Senate Bill No. 237–Senators Raggio and Titus

 

March 5, 2003

____________

 

Joint Sponsors: Assemblymen Perkins and Hettrick

____________

 

Referred to Committee on Taxation

 

SUMMARY—Carries out certain advisory questions relating to funding for regional transportation. (BDR 32‑942)

 

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 taxation; carrying out certain advisory questions relating to funding for regional transportation; revising the maximum rate, allocation or use of certain taxes for regional transportation; authorizing certain counties to impose additional taxes on motor vehicle fuel and to increase certain impact fees for new development; 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 365.545 is hereby amended to read as follows:

1-2  365.545  1.  The proceeds of all taxes on fuel for jet or

1-3  turbine-powered aircraft imposed pursuant to the provisions of NRS

1-4  365.170 or 365.203 must be deposited in the Account for Taxes on

1-5  Fuel for Jet or Turbine-Powered Aircraft in the State General Fund

1-6  and , except as otherwise provided in this subsection, must be

1-7  allocated monthly by the Department to the governmental entity

1-8  which owns the airport at which the tax was collected[,] or , if the

1-9  airport is privately owned, to the county in which the airport is

1-10  located.

1-11      [2.  The money so received must] In a county whose

1-12  population is 400,000 or more and in which a regional

2-1  transportation commission has been created pursuant to chapter

2-2  373 of NRS, the proceeds of the tax imposed pursuant to

2-3  subparagraph (1) of paragraph (b) of subsection 1 of NRS 365.170

2-4  on fuel for jet or turbine-powered aircraft sold, distributed or used

2-5  in that county, excluding the proceeds of any tax imposed

2-6  pursuant to NRS 365.203, must be allocated monthly by the

2-7  Department to that regional transportation commission.

2-8  2.  Except as otherwise provided in subsection 3, the money

2-9  allocated pursuant to subsection 1:

2-10      (a) Must be used by the governmental entity receiving it to pay

2-11  the cost of:

2-12      [(a)] (1) Transportation projects related to airports, including

2-13  access on the ground to airports;

2-14      [(b) Payment]

2-15          (2) The payment of principal and interest on notes, bonds or

2-16  other obligations incurred to fund projects described in [paragraph

2-17  (a);

2-18      (c)] subparagraph (1);

2-19          (3) Promoting the use of an airport, including, without

2-20  limitation, increasing the number and availability of flights at the

2-21  airport;

2-22      [(d)] (4) Contributing money to the Trust Fund for Aviation

2-23  created by NRS 494.048; or

2-24      [(e)] (5) Any combination of those purposes[.

2-25      3.  Money so received may] ; and

2-26      (b) May also be pledged for the payment of general or special

2-27  obligations issued to fund projects described in paragraph (a) . [of

2-28  subsection 2.

2-29      4.] Any money pledged pursuant to [the provisions of

2-30  subsection 3] this paragraph may be treated as pledged revenues of

2-31  the project for the purposes of subsection 3 of NRS 350.020.

2-32      3.  The money allocated pursuant to subsection 1 to a regional

2-33  transportation commission:

2-34      (a) Must be used by the regional transportation commission:

2-35          (1) To pay the cost of transportation projects described in a

2-36  regional plan for transportation established by that regional

2-37  transportation commission pursuant to NRS 373.1161;

2-38          (2) For the payment of principal and interest on notes,

2-39  bonds or other obligations incurred to fund projects described in

2-40  subparagraph (1); or

2-41          (3) For any combination of those purposes; and

2-42      (b) May also be pledged for the payment of general or special

2-43  obligations issued to fund projects described in paragraph (a). Any

2-44  money pledged pursuant to this paragraph may be treated as

3-1  pledged revenues of the project for the purposes of subsection 3 of

3-2  NRS 350.020.

3-3  Sec. 2.  Chapter 373 of NRS is hereby amended by adding

3-4  thereto a new section to read as follows:

3-5  1.  In a county whose population is 100,000 or more but less

3-6  than 400,000:

3-7  (a) The board may by ordinance impose:

3-8       (1) An excise tax on each gallon of motor vehicle fuel,

3-9  except aviation fuel, sold in the county in an amount equal to the

3-10  sum obtained by multiplying the amount of the tax imposed

3-11  pursuant to NRS 365.180 by the lesser of 4.5 percent or the

3-12  average percentage of increase in the Consumer Price Index for

3-13  West Urban Consumers for the preceding 5 years; and

3-14          (2) An annual increase in the tax imposed pursuant to

3-15  subparagraph (1), on the first day of each fiscal year following the

3-16  fiscal year in which that tax becomes effective, in an amount equal

3-17  to the sum of the tax imposed pursuant to NRS 365.180 and the

3-18  tax imposed pursuant to subparagraph (1) during the preceding

3-19  fiscal year, multiplied by the lesser of 4.5 percent or the average

3-20  percentage of increase in the Consumer Price Index for West

3-21  Urban Consumers for the preceding 5 years.

