Assembly Bill No. 208–Assemblymen Goicoechea, Knecht, Andonov, Atkinson, Beers, Carpenter, Claborn, Collins, Conklin, Geddes, Grady, Hardy, Hettrick, Koivisto, Mabey, Manendo, McClain, McCleary and Sherer

 

February 27, 2003

____________

 

Referred to Committee on Taxation

 

SUMMARY—Authorizes imposition of sales and use tax in certain counties for operation and maintenance of county swimming pool. (BDR 32‑805)

 

FISCAL NOTE:  Effect on Local Government: No.

                           Effect on the State: No.

 

~

 

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

 

AN ACT relating to taxation; authorizing the board of county commissioners of certain counties to impose a sales and use tax to support the operation and maintenance of a county swimming pool; authorizing the imposition of the tax in White Pine County without further approval of the voters; 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. Chapter 377A of NRS is hereby amended by

1-2  adding thereto a new section to read as follows:

1-3  1.  The county treasurer shall deposit money received from

1-4  the State Controller pursuant to NRS 377A.050 to support the

1-5  operation and maintenance of a county swimming pool in the

1-6  county treasury for credit to a fund to be known as the fund for

1-7  the county swimming pool.

1-8  2.  The fund for the county swimming pool must be accounted

1-9  for as a separate fund and not as a part of any other fund.

2-1  3.  The board of county commissioners may use money in the

2-2  fund for the county swimming pool only to support the operation

2-3  and maintenance of a county swimming pool.

2-4  Sec. 2.  NRS 377A.020 is hereby amended to read as follows:

2-5  377A.020  1.  The board of county commissioners of any

2-6  county may enact an ordinance imposing a tax for a public transit

2-7  system or for the construction, maintenance and repair of public

2-8  roads, or both, pursuant to NRS 377A.030. The board of county

2-9  commissioners of any county whose population is less than 400,000

2-10  may enact an ordinance imposing a tax to promote tourism pursuant

2-11  to NRS 377A.030. The board of county commissioners of any

2-12  county whose population is less than 15,000 may enact an

2-13  ordinance imposing a tax to support the operation and

2-14  maintenance of a county swimming pool pursuant to

2-15  NRS 377A.030.

2-16      2.  An ordinance enacted pursuant to this chapter may not

2-17  become effective before a question concerning the imposition of the

2-18  tax is approved by a majority of the registered voters of the county

2-19  voting upon the question which the board may submit to the voters

2-20  at any general election. A county may combine the questions for a

2-21  public transit system and for the construction, maintenance and

2-22  repair of public roads with questions submitted pursuant to NRS

2-23  244.3351, 278.710 or 371.045, or any combination thereof. The

2-24  board shall also submit to the voters at a general election any

2-25  proposal to increase the rate of the tax or change the previously

2-26  approved uses for the proceeds of the tax.

2-27      3.  Any ordinance enacted pursuant to this section must specify

2-28  the date on which the tax must first be imposed or on which an

2-29  increase in the rate of the tax becomes effective, which must not be

2-30  earlier than the first day of the second calendar month following the

2-31  approval of the question by the voters.

2-32      Sec. 3.  NRS 377A.030 is hereby amended to read as follows:

2-33      377A.030  Except as otherwise provided in NRS 377A.110, any

2-34  ordinance enacted under this chapter must include provisions in

2-35  substance as follows:

2-36      1.  A provision imposing a tax upon retailers at the rate of not

2-37  more than:

2-38      (a) For a tax to promote tourism, one-quarter of 1 percent; [or]

2-39      (b) For a tax to establish and maintain a public transit system or

2-40  for the construction, maintenance and repair of public roads, or both,

2-41  one-half of 1 percent[,] ; or

2-42      (c) For a tax to support the operation and maintenance of a

2-43  county swimming pool, one-quarter of 1 percent,

3-1  of the gross receipts of any retailer from the sale of all tangible

3-2  personal property sold at retail, or stored, used or otherwise

3-3  consumed[,] in a county.

3-4  2.  Provisions substantially identical to those contained in

3-5  chapter 374 of NRS, insofar as applicable.

3-6  3.  A provision that all amendments to chapter 374 of NRS after

3-7  the date of enactment of the ordinance, not inconsistent with this

3-8  chapter, automatically become a part of an ordinance imposing the

3-9  tax for public mass transportation and construction of public roads ,

3-10  [or] the tax to promote tourism in the county[.] , or the tax to

3-11  support the operation and maintenance of a county swimming

3-12  pool.

3-13      4.  A provision that the county shall contract before the

3-14  effective date of the ordinance with the Department to perform all

3-15  functions incident to the administration or operation of the tax in the

3-16  county.

3-17      5.  A provision that exempts from the tax or any increase in the

3-18  tax the gross receipts from the sale of, and the storage, use or other

3-19  consumption in a county of, tangible personal property used for the

3-20  performance of a written contract for the construction of an

3-21  improvement to real property, entered into on or before the effective

3-22  date of the tax or the increase in the tax, or for which a binding bid

3-23  was submitted before that date if the bid was afterward accepted, if

3-24  under the terms of the contract or bid the contract price or bid

3-25  amount cannot be adjusted to reflect the imposition of the tax or the

3-26  increase in the tax.

3-27      Sec. 4.  NRS 377A.040 is hereby amended to read as follows:

3-28      377A.040  Any ordinance amending the taxing ordinance must

3-29  include a provision in substance that the county shall amend the

3-30  contract made under subsection 4 of NRS 377A.030 by a contract

3-31  made between the county and the State acting by and through the

3-32  Department before the effective date of the amendatory ordinance,

3-33  unless the county determines with the written concurrence of the

3-34  regional transportation commission , in the case of a tax to

3-35  establish and maintain a public transit system or for the

3-36  construction, maintenance and repair of public roads, or the

3-37  county fair and recreation board , in the case of a tax to promote

3-38  tourism, that no such amendment of the contract is necessary or

3-39  desirable. Consent of another body is not required for the county

3-40  to determine that no such amendment of the contract is necessary

3-41  or desirable in the case of a tax to support the operation and

3-42  maintenance of a county swimming pool.

3-43      Sec. 5.  The approval by the voters on November 5, 2002, of

3-44  County Question No. 10, concerning the operation and maintenance

3-45  of a county swimming pool facility, on the 2002 general election

4-1  ballot for White Pine County shall be deemed to constitute approval

4-2  by the voters of the imposition of a tax pursuant paragraph (c) of

4-3  subsection 1 of NRS 377A.030 of one-quarter of 1 percent of the

4-4  gross receipts of any retailer from the sale of all tangible personal

4-5  property sold at retail, or stored, used or otherwise consumed in the

4-6  county. No other approval by the voters is required for the

4-7  imposition of that tax in White Pine County.

4-8  Sec. 6.  This act becomes effective upon passage and approval.

 

4-9  H