the State Board of Education. In each fiscal

146-31  year of the 2003-2005 biennium, the sum authorized must be

146-32  allocated among the various school districts in accordance with a

146-33  plan or formula developed by the Department of Education to

146-34  ensure the money is distributed equitably and in a manner that

146-35  permits accounting for the expenditures of school districts.

146-36    Sec. 189.36.  The Department of Education is hereby

146-37  authorized to provide from the State Distributive School Account

146-38  the sum of $50,000 to each of the 17 school districts in each fiscal

146-39  year of the 2003-2005 biennium to support special counseling

146-40  services for elementary school pupils at risk of failure.

146-41    Sec. 189.38.  The amounts of the guarantees set forth in

146-42  sections 189.22 and 189.24 of this act may be reduced to effectuate

146-43  a reserve required pursuant to NRS 353.225.

146-44    Sec. 189.40.  1.  The Department of Education shall transfer

146-45  from the State Distributive School Account to the school districts

147-1  specified in this section the following sums for Fiscal Years

147-2  2003-2004 and 2004-2005:

 

147-3  School District      2003-20042004-2005

147-4  Clark County School District$4,532,532   $4,552,361

147-5  Douglas County School District$1,146,374  $1,175,848

147-6  Elko County School District$1,291,907$1,295,158

147-7  Washoe County School District$1,847,128   $1,913,468

147-8                                 $8,817,941$8,936,835

 

147-9     2.  A school district that receives an allocation pursuant to

147-10  subsection 1 shall:

147-11    (a) Use the money to maintain and continue the operation of a

147-12  regional training program for the professional development of

147-13  teachers and administrators established by the school district

147-14  pursuant to NRS 391.512; and

147-15    (b) Use the money to maintain and continue the operation of the

147-16  Nevada Early Literacy Intervention Program through the regional

147-17  training program established pursuant to paragraph (a).

147-18    3.  Any remaining balance of the transfers made by subsection

147-19  1 for the 2003-2004 Fiscal Year must be added to the money

147-20  received by the school districts for the 2004-2005 Fiscal Year and

147-21  may be expended as that money is expended. Any remaining

147-22  balance of the transfers made by subsection 1 for the 2004-2005

147-23  Fiscal Year, including any money added from the transfer for the

147-24  previous fiscal year, must not be committed for expenditure after

147-25  June 30, 2005, and reverts to the State Distributive School Account

147-26  as soon as all payments of money committed have been made.

147-27    Sec. 189.42.  1.  The Legislative Bureau of Educational

147-28  Accountability and Program Evaluation is hereby authorized to

147-29  receive from the State Distributive School Account to spend for an

147-30  evaluation of the regional training programs for the professional

147-31  development of teachers and administrators established pursuant to

147-32  NRS 391.512:

147-33  For Fiscal Year 2003-2004 ... $100,000

147-34  For Fiscal Year 2004-2005 ... $100,000

147-35    2.  Any remaining balance of the sums authorized for

147-36  expenditure by subsection 1 for the 2003-2004 Fiscal Year must be

147-37  added to the money authorized for expenditure for the 2004-2005

147-38  Fiscal Year and may be expended as that money is expended. Any

147-39  remaining balance of the sums authorized for expenditure pursuant

147-40  to subsection 1 for the 2004-2005 Fiscal Year, including any money

147-41  added from the authorization for the previous fiscal year, must not

147-42  be committed for expenditure after June 30, 2005, and reverts to the

148-1  State Distributive School Account as soon as all payments of money

148-2  committed have been made.

148-3     Sec. 189.44.  1.  The Department of Education shall transfer

148-4  from the State Distributive School Account to the Statewide Council

148-5  for the Coordination of the Regional Training Programs created by

148-6  NRS 391.516 the sum of $80,000 in each Fiscal Year 2003-2004

148-7  and 2004-2005 for additional training opportunities for educational

148-8  administrators in Nevada.

148-9     2.  The Statewide Council shall use the money:

148-10    (a) To support the goals of Nevada Project LEAD (Leadership

148-11  in Educational Administration Development), as established through

148-12  the Department of Educational Leadership in the College of

148-13  Education, located at the University of Nevada, Reno. In supporting

148-14  the goals of Nevada Project LEAD, the Statewide Council shall:

148-15        (1) Disseminate research-based knowledge related to

148-16  effective educational leadership behaviors and skills; and

148-17        (2) Develop, support and maintain on-going activities,

148-18  programs, training and networking opportunities.

