Assembly Bill No. 460–Assemblyman Parks

 

March 19, 2001

____________

 

Referred to Committee on Transportation

 

SUMMARY—Revises provisions governing payment, remission and distribution of fees collected by short-term lessors of passenger cars. (BDR 43‑589)

 

FISCAL NOTE:            Effect on Local Government: No.

                                    Effect on the State: Yes.

 

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EXPLANATION – Matter in bolded italics is new; matter between brackets [omitted material] is material to be omitted.

 

AN ACT relating to motor vehicles; revising provisions governing the payment of fees by short-term lessors of passenger cars to require monthly or quarterly payments to the department of taxation; revising the manner in which those fees 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.  Except as otherwise provided in this subsection, the fees collected

1-9  pursuant to this section are payable to the department of taxation

1-10  monthly on or before the last day of the month next succeeding each

1-11  month. If the total amount of fees collected by a short-term lessor

1-12  pursuant to this section does not exceed $10,000 per month, the reporting

1-13  and payment period of the short-term lessor is a calendar quarter.

1-14    3.  On or before [January 31 of each year,] the last day of the month or

1-15  quarter, as applicable, the short-term lessor shall:

1-16    (a) File with the department of taxation and the department of motor

1-17  vehicles and public safety, on a form prescribed by the department of

1-18  taxation, a report indicating the total amount of[:

1-19      (1) Fees] the fees collected by the short-term lessor during the

1-20  immediately preceding [year] month or quarter, as applicable, pursuant to

1-21  this section; and

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

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

2-3    (b) Remit]

2-4    (b) Except for the amount of money withheld pursuant to subsection

2-5  4, remit to the department of taxation[:

2-6       (1) One-third of] the fees collected by the short-term lessor during the

2-7  immediately preceding [year] month or quarter, as applicable, pursuant to

2-8  this section . [; and

2-9       (2) Of the remainder of those fees, any amount in excess of the total

2-10  amount of vehicle licensing fees and taxes paid by the short-term lessor

2-11  during the immediately preceding year pursuant to this chapter.

2-12    3.] 4.  A short-term lessor shall deduct and withhold from the total

2-13  fees otherwise due from him 1.25 percent of that total for reimbursement

2-14  of the cost of collecting the fees.

2-15    5.  The department of taxation shall deposit all money received from

2-16  short-term lessors pursuant to the provisions of this section in the

2-17  following manner:

2-18    (a) One-third of the money must be deposited with the state treasurer

2-19  for credit to the state general fund.

2-20    [4.] (b) One-third of the money must be deposited in the state highway

2-21  fund created pursuant to NRS 408.235.

2-22    (c) One-third of the money must be deposited in the intergovernmental

2-23  fund created pursuant to NRS 353.254.

2-24    6.  Acting upon the collection data provided by the department of

2-25  taxation pursuant to this section, the state controller shall, from the

2-26  money deposited in the intergovernmental fund pursuant to paragraph

2-27  (c) of subsection 5:

2-28    (a) Remit to each regional transportation commission created

2-29  pursuant to chapter 373 of NRS the portion of money collected pursuant

2-30  to this section by the short-term lessors in the county where the regional

2-31  transportation commission is created.

2-32    (b) If a regional transportation commission has not been created in a

2-33  county in which fees are collected by short-term lessors pursuant to this

2-34  section, remit the portion of money collected by the short-term lessors in

2-35  that county to the general fund of that county.

2-36  All money remitted pursuant to this subsection may be used only for the

2-37  construction, repair or maintenance of public roads, or for any other

2-38  purpose related to public mass transportation.

2-39    7. To ensure compliance with this section, the department of taxation

2-40  may audit the records of a short-term lessor.

2-41    [5.] 8. The provisions of this section do not limit or affect the payment

2-42  of any taxes or fees imposed pursuant to the provisions of this chapter.

2-43    [6.] 9. The department of motor vehicles and public safety shall, upon

2-44  request, provide to the department of taxation any information in its

2-45  records relating to a short-term lessor that the department of taxation

2-46  considers necessary to collect the fee required by this section.

2-47    [7.  As used in this section, “vehicle licensing fees and taxes” means:

2-48    (a) The fees paid by a short-term lessor for the registration of, and the

2-49  issuance of certificates of title for, the passenger cars leased by him; and

3-1    (b) The basic and supplemental privilege taxes paid by the short-term

3-2  lessor with regard to those passenger cars.]

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

3-4    408.235  1.  There is hereby created the state highway fund.

3-5    2.  Except as otherwise provided in subsection 7 of NRS 482.180 and

3-6  NRS 482.1805[, the] :

3-7    (a) The proceeds from the imposition of any[:

3-8    (a) License] license or registration fee and other charges with respect to

3-9  the operation of any motor vehicle upon any public highway, city, town or

3-10  county road, street, alley or highway in this state; [and]

3-11    (b) [Excise] The proceeds from the imposition of any excise tax on

3-12  gasoline or other motor vehicle fuel[,] ; and

3-13    (c) One-third of the proceeds from the imposition of the fee for the

3-14  short-term lease of a passenger car pursuant to the provisions of NRS

3-15  482.313,

3-16  must be deposited in the state highway fund and must, except for costs of

3-17  administering the collection [thereof,] of the proceeds described in

3-18  paragraphs (a) and (b), be used exclusively for administration,

3-19  construction, reconstruction, improvement and maintenance of highways as

3-20  provided for in this chapter.

3-21    3.  The interest and income earned on the money in the state highway

3-22  fund, after deducting any applicable charges, must be credited to the fund.

3-23    4.  Costs of administration for the collection of the proceeds for any

3-24  license or registration fees and other charges with respect to the operation

3-25  of any motor vehicle must be limited to a sum not to exceed 22 percent of

3-26  the total proceeds [so] collected.

3-27    5.  Costs of administration for the collection of any excise tax on

3-28  gasoline or other motor vehicle fuel must be limited to a sum not to exceed

3-29  1 percent of the total proceeds [so] collected.

3-30    6.  All bills and charges against the state highway fund for

3-31  administration, construction, reconstruction, improvement and maintenance

3-32  of highways under the provisions of this chapter must be certified by the

3-33  director and [must be] presented to and examined by the state board of

3-34  examiners. [When] If allowed by the state board of examiners and upon

3-35  being audited by the state controller, the state controller shall draw his

3-36  warrant [therefor] for those bills and charges upon the state treasurer.

3-37    Sec. 3.  This act becomes effective on July 1, 2001.

 

3-38  H