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.
Green numbers along left margin indicate location on the printed bill (e.g., 5-15 indicates page 5, line 15).
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 (a) Become effective on the first day of the first calendar
5-13 quarter beginning not less than 90 days after the adoption of the
5-14 ordinance; and
5-15 (b) If the board has created a regional transportation
5-16 commission in the county, require the commission:
5-17 (1) To review, at a public meeting conducted after the
5-18 provision of public notice and before the effective date of each
5-19 annual increase imposed by the ordinance:
5-20 (I) The amount of that increase and the accuracy of its
5-21 calculation;
5-22 (II) The amounts of any annual increases imposed by
5-23 the ordinance in previous years and the revenue collected
5-24 pursuant to those increases;
5-25 (III) Any improvements to the regional system of
5-26 transportation resulting from revenue collected pursuant to any
5-27 annual increases imposed by the ordinance in previous years; and
5-28 (IV) Any other information relevant to the effect of the
5-29 annual increases on the public; and
5-30 (2) To submit to the board any information the commission
5-31 receives suggesting that the annual increase should be adjusted.
5-32 4. Any ordinance adopted pursuant to:
5-33 (a) Paragraph (a) of subsection 1 must:
5-34 (1) Require the allocation, disbursement and use in the
5-35 county of the proceeds of the tax imposed pursuant to that
5-36 ordinance in the same proportions and manner as the allocation,
5-37 disbursement and use in the county of the proceeds of the tax
5-38 imposed pursuant to NRS 365.180; and
5-39 (2) Expire by limitation on the effective date of any
5-40 increase or decrease in the amount of the tax imposed pursuant to
5-41 NRS 365.180 which becomes effective after the adoption of that
5-42 ordinance.
5-43 (b) Paragraph (b) of subsection 1 must:
5-44 (1) Require the allocation, disbursement and use in the
5-45 county of the proceeds of the tax imposed pursuant to that
6-1 ordinance in the same proportions and manner as the allocation,
6-2 disbursement and use in the county of the proceeds of the tax
6-3 imposed pursuant to NRS 365.190; and
6-4 (2) Expire by limitation on the effective date of any
6-5 increase or decrease in the amount of the tax imposed pursuant to
6-6 NRS 365.190 which becomes effective after the adoption of that
6-7 ordinance.
6-8 (c) Paragraph (c) of subsection 1 must:
6-9 (1) Require the allocation, disbursement and use in the
6-10 county of the proceeds of the tax imposed pursuant to that
6-11 ordinance in the same proportions and manner as the allocation,
6-12 disbursement and use in the county of the proceeds of the tax
6-13 imposed pursuant to NRS 365.192; and
6-14 (2) Expire by limitation on the effective date of any
6-15 increase or decrease in the amount of the tax imposed pursuant to
6-16 NRS 365.192 which becomes effective after the adoption of that
6-17 ordinance.
6-18 (d) Paragraph (d) of subsection 1 must:
6-19 (1) Require the allocation, disbursement and use in the
6-20 county of the proceeds of the tax imposed pursuant to that
6-21 ordinance in the same proportions and manner as the allocation,
6-22 disbursement and use in the county of the proceeds of the tax
6-23 imposed pursuant to paragraph (b) of subsection 1 of NRS
6-24 373.030; and
6-25 (2) Expire by limitation on the effective date of any
6-26 subsequent ordinance increasing or decreasing the amount of the
6-27 tax imposed in that county pursuant to paragraph (b) of
6-28 subsection 1 of NRS 373.030.
6-29 Sec. 4. NRS 373.070 is hereby amended to read as follows:
6-30 373.070 Any motor vehicle fuel tax ordinance enacted under
6-31 this chapter must include provisions in substance as follows:
6-32 1. A provision imposing the additional excise tax and stating
6-33 the amount of the tax per gallon of fuel.
6-34 2. Provisions identical to those contained in chapter 365 of
6-35 NRS on the date of enactment of the ordinance, insofar as
6-36 applicable, except that the name of the county as taxing agency must
6-37 be substituted for that of the State and that an additional supplier’s
6-38 license is not required.
6-39 3. A provision that all amendments to chapter 365 of NRS
6-40 subsequent to the date of enactment of the ordinance, not
6-41 inconsistent with this chapter, automatically become a part of the
6-42 motor vehicle fuel tax ordinance of the county.
6-43 4. A provision that the county shall contract [prior to] before
6-44 the effective date of the county motor vehicle fuel tax ordinance
6-45 with the Department to perform all functions incident to the
7-1 administration or operation of the motor vehicle fuel tax ordinance
7-2 of the county[.] , including, if the ordinance is enacted pursuant
7-3 to section 3 of this act, the calculation of each annual increase in
7-4 the tax imposed pursuant to the ordinance.
7-5 Sec. 5. NRS 373.075 is hereby amended to read as follows:
7-6 373.075 Any ordinance amending [the] a motor fuel tax
7-7 ordinance enacted pursuant to this chapter shall include a
7-8 provision in substance that the county shall amend the contract
7-9 made under subsection 4 of NRS 373.070 by a contract made
7-10 between the county and the State acting by and through the
7-11 Department [prior to] before the effective date of such amendatory
7-12 ordinance, unless the county determines with the written
7-13 concurrence of the commission that no such amendment of the
7-14 contract is necessary or desirable.
