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Senate Bill No. 8–Committee of the Whole

 

CHAPTER ............

 

AN ACT relating to state financial administration; providing for the imposition and administration of certain excise taxes on financial institutions; providing for the imposition and administration of an excise tax on employers based on wages paid to their employees; replacing the casino entertainment tax with a tax on all live entertainment; eliminating the tax imposed on the privilege of conducting business in this state; revising the taxes on liquor and cigarettes; imposing a state tax on the transfer of real property and revising the provisions governing the existing tax; revising the fees charged for certain gaming licenses; establishing the Legislative Committee on Taxation, Public Revenue and Tax Policy; requiring the Legislative Auditor to conduct performance audits of certain school districts; requiring the Department of Education to prescribe a minimum amount of money that each school district must expend each year for textbooks, instructional supplies and instructional hardware; revising provisions governing the purchase of retirement credit for certain educational personnel; apportioning the State Distributive School Account in the State General Fund for the 2003-2005 biennium; making appropriations to the State Distributive School Account for purposes relating to class-size reduction; making various other changes relating to state financial administration; authorizing certain expenditures; making an additional appropriation; providing penalties; 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. Title 32 of NRS is hereby amended by adding

1-2   thereto a new chapter to consist of the provisions set forth as

1-3   sections 2 to 24, inclusive, of this act.

1-4  Sec. 2.  As used in this chapter, unless the context otherwise

1-5   requires, the words and terms defined in sections 3 to 6, inclusive,

1-6   of this act have the meanings ascribed to them in those sections.

1-7  Sec. 3.  “Commission” means the Nevada Tax Commission.

1-8  Sec. 4.  “Employer” means any financial institution who is

1-9   required to pay a contribution pursuant to NRS 612.535 for any

1-10   calendar quarter, except an Indian tribe, a nonprofit organization

1-11   or a political subdivision. For the purposes of this section:

1-12      1.  “Indian tribe” includes any entity described in subsection

1-13   10 of NRS 612.055.

2-1  2.  “Nonprofit organization” means a nonprofit religious,

2-2  charitable, fraternal or other organization that qualifies as a tax

2-3  -exempt organization pursuant to 26 U.S.C. § 501(c).

2-4  3.  “Political subdivision” means any entity described in

2-5   subsection 9 of NRS 612.055.

2-6  Sec. 5.  “Employment” has the meaning ascribed to it in NRS

2-7   612.065 to 612.145, inclusive.

2-8  Sec. 5.5.  1.  Except as otherwise provided in subsection 2,

2-9   “financial institution” means:

2-10      (a) An institution licensed, registered or otherwise authorized

2-11   to do business in this state pursuant to the provisions of chapter

2-12   604, 645B, 645E or 649 of NRS or title 55 or 56 of NRS, or a

2-13   similar institution chartered or licensed pursuant to federal law

2-14   and doing business in this state;

2-15      (b) Any person primarily engaged in:

2-16          (1) The purchase, sale and brokerage of securities;

2-17          (2) Originating, underwriting and distributing issues of

2-18   securities;

2-19          (3) Buying and selling commodity contracts on either a spot

2-20   or future basis for the person’s own account or for the account of

2-21   others, if the person is a member or is associated with a member

2-22   of a recognized commodity exchange;

2-23          (4) Furnishing space and other facilities to members for the

2-24   purpose of buying, selling or otherwise trading in stocks, stock

2-25   options, bonds or commodity contracts;

2-26          (5) Furnishing investment information and advice to others

2-27   concerning securities on a contract or fee basis;

2-28          (6) Furnishing services to holders of or brokers or dealers

2-29   in securities or commodities;

2-30          (7) Holding or owning the securities of banks for the sole

2-31   purpose of exercising some degree of control over the activities of

2-32   the banks whose securities the person holds;

2-33          (8) Holding or owning securities of companies other than

2-34   banks, for the sole purpose of exercising some degree of control

2-35   over the activities of the companies whose securities the person

2-36   holds;

2-37          (9) Issuing shares, other than unit investment trusts and

2-38   face-amount certificate companies, whose shares contain a

2-39   provision requiring redemption by the company upon request of

2-40   the holder of the security;

2-41          (10) Issuing shares, other than unit investment trusts and

2-42   face-amount certificate companies, whose shares contain no

2-43   provision requiring redemption by the company upon request by

2-44   the holder of the security;

2-45          (11) Issuing unit investment trusts or face-amount

2-46   certificates;

3-1       (12) The management of the money of trusts and 

3-2  foundations organized for religious, educational, charitable or

3-3   nonprofit research purposes;

3-4       (13) The management of the money of trusts and

3-5   foundations organized for purposes other than religious,

3-6   educational, charitable or nonprofit research;

3-7       (14) Investing in oil and gas royalties or leases, or

3-8   fractional interests therein;

3-9       (15) Owning or leasing franchises, patents and copyrights

3-10   which the person in turn licenses others to use;

3-11          (16) Closed-end investments in real estate or related

3-12   mortgage assets operating in such a manner as to meet the

3-13   requirements of the Real Estate Investment Trust Act of 1960, as

3-14   amended;

3-15          (17) Investing; or

3-16          (18) Any combination of the activities described in this

3-17   paragraph,

3-18  who is doing business in this state;

3-19      (c) Any other person conducting loan or credit card processing

3-20   activities in this state; and

3-21      (d) Any other bank, bank holding company, national bank,

3-22   savings association, federal savings bank, trust company, credit

3-23   union, building and loan association, investment company,

3-24   registered broker or dealer in securities or commodities, finance

3-25   company, dealer in commercial paper or other business entity

3-26   engaged in the business of lending money, providing credit,

3-27   securitizing receivables or fleet leasing, or any related business

3-28   entity, doing business in this state.

3-29      2.  The term does not include a credit union organized under

3-30   the provisions of chapter 678 of NRS or the Federal Credit Union

3-31   Act.

3-32      Sec. 6.  “Taxpayer” means any person liable for a tax

3-33   imposed by this chapter.

3-34      Sec. 7.  The Department shall:

3-35      1.  Administer and enforce the provisions of this chapter, and

3-36   may adopt such regulations as it deems appropriate for those

3-37   purposes.

3-38      2.  Deposit all taxes, interest and penalties it receives pursuant

3-39   to this chapter in the State Treasury for credit to the State

3-40   General Fund.

3-41      Sec. 8.  1.  Each person responsible for maintaining the

3-42   records of a taxpayer shall:

3-43      (a) Keep such records as may be necessary to determine the

3-44   amount of the liability of the taxpayer pursuant to the provisions

3-45   of this chapter;

4-1  (b) Preserve those records for 4 years or until any litigation or

4-2  prosecution pursuant to this chapter is finally determined,

4-3   whichever is longer; and

4-4  (c) Make the records available for inspection by the

4-5   Department upon demand at reasonable times during regular

4-6   business hours.

4-7  2.  The Department may by regulation specify the types of

4-8   records which must be kept to determine the amount of the

4-9   liability of a taxpayer pursuant to the provisions of this chapter.

4-10      3.  Any person who violates the provisions of subsection 1 is

4-11   guilty of a misdemeanor.

4-12      Sec. 9.  1.  To verify the accuracy of any return filed or, if

4-13   no return is filed by a taxpayer, to determine the amount required

4-14   to be paid, the Department, or any person authorized in writing by

4-15   the Department, may examine the books, papers and records of

4-16   any person who may be liable for a tax imposed by this chapter.

4-17      2.  Any person who may be liable for a tax imposed by this

4-18   chapter and who keeps outside of this state any books, papers and

4-19   records relating thereto shall pay to the Department an amount

4-20   equal to the allowance provided for state officers and employees

4-21   generally while traveling outside of the State for each day or

4-22   fraction thereof during which an employee of the Department is

4-23   engaged in examining those documents, plus any other actual

4-24   expenses incurred by the employee while he is absent from his

4-25   regular place of employment to examine those documents.

4-26      Sec. 9.5. The Executive Director may request from any other

4-27   governmental agency or officer such information as he deems

4-28   necessary to carry out the provisions of this chapter. If the

4-29   Executive Director obtains any confidential information pursuant

4-30   to such a request, he shall maintain the confidentiality of that

4-31   information in the same manner and to the same extent as

4-32   provided by law for the agency or officer from whom the

4-33   information was obtained.

4-34      Sec. 10.  1.  Except as otherwise provided in this section and

4-35   NRS 360.250, the records and files of the Department concerning

4-36   the administration of this chapter are confidential and privileged.

4-37   The Department, and any employee engaged in the administration

4-38   of this chapter or charged with the custody of any such records or

4-39   files, shall not disclose any information obtained from the

4-40   Department’s records or files or from any examination,

4-41   investigation or hearing authorized by the provisions of this

4-42   chapter. Neither the Department nor any employee of the

4-43   Department may be required to produce any of the records, files

4-44   and information for the inspection of any person or for use in any

4-45   action or proceeding.

5-1  2.  The records and files of the Department concerning the

5-2  administration of this chapter are not confidential and privileged

5-3   in the following cases:

5-4  (a) Testimony by a member or employee of the Department

5-5   and production of records, files and information on behalf of the

5-6   Department or a taxpayer in any action or proceeding pursuant to

5-7   the provisions of this chapter if that testimony or the records, files

5-8   or information, or the facts shown thereby, are directly involved

5-9   in the action or proceeding.

5-10      (b) Delivery to a taxpayer or his authorized representative of a

5-11   copy of any return or other document filed by the taxpayer

5-12   pursuant to this chapter.

5-13      (c) Publication of statistics so classified as to prevent the

5-14   identification of a particular person or document.

5-15      (d) Exchanges of information with the Internal Revenue

5-16   Service in accordance with compacts made and provided for in

5-17   such cases.

5-18      (e) Disclosure in confidence to the Governor or his agent in

5-19   the exercise of the Governor’s general supervisory powers, or to

5-20   any person authorized to audit the accounts of the Department in

5-21   pursuance of an audit, or to the Attorney General or other legal

5-22   representative of the State in connection with an action or

5-23   proceeding pursuant to this chapter, or to any agency of this or

5-24   any other state charged with the administration or enforcement of

5-25   laws relating to taxation.

5-26      (f) Exchanges of information pursuant to subsection 3.

5-27      3.  The Commission may agree with any county fair and

5-28   recreation board or the governing body of any county, city or

5-29   town for the continuing exchange of information concerning

5-30   taxpayers.

5-31      Sec. 10.5. 1.  There is hereby imposed an excise tax on each

5-32   bank at the rate of $1,750 for each branch office in excess of 1

5-33   maintained by the bank in this state on the first day of each

5-34   calendar quarter.

5-35      2.  Each bank that maintains more than 1 branch office in

5-36   this state on the first day of a calendar quarter shall, on or before

5-37   the last day of the first month of that calendar quarter:

5-38      (a) File with the Department a return on a form prescribed by

5-39   the Department; and

5-40      (b) Remit to the Department any tax due pursuant to this

5-41   section for the branch offices maintained by the bank in this state

5-42   on the first day of that calendar quarter.

5-43      3.  For the purposes of this section:

5-44      (a) “Bank” means:

5-45          (1) A corporation or limited-liability company that is

5-46   chartered by this state, another state or the United States which

5-47   conducts banking or banking and trust business; or

6-1       (2) A foreign bank licensed pursuant to chapter 666A of

6-2  NRS.

6-3  The term does not include a financial institution engaging in

6-4   business pursuant to chapter 677 of NRS or a credit union

6-5   organized under the provisions of chapter 678 of NRS or the

6-6   Federal Credit Union Act.

6-7  (b) “Branch office” means any location or facility of a bank

6-8   where deposit accounts are opened, deposits are accepted, checks

6-9   are paid and loans are granted, including, but not limited to, a

6-10   brick and mortar location, a detached or attached drive-in facility,

6-11   a seasonal office, an office on a military base or government

6-12   installation, a station or unit for paying and receiving, and a

6-13   location where a customer can open accounts, make deposits and

6-14   borrow money by telephone or through use of the Internet, and

6-15   excluding any automated teller machines, consumer credit

6-16   offices, contractural offices, customer bank communication

6-17   terminals, electronic fund transfer units and loan production

6-18   offices.

6-19      Sec. 11.  1.  There is hereby imposed an excise tax on each

6-20   employer at the rate of 2 percent of the wages, as defined in NRS

6-21   612.190, paid by the employer during a calendar quarter with

6-22   respect to employment.

6-23      2.  The tax imposed by this section must not be deducted, in

6-24   whole or in part, from any wages of persons in the employment of

6-25   the employer.

6-26      3.  Each employer shall, on or before the last day of the month

6-27   immediately following each calendar quarter for which the

6-28   employer is required to pay a contribution pursuant to

6-29  NRS 612.535:

6-30      (a) File with the Department:

6-31          (1) A return on a form prescribed by the Department; and

6-32          (2) A copy of any report required by the Employment

6-33   Security Division of the Department of Employment, Training

6-34   and Rehabilitation for determining the amount of the

6-35   contribution required pursuant to NRS 612.535 for any wages

6-36   paid by the employer during that calendar quarter; and

6-37      (b) Remit to the Department any tax due pursuant to this

6-38   section for that calendar quarter.

6-39      4.  Except as otherwise provided in subsection 5, an employer

6-40   may deduct from the total amount of wages reported and upon

6-41   which the excise tax is imposed pursuant this section any amount

6-42   authorized pursuant to this section that is paid by the employer

6-43   for health insurance or a health benefit plan for its employees in

6-44   the calendar quarter for which the tax is paid. The amounts for

6-45   which the deduction is allowed include:

6-46      (a) For an employer providing a program of self-insurance for

6-47   its employees, all amounts paid during the calendar quarter for

7-1  claims, direct administrative services costs, including such services

7-2  provided by the employer, and any premiums paid for individual

7-3   or aggregate stop-loss insurance coverage. An employer is not

7-4   authorized to deduct the costs of a program of self-insurance

7-5   unless the program is a qualified employee welfare benefit plan

7-6   pursuant to the Employee Retirement Income Security Act of

7-7   1974, 29 U.S.C. §§ 1001 et seq.

7-8  (b) The premiums for a policy of health insurance or

7-9   reinsurance for a health benefit plan for its employees.

7-10      (c) Any amounts paid by an employer to a Taft-Hartley trust

7-11   formed pursuant to 29 U.S.C. § 186(c)(5) for participation in an

7-12   employee welfare benefit plan.

7-13      (d) Such other similar payments for health care or insurance

7-14   for health care for employees as are authorized by the

7-15   Department.

7-16      5.  An employer may not deduct from the wages upon which

7-17   the excise tax is imposed pursuant this section:

7-18      (a) Amounts paid for health care or premiums paid for

7-19   insurance for an industrial injury or occupational disease for

7-20   which coverage is required pursuant to chapters 616A to 616D,

7-21   inclusive, or 617 of NRS; or

7-22      (b) Any payments made by employees for health care or health

7-23   insurance or amounts deducted from the wages of employees for

7-24   such care or insurance.

7-25      6.  An employer claiming the deduction allowed pursuant to

7-26   subsection 4 shall submit with the return filed pursuant to

7-27   subsection 3 proof of the amount paid in the calendar quarter that

7-28   qualifies for the deduction. If the amount of the deduction

7-29   exceeds the amount of reported wages, the excess amount may be

7-30   carried forward to the following calendar quarter until the

7-31   deduction is exhausted.

7-32      7.  As used in this section, “employee welfare benefit plan”

7-33   has the meaning ascribed to it in 29 U.S.C. § 1002.

7-34      Sec. 12.  Upon written application made before the date on

7-35   which payment must be made, the Department may for good

7-36   cause extend by 30 days the time within which a taxpayer is

7-37   required to pay a tax imposed by this chapter. If the tax is paid

7-38   during the period of extension, no penalty or late charge may be

7-39   imposed for failure to pay at the time required, but the taxpayer

7-40   shall pay interest at the rate of 1 percent per month from the date

7-41   on which the amount would have been due without the extension

7-42   until the date of payment, unless otherwise provided in NRS

7-43   360.232 or 360.320.

7-44      Sec. 13.  The remedies of the State provided for in this

7-45   chapter are cumulative, and no action taken by the Department or

7-46   the Attorney General constitutes an election by the State to pursue

8-1  any remedy to the exclusion of any other remedy for which

8-2  provision is made in this chapter.

