EXPLANATION – Matter in bolded italics is new; matter between brackets [omitted material] is material to be omitted. Green numbers along left margin indicate location on the printed bill (e.g., 5-15 indicates page 5, line 15).

AN ACT relating to local governmental finances; authorizing the board of county commissioners of Douglas County to impose a local sales and use tax for libraries, airports, facilities and services for senior citizens and parks and recreational programs and facilities; conforming a similar definition provision in the Carson City Charter; authorizing the board of county commissioners of Douglas County to issue bonds and other securities to fund libraries, airports and facilities and services for senior citizens; and providing other matters properly relating thereto.

1-1 Section 1. This act may be cited as the Douglas County Sales and Use

1-2 Tax Act of 1999.

1-3 Sec. 2. The legislature hereby finds and declares that:

1-4 1. The enactment of the Douglas County Lodgers Tax Law, chapter

1-5 639, Statutes of Nevada 1969, at page 1250, provided Douglas County

1-6 with a unique means to finance airport, recreational and combined facilities

1-7 by the imposition and collection of an occupancy tax;

1-8 2. The enactment of the Tahoe-Douglas Visitor’s Authority Act,

1-9 chapter 496, Statutes of Nevada 1997, at page 2375, redirected the

1-10 expenditure of the revenue from the occupancy tax from airport,

1-11 recreational and combined facilities to the promotion of tourism and the

2-1 construction and operation of a convention center in the Tahoe Township

2-2 of Douglas County;

2-3 3. The Tahoe-Douglas Visitor’s Authority Act made no provision for

2-4 an additional tax to replace the revenue from the occupancy tax needed to

2-5 finance airport, recreational and combined facilities in Douglas County;

2-6 4. A majority of the voters in Douglas County approved at the 1998

2-7 primary election an increase in the sales tax of one-quarter of 1 percent for

2-8 the acquisition, development, operation and maintenance of libraries,

2-9 airports and facilities and services for senior citizens and for the operation

2-10 and maintenance of parks and recreational programs and facilities;

2-11 5. The necessity for this act results from:

2-12 (a) The small, but growing, population of Douglas County;

2-13 (b) Its geographical location on the border of the densely populated

2-14 State of California and on a portion of Lake Tahoe;

2-15 (c) Its natural tourist attractions and its availability to tourists; and

2-16 (d) Its atypical financial problems resulting from the foregoing and

2-17 other singular factors;

2-18 6. A general law cannot be made applicable to the purposes, objects,

2-19 powers, rights, privileges, immunities, liabilities, duties and disabilities

2-20 provided in this act because of the demographic, economic and geographic

2-21 diversity of the local governments of this state, the unique growth patterns

2-22 occurring in Douglas County and the special financial conditions

2-23 experienced in the county related to the need to acquire, develop, operate

2-24 and maintain libraries, airports, and facilities and services for senior

2-25 citizens and to operate and maintain parks and recreational programs and

2-26 facilities; and

2-27 7. The powers, rights, privileges, immunities, liabilities, duties and

2-28 disabilities provided in this act comply in all respects with any requirement

2-29 or limitation pertaining thereto and imposed by any constitutional

2-30 provisions.

2-31 Sec. 3. Except as otherwise provided in this act or unless the context

2-32 otherwise requires, terms used or referred to in this act have the meanings

2-33 ascribed to them in chapter 374 of NRS, as from time to time amended, but

2-34 the definitions in sections 4 to 16, inclusive, of this act, unless the context

2-35 otherwise requires, govern the construction of this act.

2-36 Sec. 4. "Act" means the Douglas County Sales and Use Tax Act of

2-37 1999.

2-38 Sec. 5. "Airport" means an airport or airports and air navigation

2-39 facilities that are owned, acquired, developed, operated and maintained by

2-40 the county pursuant to chapter 496 of NRS, as from time to time amended.

2-41 Sec. 6. "Board" means the board of county commissioners of Douglas

2-42 County.

