(Reprinted with amendments adopted on April 18, 2003)

 

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.

 

~

 

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 365.190 is hereby amended to read as follows:

1-2  365.190  1.  [Subject to the provisions of subsection 3, in] In

1-3  addition to any other tax provided for in this chapter, there is hereby

1-4  levied an excise tax of 1.75 cents per gallon on all motor vehicle

1-5  fuel, except aviation fuel.

1-6  2.  The tax imposed pursuant to this section must be collected

1-7  by the supplier in the manner provided in this chapter. Upon the

1-8  collection of the tax by the supplier, the purchaser of the fuel shall

1-9  provide to the supplier a statement that sets forth the number of

1-10  gallons of fuel that will be sold to retailers in each county in this

1-11  state. The tax must be paid to the Department and delivered by the

1-12  Department to the State Treasurer. When the tax is paid to the

2-1  Department, the supplier shall provide to the Department a copy of

2-2  the statement provided to the supplier by the purchaser pursuant to

2-3  this subsection.

2-4  [3.  The provisions of this section shall be deemed to be

2-5  optional. The board of county commissioners of any county may

2-6  decline to accept the additional tax levied pursuant to this section by

2-7  the adoption of a resolution passed before July 1, 1947, which must

2-8  be reconsidered and passed once each year within 60 days before

2-9  July 1 of each year as long as the board of county commissioners

2-10  desires so to act. Upon the adoption of such a resolution no tax may

2-11  be collected.]

2-12      Sec. 2.  NRS 365.545 is hereby amended to read as follows:

2-13      365.545  1.  The proceeds of all taxes on fuel for jet or

2-14  turbine-powered aircraft imposed pursuant to the provisions of NRS

2-15  365.170 or 365.203 must be deposited in the Account for Taxes on

2-16  Fuel for Jet or Turbine-Powered Aircraft in the State General Fund

2-17  and must be allocated monthly by the Department to the

2-18  governmental entity which owns the airport at which the tax was

2-19  collected[,] or , if the airport is privately owned, to the county in

2-20  which the airport is located.

2-21      2.  [The money so received must] Except as otherwise provided

2-22  in subsection 3, the money allocated pursuant to subsection 1:

2-23      (a) Must be used by the governmental entity receiving it to pay

2-24  the cost of:

2-25      [(a)] (1) Transportation projects related to airports, including

2-26  access on the ground to airports;

2-27      [(b) Payment]

2-28          (2) The payment of principal and interest on notes, bonds or

2-29  other obligations incurred to fund projects described in [paragraph

2-30  (a);

2-31      (c)] subparagraph (1);

2-32          (3) Promoting the use of an airport, including, without

2-33  limitation, increasing the number and availability of flights at the

2-34  airport;

2-35      [(d)] (4) Contributing money to the Trust Fund for Aviation

2-36  created by NRS 494.048; or

2-37      [(e)] (5) Any combination of those purposes[.

2-38      3.  Money so received may] ; and

2-39      (b) May also be pledged for the payment of general or special

2-40  obligations issued to fund projects described in paragraph (a) . [of

2-41  subsection 2.

2-42      4.] Any money pledged pursuant to [the provisions of

2-43  subsection 3] this paragraph may be treated as pledged revenues of

2-44  the project for the purposes of subsection 3 of NRS 350.020.

3-1  3.  Any money allocated pursuant to subsection 1 to a county

3-2  whose population is 400,000 or more and in which a regional

3-3  transportation commission has been created pursuant to chapter

3-4  373 of NRS, from the proceeds of the tax imposed pursuant to

3-5  subparagraph (1) of paragraph (b) of subsection 1 of NRS 365.170

3-6  on fuel for jet or turbine-powered aircraft sold, distributed or used

3-7  in that county, excluding the proceeds of any tax imposed

3-8  pursuant to NRS 365.203, may, in addition to the uses authorized

3-9  pursuant to subsection 2, be allocated by the county to that

3-10  regional transportation commission. The money allocated

3-11  pursuant to this subsection to a regional transportation

3-12  commission:

3-13      (a) Must be used by the regional transportation commission:

3-14          (1) To pay the cost of transportation projects described in a

3-15  regional plan for transportation established by that regional

3-16  transportation commission pursuant to NRS 373.1161;

3-17          (2) For the payment of principal and interest on notes,

3-18  bonds or other obligations incurred to fund projects described in

3-19  subparagraph (1); or

3-20          (3) For any combination of those purposes; and

3-21      (b) May also be pledged for the payment of general or special

3-22  obligations issued by the county at the request of the regional

3-23  transportation commission to fund projects described in

3-24  paragraph (a). Any money pledged pursuant to this paragraph

3-25  may be treated as pledged revenues of the project for the purposes

3-26  of subsection 3 of NRS 350.020.

3-27      Sec. 3.  Chapter 373 of NRS is hereby amended by adding

3-28  thereto a new section to read as follows:

3-29      1.  In a county whose population is 100,000 or more but less

3-30  than 400,000:

3-31      (a) The board may by ordinance impose:

3-32          (1) An excise tax on each gallon of motor vehicle fuel,

3-33  except aviation fuel, sold in the county in an amount equal to the

3-34  sum obtained by multiplying the amount of the tax imposed

3-35  pursuant to NRS 365.180 by the lesser of 4.5 percent or the

3-36  average percentage of increase in the Consumer Price Index for

3-37  West Urban Consumers for the preceding 5 years; and

3-38          (2) An annual increase in the tax imposed pursuant to

3-39  subparagraph (1), on the first day of each fiscal year following the

3-40  fiscal year in which that tax becomes effective, in an amount equal

3-41  to the sum of the tax imposed pursuant to NRS 365.180 and the

3-42  tax imposed pursuant to subparagraph (1) during the preceding

3-43  fiscal year, multiplied by the lesser of 4.5 percent or the average

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

3-45  Urban Consumers for the preceding 5 years.

4-1  (b) The board may by ordinance impose:

4-2       (1) An excise tax on each gallon of motor vehicle fuel,

4-3  except aviation fuel, sold in the county in an amount equal to the

4-4  sum obtained by multiplying the amount of the tax imposed

4-5  pursuant to NRS 365.190 by the lesser of 4.5 percent or the

4-6  average percentage of increase in the Consumer Price Index for

4-7  West Urban Consumers for the preceding 5 years; and

4-8       (2) An annual increase in the tax imposed pursuant to

4-9  subparagraph (1), on the first day of each fiscal year following the

4-10  fiscal year in which that tax becomes effective, in an amount equal

4-11  to the sum of the tax imposed pursuant to NRS 365.190 and the

4-12  tax imposed pursuant to subparagraph (1) during the preceding

4-13  fiscal year, multiplied by the lesser of 4.5 percent or the average

4-14  percentage of increase in the Consumer Price Index for West

4-15  Urban Consumers for the preceding 5 years.

