ASSEMBLY ACTION Initial and Date |SENATE ACTION Initial and Date
Adopted Lost | Adopted Lost
Concurred In Not |Concurred In Not
Receded Not | Receded Not
Amend the bill as a whole by renumbering sections 1 through 10 as sections 2 through 11 and adding a new section designated section 1, following the enacting clause, to read as follows:
“Section 1. NRS 365.190 is hereby amended to read as follows:
365.190 1. [Subject to the provisions of subsection 3, in] In addition to any other tax provided for in this chapter, there is hereby levied an excise tax of 1.75 cents per gallon on all motor vehicle fuel, except aviation fuel.
2. The tax imposed pursuant to this section must be collected by the supplier in the manner provided in this chapter. Upon the collection of the tax by the supplier, the purchaser of the fuel shall provide to the supplier a statement that sets forth the number of gallons of fuel that will be sold to retailers in each county in this state. The tax must be paid to the Department and delivered by the Department to the State Treasurer. When the tax is paid to the Department, the supplier shall provide to the Department a copy of the statement provided to the supplier by the purchaser pursuant to this subsection.
[3. The provisions of this section shall be deemed to be optional. The board of county commissioners of any county may decline to accept the additional tax levied pursuant to this section by the adoption of a resolution passed before July 1, 1947, which must be reconsidered and passed once each year within 60 days before July 1 of each year as long as the board of county commissioners desires so to act. Upon the adoption of such a resolution no tax may be collected.]”.
Amend section 1, page 1, by deleting line 6 and inserting:
“and must be”.
Amend section 1, pages 1 and 2, by deleting lines 11 and 12 on page 1 and lines 1 through 8 on page 2, and inserting:
“2. [The money so received must] Except as otherwise provided in subsection 3, the money”.
Amend section 1, page 2, by deleting line 32 and inserting:
“3. Any money allocated pursuant to subsection 1 to a county whose population is 400,000 or more and in which a regional transportation commission has been created pursuant to chapter 373 of NRS, from the proceeds of the tax imposed pursuant to subparagraph (1) of paragraph (b) of subsection 1 of NRS 365.170 on fuel for jet or turbine-powered aircraft sold, distributed or used in that county, excluding the proceeds of any tax imposed pursuant to NRS 365.203, may, in addition to the uses authorized pursuant to subsection 2, be allocated by the county to that regional transportation commission. The money allocated pursuant to this subsection to a regional”.
Amend section 1, page 2, line 43, after “issued” by inserting:
“by the county at the request of the regional transportation commission”.
Amend sec. 2, page 3, by deleting lines 22 through 24 and inserting:
“(b) The board may by ordinance impose:”.
Amend sec. 3, page 6, line 10, by deleting “2” and inserting “3”.
Amend sec. 6, page 6, lines 32 and 42, by deleting “2” and inserting “3”.
Amend sec. 7, page 7, line 6, by deleting “2” and inserting “3”.
Amend sec. 8, page 7, lines 34 and 41, by deleting “2” and inserting “3”.
Amend sec. 8, page 8, line 37, by deleting “2” and inserting “3”.
Amend sec. 9, page 9, lines 23 and 38, by deleting “2” and inserting “3”.
Amend sec. 10, page 10, line 42, by deleting “2” and inserting “3”.
Amend sec. 10, page 11, line 7, by deleting “2” and inserting “3”.
Amend the bill as a whole by renumbering sec. 11 as sec. 15 and adding new sections designated sections 12 through 14, following sec. 10, to read as follows:
“Sec. 12. NRS 377A.020 is hereby amended to read as follows:
377A.020 1. The board of county commissioners of [any] :
(a) Any county may enact an ordinance imposing a tax for a public transit system , [or] for the construction, maintenance and repair of public roads, for the improvement of air quality or [both,] for any combination of those purposes pursuant to NRS 377A.030. [The board of county commissioners of any]
(b) Any county whose population is less than 400,000 may enact an ordinance imposing a tax to promote tourism pursuant to NRS 377A.030.
2. An ordinance enacted pursuant to this chapter may not become effective before a question concerning the imposition of the tax is approved by a majority of the registered voters of the county voting upon the question which the board may submit to the voters at any general election. A county may combine the questions for a public transit system , [and] for the construction, maintenance and repair of public roads and for the improvement of air quality with questions submitted pursuant to NRS 244.3351, 278.710 or 371.045, or any combination thereof. The board shall also submit to the voters at a general election any proposal to increase the rate of the tax or change the previously approved uses for the proceeds of the tax.
3. Any ordinance enacted pursuant to this section must specify the date on which the tax must first be imposed or on which an increase in the rate of the tax becomes effective, which must not be earlier than the first day of the second calendar month following the approval of the question by the voters.
Sec. 13. NRS 377A.030 is hereby amended to read as follows:
377A.030 Except as otherwise provided in NRS 377A.110, any ordinance enacted under this chapter must include provisions in substance as follows:
1. A provision imposing a tax upon retailers at the rate of not more than:
(a) For a tax to promote tourism, one-quarter of 1 percent; or
(b) For a tax to establish and maintain a public transit system , [or] for the construction, maintenance and repair of public roads, for the improvement of air quality or [both,] for any combination of those purposes, one-half of 1 percent,
FLUSH
of the gross receipts of any retailer from the sale of all
tangible personal property sold at retail, or stored, used or otherwise
consumed, in a county.