3-22      (b) If the board does not, pursuant to subsection 3 of NRS

3-23  365.190, decline to accept the tax levied pursuant to that section,

3-24  the board may by ordinance impose:

3-25          (1) An excise tax on each gallon of motor vehicle fuel,

3-26  except aviation fuel, sold in the county in an amount equal to the

3-27  sum obtained by multiplying the amount of the tax imposed

3-28  pursuant to NRS 365.190 by the lesser of 4.5 percent or the

3-29  average percentage of increase in the Consumer Price Index for

3-30  West Urban Consumers for the preceding 5 years; and

3-31          (2) An annual increase in the tax imposed pursuant to

3-32  subparagraph (1), on the first day of each fiscal year following the

3-33  fiscal year in which that tax becomes effective, in an amount equal

3-34  to the sum of the tax imposed pursuant to NRS 365.190 and the

3-35  tax imposed pursuant to subparagraph (1) during the preceding

3-36  fiscal year, multiplied by the lesser of 4.5 percent or the average

3-37  percentage of increase in the Consumer Price Index for West

3-38  Urban Consumers for the preceding 5 years.

3-39      (c) The board may by ordinance impose:

3-40          (1) An excise tax on each gallon of motor vehicle fuel,

3-41  except aviation fuel, sold in the county in an amount equal to the

3-42  sum obtained by multiplying the amount of the tax imposed

3-43  pursuant to NRS 365.192 by the lesser of 4.5 percent or the

3-44  average percentage of increase in the Consumer Price Index for

3-45  West Urban Consumers for the preceding 5 years; and

4-1       (2) An annual increase in the tax imposed pursuant to

4-2  subparagraph (1), on the first day of each fiscal year following the

4-3  fiscal year in which that tax becomes effective, in an amount equal

4-4  to the sum of the tax imposed pursuant to NRS 365.192 and the

4-5  tax imposed pursuant to subparagraph (1) during the preceding

4-6  fiscal year, multiplied by the lesser of 4.5 percent or the average

4-7  percentage of increase in the Consumer Price Index for West

4-8  Urban Consumers for the preceding 5 years.

4-9  (d) If the board imposes a tax pursuant to paragraph (b) of

4-10  subsection 1 of NRS 373.030, the board may by ordinance impose:

4-11          (1) An excise tax on each gallon of motor vehicle fuel,

4-12  except aviation fuel and leaded racing fuel, sold in the county in

4-13  an amount equal to the sum obtained by multiplying the amount

4-14  of the tax imposed pursuant to paragraph (b) of subsection 1 of

4-15  NRS 373.030 by the lesser of 4.5 percent or the average

4-16  percentage of increase in the Consumer Price Index for West

4-17  Urban Consumers for the preceding 5 years; and

4-18          (2) An annual increase in the tax imposed pursuant to

4-19  subparagraph (1), on the first day of each fiscal year following the

4-20  fiscal year in which that tax becomes effective, in an amount equal

4-21  to the sum of the tax imposed pursuant to paragraph (b) of

4-22  subsection 1 of NRS 373.030 and the tax imposed pursuant to

4-23  subparagraph (1) during the preceding fiscal year, multiplied by

4-24  the lesser of 4.5 percent or the average percentage of increase in

4-25  the Consumer Price Index for West Urban Consumers for the

4-26  preceding 5 years.

4-27      2.  Any ordinance authorized by this section may be adopted

4-28  in combination with any other ordinance authorized by this

4-29  section. Each tax imposed pursuant to this section is in addition to

4-30  any other motor vehicle fuel taxes imposed pursuant to the

4-31  provisions of this chapter and chapter 365 of NRS. Upon adoption

4-32  of an ordinance authorized by this section, no further action by

4-33  the board is necessary to effectuate the annual increases.

4-34      3.  Any ordinance adopted pursuant to this section must

4-35  become effective on the first day of the first calendar quarter

4-36  beginning not less than 90 days after the adoption of the

4-37  ordinance.

4-38      4.  Any ordinance adopted pursuant to:

4-39      (a) Paragraph (a) of subsection 1 must:

4-40          (1) Require the allocation, disbursement and use in the

4-41  county of the proceeds of the tax imposed pursuant to that

4-42  ordinance in the same proportions and manner as the allocation,

4-43  disbursement and use in the county of the proceeds of the tax

4-44  imposed pursuant to NRS 365.180; and

5-1       (2) Expire by limitation on the effective date of any

5-2  increase or decrease in the amount of the tax imposed pursuant to

5-3  NRS 365.180 which becomes effective after the adoption of that

5-4  ordinance.

5-5  (b) Paragraph (b) of subsection 1 must:

5-6       (1) Require the allocation, disbursement and use in the

5-7  county of the proceeds of the tax imposed pursuant to that

5-8  ordinance in the same proportions and manner as the allocation,

5-9  disbursement and use in the county of the proceeds of the tax

5-10  imposed pursuant to NRS 365.190; and

5-11          (2) Expire by limitation on the effective date of any

5-12  increase or decrease in the amount of the tax imposed pursuant to

5-13  NRS 365.190 which becomes effective after the adoption of that

5-14  ordinance.

5-15      (c) Paragraph (c) of subsection 1 must:

5-16          (1) Require the allocation, disbursement and use in the

5-17  county of the proceeds of the tax imposed pursuant to that

5-18  ordinance in the same proportions and manner as the allocation,

5-19  disbursement and use in the county of the proceeds of the tax

5-20  imposed pursuant to NRS 365.192; and

5-21          (2) Expire by limitation on the effective date of any

5-22  increase or decrease in the amount of the tax imposed pursuant to

5-23  NRS 365.192 which becomes effective after the adoption of that

5-24  ordinance.