8-3  Sec. 14.  If the Department determines that any tax, penalty

8-4   or interest has been paid more than once or has been erroneously

8-5   or illegally collected or computed, the Department shall set forth

8-6   that fact in the records of the Department and certify to the State

8-7   Board of Examiners the amount collected in excess of the amount

8-8   legally due and the person from whom it was collected or by

8-9   whom it was paid. If approved by the State Board of Examiners,

8-10   the excess amount collected or paid must be credited on any

8-11   amounts then due from the person under this chapter, and the

8-12   balance refunded to the person or his successors in interest.

8-13      Sec. 15.  1.  Except as otherwise provided in NRS 360.235

8-14   and 360.395:

8-15      (a) No refund may be allowed unless a claim for it is filed with

8-16   the Department within 3 years after the last day of the month

8-17   following the calendar quarter for which the overpayment was

8-18   made.

8-19      (b) No credit may be allowed after the expiration of the period

8-20   specified for filing claims for refund unless a claim for credit is

8-21   filed with the Department within that period.

8-22      2.  Each claim must be in writing and must state the specific

8-23   grounds upon which the claim is founded.

8-24      3.  Failure to file a claim within the time prescribed in this

8-25   chapter constitutes a waiver of any demand against the State on

8-26   account of overpayment.

8-27      4.  Within 30 days after rejecting any claim in whole or in

8-28   part, the Department shall serve notice of its action on the

8-29   claimant in the manner prescribed for service of notice of a

8-30   deficiency determination.

8-31      Sec. 16.  1.  Except as otherwise provided in this section and

8-32   NRS 360.320, interest must be paid upon any overpayment of any

8-33   amount of the taxes imposed by this chapter at the rate of 0.5

8-34   percent per month, or fraction thereof, from the last day of the

8-35   calendar month following the calendar quarter for which the

8-36   overpayment was made. No refund or credit may be made of any

8-37   interest imposed upon the person making the overpayment with

8-38   respect to the amount being refunded or credited.

8-39      2.  The interest must be paid:

8-40      (a) In the case of a refund, to the last day of the calendar

8-41   month following the date upon which the person making the

8-42   overpayment, if he has not already filed a claim, is notified by

8-43  the Department that a claim may be filed or the date upon which

8-44   the claim is certified to the State Board of Examiners, whichever

8-45   is earlier.

9-1  (b) In the case of a credit, to the same date as that to which

9-2  interest is computed on the tax or the amount against which the

9-3   credit is applied.

9-4  3.  If the Department determines that any overpayment has

9-5   been made intentionally or by reason of carelessness, the

9-6   Department shall not allow any interest on the overpayment.

9-7  Sec. 17.  1.  No injunction, writ of mandate or other legal or

9-8   equitable process may issue in any suit, action or proceeding in

9-9   any court against this state or against any officer of the State to

9-10   prevent or enjoin the collection under this chapter of a tax

9-11   imposed by this chapter or any amount of tax, penalty or interest

9-12   required to be collected.

9-13      2.  No suit or proceeding may be maintained in any court for

9-14   the recovery of any amount alleged to have been erroneously or

9-15   illegally determined or collected unless a claim for refund or

9-16   credit has been filed.

9-17      Sec. 18.  1.  Within 90 days after a final decision upon a

9-18   claim filed pursuant to this chapter is rendered by the

9-19   Commission, the claimant may bring an action against the

9-20   Department on the grounds set forth in the claim in a court of

9-21   competent jurisdiction in Carson City, the county of this state

9-22   where the claimant resides or maintains his principal place of

9-23   business or a county in which any relevant proceedings were

9-24   conducted by the Department, for the recovery of the whole or

9-25   any part of the amount with respect to which the claim has been

9-26   disallowed.

9-27      2.  Failure to bring an action within the time specified

9-28   constitutes a waiver of any demand against the State on account

9-29   of alleged overpayments.

9-30      Sec. 19.  1.  If the Department fails to mail notice of action

9-31   on a claim within 6 months after the claim is filed, the claimant

9-32   may consider the claim disallowed and file an appeal with the

9-33   Commission within 30 days after the last day of the 6-month

9-34   period. If the claimant is aggrieved by the decision of the

9-35   Commission rendered on appeal, the claimant may, within 90

9-36   days after the decision is rendered, bring an action against the

9-37   Department on the grounds set forth in the claim for the recovery

9-38   of the whole or any part of the amount claimed as an

9-39   overpayment.

9-40      2.  If judgment is rendered for the plaintiff, the amount of the

9-41   judgment must first be credited towards any tax due from the

9-42   plaintiff.

9-43      3.  The balance of the judgment must be refunded to the

9-44   plaintiff.

9-45      Sec. 20.  In any judgment, interest must be allowed at the rate

9-46   of 6 percent per annum upon the amount found to have been

10-1  illegally collected from the date of payment of the amount to the

10-2  date of allowance of credit on account of the judgment, or to a

10-3   date preceding the date of the refund warrant by not more than 30

10-4   days. The date must be determined by the Department.

10-5      Sec. 21.  A judgment may not be rendered in favor of the

10-6   plaintiff in any action brought against the Department to recover

10-7   any amount paid when the action is brought by or in the name of

10-8   an assignee of the person paying the amount or by any person

10-9   other than the person who paid the amount.

10-10     Sec. 22.  1.  The Department may recover a refund or any

10-11   part thereof which is erroneously made and any credit or part

10-12   thereof which is erroneously allowed in an action brought in a

10-13   court of competent jurisdiction in Carson City or Clark County in

10-14   the name of the State of Nevada.

10-15     2.  The action must be tried in Carson City or Clark County

10-16   unless the court, with the consent of the Attorney General, orders

10-17   a change of place of trial.

10-18     3.  The Attorney General shall prosecute the action, and the

10-19   provisions of NRS, the Nevada Rules of Civil Procedure and the

10-20   Nevada Rules of Appellate Procedure relating to service of

10-21   summons, pleadings, proofs, trials and appeals are applicable to

10-22   the proceedings.

10-23     Sec. 23.  1.  If any amount in excess of $25 has been

10-24   illegally determined, either by the Department or by the person

10-25   filing the return, the Department shall certify this fact to the State

10-26   Board of Examiners, and the latter shall authorize the

10-27   cancellation of the amount upon the records of the Department.

10-28     2.  If an amount not exceeding $25 has been illegally

10-29   determined, either by the Department or by the person filing the

10-30   return, the Department, without certifying this fact to the State

10-31   Board of Examiners, shall authorize the cancellation of the

10-32   amount upon the records of the Department.

10-33     Sec. 24.  1.  A person shall not:

10-34     (a) Make, cause to be made or permit to be made any false or

10-35   fraudulent return or declaration or false statement in any return

10-36   or declaration with intent to defraud the State or to evade

10-37   payment of a tax or any part of a tax imposed by this chapter.

    (b) Make, cause to be made or permit to be made any false

10-38  entry in books, records or accounts with intent to defraud the State

10-39   or to evade the payment of a tax or any part of a tax imposed by

10-40   this chapter.

10-41     (c) Keep, cause to be kept or permit to be kept more than one

10-42   set of books, records or accounts with intent to defraud the State

10-43   or to evade the payment of a tax or any part of a tax imposed by

10-44   this chapter.

11-1      2.  Any person who violates the provisions of subsection 1 is

11-2  guilty of a gross misdemeanor.

11-3      Secs. 25-38. (Deleted.)

11-4      Sec. 39. Title 32 of NRS is hereby amended by adding thereto

11-5   a new chapter to consist of the provisions set forth as sections 40 to

11-6   63, inclusive, of this act.

11-7      Sec. 40.  As used in this chapter, unless the context otherwise

11-8   requires, the words and terms defined in sections 41 to 44,

11-9   inclusive, of this act have the meanings ascribed to them in those

11-10   sections.

11-11     Sec. 41.  “Commission” means the Nevada Tax Commission.

11-12     Sec. 42.  “Employer” means any employer who is required to

11-13   pay a contribution pursuant to NRS 612.535 for any calendar

11-14   quarter, except a financial institution, an Indian tribe, a nonprofit

11-15   organization or a political subdivision. For the purposes of this

11-16   section:

11-17     1.  “Financial institution” has the meaning ascribed to it in

11-18   section 5.5 of this act.

11-19     2.  “Indian tribe” includes any entity described in subsection

11-20   10 of NRS 612.055.

11-21     3.  “Nonprofit organization” means a nonprofit religious,

11-22   charitable, fraternal or other organization that qualifies as a tax

11-23  -exempt organization pursuant to 26 U.S.C. § 501(c).

11-24     4.  “Political subdivision” means any entity described in

11-25   subsection 9 of NRS 612.055.

11-26     Sec. 43.  “Employment” has the meaning ascribed to it in

11-27   NRS 612.065 to 612.145, inclusive.

11-28     Sec. 44.  “Taxpayer” means any person liable for the tax

11-29   imposed by this chapter.

11-30     Sec. 45.  The Department shall:

11-31     1.  Administer and enforce the provisions of this chapter, and

11-32   may adopt such regulations as it deems appropriate for those

11-33   purposes.

11-34     2.  Deposit all taxes, interest and penalties it receives pursuant

11-35   to this chapter in the State Treasury for credit to the State

11-36   General Fund.

11-37     Sec. 46.  1.  Each person responsible for maintaining the

11-38   records of a taxpayer shall:

11-39     (a) Keep such records as may be necessary to determine the

11-40   amount of the liability of the taxpayer pursuant to the provisions

11-41   of this chapter;

11-42     (b) Preserve those records for 4 years or until any litigation or

11-43   prosecution pursuant to this chapter is finally determined,

11-44   whichever is longer; and

12-1      (c) Make the records available for inspection by the

12-2  Department upon demand at reasonable times during regular

12-3   business hours.

12-4      2.  The Department may by regulation specify the types of

12-5   records which must be kept to determine the amount of the

12-6   liability of a taxpayer pursuant to the provisions of this chapter.

12-7      3.  Any person who violates the provisions of subsection 1 is

12-8   guilty of a misdemeanor.

12-9      Sec. 47.  1.  To verify the accuracy of any return filed or, if

12-10   no return is filed by a taxpayer, to determine the amount required

12-11   to be paid, the Department, or any person authorized in writing by

12-12   the Department, may examine the books, papers and records of

12-13   any person who may be liable for the tax imposed by this chapter.

12-14     2.  Any person who may be liable for the tax imposed by this

12-15   chapter and who keeps outside of this state any books, papers and

12-16   records relating thereto shall pay to the Department an amount

12-17   equal to the allowance provided for state officers and employees

12-18   generally while traveling outside of the State for each day or

12-19   fraction thereof during which an employee of the Department is

12-20   engaged in examining those documents, plus any other actual

12-21   expenses incurred by the employee while he is absent from his

12-22   regular place of employment to examine those documents.

12-23     Sec. 48. The Executive Director may request from any other

12-24   governmental agency or officer such information as he deems

12-25   necessary to carry out the provisions of this chapter. If the

12-26   Executive Director obtains any confidential information pursuant

12-27   to such a request, he shall maintain the confidentiality of that

12-28   information in the same manner and to the same extent as

12-29   provided by law for the agency or officer from whom the

12-30   information was obtained.

12-31     Sec. 49.  1.  Except as otherwise provided in this section and

12-32   NRS 360.250, the records and files of the Department concerning

12-33   the administration of this chapter are confidential and privileged.

12-34   The Department, and any employee engaged in the administration

12-35   of this chapter or charged with the custody of any such records or

12-36   files, shall not disclose any information obtained from the

12-37   Department’s records or files or from any examination,

12-38   investigation or hearing authorized by the provisions of this

12-39   chapter. Neither the Department nor any employee of the

12-40   Department may be required to produce any of the records, files

12-41   and information for the inspection of any person or for use in any

12-42   action or proceeding.

12-43     2.  The records and files of the Department concerning the

12-44   administration of this chapter are not confidential and privileged

12-45   in the following cases:

13-1      (a) Testimony by a member or employee of the Department

13-2  and production of records, files and information on behalf of the

13-3   Department or a taxpayer in any action or proceeding pursuant to

13-4   the provisions of this chapter if that testimony or the records, files

13-5   or information, or the facts shown thereby are directly involved in

13-6   the action or proceeding.

13-7      (b) Delivery to a taxpayer or his authorized representative of a

13-8   copy of any return or other document filed by the taxpayer

13-9   pursuant to this chapter.

13-10     (c) Publication of statistics so classified as to prevent the

13-11   identification of a particular person or document.

13-12     (d) Exchanges of information with the Internal Revenue

13-13   Service in accordance with compacts made and provided for in

13-14   such cases.

13-15     (e) Disclosure in confidence to the Governor or his agent in

13-16   the exercise of the Governor’s general supervisory powers, or to

13-17   any person authorized to audit the accounts of the Department in

13-18   pursuance of an audit, or to the Attorney General or other legal

13-19   representative of the State in connection with an action or

13-20   proceeding pursuant to this chapter, or to any agency of this or

13-21   any other state charged with the administration or enforcement of

13-22   laws relating to taxation.

13-23     (f) Exchanges of information pursuant to subsection 3.

13-24     3.  The Commission may agree with any county fair and

13-25   recreation board or the governing body of any county, city or

13-26   town for the continuing exchange of information concerning

13-27   taxpayers.

13-28     Sec. 50.  1.  There is hereby imposed an excise tax on each

13-29   employer at the rate of 0.7 percent of the wages, as defined in

13-30   NRS 612.190, paid by the employer during a calendar quarter

13-31   with respect to employment.

13-32     2.  The tax imposed by this section must not be deducted, in

13-33   whole or in part, from any wages of persons in the employment of

13-34   the employer.

13-35     3.  Each employer shall, on or before the last day of the month

13-36   immediately following each calendar quarter for which the

13-37   employer is required to pay a contribution pursuant to

13-38  NRS 612.535:

13-39     (a) File with the Department:

13-40         (1) A return on a form prescribed by the Department; and

13-41         (2) A copy of any report required by the Employment

13-42   Security Division of the Department of Employment, Training

13-43   and Rehabilitation for determining the amount of the

13-44   contribution required pursuant to NRS 612.535 for any wages

13-45   paid by the employer during that calendar quarter; and

13-46     (b) Remit to the Department any tax due pursuant to this

13-47   chapter for that calendar quarter.

14-1      4.  Except as otherwise provided in subsection 5, an employer

14-2  may deduct from the total amount of wages reported and upon

14-3   which the excise tax is imposed pursuant this section any amount

14-4   authorized pursuant to this section that is paid by the employer

14-5   for health insurance or a health benefit plan for its employees in

14-6   the calendar quarter for which the tax is paid. The amounts for

14-7   which the deduction is allowed include:

14-8      (a) For an employer providing a program of self-insurance for

14-9   its employees, all amounts paid during the calendar quarter for

14-10   claims, direct administrative services costs, including such

14-11   services provided by the employer, and any premiums paid for

14-12   individual or aggregate stop-loss insurance coverage. An

14-13   employer is not authorized to deduct the costs of a program of

14-14   self-insurance unless the program is a qualified employee welfare

14-15   benefit plan pursuant to the Employee Retirement Income

14-16   Security Act of 1974, 29 U.S.C. §§ 1001 et seq.

14-17     (b) The premiums for a policy of health insurance or

14-18   reinsurance for a health benefit plan for its employees.

14-19     (c) Any amounts paid by an employer to a Taft-Hartley trust

14-20   formed pursuant to 29 U.S.C. § 186(c)(5) for participation in an

14-21   employee welfare benefit plan.

14-22     (d) Such other similar payments for health care or insurance

14-23   for health care for employees as are authorized by the

14-24   Department.

14-25     5.  An employer may not deduct from the wages upon which

14-26   the excise tax is imposed pursuant this section:

14-27     (a) Amounts paid for health care or premiums paid for

14-28   insurance for an industrial injury or occupational disease for

14-29   which coverage is required pursuant to chapters 616A to 616D,

14-30   inclusive, or 617 of NRS; or

14-31     (b) Any payments made by employees for health care or health

14-32   insurance or amounts deducted from the wages of employees for

14-33   such care or insurance.

14-34     6.  An employer claiming the deduction allowed pursuant to

14-35   subsection 4 shall submit with the return filed pursuant to

14-36   subsection 3 proof of the amount paid in the calendar quarter that

14-37   qualifies for the deduction. If the amount of the deduction

14-38   exceeds the amount of reported wages, the excess amount may be

14-39   carried forward to the following calendar quarter until the

14-40   deduction is exhausted.