2. Provisions substantially identical to those contained in chapter 374 of NRS, insofar as applicable.
3. A provision that all amendments to chapter 374 of NRS after the date of enactment of the ordinance, not inconsistent with this chapter, automatically become a part of [an ordinance imposing the tax for public mass transportation and construction of public roads or the tax to promote tourism in the county.] the ordinance.
4. A provision that the county shall contract before the effective date of the ordinance with the Department to perform all functions incident to the administration or operation of the tax in the county.
5. A provision that exempts from the tax or any increase in the tax the gross receipts from the sale of, and the storage, use or other consumption in a county of, tangible personal property used for the performance of a written contract for the construction of an improvement to real property, entered into on or before the effective date of the tax or the increase in the tax, or for which a binding bid was submitted before that date if the bid was afterward accepted, if under the terms of the contract or bid the contract price or bid amount cannot be adjusted to reflect the imposition of the tax or the increase in the tax.
Sec. 14. NRS 377A.070 is hereby amended to read as follows:
377A.070 1. The county treasurer shall deposit the money received from the State Controller pursuant to NRS 377A.050 for a public transit system , [or] for the construction, maintenance and repair of public roads, for the improvement or air quality or [both,] for any combination of those purposes in the county treasury for credit to a fund to be known as the public transit fund.
2. The public transit fund must be accounted for as a separate fund and not as a part of any other fund.”.
Amend sec. 11, page 11, by deleting lines 29 and 30 and inserting:
“system , [or] for the construction, maintenance and repair of public roads, for the improvement of air quality or [both,] for any combination of those purposes has been imposed, the board shall by ordinance”.
Amend sec. 11, page 12, by deleting lines 14 through 19 and inserting:
“(c) The distribution of money to the local air pollution control agency which administers the program established in the county pursuant to NRS 445B.500, to support activities, services and programs related to the improvement of air quality;
(d) The payment of principal and interest on notes, bonds or other securities issued to provide [funds] money for the cost of projects described in paragraphs (a) [and (b); or
(d)] , (b) and (c); or
(e) Any combination of those purposes.”.
Amend the bill as a whole by renumbering sections 12 through 17 as sections 19 through 24 and adding new sections designated sections 16 through 18, following sec. 11, to read as follows:
“Sec. 16. NRS 377A.090 is hereby amended to read as follows:
377A.090 1. Money for the payment of the cost of establishing and maintaining a public transit system , [or] for the construction, maintenance and repair of public roads, for the improvement of air quality or [both,] for any combination of those purposes may be obtained by the issuance of bonds and other securities as provided in subsection 2, or, subject to any pledges, liens and other contractual limitations made pursuant to this chapter, may be obtained by direct distribution from the public transit fund, or may be obtained both by the issuance of such securities and by such direct distribution as the board may determine.
2. The board may, after the enactment of an ordinance [imposing a tax for a public transit system or for the construction, maintenance and repair of public roads, or both, as] authorized by paragraph (a) of subsection 1 of NRS 377A.020, from time to time issue bonds and other securities, which are general or special obligations of the county and which may be secured as to principal and interest by a pledge authorized by this chapter of the receipts from the tax [for a public transit system or for the construction, maintenance and repair of public roads, or both.] imposed by that ordinance.
3. The ordinance authorizing the issuance of any bond or other security must describe the purpose for which it is issued.
Sec. 17. NRS 377A.100 is hereby amended to read as follows:
377A.100 1. Each ordinance providing for the issuance of any bond or security issued under this chapter payable from the receipts of the tax [for a public transit system or for the construction, maintenance and repair of public roads, or both,] imposed pursuant to paragraph (b) of subsection 1 of NRS 377A.030 may, in addition to covenants and other provisions authorized in the Local Government Securities Law, contain a covenant or other provision to pledge and create a lien upon the receipts of the tax or upon the proceeds of any bond or security pending their application to defray the cost of establishing or operating a public transit system, constructing, maintaining or repairing public roads or improving air quality, or both tax proceeds and security proceeds, to secure the payment of any bond or security issued under this chapter.
2. Any money pledged to the payment of bonds or other securities pursuant to subsection 1 may be treated as pledged revenues of the project for the purposes of subsection 3 of NRS 350.020.
Sec. 18. NRS 377A.110 is hereby amended to read as follows:
377A.110 1. Subject to the provisions of subsection 2, the board may gradually reduce the amount of any tax imposed pursuant to this chapter for a public transit system , [or] for the construction, maintenance and repair of public roads, for the improvement of air quality or [both,] for any combination of those purposes as revenue from the operation of [the public transit system] those projects permits.
2. No such taxing ordinance may be repealed or amended or otherwise directly or indirectly modified in such a manner as to impair any outstanding bonds issued under this chapter, or other obligations incurred under this chapter, until all obligations, for which revenues from the ordinance have been pledged or otherwise made payable from such revenues pursuant to this chapter, have been discharged in full, but the board may at any time dissolve the regional transportation commission and provide that no further obligations be incurred thereafter.”.
Amend sec. 14, page 15, line 42, by deleting “13” and inserting “20”.
Amend sec. 14, page 16, line 8, by deleting “13” and inserting “20”.
Amend sec. 15, page 16, line 21, by deleting “377A.030.” and inserting:
“377A.030, as amended by this act.”.
Amend sec. 15, page 17, line 24, by deleting “377A.030” and inserting:
“377A.030, as amended by this act,”.