7-15 Sec. 6. NRS 373.090 is hereby amended to read as follows:
7-16 373.090 1. For the purpose of [the] each tax imposed by an
7-17 ordinance enacted pursuant to this chapter, motor vehicle fuel is sold
7-18 at the place where it is distributed from a terminal.
7-19 2. As used in this section, “terminal” has the meaning ascribed
7-20 to it in NRS 365.088.
7-21 Sec. 7. NRS 373.110 is hereby amended to read as follows:
7-22 373.110 [1. Except as provided in NRS 373.119, all] All the
7-23 net proceeds of the county motor vehicle fuel tax :
7-24 1. Imposed pursuant to paragraph (b) of subsection 1 of NRS
7-25 373.030 or paragraph (d) of subsection 1 of section 3 of this act
7-26 which are received by the county pursuant to NRS 373.080 [shall]
7-27 must, except as otherwise provided in NRS 373.119, be deposited
7-28 by the county treasurer in a fund to be known as the regional street
7-29 and highway fund in the county treasury, and disbursed only in
7-30 accordance with the provisions of this chapter.
7-31 [2.] After July 1, 1975, the regional street and highway fund
7-32 must be accounted for as a separate fund and not as a part of any
7-33 other fund.
7-34 2. Imposed pursuant to paragraph (a), (b) or (c) of subsection
7-35 1 of section 3 of this act which are received by the county pursuant
7-36 to NRS 373.080 must be allocated, disbursed and used as provided
7-37 in the ordinance imposing the tax.
7-38 Sec. 8. NRS 373.119 is hereby amended to read as follows:
7-39 373.119 1. Except to the extent pledged before July 1, 1985,
7-40 the board may use that portion of the revenue collected pursuant to
7-41 the provisions of this chapter from any taxes imposed pursuant to
7-42 paragraph (b) of subsection 1 of NRS 373.030 or paragraph (d) of
7-43 subsection 1 of section 3 of this act that represents collections from
7-44 the sale of fuel for use in boats at marinas in the county to make
7-45 capital improvements or to conduct programs to encourage safety in
8-1 boating. If the county does not control a body of water, where an
8-2 improvement or program is appropriate, the board may contract with
8-3 an appropriate person or governmental organization for the
8-4 improvement or program.
8-5 2. Each marina shall report monthly to the Department
8-6 the number of gallons of motor vehicle fuel sold for use in boats.
8-7 The report must be made on or before the 25th day of each month
8-8 for sales during the preceding month.
8-9 Sec. 9. NRS 373.130 is hereby amended to read as follows:
8-10 373.130 1. Money for the payment of the cost of a project
8-11 within the area embraced by a regional plan for transportation
8-12 established pursuant to NRS 373.1161 may be obtained by the
8-13 issuance of revenue bonds and other revenue securities as provided
8-14 in subsection 2, or, subject to any pledges, liens and other
8-15 contractual limitations made pursuant to the provisions of this
8-16 chapter, may be obtained by direct distribution from the regional
8-17 street and highway fund, except to the extent any such use is
8-18 prevented by the provisions of NRS 373.150, or may be obtained
8-19 both by the issuance of such securities and by such direct
8-20 distribution, as the board may determine. Money for street and
8-21 highway construction outside the area embraced by the plan may be
8-22 distributed directly from the regional street and highway fund as
8-23 provided in NRS 373.150.
8-24 2. The board may, after the enactment of an ordinance as
8-25 authorized by paragraph (b) of subsection 1 of NRS 373.030[,] or
8-26 paragraph (d) of subsection 1 of section 3 of this act, issue revenue
8-27 bonds and other revenue securities, on the behalf and in the name of
8-28 the county:
8-29 (a) The total of all of which, issued and outstanding at any one
8-30 time, must not be in an amount requiring a total debt service in
8-31 excess of the estimated receipts to be derived from the [tax] taxes
8-32 imposed pursuant to the provisions of paragraph (b) of subsection 1
8-33 of NRS 373.030[;] and paragraph (d) of subsection 1 of section 3
8-34 of this act;
8-35 (b) Which must not be general obligations of the county or a
8-36 charge on any real estate therein; and
8-37 (c) Which may be secured as to principal and interest by a
8-38 pledge authorized by this chapter of the receipts from the motor
8-39 vehicle fuel taxes designated in this chapter, except such portion of
8-40 the receipts as may be required for the direct distributions
8-41 authorized by NRS 373.150.
8-42 3. A county is authorized to issue bonds without the necessity
8-43 of their being authorized at any election in such manner and with
8-44 such terms as provided in this chapter.
9-1 4. Subject to the provisions of this chapter, for any project
9-2 authorized therein , the board of any county may, on the behalf and
9-3 in the name of the county, borrow money, otherwise become
9-4 obligated, and evidence obligations by the issuance of bonds and
9-5 other county securities, and in connection with the undertaking or
9-6 project, the board may otherwise proceed as provided in the Local
9-7 Government Securities Law.
9-8 5. All such securities constitute special obligations payable
9-9 from the net receipts of the motor vehicle fuel taxes designated in
9-10 this chapter except as otherwise provided in NRS 373.150, and the
9-11 pledge of revenues to secure the payment of the securities must be
9-12 limited to [the] those net receipts.