5-25      (d) Paragraph (d) of subsection 1 must:

5-26          (1) Require the allocation, disbursement and use in the

5-27  county of the proceeds of the tax imposed pursuant to that

5-28  ordinance in the same proportions and manner as the allocation,

5-29  disbursement and use in the county of the proceeds of the tax

5-30  imposed pursuant to paragraph (b) of subsection 1 of NRS

5-31  373.030; and

5-32          (2) Expire by limitation on the effective date of any

5-33  subsequent ordinance increasing or decreasing the amount of the

5-34  tax imposed in that county pursuant to paragraph (b) of

5-35  subsection 1 of NRS 373.030.

5-36      Sec. 3.  NRS 373.070 is hereby amended to read as follows:

5-37      373.070  Any motor vehicle fuel tax ordinance enacted under

5-38  this chapter must include provisions in substance as follows:

5-39      1.  A provision imposing the additional excise tax and stating

5-40  the amount of the tax per gallon of fuel.

5-41      2.  Provisions identical to those contained in chapter 365 of

5-42  NRS on the date of enactment of the ordinance, insofar as

5-43  applicable, except that the name of the county as taxing agency must

5-44  be substituted for that of the State and that an additional supplier’s

5-45  license is not required.

6-1  3.  A provision that all amendments to chapter 365 of NRS

6-2  subsequent to the date of enactment of the ordinance, not

6-3  inconsistent with this chapter, automatically become a part of the

6-4  motor vehicle fuel tax ordinance of the county.

6-5  4.  A provision that the county shall contract [prior to] before

6-6  the effective date of the county motor vehicle fuel tax ordinance

6-7  with the Department to perform all functions incident to the

6-8  administration or operation of the motor vehicle fuel tax ordinance

6-9  of the county[.] , including, if the ordinance is enacted pursuant

6-10  to section 2 of this act, the calculation of each annual increase in

6-11  the tax imposed pursuant to the ordinance.

6-12      Sec. 4.  NRS 373.075 is hereby amended to read as follows:

6-13      373.075  Any ordinance amending [the] a motor fuel tax

6-14  ordinance enacted pursuant to this chapter shall include a

6-15  provision in substance that the county shall amend the contract

6-16  made under subsection 4 of NRS 373.070 by a contract made

6-17  between the county and the State acting by and through the

6-18  Department [prior to] before the effective date of such amendatory

6-19  ordinance, unless the county determines with the written

6-20  concurrence of the commission that no such amendment of the

6-21  contract is necessary or desirable.

6-22      Sec. 5.  NRS 373.090 is hereby amended to read as follows:

6-23      373.090  1.  For the purpose of [the] each tax imposed by an

6-24  ordinance enacted pursuant to this chapter, motor vehicle fuel is sold

6-25  at the place where it is distributed from a terminal.

6-26      2.  As used in this section, “terminal” has the meaning ascribed

6-27  to it in NRS 365.088.

6-28      Sec. 6.  NRS 373.110 is hereby amended to read as follows:

6-29      373.110  [1.  Except as provided in NRS 373.119, all] All the

6-30  net proceeds of the county motor vehicle fuel tax :

6-31      1.  Imposed pursuant to paragraph (b) of subsection 1 of NRS

6-32  373.030 or paragraph (d) of subsection 1 of section 2 of this act

6-33  which are received by the county pursuant to NRS 373.080 [shall]

6-34  must, except as otherwise provided in NRS 373.119, be deposited

6-35  by the county treasurer in a fund to be known as the regional street

6-36  and highway fund in the county treasury, and disbursed only in

6-37  accordance with the provisions of this chapter.

6-38      [2.] After July 1, 1975, the regional street and highway fund

6-39  must be accounted for as a separate fund and not as a part of any

6-40  other fund.

6-41      2.  Imposed pursuant to paragraph (a), (b) or (c) of subsection

6-42  1 of section 2 of this act which are received by the county pursuant

6-43  to NRS 373.080 must be allocated, disbursed and used as provided

6-44  in the ordinance imposing the tax.

 

7-1  Sec. 7.  NRS 373.119 is hereby amended to read as follows:

7-2  373.119  1.  Except to the extent pledged before July 1, 1985,

7-3  the board may use that portion of the revenue collected pursuant to

7-4  the provisions of this chapter from any taxes imposed pursuant to

7-5  paragraph (b) of subsection 1 of NRS 373.030 or paragraph (d) of

7-6  subsection 1 of section 2 of this act that represents collections from

7-7  the sale of fuel for use in boats at marinas in the county to make

7-8  capital improvements or to conduct programs to encourage safety in

7-9  boating. If the county does not control a body of water, where an

7-10  improvement or program is appropriate, the board may contract with

7-11  an appropriate person or governmental organization for the

7-12  improvement or program.

7-13      2.  Each marina shall report monthly to the Department

7-14  the number of gallons of motor vehicle fuel sold for use in boats.

7-15  The report must be made on or before the 25th day of each month

7-16  for sales during the preceding month.