148-19    (b) For purposes of providing additional training for educational

148-20  administrators, including, without limitation, paying:

148-21        (1) Travel expenses of administrators who attend the training

148-22  program;

148-23        (2) Travel and per-diem expenses for any consultants

148-24  contracted to provide additional training; and

148-25        (3) Any charges to obtain a conference room for the

148-26  provision of the additional training.

148-27    (c) To supplement and not replace the money that the school

148-28  district, Nevada Project LEAD or the regional training program

148-29  would otherwise expend for training for administrators as described

148-30  in this section.

148-31    3.  Any remaining balance of the transfers made by subsection

148-32  1 for the 2003-2004 Fiscal Year must be added to the money

148-33  received by the Statewide Council for the 2004-2005 Fiscal Year

148-34  and may be expended as that money is expended. Any remaining

148-35  balance of the transfers made by subsection 1 for the 2004-2005

148-36  Fiscal Year, including any money added from the transfer for the

148-37  previous fiscal year, must not be committed for expenditure after

148-38  June 30, 2005, and reverts to the State Distributive School Account

148-39  as soon as all payments of money committed have been made.

148-40    Sec. 189.46.  1.  The Department of Education shall transfer

148-41  from the State Distributive School Account the following sums for

148-42  remedial education programs for certain schools:

148-43  For Fiscal Year 2003-2004. $5,179,109

148-44  For Fiscal Year 2004-2005 $5,013,874

149-1  The money allocated must be used to provide remedial education

149-2  programs that have been approved by the Department as being

149-3  effective in improving pupil achievement.

149-4     2.  A school may submit an application to the Department of

149-5  Education on or before November 1 of each fiscal year for

149-6  transmission to the State Board of Examiners for an allocation from

149-7  the amount authorized by subsection 1 if the school:

149-8     (a) Receives a designation as demonstrating need for

149-9  improvement.

149-10    (b) Did not receive a designation as demonstrating need for

149-11  improvement, but the school failed to meet adequate yearly

149-12  progress; or

149-13    (c) Did not receive a designation as demonstrating need for

149-14  improvement, but more than 40 percent of the pupils enrolled in the

149-15  school received an average score below the 26th percentile on all

149-16  four subjects tested pursuant to NRS 389.015.

149-17    3.  The Department of Education shall, in consultation with the

149-18  Budget Division of the Department of Administration and the

149-19  Legislative Bureau of Educational Accountability and Program

149-20  Evaluation, develop a form for such applications. The form must

149-21  include, without limitation, a notice that money received by a school

149-22  to implement or continue remedial education programs that have

149-23  been approved by the Department as being effective in improving

149-24  pupil achievement will be used to implement or continue the

149-25  programs in a manner that has been approved by the vendor of the

149-26  remedial program.

149-27    4.  Upon receipt of an application submitted pursuant to

149-28  subsection 2, the Department of Education shall review the

149-29  application jointly with the Budget Division of the Department of

149-30  Administration and the Legislative Bureau of Educational

149-31  Accountability and Program Evaluation. The Department of

149-32  Education shall transmit the application to the State Board

149-33  of Examiners with the recommendation of the Department of

149-34  Education concerning the allocation of money based upon each

149-35  application so received. The State Board of Examiners, or the Clerk

149-36  of the Board if authorized by the Board to act on its behalf, shall

149-37  consider each such application and, if it finds that an allocation

149-38  should be made, recommend the amount of the allocation to the

149-39  Interim Finance Committee. The Interim Finance Committee shall

149-40  consider each such recommendation, but is not bound to follow the

149-41  recommendation of the State Board of Examiners when determining

149-42  the allocation to be received by a school. In determining the amount

149-43  of the allocation, the State Board of Examiners and the Interim

149-44  Finance Committee shall consider:

150-1     (a) The total number of pupils enrolled in the school who failed

150-2  to meet adequate yearly progress;

150-3     (b) The percentage of pupils enrolled in the school who failed to

150-4  meet adequate yearly progress;

150-5     (c) The total number of subgroups of pupils, as prescribed by the

150-6  No Child Left Behind Act of 2001, 20 U.S.C. §§ 6301 et seq.,

150-7  enrolled in the school who failed to meet adequate yearly progress;

150-8  and

150-9     (d) The financial need of the particular school.

150-10    5.  In addition to the considerations set forth in subsection 4, in

150-11  determining whether to approve an application for a school that has

150-12  received an allocation in the immediately preceding year and in

150-13  determining the amount of the allocation for such a school, the State

150-14  Board of Examiners and the Interim Finance Committee shall

150-15  consider whether the school has carried out the program of remedial

150-16  study for which it received an allocation in a manner that has been

150-17  approved by the vendor of the remedial program and whether the

150-18  program has been successful, as measured by the academic

150-19  achievement of the pupils enrolled in the school on the examinations

150-20  administered pursuant to NRS 389.015 or 389.550 and any

150-21  assessments related to the program of remedial study.