14-41     7.  As used in this section, “employee welfare benefit plan”

14-42   has the meaning ascribed to it in 29 U.S.C. § 1002.

14-43     Sec. 50.5.  1.  An employer that qualifies pursuant to the

14-44   provisions of NRS 360.750 is entitled to an exemption of 50

14-45   percent of the amount of tax otherwise due pursuant to section 50

14-46   of this act during the first 4 years of its operation.

15-1      2.  If a partial abatement from the taxes otherwise due

15-2  pursuant to section 50 of this act is approved by the Commission

15-3   on Economic Development pursuant to NRS 360.750, the partial

15-4   abatement must be administered and carried out in the manner

15-5   set forth in NRS 360.750.

15-6      Sec. 51.  Upon written application made before the date on

15-7   which payment must be made, the Department may for good

15-8   cause extend by 30 days the time within which a taxpayer is

15-9   required to pay the tax imposed by this chapter. If the tax is paid

15-10   during the period of extension, no penalty or late charge may be

15-11   imposed for failure to pay at the time required, but the taxpayer

15-12   shall pay interest at the rate of 1 percent per month from the date

15-13   on which the amount would have been due without the extension

15-14   until the date of payment, unless otherwise provided in NRS

15-15   360.232 or 360.320.

15-16     Sec. 52.  The remedies of the State provided for in this

15-17   chapter are cumulative, and no action taken by the Department or

15-18   the Attorney General constitutes an election by the State to pursue

15-19   any remedy to the exclusion of any other remedy for which

15-20   provision is made in this chapter.

15-21     Sec. 53.  If the Department determines that any tax, penalty

15-22   or interest has been paid more than once or has been erroneously

15-23   or illegally collected or computed, the Department shall set forth

15-24   that fact in the records of the Department and certify to the State

15-25   Board of Examiners the amount collected in excess of the amount

15-26   legally due and the person from whom it was collected or by

15-27   whom it was paid. If approved by the State Board of Examiners,

15-28   the excess amount collected or paid must be credited on any

15-29   amounts then due from the person under this chapter, and the

15-30   balance refunded to the person or his successors in interest.

15-31     Sec. 54.  1.  Except as otherwise provided in NRS 360.235

15-32   and 360.395:

15-33     (a) No refund may be allowed unless a claim for it is filed with

15-34   the Department within 3 years after the last day of the month

15-35   following the calendar quarter for which the overpayment was

15-36   made.

15-37     (b) No credit may be allowed after the expiration of the period

15-38   specified for filing claims for refund unless a claim for credit is

15-39   filed with the Department within that period.

15-40     2.  Each claim must be in writing and must state the specific

15-41   grounds upon which the claim is founded.

15-42     3.  Failure to file a claim within the time prescribed in this

15-43   chapter constitutes a waiver of any demand against the State on

15-44   account of overpayment.

15-45     4.  Within 30 days after rejecting any claim in whole or in

15-46   part, the Department shall serve notice of its action on the

16-1  claimant in the manner prescribed for service of notice of a

16-2  deficiency determination.

16-3      Sec. 55.  1.  Except as otherwise provided in this section and

16-4   NRS 360.320, interest must be paid upon any overpayment of any

16-5   amount of the taxes imposed by this chapter at the rate of 0.5

16-6   percent per month, or fraction thereof, from the last day of the

16-7   calendar month following the calendar quarter for which the

16-8   overpayment was made. No refund or credit may be made of any

16-9   interest imposed upon the person making the overpayment with

16-10   respect to the amount being refunded or credited.

16-11     2.  The interest must be paid:

16-12     (a) In the case of a refund, to the last day of the calendar

16-13   month following the date upon which the person making the

16-14   overpayment, if he has not already filed a claim, is notified by

16-15  the Department that a claim may be filed or the date upon which

16-16   the claim is certified to the State Board of Examiners, whichever

16-17   is earlier.

16-18     (b) In the case of a credit, to the same date as that to which

16-19   interest is computed on the tax or the amount against which the

16-20   credit is applied.

16-21     3.  If the Department determines that any overpayment has

16-22   been made intentionally or by reason of carelessness, the

16-23   Department shall not allow any interest on the overpayment.

16-24     Sec. 56.  1.  No injunction, writ of mandate or other legal or

16-25   equitable process may issue in any suit, action or proceeding in

16-26   any court against this state or against any officer of the State to

16-27   prevent or enjoin the collection under this chapter of the tax

16-28   imposed by this chapter or any amount of tax, penalty or interest

16-29   required to be collected.

16-30     2.  No suit or proceeding may be maintained in any court for

16-31   the recovery of any amount alleged to have been erroneously or

16-32   illegally determined or collected unless a claim for refund or

16-33   credit has been filed.

16-34     Sec. 57.  1.  Within 90 days after a final decision upon a

16-35   claim filed pursuant to this chapter is rendered by the

16-36   Commission, the claimant may bring an action against the

16-37   Department on the grounds set forth in the claim in a court of

16-38   competent jurisdiction in Carson City, the county of this state

16-39   where the claimant resides or maintains his principal place of

16-40   business or a county in which any relevant proceedings were

16-41   conducted by the Department, for the recovery of the whole or

16-42   any part of the amount with respect to which the claim has been

16-43   disallowed.

16-44     2.  Failure to bring an action within the time specified

16-45   constitutes a waiver of any demand against the State on account

16-46   of alleged overpayments.

17-1      Sec. 58.  1.  If the Department fails to mail notice of action

17-2  on a claim within 6 months after the claim is filed, the claimant

17-3   may consider the claim disallowed and file an appeal with the

17-4   Commission within 30 days after the last day of the 6-month

17-5   period. If the claimant is aggrieved by the decision of the

17-6   Commission rendered on appeal, the claimant may, within 90

17-7   days after the decision is rendered, bring an action against the

17-8   Department on the grounds set forth in the claim for the recovery

17-9   of the whole or any part of the amount claimed as an

17-10   overpayment.

17-11     2.  If judgment is rendered for the plaintiff, the amount of the

17-12   judgment must first be credited towards any tax due from the

17-13   plaintiff.

17-14     3.  The balance of the judgment must be refunded to the

17-15   plaintiff.

17-16     Sec. 59.  In any judgment, interest must be allowed at the rate

17-17   of 6 percent per annum upon the amount found to have been

17-18   illegally collected from the date of payment of the amount to the

17-19   date of allowance of credit on account of the judgment, or to a

17-20   date preceding the date of the refund warrant by not more than 30

17-21   days. The date must be determined by the Department.

17-22     Sec. 60.  A judgment may not be rendered in favor of the

17-23   plaintiff in any action brought against the Department to recover

17-24   any amount paid when the action is brought by or in the name of

17-25   an assignee of the person paying the amount or by any person

17-26   other than the person who paid the amount.

17-27     Sec. 61.  1.  The Department may recover a refund or any

17-28   part thereof which is erroneously made and any credit or part

17-29   thereof which is erroneously allowed in an action brought in a

17-30   court of competent jurisdiction in Carson City or Clark County in

17-31   the name of the State of Nevada.

17-32     2.  The action must be tried in Carson City or Clark County

17-33   unless the court, with the consent of the Attorney General, orders

17-34   a change of place of trial.

17-35     3.  The Attorney General shall prosecute the action, and the

17-36   provisions of NRS, the Nevada Rules of Civil Procedure and the

17-37   Nevada Rules of Appellate Procedure relating to service of

17-38   summons, pleadings, proofs, trials and appeals are applicable to

17-39   the proceedings.

17-40     Sec. 62.  1.  If any amount in excess of $25 has been

17-41   illegally determined, either by the Department or by the person

17-42   filing the return, the Department shall certify this fact to the State

17-43   Board of Examiners, and the latter shall authorize the

17-44   cancellation of the amount upon the records of the Department.

17-45     2.  If an amount not exceeding $25 has been illegally

17-46   determined, either by the Department or by the person filing the

18-1  return, the Department, without certifying this fact to the State

18-2  Board of Examiners, shall authorize the cancellation of the

18-3   amount upon the records of the Department.

18-4      Sec. 63.  1.  A person shall not:

18-5      (a) Make, cause to be made or permit to be made any false or

18-6   fraudulent return or declaration or false statement in any return

18-7   or declaration with intent to defraud the State or to evade

18-8   payment of the tax or any part of the tax imposed by this chapter.

    (b) Make, cause to be made or permit to be made any false

18-9  entry in books, records or accounts with intent to defraud the State

18-10   or to evade the payment of the tax or any part of the tax imposed

18-11   by this chapter.

18-12     (c) Keep, cause to be kept or permit to be kept more than one

18-13   set of books, records or accounts with intent to defraud the State

18-14   or to evade the payment of the tax or any part of the tax imposed

18-15   by this chapter.

18-16     2.  Any person who violates the provisions of subsection 1 is

18-17   guilty of a gross misdemeanor.

18-18     Sec. 64.  Title 32 of NRS is hereby amended by adding thereto

18-19   a new chapter to consist of the provisions set forth as sections 65 to

18-20   100,inclusive, of this act.

18-21     Sec. 65.  As used in this chapter, unless the context otherwise

18-22   requires, the words and terms defined in sections 66 to 75,

18-23   inclusive, of this act have the meanings ascribed to them in those

18-24   sections.

18-25     Sec. 66.  “Admission charge” means the total amount,

18-26   expressed in terms of money, of consideration paid for the right

18-27   or privilege to have access to a facility where live entertainment is

18-28   provided.

18-29     Sec. 67.  “Board” means the State Gaming Control Board.

18-30     Sec. 68.  “Business” means any activity engaged in or caused

18-31   to be engaged in by a business entity with the object of gain,

18-32   benefit or advantage, either direct or indirect, to any person or

18-33   governmental entity.

18-34     Sec. 69.  1.  “Business entity” includes:

18-35     (a) A corporation, partnership, proprietorship, limited-liability

18-36   company, business association, joint venture, limited-liability

18-37   partnership, business trust and their equivalents organized under

18-38   the laws of this state or another jurisdiction and any other type of

18-39   entity that engages in business.

18-40     (b) A natural person engaging in a business if he is deemed to

18-41   be a business entity pursuant to section 76 of this act.

18-42     2.  The term does not include a governmental entity.

18-43     Sec. 70.  “Facility” means:

18-44     1.  Any area or premises where live entertainment is provided

18-45   and for which consideration is collected for the right or privilege

19-1  of entering that area or those premises if the live entertainment is

19-2  provided at:

19-3      (a) An establishment that is not a licensed gaming

19-4   establishment; or

19-5      (b) A licensed gaming establishment that is licensed for less

19-6   than 51 slot machines, less than six games, or any combination of

19-7   slot machines and games within those respective limits.

19-8      2.  Any area or premises where live entertainment is provided

19-9   if the live entertainment is provided at any other licensed gaming

19-10   establishment.

19-11     Sec. 71. “Game” has the meaning ascribed to it in

19-12  NRS 463.0152.

19-13     Sec. 72.  “Licensed gaming establishment” has the meaning

19-14   ascribed to it in NRS 463.0169.

19-15     Sec. 73.  “Live entertainment” means any activity provided

19-16   for pleasure, enjoyment, recreation, relaxation, diversion or other

19-17   similar purpose by a person or persons who are physically present

19-18   when providing that activity to a patron or group of patrons who

19-19   are physically present.

19-20     Sec. 74.  “Slot machine” has the meaning ascribed to it in

19-21   NRS 463.0191.

19-22     Sec. 75.  “Taxpayer” means:

19-23     1.  If live entertainment that is taxable under this chapter is

19-24   provided at a licensed gaming establishment, the person licensed

19-25   to conduct gaming at that establishment.

19-26     2.  Except as otherwise provided in subsection 3, if live

19-27   entertainment that is taxable under this chapter is not provided at

19-28   a licensed gaming establishment, the owner or operator of the

19-29   facility where the live entertainment is provided.

19-30     3.  If live entertainment that is taxable under this chapter is

19-31   provided at a publicly owned facility or on public land, the person

19-32   who collects the taxable receipts.

19-33     Sec. 76.  A natural person engaging in a business shall be

19-34   deemed to be a business entity that is subject to the provisions of

19-35   this chapter if the person is required to file with the Internal

19-36   Revenue Service a Schedule C (Form 1040), Profit or Loss From

19-37   Business Form, or its equivalent or successor form, or a Schedule

19-38   E (Form 1040), Supplemental Income and Loss Form, or its

19-39   equivalent or successor form, for the business.

19-40     Sec. 77.  The Department shall provide by regulation for a

19-41   more detailed definition of “live entertainment” consistent with

19-42   the general definition set forth in section 73 of this act for use by

19-43   the Board and the Department in determining whether an activity

19-44   is a taxable activity under the provisions of this chapter.

19-45     Sec. 78.  1.  Except as otherwise provided in this section,

19-46   there is hereby imposed an excise tax on admission to any facility

20-1  in this state where live entertainment is provided. If the live

20-2  entertainment is provided at a facility with a maximum seating

20-3   capacity of:

20-4      (a) Less than 7,500, the rate of the tax is 10 percent of the

20-5   admission charge to the facility plus 10 percent of any amounts

20-6   paid for food, refreshments and merchandise purchased at the

20-7   facility.

20-8      (b) At least 7,500, the rate of the tax is 5 percent of the

20-9   admission charge to the facility.

20-10     2.  Amounts paid for gratuities directly or indirectly remitted

20-11   to persons employed at a facility where live entertainment is

20-12   provided or for service charges, including those imposed in

20-13   connection with the use of credit cards or debit cards, which are

20-14   collected and retained by persons other than the taxpayer are not

20-15   taxable pursuant to this section.

20-16     3.  A business entity that collects any amount that is taxable

20-17   pursuant to subsection 1 is liable for the tax imposed, but is

20-18   entitled to collect reimbursement from any person paying that

20-19   amount.

20-20     4.  Any ticket for live entertainment must state whether the tax

20-21   imposed by this section is included in the price of the ticket. If the

20-22   ticket does not include such a statement, the taxpayer shall pay

20-23   the tax based on the face amount of the ticket.

20-24     5.  The tax imposed by subsection 1 does not apply to:

20-25     (a) Live entertainment that this state is prohibited from taxing

20-26   under the Constitution, laws or treaties of the United States or the

20-27   Nevada Constitution.

20-28     (b) Live entertainment that is provided by or entirely for the

20-29   benefit of a nonprofit religious, charitable, fraternal or other

20-30   organization that qualifies as a tax-exempt organization pursuant

20-31   to 26 U.S.C. § 501(c).

20-32     (c) Any boxing contest or exhibition governed by the

20-33   provisions of chapter 467 of NRS.

20-34     (d) Live entertainment that is not provided at a licensed

20-35   gaming establishment if the facility in which the live

20-36   entertainment is provided has a maximum seating capacity of less

20-37   than 300.

20-38     (e) Live entertainment that is provided at a licensed gaming

20-39   establishment that is licensed for less than 51 slot machines, less

20-40   than six games, or any combination of slot machines and games

20-41   within those respective limits, if the facility in which the live

20-42   entertainment is provided has a maximum seating capacity of less

20-43   than 300.

20-44     (f) Merchandise sold outside the facility in which the live

20-45   entertainment is provided, unless the purchase of the

20-46   merchandise entitles the purchaser to admission to the

20-47   entertainment.

21-1      (g) Live entertainment that is provided at a trade show.

21-2      (h) Music performed by musicians who move constantly

21-3   through the audience if no other form of live entertainment is

21-4   afforded to the patrons.

21-5      (i) Live entertainment that is provided at a licensed gaming

21-6   establishment at private meetings or dinners attended by members

21-7   of a particular organization or by a casual assemblage if the

21-8   purpose of the event is not primarily for entertainment.

21-9      (j) Live entertainment that is provided in the common area of a

21-10   shopping mall, unless the entertainment is provided in a facility

21-11   located within the mall.

21-12     6.  As used in this section, “maximum seating capacity”

21-13   means, in the following order of priority:

21-14     (a) The maximum occupancy of the facility in which live

21-15   entertainment is provided, as determined by the State Fire

21-16   Marshal or the local governmental agency that has the authority

21-17   to determine the maximum occupancy of the facility;

21-18     (b) If such a maximum occupancy has not been determined,

21-19   the maximum occupancy of the facility designated in any permit

21-20   required to be obtained in order to provide the live entertainment;

21-21   or

21-22     (c) If such a permit does not designate the maximum

21-23   occupancy of the facility, the actual seating capacity of the facility

21-24   in which the live entertainment is provided.