4-16      (c) The board may by ordinance impose:

4-17          (1) An excise tax on each gallon of motor vehicle fuel,

4-18  except aviation fuel, sold in the county in an amount equal to the

4-19  sum obtained by multiplying the amount of the tax imposed

4-20  pursuant to NRS 365.192 by the lesser of 4.5 percent or the

4-21  average percentage of increase in the Consumer Price Index for

4-22  West Urban Consumers for the preceding 5 years; and

4-23          (2) An annual increase in the tax imposed pursuant to

4-24  subparagraph (1), on the first day of each fiscal year following the

4-25  fiscal year in which that tax becomes effective, in an amount equal

4-26  to the sum of the tax imposed pursuant to NRS 365.192 and the

4-27  tax imposed pursuant to subparagraph (1) during the preceding

4-28  fiscal year, multiplied by the lesser of 4.5 percent or the average

4-29  percentage of increase in the Consumer Price Index for West

4-30  Urban Consumers for the preceding 5 years.

4-31      (d) If the board imposes a tax pursuant to paragraph (b) of

4-32  subsection 1 of NRS 373.030, the board may by ordinance impose:

4-33          (1) An excise tax on each gallon of motor vehicle fuel,

4-34  except aviation fuel and leaded racing fuel, sold in the county in

4-35  an amount equal to the sum obtained by multiplying the amount

4-36  of the tax imposed pursuant to paragraph (b) of subsection 1 of

4-37  NRS 373.030 by the lesser of 4.5 percent or the average

4-38  percentage of increase in the Consumer Price Index for West

4-39  Urban Consumers for the preceding 5 years; and

4-40          (2) An annual increase in the tax imposed pursuant to

4-41  subparagraph (1), on the first day of each fiscal year following the

4-42  fiscal year in which that tax becomes effective, in an amount equal

4-43  to the sum of the tax imposed pursuant to paragraph (b) of

4-44  subsection 1 of NRS 373.030 and the tax imposed pursuant to

4-45  subparagraph (1) during the preceding fiscal year, multiplied by

5-1  the lesser of 4.5 percent or the average percentage of increase in

5-2  the Consumer Price Index for West Urban Consumers for the

5-3  preceding 5 years.

5-4  2.  Any ordinance authorized by this section may be adopted

5-5  in combination with any other ordinance authorized by this

5-6  section. Each tax imposed pursuant to this section is in addition to

5-7  any other motor vehicle fuel taxes imposed pursuant to the

5-8  provisions of this chapter and chapter 365 of NRS. Upon adoption

5-9  of an ordinance authorized by this section, no further action by

5-10  the board is necessary to effectuate the annual increases.

5-11      3.  Any ordinance adopted pursuant to this section must

5-12  become effective on the first day of the first calendar quarter

5-13  beginning not less than 90 days after the adoption of the

5-14  ordinance.

5-15      4.  Any ordinance adopted pursuant to:

5-16      (a) Paragraph (a) of subsection 1 must:

5-17          (1) Require the allocation, disbursement and use in the

5-18  county of the proceeds of the tax imposed pursuant to that

5-19  ordinance in the same proportions and manner as the allocation,

5-20  disbursement and use in the county of the proceeds of the tax

5-21  imposed pursuant to NRS 365.180; and

5-22          (2) Expire by limitation on the effective date of any

5-23  increase or decrease in the amount of the tax imposed pursuant to

5-24  NRS 365.180 which becomes effective after the adoption of that

5-25  ordinance.

5-26      (b) Paragraph (b) of subsection 1 must:

5-27          (1) Require the allocation, disbursement and use in the

5-28  county of the proceeds of the tax imposed pursuant to that

5-29  ordinance in the same proportions and manner as the allocation,

5-30  disbursement and use in the county of the proceeds of the tax

5-31  imposed pursuant to NRS 365.190; and

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

5-33  increase or decrease in the amount of the tax imposed pursuant to

5-34  NRS 365.190 which becomes effective after the adoption of that

5-35  ordinance.

5-36      (c) Paragraph (c) of subsection 1 must:

5-37          (1) Require the allocation, disbursement and use in the

5-38  county of the proceeds of the tax imposed pursuant to that

5-39  ordinance in the same proportions and manner as the allocation,

5-40  disbursement and use in the county of the proceeds of the tax

5-41  imposed pursuant to NRS 365.192; and

5-42          (2) Expire by limitation on the effective date of any

5-43  increase or decrease in the amount of the tax imposed pursuant to

5-44  NRS 365.192 which becomes effective after the adoption of that

5-45  ordinance.

6-1  (d) Paragraph (d) of subsection 1 must:

6-2       (1) Require the allocation, disbursement and use in the

6-3  county of the proceeds of the tax imposed pursuant to that

6-4  ordinance in the same proportions and manner as the allocation,

6-5  disbursement and use in the county of the proceeds of the tax

6-6  imposed pursuant to paragraph (b) of subsection 1 of NRS

6-7  373.030; and

6-8       (2) Expire by limitation on the effective date of any

6-9  subsequent ordinance increasing or decreasing the amount of the

6-10  tax imposed in that county pursuant to paragraph (b) of

6-11  subsection 1 of NRS 373.030.

6-12      Sec. 4.  NRS 373.070 is hereby amended to read as follows:

6-13      373.070  Any motor vehicle fuel tax ordinance enacted under

6-14  this chapter must include provisions in substance as follows:

6-15      1.  A provision imposing the additional excise tax and stating

6-16  the amount of the tax per gallon of fuel.

6-17      2.  Provisions identical to those contained in chapter 365 of

6-18  NRS on the date of enactment of the ordinance, insofar as

6-19  applicable, except that the name of the county as taxing agency must

6-20  be substituted for that of the State and that an additional supplier’s

6-21  license is not required.

6-22      3.  A provision that all amendments to chapter 365 of NRS

6-23  subsequent to the date of enactment of the ordinance, not

6-24  inconsistent with this chapter, automatically become a part of the

6-25  motor vehicle fuel tax ordinance of the county.