150-22    6.  A school that receives an allocation of money pursuant to

150-23  this section shall use the money to:

150-24    (a) Pay the costs incurred by the school in providing the

150-25  program of remedial study required by NRS 385.389. The money

150-26  must first be applied to those pupils who failed to meet adequate

150-27  yearly progress.

150-28    (b) Pay for the salaries, training or other compensation of

150-29  teachers and other educational personnel to provide the program

150-30  of remedial study, instructional materials required for the program

150-31  of remedial study, equipment necessary to offer the program of

150-32  remedial study and all other additional operating costs attributable to

150-33  the program of remedial study, to the extent that the training,

150-34  materials and equipment are those that are approved by the vendor

150-35  of the remedial program.

150-36    (c) Supplement and not replace the money the school would

150-37  otherwise expend for programs of remedial study.

150-38    7.  Before a school amends a plan for expenditure of an

150-39  allocation of money received pursuant to this section, the school

150-40  district in which the school is located must submit the proposed

150-41  amendment to the Department of Education to receive approval

150-42  from the Department of Education, the Budget Division of the

150-43  Department of Administration and the Legislative Bureau of

150-44  Educational Accountability and Program Evaluation, or the Interim

150-45  Finance Committee.

151-1     8.  The sums authorized for expenditure in subsection 1 are

151-2  available for either fiscal year. Any remaining balance of those sums

151-3  must not be committed for expenditure after June 30, 2005, and

151-4  reverts to the State Distributive School Account as soon as all

151-5  payments of money committed have been made.

151-6     Sec. 189.48.  1.  The Department of Education shall transfer

151-7  from the State Distributive School Account the following sums for

151-8  supplemental services or tutoring for pupils in non-Title I schools

151-9  that failed to meet adequate yearly progress on the examinations

151-10  administered pursuant to NRS 389.550:

151-11  For the Fiscal Year 2003-2004$1,000,000

151-12  For the Fiscal Year 2004-2005 $1,500,000

151-13    2.  The supplemental services or tutoring for which money is

151-14  provided pursuant to this section must:

151-15    (a) Be conducted before or after school, on weekends, during the

151-16  summer or between sessions in schools with year-round school

151-17  calendars; and

151-18    (b) Be selected by the Department as an approved provider in

151-19  accordance with the No Child Left Behind Act of 2001, 20 U.S.C.

151-20  §§ 6301 et seq.

151-21    3.  A school may submit an application to the Department of

151-22  Education on or before November 1 of each fiscal year for

151-23  transmission to the State Board of Examiners for an allocation from

151-24  the amount authorized by subsection 1 if the school:

151-25    (a) Receives a designation as demonstrating need for

151-26  improvement; and

151-27    (b) Is not receiving money from Title I, 20 U.S.C. §§ 6301 et

151-28  seq.

151-29    4.  The Department of Education shall, in consultation with the

151-30  Budget Division of the Department of Administration and the

151-31  Legislative Bureau of Educational Accountability and Program

151-32  Evaluation, develop a form for such applications.

151-33    5.  Upon receipt of an application submitted pursuant to

151-34  subsection 3, the Department of Education shall review the

151-35  application jointly with the Budget Division of the Department of

151-36  Administration and the Legislative Bureau of Educational

151-37  Accountability and Program Evaluation. The Department

151-38  of Education shall transmit the application to the State Board of

151-39  Examiners with the recommendation of the Department of

151-40  Education concerning the allocation of money based upon each

151-41  application so received. The State Board of Examiners, or the Clerk

151-42  of the Board if authorized by the Board to act on its behalf, shall

151-43  consider each such application and, if it finds that an allocation

151-44  should be made, recommend the amount of the allocation to the

151-45  Interim Finance Committee. The Interim Finance Committee shall

152-1  consider each such recommendation, but is not bound to follow the

152-2  recommendation of the State Board of Examiners when determining

152-3  the allocation to be received by a school district.

152-4     6.  A school that receives an allocation of money pursuant to

152-5  this section shall use the money to:

152-6     (a) Provide supplemental services or tutoring that has been

152-7  selected and approved by the Department of Education.

152-8     (b) Pay the costs incurred by the school in providing the

152-9  supplemental services or tutoring. The money must be applied to

152-10  those pupils who failed to meet adequate yearly progress.