2-43 Sec. 7. "County" means Douglas County.

3-1 Sec. 8. "County treasurer" means the county treasurer of Douglas

3-2 County.

3-3 Sec. 9. "Department" means the department of taxation created

3-4 pursuant to NRS 360.120.

3-5 Sec. 10. "Facility for senior citizens" means personal property and

3-6 improvements to real property that are designed to meet the recreational,

3-7 cultural, leisure or nutritional needs of senior citizens, or any combination

3-8 thereof, and all appurtenant or customary facilities and uses associated

3-9 therewith.

3-10 Sec. 11. "Library" means:

3-11 1. A county library established, operated and maintained by the county

3-12 pursuant to NRS 379.010; and

3-13 2. A district library established, operated and maintained by the county

3-14 pursuant to NRS 379.021.

3-15 Sec. 12. "Park" means real property and any improvements made

3-16 thereon that are designed to serve the cultural, leisure, recreational and

3-17 outdoor needs of natural persons.

3-18 Sec. 13. "Recreational facility" means personal property and

3-19 improvements to real property for athletic, cultural and leisure activities

3-20 and all appurtenant or customary facilities and uses associated therewith.

3-21 Sec. 14. "Recreational program" means a program that is designed to

3-22 provide athletic, cultural or leisure activities to members of the general

3-23 public.

3-24 Sec. 15. "Senior citizen" means a person who:

3-25 1. Is 65 years of age or older; or

3-26 2. Has a physical or mental limitation that restricts his ability to

3-27 provide for his recreational, cultural, leisure or nutritional needs.

3-28 Sec. 16. "Services for senior citizens" means services that are

3-29 designed to meet the recreational, cultural, leisure or nutritional needs of

3-30 senior citizens.

3-31 Sec. 17. 1. The board may enact an ordinance imposing a local sales

3-32 and use tax to:

3-33 (a) Acquire, develop, construct, equip, operate, maintain, improve and

3-34 manage libraries, airports, and facilities and services for senior citizens

3-35 located in the county; and

3-36 (b) Operate and maintain parks and recreational programs and facilities

3-37 located in the county.

3-38 2. Annually, the board shall allocate the proceeds from the tax

3-39 imposed pursuant to this section from the preceding fiscal year, the interest

3-40 and other income earned on those proceeds, and any amount carried

3-41 forward pursuant to subsection 3, among the uses set forth in subsection 1

3-42 and include those allocations in the final budget adopted by the board

3-43 pursuant to NRS 354.598. The proceeds from the tax, including interest

4-1 and other income earned thereon, must be used in accordance with those

4-2 allocations.

4-3 3. At the end of a fiscal year, the proceeds from the tax, including

4-4 interest and other income earned thereon, not expended or otherwise

4-5 obligated for the purposes set forth in this section, must be carried forward

4-6 and become part of the total proceeds of the tax, including interest and

4-7 other income earned thereon, available in the next fiscal year.

4-8 4. The board of county commissioners shall, before submitting to the

4-9 legislature any request to change the uses for the proceeds from the tax

4-10 authorized by this section, including interest and other income earned

4-11 thereon, submit an advisory question to the voters of the county pursuant

4-12 to NRS 293.482, asking whether the uses for the proceeds from the tax

4-13 should be so changed. The board shall not submit such a request to the

4-14 legislature if a majority of the voters in the county disapprove the proposed

4-15 change.

4-16 Sec. 18. An ordinance enacted pursuant to this act, except an

4-17 ordinance authorizing the issuance of bonds or other securities, must

4-18 include provisions in substance as follows:

4-19 1. A provision imposing a tax of not more than one-quarter of 1

4-20 percent of the gross receipts of any retailer from the sale of all tangible

4-21 personal property sold at retail or stored, used or otherwise consumed in

4-22 the county.

4-23 2. Provisions substantially identical to those contained in chapter 374

4-24 of NRS, insofar as applicable.