6-26      4.  A provision that the county shall contract [prior to] before

6-27  the effective date of the county motor vehicle fuel tax ordinance

6-28  with the Department to perform all functions incident to the

6-29  administration or operation of the motor vehicle fuel tax ordinance

6-30  of the county[.] , including, if the ordinance is enacted pursuant

6-31  to section 3 of this act, the calculation of each annual increase in

6-32  the tax imposed pursuant to the ordinance.

6-33      Sec. 5.  NRS 373.075 is hereby amended to read as follows:

6-34      373.075  Any ordinance amending [the] a motor fuel tax

6-35  ordinance enacted pursuant to this chapter shall include a

6-36  provision in substance that the county shall amend the contract

6-37  made under subsection 4 of NRS 373.070 by a contract made

6-38  between the county and the State acting by and through the

6-39  Department [prior to] before the effective date of such amendatory

6-40  ordinance, unless the county determines with the written

6-41  concurrence of the commission that no such amendment of the

6-42  contract is necessary or desirable.

 

 

 

7-1  Sec. 6.  NRS 373.090 is hereby amended to read as follows:

7-2  373.090  1.  For the purpose of [the] each tax imposed by an

7-3  ordinance enacted pursuant to this chapter, motor vehicle fuel is sold

7-4  at the place where it is distributed from a terminal.

7-5  2.  As used in this section, “terminal” has the meaning ascribed

7-6  to it in NRS 365.088.

7-7  Sec. 7.  NRS 373.110 is hereby amended to read as follows:

7-8  373.110  [1.  Except as provided in NRS 373.119, all] All the

7-9  net proceeds of the county motor vehicle fuel tax :

7-10      1.  Imposed pursuant to paragraph (b) of subsection 1 of NRS

7-11  373.030 or paragraph (d) of subsection 1 of section 3 of this act

7-12  which are received by the county pursuant to NRS 373.080 [shall]

7-13  must, except as otherwise provided in NRS 373.119, be deposited

7-14  by the county treasurer in a fund to be known as the regional street

7-15  and highway fund in the county treasury, and disbursed only in

7-16  accordance with the provisions of this chapter.

7-17      [2.] After July 1, 1975, the regional street and highway fund

7-18  must be accounted for as a separate fund and not as a part of any

7-19  other fund.

7-20      2.  Imposed pursuant to paragraph (a), (b) or (c) of subsection

7-21  1 of section 3 of this act which are received by the county pursuant

7-22  to NRS 373.080 must be allocated, disbursed and used as provided

7-23  in the ordinance imposing the tax.

7-24      Sec. 8.  NRS 373.119 is hereby amended to read as follows:

7-25      373.119  1.  Except to the extent pledged before July 1, 1985,

7-26  the board may use that portion of the revenue collected pursuant to

7-27  the provisions of this chapter from any taxes imposed pursuant to

7-28  paragraph (b) of subsection 1 of NRS 373.030 or paragraph (d) of

7-29  subsection 1 of section 3 of this act that represents collections from

7-30  the sale of fuel for use in boats at marinas in the county to make

7-31  capital improvements or to conduct programs to encourage safety in

7-32  boating. If the county does not control a body of water, where an

7-33  improvement or program is appropriate, the board may contract with

7-34  an appropriate person or governmental organization for the

7-35  improvement or program.

7-36      2.  Each marina shall report monthly to the Department

7-37  the number of gallons of motor vehicle fuel sold for use in boats.

7-38  The report must be made on or before the 25th day of each month

7-39  for sales during the preceding month.

7-40      Sec. 9.  NRS 373.130 is hereby amended to read as follows:

7-41      373.130  1.  Money for the payment of the cost of a project

7-42  within the area embraced by a regional plan for transportation

7-43  established pursuant to NRS 373.1161 may be obtained by the

7-44  issuance of revenue bonds and other revenue securities as provided

7-45  in subsection 2, or, subject to any pledges, liens and other

8-1  contractual limitations made pursuant to the provisions of this

8-2  chapter, may be obtained by direct distribution from the regional

8-3  street and highway fund, except to the extent any such use is

8-4  prevented by the provisions of NRS 373.150, or may be obtained

8-5  both by the issuance of such securities and by such direct

8-6  distribution, as the board may determine. Money for street and

8-7  highway construction outside the area embraced by the plan may be

8-8  distributed directly from the regional street and highway fund as

8-9  provided in NRS 373.150.

8-10      2.  The board may, after the enactment of an ordinance as

8-11  authorized by paragraph (b) of subsection 1 of NRS 373.030[,] or

8-12  paragraph (d) of subsection 1 of section 3 of this act, issue revenue

8-13  bonds and other revenue securities, on the behalf and in the name of

8-14  the county:

8-15      (a) The total of all of which, issued and outstanding at any one

8-16  time, must not be in an amount requiring a total debt service in

8-17  excess of the estimated receipts to be derived from the [tax] taxes

8-18  imposed pursuant to the provisions of paragraph (b) of subsection 1

8-19  of NRS 373.030[;] and paragraph (d) of subsection 1 of section 3

8-20  of this act;

8-21      (b) Which must not be general obligations of the county or a

8-22  charge on any real estate therein; and

8-23      (c) Which may be secured as to principal and interest by a

8-24  pledge authorized by this chapter of the receipts from the motor

8-25  vehicle fuel taxes designated in this chapter, except such portion of

8-26  the receipts as may be required for the direct distributions

8-27  authorized by NRS 373.150.

8-28      3.  A county is authorized to issue bonds without the necessity

8-29  of their being authorized at any election in such manner and with

8-30  such terms as provided in this chapter.

8-31      4.  Subject to the provisions of this chapter, for any project

8-32  authorized therein , the board of any county may, on the behalf and

8-33  in the name of the county, borrow money, otherwise become

8-34  obligated, and evidence obligations by the issuance of bonds and

8-35  other county securities, and in connection with the undertaking or

8-36  project, the board may otherwise proceed as provided in the Local

8-37  Government Securities Law.

8-38      5.  All such securities constitute special obligations payable

8-39  from the net receipts of the motor vehicle fuel taxes designated in

8-40  this chapter except as otherwise provided in NRS 373.150, and the

8-41  pledge of revenues to secure the payment of the securities must be

8-42  limited to [the] those net receipts.