152-11    (c) Pay for the salaries, training or other compensation of

152-12  teachers and other educational personnel to provide the

152-13  supplemental services or tutoring, instructional materials required

152-14  for the program, equipment necessary to offer the program and all

152-15  other additional operating costs attributable to the program.

152-16    (d) Supplement and not replace the money the school district

152-17  would otherwise expend for supplemental services or tutoring.

152-18    7.  Before a school amends a plan for expenditure of an

152-19  allocation of money received pursuant to this section, the school

152-20  district in which the school is located must submit the proposed

152-21  amendment to the Department of Education to receive approval

152-22  from the Department of Education, the Budget Division of the

152-23  Department of Administration and the Legislative Bureau of

152-24  Educational Accountability and Program Evaluation, or the Interim

152-25  Finance Committee.

152-26    8.  The sums transferred pursuant to subsection 1 are available

152-27  for either fiscal year. Any remaining balance of those sums must not

152-28  be committed for expenditure after June 30, 2005, and reverts to the

152-29  State Distributive School Account as soon as all payments of money

152-30  committed have been made.

152-31    Sec. 189.50.  1.  The Department of Education shall transfer

152-32  from the State Distributive School Account the following sums for

152-33  early childhood education:

152-34  For the Fiscal Year 2003-2004$2,896,583

152-35  For the Fiscal Year 2004-2005$2,896,583

152-36    2.  Of the sums transferred pursuant to subsection 1, $301,000

152-37  in each fiscal year of the 2003-2005 biennium must be used for the

152-38  Classroom on Wheels Program.

152-39    3.  The remaining money transferred by subsection 1 must be

152-40  used by the Department of Education for competitive state grants to

152-41  school districts and community-based organizations for early

152-42  childhood education programs.

152-43    4.  To receive a grant of money pursuant to subsections 2 and 3,

152-44  school districts, community-based organizations and the Classroom

153-1  on Wheels Program must submit a comprehensive plan to the

153-2  Department of Education that includes, without limitation:

153-3     (a) A detailed description of the proposed early childhood

153-4  education program;

153-5     (b) A description of the manner in which the money will be

153-6  used, which must supplement and not replace the money that would

153-7  otherwise be expended for early childhood education programs; and

153-8     (c) A plan for the longitudinal evaluation of the program to

153-9  determine the effectiveness of the program on the academic

153-10  achievement of children who participate in the program.

153-11    5.  A school district, community-based organization or

153-12  Classroom on Wheels Program that receives a grant of money shall:

153-13    (a) Use the money to initiate or expand prekindergarten

153-14  education programs that meet the criteria set forth in the publication

153-15  of the Department of Education, entitled “August 2000 Public

153-16  Support for Prekindergarten Education For School Readiness in

153-17  Nevada.”

153-18    (b) Use the money to supplement and not replace the money that

153-19  the school district, community-based organization or Classroom on

153-20  Wheels Program would otherwise expend for early childhood

153-21  education programs, as described in this section.

153-22    (c) Use the money to pay for the salaries and other items directly

153-23  related to the instruction of pupils in the classroom.

153-24    (d) Submit a longitudinal evaluation of the program in

153-25  accordance with the plan submitted pursuant to paragraph (c) of

153-26  subsection 4.

153-27  The money must not be used to remodel classrooms or facilities or

153-28  for playground equipment.

153-29    6.  The Department of Education shall develop statewide

153-30  performance and outcome indicators to measure the effectiveness of

153-31  the early childhood education programs for which grants of money

153-32  were awarded pursuant to this section. The indicators must include,

153-33  without limitation:

153-34    (a) Longitudinal measures of the developmental progress of

153-35  children before and after their completion of the program;

153-36    (b) Longitudinal measures of parental involvement in the

153-37  program before and after completion of the program; and

153-38    (c) The percentage of participants who drop out of the program

153-39  before completion.

153-40    7.  The Department of Education shall review the evaluations of

153-41  the early childhood education programs submitted by each school

153-42  district, community-based organization and the Classroom on

153-43  Wheels Program pursuant to paragraph (d) of subsection 5 and

153-44  prepare a compilation of the evaluations for inclusion in the report

153-45  submitted pursuant to subsection 8.

