Adoption of this amendment will REMOVE the 2/3s majority vote requirement from SB370 R2.
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 16 as sections 3 through 18 and adding new sections designated sections 1 and 2, following the enacting clause, to read as follows:
“Section 1. Chapter 360 of NRS is hereby amended by adding thereto a new section to read as follows:
1. The Department shall account separately for all money received pursuant to subsection 3 of NRS 482.181 and shall administer that account pursuant to the provisions of this section. If the balance in the account that has not been committed for expenditure exceeds $300,000 at the end of any fiscal year, the uncommitted amount that exceeds the threshold must be reverted to the counties of origin on a pro rata basis.
2. A county whose population is less than 100,000 in which a tax has been imposed pursuant to section 3 of this act at the maximum amount allowed by law may apply to the Department for a distribution from the account. The total of all distributions in any fiscal year to one county must not exceed the sum obtained by subtracting the amount of the proceeds of the tax imposed pursuant to section 3 of this act for that fiscal year from the amount received by the county from the proceeds of the basic governmental services tax for the fiscal year ending on June 30, 2003.
3. In administering the account, the Department shall adopt by regulation a procedure for making the distributions required by subsection 2. The procedure must ensure that for any fiscal year in which the balance in the account is not sufficient to make distributions to all counties for the maximum amount allowed by law, each county receives a distribution, if requested, of a percentage of the total amount requested by that county that is equal to the percentage of the money requested by all other counties to which distributions are made.
Sec. 2. NRS 371.040 is hereby amended to read as follows:
371.040 The annual amount of the basic governmental services tax throughout the State is [4] 3 cents on each $1 of valuation of the vehicle as determined by the Department.”.
Amend section 1, page 1, by deleting lines 4 through 6 and inserting:
“property, the board of county commissioners of each county may impose a tax at the rate of up to $1.20 for each $500 of value, or fraction thereof, on each deed”.
Amend section 1, page 2, by deleting lines 5 through 8 and inserting:
“provided in NRS 375.030.”.
Amend sec. 3, page 2, lines 33, 38 and 40, by deleting “1” and inserting “3”.
Amend sec. 5, page 4, line 14, by deleting “1” and inserting “3”.
Amend sec. 15, page 10, line 9, by deleting “1” and inserting “3”.
Amend sec. 16, page 10, line 31, by deleting “1” and inserting “3”.
Amend the bill as a whole by deleting sec. 17, renumbering sec. 18 as sec. 20 and adding a new section designated sec. 19, following sec. 16, to read as follows:
“Sec. 19. NRS 482.181 is hereby amended to read as follows:
482.181 1. Except as otherwise provided in subsection [5,] 6, after deducting the amount withheld by the Department and the amount credited to the Department pursuant to subsection 6 of NRS 482.180, the Department shall certify monthly to the State Board of Examiners the amount of the basic and supplemental governmental services taxes collected for each county by the Department and its agents during the preceding month, and that money must be distributed monthly as provided in this section.
2. Any supplemental governmental services tax collected for a county must be distributed only to the county, to be used as provided in NRS 371.045 and 371.047.
3. [The] Before making any distribution of the basic governmental services tax pursuant to subsections 4 and 5, 10 percent of the amount of that tax received or collected for each county must be deposited into a separate account in the State General Fund for distribution by the Department of Taxation as provided in section 1 of this act.
4. After making the distribution set forth in subsection 3, the distribution of the basic governmental services tax received or collected for each county must be made to the county school district within each county before any distribution is made to a local government, special district or enterprise district. For the purpose of calculating the amount of the basic governmental services tax to be distributed to the county school district, the taxes levied by each local government, special district and enterprise district are the product of its certified valuation, determined pursuant to subsection 2 of NRS 361.405, and its tax rate, established pursuant to NRS 361.455 for the fiscal year beginning on July 1, 1980, except that the tax rate for school districts, including the rate attributable to a district’s debt service, is the rate established pursuant to NRS 361.455 for the fiscal year beginning on July 1, 1978, but if, in any fiscal year, the sum of the rate attributable to a district’s debt service in that fiscal year and any rate levied for capital projects pursuant to NRS 387.3285 in that fiscal year is greater than its rate for the fiscal year beginning on July 1, 1978, the higher rate must be used to determine the amount attributable to debt service.
[4.] 5. After making the distributions set forth in [subsection 3,] subsections 3 and 4, the remaining money received or collected for each county must be deposited in the Local Government Tax Distribution Account created by NRS 360.660 for distribution to local governments, special districts and enterprise districts within each county pursuant to the provisions of NRS 360.680 and 360.690.
[5.] 6. An amount equal to any basic governmental services tax distributed to a redevelopment agency in the fiscal year 1987-1988 must continue to be distributed to that agency as long as it exists but must not be increased.
[6.] 7. The Department shall make distributions of the basic governmental services tax directly to county school districts.
[7.] 8. As used in this section:
(a) “Enterprise district” has the meaning ascribed to it in NRS 360.620.
(b) “Local government” has the meaning ascribed to it in NRS 360.640.
(c) “Received or collected for each county” means:
(1) For the basic governmental services tax collected on vehicles subject to the provisions of chapter 706 of NRS, the amount determined for each county based on the following percentages:
Carson City......... 1.07 percent Lincoln........... 3.12 percent
Churchill.............. 5.21 percent Lyon.............. 2.90 percent
Clark................. 22.54 percent Mineral.......... 2.40 percent
Douglas............... 2.52 percent Nye............... 4.09 percent
Elko.................. 13.31 percent Pershing......... 7.00 percent
Esmeralda............ 2.52 percent Storey............ .19 percent
Eureka................. 3.10 percent Washoe....... 12.24 percent
Humboldt............ 8.25 percent White Pine..... 5.66 percent
Lander................. 3.88 percent
(2) For all other basic and supplemental governmental services tax received or collected by the Department, the amount attributable to each county based on the county of registration of the vehicle for which the tax was paid.
(d) “Special district” has the meaning ascribed to it in NRS 360.650.”.
Amend sec. 18, page 12, by deleting line 13 and inserting:
“Sec. 20. This act becomes effective on January 1, 2004.”.
Amend the title of the bill to read as follows:
“AN ACT relating to taxation; reducing the rate of the basic governmental services tax; authorizing each board of county commissioners to impose an additional tax on the transfer of real property; authorizing the distribution of a portion of the proceeds of the basic governmental services tax to reimburse certain counties for a reduction in revenue; and providing other matters properly relating thereto.”.
Amend the summary of the bill to read as follows:
“SUMMARY—Reduces rate of basic governmental services tax and authorizes counties to impose additional tax on transfer of real property. (BDR 32‑39)”.