MINUTES OF THE

SENATE Committee on Taxation

 

Seventy-First Session

May 24, 2001

 

 

The Senate Committee on Taxationwas called to order by Chairman Mike McGinness, at 2:46 p.m., on Thursday, May 24, 2001, on the Senate Floor of the Legislative Building, Carson City, Nevada.  There was no Agenda.  There was no Attendance Roster.

 

COMMITTEE MEMBERS PRESENT:

 

Senator Mike McGinness, Chairman

Senator Dean A. Rhoads, Vice Chairman

Senator Randolph J. Townsend

Senator Ann O’Connell

Senator Joseph M. Neal, Jr.

Senator Bob Coffin

 

COMMITTEE MEMBERS ABSENT:

 

Senator Michael Schneider (Excused)

 

STAFF MEMBERS PRESENT:

 

Kevin D. Welsh, Deputy Fiscal Analyst

Mavis Scarff, Committee Secretary

 

Chairman McGinness:

We have received six concur or do not concur requests for amendments on bills from the Assembly.  Kevin Welsh, Deputy Fiscal Analyst, and I have reviewed all of the amendments, and it is our opinion that the changes are technical and “cleanup” language, and do not change the intent of the bills.

 

The first one is Amendment No. 788 to Senate Bill (S.B.) 39.  This adds a preamble to the bill, at the request of the airlines, to define legislative intent.

 

 

 

 

SENATE BILL 39:  Expands purposes for which proceeds of certain taxes on fuel for jet or turbine-powered aircraft may be used by governmental entity. (BDR 32-789)

 

SENATOR O’CONNELL MOVED TO CONCUR WITH AMENDMENT NO. 788 TO S.B. 39.

 

SENATOR RHOADS SECONDED THE MOTION.

 

THE MOTION CARRIED.  (SENATORS TOWNSEND AND SCHNEIDER WERE ABSENT FOR THE VOTE.)

 

*****

 

Chairman McGinness:

Amendment No. 889 to S.B. 227  moves the sunset date from 2006 to 2005, so that the legislature will have a chance to review it, and if it finds the program is working well, it will have the opportunity to extend the program, and, if not, allow it to sunset.

 

SENATE BILL 227:  Revises and repeals provisions that exempt certain property from taxation. (BDR 32-892)

 

SENATOR O’CONNELL MOVED TO CONCUR WITH AMENDMENT NO. 889 TO S.B. 227.

 

SENATOR RHOADS SECONDED THE MOTION.

 

THE MOTION CARRIED.  (SENATORS TOWNSEND AND SCHNEIDER WERE ABSENT FOR THE VOTE.)

 

*****

 

Chairman McGinness:

Amendment No. 790 to S.B. 238 is the omnibus recorders bill. It adds additional technical and definitional language that was missed in the first draft of the bill.

 

SENATE BILL 238:  Makes various changes relating to tax on transfer of real property. (BDR 32-138)

 

SENATOR O’CONNELL MOVED TO CONCUR WITH AMENDMENT NO. 790 TO S.B. 238.

 

SENATOR COFFIN SECONDED THE MOTION.

 

THE MOTION CARRIED.  (SENATOR SCHNEIDER WAS ABSENT FOR THE VOTE.)

 

*****

 

Chairman McGinness:

Amendment No. 809 to S.B. 381 reinserts the language defining the entities that are exempt from the provisions of the bill, which include products that are shipped or used outside of the state, and products that are displayed or exhibited at a trade show, convention, or other exhibitions, by manufacturer or wholesale dealer not licensed in this state.

 

SENATE BILL 381:  Makes various changes to provisions governing tax on products made from tobacco, other than cigarettes. (BDR 32-818)

 

SENATOR O’CONNELL MOVED TO CONCUR WITH AMENDMENT NO. 809 TO S.B. 381.

 

SENATOR TOWNSEND SECONDED THE MOTION.

 

THE MOTION CARRIED.  (SENATOR SCHNEIDER WAS ABSENT FOR THE VOTE.)

 

*****

 

Chairman McGinness:

Kevin Welsh will explain Amendment No. 789 to Senate Bill 499.

 

Kevin D. Welsh, Deputy Fiscal Analyst, Fiscal Analysis Division, Legislative Counsel Bureau:

Amendment No. 789 to S.B. 499 eliminates “parks marina development fund,” because that is not consistent with the legislative appropriation and authorization act, and properly expands permissionable use of money received.

 

SENATE BILL 499:  Eliminates parks marina development fund and expands permissible uses of money received from tax on motor vehicle fuel used in watercraft for recreational purposes. (BDR 32-1316)

 

SENATOR TOWNSEND MOVED TO CONCUR WITH AMENDMENT NO. 789 TO S.B. 499.

 

SENATOR O’CONNELL SECONDED THE MOTION.

 

THE MOTION CARRIED.  (SENATOR SCHNEIDER WAS ABSENT FOR THE VOTE.)

 

*****

 

Chairman McGinness:

Mr. Welsh will explain Amendment No. 888 to S.B. 557.

 

SENATE BILL 557:  Makes various changes concerning distribution of certain revenue from tax on certain motor vehicle fuel. (BDR 32-893)

 

Mr. Welsh:

The amendment does three things.  First, it clarifies the language to ensure that only streets and roads, that are maintained by the county or incorporated city within the county, are included in the road inventory.

 

Second, it restores the language to the second-tier distribution, because the committee only addressed the first-tier, leaving second-tier distribution until the next interim.

 

Third, it provides that if the current legislative committee, which has the responsibility for the oversight of the distribution formula, should sunset, then the responsibility for oversight will go to the Committee on Local Government Finance. (An executive agency committee under the Department of Taxation.)

 

SENATOR O’CONNELL MOVED TO CONCUR WITH AMENDMENT NO. 888 TO S.B. 557.

 

SENATOR TOWNSEND SECONDED THE MOTION.

 

THE MOTION CARRIED.  (SENATOR SCHNEIDER WAS ABSENT FOR THE VOTE.)

 

*****

 

The meeting was adjourned at 3:01 p.m.

 

 

RESPECTFULLY SUBMITTED:

 

 

 

Mavis Scarff,

Committee Secretary

 

 

APPROVED BY:

 

 

 

                       

Senator Mike McGinness, Chairman

 

 

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