154-1     8.  The Department of Education shall, on an annual basis,

154-2  provide a written report to the Governor, Legislative Committee on

154-3  Education and the Legislative Bureau of Educational Accountability

154-4  and Program Evaluation regarding the effectiveness of the early

154-5  childhood programs for which grants of money were received. The

154-6  report must include, without limitation:

154-7     (a) The number of grants awarded;

154-8     (b) An identification of each school district, community-based

154-9  organization and the Classroom on Wheels Program that received a

154-10  grant of money and the amount of each grant awarded;

154-11    (c) For each school district, community based-organization and

154-12  the Classroom on Wheels Program that received a grant of money:

154-13        (1) The number of children who received services through a

154-14  program funded by the grant for each year that the program received

154-15  funding from the State for early childhood programs; and

154-16        (2) The average per child expenditure for the program for

154-17  each year the program received funding from the State for early

154-18  childhood programs;

154-19    (d) A compilation of the evaluations reviewed pursuant to

154-20  subsection 7 that includes, without limitation:

154-21        (1) A longitudinal comparison of the data showing the

154-22  effectiveness of the different programs; and

154-23        (2)  A description of the programs in this state that are the

154-24  most effective; and

154-25    (e) Any recommendations for legislation.

154-26    9.  Any balance of the sums transferred pursuant to subsection 1

154-27  remaining at the end of the respective fiscal years must not be

154-28  committed for expenditure after June 30 of the respective fiscal

154-29  years and reverts to the State Distributive School Account as soon as

154-30  all payments of money committed have been made.

154-31    Sec. 189.52.  1.  The Department of Education shall transfer

154-32  from the State Distributive School Account the following sums to

154-33  purchase one-fifth of a year of service for certain teachers in

154-34  accordance with NRS 391.165:

154-35  For the Fiscal Year 2003-2004$2,689,206

154-36  For the Fiscal Year 2004-2005$7,045,056

154-37    2.  The Department of Education shall distribute the money

154-38  appropriated by subsection 1 to the school districts to assist the

154-39  school districts with paying for the retirement credit for certain

154-40  teachers in accordance with NRS 391.165. The amount of money

154-41  distributed to each school district must be proportionate to the total

154-42  costs of paying for the retirement credit pursuant to NRS 391.165

154-43  for each fiscal year. If insufficient money is available from the

154-44  appropriation to pay the total costs necessary to pay the retirement

155-1  credit for each fiscal year, the school district shall pay the difference

155-2  to comply with NRS 391.165.

155-3     3.  Any balance of the sums appropriated by subsection 1

155-4  remaining at the end of the respective fiscal years must not be

155-5  committed for expenditure after June 30 of the respective fiscal

155-6  years and reverts to the State General Fund as soon as all payments

155-7  of money committed have been made.

155-8     Sec. 189.54.  1.  The Department of Education shall transfer

155-9  from the State Distributive School Account the following sum to

155-10  purchase one-fifth of a year of service for certain licensed

155-11  educational personnel in accordance with NRS 391.165:

155-12  For the Fiscal Year 2004-2005$5,732,643

155-13    2.  The Department of Education shall distribute the money

155-14  appropriated by subsection 1 to the school districts to assist the

155-15  school districts with paying for the retirement credit for certain

155-16  licensed educational personnel in accordance with NRS 391.165.

155-17  The amount of money distributed to each school district must be

155-18  proportionate to the total costs of paying for the retirement credit

155-19  pursuant to NRS 391.165 for each fiscal year. If insufficient money

155-20  is available to pay the total costs necessary to pay the retirement

155-21  credit for each fiscal year, the school district shall pay the difference

155-22  to comply with NRS 391.165.

155-23    3.  Any remaining balance of the appropriation made by

155-24  subsection 1 must not be committed for expenditure after June 30,

155-25  2005, and reverts to the State General Fund as soon as all payments

155-26  of money committed have been made.

155-27    Sec. 189.56.  Of the amounts included in the basic support

155-28  guarantee amounts enumerated in sections 189.22 and 189.24 of this

155-29  act, $64,425,447 for Fiscal Year 2003-2004 and $66,721,434 for

155-30  Fiscal Year 2004-2005 must be expended for the purchase of

155-31  textbooks, instructional supplies and instructional hardware as

155-32  prescribed in section 164.50 of this act.

155-33    Sec. 189.58.  All funding remaining in the Fund for School

155-34  Improvement at the close of Fiscal Year 2002-2003 shall be

155-35  transferred to the budget for the State Distributive School Account

155-36  and shall be authorized for expenditure in that account.

155-37    Sec. 189.60.  The sums appropriated or authorized in sections

155-38  189.40 to 189.54, inclusive, of this act:

155-39    1.  Must be accounted for separately from any other money

155-40  received by the school districts of this state and used only for the

155-41  purposes specified in the applicable section of this act.

