Senate Bill No. 499–Committee on Finance

 

(On Behalf of Department of Administration—Budget Division)

 

March 26, 2001

____________

 

Referred to Committee on Taxation

 

SUMMARY—Revises name of parks marina development fund and expands permissible uses of money in that fund. (BDR 32‑1316)

 

FISCAL NOTE:            Effect on Local Government: No.

                                    Effect on the State: No.

 

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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 state parks; revising the name of the parks marina development fund; expanding the permissible uses of money in the fund; 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 365.535 is hereby amended to read as follows:

1-2    365.535  1.  It is declared to be the policy of the State of Nevada to

1-3  apply the tax on motor vehicle fuel paid on fuel used in watercraft for

1-4  recreational purposes during each calendar year, which is hereby declared

1-5  to be not refundable to the consumer, for the [improvement] :

1-6    (a) Improvement of boating and the improvement, operation and

1-7  maintenance of other outdoor recreational facilities [associated with

1-8  boating and for the payment] located in any state park that includes a

1-9  body of water used for recreational purposes; and

1-10    (b) Payment of the costs incurred, in part, for the administration and

1-11  enforcement of the provisions of chapter 488 of NRS.

1-12    2.  The amount of excise taxes paid on all motor vehicle fuel used in

1-13  watercraft for recreational purposes must be determined annually by the

1-14  department by use of the following formula:

1-15    (a) Multiplying the total boats with motors registered the previous

1-16  calendar year, pursuant to provisions of chapter 488 of NRS, times 220.76

1-17  gallons average fuel purchased per boat;

1-18    (b) Adding 566,771 gallons of fuel purchased by out-of-state boaters as

1-19  determined through a study conducted during 1969-1970 by the division of

2-1  agricultural and resource economics, Max C. Fleischmann College of

2-2  Agriculture, University of Nevada, Reno; and

2-3    (c) Multiplying the total gallons determined by adding the total obtained

2-4  under paragraph (a) to the figure in paragraph (b) times the rate of tax, per

2-5  gallon, imposed on motor vehicle fuel used in watercraft for recreational

2-6  purposes, less the percentage of the tax authorized to be deducted by the

2-7  dealer pursuant to NRS 365.330.

2-8    3.  The division of wildlife of the state department of conservation and

2-9  natural resources shall submit annually to the department, on or before

2-10  April 1, the number of boats with motors registered in the previous

2-11  calendar year. On or before June 1, the department, using that data, shall

2-12  compute the amount of excise taxes paid on all motor vehicle fuel used in

2-13  watercraft for recreational purposes based on the formula set forth in

2-14  subsection 2, and shall certify the ratio for apportionment and distribution,

2-15  in writing, to the division of wildlife of the state department of

2-16  conservation and natural resources and to the division of state parks of the

2-17  state department of conservation and natural resources for the next fiscal

2-18  year.

2-19    4.  In each fiscal year, the state treasurer shall, upon receipt of the tax

2-20  money from the department collected pursuant to the provisions of NRS

2-21  365.170 to 365.190, inclusive, allocate the amount determined pursuant to

2-22  subsection 2, in proportions directed by the legislature, to:

2-23    (a) The wildlife account in the state general fund. This money may be

2-24  expended only for the administration and enforcement of the provisions of

2-25  chapter 488 of NRS and for the improvement, operation and maintenance

2-26  of boating facilities and other outdoor recreational facilities associated with

2-27  boating on state-owned wildlife management areas. Any of this money

2-28  declared by the division of wildlife of the state department of conservation

2-29  and natural resources to be in excess of its immediate requirements for

2-30  these purposes may be transferred to the credit of the parks marina

2-31  [development] fund for use by the division of state parks of the state

2-32  department of conservation and natural resources in accordance with the

2-33  provisions of paragraph (b).

2-34    (b) The parks marina [development] fund which is hereby created as a

2-35  special revenue fund for use by the division of state parks of the state

2-36  department of conservation and natural resources. All money so deposited

2-37  to the credit of the division of state parks may be expended only as

2-38  authorized by the legislature for the improvement, operation and

2-39  maintenance of boating facilities and other outdoor recreational facilities

2-40  [associated with boating.] located in any state park that includes a body of

2-41  water used for recreational purposes.

2-42    5.  Money that the state treasurer is required to allocate pursuant to the

2-43  provisions of subsection 4 may be paid quarterly or oftener if convenient to

2-44  the state treasurer.