8-43      6.  Except for:

8-44      (a) Any notes or warrants which are funded with the proceeds of

8-45  interim debentures or bonds;

9-1  (b) Any interim debentures which are funded with the proceeds

9-2  of bonds;

9-3  (c) Any temporary bonds which are exchanged for definitive

9-4  bonds;

9-5  (d) Any bonds which are reissued or which are refunded; and

9-6  (e) The use of any profit from any investment and reinvestment

9-7  for the payment of any bonds or other securities issued pursuant to

9-8  the provisions of this chapter,

9-9  all bonds and other securities issued pursuant to the provisions of

9-10  this chapter must be payable solely from the proceeds of motor

9-11  vehicle fuel taxes collected by or remitted to the county pursuant to

9-12  chapter 365 of NRS, as supplemented by this chapter. Receipts of

9-13  the taxes levied in NRS 365.180 and 365.190 and pursuant to

9-14  paragraphs (a) and (b) of subsection 1 of section 3 of this act may

9-15  be used by the county for the payment of securities issued pursuant

9-16  to the provisions of this chapter and may be pledged therefor. If

9-17  during any period any securities payable from these tax proceeds are

9-18  outstanding, the tax receipts must not be used directly for the

9-19  construction, maintenance and repair of any streets, roads or other

9-20  highways nor for any purchase of equipment therefor, and the

9-21  receipts of the tax levied in NRS 365.190 must not be apportioned

9-22  pursuant to subsection 2 of NRS 365.560 unless, at any time the tax

9-23  receipts are so apportioned, provision has been made in a timely

9-24  manner for the payment of such outstanding securities as to the

9-25  principal of, any prior redemption premiums due in connection with,

9-26  and the interest on the securities as they become due, as provided in

9-27  the securities, the ordinance authorizing their issuance, and any

9-28  other instrument appertaining to the securities.

9-29      7.  The ordinance authorizing the issuance of any bond or other

9-30  revenue security hereunder must describe the purpose for which it is

9-31  issued at least in general terms and may describe the purpose in

9-32  detail. This section does not require the purpose so stated to be set

9-33  forth in the detail in which the project approved by the commission

9-34  pursuant to subsection 2 of NRS 373.140 is stated, or prevent the

9-35  modification by the board of details as to the purpose stated in the

9-36  ordinance authorizing the issuance of any bond or other security

9-37  after its issuance, subject to approval by the commission of the

9-38  project as so modified.

9-39      Sec. 10.  NRS 373.140 is hereby amended to read as follows:

9-40      373.140  1.  After the enactment of an ordinance as authorized

9-41  in NRS 373.030, all street and highway construction, surfacing or

9-42  resurfacing projects in the county which are proposed to be financed

9-43  from [the] a county motor vehicle fuel tax imposed pursuant to

9-44  paragraph (b) of subsection 1 of NRS 373.030 or paragraph (d) of

10-1  subsection 1 of section 3 of this act must first be submitted to the

10-2  regional transportation commission.

10-3      2.  [Where] If the project is within the area covered by a

10-4  regional plan for transportation established pursuant to NRS

10-5  373.1161, the commission shall evaluate it in terms of:

10-6      (a) The priorities established by the plan;

10-7      (b) The relation of the proposed work to other projects already

10-8  constructed or authorized;

10-9      (c) The relative need for the project in comparison with others

10-10  proposed; and

10-11     (d) The money available.

10-12  If the commission approves the project, the board may authorize the

10-13  project, using all or any part of the proceeds of the county motor

10-14  vehicle fuel tax authorized [by this chapter,] pursuant to paragraph

10-15  (b) of subsection 1 of NRS 373.030 or paragraph (d) of subsection

10-16  1 of section 3 of this act, except to the extent any such use is

10-17  prevented by the provisions for direct distribution required by NRS

10-18  373.150 or is prevented by any pledge to secure the payment of

10-19  outstanding bonds, other securities or other obligations incurred

10-20  hereunder, and other contractual limitations appertaining to such

10-21  obligations as authorized by NRS 373.160, and the proceeds of

10-22  revenue bonds or other securities issued or to be issued as provided

10-23  in NRS 373.130. Except as otherwise provided in subsection 3, if

10-24  the board authorizes the project, the responsibilities for letting

10-25  construction and other necessary contracts, contract administration,

10-26  supervision and inspection of work and the performance of other

10-27  duties related to the acquisition of the project must be specified in

10-28  written agreements executed by the board and the governing bodies

10-29  of the cities and towns within the area covered by a regional plan for

10-30  transportation established pursuant to NRS 373.1161.

10-31     3.  In a county in which two or more governmental entities are

10-32  represented on the commission, the governing bodies of those

10-33  governmental entities may enter into a written master agreement that

10-34  allows a written agreement described in subsection 2 to be executed

10-35  by only the commission and the governmental entity that receives

10-36  funding for the approved project. The provisions of a written master

10-37  agreement must not be used until the governing body of each

10-38  governmental entity represented on the commission ratifies the

10-39  written master agreement.

10-40     4.  [Where] If the project is outside the area covered by a plan,

10-41  the commission shall evaluate it in terms of:

10-42     (a) Its relation to the regional plan for transportation established

10-43  pursuant to NRS 373.1161 if any;

10-44     (b) The relation of the proposed work to other projects

10-45  constructed or authorized;

11-1      (c) The relative need for the proposed work in relation to others

11-2  proposed by the same city or town; and

11-3      (d) The availability of money.

11-4  If the commission approves the project, the board shall direct the

11-5  county treasurer to distribute the sum approved to the city or town

11-6  requesting the project, in accordance with NRS 373.150.

11-7      5.  In counties whose population is less than 100,000, the

11-8  commission shall certify the adoption of the plan in compliance with

11-9  subsections 2 and 4.

11-10     Sec. 11.  NRS 373.160 is hereby amended to read as follows:

11-11     373.160  1.  The ordinance or ordinances providing for the

11-12  issuance of any bonds or other securities issued hereunder payable

11-13  from the receipts from the motor vehicle fuel excise taxes herein

11-14  designated may at the discretion of the board, in addition to

11-15  covenants and other provisions authorized in the Local Government

11-16  Securities Law, contain covenants or other provisions as to the

11-17  pledge of and the creation of a lien upon the receipts of the [tax]

11-18  taxes collected for the county [hereunder (] pursuant to paragraph

11-19  (b) of subsection 1 of NRS 373.030 and paragraph (d) of

11-20  subsection 1 of section 3 of this act, excluding any tax proceeds to

11-21  be distributed directly under the provisions of NRS 373.150 , [)] or

11-22  the proceeds of the bonds or other securities pending their

11-23  application to defray the cost of the project, or both such tax

11-24  proceeds and security proceeds, to secure the payment of revenue

11-25  bonds or other securities issued hereunder.

