Senate Bill No. 450–Senator O’Donnell

March 15, 1999

____________

Referred to Committee on Transportation

 

SUMMARY—Changes provisions for imposition of vehicle privilege tax and limits operation of certain vehicles. (BDR 32-1477)

FISCAL NOTE: Effect on Local Government: Yes.

Effect on the State or on Industrial Insurance: Yes.

~

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 vehicles; changing certain provisions for imposition of the vehicle privilege tax; limiting the operation of certain slower vehicles and increasing registration fees for such vehicles; 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 371.050 is hereby amended to read as follows:

1-2 371.050 1. Except as otherwise provided in subsections 3 and 4,

1-3 valuation of vehicles must be determined by the department upon the basis

1-4 of :

1-5 (a) For a vehicle first registered in Nevada on or after July 1, 1999, or

1-6 the ownership of which is transferred on or after that date, 25 percent of

1-7 the manufacturer’s suggested retail price in Nevada; or

1-8 (b) For all other vehicles, 35 percent of the manufacturer’s suggested

1-9 retail price in Nevada ,

1-10 excluding options and extras, as of the time the particular make and model

1-11 for that year is first offered for sale in Nevada.

1-12 2. If the department is unable to determine the manufacturer’s

1-13 suggested retail price in Nevada with respect to any vehicle because the

1-14 vehicle is specially constructed, or for any other reason, the department

1-15 shall determine the valuation upon the basis of [35] 25 percent of the

1-16 original retail price to the original purchaser of the vehicle as evidenced by

1-17 such document or documents as the department may require.

2-1 3. For each:

2-2 (a) Bus, truck, truck tractor or combination of vehicles having a

2-3 declared gross weight of 10,000 pounds or more; and

2-4 (b) Trailer or semitrailer having an unladen weight of 4,000 pounds or

2-5 more,

2-6 the department may use 85 percent of the original purchaser’s cost price in

2-7 lieu of the manufacturer’s suggested retail price.

2-8 4. If the department is unable to determine the original manufacturer’s

2-9 suggested retail price in Nevada, or the original retail price to the

2-10 purchaser, the department may determine the original value of the vehicle

2-11 on the basis of 50 cents per pound.

2-12 5. For motor carriers which register pursuant to the provisions of the

2-13 Interstate Highway User Fee Apportionment Act, the department may

2-14 determine the original purchaser’s cost price of the vehicle on the basis of

2-15 its declared gross weight in a manner which the department finds

2-16 appropriate and equitable.

2-17 Sec. 2. NRS 371.060 is hereby amended to read as follows:

2-18 371.060 1. [Except as otherwise provided in subsection 2, each]

2-19 Each vehicle first registered in Nevada on or after July 1, 1999, or the

2-20 ownership of which is transferred on or after that date, must be

2-21 depreciated by the department for the purposes of the annual privilege tax

2-22 according to the following schedule:

2-23 Percentage of

2-24 Age Initial Value

2-25 New 100 percent

2-26 1 year [85] 95 percent

2-27 2 years [75] 90 percent

2-28 3 years [65] 85 percent

2-29 4 years [55] 80 percent

2-30 5 years [45] 75 percent

2-31 6 years [35] 70 percent

2-32 7 years [25] 65 percent

2-33 8 years [15] 60 percent

2-34 9 years [or more] [5] 55 percent

2-35 10 years 50 percent

2-36 11 years 45 percent

2-37 12 years 40 percent

2-38 13 years 35 percent

2-39 14 years 30 percent

2-40 15 years 25 percent

2-41 16 years 20 percent

3-1 Percentage of

3-2 Age Initial Value

3-3 17 years 15 percent

3-4 18 years 10 percent

3-5 19 years or more 5 percent

3-6 2. Each [bus, truck or truck tractor having a declared gross weight of

3-7 10,000 pounds or more and each trailer or semitrailer having an unladen

3-8 weight of 4,000 pounds or more] vehicle not subject to the provisions of

3-9 subsection 1 must be depreciated by the department for the purposes of the

3-10 annual privilege tax according to the following schedule:

3-11 Percentage of

3-12 Age Initial Value

3-13 New 100 percent

3-14 1 year [75] 85 percent

3-15 2 years [59] 75 percent

3-16 3 years [47] 65 percent

3-17 4 years [37] 55 percent

3-18 5 years [28] 45 percent

3-19 6 years [23] 35 percent

3-20 7 years [20] 25 percent

3-21 8 years [17] 15 percent

3-22 9 years or more [15] 5 percent

3-23 [10 years or more 13 percent

3-24 3. Notwithstanding any other provision of this section, the]

3-25 3. The minimum amount of privilege tax:

3-26 (a) On any trailer having an unladen weight of 1,000 pounds or less :

3-27 (1) For a trailer first registered in Nevada on or after July 1, 1999,

3-28 or the ownership of which is transferred on or after that date, is $5; or

3-29 (2) For a trailer not subject to the provisions of subparagraph (1), is

3-30 $3; and

3-31 (b) On any other vehicle :

3-32 (1) For a vehicle first registered in Nevada on or after July 1, 1999,

3-33 or the ownership of which is transferred on or after that date, is $9; or

3-34 (2) For a vehicle not subject to the provisions of subparagraph (1),

3-35 is $6.

3-36 4. For the purposes of this section, a vehicle shall be deemed a "new"

3-37 vehicle if the vehicle has never been registered with the department and has

3-38 never been registered with the appropriate agency of any other state, the

4-1 District of Columbia, any territory or possession of the United States or any

4-2 foreign state, province or country.

4-3 Sec. 3. NRS 482.480 is hereby amended to read as follows:

4-4 482.480 There must be paid to the department for the registration or

4-5 the transfer or reinstatement of the registration of motor vehicles, trailers

4-6 and semitrailers, fees according to the following schedule:

4-7 1. Except as otherwise provided in this section, for each stock

4-8 passenger car and each reconstructed or specially constructed passenger car

4-9 registered to a person, regardless of weight or number of passenger

4-10 capacity, a fee for registration of $33.

4-11 2. Except as otherwise provided in subsection 3:

4-12 (a) For each of the fifth and sixth such cars registered to a person for

4-13 which special license plates have been issued pursuant to NRS 482.380,

4-14 482.381, 482.3812, 482.3814 or 482.3816, a fee for registration of $16.50.

4-15 (b) For each of the seventh and eighth such cars registered to a person

4-16 for which special license plates have been issued pursuant to NRS 482.380,

4-17 482.381, 482.3812, 482.3814 or 482.3816, a fee for registration of $12.

4-18 (c) For each of the ninth or more such cars registered to a person for

4-19 which special license plates have been issued pursuant to NRS 482.380,

4-20 482.381, 482.3812, 482.3814 or 482.3816, a fee for registration of $8.

4-21 3. The fees specified in subsection 2 do not apply:

4-22 (a) Unless the person registering the cars presents to the department at

4-23 the time of registration the registrations of all of the cars registered to him.

4-24 (b) To cars that are part of a fleet.

4-25 4. For every motorcycle, a fee for registration of $33 and for each

4-26 motorcycle other than a trimobile, an additional fee of $6 for motorcycle

4-27 safety. The additional fee must be deposited in the state highway fund for

4-28 credit to the account for the program for the education of motorcycle riders.

4-29 5. For each transfer of registration, a fee of $6 in addition to any other

4-30 fees.

4-31 6. To reinstate the registration of a motor vehicle suspended pursuant

4-32 to NRS 485.317:

4-33 (a) A fee of $250 for a registered owner who failed to have insurance on

4-34 the date specified in the form for verification that was mailed by the

4-35 department pursuant to subsection 2 of NRS 485.317; or

4-36 (b) A fee of $50 for a registered owner of a dormant vehicle who

4-37 canceled the insurance coverage for that vehicle or allowed the insurance

4-38 coverage for that vehicle to expire without first canceling the registration

4-39 for the vehicle in accordance with subsection 3 of NRS 485.320,

4-40 both of which must be deposited in the account for verification of insurance

4-41 which is hereby created in the state highway fund. Money in the account

4-42 must be used to carry out the provisions of NRS 485.313 to 485.318,

4-43 inclusive.

