The Senate Committee on Taxation was called to order by Chairman Mike McGinness, at 2:10 p.m., on Thursday, February 4, 1999, in Room 2135 of the Legislative Building, Carson City, Nevada. Exhibit A is the Agenda. Exhibit B is the Attendance Roster. All exhibits are available and on file at the Research Library of the Legislative Counsel Bureau.

COMMITTEE MEMBERS PRESENT:

Senator Mike McGinness, Chairman

Senator Dean A. Rhoads, Vice Chairman

Senator Randolph J. Townsend

Senator Ann O’Connell

Senator Joseph M. Neal, Jr.

Senator Bob Coffin

COMMITTEE MEMBERS ABSENT:

Senator Michael Schneider (Excused)

STAFF MEMBERS PRESENT:

Alice Nevin, Committee Secretary

OTHERS PRESENT:

Chairman McGinness welcomed new committee members and introduced staff members Kevin Welsh, Mavis Scarff and Alice Nevin. He informed everyone the meetings are scheduled to begin at 2:00 p.m.

Chairman McGinness introduced the Standing Rules of the Senate Committee on Taxation (Exhibit C) and informed the members the rules were basically the same that govern every committee in the session.

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Chairman McGinness reminded everyone the next meeting would be Tuesday, February 9, in Room 1214. He said the meeting would be a joint meeting between the Senate and Assembly Committees on Taxation. He noted there would be presentations by the Nevada Tax Commission, the Department of Taxation and the Commission on Economic Development. He also advised the following meeting would be February 11, in Room 1214, and would be a presentation and discussion of the Performance Audit Report on the Southern Nevada Water Authority as provided by Section 25 of Assembly Bill (A.B.) 291 of the Sixty-ninth Session. He noted the Senate would host the meeting on February 9 and the Assembly would host the meeting on February 11.

Senator Townsend said he and Senators O’Connell, Schneider and Rhoads had a briefing, as required by the provisions of last year’s Assembly Bill (A.B.) 366 of the Sixty-ninth Session, on the tax effects of restructuring electrical energy.

Senator Townsend noted Michael A. Pitlock, Executive Director, Department of Taxation, gave an excellent presentation. He felt the jurisdiction of the Senate Committee on Taxation would take precedence over the jurisdiction of the Senate Committee on Commerce and Labor. He suggested Mr. Pitlock could make a presentation to the Senate Committee on Taxation. Senator O’Connell said there are several bills which will cover this issue.

Chairman McGinness introduced Bill Draft Request (BDR) 32-547.

BILL DRAFT REQUEST 32-547: Establishes staggered terms of office for representatives of certain regional transportation commissions. (Later introduced as Senate Bill 129.)

Senator O’Connell asked why BDR 32-547 was written under the fuel tax title (Revenue and Taxation).

Daryl E. Capurro, Lobbyist, Managing Director, Nevada Motor Transport Association, responded the Senate and Assembly have differences in their rules. He stated Title 32 of Nevada Revised Statutes (NRS) is heard (the sections pertaining to vehicle fuel tax) as a part of the Assembly Committee on Transportation and as part of the Senate Committee on Taxation. He said all of the chapters under Title 32 of NRS are in the jurisdiction of taxation whether they deal with tax issues or other matters.

Senator O’Connell asked if BDR 32-547 deals with the city charter.

Mr. Capurro stated he was not aware of a bill but believed the regional transportation commissions (RTC) needed legislative authority to change the manner in which people are appointed to the commission.

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Chairman McGinness adjourned the meeting at 2:17 p.m.