11-26     2.  If the board determines in any ordinance authorizing the

11-27  issuance of any bonds or other securities hereunder that the proceeds

11-28  of the [tax] taxes levied and collected pursuant to [the County Motor

11-29  Vehicle Fuel Tax Law] paragraph (b) of subsection 1 of NRS

11-30  373.030 and paragraph (d) of subsection 1 of section 3 of this act

11-31  are sufficient to pay all bonds and securities, including the proposed

11-32  issue, from the proceeds thereof, the board may additionally secure

11-33  the payment of any bonds or other securities issued pursuant to the

11-34  ordinance hereunder by a pledge of and the creation of a lien upon

11-35  not only the proceeds of any motor vehicle fuel tax authorized at the

11-36  time of the issuance of such securities to be used for such payment

11-37  in subsection 6 of NRS 373.130, but also the proceeds of any such

11-38  tax thereafter authorized to be used or pledged , or used and pledged

11-39  , for the payment of such securities, whether such tax be levied or

11-40  collected by the county, the State of Nevada, or otherwise, or be

11-41  levied in at least an equivalent value in lieu of any such tax existing

11-42  at the time of the issuance of such securities or be levied in

11-43  supplementation thereof.

11-44     3.  The pledges and liens authorized by subsections 1 and 2 [of

11-45  this section shall] extend to the proceeds of any tax collected for use

12-1  by the county on any motor vehicle fuel so long as any bonds or

12-2  other securities issued hereunder remain outstanding and [shall not

12-3  be] are not limited to any type or types of motor vehicle fuel in use

12-4  when the bonds or other securities [shall be] are issued.

12-5      Sec. 12.  NRS 377A.020 is hereby amended to read as follows:

12-6      377A.020  1.  The board of county commissioners of [any] :

12-7      (a) Any county may enact an ordinance imposing a tax for a

12-8  public transit system , [or] for the construction, maintenance and

12-9  repair of public roads, for the improvement of air quality or [both,]

12-10  for any combination of those purposes pursuant to NRS 377A.030.

12-11  [The board of county commissioners of any]

12-12     (b) Any county whose population is less than 400,000 may enact

12-13  an ordinance imposing a tax to promote tourism pursuant to NRS

12-14  377A.030.

12-15     2.  An ordinance enacted pursuant to this chapter may not

12-16  become effective before a question concerning the imposition of the

12-17  tax is approved by a majority of the registered voters of the county

12-18  voting upon the question which the board may submit to the voters

12-19  at any general election. A county may combine the questions for a

12-20  public transit system , [and] for the construction, maintenance and

12-21  repair of public roads and for the improvement of air quality with

12-22  questions submitted pursuant to NRS 244.3351, 278.710 or 371.045,

12-23  or any combination thereof. The board shall also submit to the

12-24  voters at a general election any proposal to increase the rate of the

12-25  tax or change the previously approved uses for the proceeds of

12-26  the tax.

12-27     3.  Any ordinance enacted pursuant to this section must specify

12-28  the date on which the tax must first be imposed or on which an

12-29  increase in the rate of the tax becomes effective, which must not be

12-30  earlier than the first day of the second calendar month following the

12-31  approval of the question by the voters.

12-32     Sec. 13.  NRS 377A.030 is hereby amended to read as follows:

12-33     377A.030  Except as otherwise provided in NRS 377A.110, any

12-34  ordinance enacted under this chapter must include provisions in

12-35  substance as follows:

12-36     1.  A provision imposing a tax upon retailers at the rate of not

12-37  more than:

12-38     (a) For a tax to promote tourism, one-quarter of 1 percent; or

12-39     (b) For a tax to establish and maintain a public transit system ,

12-40  [or] for the construction, maintenance and repair of public roads, for

12-41  the improvement of air quality or [both,] for any combination of

12-42  those purposes, one-half of 1 percent,

12-43  of the gross receipts of any retailer from the sale of all tangible

12-44  personal property sold at retail, or stored, used or otherwise

12-45  consumed, in a county.

13-1      2.  Provisions substantially identical to those contained in

13-2  chapter 374 of NRS, insofar as applicable.

13-3      3.  A provision that all amendments to chapter 374 of NRS after

13-4  the date of enactment of the ordinance, not inconsistent with this

13-5  chapter, automatically become a part of [an ordinance imposing the

13-6  tax for public mass transportation and construction of public roads

13-7  or the tax to promote tourism in the county.] the ordinance.

13-8      4.  A provision that the county shall contract before the

13-9  effective date of the ordinance with the Department to perform all

13-10  functions incident to the administration or operation of the tax in the

13-11  county.

13-12     5.  A provision that exempts from the tax or any increase in the

13-13  tax the gross receipts from the sale of, and the storage, use or other

13-14  consumption in a county of, tangible personal property used for the

13-15  performance of a written contract for the construction of an

13-16  improvement to real property, entered into on or before the effective

13-17  date of the tax or the increase in the tax, or for which a binding bid

13-18  was submitted before that date if the bid was afterward accepted, if

13-19  under the terms of the contract or bid the contract price or bid

13-20  amount cannot be adjusted to reflect the imposition of the tax or the

13-21  increase in the tax.

13-22     Sec. 14.  NRS 377A.070 is hereby amended to read as follows:

13-23     377A.070  1.  The county treasurer shall deposit the money

13-24  received from the State Controller pursuant to NRS 377A.050 for a

13-25  public transit system , [or] for the construction, maintenance and

13-26  repair of public roads, for the improvement or air quality or [both,]

13-27  for any combination of those purposes in the county treasury for

13-28  credit to a fund to be known as the public transit fund.

13-29     2.  The public transit fund must be accounted for as a separate

13-30  fund and not as a part of any other fund.

