Senate Bill No. 465–Committee on Taxation

 

(On Behalf of the Legislative Committee on Local
Government Taxes and Finance)

 

March 24, 2003

____________

 

Referred to Committee on Taxation

 

SUMMARY—Makes certain changes concerning calculation of amount of basic governmental services tax distributed to county school district. (BDR 43‑623)

 

FISCAL NOTE:  Effect on Local Government: Yes.

                           Effect on the State: No.

 

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EXPLANATION – Matter in bolded italics is new; matter between brackets [omitted material] is material to be omitted.

 

AN ACT relating to education; making certain changes to the method of calculating the amount of the basic governmental services tax to be distributed to a county school district; 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 482.181 is hereby amended to read as follows:

1-2  482.181  1.  Except as otherwise provided in subsection 5,

1-3  after deducting the amount withheld by the Department and the

1-4  amount credited to the Department pursuant to subsection 6 of NRS

1-5  482.180, the Department shall certify monthly to the State Board of

1-6  Examiners the amount of the basic and supplemental governmental

1-7  services taxes collected for each county by the Department and its

1-8  agents during the preceding month, and that money must be

1-9  distributed monthly as provided in this section.

 

 

2-1  2.  Any supplemental governmental services tax collected for a

2-2  county must be distributed only to the county, to be used as

2-3  provided in NRS 371.045 and 371.047.

2-4  3.  The distribution of the basic governmental services tax

2-5  received or collected for each county must be made to the county

2-6  school district within each county before any distribution is made to

2-7  a local government, special district or enterprise district. For the

2-8  purpose of calculating the amount of the basic governmental

2-9  services tax to be distributed to the county school district, the taxes

2-10  levied by each local government, special district and enterprise

2-11  district are the product of its certified valuation, determined

2-12  pursuant to subsection 2 of NRS 361.405, and its tax rate,

2-13  established pursuant to NRS 361.455 for the fiscal year beginning

2-14  on July 1, 1980, except that the tax rate for school districts,

2-15  including the rate attributable to a district’s debt service, is the rate

2-16  established pursuant to NRS 361.455 for the fiscal year beginning

2-17  on July 1, 1978, but if[, in any fiscal year, the sum of] the rate

2-18  attributable to a district’s debt service in [that] any fiscal year [and

2-19  any rate levied for capital projects pursuant to NRS 387.3285 in that

2-20  fiscal year] is greater than its rate for the fiscal year beginning on

2-21  July 1, 1978, the higher rate must be used to determine the amount

2-22  attributable to debt service.

2-23      4.  After making the distributions set forth in subsection 3, the

2-24  remaining money received or collected for each county must be

2-25  deposited in the Local Government Tax Distribution Account

2-26  created by NRS 360.660 for distribution to local governments,

2-27  special districts and enterprise districts within each county pursuant

2-28  to the provisions of NRS 360.680 and 360.690.

2-29      5.  An amount equal to any basic governmental services tax

2-30  distributed to a redevelopment agency in the fiscal year 1987-1988

2-31  must continue to be distributed to that agency as long as it exists but

2-32  must not be increased.

2-33      6.  The Department shall make distributions of the basic

2-34  governmental services tax directly to county school districts.

2-35      7.  As used in this section:

2-36      (a) “Enterprise district” has the meaning ascribed to it in

2-37  NRS 360.620.

2-38      (b) “Local government” has the meaning ascribed to it in

2-39  NRS 360.640.

2-40      (c) “Received or collected for each county” means:

2-41          (1) For the basic governmental services tax collected on

2-42  vehicles subject to the provisions of chapter 706 of NRS, the

2-43  amount determined for each county based on the following

2-44  percentages:

 

3-1  Carson City1.07 percent................ Lincoln.. 3.12 percent

3-2  Churchill5.21 percent  Lyon. 2.90 percent

3-3  Clark22.54 percent       Mineral2.40 percent

3-4  Douglas2.52 percent    Nye... 4.09 percent

3-5  Elko13.31 percent        Pershing7.00 percent

3-6  Esmeralda2.52 percentStorey .19 percent

3-7  Eureka3.10 percent      Washoe12.24 percent

3-8  Humboldt8.25 percentWhite Pine5.66 percent

3-9  Lander3.88 percent

 

3-10          (2) For all other basic and supplemental governmental

3-11  services tax received or collected by the Department, the amount

3-12  attributable to each county based on the county of registration of the

3-13  vehicle for which the tax was paid.

3-14      (d) “Special district” has the meaning ascribed to it in

3-15  NRS 360.650.

3-16      Sec. 2.  The amendatory provisions of section 1 of this act do

3-17  not apply to the distribution of any proceeds of the basic

3-18  governmental services tax collected during a fiscal year beginning

3-19  before July 1, 2003.

3-20      Sec. 3.  1.  The amendatory provisions of section 1 of this act

3-21  do not apply to modify, directly or indirectly, any taxes levied or

3-22  revenues pledged in such a manner as to impair adversely any

3-23  outstanding obligations of a local government, special district or

3-24  enterprise district, including, without limitation, bonds, medium-

3-25  term financing, letters of credit and any other financial obligation,

3-26  until all such obligations have been discharged in full or provision

3-27  for their payment and redemption has been fully made.

3-28      2.  As used in this section:

3-29      (a) “Enterprise district” has the meaning ascribed to it in

3-30  NRS 360.620.

3-31      (b) “Local government” has the meaning ascribed to it in

3-32  NRS 360.640.

3-33      (c) “Special district” has the meaning ascribed to it in

3-34  NRS 360.650.

3-35      Sec. 4.  This act becomes effective on July 1, 2003.

 

3-36  H