2-45    Sec. 2.  NRS 407.069 is hereby amended to read as follows:

2-46    407.069  In the utilization of the money received pursuant to the

2-47  provisions of NRS 365.535, the administrator, subject to the approval of

2-48  the director, may execute agreements with federal and state agencies,

2-49  counties and special districts for the development, improvement, operation

3-1  and maintenance of boating facilities and other outdoor recreational

3-2  facilities [associated with boating.] located in any state park that includes

3-3  a body of water used for recreational purposes.

3-4    Sec. 3.  Section 97 of chapter 224, Statutes of Nevada 1999, at page

3-5  1017, is hereby amended to read as follows:

3-6    Sec. 97.  NRS 365.535 is hereby amended to read as follows:

3-7    365.535 1.  It is declared to be the policy of the State of Nevada

3-8  to apply the tax on motor vehicle fuel paid on fuel used in watercraft

3-9  for recreational purposes during each calendar year, which is hereby

3-10  declared to be not refundable to the consumer, for the:

3-11    (a) Improvement of boating and the improvement, operation and

3-12  maintenance of other outdoor recreational facilities located in any

3-13  state park that includes a body of water used for recreational purposes;

3-14  and

3-15    (b) Payment of the costs incurred, in part, for the administration

3-16  and enforcement of the provisions of chapter 488 of NRS.

3-17    2.  The amount of excise taxes paid on all motor vehicle fuel used

3-18  in watercraft for recreational purposes must be determined annually

3-19  by the department by use of the following formula:

3-20    (a) Multiplying the total boats with motors registered the previous

3-21  calendar year, pursuant to provisions of chapter 488 of NRS, times

3-22  220.76 gallons average fuel purchased per boat;

3-23    (b) Adding 566,771 gallons of fuel purchased by out-of-state

3-24  boaters as determined through a study conducted during 1969-1970 by

3-25  the division of agricultural and resource economics, Max C.

3-26  Fleischmann College of Agriculture, University of Nevada, Reno; and

3-27    (c) Multiplying the total gallons determined by adding the total

3-28  obtained under paragraph (a) to the figure in paragraph (b) times the

3-29  rate of tax, per gallon, imposed on motor vehicle fuel used in

3-30  watercraft for recreational purposes, less the percentage of the tax

3-31  authorized to be deducted by the [dealer] supplier pursuant to NRS

3-32  365.330.

3-33    3.  The division of wildlife of the state department of conservation

3-34  and natural resources shall submit annually to the department, on or

3-35  before April 1, the number of boats with motors registered in the

3-36  previous calendar year. On or before June 1, the department, using

3-37  that data, shall compute the amount of excise taxes paid on all motor

3-38  vehicle fuel used in watercraft for recreational purposes based on the

3-39  formula set forth in subsection 2, and shall certify the ratio for

3-40  apportionment and distribution, in writing, to the division of wildlife

3-41  of the state department of conservation and natural resources and to

3-42  the division of state parks of the state department of conservation and

3-43  natural resources for the next fiscal year.

3-44    4.  In each fiscal year, the state treasurer shall, upon receipt of the

3-45  tax money from the department collected pursuant to the provisions of

3-46  NRS [365.170 to 365.190, inclusive,] 365.180, 365.185 and 365.190

3-47  and section 59 of this act allocate the amount determined pursuant to

3-48  subsection 2, in proportions directed by the legislature, to:

4-1    (a) The wildlife account in the state general fund. This money may

4-2  be expended only for the administration and enforcement of the

4-3  provisions of chapter 488 of NRS and for the improvement, operation

4-4  and maintenance of boating facilities and other outdoor recreational

4-5  facilities associated with boating on state-owned wildlife management

4-6  areas. Any of this money declared by the division of wildlife of the

4-7  state department of conservation and natural resources to be in excess

4-8  of its immediate requirements for these purposes may be transferred

4-9  to the credit of the parks marina fund for use by the division of state

4-10  parks of the state department of conservation and natural resources in

4-11  accordance with the provisions of paragraph (b).

4-12    (b) The parks marina fund which is hereby created as a special

4-13  revenue fund for use by the division of state parks of the state

4-14  department of conservation and natural resources. All money so

4-15  deposited to the credit of the division of state parks may be expended

4-16  only as authorized by the legislature for the improvement, operation

4-17  and maintenance of boating facilities and other outdoor recreational

4-18  facilities located in any state park that includes a body of water used

4-19  for recreational purposes.

4-20    5.  Money that the state treasurer is required to allocate pursuant to

4-21  the provisions of subsection 4 may be paid quarterly or oftener if

4-22  convenient to the state treasurer.

4-23    Sec. 4.  This act becomes effective on July 1, 2001.

 

4-24  H