155-42    2.  May not be used to settle or arbitrate disputes between a

155-43  recognized organization representing employees of a school district

155-44  and the school district, or to settle any negotiations.

156-1     3.  May not be used to adjust the district-wide schedules of

156-2  salaries and benefits of the employees of a school district.

156-3     Sec. 189.62.  1.  The Department of Education shall transfer

156-4  from the State Distributive School Account the following sums for

156-5  special transportation costs to school districts:

156-6  For the 2003-2004 school year. $47,715

156-7  For the 2004-2005 school year. $47,715

156-8     2.  Pursuant to NRS 392.015, the Department of Education shall

156-9  use the money transferred in subsection 1 to reimburse school

156-10  districts for the additional costs of transportation for any pupil to a

156-11  school outside the school district in which his residence is located.

156-12    Sec. 189.64.  There is hereby appropriated from the State

156-13  General Fund to the State Distributive School Account created by

156-14  NRS 387.030 in the State General Fund the sum of $3,152,559 for

156-15  an unanticipated shortfall in money in Fiscal Year 2002-2003. This

156-16  appropriation is supplemental to that made by section 4 of chapter

156-17  565, Statutes of Nevada 2001, at page 2832 and to that made

156-18  pursuant to Assembly Bill No. 253 of the 72nd Legislative Session.

156-19    Sec. 189.66.  Each school district shall expend the revenue

156-20  made available through this act, as well as other revenue from state,

156-21  local and federal sources, in a manner that is consistent with NRS

156-22  288.150 and that is designed to attain the goals of the Legislature

156-23  regarding educational reform in this state, especially with regard to

156-24  assisting pupils in need of remediation and pupils who are not

156-25  proficient in the English language. Materials and supplies for

156-26  classrooms are subject to negotiation by employers with recognized

156-27  employee organizations.

156-28    Sec. 190.  1.  Section 170 of this act does not apply to any

156-29  license fees precollected pursuant to chapter 463 of NRS on or

156-30  before the effective date of that section.

156-31    2.  Sections 122.3, 122.4 and 122.5 of this act do not apply to

156-32  any taxes precollected pursuant to chapter 370 of NRS on or before

156-33  the effective date of those sections.

156-34    3.  Sections 122.1, 122.2 and 169.5 of this act do not affect the

156-35  amount of any license fees or taxes due for any period ending on or

156-36  before July 31, 2003.

156-37    4.  For a licensed gaming establishment that is exempt from the

156-38  payment of the casino entertainment tax imposed by NRS 463.401

156-39  before September 1, 2003, but is required to pay that tax on and

156-40  after that date, sections 171 and 172 of this act apply to any taxable

156-41  receipts that are collected pursuant to those sections on or after

156-42  September 1, 2003, and before January 1, 2004.

156-43    5.  Sections 65 to 100, inclusive, of this act apply to any taxable

156-44  receipts that are collected pursuant to the provisions of those

156-45  sections on or after January 1, 2004.

157-1     Sec. 191.  1.  The provisions of subsection 3 of section 186 of

157-2  this act do not:

157-3     (a)  Affect any rights, duties or liability of any person relating

157-4  to any taxes imposed pursuant to chapter 364A of NRS for any

157-5  period ending before October 1, 2003.

157-6     (b) Apply to the administration, collection and enforcement of

157-7  any taxes imposed pursuant to chapter 364A of NRS for any period

157-8  ending before October 1, 2003.

157-9     2.  The provisions of subsection 4 of section 186 of this act do

157-10  not:

157-11    (a)  Affect any rights, duties or liability of any person relating

157-12  to any taxes imposed pursuant to NRS 463.401 before January 1,

157-13  2004.

157-14    (b) Apply to the administration, collection and enforcement of

157-15  any taxes imposed pursuant to NRS 463.401 before January 1, 2004.

157-16    Sec. 192.  The Legislative Committee on Taxation, Public

157-17  Revenue and Tax Policy established by the provisions of section

157-18  156 of this act shall:

157-19    1.  Review and study:

157-20    (a) The impact, if any, that the imposition of the tax on live

157-21  entertainment imposed pursuant to section 78 of this act has had on

157-22  revenue received by the state and local governments from special

157-23  events conducted in this state.

157-24    (b) Whether promoters of special events are contracting with

157-25  entities in other states to hold the special events in those other states

157-26  as a result of the imposition of the tax.

157-27    (c) The loss of revenue, if any, from special events resulting

157-28  from the imposition of the tax.

157-29    (d) The feasibility and need for exempting such special events

157-30  from the tax.