9-13 6. Except for:
9-14 (a) Any notes or warrants which are funded with the proceeds of
9-15 interim debentures or bonds;
9-16 (b) Any interim debentures which are funded with the proceeds
9-17 of bonds;
9-18 (c) Any temporary bonds which are exchanged for definitive
9-19 bonds;
9-20 (d) Any bonds which are reissued or which are refunded; and
9-21 (e) The use of any profit from any investment and reinvestment
9-22 for the payment of any bonds or other securities issued pursuant to
9-23 the provisions of this chapter,
9-24 all bonds and other securities issued pursuant to the provisions of
9-25 this chapter must be payable solely from the proceeds of motor
9-26 vehicle fuel taxes collected by or remitted to the county pursuant to
9-27 chapter 365 of NRS, as supplemented by this chapter. Receipts of
9-28 the taxes levied in NRS 365.180 and 365.190 and pursuant to
9-29 paragraphs (a) and (b) of subsection 1 of section 3 of this act may
9-30 be used by the county for the payment of securities issued pursuant
9-31 to the provisions of this chapter and may be pledged therefor. If
9-32 during any period any securities payable from these tax proceeds are
9-33 outstanding, the tax receipts must not be used directly for the
9-34 construction, maintenance and repair of any streets, roads or other
9-35 highways nor for any purchase of equipment therefor, and the
9-36 receipts of the tax levied in NRS 365.190 must not be apportioned
9-37 pursuant to subsection 2 of NRS 365.560 unless, at any time the tax
9-38 receipts are so apportioned, provision has been made in a timely
9-39 manner for the payment of such outstanding securities as to the
9-40 principal of, any prior redemption premiums due in connection with,
9-41 and the interest on the securities as they become due, as provided in
9-42 the securities, the ordinance authorizing their issuance, and any
9-43 other instrument appertaining to the securities.
9-44 7. The ordinance authorizing the issuance of any bond or other
9-45 revenue security hereunder must describe the purpose for which it is
10-1 issued at least in general terms and may describe the purpose in
10-2 detail. This section does not require the purpose so stated to be set
10-3 forth in the detail in which the project approved by the commission
10-4 pursuant to subsection 2 of NRS 373.140 is stated, or prevent the
10-5 modification by the board of details as to the purpose stated in the
10-6 ordinance authorizing the issuance of any bond or other security
10-7 after its issuance, subject to approval by the commission of the
10-8 project as so modified.
10-9 Sec. 10. NRS 373.140 is hereby amended to read as follows:
10-10 373.140 1. After the enactment of an ordinance as authorized
10-11 in NRS 373.030, all street and highway construction, surfacing or
10-12 resurfacing projects in the county which are proposed to be financed
10-13 from [the] a county motor vehicle fuel tax imposed pursuant to
10-14 paragraph (b) of subsection 1 of NRS 373.030 or paragraph (d) of
10-15 subsection 1 of section 3 of this act must first be submitted to the
10-16 regional transportation commission.
10-17 2. [Where] If the project is within the area covered by a
10-18 regional plan for transportation established pursuant to NRS
10-19 373.1161, the commission shall evaluate it in terms of:
10-20 (a) The priorities established by the plan;
10-21 (b) The relation of the proposed work to other projects already
10-22 constructed or authorized;
10-23 (c) The relative need for the project in comparison with others
10-24 proposed; and
10-25 (d) The money available.
10-26 If the commission approves the project, the board may authorize the
10-27 project, using all or any part of the proceeds of the county motor
10-28 vehicle fuel tax authorized [by this chapter,] pursuant to paragraph
10-29 (b) of subsection 1 of NRS 373.030 or paragraph (d) of subsection
10-30 1 of section 3 of this act, except to the extent any such use is
10-31 prevented by the provisions for direct distribution required by NRS
10-32 373.150 or is prevented by any pledge to secure the payment of
10-33 outstanding bonds, other securities or other obligations incurred
10-34 hereunder, and other contractual limitations appertaining to such
10-35 obligations as authorized by NRS 373.160, and the proceeds of
10-36 revenue bonds or other securities issued or to be issued as provided
10-37 in NRS 373.130. Except as otherwise provided in subsection 3, if
10-38 the board authorizes the project, the responsibilities for letting
10-39 construction and other necessary contracts, contract administration,
10-40 supervision and inspection of work and the performance of other
10-41 duties related to the acquisition of the project must be specified in
10-42 written agreements executed by the board and the governing bodies
10-43 of the cities and towns within the area covered by a regional plan for
10-44 transportation established pursuant to NRS 373.1161.
11-1 3. In a county in which two or more governmental entities are
11-2 represented on the commission, the governing bodies of those
11-3 governmental entities may enter into a written master agreement that
11-4 allows a written agreement described in subsection 2 to be executed
11-5 by only the commission and the governmental entity that receives
11-6 funding for the approved project. The provisions of a written master
11-7 agreement must not be used until the governing body of each
11-8 governmental entity represented on the commission ratifies the
11-9 written master agreement.
11-10 4. [Where] If the project is outside the area covered by a plan,
11-11 the commission shall evaluate it in terms of:
11-12 (a) Its relation to the regional plan for transportation established
11-13 pursuant to NRS 373.1161 if any;
11-14 (b) The relation of the proposed work to other projects
11-15 constructed or authorized;
11-16 (c) The relative need for the proposed work in relation to others
11-17 proposed by the same city or town; and
11-18 (d) The availability of money.
