MINUTES OF MEETING

      ASSEMBLY COMMITTEE ON TAXATION

 

      Sixty-seventh Session

      January 19, 1993

 

 

 

The Assembly Committee on Taxation was called to order by Chairman Robert E. Price at 1:30 p.m., Tuesday, January 19, 1993, in Room 332 of the Legislative Building, Carson City, Nevada.  Exhibit A is the Meeting Agenda, Exhibit B is the Attendance Roster.

 

 

COMMITTEE MEMBERS PRESENT:

 

      Mr. Robert E. Price, Chairman

      Mrs. Myrna T. Williams, Vice Chairman

      Mr. Rick C. Bennett

      Mr. Peter G. Ernaut

      Mrs. Joan A. Lambert

      Mr. John W. Marvel

      Mr. Roy Neighbors

      Mr. John B. Regan

      Mr. Michael A. Schneider

      Mr. Larry L. Spitler

 

 

COMMITTEE MEMBERS ABSENT:

 

      Mr. Ken Haller (excused)

 

GUEST LEGISLATORS PRESENT:

 

      None

 

STAFF MEMBERS PRESENT:

 

      Mr. Ted Zuend, Deputy Fiscal Analyst, Legislative Counsel

      Bureau, State of Nevada

 

OTHERS PRESENT:

 

      See Exhibit B, attached.

     

Chairman Price began the meeting by introducing the staff secretaries, Linda Chandler-Law and Sandi Machado, and deputy analyst, Ted Zuend, to the committee members.  At the request of the Chairman, Mr. Zuend gave a brief overview of the 1989 and 1991 sessions' relevant taxation topics and a short description of what would possibly be covered in this session.  Mr. Zuend stated there are currently several bill draft requests being processed which will ultimately come before this committee, including one relating to slot route operations which is similar to a bill presented in the last session.

 

Mr. Marvel asked Mr. Zuend if the slot operators had come up with proposals regarding this tax during the interim.  Mr. Zuend stated there had been a study done by a consulting firm during the interim, and the study had set forth several options as to how to handle the situation; however, he had not seen anything directly from the slot route operators themselves.

 

Chairman Price asked Mr. Zuend to provide the committee with copies of the study and the summary of the study for the record. See executive summary attached as Exhibit C and refer to secretary's minute book for a copy of the complete study entitled STATE OF NEVADA STUDY OF THE SLOT MACHINE ROUTE OPERATOR INDUSTRY - 1992, prepared by Barnard, Vogler & Co.

(Also available in the Research Library.).

In response to a question from Mr. Neighbors, Mr. Zuend informed the committee there were no tax items which would be referred to this committee which would sunset during this session.

 

Review and adoption of the committee's standing rules for the Sixty-seventh Session was the next item to be addressed.

     

      MR. MARVEL MOVED THE RULES BE ADOPTED WITHOUT CHANGE FROM THE SIXTY-SIXTH SESSION.

 

      THE MOTION WAS SECONDED BY MR. SPITLER.

 

      THE MOTION CARRIED UNANIMOUSLY.

 

A copy of the Standing Rules are attached and marked Exhibit D.

 

Chairman Price informed the members the next committee meeting was scheduled for Tuesday, January 26, 1993 and an agenda would be forthcoming.

 

After presentation of various administrative and other bill draft requests by Chairman Price, he noted, for those members who were new, that committee introduction was not an indication of the committee or its members' approval or support for a particular BDR or bill, nor did committee introduction guaranty a hearing for or passage of any resulting legislation.

 

Chairman Price requested committee introduction of BDR 32-485.

 

BDR 32-485 -      Revises procedures for receiving taxes assessed upon real property tax roll.

 

      ASSEMBLYMAN MARVEL MOVED FOR COMMITTEE INTRODUCTION OF BDR 32-485.

 

      MR. REGAN SECONDED THE MOTION.

 

      THE MOTION CARRIED UNANIMOUSLY. 

 

      **********

 

Chairman Price requested committee introduction of BDR 32-849.

 

BDR 32-849 -      Authorizes counties to increase rate of tax imposed for public mass transportation and construction of public roads upon approval by registered voters of county.

 

      ASSEMBLYMAN MARVEL MOVED FOR COMMITTEE INTRODUCTION OF BDR 32-849.

 

      MR. REGAN SECONDED THE MOTION.

 

      THE MOTION CARRIED UNANIMOUSLY. 

 

      **********

 

Chairman Price requested committee introduction of BDR 32-772.

 

BDR 32-772 -      Authorizes department of taxation to waive payment of interest on certain taxes.

 

      ASSEMBLYMAN MARVEL MOVED FOR COMMITTEE INTRODUCTION OF BDR 32-772.

 

      MR. REGAN SECONDED THE MOTION.

 

      THE MOTION CARRIED UNANIMOUSLY. 

 

      **********

 

After a brief discussion relative to bill draft request deadlines...

     

      MRS. WILLIAMS MOVED TO AUTHORIZE CHAIRMAN PRICE TO REQUEST BILLS IN THE COMMITTEE'S NAME AFTER THE DEADLINE FOR INDIVIDUAL REQUESTS. 

 

      THE MOTION WAS SECONDED BY MR. MARVEL.

 

      THE MOTION CARRIED UNANIMOUSLY.

 

Chairman Price indicated to the members his desire to travel to outlying areas during the session in order to hold meetings on taxation topics of interest to the people outside the immediate area.  Mr. Marvel explained how well received the committee was during the last session when the meeting was held in Elko.  The citizens who attended were most appreciative of the committee's efforts to include them in the legislative process.

 

There being no further business to come before committee, the meeting was adjourned at 1:56 p.m.

 

      RESPECTFULLY SUBMITTED:

 

 

                             

      LINDA CHANDLER LAW

      Committee Secretary

??

 

 

 

 

 

 

 

Assembly Committee on Taxation

January 19, 1993

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