4-25 3. A provision that an amendment to chapter 374 of NRS enacted after

4-26 the effective date of the ordinance, not inconsistent with this act,

4-27 automatically becomes part of the ordinance imposing the tax.

4-28 4. A provision that the board shall contract before the effective date of

4-29 the ordinance with the department to perform all the functions incident to

4-30 the administration or operation of the tax in the county.

4-31 5. A provision that exempts from the tax the gross receipts from the

4-32 sale of tangible personal property used for the performance of a written

4-33 contract for the construction of an improvement to real property:

4-34 (a) That was entered into on or before the effective date of the tax; or

4-35 (b) For which a binding bid was submitted before that date if the bid

4-36 was afterward accepted,

4-37 and pursuant to the terms of the contract or bid, the contract price or bid

4-38 amount may not be adjusted to reflect the imposition of the tax.

4-39 Sec. 19. An ordinance amending an ordinance enacted pursuant to this

4-40 act, except an ordinance authorizing the issuance of bonds or other

4-41 securities, must include a provision in substance that the board shall amend

4-42 a contract made pursuant to subsection 4 of section 18 of this act by a

4-43 contract made between the board and the department before the effective

5-1 date of the amendatory ordinance, unless the board determines with the

5-2 written concurrence of the department that no such amendment of the

5-3 contract is needed.

5-4 Sec. 20. 1. All fees, taxes, interest and penalties imposed and all

5-5 amounts of tax required to be paid to the county pursuant to this act must

5-6 be paid to the department in the form of remittances payable to the

5-7 department.

5-8 2. The department shall deposit the payments with the state treasurer

5-9 for credit to the sales and use tax account in the state general fund.

5-10 3. The state controller, acting upon the collection data furnished by the

5-11 department, shall monthly:

5-12 (a) Transfer from the sales and use tax account to the appropriate

5-13 account in the state general fund a percentage of all fees, taxes, interest and

5-14 penalties collected pursuant to this act during the preceding month as

5-15 compensation to the state for the cost of collecting the tax. The percentage

5-16 to be transferred pursuant to this paragraph must be the same percentage as

5-17 the percentage of proceeds transferred pursuant to paragraph (a) of

5-18 subsection 3 of NRS 374.785, but the percentage must be applied to the

5-19 proceeds collected pursuant to this act only.

5-20 (b) Determine the amount equal to all fees, taxes, interest and penalties

5-21 collected in or for the county pursuant to this act during the preceding

5-22 month, less the amount transferred to the state general fund pursuant to

5-23 paragraph (a).

5-24 (c) Transfer the amount determined pursuant to paragraph (b) to the

5-25 intergovernmental fund and remit the money to the county treasurer.

5-26 Sec. 21. The department may redistribute any proceeds from the tax,

5-27 interest or penalty collected pursuant to this act which is determined to be

5-28 improperly distributed, but no such redistribution may be made as to

5-29 amounts originally distributed more than 6 months before the date on

5-30 which the department obtains knowledge of the improper distribution.

5-31 Sec. 22. 1. The county treasurer shall deposit money received from

5-32 the state controller pursuant to paragraph (c) of subsection 3 of section 20

5-33 of this act into the county treasury for credit to the fund created for the use

5-34 of the proceeds from the tax authorized by this act.

5-35 2. The fund of the county created for the use of the proceeds from the

5-36 tax authorized by this act must be accounted for as a separate fund and not

5-37 as a part of any other fund.

5-38 Sec. 23. 1. Money to acquire, develop, construct, equip, improve

5-39 and manage libraries, airports, and facilities and services for senior citizens

5-40 located in the county may be obtained:

5-41 (a) By the issuance of bonds and other securities as provided in

5-42 subsection 3, subject to any pledges, liens and other contractual limitations

5-43 made pursuant to this act;

6-1 (b) By direct distribution from the fund created pursuant to section 22

6-2 of this act; or

6-3 (c) By both the issuance of such securities and by direct distribution,

6-4 as the board may determine appropriate.