11-19 If the commission approves the project, the board shall direct the
11-20 county treasurer to distribute the sum approved to the city or town
11-21 requesting the project, in accordance with NRS 373.150.
11-22 5. In counties whose population is less than 100,000, the
11-23 commission shall certify the adoption of the plan in compliance with
11-24 subsections 2 and 4.
11-25 Sec. 11. NRS 373.160 is hereby amended to read as follows:
11-26 373.160 1. The ordinance or ordinances providing for the
11-27 issuance of any bonds or other securities issued hereunder payable
11-28 from the receipts from the motor vehicle fuel excise taxes herein
11-29 designated may at the discretion of the board, in addition to
11-30 covenants and other provisions authorized in the Local Government
11-31 Securities Law, contain covenants or other provisions as to the
11-32 pledge of and the creation of a lien upon the receipts of the [tax]
11-33 taxes collected for the county [hereunder (] pursuant to paragraph
11-34 (b) of subsection 1 of NRS 373.030 and paragraph (d) of
11-35 subsection 1 of section 3 of this act, excluding any tax proceeds to
11-36 be distributed directly under the provisions of NRS 373.150 , [)] or
11-37 the proceeds of the bonds or other securities pending their
11-38 application to defray the cost of the project, or both such tax
11-39 proceeds and security proceeds, to secure the payment of revenue
11-40 bonds or other securities issued hereunder.
11-41 2. If the board determines in any ordinance authorizing the
11-42 issuance of any bonds or other securities hereunder that the proceeds
11-43 of the [tax] taxes levied and collected pursuant to [the County Motor
11-44 Vehicle Fuel Tax Law] paragraph (b) of subsection 1 of NRS
11-45 373.030 and paragraph (d) of subsection 1 of section 3 of this act
12-1 are sufficient to pay all bonds and securities, including the proposed
12-2 issue, from the proceeds thereof, the board may additionally secure
12-3 the payment of any bonds or other securities issued pursuant to the
12-4 ordinance hereunder by a pledge of and the creation of a lien upon
12-5 not only the proceeds of any motor vehicle fuel tax authorized at the
12-6 time of the issuance of such securities to be used for such payment
12-7 in subsection 6 of NRS 373.130, but also the proceeds of any such
12-8 tax thereafter authorized to be used or pledged , or used and pledged
12-9 , for the payment of such securities, whether such tax be levied or
12-10 collected by the county, the State of Nevada, or otherwise, or be
12-11 levied in at least an equivalent value in lieu of any such tax existing
12-12 at the time of the issuance of such securities or be levied in
12-13 supplementation thereof.
12-14 3. The pledges and liens authorized by subsections 1 and 2 [of
12-15 this section shall] extend to the proceeds of any tax collected for use
12-16 by the county on any motor vehicle fuel so long as any bonds or
12-17 other securities issued hereunder remain outstanding and [shall not
12-18 be] are not limited to any type or types of motor vehicle fuel in use
12-19 when the bonds or other securities [shall be] are issued.
12-20 Sec. 12. NRS 377A.020 is hereby amended to read as follows:
12-21 377A.020 1. The board of county commissioners of [any] :
12-22 (a) Any county may enact an ordinance imposing a tax for a
12-23 public transit system , [or] for the construction, maintenance and
12-24 repair of public roads, for the improvement of air quality or [both,]
12-25 for any combination of those purposes pursuant to NRS 377A.030.
12-26 [The board of county commissioners of any]
12-27 (b) Any county whose population is less than 400,000 may enact
12-28 an ordinance imposing a tax to promote tourism pursuant to
12-29 NRS 377A.030.
12-30 2. An ordinance enacted pursuant to this chapter may not
12-31 become effective before a question concerning the imposition of the
12-32 tax is approved by a majority of the registered voters of the county
12-33 voting upon the question which the board may submit to the voters
12-34 at any general election. A county may combine the questions for a
12-35 public transit system , [and] for the construction, maintenance and
12-36 repair of public roads and for the improvement of air quality with
12-37 questions submitted pursuant to NRS 244.3351, 278.710 or 371.045,
12-38 or any combination thereof. The board shall also submit to the
12-39 voters at a general election any proposal to increase the rate of the
12-40 tax or change the previously approved uses for the proceeds of
12-41 the tax.
12-42 3. Any ordinance enacted pursuant to this section must specify
12-43 the date on which the tax must first be imposed or on which an
12-44 increase in the rate of the tax becomes effective, which must not be
13-1 earlier than the first day of the second calendar month following the
13-2 approval of the question by the voters.
13-3 Sec. 13. NRS 377A.030 is hereby amended to read as follows:
13-4 377A.030 Except as otherwise provided in NRS 377A.110, any
13-5 ordinance enacted under this chapter must include provisions in
13-6 substance as follows:
13-7 1. A provision imposing a tax upon retailers at the rate of not
13-8 more than:
13-9 (a) For a tax to promote tourism, one-quarter of 1 percent; or
13-10 (b) For a tax to establish and maintain a public transit system ,
13-11 [or] for the construction, maintenance and repair of public roads, for
13-12 the improvement of air quality or [both,] for any combination of
13-13 those purposes, one-half of 1 percent,
13-14 of the gross receipts of any retailer from the sale of all tangible
13-15 personal property sold at retail, or stored, used or otherwise
13-16 consumed, in a county.
