Amendment No. 446

Adopted Lost | Adopted Lost

Concurred In Not | Concurred In Not

Receded Not | Receded Not

Amend the bill as a whole by adding a preamble, immediately preceding the enacting clause, to read as follows:

"Whereas, It is vitally important to the economy of a county and to the general welfare of the inhabitants of the county that the board of county commissioners have the ability and discretion to impose a tax or tax increase upon certain products, such as jet fuel, which are sold within the borders of the county; and

Whereas, The imposition of a tax or tax increase upon jet fuel by a board of county commissioners has ramifications beyond the borders of the county because such an increase may cause an increase in airfare prices that results in a decrease in the accessibility of affordable air service for residents of the State of Nevada and tourists and other visitors from outside the state; and

Whereas, The accessibility of affordable air service in the State of Nevada is crucial to the vitality of tourism, one of the primary industries in this state, and hence is crucial to the economy of the State of Nevada and the general welfare of the inhabitants of this state; and

Whereas, A fine line separates a reasonable tax imposed upon jet fuel to maintain or increase the general welfare of the inhabitants of a county from an unduly burdensome tax imposed upon jet fuel that adversely affects the tourism industry in Nevada and decreases the economy of this state and the general welfare of its inhabitants; and

Whereas, A board of county commissioners is in the best position to determine the county’s need for revenue and whether such revenue should come from a tax or tax increase upon jet fuel, and when making such a determination should consider whether imposing a tax or tax increase upon jet fuel crosses the line from reasonable and appropriate tax to unduly burdensome tax; and

Whereas, It is the intent of the legislature by adopting this act to increase the amount of discretion a board of county commissioners has to impose a tax or tax increase upon jet fuel but it is not the intent of the legislature to authorize a county to impose unduly burdensome taxes which have a detrimental effect upon the tourism industry in the State of Nevada; and

Whereas, The legislature trusts that a board of county commissioners will consider the effects of a tax or tax increase upon jet fuel on the price of air travel and the tourism industry in this state and will consult with the airline industry when considering the imposition or increase of such a tax before it exercises the discretion granted in this act; now, therefore,".