5-1 7. For every travel trailer, a fee for registration of $27.

5-2 8. For every permit for the operation of a golf cart, an annual fee of

5-3 $10.

5-4 9. For every low-speed vehicle, as that term is defined in section 5 of

5-5 this act, a fee for registration of $100.

5-6 Sec. 4. NRS 482.480 is hereby amended to read as follows:

5-7 482.480 There must be paid to the department for the registration or

5-8 the transfer or reinstatement of the registration of motor vehicles, trailers

5-9 and semitrailers, fees according to the following schedule:

5-10 1. Except as otherwise provided in this section, for each stock

5-11 passenger car and each reconstructed or specially constructed passenger car

5-12 registered to a person, regardless of weight or number of passenger

5-13 capacity, a fee for registration of $33.

5-14 2. Except as otherwise provided in subsection 3:

5-15 (a) For each of the fifth and sixth such cars registered to a person, a fee

5-16 for registration of $16.50.

5-17 (b) For each of the seventh and eighth such cars registered to a person, a

5-18 fee for registration of $12.

5-19 (c) For each of the ninth or more such cars registered to a person, a fee

5-20 for registration of $8.

5-21 3. The fees specified in subsection 2 do not apply:

5-22 (a) Unless the person registering the cars presents to the department at

5-23 the time of registration the registrations of all of the cars registered to him.

5-24 (b) To cars that are part of a fleet.

5-25 4. For every motorcycle, a fee for registration of $33 and for each

5-26 motorcycle other than a trimobile, an additional fee of $6 for motorcycle

5-27 safety. The additional fee must be deposited in the state highway fund for

5-28 credit to the account for the program for the education of motorcycle riders.

5-29 5. For each transfer of registration, a fee of $6 in addition to any other

5-30 fees.

5-31 6. To reinstate the registration of a motor vehicle suspended pursuant

5-32 to NRS 485.317:

5-33 (a) A fee of $250 for a registered owner who failed to have insurance on

5-34 the date specified in the form for verification that was mailed by the

5-35 department pursuant to subsection 2 of NRS 485.317; or

5-36 (b) A fee of $50 for a registered owner of a dormant vehicle who

5-37 canceled the insurance coverage for that vehicle or allowed the insurance

5-38 coverage for that vehicle to expire without first canceling the registration

5-39 for the vehicle in accordance with subsection 3 of NRS 485.320,

5-40 both of which must be deposited in the account for verification of insurance

5-41 which is hereby created in the state highway fund. Money in the account

5-42 must be used to carry out the provisions of NRS 485.313 to 485.318,

5-43 inclusive.

6-1 7. For every travel trailer, a fee for registration of $27.

6-2 8. For every permit for the operation of a golf cart, an annual fee of

6-3 $10.

6-4 9. For every low-speed vehicle, as that term is defined in section 5 of

6-5 this act, a fee for registration of $100.

6-6 Sec. 5. Chapter 484 of NRS is hereby amended by adding thereto a

6-7 new section to read as follows:

6-8 1. As used in this section, "low-speed vehicle" means a motor

6-9 vehicle:

6-10 (a) Designed to carry no more than four persons;

6-11 (b) Designed to operate at a maximum speed of at least 20 but not

6-12 more than 25 miles per hour;

6-13 (c) Having at least four wheels in contact with the ground;

6-14 (d) Having an unladen weight of less than 1,800 pounds; and

6-15 (e) Complying with the standards for safety of such a vehicle set forth

6-16 in Federal Motor Safety Standard No. 500 at 49 CFR § 571.500.

6-17 2. A low-speed vehicle may not be operated upon a highway where

6-18 the posted speed limit is greater than 35 miles per hour, except to cross

6-19 such a highway at an intersection.

6-20 Sec. 6. 1. This section and sections 1, 2, 3 and 5 of this act become

6-21 effective on July 1, 1999.

6-22 2. Section 4 of this act becomes effective at 12:01 a.m. on January 1,

6-23 2001.

6-24 3. Section 3 of this act expires by limitation on January 1, 2001.

~