7-17      Sec. 8.  NRS 373.130 is hereby amended to read as follows:

7-18      373.130  1.  Money for the payment of the cost of a project

7-19  within the area embraced by a regional plan for transportation

7-20  established pursuant to NRS 373.1161 may be obtained by the

7-21  issuance of revenue bonds and other revenue securities as provided

7-22  in subsection 2, or, subject to any pledges, liens and other

7-23  contractual limitations made pursuant to the provisions of this

7-24  chapter, may be obtained by direct distribution from the regional

7-25  street and highway fund, except to the extent any such use is

7-26  prevented by the provisions of NRS 373.150, or may be obtained

7-27  both by the issuance of such securities and by such direct

7-28  distribution, as the board may determine. Money for street and

7-29  highway construction outside the area embraced by the plan may be

7-30  distributed directly from the regional street and highway fund as

7-31  provided in NRS 373.150.

7-32      2.  The board may, after the enactment of an ordinance as

7-33  authorized by paragraph (b) of subsection 1 of NRS 373.030[,] or

7-34  paragraph (d) of subsection 1 of section 2 of this act, issue revenue

7-35  bonds and other revenue securities, on the behalf and in the name of

7-36  the county:

7-37      (a) The total of all of which, issued and outstanding at any one

7-38  time, must not be in an amount requiring a total debt service in

7-39  excess of the estimated receipts to be derived from the [tax] taxes

7-40  imposed pursuant to the provisions of paragraph (b) of subsection 1

7-41  of NRS 373.030[;] and paragraph (d) of subsection 1 of section 2

7-42  of this act;

7-43      (b) Which must not be general obligations of the county or a

7-44  charge on any real estate therein; and

8-1  (c) Which may be secured as to principal and interest by a

8-2  pledge authorized by this chapter of the receipts from the motor

8-3  vehicle fuel taxes designated in this chapter, except such portion of

8-4  the receipts as may be required for the direct distributions

8-5  authorized by NRS 373.150.

8-6  3.  A county is authorized to issue bonds without the necessity

8-7  of their being authorized at any election in such manner and with

8-8  such terms as provided in this chapter.

8-9  4.  Subject to the provisions of this chapter, for any project

8-10  authorized therein , the board of any county may, on the behalf and

8-11  in the name of the county, borrow money, otherwise become

8-12  obligated, and evidence obligations by the issuance of bonds and

8-13  other county securities, and in connection with the undertaking or

8-14  project, the board may otherwise proceed as provided in the Local

8-15  Government Securities Law.

8-16      5.  All such securities constitute special obligations payable

8-17  from the net receipts of the motor vehicle fuel taxes designated in

8-18  this chapter except as otherwise provided in NRS 373.150, and the

8-19  pledge of revenues to secure the payment of the securities must be

8-20  limited to [the] those net receipts.

8-21      6.  Except for:

8-22      (a) Any notes or warrants which are funded with the proceeds of

8-23  interim debentures or bonds;

8-24      (b) Any interim debentures which are funded with the proceeds

8-25  of bonds;

8-26      (c) Any temporary bonds which are exchanged for definitive

8-27  bonds;

8-28      (d) Any bonds which are reissued or which are refunded; and

8-29      (e) The use of any profit from any investment and reinvestment

8-30  for the payment of any bonds or other securities issued pursuant to

8-31  the provisions of this chapter,

8-32  all bonds and other securities issued pursuant to the provisions of

8-33  this chapter must be payable solely from the proceeds of motor

8-34  vehicle fuel taxes collected by or remitted to the county pursuant to

8-35  chapter 365 of NRS, as supplemented by this chapter. Receipts of

8-36  the taxes levied in NRS 365.180 and 365.190 and pursuant to

8-37  paragraphs (a) and (b) of subsection 1 of section 2 of this act may

8-38  be used by the county for the payment of securities issued pursuant

8-39  to the provisions of this chapter and may be pledged therefor. If

8-40  during any period any securities payable from these tax proceeds are

8-41  outstanding, the tax receipts must not be used directly for the

8-42  construction, maintenance and repair of any streets, roads or other

8-43  highways nor for any purchase of equipment therefor, and the

8-44  receipts of the tax levied in NRS 365.190 must not be apportioned

8-45  pursuant to subsection 2 of NRS 365.560 unless, at any time the tax

9-1  receipts are so apportioned, provision has been made in a timely

9-2  manner for the payment of such outstanding securities as to the

9-3  principal of, any prior redemption premiums due in connection with,

9-4  and the interest on the securities as they become due, as provided in

9-5  the securities, the ordinance authorizing their issuance, and any

9-6  other instrument appertaining to the securities.

9-7  7.  The ordinance authorizing the issuance of any bond or other

9-8  revenue security hereunder must describe the purpose for which it is

9-9  issued at least in general terms and may describe the purpose in

9-10  detail. This section does not require the purpose so stated to be set

9-11  forth in the detail in which the project approved by the commission

9-12  pursuant to subsection 2 of NRS 373.140 is stated, or prevent the

9-13  modification by the board of details as to the purpose stated in the

9-14  ordinance authorizing the issuance of any bond or other security

9-15  after its issuance, subject to approval by the commission of the

9-16  project as so modified.

9-17      Sec. 9.  NRS 373.140 is hereby amended to read as follows:

9-18      373.140  1.  After the enactment of an ordinance as authorized

9-19  in NRS 373.030, all street and highway construction, surfacing or

9-20  resurfacing projects in the county which are proposed to be financed

9-21  from [the] a county motor vehicle fuel tax imposed pursuant to

9-22  paragraph (b) of subsection 1 of NRS 373.030 or paragraph (d) of

9-23  subsection 1 of section 2 of this act must first be submitted to the

9-24  regional transportation commission.