6-5 2. Money to operate and maintain libraries, airports, facilities and

6-6 services for senior citizens, parks and recreational programs and facilities

6-7 located in the county may be obtained by direct distribution from the fund

6-8 created pursuant to section 22 of this act.

6-9 3. The board may, after the enactment of the ordinance imposing the

6-10 tax, from time to time, issue bonds and other securities, which are general

6-11 or special obligations of the county and that may be secured as to principal

6-12 and interest by a pledge of the proceeds from the tax authorized by this act.

6-13 4. An ordinance authorizing the issuance of such a bond or other

6-14 security must describe the purpose for which the bond or other security is

6-15 issued.

6-16 Sec. 24. 1. To acquire, develop, construct, equip, improve and

6-17 manage libraries, airports, and facilities and services for senior citizens

6-18 located in the county, the board may issue:

6-19 (a) General obligation bonds;

6-20 (b) General obligation bonds for which payment is additionally secured

6-21 by a pledge of the proceeds of the tax imposed pursuant to this act, and if

6-22 so determined by the board, further secured by a pledge of the gross or net

6-23 revenues derived from the operation of libraries, airports or facilities and

6-24 services for senior facilities or any other project of the county which

6-25 produces income, or from any license fees or other excise taxes imposed

6-26 for revenue by the county, or otherwise, as may be legally made available

6-27 for payment of the bonds;

6-28 (c) Revenue bonds for which payment is solely secured by a pledge of

6-29 the proceeds of the tax imposed pursuant to this act, and if so determined

6-30 by the board, further secured by a pledge of the gross or net revenues

6-31 derived from the operation of the libraries, airports or facilities for senior

6-32 citizens or any other project of the county which produces income, or from

6-33 any license fees or other excise taxes imposed for revenue by the county,

6-34 or otherwise, as may be legally made available for payment of the bonds;

6-35 and

6-36 (d) Medium-term obligations pursuant to NRS 350.085 to 350.095,

6-37 inclusive.

6-38 2. Money pledged to the payment of bonds or other securities pursuant

6-39 to subsection 1 may be treated for the purposes of subsection 3 of NRS

6-40 350.020 as pledged revenue for the uses authorized by this act.

6-41 Sec. 25. The board shall not repeal or amend or otherwise directly or

6-42 indirectly modify the ordinance imposing the tax authorized by this act in

6-43 such a manner as to impair an outstanding bond issued pursuant to this act,

7-1 or other obligations incurred pursuant to this act, until all obligations for

7-2 which revenue from an ordinance have been pledged or otherwise made

7-3 payable from such revenue pursuant to this act have been discharged in full

7-4 or provision for full payment and redemption has been made.

7-5 Sec. 26. In a proceeding arising from an ordinance imposing a tax

7-6 pursuant to this act, the department may act for and on behalf of the

7-7 county.

7-8 Sec. 27. 1. The powers conferred by this act are in addition and

7-9 supplemental to, and not in substitution for, the powers conferred by any

7-10 other law and the limitations imposed by this act do not affect the powers

7-11 conferred by any other law.

7-12 2. This act must not be construed to prevent the exercise of any power

7-13 granted by any other law to the county or any officer, agent or employee of

7-14 the county.

7-15 3. This act must not be construed to repeal or otherwise affect any

7-16 other law or part thereof.

7-17 4. This act is intended to provide a separate method of accomplishing

7-18 the objectives of the act, but not an exclusive method.

7-19 5. If any provision of this act, or application thereof to any person,

7-20 thing or circumstance is held invalid, the invalidity shall not affect the

7-21 provisions or application of this act which can be given effect without the

7-22 invalid provision or application, and to this end the provisions of this act

7-23 are declared to be severable.

7-24 Sec. 28. Section 8A.010 of the charter of Carson City, being chapter

7-33 article.

7-34 Sec. 29. This act becomes effective upon passage and approval.