21-25     Sec. 79.  A taxpayer shall hold the amount of all taxes for

21-26   which he is liable pursuant to this chapter in a separate account

21-27   in trust for the State.

21-28     Sec. 80.  1.  The Board shall:

21-29     (a) Collect the tax imposed by this chapter from taxpayers who

21-30   are licensed gaming establishments; and

21-31     (b) Adopt such regulations as are necessary to carry out the

21-32   provisions of paragraph (a). The regulations must be adopted in

21-33   accordance with the provisions of chapter 233B of NRS and must

21-34   be codified in the Nevada Administrative Code.

21-35     2.  The Department shall:

21-36     (a) Collect the tax imposed by this chapter from all other

21-37   taxpayers; and

21-38     (b) Adopt such regulations as are necessary to carry out the

21-39   provisions of paragraph (a).

21-40     3.  For the purposes of:

21-41     (a) Subsection 1, the provisions of chapter 463 of NRS relating

21-42   to the payment, collection, administration and enforcement of

21-43   gaming license fees and taxes, including, without limitation, any

21-44   provisions relating to the imposition of penalties and interest,

21-45   shall be deemed to apply to the payment, collection,

21-46   administration and

22-1  enforcement of the taxes imposed by this chapter to the extent that

22-2  those provisions do not conflict with the provisions of this chapter.

22-3      (b) Subsection 2, the provisions of chapter 360 of NRS relating

22-4   to the payment, collection, administration and enforcement of

22-5   taxes, including, without limitation, any provisions relating to the

22-6   imposition of penalties and interest, shall be deemed to apply to

22-7   the payment, collection, administration and enforcement of the

22-8   taxes imposed by this chapter to the extent that those provisions

22-9   do not conflict with the provisions of this chapter.

22-10     4.  To ensure that the tax imposed by section 78 of this act is

22-11   collected fairly and equitably, the Board and the Department

22-12   shall:

22-13     (a) Jointly, coordinate the administration and collection of

22-14   that tax and the regulation of taxpayers who are liable for the

22-15   payment of the tax.

22-16     (b) Upon request, assist the other agency in the collection of

22-17   that tax.

22-18     Sec. 81.  1.  Except as otherwise provided in this section:

22-19     (a) Each taxpayer who is a licensed gaming establishment

22-20   shall file with the Board, on or before the 24th day of each month,

22-21   a report showing the amount of all taxable receipts for the

22-22   preceding month. The report must be in a form prescribed by the

22-23   Board.

22-24     (b) All other taxpayers shall file with the Department, on or

22-25   before the last day of each month, a report showing the amount of

22-26   all taxable receipts for the preceding month. The report must be

22-27   in a form prescribed by the Department.

22-28     2.  The Board or the Department, if it deems it necessary to

22-29   ensure payment to or facilitate the collection by the State of the

22-30   tax imposed by section 78 of this act, may require reports to be

22-31   filed not later than 10 days after the end of each calendar quarter.

22-32     3.  Each report required to be filed by this section must be

22-33   accompanied by the amount of the tax that is due for the period

22-34   covered by the report.

22-35     4.  The Board and the Department shall deposit all taxes,

22-36   interest and penalties it receives pursuant to this chapter in the

22-37   State Treasury for credit to the State General Fund.

22-38     Sec. 82.  Upon written application made before the date on

22-39   which payment must be made, the Board or the Department may,

22-40   for good cause, extend by 30 days the time within which a

22-41   taxpayer is required to pay the tax imposed by this chapter. If the

22-42   tax is paid during the period of extension, no penalty or late

22-43   charge may be imposed for failure to pay at the time required, but

22-44   the taxpayer shall pay interest at the rate of 1 percent per month

22-45   from the date on which the amount would have been due without

23-1  the extension until the date of payment, unless otherwise provided

23-2  in NRS 360.232 or 360.320.

23-3      Sec. 83.  1.  Each person responsible for maintaining the

23-4   records of a taxpayer shall:

23-5      (a) Keep such records as may be necessary to determine the

23-6   amount of the liability of the taxpayer pursuant to the provisions

23-7   of this chapter;

23-8      (b) Preserve those records for:

23-9          (1) At least 5 years if the taxpayer is a licensed gaming

23-10   establishment or until any litigation or prosecution pursuant to

23-11   this chapter is finally determined, whichever is longer; or

23-12         (2) At least 4 years if the taxpayer is not a licensed gaming

23-13   establishment or until any litigation or prosecution pursuant to

23-14   this chapter is finally determined, whichever is longer; and

23-15     (c) Make the records available for inspection by the Board or

23-16   the Department upon demand at reasonable times during regular

23-17   business hours.

23-18     2.  The Board and the Department may by regulation specify

23-19   the types of records which must be kept to determine the amount

23-20   of the liability of a taxpayer from whom they are required to

23-21   collect the tax imposed by this chapter.

23-22     3.  Any agreement that is entered into, modified or extended

23-23   after January 1, 2004, for the lease, assignment or transfer of any

23-24   premises upon which any activity subject to the tax imposed by

23-25   this chapter is, or thereafter may be, conducted shall be deemed to

23-26   include a provision that the taxpayer required to pay the tax must

23-27   be allowed access to, upon demand, all books, records and

23-28   financial papers held by the lessee, assignee or transferee which

23-29   must be kept pursuant to this section. Any person conducting

23-30   activities subject to the tax imposed by section 78 of this act who

23-31   fails to maintain or disclose his records pursuant to this

23-32   subsection is liable to the taxpayer for any penalty paid by the

23-33   taxpayer for the late payment or nonpayment of the tax caused by

23-34   the failure to maintain or disclose records.

23-35     4.  A person who violates any provision of this section is guilty

23-36   of a misdemeanor.

23-37     Sec. 84.  1.  To verify the accuracy of any report filed or, if

23-38   no report is filed by a taxpayer, to determine the amount of tax

23-39   required to be paid:

23-40     (a) The Board, or any person authorized in writing by the

23-41   Board, may examine the books, papers and records of any

23-42   licensed gaming establishment that may be liable for the tax

23-43   imposed by this chapter.

23-44     (b) The Department, or any person authorized in writing by

23-45   the Department, may examine the books, papers and records of

24-1  any other person who may be liable for the tax imposed by this

24-2  chapter.

24-3      2.  Any person who may be liable for the tax imposed by this

24-4   chapter and who keeps outside of this state any books, papers and

24-5   records relating thereto shall pay to the Board or the Department

24-6   an amount equal to the allowance provided for state officers and

24-7   employees generally while traveling outside of the State for each

24-8   day or fraction thereof during which an employee of the Board or

24-9   the Department is engaged in examining those documents, plus

24-10   any other actual expenses incurred by the employee while he is

24-11   absent from his regular place of employment to examine those

24-12   documents.

24-13     Sec. 85.  1.  Except as otherwise provided in this section and

24-14   NRS 360.250, the records and files of the Board and the

24-15   Department concerning the administration of this chapter are

24-16   confidential and privileged. The Board, the Department and any

24-17   employee of the Board or the Department engaged in the

24-18   administration of this chapter or charged with the custody of any

24-19   such records or files shall not disclose any information obtained

24-20   from the records or files of the Board or the Department or from

24-21   any examination, investigation or hearing authorized by the

24-22   provisions of this chapter. The Board, the Department and any

24-23   employee of the Board or the Department may not be required to

24-24   produce any of the records, files and information for the

24-25   inspection of any person or for use in any action or proceeding.

24-26     2.  The records and files of the Board and the Department

24-27   concerning the administration of this chapter are not confidential

24-28   and privileged in the following cases:

24-29     (a) Testimony by a member or employee of the Board or the

24-30   Department and production of records, files and information on

24-31   behalf of the Board or the Department or a taxpayer in any action

24-32   or proceeding pursuant to the provisions of this chapter, if that

24-33   testimony or the records, files or information, or the facts shown

24-34   thereby, are directly involved in the action or proceeding.

24-35     (b) Delivery to a taxpayer or his authorized representative of a

24-36   copy of any report or other document filed by the taxpayer

24-37   pursuant to this chapter.

24-38     (c) Publication of statistics so classified as to prevent the

24-39   identification of a particular person or document.

24-40     (d) Exchanges of information with the Internal Revenue

24-41   Service in accordance with compacts made and provided for in

24-42   such cases.

24-43     (e) Disclosure in confidence to the Governor or his agent in

24-44   the exercise of the Governor’s general supervisory powers, or to

24-45   any person authorized to audit the accounts of the Board or the

24-46   Department in pursuance of an audit, or to the Attorney General

25-1  or other legal representative of the State in connection with an

25-2  action or proceeding pursuant to this chapter, or to any agency of

25-3   this or any other state charged with the administration or

25-4   enforcement of laws relating to taxation.

25-5      Sec. 86.  1.  If:

25-6      (a) The Board determines that a taxpayer who is a licensed

25-7   gaming establishment is taking any action with intent to defraud

25-8   the State or to evade the payment of the tax or any part of the tax

25-9   imposed by this chapter, the Board shall establish an amount

25-10   upon which the tax imposed by this chapter must be based.

25-11     (b) The Department determines that a taxpayer who is not a

25-12   licensed gaming establishment is taking any action with intent to

25-13   defraud the State or to evade the payment of the tax or any part of

25-14   the tax imposed by this chapter, the Department shall establish an

25-15   amount upon which the tax imposed by this chapter must be

25-16   based.

25-17     2.   The amount established by the Board or the Department

25-18   pursuant to subsection 1 must be based upon the tax liability of

25-19   business entities that are deemed comparable by the Board or the

25-20   Department to that of the taxpayer.

25-21     Sec. 87.  1.  If a taxpayer:

25-22     (a) Is unable to collect all or part of an admission charge or

25-23   charges for food, refreshments and merchandise which were

25-24   included in the taxable receipts reported for a previous reporting

25-25   period; and

25-26     (b) Has taken a deduction on his federal income tax return

25-27   pursuant to 26 U.S.C. § 166(a) for the amount which he is unable

25-28   to collect,

25-29  he is entitled to receive a credit for the amount of tax paid on

25-30   account of that uncollected amount. The credit may be used

25-31   against the amount of tax that the taxpayer is subsequently

25-32   required to pay pursuant to this chapter.

25-33     2.  If the Internal Revenue Service disallows a deduction

25-34   described in paragraph (b) of subsection 1 and the taxpayer

25-35   claimed a credit on a return for a previous reporting period

25-36   pursuant to subsection 1, the taxpayer shall include the amount of

25-37   that credit in the amount of taxes reported pursuant to this

25-38   chapter in the first return filed with the Board or the Department

25-39   after the deduction is disallowed.

25-40     3.  If a taxpayer collects all or part of an admission charge or

25-41   charges for food, refreshments and merchandise for which he

25-42   claimed a credit on a return for a previous reporting period

25-43   pursuant to subsection 2, he shall include:

25-44     (a) The amount collected in the charges reported pursuant to

25-45   paragraph (a) of subsection 1; and

26-1      (b) The tax payable on the amount collected in the amount of

26-2  taxes reported,

26-3  in the first return filed with the Board or the Department after that

26-4   collection.

26-5      4.  Except as otherwise provided in subsection 5, upon

26-6   determining that a taxpayer has filed a return which contains one

26-7   or more violations of the provisions of this section, the Board or

26-8   the Department shall:

26-9      (a) For the first return of any taxpayer that contains one or

26-10   more violations, issue a letter of warning to the taxpayer which

26-11   provides an explanation of the violation or violations contained in

26-12   the return.Green numbers along left margin indicate location on the printed bill (e.g., 5-15 indicates page 5, line 15).

26-13     (b) For the first or second return, other than a return

26-14   described in paragraph (a), in any calendar year which contains

26-15   one or more violations, assess a penalty equal to the amount of

26-16   the tax which was not reported.

26-17     (c) For the third and each subsequent return in any calendar

26-18   year which contains one or more violations, assess a penalty of

26-19   three times the amount of the tax which was not reported.

26-20     5.  For the purposes of subsection 4, if the first violation of

26-21   this section by any taxpayer was determined by the Board or the

26-22   Department through an audit which covered more than one

26-23   return of the taxpayer, the Board or the Department shall treat all

26-24   returns which were determined through the same audit to contain

26-25   a violation or violations in the manner provided in paragraph (a)

26-26   of subsection 4.

26-27     Sec. 88.  The remedies of the State provided for in this

26-28   chapter are cumulative, and no action taken by the Board, the

26-29   Department or the Attorney General constitutes an election by the

26-30   State to pursue any remedy to the exclusion of any other remedy

26-31   for which provision is made in this chapter.

26-32     Sec. 89.  If the Department determines that any tax, penalty

26-33   or interest it is required to collect has been paid more than once

26-34   or has been erroneously or illegally collected or computed, the

26-35   Department shall set forth that fact in its records and shall certify

26-36   to the State Board of Examiners the amount collected in excess of

26-37   the amount legally due and the person from whom it was collected

26-38   or by whom it was paid. If approved by the State Board of

26-39   Examiners, the excess amount collected or paid must be credited

26-40   on any amounts then due from the person under this chapter, and

26-41   the balance refunded to the person or his successors in interest.

26-42     Sec. 90.  1.  Except as otherwise provided in NRS 360.235

26-43   and 360.395:

26-44     (a) No refund may be allowed unless a claim for it is filed

26-45   with:

27-1          (1) The Board, if the taxpayer is a licensed gaming

27-2  establishment; or

27-3          (2) The Department, if the taxpayer is not a licensed

27-4   gaming establishment.

27-5  A claim must be filed within 3 years after the last day of the month

27-6   following the reporting period for which the overpayment was

27-7   made.

27-8      (b) No credit may be allowed after the expiration of the period

27-9   specified for filing claims for refund unless a claim for credit is

27-10   filed with the Board or the Department within that period.

27-11     2.  Each claim must be in writing and must state the specific

27-12   grounds upon which the claim is founded.

27-13     3.  Failure to file a claim within the time prescribed in this

27-14   chapter constitutes a waiver of any demand against the State on

27-15   account of overpayment.

27-16     4.  Within 30 days after rejecting any claim in whole or in

27-17   part, the Board or the Department shall serve notice of its action

27-18   on the claimant in the manner prescribed for service of notice of

27-19   a deficiency determination.

27-20     Sec. 91.  1.  Except as otherwise provided in this section and

27-21   NRS 360.320, interest must be paid upon any overpayment of any

27-22   amount of the tax imposed by this chapter in accordance with the

27-23   provisions of section 80 of this act.

27-24     2.  If the overpayment is paid to the Department, the interest

27-25   must be paid:

27-26     (a) In the case of a refund, to the last day of the calendar

27-27   month following the date upon which the person making the

27-28   overpayment, if he has not already filed a claim, is notified by

27-29  the Department that a claim may be filed or the date upon which

27-30   the claim is certified to the State Board of Examiners, whichever

27-31   is earlier.

27-32     (b) In the case of a credit, to the same date as that to which

27-33   interest is computed on the tax or amount against which the credit

27-34   is applied.

27-35     3.  If the Board or the Department determines that any

27-36   overpayment has been made intentionally or by reason of

27-37   carelessness, the Board or the Department shall not allow any

27-38   interest on the overpayment.

27-39     Sec. 92.  1.  No injunction, writ of mandate or other legal or

27-40   equitable process may issue in any suit, action or proceeding in

27-41   any court against this state or against any officer of the State to

27-42   prevent or enjoin the collection under this chapter of the tax

27-43   imposed by this chapter or any amount of tax, penalty or interest

27-44   required to be collected.

27-45     2.  No suit or proceeding may be maintained in any court for

27-46   the recovery of any amount alleged to have been erroneously or

28-1  illegally determined or collected unless a claim for refund or credit

28-2  has been filed.

28-3      Sec. 93.  1.  Within 90 days after a final decision upon a

28-4   claim filed pursuant to this chapter is rendered by:

28-5      (a) The Nevada Gaming Commission, the claimant may bring

28-6   an action against the Board on the grounds set forth in the claim.

28-7      (b) The Nevada Tax Commission, the claimant may bring an

28-8   action against the Department on the grounds set forth in the

28-9   claim.

