1. 
   Jacobsen, Washington and Mathews

1. Joint Sponsors: Assemblymen Gibbons, Anderson, Brower, Gustavson,

1. Evans, Humke, Angle, Freeman and Leslie

CHAPTER........

Section 1. Section 21 of Chapter 506, Statutes of Nevada 1997, as

1. Sec. 21. 1. In a county whose population is 100,000 or more

1. imposed by NRS 268.096.

Sec. 2. Section 24 of Chapter 506, Statutes of Nevada 1997, as

amended by section 2 of chapter 439, Statutes of Nevada 1997, at page

1554, is hereby amended to read as follows:

1. Sec. 24. 1. The board of county commissioners of Washoe

1. County may by ordinance, but not as in a case of emergency,

1. impose a tax upon the retailers at the rate of not more than one-

1. eighth of 1 percent of the gross receipts of any retailer from the sale

1. of all tangible personal property sold at retail, or stored, used or

1. otherwise consumed in the county if:

1. (a) The City of Reno imposes a tax on the rental of transient

1. lodging pursuant to section 21 of this act in the maximum amount

1. allowed by that section; and

1. (b) The board receives a written commitment from one or more

1. total cost of a project for the acquisition, establishment,

1. construction or expansion of railroad grade separation projects in

1. become effective before a question concerning the imposition of the

1. tax is approved by a two-thirds majority of the members of the

1. board of county commissioners.

1. 3. An ordinance enacted pursuant to subsection 1 must specify

1. the date on which the tax must first be imposed which must occur

1. on the first day of the first month of the next calendar quarter that is

1. at least 60 days after the date on which a two-thirds majority of the

1. board of county commissioners approved the question.

1. 4. An ordinance enacted pursuant to subsection 1 must include

1. provisions in substance as follows:

1. (a) Provisions substantially identical to those contained in

1. chapter 374 of NRS, insofar as applicable.

1. (b) A provision that all amendments to chapter 374 of NRS after

1. the date of enactment of the ordinance, not inconsistent with this

1. section, automatically become a part of an ordinance enacted

1. pursuant to subsection 1.

1. (c) A provision stating the specific purpose for which the

1. proceeds of the tax must be expended.

1. from the sale of, and the storage, use or other consumption in a

1. county of, tangible personal property used for the performance of a

1. written contract:

1. (1) Entered into on or before the effective date of the tax; o

1. r
2. (2) For the construction of an improvement to real property

1. for which a binding bid was submitted before the effective date of

1. the tax if the bid was afterward accepted,

1. if under the terms of the contract or bid the contract price or bid

1. amount cannot be adjusted to reflect the imposition of the tax.

1. 5. No ordinance imposing a tax which is enacted pursuant to

1. subsection 1 may be repealed or amended or otherwise directly or

1. indirectly modified in such a manner as to impair any outstanding

1. bonds or other obligations which are payable from or secured by a

1. pledge of a tax enacted pursuant to subsection 1 until those bonds

1. or other obligations have been discharged in full.

1. 6. All fees, taxes, interest and penalties imposed and all

1. amounts of tax required to be paid to the county pursuant to this

1. section must be paid to the department of taxation in the form of

1. remittances payable to the department of taxation.

1. 7. The department of taxation shall deposit the payments with

1. the state treasurer for credit to the sales and use tax account in the

1. state general fund.

1. 8. The state controller, acting upon the collection data

1. furnished by the department of taxation, shall monthly:

1. (a) Transfer from the sales and use tax account to the appropriate

1. account in the state general fund a percentage of all fees, taxes,

1. interest and penalties collected pursuant to this section during the

1. preceding month as compensation to the state for the cost of

1. collecting the taxes. The percentage to be transferred pursuant to

1. this paragraph must be the same percentage as the percentage of

1. proceeds transferred pursuant to paragraph (a) of subsection 3 of

1. NRS 374.785 but the percentage must be applied to the proceeds

1. collected pursuant to this section only.

1. (b) Determine for the county an amount of money equal to any

1. fees, taxes, interest and penalties collected in or for the county

1. pursuant to this section during the preceding month, less the amount

1. transferred to the state general fund pursuant to paragraph (a).

1. (c) Transfer the amount determined for the county to the

1. intergovernmental fund and remit the money to the county treasurer.

1. 9. The county treasurer shall deposit the money received

1. pursuant to subsection 8 in the county treasury for credit to a fund

1. to be known as the railroad grade separation projects fund. The

1. railroad grade separation projects fund must be accounted for as a

1. separate fund and not as a part of any other fund.

1. 10. The money in the railroad grade separation projects fund,

Sec. 3. 1. The actions of the Board of County Commissioners of

Washoe County in adopting Ordinance No. 1047 imposing the 1/4-cent

sales and use tax in accordance with the provisions of chapters 439 and

506, Statutes of Nevada 1997, are hereby ratified, validated, approved and

confirmed. Any commitment which has been provided by the City of Reno

pursuant to section 24 of chapter 506, Statutes of Nevada 1997, as

amended by section 2 of chapter 439, Statutes of Nevada 1997, shall be

interpreted in accordance with the amendments made by sections 1 and 2 of

this act and shall be construed as providing only the commitment required

by the provisions of section 24 of chapter 506, Statutes of Nevada 1997, as

amended by section 2 of chapter 439, Statutes of Nevada 1997, and by

sections 1 and 2 of this act.

2. Notwithstanding the provisions of subsection 5 of NRS 377B.110,

for the one-eighth of 1 percent sales and use tax imposed pursuant to NRS

377B.110 and the one-eighth of 1 percent sales and use tax imposed

pursuant to section 24 of chapter 506, Statues of Nevada 1997, as amended

by section 2 of chapter 439, Statutes of Nevada 1997, and section 2 of this

act, Washoe County need not enter into a contract with the Department of

Taxation to perform all functions incident to the administration or

operation of the taxes in the county.

3. Washoe County shall pay to the Department of Taxation the

administrative expenses of the collection of the sales and use taxes imposed

by Ordinance No. 1047 in the amount equal to the percentage of the

proceeds of the tax retained by the Department of Taxation pursuant to

paragraph (a) of subsection 3 of NRS 374.785 through a deduction from

the gross revenue derived from the tax imposed by Ordinance No. 1047.

4. The Department of Taxation shall perform all functions incident to

the administration or operation of the taxes imposed by Ordinance No.

1047 and shall transfer to the Railroad Grade Separation Fund of Washoe

County each month one-half of the net revenue derived from the taxes

imposed by Ordinance No. 1047 and shall transfer to the Washoe County

Infrastructure Fund each month the other one-half of the net revenue

derived from the taxes imposed by Ordinance No. 1047.

Sec. 4. The amendatory provisions of sections 1 and 2 of this act are

intended to clarify the original intent of the Legislature when it adopted,

respectively, section 21 of chapter 506, Statutes of Nevada 1997, as added

by section 1 of chapter 439, Statutes of Nevada 1997, at page 1553, and

section 24 of chapter 506, Statutes of Nevada 1997, as amended by section

2 of chapter 439, Statutes of Nevada 1997, at page 1554.

Sec. 5. This act becomes effective upon passage and approval.

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