9-25      2.  [Where] If the project is within the area covered by a

9-26  regional plan for transportation established pursuant to NRS

9-27  373.1161, the commission shall evaluate it in terms of:

9-28      (a) The priorities established by the plan;

9-29      (b) The relation of the proposed work to other projects already

9-30  constructed or authorized;

9-31      (c) The relative need for the project in comparison with others

9-32  proposed; and

9-33      (d) The money available.

9-34  If the commission approves the project, the board may authorize the

9-35  project, using all or any part of the proceeds of the county motor

9-36  vehicle fuel tax authorized [by this chapter,] pursuant to paragraph

9-37  (b) of subsection 1 of NRS 373.030 or paragraph (d) of subsection

9-38  1 of section 2 of this act, except to the extent any such use is

9-39  prevented by the provisions for direct distribution required by NRS

9-40  373.150 or is prevented by any pledge to secure the payment of

9-41  outstanding bonds, other securities or other obligations incurred

9-42  hereunder, and other contractual limitations appertaining to such

9-43  obligations as authorized by NRS 373.160, and the proceeds of

9-44  revenue bonds or other securities issued or to be issued as provided

9-45  in NRS 373.130. Except as otherwise provided in subsection 3, if

10-1  the board authorizes the project, the responsibilities for letting

10-2  construction and other necessary contracts, contract administration,

10-3  supervision and inspection of work and the performance of other

10-4  duties related to the acquisition of the project must be specified in

10-5  written agreements executed by the board and the governing bodies

10-6  of the cities and towns within the area covered by a regional plan for

10-7  transportation established pursuant to NRS 373.1161.

10-8      3.  In a county in which two or more governmental entities are

10-9  represented on the commission, the governing bodies of those

10-10  governmental entities may enter into a written master agreement that

10-11  allows a written agreement described in subsection 2 to be executed

10-12  by only the commission and the governmental entity that receives

10-13  funding for the approved project. The provisions of a written master

10-14  agreement must not be used until the governing body of each

10-15  governmental entity represented on the commission ratifies the

10-16  written master agreement.

10-17     4.  [Where] If the project is outside the area covered by a plan,

10-18  the commission shall evaluate it in terms of:

10-19     (a) Its relation to the regional plan for transportation established

10-20  pursuant to NRS 373.1161 if any;

10-21     (b) The relation of the proposed work to other projects

10-22  constructed or authorized;

10-23     (c) The relative need for the proposed work in relation to others

10-24  proposed by the same city or town; and

10-25     (d) The availability of money.

10-26  If the commission approves the project, the board shall direct the

10-27  county treasurer to distribute the sum approved to the city or town

10-28  requesting the project, in accordance with NRS 373.150.

10-29     5.  In counties whose population is less than 100,000, the

10-30  commission shall certify the adoption of the plan in compliance with

10-31  subsections 2 and 4.

10-32     Sec. 10.  NRS 373.160 is hereby amended to read as follows:

10-33     373.160  1.  The ordinance or ordinances providing for the

10-34  issuance of any bonds or other securities issued hereunder payable

10-35  from the receipts from the motor vehicle fuel excise taxes herein

10-36  designated may at the discretion of the board, in addition to

10-37  covenants and other provisions authorized in the Local Government

10-38  Securities Law, contain covenants or other provisions as to the

10-39  pledge of and the creation of a lien upon the receipts of the [tax]

10-40  taxes collected for the county [hereunder (] pursuant to paragraph

10-41  (b) of subsection 1 of NRS 373.030 and paragraph (d) of

10-42  subsection 1 of section 2 of this act, excluding any tax proceeds to

10-43  be distributed directly under the provisions of NRS 373.150 , [)] or

10-44  the proceeds of the bonds or other securities pending their

10-45  application to defray the cost of the project, or both such tax

11-1  proceeds and security proceeds, to secure the payment of revenue

11-2  bonds or other securities issued hereunder.

11-3      2.  If the board determines in any ordinance authorizing the

11-4  issuance of any bonds or other securities hereunder that the proceeds

11-5  of the [tax] taxes levied and collected pursuant to [the County Motor

11-6  Vehicle Fuel Tax Law] paragraph (b) of subsection 1 of NRS

11-7  373.030 and paragraph (d) of subsection 1 of section 2 of this act

11-8  are sufficient to pay all bonds and securities, including the proposed

11-9  issue, from the proceeds thereof, the board may additionally secure

11-10  the payment of any bonds or other securities issued pursuant to the

11-11  ordinance hereunder by a pledge of and the creation of a lien upon

11-12  not only the proceeds of any motor vehicle fuel tax authorized at the

11-13  time of the issuance of such securities to be used for such payment

11-14  in subsection 6 of NRS 373.130, but also the proceeds of any such

11-15  tax thereafter authorized to be used or pledged , or used and pledged

11-16  , for the payment of such securities, whether such tax be levied or

11-17  collected by the county, the State of Nevada, or otherwise, or be

11-18  levied in at least an equivalent value in lieu of any such tax existing

11-19  at the time of the issuance of such securities or be levied in

11-20  supplementation thereof.