13-31     Sec. 15.  NRS 377A.080 is hereby amended to read as follows:

13-32     377A.080  1.  In any county in which a tax for a public transit

13-33  system , [or] for the construction, maintenance and repair of public

13-34  roads, for the improvement of air quality or [both,] for any

13-35  combination of those purposes has been imposed, the board shall

13-36  by ordinance create a regional transportation commission pursuant

13-37  to chapter 373 of NRS if one has not already been created under that

13-38  chapter. [Where] If a regional transportation commission has

13-39  already been created under that chapter, that commission may also

13-40  exercise the powers conferred by this section.

13-41     2.  The regional transportation commission may:

13-42     (a) Appropriate money in the public transit fund accumulated by

13-43  a county to provide a public transit system for that county if the

13-44  system is included in a regional transportation plan adopted by the

13-45  regional transportation commission;

14-1      (b) Appropriate money to provide transportation or to support

14-2  agencies which are providing transportation for the elderly and

14-3  persons with disabilities, if the services are consistent with the

14-4  regional transportation plan;

14-5      (c) Provide for or perform all functions incident to the

14-6  administration and operation of the public transit system, including

14-7  the establishment of fares for the system; and

14-8      (d) Adopt regulations for the operation of systems or services

14-9  provided by the commission and for systems or services financed by

14-10  the commission and provided by an agency or a private contractor.

14-11     3.  The commission may draw money out of the public transit

14-12  fund only for:

14-13     (a) The establishment and maintenance of a public transit

14-14  system for the county and for the support of other activities, services

14-15  and programs related to transportation which are included in a

14-16  regional transportation plan adopted by the commission;

14-17     (b) The construction, maintenance and repair of public roads;

14-18     (c) The distribution of money to the local air pollution control

14-19  agency which administers the program established in the county

14-20  pursuant to NRS 445B.500, to support activities, services and

14-21  programs related to the improvement of air quality;

14-22     (d) The payment of principal and interest on notes, bonds or

14-23  other securities issued to provide [funds] money for the cost of

14-24  projects described in paragraphs (a) [and (b); or

14-25     (d)] , (b) and (c); or

14-26     (e) Any combination of those purposes.

14-27     Sec. 16.  NRS 377A.090 is hereby amended to read as follows:

14-28     377A.090  1.  Money for the payment of the cost of

14-29  establishing and maintaining a public transit system , [or] for the

14-30  construction, maintenance and repair of public roads, for the

14-31  improvement of air quality or [both,] for any combination of those

14-32  purposes may be obtained by the issuance of bonds and other

14-33  securities as provided in subsection 2, or, subject to any pledges,

14-34  liens and other contractual limitations made pursuant to this chapter,

14-35  may be obtained by direct distribution from the public transit fund,

14-36  or may be obtained both by the issuance of such securities and by

14-37  such direct distribution as the board may determine.

14-38     2.  The board may, after the enactment of an ordinance

14-39  [imposing a tax for a public transit system or for the construction,

14-40  maintenance and repair of public roads, or both, as] authorized by

14-41  paragraph (a) of subsection 1 of NRS 377A.020, from time to time

14-42  issue bonds and other securities, which are general or special

14-43  obligations of the county and which may be secured as to principal

14-44  and interest by a pledge authorized by this chapter of the receipts

14-45  from the tax [for a public transit system or for the construction,

15-1  maintenance and repair of public roads, or both.] imposed by that

15-2  ordinance.

15-3      3.  The ordinance authorizing the issuance of any bond or other

15-4  security must describe the purpose for which it is issued.

15-5      Sec. 17.  NRS 377A.100 is hereby amended to read as follows:

15-6      377A.100  1.  Each ordinance providing for the issuance of

15-7  any bond or security issued under this chapter payable from the

15-8  receipts of the tax [for a public transit system or for the construction,

15-9  maintenance and repair of public roads, or both,] imposed pursuant

15-10  to paragraph (b) of subsection 1 of NRS 377A.030 may, in addition

15-11  to covenants and other provisions authorized in the Local

15-12  Government Securities Law, contain a covenant or other provision

15-13  to pledge and create a lien upon the receipts of the tax or upon the

15-14  proceeds of any bond or security pending their application to defray

15-15  the cost of establishing or operating a public transit system,

15-16  constructing, maintaining or repairing public roads or improving

15-17  air quality, or both tax proceeds and security proceeds, to secure the

15-18  payment of any bond or security issued under this chapter.

15-19     2.  Any money pledged to the payment of bonds or other

15-20  securities pursuant to subsection 1 may be treated as pledged

15-21  revenues of the project for the purposes of subsection 3 of NRS

15-22  350.020.

15-23     Sec. 18.  NRS 377A.110 is hereby amended to read as follows:

15-24     377A.110  1.  Subject to the provisions of subsection 2, the

15-25  board may gradually reduce the amount of any tax imposed

15-26  pursuant to this chapter for a public transit system , [or] for the

15-27  construction, maintenance and repair of public roads, for the

15-28  improvement of air quality or [both,] for any combination of those

15-29  purposes as revenue from the operation of [the public transit

15-30  system] those projects permits.

15-31     2.  No such taxing ordinance may be repealed or amended or

15-32  otherwise directly or indirectly modified in such a manner as to

15-33  impair any outstanding bonds issued under this chapter, or other

15-34  obligations incurred under this chapter, until all obligations, for

15-35  which revenues from the ordinance have been pledged or otherwise

15-36  made payable from such revenues pursuant to this chapter, have

15-37  been discharged in full, but the board may at any time dissolve the

15-38  regional transportation commission and provide that no further

15-39  obligations be incurred thereafter.

15-40     Sec. 19.  NRS 278.710 is hereby amended to read as follows:

15-41     278.710  1.  A board of county commissioners may by

15-42  ordinance, but not as in a case of emergency, impose a tax for the

15-43  improvement of transportation on the privilege of new residential,

15-44  commercial, industrial and other development pursuant to paragraph

15-45  (a) or (b) as follows:

16-1      (a) After receiving the approval of a majority of the registered

16-2  voters of the county voting on the question at a special election or

16-3  the next primary or general election, the board of county

16-4  commissioners may impose the tax throughout the county, including

16-5  any such development in incorporated cities in the county. A county

16-6  may combine this question with a question submitted pursuant to

16-7  NRS 244.3351, 371.045 or 377A.020, or any combination thereof.

16-8      (b) After receiving the approval of a majority of the registered

16-9  voters who reside within the boundaries of a transportation district

16-10  created pursuant to NRS 244A.252, voting on the question at a

16-11  special or general district election or primary or general state

16-12  election, the board of county commissioners may impose the tax

16-13  within the boundaries of the district. A county may combine this

16-14  question with a question submitted pursuant to NRS 244.3351.