13-17 2. Provisions substantially identical to those contained in
13-18 chapter 374 of NRS, insofar as applicable.
13-19 3. A provision that all amendments to chapter 374 of NRS after
13-20 the date of enactment of the ordinance, not inconsistent with this
13-21 chapter, automatically become a part of [an ordinance imposing the
13-22 tax for public mass transportation and construction of public roads
13-23 or the tax to promote tourism in the county.] the ordinance.
13-24 4. A provision that the county shall contract before the
13-25 effective date of the ordinance with the Department to perform all
13-26 functions incident to the administration or operation of the tax in the
13-27 county.
13-28 5. A provision that exempts from the tax or any increase in the
13-29 tax the gross receipts from the sale of, and the storage, use or other
13-30 consumption in a county of, tangible personal property used for the
13-31 performance of a written contract for the construction of an
13-32 improvement to real property, entered into on or before the effective
13-33 date of the tax or the increase in the tax, or for which a binding bid
13-34 was submitted before that date if the bid was afterward accepted, if
13-35 under the terms of the contract or bid the contract price or bid
13-36 amount cannot be adjusted to reflect the imposition of the tax or the
13-37 increase in the tax.
13-38 Sec. 14. NRS 377A.070 is hereby amended to read as follows:
13-39 377A.070 1. The county treasurer shall deposit the money
13-40 received from the State Controller pursuant to NRS 377A.050 for a
13-41 public transit system , [or] for the construction, maintenance and
13-42 repair of public roads, for the improvement or air quality or [both,]
13-43 for any combination of those purposes in the county treasury for
13-44 credit to a fund to be known as the public transit fund.
14-1 2. The public transit fund must be accounted for as a separate
14-2 fund and not as a part of any other fund.
14-3 Sec. 15. NRS 377A.080 is hereby amended to read as follows:
14-4 377A.080 1. In any county in which a tax for a public transit
14-5 system , [or] for the construction, maintenance and repair of public
14-6 roads, for the improvement of air quality or [both,] for any
14-7 combination of those purposes has been imposed, the board shall
14-8 by ordinance create a regional transportation commission pursuant
14-9 to chapter 373 of NRS if one has not already been created under that
14-10 chapter. [Where] If a regional transportation commission has
14-11 already been created under that chapter, that commission may also
14-12 exercise the powers conferred by this section.
14-13 2. The regional transportation commission may:
14-14 (a) Appropriate money in the public transit fund accumulated by
14-15 a county to provide a public transit system for that county if the
14-16 system is included in a regional transportation plan adopted by the
14-17 regional transportation commission;
14-18 (b) Appropriate money to provide transportation or to support
14-19 agencies which are providing transportation for the elderly and
14-20 persons with disabilities, if the services are consistent with the
14-21 regional transportation plan;
14-22 (c) Provide for or perform all functions incident to the
14-23 administration and operation of the public transit system, including
14-24 the establishment of fares for the system; and
14-25 (d) Adopt regulations for the operation of systems or services
14-26 provided by the commission and for systems or services financed by
14-27 the commission and provided by an agency or a private contractor.
14-28 3. The commission may draw money out of the public transit
14-29 fund only for:
14-30 (a) The establishment and maintenance of a public transit
14-31 system for the county and for the support of other activities, services
14-32 and programs related to transportation which are included in a
14-33 regional transportation plan adopted by the commission;
14-34 (b) The construction, maintenance and repair of public roads;
14-35 (c) The distribution of money to the local air pollution control
14-36 agency which administers the program established in the county
14-37 pursuant to NRS 445B.500, to support activities, services and
14-38 programs related to the improvement of air quality;
14-39 (d) The payment of principal and interest on notes, bonds or
14-40 other securities issued to provide [funds] money for the cost of
14-41 projects described in paragraphs (a) [and (b); or
14-42 (d)] , (b) and (c); or
14-43 (e) Any combination of those purposes.
15-1 Sec. 16. NRS 377A.090 is hereby amended to read as follows:
15-2 377A.090 1. Money for the payment of the cost of
15-3 establishing and maintaining a public transit system , [or] for the
15-4 construction, maintenance and repair of public roads, for the
15-5 improvement of air quality or [both,] for any combination of those
15-6 purposes may be obtained by the issuance of bonds and other
15-7 securities as provided in subsection 2, or, subject to any pledges,
15-8 liens and other contractual limitations made pursuant to this chapter,
15-9 may be obtained by direct distribution from the public transit fund,
15-10 or may be obtained both by the issuance of such securities and by
15-11 such direct distribution as the board may determine.
15-12 2. The board may, after the enactment of an ordinance
15-13 [imposing a tax for a public transit system or for the construction,
15-14 maintenance and repair of public roads, or both, as] authorized by
15-15 paragraph (a) of subsection 1 of NRS 377A.020, from time to time
15-16 issue bonds and other securities, which are general or special
15-17 obligations of the county and which may be secured as to principal
15-18 and interest by a pledge authorized by this chapter of the receipts
15-19 from the tax [for a public transit system or for the construction,
15-20 maintenance and repair of public roads, or both.] imposed by that
15-21 ordinance.