11-21     3.  The pledges and liens authorized by subsections 1 and 2 [of

11-22  this section shall] extend to the proceeds of any tax collected for use

11-23  by the county on any motor vehicle fuel so long as any bonds or

11-24  other securities issued hereunder remain outstanding and [shall not

11-25  be] are not limited to any type or types of motor vehicle fuel in use

11-26  when the bonds or other securities [shall be] are issued.

11-27     Sec. 11.  NRS 377A.080 is hereby amended to read as follows:

11-28     377A.080  1.  In any county in which a tax for a public transit

11-29  system or for the construction, maintenance and repair of public

11-30  roads, or both, has been imposed, the board shall by ordinance

11-31  create a regional transportation commission pursuant to chapter 373

11-32  of NRS if one has not already been created under that chapter.

11-33  [Where] If a regional transportation commission has already been

11-34  created under that chapter, that commission may also exercise the

11-35  powers conferred by this section.

11-36     2.  The regional transportation commission may:

11-37     (a) Appropriate money in the public transit fund accumulated by

11-38  a county to provide a public transit system for that county if the

11-39  system is included in a regional transportation plan adopted by the

11-40  regional transportation commission;

11-41     (b) Appropriate money to provide transportation or to support

11-42  agencies which are providing transportation for the elderly and

11-43  persons with disabilities, if the services are consistent with the

11-44  regional transportation plan;

12-1      (c) Provide for or perform all functions incident to the

12-2  administration and operation of the public transit system, including

12-3  the establishment of fares for the system; and

12-4      (d) Adopt regulations for the operation of systems or services

12-5  provided by the commission and for systems or services financed by

12-6  the commission and provided by an agency or a private contractor.

12-7      3.  The commission may draw money out of the public transit

12-8  fund only for:

12-9      (a) The establishment and maintenance of a public transit

12-10  system for the county and for the support of other activities, services

12-11  and programs related to transportation which are included in a

12-12  regional transportation plan adopted by the commission;

12-13     (b) The construction, maintenance and repair of public roads;

12-14     (c) The payment of principal and interest on notes, bonds or

12-15  other securities issued to provide funds for the cost of projects

12-16  described in paragraphs (a) and (b); [or]

12-17     (d) The support of activities, services and programs related to

12-18  the improvement of air quality; or

12-19     (e) Any combination of those purposes.

12-20     Sec. 12.  NRS 278.710 is hereby amended to read as follows:

12-21     278.710  1.  A board of county commissioners may by

12-22  ordinance, but not as in a case of emergency, impose a tax for the

12-23  improvement of transportation on the privilege of new residential,

12-24  commercial, industrial and other development pursuant to paragraph

12-25  (a) or (b) as follows:

12-26     (a) After receiving the approval of a majority of the registered

12-27  voters of the county voting on the question at a special election or

12-28  the next primary or general election, the board of county

12-29  commissioners may impose the tax throughout the county, including

12-30  any such development in incorporated cities in the county. A county

12-31  may combine this question with a question submitted pursuant to

12-32  NRS 244.3351, 371.045 or 377A.020, or any combination thereof.

12-33     (b) After receiving the approval of a majority of the registered

12-34  voters who reside within the boundaries of a transportation district

12-35  created pursuant to NRS 244A.252, voting on the question at a

12-36  special or general district election or primary or general state

12-37  election, the board of county commissioners may impose the tax

12-38  within the boundaries of the district. A county may combine this

12-39  question with a question submitted pursuant to NRS 244.3351.

12-40     2.  A special election may be held only if the board of county

12-41  commissioners determines, by a unanimous vote, that an emergency

12-42  exists. The determination made by the board of county

12-43  commissioners is conclusive unless it is shown that the board acted

12-44  with fraud or a gross abuse of discretion. An action to challenge the

12-45  determination made by the board must be commenced within 15

13-1  days after the board’s determination is final. As used in this

13-2  subsection, “emergency” means any unexpected occurrence or

13-3  combination of occurrences which requires immediate action by the

13-4  board of county commissioners to prevent or mitigate a substantial

13-5  financial loss to the county or to enable the board of county

13-6  commissioners to provide an essential service to the residents of the

13-7  county.

13-8      3.  The tax imposed pursuant to this section must be at such a

13-9  rate and based on such criteria and classifications as the board of

13-10  county commissioners determines to be appropriate. Each such

13-11  determination is conclusive unless it constitutes an arbitrary and

13-12  capricious abuse of discretion, but the tax imposed must not :

13-13     (a) For any fiscal year beginning:

13-14         (1) Before July 1, 2003, exceed $500 ;

13-15         (2) On or after July 1, 2003, and before July 1, 2005,

13-16  exceed $650;

13-17         (3) On or after July 1, 2005, and before July 1, 2010,

13-18  exceed $700;

13-19         (4) On or after July 1, 2010, and before July 1, 2015,

13-20  exceed $800;

13-21         (5) On or after July 1, 2015, and before July 1, 2020,

13-22  exceed $900; or

13-23         (6) On or after July 1, 2020, exceed $1,000,

13-24  per single-family dwelling unit of new residential development, or

13-25  the equivalent thereof as determined by the board of county

13-26  commissioners[, or 50 cents] ; or

13-27     (b) For any fiscal year beginning:

13-28         (1) Before July 1, 2003, $0.50;

13-29         (2) On or after July 1, 2003, and before July 1, 2005,

13-30  exceed $0.65;

13-31         (3) On or after July 1, 2005, and before July 1, 2010,

13-32  exceed $0.75;

13-33         (4) On or after July 1, 2010, and before July 1, 2015,

13-34  exceed $0.80;

13-35         (5) On or after July 1, 2015, and before July 1, 2020,

13-36  exceed $0.90; or

13-37         (6) On or after July 1, 2020, exceed $1.00,

13-38  per square foot on other new development.