28-10     2.  An action brought pursuant to subsection 1 must be

28-11   brought in a court of competent jurisdiction in Carson City, the

28-12   county of this state where the claimant resides or maintains his

28-13   principal place of business or a county in which any relevant

28-14   proceedings were conducted by the Board or the Department, for

28-15   the recovery of the whole or any part of the amount with respect

28-16   to which the claim has been disallowed.

28-17     3.  Failure to bring an action within the time specified

28-18   constitutes a waiver of any demand against the State on account

28-19   of alleged overpayments.

28-20     Sec. 94.  1.  If the Board fails to mail notice of action on a

28-21   claim within 6 months after the claim is filed, the claimant may

28-22   consider the claim disallowed and file an appeal with the Nevada

28-23   Gaming Commission within 30 days after the last day of the

28-24  6-month period.

28-25     2.  If the Department fails to mail notice of action on a claim

28-26   within 6 months after the claim is filed, the claimant may

28-27   consider the claim disallowed and file an appeal with the Nevada

28-28   Tax Commission within 30 days after the last day of the 6-month

28-29   period.

28-30     3.  If the claimant is aggrieved by the decision of:

28-31     (a) The Nevada Gaming Commission rendered on appeal, the

28-32   claimant may, within 90 days after the decision is rendered, bring

28-33   an action against the Board on the grounds set forth in the claim

28-34   for the recovery of the whole or any part of the amount claimed as

28-35   an overpayment.

28-36     (b) The Nevada Tax Commission rendered on appeal, the

28-37   claimant may, within 90 days after the decision is rendered, bring

28-38   an action against the Department on the grounds set forth in the

28-39   claim for the recovery of the whole or any part of the amount

28-40   claimed as an overpayment.

28-41     4.  If judgment is rendered for the plaintiff, the amount of the

28-42   judgment must first be credited towards any tax due from the

28-43   plaintiff.

28-44     5.  The balance of the judgment must be refunded to the

28-45   plaintiff.

29-1      Sec. 95.  In any judgment, interest must be allowed at the rate

29-2  of 6 percent per annum upon the amount found to have been

29-3   illegally collected from the date of payment of the amount to the

29-4   date of allowance of credit on account of the judgment, or to a

29-5   date preceding the date of the refund warrant by not more than 30

29-6   days. The date must be determined by the Board or the

29-7   Department.

29-8      Sec. 96.  A judgment may not be rendered in favor of the

29-9   plaintiff in any action brought against the Board or the

29-10   Department to recover any amount paid when the action is

29-11   brought by or in the name of an assignee of the person paying the

29-12   amount or by any person other than the person who paid the

29-13   amount.

29-14     Sec. 97.  1.  The Board or the Department may recover a

29-15   refund or any part thereof which is erroneously made and any

29-16   credit or part thereof which is erroneously allowed in an action

29-17   brought in a court of competent jurisdiction in Carson City or

29-18   Clark County in the name of the State of Nevada.

29-19     2.  The action must be tried in Carson City or Clark County

29-20   unless the court, with the consent of the Attorney General, orders

29-21   a change of place of trial.

29-22     3.  The Attorney General shall prosecute the action, and the

29-23   provisions of NRS, the Nevada Rules of Civil Procedure and the

29-24   Nevada Rules of Appellate Procedure relating to service of

29-25   summons, pleadings, proofs, trials and appeals are applicable to

29-26   the proceedings.

29-27     Sec. 98.  1.  If any amount in excess of $25 has been

29-28   illegally determined, either by the person filing the return or by

29-29   the Board or the Department, the Board or the Department shall

29-30   certify this fact to the State Board of Examiners, and the latter

29-31   shall authorize the cancellation of the amount upon the records

29-32   of the Board or the Department.

29-33     2.  If an amount not exceeding $25 has been illegally

29-34   determined, either by the person filing a return or by the Board or

29-35   the Department, the Board or the Department, without certifying

29-36   this fact to the State Board of Examiners, shall authorize the

29-37   cancellation of the amount upon the records of the Board or the

29-38   Department.

29-39     Sec. 99.  Any licensed gaming establishment liable for the

29-40   payment of the tax imposed by section 78 of this act who willfully

29-41   fails to report, pay or truthfully account for the tax is subject to

29-42   the revocation of his gaming license by the Nevada Gaming

29-43   Commission.

29-44     Sec. 100.  1.  A person shall not:

29-45     (a) Make, cause to be made or permit to be made any false or

29-46   fraudulent return or declaration or false statement in any report

30-1  or declaration, with intent to defraud the State or to evade

30-2  payment of the tax or any part of the tax imposed by this chapter.

    (b) Make, cause to be made or permit to be made any false

30-3  entry in books, records or accounts with intent to defraud the State

30-4   or to evade the payment of the tax or any part of the tax imposed

30-5   by this chapter.

30-6      (c) Keep, cause to be kept or permit to be kept more than one

30-7   set of books, records or accounts with intent to defraud the State

30-8   or to evade the payment of the tax or any part of the tax imposed

30-9   by this chapter.

30-10     2.  Any person who violates the provisions of subsection 1 is

30-11   guilty of a gross misdemeanor.

30-12     Sec. 101.  Chapter 360 of NRS is hereby amended by adding

30-13   thereto the provisions set forth as sections 102 to 108, inclusive, of

30-14   this act.

30-15     Sec. 102.  As used in sections 102 to 108, inclusive, of this

30-16   act, unless the context otherwise requires, the words and terms

30-17   defined in sections 103, 104 and 105 of this act have the meanings

30-18   ascribed to them in those sections.

30-19     Sec. 103.  1.  “Business” includes:

30-20     (a) A corporation, partnership, proprietorship, limited-liability

30-21   company, business association, joint venture, limited-liability

30-22   partnership, business trust and their equivalents organized under

30-23   the laws of this state or another jurisdiction and any other person

30-24   that conducts an activity for profit; and

30-25     (b) The activities of a natural person which are deemed to be a

30-26   business pursuant to section 107 of this act.

30-27     2.  The term does not include:

30-28     (a) A governmental entity.

30-29     (b) A nonprofit religious, charitable, fraternal or other

30-30   organization that qualifies as a tax-exempt organization pursuant

30-31   to 26 U.S.C. § 501(c).

30-32     (c) A person who operates a business from his home and earns

30-33   from that business not more than 66 2/3 percent of the average

30-34   annual wage, as computed for the preceding calendar year

30-35   pursuant to chapter 612 of NRS and rounded to the nearest

30-36   hundred dollars.

30-37     (d) A business whose primary purpose is to create or produce

30-38   motion pictures. As used in this paragraph, “motion pictures” has

30-39   the meaning ascribed to it in NRS 231.020.

30-40     Sec. 104.  1.  “Employee” includes:

30-41     (a) A natural person who receives wages or other

30-42   remuneration from a business for personal services, including

30-43   commissions and bonuses and remuneration payable in a medium

30-44   other than cash; and

30-45     (b) A natural person engaged in the operation of a business.

31-1      2.  The term includes:

31-2      (a) A partner or other co-owner of a business; and

31-3      (b) Except as otherwise provided in subsection 3, a natural

31-4   person reported as an employee to the:

31-5          (1) Employment Security Division of the Department of

31-6   Employment, Training and Rehabilitation;

31-7          (2) Administrator of the Division of Industrial Relations of

31-8   the Department of Business and Industry; or

31-9          (3) Internal Revenue Service on an Employer’s Quarterly

31-10   Federal Tax Return (Form 941), Employer’s Monthly Federal

31-11   Tax Return (Form 941-M), Employer’s Annual Tax Return for

31-12   Agricultural Employees (Form 943) or any equivalent or

31-13   successor form.

31-14     3.  The term does not include:

31-15     (a) A business or an independent contractor that performs

31-16   services on behalf of another business.

31-17     (b) A natural person who is retired or otherwise receiving

31-18   remuneration solely because of past service to the business.

31-19     (c) A newspaper carrier or the immediate supervisor of a

31-20   newspaper carrier who is an independent contractor of the

31-21   newspaper.

31-22     (d) A natural person who performs all of his duties for the

31-23   business outside of this state.

31-24     4.  An independent contractor is not an employee of a

31-25   business with which he contracts.

31-26     Sec. 105.  “Wages” means any remuneration paid for

31-27   personal services, including commissions, and bonuses and

31-28   remuneration payable in any medium other than cash.

31-29     Sec. 106.  The Department shall deposit all money it receives

31-30   pursuant to sections 102 to 108, inclusive, of this act in the State

31-31   Treasury for credit to the State General Fund.

31-32     Sec. 107.  The activity or activities conducted by a natural

31-33   person shall be deemed to be a business that is subject to the

31-34   provisions of sections 102 to 108, inclusive, of this act if the

31-35   person is required to file with the Internal Revenue Service a

31-36   Schedule C (Form 1040), Profit or Loss From Business Form, or

31-37   its equivalent or successor form, a Schedule E (Form 1040),

31-38   Supplemental Income and Loss Form, or its equivalent or

31-39   successor form, or a Schedule F (Form 1040), Profit or Loss

31-40   From Farming Form, or its equivalent or successor form, for the

31-41   business.

31-42     Sec. 108.  1.  Except as otherwise provided in subsection 8, a

31-43   person shall not conduct a business in this state unless he has a

31-44   business license issued by the Department.

31-45     2.  An application for a business license must:

31-46     (a) Be made upon a form prescribed by the Department;

32-1      (b) Set forth the name under which the applicant transacts or

32-2  intends to transact business and the location of his place or places

32-3   of business;

32-4      (c) Declare the estimated number of employees for the

32-5   previous calendar quarter;

32-6      (d) Be accompanied by a fee of $100; and

32-7      (e) Include any other information that the Department deems

32-8   necessary.

32-9      3.  The application must be signed by:

32-10     (a) The owner, if the business is owned by a natural person;

32-11     (b) A member or partner, if the business is owned by an

32-12   association or partnership; or

32-13     (c) An officer or some other person specifically authorized to

32-14   sign the application, if the business is owned by a corporation.

32-15     4.  If the application is signed pursuant to paragraph (c) of

32-16   subsection 3, written evidence of the signer’s authority must be

32-17   attached to the application.

32-18     5.  A person who has been issued a business license by the

32-19   Department shall submit a fee of $100 to the Department on or

32-20   before the last day of the month in which the anniversary date of

32-21   issuance of the business license occurs in each year, unless the

32-22   person submits a written statement to the Department, at least 10

32-23   days before the anniversary date, indicating that the person will

32-24   not be conducting business in this state after the anniversary date.

32-25     6.  The business license required to be obtained pursuant to

32-26   this section is in addition to any license to conduct business that

32-27   must be obtained from the local jurisdiction in which the business

32-28   is being conducted.

32-29     7.  For the purposes of sections 102 to 108, inclusive, of this

32-30   act, a person shall be deemed to conduct a business in this state if

32-31   a business for which the person is responsible:

32-32     (a) Is organized pursuant to title 7 of NRS, other than a

32-33   business organized pursuant to chapter 82 or 84 of NRS;

32-34     (b) Has an office or other base of operations in this state; or

32-35     (c) Pays wages or other remuneration to a natural person who

32-36   performs in this state any of the duties for which he is paid.

32-37     8.  A person who takes part in a trade show or convention

32-38   held in this state for a purpose related to the conduct of a business

32-39   is not required to obtain a business license specifically for that

32-40   event.

32-41     Sec. 109.  NRS 360.225 is hereby amended to read as follows:

32-42      360.225  1.  During the course of an investigation undertaken

32-43   pursuant to NRS 360.130 of a person claiming:

32-44     (a) A partial abatement of property taxes pursuant to

32-45  NRS 361.0687;

33-1      (b) [An exemption from taxes upon the privilege of doing

33-2  business in this state pursuant to NRS 364A.170;

33-3      (c)] A deferral of the payment of taxes on the sale of capital

33-4   goods pursuant to NRS 372.397 or 374.402; or

33-5      [(d)] (c) An abatement of taxes on the gross receipts from the

33-6   sale, storage, use or other consumption of eligible machinery or

33-7   equipment pursuant to NRS 374.357,

33-8  the Department shall investigate whether the person meets the

33-9   eligibility requirements for the abatement, partial abatement[,

33-10   exemption] or deferral that the person is claiming.

33-11     2.  If the Department finds that the person does not meet the

33-12   eligibility requirements for the abatement[, exemption] or deferral

33-13   which the person is claiming, the Department shall report its

33-14   findings to the Commission on Economic Development and take

33-15   any other necessary actions.

33-16     Sec. 109.5.  NRS 360.225 is hereby amended to read as

33-17   follows:

33-18      360.225  1.  During the course of an investigation undertaken

33-19   pursuant to NRS 360.130 of a person claiming:

33-20     (a) A partial abatement of property taxes pursuant to

33-21  NRS 361.0687;

33-22     (b) An exemption from taxes pursuant to section 50.5 of this

33-23   act;

33-24     (c) A deferral of the payment of taxes on the sale of capital

33-25   goods pursuant to NRS 372.397 or 374.402; or

33-26     [(c)] (d) An abatement of taxes on the gross receipts from the

33-27   sale, storage, use or other consumption of eligible machinery or

33-28   equipment pursuant to NRS 374.357,

33-29  the Department shall investigate whether the person meets the

33-30   eligibility requirements for the abatement, partial abatement ,

33-31   exemption or deferral that the person is claiming.

33-32     2.  If the Department finds that the person does not meet the

33-33   eligibility requirements for the abatement , exemption or deferral

33-34   which the person is claiming, the Department shall report its

33-35   findings to the Commission on Economic Development and take

33-36   any other necessary actions.

33-37     Sec. 110.  NRS 360.2935 is hereby amended to read as

33-38   follows:

33-39      360.2935  Except as otherwise provided in [NRS 361.485,] this

33-40   title, a taxpayer is entitled to receive on any overpayment of taxes,

33-41   after the offset required by NRS 360.320 has been made, a refund

33-42   together with interest at a rate determined pursuant to NRS 17.130.

33-43   No interest is allowed on a refund of any penalties or interest paid

33-44   by a taxpayer.

34-1      Sec. 111.  NRS 360.300 is hereby amended to read as follows:

34-2      360.300  1.  If a person fails to file a return or the Department

34-3   is not satisfied with the return or returns of any tax, contribution or

34-4   premium or amount of tax, contribution or premium required to be

34-5   paid to the State by any person, in accordance with the applicable

34-6   provisions of this chapter, chapter 362, [364A,] 369, 370, 372,

34-7   372A, 374, 377, 377A or 444A of NRS, NRS 482.313, or chapter

34-8   585 or 680B of NRS , or sections 2 to 24, inclusive, or 40 to 63,

34-9   inclusive, of this act, as administered or audited by the Department,

34-10   it may compute and determine the amount required to be paid upon

34-11   the basis of:

34-12     (a) The facts contained in the return;

34-13     (b) Any information within its possession or that may come into

34-14   its possession; or

34-15     (c) Reasonable estimates of the amount.

34-16     2.  One or more deficiency determinations may be made with

34-17   respect to the amount due for one or for more than one period.

34-18     3.  In making its determination of the amount required to be

34-19   paid, the Department shall impose interest on the amount of tax

34-20   determined to be due, calculated at the rate and in the manner set

34-21   forth in NRS 360.417, unless a different rate of interest is

34-22   specifically provided by statute.

34-23     4.  The Department shall impose a penalty of 10 percent in

34-24   addition to the amount of a determination that is made in the case of

34-25   the failure of a person to file a return with the Department.

34-26     5.  When a business is discontinued, a determination may be

34-27   made at any time thereafter within the time prescribed in NRS

34-28   360.355 as to liability arising out of that business, irrespective of

34-29   whether the determination is issued before the due date of the

34-30   liability.

34-31     Sec. 112.  (Deleted.)

34-32     Sec. 113.  NRS 360.417 is hereby amended to read as follows:

34-33      360.417  Except as otherwise provided in NRS 360.232 and

34-34   360.320, and unless a different penalty or rate of interest is

34-35   specifically provided by statute, any person who fails to pay any tax

34-36   provided for in chapter 362, [364A,] 369, 370, 372, 374, 377,

34-37   377A, 444A or 585 of NRS, or sections 2 to 24, inclusive, or 40 to

34-38   63, inclusive, of this act, or the fee provided for in NRS 482.313, to

34-39   the State or a county within the time required, shall pay a penalty of

34-40   not more than 10 percent of the amount of the tax or fee which is

34-41   owed, as determined by the Department, in addition to the tax or

34-42   fee, plus interest at the rate of 1 percent per month, or fraction of a

34-43   month, from the last day of the month following the period for

34-44   which the amount or any portion of the amount should have been

34-45   reported until the date of payment. The amount of any penalty

34-46   imposed must be based on a graduated schedule adopted by the

34-47   Nevada Tax

35-1  Commission which takes into consideration the length of time the

35-2  tax or fee remained unpaid.