15-22 3. The ordinance authorizing the issuance of any bond or other
15-23 security must describe the purpose for which it is issued.
15-24 Sec. 17. NRS 377A.100 is hereby amended to read as follows:
15-25 377A.100 1. Each ordinance providing for the issuance of
15-26 any bond or security issued under this chapter payable from the
15-27 receipts of the tax [for a public transit system or for the construction,
15-28 maintenance and repair of public roads, or both,] imposed pursuant
15-29 to paragraph (b) of subsection 1 of NRS 377A.030 may, in addition
15-30 to covenants and other provisions authorized in the Local
15-31 Government Securities Law, contain a covenant or other provision
15-32 to pledge and create a lien upon the receipts of the tax or upon the
15-33 proceeds of any bond or security pending their application to defray
15-34 the cost of establishing or operating a public transit system,
15-35 constructing, maintaining or repairing public roads or improving
15-36 air quality, or both tax proceeds and security proceeds, to secure the
15-37 payment of any bond or security issued under this chapter.
15-38 2. Any money pledged to the payment of bonds or other
15-39 securities pursuant to subsection 1 may be treated as pledged
15-40 revenues of the project for the purposes of subsection 3 of
15-41 NRS 350.020.
15-42 Sec. 18. NRS 377A.110 is hereby amended to read as follows:
15-43 377A.110 1. Subject to the provisions of subsection 2, the
15-44 board may gradually reduce the amount of any tax imposed
15-45 pursuant to this chapter for a public transit system , [or] for the
16-1 construction, maintenance and repair of public roads, for the
16-2 improvement of air quality or [both,] for any combination of those
16-3 purposes as revenue from the operation of [the public transit
16-4 system] those projects permits.
16-5 2. No such taxing ordinance may be repealed or amended or
16-6 otherwise directly or indirectly modified in such a manner as to
16-7 impair any outstanding bonds issued under this chapter, or other
16-8 obligations incurred under this chapter, until all obligations, for
16-9 which revenues from the ordinance have been pledged or otherwise
16-10 made payable from such revenues pursuant to this chapter, have
16-11 been discharged in full, but the board may at any time dissolve the
16-12 regional transportation commission and provide that no further
16-13 obligations be incurred thereafter.
16-14 Sec. 19. NRS 278.710 is hereby amended to read as follows:
16-15 278.710 1. A board of county commissioners may by
16-16 ordinance, but not as in a case of emergency, impose a tax for the
16-17 improvement of transportation on the privilege of new residential,
16-18 commercial, industrial and other development pursuant to paragraph
16-19 (a) or (b) as follows:
16-20 (a) After receiving the approval of a majority of the registered
16-21 voters of the county voting on the question at a special election or
16-22 the next primary or general election, the board of county
16-23 commissioners may impose the tax throughout the county, including
16-24 any such development in incorporated cities in the county. A county
16-25 may combine this question with a question submitted pursuant to
16-26 NRS 244.3351, 371.045 or 377A.020, or any combination thereof.
16-27 (b) After receiving the approval of a majority of the registered
16-28 voters who reside within the boundaries of a transportation district
16-29 created pursuant to NRS 244A.252, voting on the question at a
16-30 special or general district election or primary or general state
16-31 election, the board of county commissioners may impose the tax
16-32 within the boundaries of the district. A county may combine this
16-33 question with a question submitted pursuant to NRS 244.3351.
16-34 2. A special election may be held only if the board of county
16-35 commissioners determines, by a unanimous vote, that an emergency
16-36 exists. The determination made by the board of county
16-37 commissioners is conclusive unless it is shown that the board acted
16-38 with fraud or a gross abuse of discretion. An action to challenge the
16-39 determination made by the board must be commenced within 15
16-40 days after the board’s determination is final. As used in this
16-41 subsection, “emergency” means any unexpected occurrence or
16-42 combination of occurrences which requires immediate action by the
16-43 board of county commissioners to prevent or mitigate a substantial
16-44 financial loss to the county or to enable the board of county
17-1 commissioners to provide an essential service to the residents of the
17-2 county.
17-3 3. The tax imposed pursuant to this section must be at such a
17-4 rate and based on such criteria and classifications as the board of
17-5 county commissioners determines to be appropriate. Each such
17-6 determination is conclusive unless it constitutes an arbitrary and
17-7 capricious abuse of discretion, but the tax imposed must not :
17-8 (a) For any fiscal year beginning:
17-9 (1) Before July 1, 2003, exceed $500 ;
17-10 (2) On or after July 1, 2003, and before July 1, 2005,
17-11 exceed $650;
17-12 (3) On or after July 1, 2005, and before July 1, 2010,
17-13 exceed $700;
17-14 (4) On or after July 1, 2010, and before July 1, 2015,
17-15 exceed $800;
17-16 (5) On or after July 1, 2015, and before July 1, 2020,
17-17 exceed $900; or
17-18 (6) On or after July 1, 2020, exceed $1,000,
17-19 per single-family dwelling unit of new residential development, or
17-20 the equivalent thereof as determined by the board of county
17-21 commissioners[, or 50 cents] ; or
17-22 (b) For any fiscal year beginning:
17-23 (1) Before July 1, 2003, $0.50;
17-24 (2) On or after July 1, 2003, and before July 1, 2005,
17-25 exceed $0.65;
17-26 (3) On or after July 1, 2005, and before July 1, 2010,
17-27 exceed $0.75;
17-28 (4) On or after July 1, 2010, and before July 1, 2015,
17-29 exceed $0.80;
17-30 (5) On or after July 1, 2015, and before July 1, 2020,
17-31 exceed $0.90; or
17-32 (6) On or after July 1, 2020, exceed $1.00,
17-33 per square foot on other new development.