16-15     2.  A special election may be held only if the board of county

16-16  commissioners determines, by a unanimous vote, that an emergency

16-17  exists. The determination made by the board of county

16-18  commissioners is conclusive unless it is shown that the board acted

16-19  with fraud or a gross abuse of discretion. An action to challenge the

16-20  determination made by the board must be commenced within 15

16-21  days after the board’s determination is final. As used in this

16-22  subsection, “emergency” means any unexpected occurrence or

16-23  combination of occurrences which requires immediate action by the

16-24  board of county commissioners to prevent or mitigate a substantial

16-25  financial loss to the county or to enable the board of county

16-26  commissioners to provide an essential service to the residents of the

16-27  county.

16-28     3.  The tax imposed pursuant to this section must be at such a

16-29  rate and based on such criteria and classifications as the board of

16-30  county commissioners determines to be appropriate. Each such

16-31  determination is conclusive unless it constitutes an arbitrary and

16-32  capricious abuse of discretion, but the tax imposed must not :

16-33     (a) For any fiscal year beginning:

16-34         (1) Before July 1, 2003, exceed $500 ;

16-35         (2) On or after July 1, 2003, and before July 1, 2005,

16-36  exceed $650;

16-37         (3) On or after July 1, 2005, and before July 1, 2010,

16-38  exceed $700;

16-39         (4) On or after July 1, 2010, and before July 1, 2015,

16-40  exceed $800;

16-41         (5) On or after July 1, 2015, and before July 1, 2020,

16-42  exceed $900; or

16-43         (6) On or after July 1, 2020, exceed $1,000,

17-1  per single-family dwelling unit of new residential development, or

17-2  the equivalent thereof as determined by the board of county

17-3  commissioners[, or 50 cents] ; or

17-4      (b) For any fiscal year beginning:

17-5          (1) Before July 1, 2003, $0.50;

17-6          (2) On or after July 1, 2003, and before July 1, 2005,

17-7  exceed $0.65;

17-8          (3) On or after July 1, 2005, and before July 1, 2010,

17-9  exceed $0.75;

17-10         (4) On or after July 1, 2010, and before July 1, 2015,

17-11  exceed $0.80;

17-12         (5) On or after July 1, 2015, and before July 1, 2020,

17-13  exceed $0.90; or

17-14         (6) On or after July 1, 2020, exceed $1.00,

17-15  per square foot on other new development.

17-16     4.  If so provided in [the ordinance,] an ordinance adopted

17-17  pursuant to this section, a newly developed lot for a mobile home

17-18  must be considered a single-family dwelling unit of new residential

17-19  development.

17-20     [4.] 5.  The tax imposed pursuant to this section must be

17-21  collected before the time a certificate of occupancy for a building or

17-22  other structure constituting new development is issued, or at such

17-23  other time as is specified in the ordinance imposing the tax. If so

17-24  provided in the ordinance, no certificate of occupancy may be issued

17-25  by any local government unless proof of payment of the tax is filed

17-26  with the person authorized to issue the certificate of occupancy.

17-27  Collection of the tax imposed pursuant to this section must not

17-28  commence earlier than the first day of the second calendar month

17-29  after adoption of the ordinance imposing the tax.

17-30     [5.] 6.  In a county in which a tax has been imposed pursuant to

17-31  paragraph (a) of subsection 1, the revenue derived from the tax must

17-32  be used exclusively to pay the cost of:

17-33     (a) Projects related to the construction and maintenance of

17-34  sidewalks, streets, avenues, boulevards, highways and other public

17-35  rights-of-way used primarily for vehicular traffic, including, without

17-36  limitation, overpass projects, street projects and underpass projects,

17-37  as defined in NRS 244A.037, 244A.053 and 244A.055,

17-38  respectively:

17-39         (1) Within the boundaries of the county;

17-40         (2) Within 1 mile outside the boundaries of the county if the

17-41  board of county commissioners finds that such projects outside

17-42  the boundaries of the county will facilitate transportation within the

17-43  county; or

18-1          (3) Within 30 miles outside the boundaries of the county and

18-2  the boundaries of this state, where those boundaries are

18-3  coterminous, if:

18-4              (I) The projects consist of improvements to a highway

18-5  which is located wholly or partially outside the boundaries of this

18-6  state and which connects this state to an interstate highway; and

18-7              (II) The board of county commissioners finds that such

18-8  projects will provide a significant economic benefit to the county;

18-9      (b) The principal and interest on notes, bonds or other

18-10  obligations incurred to fund projects described in paragraph (a); or

18-11     (c) Any combination of those uses.

18-12     [6.] 7.  In a transportation district in which a tax has been

18-13  imposed pursuant to paragraph (b) of subsection 1, the revenue

18-14  derived from the tax must be used exclusively to pay the cost of:

18-15     (a) Projects related to the construction and maintenance of

18-16  sidewalks, streets, avenues, boulevards, highways and other public

18-17  rights-of-way used primarily for vehicular traffic, including, without

18-18  limitation, overpass projects, street projects and underpass projects,

18-19  as defined in NRS 244A.037, 244A.053 and 244A.055, respectively,

18-20  within the boundaries of the district or within such a distance

18-21  outside those boundaries as is stated in the ordinance imposing the

18-22  tax, if the board of county commissioners finds that such projects

18-23  outside the boundaries of the district will facilitate transportation

18-24  within the district;

18-25     (b) The principal and interest on notes, bonds or other

18-26  obligations incurred to fund projects described in paragraph (a); or

18-27     (c) Any combination of those uses.

18-28     [7.] 8.  The county may expend the proceeds of the tax

18-29  authorized by this section, or any borrowing in anticipation of the

18-30  tax, pursuant to an interlocal agreement between the county and

18-31  the regional transportation commission of the county with respect to

18-32  the projects to be financed with the proceeds of the tax.

18-33     [8.] 9.  The provisions of chapter 278B of NRS and any action

18-34  taken pursuant to that chapter do not limit or in any other way apply

18-35  to any tax imposed pursuant to this section.