35-3      Sec. 114.  (Deleted.)

35-4      Sec. 115.  NRS 360.419 is hereby amended to read as follows:

35-5      360.419  1.  If the Executive Director or a designated hearing

35-6   officer finds that the failure of a person to make a timely return or

35-7   payment of a tax imposed pursuant to NRS 361.320 or [chapter

35-8   361A, 376A, 377 or 377A of NRS, or by] chapter 361A, 362,

35-9   [364A,] 369, 370, 372, 372A, 374, 375A , [or] 375B , 376A, 377 or

35-10   377A of NRS, or sections 2 to 24, inclusive, or 40 to 63, inclusive,

35-11   of this act, is the result of circumstances beyond his control and

35-12   occurred despite the exercise of ordinary care and without intent,

35-13   the Department may relieve him of all or part of any interest or

35-14   penalty , or both.

35-15     2.  A person seeking this relief must file with the Department a

35-16   statement under oath setting forth the facts upon which he bases his

35-17   claim.

35-18     3.  The Department shall disclose, upon the request of any

35-19   person:

35-20     (a) The name of the person to whom relief was granted; and

35-21     (b) The amount of the relief.

35-22     4.  The Executive Director or a designated hearing officer shall

35-23   act upon the request of a taxpayer seeking relief pursuant to NRS

35-24   361.4835 which is deferred by a county treasurer or county

35-25   assessor.

35-26     Sec. 116.  (Deleted.)

35-27     Sec. 117.  NRS 360.510 is hereby amended to read as follows:

35-28      360.510  1.  If any person is delinquent in the payment of any

35-29   tax or fee administered by the Department or if a determination has

35-30   been made against him which remains unpaid, the Department may:

35-31     (a) Not later than 3 years after the payment became delinquent

35-32   or the determination became final; or

35-33     (b) Not later than 6 years after the last recording of an abstract

35-34   of judgment or of a certificate constituting a lien for tax owed,

35-35  give a notice of the delinquency and a demand to transmit

35-36   personally or by registered or certified mail to any person,

35-37   including, without limitation, any officer or department of this state

35-38   or any political subdivision or agency of this state, who has in his

35-39   possession or under his control any credits or other personal

35-40   property belonging to the delinquent, or owing any debts to the

35-41   delinquent or person against whom a determination has been made

35-42   which remains unpaid, or owing any debts to the delinquent or that

35-43   person. In the case of any state officer, department or agency, the

35-44   notice must be given to the officer, department or agency before

35-45  the Department presents the claim of the delinquent taxpayer to the

35-46   State Controller.

36-1      2.  A state officer, department or agency which receives such a

36-2  notice may satisfy any debt owed to it by that person before it

36-3   honors the notice of the Department.

36-4      3.  After receiving the demand to transmit, the person notified

36-5   by the demand may not transfer or otherwise dispose of the credits,

36-6   other personal property, or debts in his possession or under his

36-7   control at the time he received the notice until the Department

36-8   consents to a transfer or other disposition.

36-9      4.  Every person notified by a demand to transmit shall, within

36-10   10 days after receipt of the demand to transmit, inform the

36-11   Department of[,] and transmit to the Department all such credits,

36-12   other personal property[,] or debts in his possession, under his

36-13   control or owing by him within the time and in the manner

36-14   requested by the Department. Except as otherwise provided in

36-15   subsection 5, no further notice is required to be served to that

36-16   person.

36-17     5.  If the property of the delinquent taxpayer consists of a series

36-18   of payments owed to him, the person who owes or controls the

36-19   payments shall transmit the payments to the Department until

36-20   otherwise notified by the Department. If the debt of the delinquent

36-21   taxpayer is not paid within 1 year after the Department issued the

36-22   original demand to transmit, the Department shall issue another

36-23   demand to transmit to the person responsible for making the

36-24   payments informing him to continue to transmit payments to

36-25  the Department or that his duty to transmit the payments to the

36-26   Department has ceased.

36-27     6.  If the notice of the delinquency seeks to prevent the transfer

36-28   or other disposition of a deposit in a bank or credit union or other

36-29   credits or personal property in the possession or under the control

36-30   of a bank, credit union or other depository institution, the notice

36-31   must be delivered or mailed to any branch or office of the bank,

36-32   credit union or other depository institution at which the deposit is

36-33   carried or at which the credits or personal property is held.

36-34     7.  If any person notified by the notice of the delinquency

36-35   makes any transfer or other disposition of the property or debts

36-36   required to be withheld or transmitted, to the extent of the value of

36-37   the property or the amount of the debts thus transferred or paid, he

36-38   is liable to the State for any indebtedness due pursuant to this

36-39   chapter, or chapter 362, [364A,] 369, 370, 372, 372A, 374, 377,

36-40   377A or 444A of NRS, NRS 482.313, or chapter 585 or 680B of

36-41   NRS , or sections 2 to 24, inclusive, or 40 to 63, inclusive, of this

36-42   act from the person with respect to whose obligation the notice was

36-43   given if solely by reason of the transfer or other disposition the

36-44   State is unable to recover the indebtedness of the person with

36-45   respect to whose obligation the notice was given.

36-46     Sec. 118.  (Deleted.)

37-1      Sec. 119.  NRS 360.750 is hereby amended to read as follows:

37-2      360.750  1.  A person who intends to locate or expand a

37-3   business in this state may apply to the Commission on Economic

37-4   Development for a partial abatement of one or more of the taxes

37-5   imposed on the new or expanded business pursuant to chapter 361

37-6   [, 364A] or 374 of NRS.

37-7      2.  The Commission on Economic Development shall approve

37-8   an application for a partial abatement if the Commission makes the

37-9   following determinations:

37-10     (a) The business is consistent with:

37-11         (1) The State Plan for Industrial Development and

37-12   Diversification that is developed by the Commission pursuant to

37-13   NRS 231.067; and

37-14         (2) Any guidelines adopted pursuant to the State Plan.

37-15     (b) The applicant has executed an agreement with the

37-16   Commission which states that the business will, after the date on

37-17   which a certificate of eligibility for the abatement is issued pursuant

37-18   to subsection 5, continue in operation in this state for a period

37-19   specified by the Commission, which must be at least 5 years, and

37-20   will continue to meet the eligibility requirements set forth in this

37-21   subsection. The agreement must bind the successors in interest of

37-22   the business for the specified period.

37-23     (c) The business is registered pursuant to the laws of this state or

37-24   the applicant commits to obtain a valid business license and all

37-25   other permits required by the county, city or town in which the

37-26   business operates.

37-27     (d) Except as otherwise provided in NRS 361.0687, if the

37-28   business is a new business in a county whose population is 100,000

37-29   or more or a city whose population is 60,000 or more, the business

37-30   meets at least two of the following requirements:

37-31         (1) The business will have 75 or more full-time employees

37-32   on the payroll of the business by the fourth quarter that it is in

37-33   operation.

37-34         (2) Establishing the business will require the business to

37-35   make a capital investment of at least $1,000,000 in this state.

37-36         (3) The average hourly wage that will be paid by the new

37-37   business to its employees in this state is at least 100 percent of the

37-38   average statewide hourly wage as established by the Employment

37-39   Security Division of the Department of Employment, Training and

37-40   Rehabilitation on July 1 of each fiscal year and:

37-41             (I) The business will provide a health insurance plan for

37-42   all employees that includes an option for health insurance coverage

37-43   for dependents of the employees; and

37-44             (II) The cost to the business for the benefits the business

37-45   provides to its employees in this state will meet the minimum

38-1  requirements for benefits established by the Commission by

38-2  regulation pursuant to subsection 9.

38-3      (e) Except as otherwise provided in NRS 361.0687, if the

38-4   business is a new business in a county whose population is less than

38-5   100,000 or a city whose population is less than 60,000, the business

38-6   meets at least two of the following requirements:

38-7          (1) The business will have 25 or more full-time employees

38-8   on the payroll of the business by the fourth quarter that it is in

38-9   operation.

38-10         (2) Establishing the business will require the business to

38-11   make a capital investment of at least $250,000 in this state.

38-12         (3) The average hourly wage that will be paid by the new

38-13   business to its employees in this state is at least 100 percent of the

38-14   average statewide hourly wage as established by the Employment

38-15   Security Division of the Department of Employment, Training and

38-16   Rehabilitation on July 1 of each fiscal year and:

38-17             (I) The business will provide a health insurance plan for

38-18   all employees that includes an option for health insurance coverage

38-19   for dependents of the employees; and

38-20             (II) The cost to the business for the benefits the business

38-21   provides to its employees in this state will meet the minimum

38-22   requirements for benefits established by the Commission by

38-23   regulation pursuant to subsection 9.

38-24     (f) If the business is an existing business, the business meets at

38-25   least two of the following requirements:

38-26         (1) The business will increase the number of employees on

38-27   its payroll by 10 percent more than it employed in the immediately

38-28   preceding fiscal year or by six employees, whichever is greater.

38-29         (2) The business will expand by making a capital investment

38-30   in this state in an amount equal to at least 20 percent of the value of

38-31   the tangible property possessed by the business in the immediately

38-32   preceding fiscal year. The determination of the value of the tangible

38-33   property possessed by the business in the immediately preceding

38-34   fiscal year must be made by the:

38-35             (I) County assessor of the county in which the business

38-36   will expand, if the business is locally assessed; or

38-37             (II) Department, if the business is centrally assessed.

38-38         (3) The average hourly wage that will be paid by the existing

38-39   business to its new employees in this state is at least 100 percent of

38-40   the average statewide hourly wage as established by the

38-41   Employment Security Division of the Department of Employment,

38-42   Training and Rehabilitation on July 1 of each fiscal year and:

38-43             (I) The business will provide a health insurance plan for

38-44   all new employees that includes an option for health insurance

38-45   coverage for dependents of the employees; and

39-1              (II) The cost to the business for the benefits the business

39-2  provides to its new employees in this state will meet the minimum

39-3   requirements for benefits established by the Commission by

39-4   regulation pursuant to subsection 9.

39-5      3.  Notwithstanding the provisions of subsection 2, the

39-6   Commission on Economic Development may:

39-7      (a) Approve an application for a partial abatement by a business

39-8   that does not meet the requirements set forth in paragraph (d), (e) or

39-9   (f) of subsection 2;

39-10     (b) Make the requirements set forth in paragraph (d), (e) or (f) of

39-11   subsection 2 more stringent; or

39-12     (c) Add additional requirements that a business must meet to

39-13   qualify for a partial abatement,

39-14  if the Commission determines that such action is necessary.

39-15     4.  If a person submits an application to the Commission on

39-16   Economic Development pursuant to subsection 1, the Commission

39-17   shall provide notice to the governing body of the county and the

39-18   city or town, if any, in which the person intends to locate or expand

39-19   a business. The notice required pursuant to this subsection must set

39-20   forth the date, time and location of the hearing at which the

39-21   Commission will consider the application.

39-22     5.  If the Commission on Economic Development approves an

39-23   application for a partial abatement, the Commission shall

39-24   immediately forward a certificate of eligibility for the abatement to:

39-25     (a) The Department;

39-26     (b) The Nevada Tax Commission; and

39-27     (c) If the partial abatement is from the property tax imposed

39-28   pursuant to chapter 361 of NRS, the county treasurer.

39-29     6.  An applicant for a partial abatement pursuant to this section

39-30   or an existing business whose partial abatement is in effect shall,

39-31   upon the request of the Executive Director of the Commission on

39-32   Economic Development, furnish the Executive Director with copies

39-33   of all records necessary to verify that the applicant meets the

39-34   requirements of subsection 2.

39-35     7.  If a business whose partial abatement has been approved

39-36   pursuant to this section and is in effect ceases:

39-37     (a) To meet the requirements set forth in subsection 2; or

39-38     (b) Operation before the time specified in the agreement

39-39   described in paragraph (b) of subsection 2,

39-40  the business shall repay to the Department or, if the partial

39-41   abatement was from the property tax imposed pursuant to chapter

39-42   361 of NRS, to the county treasurer, the amount of the exemption

39-43   that was allowed pursuant to this section before the failure of the

39-44   business to comply unless the Nevada Tax Commission determines

39-45   that the business has substantially complied with the requirements

39-46   of this section. Except as otherwise provided in NRS 360.232 and

40-1  360.320, the business shall, in addition to the amount of the

40-2  exemption required to be paid pursuant to this subsection, pay

40-3   interest on the amount due at the rate most recently established

40-4   pursuant to NRS 99.040 for each month, or portion thereof, from

40-5   the last day of the month following the period for which the

40-6   payment would have been made had the partial abatement not been

40-7   approved until the date of payment of the tax.

40-8      8.  A county treasurer:

40-9      (a) Shall deposit any money that he receives pursuant to

40-10   subsection 7 in one or more of the funds established by a local

40-11   government of the county pursuant to NRS 354.6113 or 354.6115;

40-12   and

40-13     (b) May use the money deposited pursuant to paragraph (a) only

40-14   for the purposes authorized by NRS 354.6113 and 354.6115.

40-15     9.  The Commission on Economic Development:

40-16     (a) Shall adopt regulations relating to:

40-17         (1) The minimum level of benefits that a business must

40-18   provide to its employees if the business is going to use benefits paid

40-19   to employees as a basis to qualify for a partial abatement; and

40-20         (2) The notice that must be provided pursuant to

40-21  subsection 4.

40-22     (b) May adopt such other regulations as the Commission on

40-23   Economic Development determines to be necessary to carry out the

40-24   provisions of this section.

40-25     10.  The Nevada Tax Commission:

40-26     (a) Shall adopt regulations regarding:

40-27         (1) The capital investment that a new business must make to

40-28   meet the requirement set forth in paragraph (d) or (e) of subsection

40-29   2; and

40-30         (2) Any security that a business is required to post to qualify

40-31   for a partial abatement pursuant to this section.

40-32     (b) May adopt such other regulations as the Nevada Tax

40-33   Commission determines to be necessary to carry out the provisions

40-34   of this section.

40-35     11.  An applicant for an abatement who is aggrieved by a final

40-36   decision of the Commission on Economic Development may

40-37   petition for judicial review in the manner provided in chapter 233B

40-38   of NRS.

40-39     Sec. 119.5.  NRS 360.750 is hereby amended to read as

40-40   follows:

40-41      360.750  1.  A person who intends to locate or expand a

40-42   business in this state may apply to the Commission on Economic

40-43   Development for a partial abatement of one or more of the taxes

40-44   imposed on the new or expanded business pursuant to chapter 361

40-45   or 374 of NRS[.] or sections 40 to 63, inclusive, of this act.

41-1      2.  The Commission on Economic Development shall approve

41-2  an application for a partial abatement if the Commission makes the

41-3   following determinations:

41-4      (a) The business is consistent with:

41-5          (1) The State Plan for Industrial Development and

41-6   Diversification that is developed by the Commission pursuant to

41-7   NRS 231.067; and

41-8          (2) Any guidelines adopted pursuant to the State Plan.

41-9      (b) The applicant has executed an agreement with the

41-10   Commission which states that the business will, after the date on

41-11   which a certificate of eligibility for the abatement is issued pursuant

41-12   to subsection 5, continue in operation in this state for a period

41-13   specified by the Commission, which must be at least 5 years, and

41-14   will continue to meet the eligibility requirements set forth in this

41-15   subsection. The agreement must bind the successors in interest of

41-16   the business for the specified period.

41-17     (c) The business is registered pursuant to the laws of this state or

41-18   the applicant commits to obtain a valid business license and all

41-19   other permits required by the county, city or town in which the

41-20   business operates.

41-21     (d) Except as otherwise provided in NRS 361.0687, if the

41-22   business is a new business in a county whose population is 100,000

41-23   or more or a city whose population is 60,000 or more, the business

41-24   meets at least two of the following requirements:

41-25         (1) The business will have 75 or more full-time employees

41-26   on the payroll of the business by the fourth quarter that it is in

41-27   operation.

41-28         (2) Establishing the business will require the business to

41-29   make a capital investment of at least $1,000,000 in this state.