157-31    (e) Standards and procedures that may be adopted for

157-32  determining whether special events should be exempt from the tax

157-33  and the qualifications for such an exemption.

157-34    2.  Submit a report of the results of its review and any

157-35  recommendations for legislation to the 73rd Session of the Nevada

157-36  Legislature.

157-37    Sec. 192.3.  The State Controller shall, on or before January 1,

157-38  2004, adopt such regulations as are necessary to carry out section

157-39  164.38 of this act.

157-40    Sec. 192.5.  The Nevada Tax Commission shall report to the

157-41  Legislative Committee on Taxation, Public Revenue and Tax Policy

157-42  periodically concerning any increase or decrease in the number and

157-43  subject of appeals filed with the Commission during the 2003-2005

157-44  biennium.

158-1     Sec. 193.  1.  This section and sections 110, 120, 121, 122,

158-2  122.3, 122.4, 122.5, 127, 130, 141, 143, 145, 154 to 161, inclusive,

158-3  164.10 to 164.34, inclusive, 166.5, 170, 185, 185.5, 185.7, 185.9,

158-4  187 to 188.7, inclusive, and 190 to 192.5, inclusive, of this act and

158-5  subsection 1 of section 186 of this act become effective upon

158-6  passage and approval.

158-7     2.  Sections 189.58 and 189.64 of this act become effective

158-8  upon passage and approval and apply retroactively to June 30, 2003.

158-9     3.  Sections 164.50, 164.60, 164.70, 165.2, 185.1, 185.3, 189,

158-10  189.10, 189.14 to 189.56, inclusive, 189.60, 189.62 and 189.66 of

158-11  this act become effective upon passage and approval and apply

158-12  retroactively to July 1, 2003.

158-13    4.  Sections 122.1, 122.2, 169.5 and 173.5 of this act become

158-14  effective on August 1, 2003.

158-15    5.  Sections 171 and 172 of this act and subsection 2 of section

158-16  186 of this act become effective:

158-17    (a) Upon passage and approval for the purpose of adopting

158-18  regulations and performing any other preparatory administrative

158-19  tasks that are necessary to carry out the provisions of this act; and

158-20    (b) On September 1, 2003, for all other purposes.

158-21    6.  Sections 1 to 10, inclusive, 11 to 50, inclusive, 51 to 63,

158-22  inclusive, 101 to 109, inclusive, 111 to 119, inclusive, 123 to 126,

158-23  inclusive, 128, 129, 131 to 140, inclusive, 147 to 153, inclusive,

158-24  163, 164, 165, 166, 167, 174, 176 to 179, inclusive, 181.30 to

158-25  181.50, inclusive, 183 and 183.3 of this act and subsection 3 of

158-26  section 186 of this act become effective:

158-27    (a) Upon passage and approval for the purpose of adopting

158-28  regulations and performing any other preparatory administrative

158-29  tasks that are necessary to carry out the provisions of this act; and

158-30    (b) On October 1, 2003, for all other purposes.

158-31    7.  Sections 10.5, 64 to 100, inclusive, 162, 164.38, 168, 169,

158-32  173, 173.7, 175, 180, 181 and 182 of this act and subsection 4 of

158-33  section 186 of this act become effective:

158-34    (a) Upon passage and approval for the purpose of adopting

158-35  regulations and performing any other preparatory administrative

158-36  tasks that are necessary to carry out the provisions of this act; and

158-37    (b) On January 1, 2004, for all other purposes.

158-38    8.  Sections 183.5 and 184 of this act become effective:

158-39    (a) Upon passage and approval for the purpose of adopting

158-40  regulations and performing any other preparatory administrative

158-41  tasks that are necessary to carry out the provisions of this act; and

158-42    (b) On July 1, 2004, for all other purposes.

158-43    9.  Sections 165.4 and 189.12 of this act become effective on

158-44  July 1, 2004.

158-45    10.  Sections 50.5, 109.5 and 119.5 of this act become effective:

159-1     (a) Upon passage and approval for the purpose of adopting

159-2  regulations and performing any other preparatory administrative

159-3  tasks that are necessary to carry out the provisions of this act; and

159-4     (b) On July 1, 2005, for all other purposes.

159-5     11.  Sections 142, 144 and 146 of this act become effective at

159-6  12:01 a.m. on October 1, 2029.

159-7     12.  Sections 154 to 160, inclusive, of this act expire by

159-8  limitation on June 30, 2005.

159-9     13.  Sections 141, 143 and 145 of this act expire by limitation

159-10  on September 30, 2029.

