Senate Bill No. 499–Committee on Finance

 

CHAPTER..........

 

AN ACT relating to state parks; eliminating the parks marina development fund; expanding the permissible uses of money received from the tax on motor vehicle fuel used in watercraft for recreational purposes; and providing other matters properly relating thereto.

 

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN

SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

 

   Section 1. NRS 365.535 is hereby amended to read as follows:

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

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

recreational purposes during each calendar year, which is hereby declared

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

   (a) Improvement of boating and the improvement, operation and

maintenance of other outdoor recreational facilities [associated with

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

body of water used for recreational purposes; and

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

enforcement of the provisions of chapter 488 of NRS.

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

watercraft for recreational purposes must be determined annually by the

department by use of the following formula:

   (a) Multiplying the total boats with motors registered the previous

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

gallons average fuel purchased per boat;

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

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

agricultural and resource economics, Max C. Fleischmann College of

Agriculture, University of Nevada, Reno; and

   (c) Multiplying the total gallons determined by adding the total obtained

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

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

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

dealer pursuant to NRS 365.330.

   3.  The division of wildlife of the state department of conservation and

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

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

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

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

watercraft for recreational purposes based on the formula set forth in

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

in writing, to the division of wildlife of the state department of

conservation and natural resources and to the division of state parks of the

state department of conservation and natural resources for the next fiscal

year.

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

money from the department collected pursuant to the provisions of NRS

365.170 to 365.190, inclusive, allocate the amount determined pursuant to

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

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

expended only for the administration and enforcement of the provisions of

chapter 488 of NRS and for the improvement, operation and maintenance

of boating facilities and other outdoor recreational facilities associated with

boating . [on state owned wildlife management areas. Any of this money

declared by the division of wildlife of the state department of conservation

and natural resources to be] Any money received in excess of [its

immediate requirements for these purposes may be transferred to the credit

of the parks marina development fund for use by the division of state parks

of the state department of conservation and natural resources in accordance

with the provisions of paragraph (b).] the amount authorized by the

legislature to be expended for such purposes must be retained in the

wildlife account.

   (b) The [parks marina development fund which is hereby created as a

special revenue fund for use by the] division of state parks of the state

department of conservation and natural resources. [All money so deposited

to the credit of the division of state parks] Such money may be expended

only as authorized by the legislature for the improvement, operation and

maintenance of boating facilities and other outdoor recreational facilities

[associated with boating.

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

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

the state treasurer.] located in any state park that includes a body of water

used for recreational purposes.

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

   407.069  In the utilization of the money received pursuant to the

provisions of NRS 365.535, the administrator, subject to the approval of

the director, may execute agreements with federal and state agencies,

counties and special districts for the development, improvement, operation

and maintenance of boating facilities and other outdoor recreational

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

a body of water used for recreational purposes.

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

1017, is hereby amended to read as follows:

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

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

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

for recreational purposes during each calendar year, which is hereby

declared to be not refundable to the consumer, for the:

   (a) Improvement of boating and the improvement, operation and

maintenance of other outdoor recreational facilities located in any

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

and

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

and enforcement of the provisions of chapter 488 of NRS.

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

in watercraft for recreational purposes must be determined annually

by the department by use of the following formula:

   (a) Multiplying the total boats with motors registered the previous

calendar year, pursuant to provisions of chapter 488 of NRS, times

220.76 gallons average fuel purchased per boat;

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

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

the division of agricultural and resource economics, Max C.

Fleischmann College of Agriculture, University of Nevada, Reno; and

   (c) Multiplying the total gallons determined by adding the total

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

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

watercraft for recreational purposes, less the percentage of the tax

authorized to be deducted by the [dealer] supplier pursuant to

NRS 365.330.

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

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

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

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

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

vehicle fuel used in watercraft for recreational purposes based on the

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

apportionment and distribution, in writing, to the division of wildlife

of the state department of conservation and natural resources and to

the division of state parks of the state department of conservation and

natural resources for the next fiscal year.

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

tax money from the department collected pursuant to the provisions of

NRS [365.170 to 365.190, inclusive,] 365.180, 365.185 and 365.190

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

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

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

be expended only for the administration and enforcement of the

provisions of chapter 488 of NRS and for the improvement, operation

and maintenance of boating facilities and other outdoor recreational

facilities associated with boating. Any money received in excess of

the amount authorized by the legislature to be expended for such

purposes must be retained in the wildlife account.

   (b) The division of state parks of the state department of

conservation and natural resources. Such money may be expended

only as authorized by the legislature for the improvement, operation

and maintenance of boating facilities and other outdoor recreational

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

for recreational purposes.

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

 

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