REQUIRES TWO-THIRDS MAJORITY VOTE (§ 10)     exempt

      (REPRINTED WITH ADOPTED AMENDMENTS)

 

Assembly Bill No. 460–Assemblyman Parks

 

March 19, 2001

____________

 

Referred to Committee on Transportation

 

SUMMARY—Creates legislative committee on transportation and revises provisions governing fees collected by short-term lessors of passenger cars. (BDR 17‑589)

 

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 transportation; creating the legislative committee on transportation; prescribing the membership, powers and duties of the committee; revising certain provisions concerning the board of directors of the department of transportation; revising provisions governing the remittance of fees by short-term lessors of passenger cars to the department of taxation; authorizing short-term lessors of passenger cars to charge a fee as reimbursement for payment of vehicle licensing fees and taxes; 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    Sections 1-9.  (Deleted by amendment.)

1-2    Sec. 10.  NRS 482.313 is hereby amended to read as follows:

1-3    482.313  1.  Upon the lease of a passenger car by a short-term lessor

1-4  in this state, the short-term lessor [shall] :

1-5    (a) Shall charge and collect from the short-term lessee a governmental

1-6  services fee of 6 percent of the total amount for which the passenger car

1-7  was leased, excluding any taxes or other fees imposed by a governmental

1-8  entity.

1-9    (b) May charge and collect from the short-term lessee a recovery

1-10  surcharge not to exceed 3.5 percent of the total amount for which the

1-11  passenger car was leased, excluding any taxes or other fees imposed by a

1-12  governmental entity, as reimbursement for vehicle licensing fees and

1-13  taxes paid by the short-term lessor.

1-14  The amount of [the] any feecharged pursuant to this subsection must be

1-15  indicated in the lease agreement.

1-16    2.  The governmental services fees due from a short-term lessor to the

1-17  department of taxation pursuant to this subsection are due on the last

1-18  day of each calendar quarter. On or before [January 31 of each year,] the

2-1  last day of the month following each calendar quarter, the short-term

2-2  lessor shall:

2-3    (a) File with the department of taxation and the department of motor

2-4  vehicles and public safety, on a form prescribed by the department of

2-5  taxation, a report indicating the total amount of:

2-6       (1) [Fees] Governmental services fees collected by the short-term

2-7  lessor during the immediately preceding [year] calendar quarter pursuant

2-8  to this section; and

2-9       (2) Vehicle licensing fees and taxes paid by the short-term lessor

2-10  during the immediately preceding [year] calendar quarter pursuant to this

2-11  chapter.

2-12    (b) Remit to the department of taxation [:

2-13      (1) One third of] the governmental services fees collected by the

2-14  short-term lessor pursuant to paragraph (a) of subsection 1 during the

2-15  immediately preceding [year pursuant to this section; and

2-16      (2) Of the remainder of those fees, any amount in excess of the total

2-17  amount of vehicle licensing fees and taxes paid by the short-term lessor

2-18  during the immediately preceding year pursuant to this chapter.]calendar

2-19  quarter.

2-20    3.  The department of taxation shall deposit all money received from

2-21  short-term lessors pursuant to the provisions of this section with the state

2-22  treasurer for credit to the state general fund.

2-23    4.  To ensure compliance with this section, the department of taxation

2-24  may audit the records of a short-term lessor.

2-25    5.  The provisions of this section do not limit or affect the payment of

2-26  any taxes or fees imposed pursuant to the provisions of this chapter.

2-27    6.  The department of motor vehicles and public safety shall, upon

2-28  request, provide to the department of taxation any information in its

2-29  records relating to a short-term lessor that the department of taxation

2-30  considers necessary to collect the fee required by this section.

2-31    7.  As used in this section, “vehicle licensing fees and taxes” means:

2-32    (a) The fees paid by a short-term lessor for the registration of, and the

2-33  issuance of certificates of title for, the passenger cars leased by him; and

2-34    (b) The basic and supplemental governmental services taxes paid by the

2-35  short-term lessor with regard to those passenger cars.

2-36    Sec. 11. Notwithstanding the amendatory provisions of section 10 of

2-37  this act to the contrary, the reports required and fees due from a short-term

2-38  lessor for the calendar year 2001 are governed by the provisions of NRS

2-39  482.313, as that section existed on December 31, 2001.

2-40    Sec. 12.  The legislative committee on transportation created pursuant

2-41  to section 3 of this act shall:

2-42    1.  Monitor and evaluate the effects of the amendatory provisions of

2-43  section 10 of this act; and

2-44    2.  On or before January 31 of each odd-numbered year, submit a report

2-45  of its evaluation to the director of the legislative counsel bureau for

2-46  transmittal to the next regular session of the legislature.

2-47    Sec. 13. 1.  This section and sections 1 to 9, inclusive, of this act

2-48  become effective on July 1, 2001.

3-1    2.  Sections 10, 11 and 12 of this act become effective on January 1,

3-2  2002.

 

3-3  H