41-30         (3) The average hourly wage that will be paid by the new

41-31   business to its employees in this state is at least 100 percent of the

41-32   average statewide hourly wage as established by the Employment

41-33   Security Division of the Department of Employment, Training and

41-34   Rehabilitation on July 1 of each fiscal year and:

41-35             (I) The business will provide a health insurance plan for

41-36   all employees that includes an option for health insurance coverage

41-37   for dependents of the employees; and

41-38             (II) The cost to the business for the benefits the business

41-39   provides to its employees in this state will meet the minimum

41-40   requirements for benefits established by the Commission by

41-41   regulation pursuant to subsection 9.

41-42     (e) Except as otherwise provided in NRS 361.0687, if the

41-43   business is a new business in a county whose population is less than

41-44   100,000 or a city whose population is less than 60,000, the business

41-45   meets at least two of the following requirements:

42-1          (1) The business will have 25 or more full-time employees

42-2  on the payroll of the business by the fourth quarter that it is in

42-3   operation.

42-4          (2) Establishing the business will require the business to

42-5   make a capital investment of at least $250,000 in this state.

42-6          (3) The average hourly wage that will be paid by the new

42-7   business to its employees in this state is at least 100 percent of the

42-8   average statewide hourly wage as established by the Employment

42-9   Security Division of the Department of Employment, Training and

42-10   Rehabilitation on July 1 of each fiscal year and:

42-11             (I) The business will provide a health insurance plan for

42-12   all employees that includes an option for health insurance coverage

42-13   for dependents of the employees; and

42-14             (II) The cost to the business for the benefits the business

42-15   provides to its employees in this state will meet the minimum

42-16   requirements for benefits established by the Commission by

42-17   regulation pursuant to subsection 9.

42-18     (f) If the business is an existing business, the business meets at

42-19   least two of the following requirements:

42-20         (1) The business will increase the number of employees on

42-21   its payroll by 10 percent more than it employed in the immediately

42-22   preceding fiscal year or by six employees, whichever is greater.

42-23         (2) The business will expand by making a capital investment

42-24   in this state in an amount equal to at least 20 percent of the value of

42-25   the tangible property possessed by the business in the immediately

42-26   preceding fiscal year. The determination of the value of the tangible

42-27   property possessed by the business in the immediately preceding

42-28   fiscal year must be made by the:

42-29             (I) County assessor of the county in which the business

42-30   will expand, if the business is locally assessed; or

42-31             (II) Department, if the business is centrally assessed.

42-32         (3) The average hourly wage that will be paid by the existing

42-33   business to its new employees in this state is at least 100 percent of

42-34   the average statewide hourly wage as established by the

42-35   Employment Security Division of the Department of Employment,

42-36   Training and Rehabilitation on July 1 of each fiscal year and:

42-37             (I) The business will provide a health insurance plan for

42-38   all new employees that includes an option for health insurance

42-39   coverage for dependents of the employees; and

42-40             (II) The cost to the business for the benefits the business

42-41   provides to its new employees in this state will meet the minimum

42-42   requirements for benefits established by the Commission by

42-43   regulation pursuant to subsection 9.

42-44     3.  Notwithstanding the provisions of subsection 2, the

42-45   Commission on Economic Development may:

43-1      (a) Approve an application for a partial abatement by a business

43-2  that does not meet the requirements set forth in paragraph (d), (e) or

43-3   (f) of subsection 2;

43-4      (b) Make the requirements set forth in paragraph (d), (e) or (f) of

43-5   subsection 2 more stringent; or

43-6      (c) Add additional requirements that a business must meet to

43-7   qualify for a partial abatement,

43-8  if the Commission determines that such action is necessary.

43-9      4.  If a person submits an application to the Commission on

43-10   Economic Development pursuant to subsection 1, the Commission

43-11   shall provide notice to the governing body of the county and the

43-12   city or town, if any, in which the person intends to locate or expand

43-13   a business. The notice required pursuant to this subsection must set

43-14   forth the date, time and location of the hearing at which the

43-15   Commission will consider the application.

43-16     5.  If the Commission on Economic Development approves an

43-17   application for a partial abatement, the Commission shall

43-18   immediately forward a certificate of eligibility for the abatement to:

43-19     (a) The Department;

43-20     (b) The Nevada Tax Commission; and

43-21     (c) If the partial abatement is from the property tax imposed

43-22   pursuant to chapter 361 of NRS, the county treasurer.

43-23     6.  An applicant for a partial abatement pursuant to this section

43-24   or an existing business whose partial abatement is in effect shall,

43-25   upon the request of the Executive Director of the Commission on

43-26   Economic Development, furnish the Executive Director with copies

43-27   of all records necessary to verify that the applicant meets the

43-28   requirements of subsection 2.

43-29     7.  If a business whose partial abatement has been approved

43-30   pursuant to this section and is in effect ceases:

43-31     (a) To meet the requirements set forth in subsection 2; or

43-32     (b) Operation before the time specified in the agreement

43-33   described in paragraph (b) of subsection 2,

43-34  the business shall repay to the Department or, if the partial

43-35   abatement was from the property tax imposed pursuant to chapter

43-36   361 of NRS, to the county treasurer, the amount of the exemption

43-37   that was allowed pursuant to this section before the failure of the

43-38   business to comply unless the Nevada Tax Commission determines

43-39   that the business has substantially complied with the requirements

43-40   of this section. Except as otherwise provided in NRS 360.232 and

43-41   360.320, the business shall, in addition to the amount of the

43-42   exemption required to be paid pursuant to this subsection, pay

43-43   interest on the amount due at the rate most recently established

43-44   pursuant to NRS 99.040 for each month, or portion thereof, from

43-45   the last day of the month following the period for which the

43-46   payment

44-1  would have been made had the partial abatement not been approved

44-2  until the date of payment of the tax.

44-3      8.  A county treasurer:

44-4      (a) Shall deposit any money that he receives pursuant to

44-5   subsection 7 in one or more of the funds established by a local

44-6   government of the county pursuant to NRS 354.6113 or 354.6115;

44-7   and

44-8      (b) May use the money deposited pursuant to paragraph (a) only

44-9   for the purposes authorized by NRS 354.6113 and 354.6115.

44-10     9.  The Commission on Economic Development:

44-11     (a) Shall adopt regulations relating to:

44-12         (1) The minimum level of benefits that a business must

44-13   provide to its employees if the business is going to use benefits paid

44-14   to employees as a basis to qualify for a partial abatement; and

44-15         (2) The notice that must be provided pursuant to

44-16  subsection 4.

44-17     (b) May adopt such other regulations as the Commission on

44-18   Economic Development determines to be necessary to carry out the

44-19   provisions of this section.

44-20     10.  The Nevada Tax Commission:

44-21     (a) Shall adopt regulations regarding:

44-22         (1) The capital investment that a new business must make to

44-23   meet the requirement set forth in paragraph (d) or (e) of subsection

44-24   2; and

44-25         (2) Any security that a business is required to post to qualify

44-26   for a partial abatement pursuant to this section.

44-27     (b) May adopt such other regulations as the Nevada Tax

44-28   Commission determines to be necessary to carry out the provisions

44-29   of this section.

44-30     11.  An applicant for an abatement who is aggrieved by a final

44-31   decision of the Commission on Economic Development may

44-32   petition for judicial review in the manner provided in chapter 233B

44-33   of NRS.

44-34     Sec. 120.  NRS 364A.020 is hereby amended to read as

44-35   follows:

44-36      364A.020  1.  “Business” includes:

44-37     (a) A corporation, partnership, proprietorship, limited-liability

44-38   company, business association , joint venture, limited-liability

44-39   partnership, business trust and their equivalents organized under

44-40   the laws of this state or another jurisdiction and any other

44-41   [similar] organization that conducts an activity for profit;

44-42     (b) The activities of a natural person which are deemed to be a

44-43   business pursuant to NRS 364A.120; and

44-44     (c) A trade show or convention held in this state in which a

44-45   business described in paragraph (a) or (b) takes part, or which a

45-1  person who conducts such a business attends, for a purpose related

45-2  to the conduct of the business.

45-3      2.  [The term includes an independent contractor.

45-4      3.] The term does not include:

45-5      (a) A nonprofit religious, charitable, fraternal or other

45-6   organization that qualifies as a tax-exempt organization pursuant to

45-7   26 U.S.C. § 501(c);

45-8      (b) A governmental entity; [or]

45-9      (c) A person who operates a business from his home and earns

45-10   from that business not more than 66 2/3 percent of the average

45-11   annual wage, as computed for the preceding calendar year

45-12   pursuant to chapter 612 of NRS and rounded to the nearest

45-13   hundred dollars; or

45-14     (d) A business that creates or produces motion pictures. As used

45-15   in this paragraph, “motion pictures” has the meaning ascribed to it

45-16   in NRS 231.020.

45-17     Sec. 121.  NRS 364A.120 is hereby amended to read as

45-18   follows:

45-19      364A.120  The activity or activities conducted by a natural

45-20   person shall be deemed to be a business that is subject to the

45-21   provisions of this chapter if the person files with the Internal

45-22   Revenue Service a Schedule C (Form 1040), Profit or Loss from

45-23   Business Form, or its equivalent or successor form, a Schedule E

45-24   (Form 1040), Supplemental Income and Loss Form, or its

45-25   equivalent or successor form, or a Schedule F (Form 1040), Farm

45-26   Income and Expenses Form, or its equivalent or successor form, for

45-27   the activity or activities.

45-28     Sec. 122.  NRS 364A.130 is hereby amended to read as

45-29   follows:

45-30      364A.130  1.  Except as otherwise provided in subsection [6,]

45-31   8, a person shall not conduct a business in this state unless he has a

45-32   business license issued by the Department.

45-33     2.  [The] An application for a business license must:

45-34     (a) Be made upon a form prescribed by the Department;

45-35     (b) Set forth the name under which the applicant transacts or

45-36   intends to transact business and the location of his place or places

45-37   of business;

45-38     (c) Declare the estimated number of employees for the previous

45-39   calendar quarter;

45-40     (d) Be accompanied by a fee of [$25;] $100; and

45-41     (e) Include any other information that the Department deems

45-42   necessary.

45-43     3.  The application must be signed by:

45-44     (a) The owner, if the business is owned by a natural person;

45-45     (b) A member or partner, if the business is owned by an

45-46   association or partnership; or

46-1      (c) An officer or some other person specifically authorized to

46-2  sign the application, if the business is owned by a corporation.

46-3      4.  If the application is signed pursuant to paragraph (c) of

46-4   subsection 3, written evidence of the signer’s authority must be

46-5   attached to the application.

46-6      5.  A person who has been issued a business license by the

46-7   Department shall submit a fee of $100 to the Department on or

46-8   before the last day of the month in which the anniversary date of

46-9   issuance of the business license occurs in each year, unless the

46-10   person submits a written statement to the Department, at least 10

46-11   days before the anniversary date, indicating that the person will

46-12   not be conducting business in this state after the anniversary date.

46-13     6.  The business license required to be obtained pursuant to

46-14   this section is in addition to any license to conduct business that

46-15   must be obtained from the local jurisdiction in which the business

46-16   is being conducted.

46-17     7.  For the purposes of this chapter, a person shall be deemed to

46-18   conduct a business in this state if a business for which the person is

46-19   responsible:

46-20     (a) Is [incorporated] organized pursuant to [chapter 78 or 78A]

46-21   title 7 of NRS[;] , other than a business organized pursuant to

46-22   chapter 82 or 84 of NRS;

46-23     (b) Has an office or other base of operations in this state; or

46-24     (c) Pays wages or other remuneration to a natural person who

46-25   performs in this state any of the duties for which he is paid.

46-26     [6.] 8. A person who takes part in a trade show or convention

46-27   held in this state for a purpose related to the conduct of a business is

46-28   not required to obtain a business license specifically for that event.

46-29     Sec. 122.1.  NRS 369.174 is hereby amended to read as

46-30   follows:

46-31      369.174  Each month, the State Controller shall transfer to the

46-32   Tax on Liquor Program Account in the State General Fund, from

46-33   the tax on liquor containing more than 22 percent of alcohol by

46-34   volume, the portion of the tax which exceeds [$1.90] $3.45 per

46-35   wine gallon.

46-36     Sec. 122.2.  NRS 369.330 is hereby amended to read as

46-37   follows:

46-38      369.330  Except as otherwise provided in this chapter, an excise

46-39   tax is hereby levied and must be collected respecting all liquor and

46-40   upon the privilege of importing, possessing, storing or selling

46-41   liquor, according to the following rates and classifications:

46-42     1.  On liquor containing more than 22 percent of alcohol by

46-43   volume, [$2.05] $3.60 per wine gallon or proportionate part thereof.

46-44     2.  On liquor containing more than 14 percent up to and

46-45   including 22 percent of alcohol by volume, [75 cents] $1.30 per

46-46   wine gallon or proportionate part thereof.

47-1      3.  On liquor containing from one-half of 1 percent up to and

47-2  including 14 percent of alcohol by volume, [40] 70 cents per wine

47-3   gallon or proportionate part thereof.

47-4      4.  On all malt beverage liquor brewed or fermented and bottled

47-5   in or outside this state, [9] 16 cents per gallon.

47-6      Sec. 122.3.  NRS 370.165 is hereby amended to read as

47-7   follows:

47-8      370.165  There is hereby levied a tax upon the purchase or

47-9   possession of cigarettes by a consumer in the State of Nevada at the

47-10   rate of [17.5] 40 mills per cigarette. The tax may be represented and

47-11   precollected by the affixing of a revenue stamp or other approved

47-12   evidence of payment to each package, packet or container in which

47-13   cigarettes are sold. The tax must be precollected by the wholesale

47-14   or retail dealer, and must be recovered from the consumer by

47-15   adding the amount of the tax to the selling price. Each person who

47-16   sells cigarettes at retail shall prominently display on his premises a

47-17   notice that the tax is included in the selling price and is payable

47-18   under the provisions of this chapter.

47-19     Sec. 122.4.  NRS 370.260 is hereby amended to read as

47-20   follows:

47-21      370.260  1.  All taxes and license fees imposed by the

47-22   provisions of NRS 370.001 to 370.430, inclusive, less any refunds

47-23   granted as provided by law, must be paid to the Department in the

47-24   form of remittances payable to the Department.

47-25     2.  The Department shall:

47-26     (a) As compensation to the State for the costs of collecting the

47-27   taxes and license fees, transmit each month the sum the Legislature

47-28   specifies from the remittances made to it pursuant to subsection 1

47-29   during the preceding month to the State Treasurer for deposit to the

47-30   credit of the Department. The deposited money must be expended

47-31   by the Department in accordance with its work program.

47-32     (b) From the remittances made to it pursuant to subsection 1

47-33   during the preceding month, less the amount transmitted pursuant to

47-34   paragraph (a), transmit each month the portion of the tax which is

47-35   equivalent to [12.5] 35 mills per cigarette to the State Treasurer for

47-36   deposit to the credit of the Account for the Tax on Cigarettes in the

47-37   State General Fund.

47-38     (c) Transmit the balance of the payments each month to the

47-39   State Treasurer for deposit in the Local Government Tax

47-40   Distribution Account created by NRS 360.660.

47-41     (d) Report to the State Controller monthly the amount of

47-42   collections.

47-43     3.  The money deposited pursuant to paragraph (c) of

47-44   subsection 2 in the Local Government Tax Distribution account is

47-45   hereby appropriated to Carson City andto each of the counties in

48-1  proportion to their respective populations and must be credited to

48-2  the respective accounts of Carson City and each county.

48-3      Sec. 122.5.  NRS 370.350 is hereby amended to read as

48-4   follows:

48-5      370.350  1.  Except as otherwise provided in subsection 3, a

48-6   tax is hereby levied and imposed upon the use of cigarettes in this

48-7   state.

48-8      2.  The amount of the use tax is [17.5] 40 mills per cigarette.

48-9      3.  The use tax does not apply where:

48-10     (a) Nevada cigarette revenue stamps have been affixed to

48-11   cigarette packages as required by law.

48-12     (b) Tax exemption is provided for in this chapter.

48-13     Sec. 123.  Chapter 375 of NRS is hereby amended by adding

48-14   thereto the provisions set forth as sections 124 and 125 of this act.