 

159-11  LEADLINES OF REPEALED SECTIONS

 

159-12    364A.010  Definitions.

159-13    364A.020  “Business” defined.

159-14    364A.030  “Commission” defined.

159-15    364A.040  “Employee” defined.

159-16    364A.050  “Wages” defined.

159-17    364A.060  Regulations of Nevada Tax Commission.

159-18    364A.070  Maintenance and availability of records of

159-19   business; penalty.

159-20    364A.080  Examination of records by Department; payment

159-21   of expenses of Department for examination of records outside

159-22   State.

159-23    364A.090  Authority of Executive Director to request

159-24   information to carry out chapter.

159-25    364A.100  Confidentiality of records and files of

159-26   Department.

159-27    364A.110  Business Tax Account: Deposits; refunds.

159-28    364A.120  Activities constituting business.

159-29    364A.130  Business license required; application for license;

159-30   activities constituting conduct of business.

159-31    364A.135  Revocation or suspension of business license for

159-32   failure to comply with statutes or regulations.

159-33    364A.140  Imposition, payment and amount of tax; filing

159-34   and contents of return.

159-35    364A.150  Calculation of total number of equivalent full

159-36  -time employees; exclusion of hours of certain employees with

159-37   lower incomes who received free child care from business.

159-38    364A.151  Exclusion of hours from calculation for

159-39   employment of pupil as part of program that combines work

159-40   and study.

160-1     364A.152  Responsibility of operator of facility for trade

160-2  shows or conventions to pay tax on behalf of participants who

160-3   do not have business license; exception.

160-4     364A.1525  Requirements to qualify as organization created

160-5   for religious, charitable or educational purposes.

160-6     364A.160  Exemption for natural person with no employees

160-7   during calendar quarter.

160-8     364A.170  Partial abatement of tax on new or expanded

160-9   business.

160-10    364A.175  Exemption for activities conducted pursuant to

160-11   certain contracts executed before July 1, 1991.

160-12    364A.180  Extension of time for payment; payment of

160-13   interest during period of extension.

160-14    364A.190  Payment of penalty or interest not required

160-15   under certain circumstances.

160-16    364A.230  Remedies of state are cumulative.

160-17    364A.240  Certification of excess amount collected; credit

160-18   and refund.

160-19    364A.250  Limitations on claims for refund or credit; form

160-20   and contents of claim; failure to file claim constitutes waiver;

160-21   service of notice of rejection of claim.

160-22    364A.260  Interest on overpayments; disallowance of

160-23   interest.

160-24    364A.270  Injunction or other process to prevent collection

160-25   of tax prohibited; filing of claim condition precedent to

160-26   maintaining action for refund.

160-27    364A.280  Action for refund: Time to sue; venue of action;

160-28   waiver.

160-29    364A.290  Right of appeal on failure of Department to mail

160-30   notice of action on claim; allocation of judgment for claimant.

160-31    364A.300  Allowance of interest in judgment for amount

160-32   illegally collected.

160-33    364A.310  Standing to recover.

160-34    364A.320  Action for recovery of erroneous refund:

160-35   Jurisdiction; venue; prosecution by Attorney General.

160-36    364A.330  Cancellation of illegal determination: Procedure;

160-37   limitation.

160-38    364A.340  Proof of subcontractor’s compliance with

160-39   provisions of chapter.

160-40    364A.350  Penalty for false or fraudulent returns,

160-41   statements or records.

160-42    375.025  Additional tax in certain counties.

160-43    375.075  Additional tax in certain counties: Disposition and

160-44   use of proceeds.

160-45    463.4001  Definitions.

160-46    463.4002  “Auditorium” defined.

160-47    463.4004  “Casino showroom” defined.

160-48    463.4006  “Instrumental music” defined.

160-49    463.4008  “Mechanical music” defined.

160-50    463.4009  “Mechanical speech” defined.

160-51    463.401  Levy; amount; exemptions.

160-52    463.4015  Types of entertainment which are not subject to

160-53   casino entertainment tax.

160-54    463.402  Forms for reports; regulations and standards.

160-55    463.403  Monthly reports and payments; overpayments and

160-56   underpayments; interest.

160-57    463.404  Remittances must be deposited in State General

160-58   Fund; refunds of tax erroneously paid.

160-59    463.4045  Refund of overpayment.

160-60    463.405  Records of receipts: Maintenance; inspection.

160-61    463.4055  Ticket for admission to certain establishments

160-62   must indicate whether tax is included in price of ticket.

160-63    463.406  Penalties.

 

160-64  H