13-39     4.  If so provided in [the ordinance,] an ordinance adopted

13-40  pursuant to this section, a newly developed lot for a mobile home

13-41  must be considered a single-family dwelling unit of new residential

13-42  development.

13-43     [4.] 5.  The tax imposed pursuant to this section must be

13-44  collected before the time a certificate of occupancy for a building or

13-45  other structure constituting new development is issued, or at such

14-1  other time as is specified in the ordinance imposing the tax. If so

14-2  provided in the ordinance, no certificate of occupancy may be issued

14-3  by any local government unless proof of payment of the tax is filed

14-4  with the person authorized to issue the certificate of occupancy.

14-5  Collection of the tax imposed pursuant to this section must not

14-6  commence earlier than the first day of the second calendar month

14-7  after adoption of the ordinance imposing the tax.

14-8      [5.] 6.  In a county in which a tax has been imposed pursuant to

14-9  paragraph (a) of subsection 1, the revenue derived from the tax must

14-10  be used exclusively to pay the cost of:

14-11     (a) Projects related to the construction and maintenance of

14-12  sidewalks, streets, avenues, boulevards, highways and other public

14-13  rights-of-way used primarily for vehicular traffic, including, without

14-14  limitation, overpass projects, street projects and underpass projects,

14-15  as defined in NRS 244A.037, 244A.053 and 244A.055,

14-16  respectively:

14-17         (1) Within the boundaries of the county;

14-18         (2) Within 1 mile outside the boundaries of the county if the

14-19  board of county commissioners finds that such projects outside

14-20  the boundaries of the county will facilitate transportation within the

14-21  county; or

14-22         (3) Within 30 miles outside the boundaries of the county and

14-23  the boundaries of this state, where those boundaries are

14-24  coterminous, if:

14-25             (I) The projects consist of improvements to a highway

14-26  which is located wholly or partially outside the boundaries of this

14-27  state and which connects this state to an interstate highway; and

14-28             (II) The board of county commissioners finds that such

14-29  projects will provide a significant economic benefit to the county;

14-30     (b) The principal and interest on notes, bonds or other

14-31  obligations incurred to fund projects described in paragraph (a); or

14-32     (c) Any combination of those uses.

14-33     [6.] 7.  In a transportation district in which a tax has been

14-34  imposed pursuant to paragraph (b) of subsection 1, the revenue

14-35  derived from the tax must be used exclusively to pay the cost of:

14-36     (a) Projects related to the construction and maintenance of

14-37  sidewalks, streets, avenues, boulevards, highways and other public

14-38  rights-of-way used primarily for vehicular traffic, including, without

14-39  limitation, overpass projects, street projects and underpass projects,

14-40  as defined in NRS 244A.037, 244A.053 and 244A.055, respectively,

14-41  within the boundaries of the district or within such a distance

14-42  outside those boundaries as is stated in the ordinance imposing the

14-43  tax, if the board of county commissioners finds that such projects

14-44  outside the boundaries of the district will facilitate transportation

14-45  within the district;

15-1      (b) The principal and interest on notes, bonds or other

15-2  obligations incurred to fund projects described in paragraph (a); or

15-3      (c) Any combination of those uses.

15-4      [7.] 8.  The county may expend the proceeds of the tax

15-5  authorized by this section, or any borrowing in anticipation of the

15-6  tax, pursuant to an interlocal agreement between the county and

15-7  the regional transportation commission of the county with respect to

15-8  the projects to be financed with the proceeds of the tax.

15-9      [8.] 9.  The provisions of chapter 278B of NRS and any action

15-10  taken pursuant to that chapter do not limit or in any other way apply

15-11  to any tax imposed pursuant to this section.

15-12     Sec. 13.  Chapter 278B of NRS is hereby amended by adding

15-13  thereto a new section to read as follows:

15-14     1.  The governing body of a local government which imposes

15-15  an impact fee to pay the cost of constructing a street project may

15-16  include a provision in the ordinance imposing the impact fee or

15-17  adopt a separate ordinance providing that each year in which the

15-18  governing body does not adopt any revisions to the land use

15-19  assumptions or capital improvements plan or otherwise increase

15-20  the impact fee, the current amount of the impact fee is

15-21  cumulatively increased:

15-22     (a) By a percentage equal to the average percentage of

15-23  increase in the Consumer Price Index for West Urban Consumers

15-24  for the preceding 5 years; or

15-25     (b) By 4.5 percent,

15-26  whichever is less.

15-27     2.  Upon inclusion of a provision in the ordinance imposing

15-28  the impact fee or the adoption of a separate ordinance authorized

15-29  by subsection 1, no further action by the governing body is

15-30  necessary to effectuate the annual increases.

15-31     3.  Each increase authorized pursuant to this section becomes

15-32  effective 1 year after:

15-33     (a) The date upon which the impact fee initially becomes

15-34  effective;

15-35     (b) The date the governing body adopts a revised capital

15-36  improvements plan; or

15-37     (c) The effective date of any previous increase in the impact

15-38  fee pursuant to this section,

15-39  whichever occurs last.