17-34 4. If so provided in [the ordinance,] an ordinance adopted
17-35 pursuant to this section, a newly developed lot for a mobile home
17-36 must be considered a single-family dwelling unit of new residential
17-37 development.
17-38 [4.] 5. The tax imposed pursuant to this section must be
17-39 collected before the time a certificate of occupancy for a building or
17-40 other structure constituting new development is issued, or at such
17-41 other time as is specified in the ordinance imposing the tax. If so
17-42 provided in the ordinance, no certificate of occupancy may be issued
17-43 by any local government unless proof of payment of the tax is filed
17-44 with the person authorized to issue the certificate of occupancy.
17-45 Collection of the tax imposed pursuant to this section must not
18-1 commence earlier than the first day of the second calendar month
18-2 after adoption of the ordinance imposing the tax.
18-3 [5.] 6. In a county in which a tax has been imposed pursuant to
18-4 paragraph (a) of subsection 1, the revenue derived from the tax must
18-5 be used exclusively to pay the cost of:
18-6 (a) Projects related to the construction and maintenance of
18-7 sidewalks, streets, avenues, boulevards, highways and other public
18-8 rights-of-way used primarily for vehicular traffic, including, without
18-9 limitation, overpass projects, street projects and underpass projects,
18-10 as defined in NRS 244A.037, 244A.053 and 244A.055,
18-11 respectively:
18-12 (1) Within the boundaries of the county;
18-13 (2) Within 1 mile outside the boundaries of the county if the
18-14 board of county commissioners finds that such projects outside
18-15 the boundaries of the county will facilitate transportation within the
18-16 county; or
18-17 (3) Within 30 miles outside the boundaries of the county and
18-18 the boundaries of this state, where those boundaries are
18-19 coterminous, if:
18-20 (I) The projects consist of improvements to a highway
18-21 which is located wholly or partially outside the boundaries of this
18-22 state and which connects this state to an interstate highway; and
18-23 (II) The board of county commissioners finds that such
18-24 projects will provide a significant economic benefit to the county;
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 [6.] 7. In a transportation district in which a tax has been
18-29 imposed pursuant to paragraph (b) of subsection 1, the revenue
18-30 derived from the tax must be used exclusively to pay the cost of:
18-31 (a) Projects related to the construction and maintenance of
18-32 sidewalks, streets, avenues, boulevards, highways and other public
18-33 rights-of-way used primarily for vehicular traffic, including, without
18-34 limitation, overpass projects, street projects and underpass projects,
18-35 as defined in NRS 244A.037, 244A.053 and 244A.055, respectively,
18-36 within the boundaries of the district or within such a distance
18-37 outside those boundaries as is stated in the ordinance imposing the
18-38 tax, if the board of county commissioners finds that such projects
18-39 outside the boundaries of the district will facilitate transportation
18-40 within the district;
18-41 (b) The principal and interest on notes, bonds or other
18-42 obligations incurred to fund projects described in paragraph (a); or
18-43 (c) Any combination of those uses.
18-44 [7.] 8. The county may expend the proceeds of the tax
18-45 authorized by this section, or any borrowing in anticipation of the
19-1 tax, pursuant to an interlocal agreement between the county and
19-2 the regional transportation commission of the county with respect to
19-3 the projects to be financed with the proceeds of the tax.
19-4 [8.] 9. The provisions of chapter 278B of NRS and any action
19-5 taken pursuant to that chapter do not limit or in any other way apply
19-6 to any tax imposed pursuant to this section.
19-7 Sec. 20. Chapter 278B of NRS is hereby amended by adding
19-8 thereto a new section to read as follows:
19-9 1. The governing body of a local government which imposes
19-10 an impact fee to pay the cost of constructing a street project may
19-11 include a provision in the ordinance imposing the impact fee or
19-12 adopt a separate ordinance providing that each year in which the
19-13 governing body does not adopt any revisions to the land use
19-14 assumptions or capital improvements plan or otherwise increase
19-15 the impact fee, the current amount of the impact fee is
19-16 cumulatively increased:
19-17 (a) By a percentage equal to the average percentage of
19-18 increase in the Consumer Price Index for West Urban Consumers
19-19 for the preceding 5 years; or
19-20 (b) By 4.5 percent,
19-21 whichever is less.
19-22 2. Upon inclusion of a provision in the ordinance imposing
19-23 the impact fee or the adoption of a separate ordinance authorized
19-24 by subsection 1, no further action by the governing body is
19-25 necessary to effectuate the annual increases.
19-26 3. Each increase authorized pursuant to this section becomes
19-27 effective 1 year after:
19-28 (a) The date upon which the impact fee initially becomes
19-29 effective;
19-30 (b) The date the governing body adopts a revised capital
19-31 improvements plan; or
19-32 (c) The effective date of any previous increase in the impact
19-33 fee pursuant to this section,
19-34 whichever occurs last.