18-36     Sec. 20.  Chapter 278B of NRS is hereby amended by adding

18-37  thereto a new section to read as follows:

18-38     1.  The governing body of a local government which imposes

18-39  an impact fee to pay the cost of constructing a street project may

18-40  include a provision in the ordinance imposing the impact fee or

18-41  adopt a separate ordinance providing that each year in which the

18-42  governing body does not adopt any revisions to the land use

18-43  assumptions or capital improvements plan or otherwise increase

18-44  the impact fee, the current amount of the impact fee is

18-45  cumulatively increased:

19-1      (a) By a percentage equal to the average percentage of

19-2  increase in the Consumer Price Index for West Urban Consumers

19-3  for the preceding 5 years; or

19-4      (b) By 4.5 percent,

19-5  whichever is less.

19-6      2.  Upon inclusion of a provision in the ordinance imposing

19-7  the impact fee or the adoption of a separate ordinance authorized

19-8  by subsection 1, no further action by the governing body is

19-9  necessary to effectuate the annual increases.

19-10     3.  Each increase authorized pursuant to this section becomes

19-11  effective 1 year after:

19-12     (a) The date upon which the impact fee initially becomes

19-13  effective;

19-14     (b) The date the governing body adopts a revised capital

19-15  improvements plan; or

19-16     (c) The effective date of any previous increase in the impact

19-17  fee pursuant to this section,

19-18  whichever occurs last.

19-19     Sec. 21.  NRS 278B.230 is hereby amended to read as follows:

19-20     278B.230  1.  The impact fee per service unit , excluding the

19-21  amount of any increase authorized pursuant to section 20 of this

19-22  act, must not exceed the amount determined by dividing the costs of

19-23  the capital improvements described in subsection 3 of NRS

19-24  278B.170 by the total number of projected service units described in

19-25  subsection 6 of NRS 278B.170.

19-26     2.  If the number of new service units projected over a period is

19-27  less than the total number of new service units shown by the

19-28  approved land use assumptions at full development of the service

19-29  area, the maximum impact fee which may be charged per service

19-30  unit , excluding the amount of any increase authorized pursuant to

19-31  section 20 of this act, must be calculated by dividing the costs of the

19-32  part of the capital improvements required by the new service units

19-33  described in subsection 7 of NRS 278B.170 by the projected new

19-34  service units described in that subsection.

19-35     3.  The impact fee may be collected at the same time as the fee

19-36  for issuance of a building permit for the service unit or at the time a

19-37  certificate of occupancy is issued for the service unit, as specified in

19-38  the ordinance.

19-39     Sec. 22.  1.  The approval by the voters on November 5, 2002,

19-40  of Advisory Question No. 10, concerning transportation, on the

19-41  2002 general election ballot for Clark County shall be deemed to

19-42  constitute approval by the voters of the taxes authorized by the

19-43  provisions of NRS 278.710, as amended by this act, and paragraph

19-44  (b) of subsection 1 of NRS 377A.030, as amended by this act. No

19-45  other approval by the voters is required for the imposition of those

20-1  taxes in Clark County, including its incorporated cities, at the

20-2  following rates:

20-3      (a) Pursuant to NRS 278.710:

20-4          (1) For each fiscal year beginning:

20-5              (I) On or after July 1, 2003, and before July 1, 2005,

20-6  $650;

20-7              (II) On or after July 1, 2005, and before July 1, 2010,

20-8  $700;

20-9              (III) On or after July 1, 2010, and before July 1, 2015,

20-10  $800;

20-11             (IV) On or after July 1, 2015, and before July 1, 2020,

20-12  $900; and

20-13             (V) On or after July 1, 2020, $1,000,

20-14  per single-family dwelling of new residential development, or the

20-15  equivalent thereof as determined by the board of county

20-16  commissioners; and

20-17         (2) For each fiscal year beginning:

20-18             (I) On or after July 1, 2003, and before July 1, 2005,

20-19  $0.65;

20-20             (II) On or after July 1, 2005, and before July 1, 2010,

20-21  $0.75;

20-22             (III) On or after July 1, 2010, and before July 1, 2015,

20-23  $0.80;

20-24             (IV) On or after July 1, 2015, and before July 1, 2020,

20-25  $0.90; and

20-26             (V) On or after July 1, 2020, $1.00,

20-27  per square foot on other new development; and

20-28     (b) Pursuant to paragraph (b) of subsection 1 of NRS 377A.030:

20-29         (1) One-half of 1 percent of the gross receipts of any retailer

20-30  from the sale of all tangible personal property sold at retail, or

20-31  stored, used or otherwise consumed in the county, until:

20-32             (I) The last day of the fiscal year during which the

20-33  Department of Taxation determines that the cumulative total

20-34  proceeds of the tax imposed at that rate equal or exceed $1.7 billion;

20-35  or

20-36             (II) June 30, 2028,

20-37  whichever occurs earlier; and

20-38         (2) Three-eighths of 1 percent of the gross receipts of any

20-39  retailer from the sale of all tangible personal property sold at retail,

20-40  or stored, used or otherwise consumed in the county, during each

20-41  subsequent fiscal year.

20-42     2.  The approval by the voters on November 5, 2002, of

20-43  Advisory Question No. 2, concerning transportation, on the 2002

20-44  general election ballot for Washoe County shall be deemed to

20-45  constitute approval by the voters of an increase in the rate of the tax

21-1  imposed pursuant to paragraph (b) of subsection 1 of NRS

21-2  377A.030, as amended by this act, to three-eighths of 1 percent of

21-3  the gross receipts of any retailer from the sale of all tangible

21-4  personal property sold at retail, or stored, used or otherwise

21-5  consumed in the county. No other approval by the voters is required

21-6  for the imposition of that increase in the rate of that tax in Washoe

21-7  County, including its incorporated cities.

21-8      3.  If at any time after November 5, 2002, and before the

21-9  effective date of this act, another county obtains approval by the

21-10  voters of a measure which complies with the provisions of NRS

21-11  278.710 for the tax authorized by that section, as amended by this

21-12  act, that approval shall be deemed to constitute approval of the tax

21-13  specified on the ballot and no other approval by the voters is

21-14  required for imposition of that tax at the rate or rates specified on

21-15  that ballot.

21-16     Sec. 23.  If any provision of this act, or the application thereof

21-17  to any person, thing or circumstance is held invalid, such invalidity

21-18  does not affect the provisions or applications of this act which can

21-19  be given effect without the invalid provision or application, and to

21-20  this end the provisions of this act are hereby declared to be

21-21  severable.

21-22     Sec. 24.  This act becomes effective upon passage and

21-23  approval.

 

21-24  H