15-40     Sec. 14.  NRS 278B.230 is hereby amended to read as follows:

15-41     278B.230  1.  The impact fee per service unit , excluding the

15-42  amount of any increase authorized pursuant to section 13 of this

15-43  act, must not exceed the amount determined by dividing the costs of

15-44  the capital improvements described in subsection 3 of NRS

16-1  278B.170 by the total number of projected service units described in

16-2  subsection 6 of NRS 278B.170.

16-3      2.  If the number of new service units projected over a period is

16-4  less than the total number of new service units shown by the

16-5  approved land use assumptions at full development of the service

16-6  area, the maximum impact fee which may be charged per service

16-7  unit , excluding the amount of any increase authorized pursuant to

16-8  section 13 of this act, must be calculated by dividing the costs of the

16-9  part of the capital improvements required by the new service units

16-10  described in subsection 7 of NRS 278B.170 by the projected new

16-11  service units described in that subsection.

16-12     3.  The impact fee may be collected at the same time as the fee

16-13  for issuance of a building permit for the service unit or at the time a

16-14  certificate of occupancy is issued for the service unit, as specified in

16-15  the ordinance.

16-16     Sec. 15.  1.  The approval by the voters on November 5, 2002,

16-17  of Advisory Question No. 10, concerning transportation, on the

16-18  2002 general election ballot for Clark County shall be deemed to

16-19  constitute approval by the voters of the taxes authorized by the

16-20  provisions of NRS 278.710, as amended by this act, and paragraph

16-21  (b) of subsection 1 of NRS 377A.030. No other approval by the

16-22  voters is required for the imposition of those taxes in Clark County,

16-23  including its incorporated cities, at the following rates:

16-24     (a) Pursuant to NRS 278.710:

16-25         (1) For each fiscal year beginning:

16-26             (I) On or after July 1, 2003, and before July 1, 2005,

16-27  $650;

16-28             (II) On or after July 1, 2005, and before July 1, 2010,

16-29  $700;

16-30             (III) On or after July 1, 2010, and before July 1, 2015,

16-31  $800;

16-32             (IV) On or after July 1, 2015, and before July 1, 2020,

16-33  $900; and

16-34             (V) On or after July 1, 2020, $1,000,

16-35  per single-family dwelling of new residential development, or the

16-36  equivalent thereof as determined by the board of county

16-37  commissioners; and

16-38         (2) For each fiscal year beginning:

16-39             (I) On or after July 1, 2003, and before July 1, 2005,

16-40  $0.65;

16-41             (II) On or after July 1, 2005, and before July 1, 2010,

16-42  $0.75;

16-43             (III) On or after July 1, 2010, and before July 1, 2015,

16-44  $0.80;

17-1              (IV) On or after July 1, 2015, and before July 1, 2020,

17-2  $0.90; and

17-3              (V) On or after July 1, 2020, $1.00,

17-4  per square foot on other new development; and

17-5      (b) Pursuant to paragraph (b) of subsection 1 of NRS 377A.030:

17-6          (1) One-half of 1 percent of the gross receipts of any retailer

17-7  from the sale of all tangible personal property sold at retail, or

17-8  stored, used or otherwise consumed in the county, until:

17-9              (I) The last day of the fiscal year during which the

17-10  Department of Taxation determines that the cumulative total

17-11  proceeds of the tax imposed at that rate equal or exceed $1.7 billion;

17-12  or

17-13             (II) June 30, 2028,

17-14  whichever occurs earlier; and

17-15         (2) Three-eighths of 1 percent of the gross receipts of any

17-16  retailer from the sale of all tangible personal property sold at retail,

17-17  or stored, used or otherwise consumed in the county, during each

17-18  subsequent fiscal year.

17-19     2.  The approval by the voters on November 5, 2002, of

17-20  Advisory Question No. 2, concerning transportation, on the 2002

17-21  general election ballot for Washoe County shall be deemed to

17-22  constitute approval by the voters of an increase in the rate of the tax

17-23  imposed pursuant to paragraph (b) of subsection 1 of NRS

17-24  377A.030 to three-eighths of 1 percent of the gross receipts of any

17-25  retailer from the sale of all tangible personal property sold at retail,

17-26  or stored, used or otherwise consumed in the county. No other

17-27  approval by the voters is required for the imposition of that increase

17-28  in the rate of that tax in Washoe County, including its incorporated

17-29  cities.

17-30     3.  If at any time after November 5, 2002, and before the

17-31  effective date of this act, another county obtains approval by the

17-32  voters of a measure which complies with the provisions of NRS

17-33  278.710 for the tax authorized by that section, as amended by this

17-34  act, that approval shall be deemed to constitute approval of the tax

17-35  specified on the ballot and no other approval by the voters is

17-36  required for imposition of that tax at the rate or rates specified on

17-37  that ballot.

17-38     Sec. 16.  If any provision of this act, or the application thereof

17-39  to any person, thing or circumstance is held invalid, such invalidity

17-40  does not affect the provisions or applications of this act which can

17-41  be given effect without the invalid provision or application, and to

17-42  this end the provisions of this act are hereby declared to be

17-43  severable.

 

18-1      Sec. 17.  This act becomes effective upon passage and

18-2  approval.

 

18-3  H