19-35 Sec. 21. NRS 278B.230 is hereby amended to read as follows:
19-36 278B.230 1. The impact fee per service unit , excluding the
19-37 amount of any increase authorized pursuant to section 20 of this
19-38 act, must not exceed the amount determined by dividing the costs of
19-39 the capital improvements described in subsection 3 of NRS
19-40 278B.170 by the total number of projected service units described in
19-41 subsection 6 of NRS 278B.170.
19-42 2. If the number of new service units projected over a period is
19-43 less than the total number of new service units shown by the
19-44 approved land use assumptions at full development of the service
19-45 area, the maximum impact fee which may be charged per service
20-1 unit , excluding the amount of any increase authorized pursuant to
20-2 section 20 of this act, must be calculated by dividing the costs of the
20-3 part of the capital improvements required by the new service units
20-4 described in subsection 7 of NRS 278B.170 by the projected new
20-5 service units described in that subsection.
20-6 3. The impact fee may be collected at the same time as the fee
20-7 for issuance of a building permit for the service unit or at the time a
20-8 certificate of occupancy is issued for the service unit, as specified in
20-9 the ordinance.
20-10 Sec. 22. 1. The approval by the voters on November 5, 2002,
20-11 of Advisory Question No. 10, concerning transportation, on the
20-12 2002 general election ballot for Clark County shall be deemed to
20-13 constitute approval by the voters of the taxes authorized by the
20-14 provisions of NRS 278.710, as amended by this act, and paragraph
20-15 (b) of subsection 1 of NRS 377A.030, as amended by this act. No
20-16 other approval by the voters is required for the imposition of those
20-17 taxes in Clark County, including its incorporated cities, at the
20-18 following rates:
20-19 (a) Pursuant to NRS 278.710:
20-20 (1) For each fiscal year beginning:
20-21 (I) On or after July 1, 2003, and before July 1, 2005,
20-22 $650;
20-23 (II) On or after July 1, 2005, and before July 1, 2010,
20-24 $700;
20-25 (III) On or after July 1, 2010, and before July 1, 2015,
20-26 $800;
20-27 (IV) On or after July 1, 2015, and before July 1, 2020,
20-28 $900; and
20-29 (V) On or after July 1, 2020, $1,000,
20-30 per single-family dwelling of new residential development, or the
20-31 equivalent thereof as determined by the board of county
20-32 commissioners; and
20-33 (2) For each fiscal year beginning:
20-34 (I) On or after July 1, 2003, and before July 1, 2005,
20-35 $0.65;
20-36 (II) On or after July 1, 2005, and before July 1, 2010,
20-37 $0.75;
20-38 (III) On or after July 1, 2010, and before July 1, 2015,
20-39 $0.80;
20-40 (IV) On or after July 1, 2015, and before July 1, 2020,
20-41 $0.90; and
20-42 (V) On or after July 1, 2020, $1.00,
20-43 per square foot on other new development; and
20-44 (b) Pursuant to paragraph (b) of subsection 1 of NRS 377A.030:
21-1 (1) One-half of 1 percent of the gross receipts of any retailer
21-2 from the sale of all tangible personal property sold at retail, or
21-3 stored, used or otherwise consumed in the county, until:
21-4 (I) The last day of the fiscal year during which the
21-5 Department of Taxation determines that the cumulative total
21-6 proceeds of the tax imposed at that rate equal or exceed $1.7 billion;
21-7 or
21-8 (II) June 30, 2028,
21-9 whichever occurs earlier; and
21-10 (2) Three-eighths of 1 percent of the gross receipts of any
21-11 retailer from the sale of all tangible personal property sold at retail,
21-12 or stored, used or otherwise consumed in the county, during each
21-13 subsequent fiscal year.
21-14 2. The approval by the voters on November 5, 2002, of
21-15 Advisory Question No. 2, concerning transportation, on the 2002
21-16 general election ballot for Washoe County shall be deemed to
21-17 constitute approval by the voters of an increase in the rate of the tax
21-18 imposed pursuant to paragraph (b) of subsection 1 of NRS
21-19 377A.030, as amended by this act, to three-eighths of 1 percent of
21-20 the gross receipts of any retailer from the sale of all tangible
21-21 personal property sold at retail, or stored, used or otherwise
21-22 consumed in the county. No other approval by the voters is required
21-23 for the imposition of that increase in the rate of that tax in Washoe
21-24 County, including its incorporated cities.
21-25 3. If at any time after November 5, 2002, and before the
21-26 effective date of this act, another county obtains approval by the
21-27 voters of a measure which complies with the provisions of NRS
21-28 278.710 for the tax authorized by that section, as amended by this
21-29 act, that approval shall be deemed to constitute approval of the tax
21-30 specified on the ballot and no other approval by the voters is
21-31 required for imposition of that tax at the rate or rates specified on
21-32 that ballot.
21-33 Sec. 23. If any provision of this act, or the application thereof
21-34 to any person, thing or circumstance is held invalid, such invalidity
21-35 does not affect the provisions or applications of this act which can
21-36 be given effect without the invalid provision or application, and to
21-37 this end the provisions of this act are hereby declared to be
21-38 severable.
21-39 Sec. 24. This act becomes effective upon passage and
21-40 approval.
21-41 H