Referred to Concurrent Committees on Judiciary and Taxation
SUMMARY--Increases excise tax on liquor to provide treatment for alcohol and drug abusers who have been accused or convicted of crimes. (BDR 32-280)
FISCAL NOTE: Effect on Local Government: No.
Effect on the State or on Industrial Insurance: No.
EXPLANATION - Matter in italics is new; matter in brackets [ ] is material to be omitted.
AN ACT relating to intoxicating liquor; increasing the excise taxes on liquor; requiring the additional revenue to be used for the treatment of alcohol and drug abusers who have been accused or convicted of a crime; and providing other matters properly relating thereto.
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
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Section 1 NRS 369.174 is hereby amended to read as follows:
369.174 1. Each month, the state controller shall transfer to the account for alcohol and drug abuse in the department of human resources' gift fund, from the tax on liquor containing more than 22 percent of alcohol by volume, the portion of the tax [which exceeds $1.90] collected that is equivalent to 15 cents per wine gallon.
2. Each month, the state controller shall transfer to the state grant and gift account for alcohol and drug abuse in the department of employment, training and rehabilitation's gift fund, from the tax on:
(a) Liquor containing more than 22 percent of alcohol by volume, the portion of the tax collected that is equivalent to 21 cents per wine gallon or proportionate part thereof.
(b) Liquor containing more than 14 percent up to and including 22 percent of alcohol by volume, the portion of the tax collected that is equivalent to 8 cents per wine gallon or proportionate part thereof.
(c) Liquor containing from one-half of 1 percent up to and including 14 percent of alcohol by volume, the portion of the tax collected that is equivalent to 4 cents per wine gallon or proportionate part thereof.
(d) All malt beverage liquor brewed or fermented and bottled in or outside this state, the portion of the tax collected that is equivalent to 1 cent per gallon.
Sec. 2. NRS 369.330 is hereby amended to read as follows:
369.330 Except as otherwise provided in this chapter, an excise tax is hereby levied and must be collected respecting all liquor and upon the privilege of importing, possessing, storing or selling liquor, according to the following rates and classifications:
1. On liquor containing more than 22 percent of alcohol by volume, [$2.05] $2.26 per wine gallon or proportionate part thereof.
2. On liquor containing more than 14 percent up to and including 22 percent of alcohol by volume, [75] 83 cents per wine gallon or proportionate part thereof.
3. On liquor containing from one-half of 1 percent up to and including 14 percent of alcohol by volume, [40] 44 cents per wine gallon or proportionate part thereof.
4. On all malt beverage liquor brewed or fermented and bottled in or outside this state, [9] 10 cents per gallon.
Sec. 3. NRS 458.097 is hereby amended to read as follows:
458.097 1. All money received by the bureau pursuant to subsection 1 of NRS 369.174 must be used to increase services for the prevention of alcohol abuse and alcoholism and for the detoxification and rehabilitation of abusers. In allocating the money for the increase of services, the bureau shall give priority to:
[1.] (a) The areas where there exists a shortage of personnel to conduct treatment for alcoholism and alcohol abuse. The bureau [must] shall determine the areas of shortage on the basis of data available from state and local agencies, data contained in the comprehensive state plan for alcohol and drug abuse programs, and other appropriate data.
[2.] (b) The needs of counties to provide civil protective custody, pursuant to NRS 458.270, for persons who are found in public places while under the influence of alcohol.
2. All money received by the bureau pursuant to subsection 2 of NRS 369.174 must be used to increase or provide additional services for the detoxification and rehabilitation of alcohol and drug abusers who have been accused or convicted of a crime. The money must be allocated as follows:
(a) Eighty percent must be used to hire or contract for the services of additional counselors to provide treatment to alcohol and drug abusers accused or convicted of a crime; and
(b) Twenty percent must be used to hire or contract for the services of additional counselors to provide treatment to children who are under the jurisdiction of the juvenile court.
3. The bureau shall, to the extent of available revenue and based upon the needs of the district and juvenile courts and detention facilities, allocate the money and services pursuant to subsection 2 in such a manner as to provide assistance to as many courts and detention facilities, and treatment to as many persons as possible. The additional counselors shall coordinate with the district and juvenile courts, the department of prisons, the division of parole and probation of the department of motor vehicles and public safety, detention facilities and other agencies that are charged with the custody or supervision of alcohol and drug abusers who have been accused or convicted of a crime to assess the need for treating such persons.
4. Money allocated pursuant to subsection 2 must not be used to:
(a) Displace money that is currently allocated for providing treatment to alcohol and drug abusers who have been accused or convicted of a crime; or
(b) Fund services that would replace or duplicate existing services that are provided to such persons.
5. As used in this section:
(a) "Child" has the meaning ascribed to it in NRS 62.020.
(b) "Juvenile court" has the meaning ascribed to it in NRS 62.020.