Assembly Bill No. 403–Assemblymen Parks and Chowning

March 4, 1999

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Referred to Committee on Transportation

 

SUMMARY—Revises manner in which fees collected by short-term lessors of passenger cars are required to be distributed. (BDR 43-1281)

FISCAL NOTE: Effect on Local Government: No.

Effect on the State or on Industrial Insurance: Yes.

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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 motor vehicles; revising the manner in which the fees collected by short-term lessors of passenger cars are required to be distributed; 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. NRS 482.313 is hereby amended to read as follows:

1-2 482.313 1. Upon the lease of a passenger car by a short-term lessor

1-3 in this state, the short-term lessor shall charge and collect from the short-

1-4 term lessee a fee of 6 percent of the total amount for which the passenger

1-5 car was leased, excluding any taxes or other fees imposed by a

1-6 governmental entity. The amount of the fee must be indicated in the lease

1-7 agreement.

1-8 2. On or before January 31 of each year, the short-term lessor shall:

1-9 (a) File with the department of taxation and the department of motor

1-10 vehicles and public safety, on a form prescribed by the department of

1-11 taxation, a report indicating the total amount of [:

1-12 (1) Fees] the fees collected by the short-term lessor during the

1-13 immediately preceding year pursuant to this section; and

1-14 [(2) Vehicle licensing fees and taxes paid by the short-term lessor

1-15 during the immediately preceding year pursuant to this chapter.]

2-1 (b) Remit to the department of taxation [:

2-2 (1) One-third of] the fees collected by the short-term lessor during

2-3 the immediately preceding year pursuant to this section . [; and

2-4 (2) Of the remainder of those fees, any amount in excess of the total

2-5 amount of vehicle licensing fees and taxes paid by the short-term lessor

2-6 during the immediately preceding year pursuant to this chapter.]

2-7 3. The department of taxation shall deposit all money received from

2-8 short-term lessors pursuant to the provisions of this section in the

2-9 following manner:

2-10 (a) One-third of the money must be deposited with the state treasurer

2-11 for credit to the state general fund.

2-12 (b) One-third of the money must be deposited in the state highway

2-13 fund created pursuant to NRS 408.235.

2-14 (c) One-third of the money must be deposited in the intergovernmental

2-15 fund created pursuant to NRS 353.254. The state controller shall, acting

2-16 upon the collection data provided by the department of taxation, remit to

2-17 each regional transportation commission created pursuant to chapter 373

2-18 of NRS the amount of money collected pursuant to the provisions of this

2-19 section by the short-term lessors in the county where the regional

2-20 transportation commission is created. If a regional transportation

2-21 commission has not been created in a county in which fees are collected

2-22 by short-term lessors pursuant to the provisions of this section, the state

2-23 controller shall remit the amount of money collected by the short-term

2-24 lessors in that county to the general fund of that county. Any money so

2-25 remitted pursuant to this paragraph must be used for the construction,

2-26 repair or maintenance of public roads, or for any other purpose related

2-27 to public mass transportation.

2-28 4. To ensure compliance with this section, the department of taxation

2-29 may audit the records of a short-term lessor.

2-30 5. The provisions of this section do not limit or affect the payment of

2-31 any taxes or fees imposed pursuant to the provisions of this chapter.

2-32 6. The department of motor vehicles and public safety shall, upon

2-33 request, provide to the department of taxation any information in its

2-34 records relating to a short-term lessor that the department of taxation

2-35 considers necessary to collect the fee required by this section.

2-36 [7. As used in this section, "vehicle licensing fees and taxes" means:

2-37 (a) The fees paid by a short-term lessor for the registration of, and the

2-38 issuance of certificates of title for, the passenger cars leased by him; and

2-39 (b) The basic and supplemental privilege taxes paid by the short-term

2-40 lessor with regard to those passenger cars.]

3-1 Sec. 2. NRS 408.235 is hereby amended to read as follows:

3-2 408.235 1. There is hereby created the state highway fund.

3-3 2. Except as otherwise provided in subsection 7 of NRS 482.180 [,

3-4 the] :

3-5 (a) The proceeds from the imposition of any license or registration fee

3-6 and other charges with respect to the operation of any motor vehicle upon

3-7 any public highway, city, town or county road, street, alley or highway in

3-8 this state and the proceeds from the imposition of any excise tax on

3-9 gasoline or other motor vehicle fuel ; and

3-10 (b) One-third of the proceeds from the imposition of the fee for the

3-11 short-term lease of a passenger car pursuant to the provisions of NRS

3-12 482.313,

3-13 must be deposited in the state highway fund and must, except for the costs

3-14 of administering the collection [thereof,] of the proceeds described in

3-15 paragraph (a), be used exclusively for administration, construction,

3-16 reconstruction, improvement and maintenance of highways as provided for

3-17 in this chapter.

3-18 3. The interest and income earned on the money in the state highway

3-19 fund, after deducting any applicable charges, must be credited to the fund.

3-20 4. Costs of administration for the collection of the proceeds for any

3-21 license or registration fees and other charges with respect to the operation

3-22 of any motor vehicle must be limited to a sum not to exceed 22 percent of

3-23 the total proceeds [so] collected.

3-24 5. Costs of administration for the collection of any excise tax on

3-25 gasoline or other motor vehicle fuel must be limited to a sum not to exceed

3-26 1 percent of the total proceeds [so] collected.

3-27 6. All bills and charges against the state highway fund for

3-28 administration, construction, reconstruction, improvement and

3-29 maintenance of highways under the provisions of this chapter must be

3-30 certified by the director and [must be] presented to and examined by the

3-31 state board of examiners. [When] If allowed by the state board of

3-32 examiners and upon being audited by the state controller, the state

3-33 controller shall draw his warrant [therefor] for those bills and charges

3-34 upon the state treasurer.

3-35 Sec. 3. This act becomes effective on July 1, 1999.

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