48-15     Sec. 124.  1.  In addition to all other taxes imposed on

48-16   transfers of real property, a tax, at the rate of $1.30 on each $500

48-17   of value or fraction thereof, is hereby imposed on each deed by

48-18   which any lands, tenements or other realty is granted, assigned,

48-19   transferred or otherwise conveyed to, or vested in, another person,

48-20   if the consideration or value of the interest or property conveyed

48-21   exceeds $100.

48-22     2.  The amount of the tax must be computed on the basis of

48-23   the value of the transferred property as declared pursuant to

48-24  NRS 375.060.

48-25     3.  The county recorder of each county shall collect the tax in

48-26   the manner provided in NRS 375.030, except that the amount

48-27   collected must be transmitted to the State Controller for deposit in

48-28   the State General Fund within 30 days after the end of the

48-29   calendar quarter during which the tax was collected.

48-30     4.  The county recorder of a county:

48-31     (a) Whose population is 100,000 or more may deduct and

48-32   withhold from the taxes collected 0.2 percent of those taxes to

48-33   reimburse the county for the cost of collecting the tax.

48-34     (b) Whose population is less than 100,000 may deduct and

48-35   withhold from the taxes collected 1 percent of those taxes to

48-36   reimburse the county for the cost of collecting the tax.

48-37     Sec. 125.  1.  The Department shall, to ensure that the tax

48-38   imposed by section 124 of this act is collected fairly and equitably

48-39   in all counties, coordinate the collection and administration of

48-40   that tax. For this purpose, the Department may conduct such

48-41   audits of the records of the various counties as are necessary to

48-42   carry out the provisions of section 124 of this act.

48-43     2.  When requested, the Department shall render assistance to

48-44   the county recorder of a county whose population is less than

48-45   30,000 relating to the imposition and collection of the tax imposed

48-46   by section 124 of this act.

49-1      3.  The Department is not entitled to receive any fee for

49-2  rendering any assistance pursuant to subsection 2.

49-3      Sec. 126.  NRS 375.018 is hereby amended to read as follows:

49-4      375.018  With regard to the administration of [the real property

49-5   transfer tax,] any tax imposed by this chapter, the county recorder

49-6   shall apply the following principles:

49-7      1.  Forms, instructions and regulations governing the

49-8   computation of the amount of tax due must be brief and easily

49-9   understood.

49-10     2.  In cases where another authority, such as the United States

49-11   or this state, also imposes a tax upon the same property or revenue,

49-12   the mechanism for collecting the tax imposed by the county must

49-13   be as nearly compatible with the collection of the other taxes as is

49-14   feasible.

49-15     3.  Unless a change is made necessary by statute or to preserve

49-16   compatibility with a tax imposed by another authority, the forms,

49-17   instructions and regulations must remain the same from year to

49-18   year, to make the taxpayer’s liability as predictable as is feasible.

49-19     4.  Exemptions or waivers, where permitted by statute, must be

49-20   granted:

49-21     (a) Equitably among eligible taxpayers; and

49-22     (b) As sparingly as is consistent with the legislative intent, to

49-23   retain the broadest feasible base for the tax.

49-24     Sec. 127.  NRS 375.030 is hereby amended to read as follows:

49-25      375.030  1.  If any deed evidencing a transfer of title subject to

49-26   the tax imposed by NRS 375.020 [and, if applicable, NRS

49-27   375.025,] is offered for recordation, the county recorder shall

49-28   compute the amount of the tax due and shall collect that amount

49-29   before acceptance of the deed for recordation.

49-30     2.  The buyer and seller are jointly and severally liable for the

49-31   payment of the taxes imposed by NRS 375.020 [and 375.025] and

49-32   any penalties and interest imposed pursuant to subsection 3. The

49-33   escrow holder is not liable for the payment of the taxes imposed by

49-34   NRS 375.020 [and 375.025] or any penalties or interest imposed

49-35   pursuant to subsection 3.

49-36     3.  If , after recordation of the deed, the county recorder

49-37   disallows an exemption that was claimed at the time the deed was

49-38   recorded or through audit or otherwise determines that an additional

49-39   amount of tax is due, the county recorder shall promptly notify the

49-40   person who requested the recording of the deed and the buyer and

49-41   seller of the additional amount of tax due. If the additional amount

49-42   of tax is not paid within 30 days after the date the buyer and seller

49-43   are notified, the county recorder shall impose a penalty of 10

49-44   percent of the additional amount due in addition to interest at the

49-45   rate of 1 percent per month, or portion thereof, of the additional

49-46   amount due calculated from the date of the original recordation of

50-1  the deed on which the additional amount is due through the date on

50-2  which the additional amount due, penalty and interest are paid to the

50-3   county recorder.

50-4      4.  This section does not prohibit a buyer and seller from

50-5   agreeing by contract or otherwise that one party or the other will be

50-6   responsible for the payment of the tax due pursuant to this chapter,

50-7   but such an agreement does not affect the ability of the county

50-8   recorder to collect the tax and any penalties and interest from either

50-9   the buyer or the seller.

50-10     Sec. 128.  NRS 375.030 is hereby amended to read as follows:

50-11      375.030  1.  If any deed evidencing a transfer of title subject to

50-12   the tax imposed by NRS 375.020 and section 124 of this act is

50-13   offered for recordation, the county recorder shall compute the

50-14   amount of the tax due and shall collect that amount before

50-15   acceptance of the deed for recordation.

50-16     2.  The buyer and seller are jointly and severally liable for the

50-17   payment of the taxes imposed by NRS 375.020 and section 124 of

50-18   this act and any penalties and interest imposed pursuant to

50-19   subsection 3. The escrow holder is not liable for the payment of the

50-20   taxes imposed by NRS 375.020 and section 124 of this act or any

50-21   penalties or interest imposed pursuant to subsection 3.

50-22     3.  If, after recordation of the deed, the county recorder

50-23   disallows an exemption that was claimed at the time the deed was

50-24   recorded or through audit or otherwise determines that an additional

50-25   amount of tax is due, the county recorder shall promptly notify the

50-26   person who requested the recording of the deed and the buyer and

50-27   seller of the additional amount of tax due. If the additional amount

50-28   of tax is not paid within 30 days after the date the buyer and seller

50-29   are notified, the county recorder shall impose a penalty of 10

50-30   percent of the additional amount due in addition to interest at the

50-31   rate of 1 percent per month, or portion thereof, of the additional

50-32   amount due calculated from the date of the original recordation of

50-33   the deed on which the additional amount is due through the date on

50-34   which the additional amount due, penalty and interest are paid to

50-35   the county recorder.

50-36     4.  This section does not prohibit a buyer and seller from

50-37   agreeing by contract or otherwise that one party or the other will be

50-38   responsible for the payment of the tax due pursuant to this chapter,

50-39   but such an agreement does not affect the ability of the county

50-40   recorder to collect the tax and any penalties and interest from either

50-41   the buyer or the seller.

50-42     Sec. 129.  NRS 375.070 is hereby amended to read as follows:

50-43      375.070  1.  The county recorder shall transmit the proceeds of

50-44   the [real property transfer] tax imposed by NRS 375.020 at the end

50-45   of each quarter in the following manner:

51-1      (a) An amount equal to that portion of the proceeds which is

51-2  equivalent to 10 cents for each $500 of value or fraction thereof

51-3   must be transmitted to the State Controller who shall deposit that

51-4   amount in the Account for Low-Income Housing created pursuant

51-5   to NRS 319.500.

51-6      (b) In a county whose population is more than 400,000, an

51-7   amount equal to that portion of the proceeds which is equivalent to

51-8   60 cents for each $500 of value or fraction thereof must be

51-9   transmitted to the county treasurer for deposit in the county school

51-10   district’s fund for capital projects established pursuant to NRS

51-11   387.328, to be held and expended in the same manner as other

51-12   money deposited in that fund.

51-13     (c) The remaining proceeds must be transmitted to the State

51-14   Controller for deposit in the Local Government Tax Distribution

51-15   Account created by NRS 360.660 for credit to the respective

51-16   accounts of Carson City and each county.

51-17     2.  In addition to any other authorized use of the proceeds it

51-18   receives pursuant to subsection 1, a county or city may use the

51-19   proceeds to pay expenses related to or incurred for the development

51-20   of affordable housing for families whose income does not exceed

51-21   80 percent of the median income for families residing in the same

51-22   county, as that percentage is defined by the United States

51-23   Department of Housing and Urban Development. A county or city

51-24   that uses the proceeds in that manner must give priority to the

51-25   development of affordable housing for persons who are disabled or

51-26   elderly.

51-27     3.  The expenses authorized by subsection 2 include, but are not

51-28   limited to:

51-29     (a) The costs to acquire land and developmental rights;

51-30     (b) Related predevelopment expenses;

51-31     (c) The costs to develop the land, including the payment of

51-32   related rebates;

51-33     (d) Contributions toward down payments made for the purchase

51-34   of affordable housing; and

51-35     (e) The creation of related trust funds.

51-36     Sec. 130.  NRS 375.090 is hereby amended to read as follows:

51-37      375.090  The tax imposed by NRS 375.020 [and 375.025] does

51-38   not apply to:

51-39     1.  A mere change in identity, form or place of organization,

51-40   such as a transfer between a corporation and its parent corporation,

51-41   a subsidiary or an affiliated corporation if the affiliated corporation

51-42   has identical common ownership.

51-43     2.  A transfer of title to the United States, any territory or state

51-44   or any agency, department, instrumentality or political subdivision

51-45   thereof.

52-1      3.  A transfer of title recognizing the true status of ownership of

52-2  the real property.

52-3      4.  A transfer of title without consideration from one joint

52-4   tenant or tenant in common to one or more remaining joint tenants

52-5   or tenants in common.

52-6      5.  A transfer of title to community property without

52-7   consideration when held in the name of one spouse to both spouses

52-8   as joint tenants or tenants in common, or as community property.

52-9      6.  A transfer of title between spouses, including gifts.

52-10     7.  A transfer of title between spouses to effect a property

52-11   settlement agreement or between former spouses in compliance

52-12   with a decree of divorce.

52-13     8.  A transfer of title to or from a trust, if the transfer is made

52-14   without consideration, and is made to or from:

52-15     (a) The trustor of the trust;

52-16     (b) The trustor’s legal representative; or

52-17     (c) A person related to the trustor in the first degree of

52-18   consanguinity.

52-19  As used in this subsection, “legal representative” has the meaning

52-20   ascribed to it in NRS 167.020.

52-21     9.  Transfers, assignments or conveyances of unpatented mines

52-22   or mining claims.

52-23     10.  A transfer, assignment or other conveyance of real property

52-24   to a corporation or other business organization if the person

52-25   conveying the property owns 100 percent of the corporation or

52-26   organization to which the conveyance is made.

52-27     11.  A transfer, assignment or other conveyance of real property

52-28   if the owner of the property is related to the person to whom it is

52-29   conveyed within the first degree of consanguinity.

52-30     12.  The making, delivery or filing of conveyances of real

52-31   property to make effective any plan of reorganization or

52-32   adjustment:

52-33     (a) Confirmed under the Bankruptcy Act, as amended, 11 U.S.C.

52-34   §§ 101 et seq.;

52-35     (b) Approved in an equity receivership proceeding involving a

52-36   railroad, as defined in the Bankruptcy Act; or

52-37     (c) Approved in an equity receivership proceeding involving a

52-38   corporation, as defined in the Bankruptcy Act,

52-39  if the making, delivery or filing of instruments of transfer or

52-40   conveyance occurs within 5 years after the date of the confirmation,

52-41   approval or change.

52-42     13.  The making or delivery of conveyances of real property to

52-43   make effective any order of the Securities and Exchange

52-44   Commission if:

52-45     (a) The order of the Securities and Exchange Commission in

52-46   obedience to which the transfer or conveyance is made recites that

52-47   the transfer or conveyance is necessary or appropriate to effectuate

53-1  the provisions of section 11 of the Public Utility Holding Company

53-2  Act of 1935, 15 U.S.C. § 79k;

53-3      (b) The order specifies and itemizes the property which is

53-4   ordered to be transferred or conveyed; and

53-5      (c) The transfer or conveyance is made in obedience to the

53-6   order.

53-7      14.  A transfer to an educational foundation. As used in this

53-8   subsection, “educational foundation” has the meaning ascribed to it

53-9   in subsection 3 of NRS 388.750.

53-10     15.  A transfer to a university foundation. As used in this

53-11   subsection, “university foundation” has the meaning ascribed to it

53-12   in subsection 3 of NRS 396.405.

53-13     16.  A transfer, assignment or other conveyance of real property

53-14   to a corporation sole from another corporation sole. As used in this

53-15   subsection, “corporation sole” means a corporation which is

53-16   organized pursuant to the provisions of chapter 84 of NRS.

53-17     Sec. 131.  NRS 375.090 is hereby amended to read as follows:

53-18      375.090  The [tax] taxes imposed by NRS 375.020 [does] and

53-19   section 124 this act do not apply to:

53-20     1.  A mere change in identity, form or place of organization,

53-21   such as a transfer between a corporation and its parent corporation,

53-22   a subsidiary or an affiliated corporation if the affiliated corporation

53-23   has identical common ownership.

53-24     2.  A transfer of title to the United States, any territory or state

53-25   or any agency, department, instrumentality or political subdivision

53-26   thereof.

53-27     3.  A transfer of title recognizing the true status of ownership of

53-28   the real property.

53-29     4.  A transfer of title without consideration from one joint

53-30   tenant or tenant in common to one or more remaining joint tenants

53-31   or tenants in common.

53-32     5.  [A transfer of title to community property without

53-33   consideration when held in the name of one spouse to both spouses

53-34   as joint tenants or tenants in common, or as community property.

53-35     6.] A transfer of title between spouses, including gifts [.

53-36     7.  A transfer of title between spouses] , or to effect a property

53-37   settlement agreement or between former spouses in compliance

53-38   with a decree of divorce.

53-39     [8.] 6.  A transfer of title to or from a trust [, if the transfer is

53-40   made] without consideration [, and is made to or from:

53-41     (a) The trustor of the trust;

53-42     (b) The trustor’s legal representative; or

53-43     (c) A person related to the trustor in the first degree of

53-44   consanguinity.

53-45  As used in this subsection, “legal representative” has the meaning

53-46   ascribed to it in NRS 167.020.

54-1      9.] if a certificate of trust is presented at the time of transfer.

54-2      7.  Transfers, assignments or conveyances of unpatented mines

54-3   or mining claims.

54-4      [10.] 8.  A transfer, assignment or other conveyance of real

54-5   property to a corporation or other business organization if the

54-6   person conveying the property owns 100 percent of the corporation

54-7   or organization to which the conveyance is made.

54-8      [11.] 9.  A transfer, assignment or other conveyance of real

54-9   property if the owner of the property is related to the person to

54-10   whom it is conveyed within the first degree of consanguinity.

54-11     [12.] 10.  The making, delivery or filing of conveyances of real

54-12   property to make effective any plan of reorganization or

54-13   adjustment:

54-14     (a) Confirmed under the Bankruptcy Act, as amended, 11 U.S.C.

54-15   §§ 101 et seq.;

54-16     (b) Approved in an equity receivership proceeding involving a

54-17   railroad, as defined in the Bankruptcy Act; or

54-18     (c) Approved in an equity receivership proceeding involving a

54-19   corporation, as defined in the Bankruptcy Act,

54-20  if the making, delivery or filing of instruments of transfer or

54-21   conveyance occurs within 5 years after the date of the confirmation,

54-22   approval or change.

54-23     [13.] 11.  The making or delivery of conveyances of real

54-24   property to make effective any order of the Securities and Exchange

54-25   Commission if:

54-26     (a) The order of the Securities and Exchange Commission in

54-27   obedience to which the transfer or conveyance is made recites that

54-28   the transfer or conveyance is necessary or appropriate to effectuate

54-29   the provisions of section 11 of the Public Utility Holding Company

54-30   Act of 1935, 15 U.S.C. § 79k;

54-31     (b) The order specifies and itemizes the property which is

54-32   ordered to be transferred or conveyed; and

54-33     (c) The transfer or conveyance is made in obedience to the

54-34   order.

54-35     [14.] 12.  A transfer to an educational foundation. As used in

54-36   this subsection, “educational foundation” has the meaning ascribed

54-37   to it in subsection 3 of NRS 388.750.

54-38     [15.] 13.  A transfer to a university foundation. As used in this

54-39   subsection, “university foundation” has the meaning ascribed to it

54-40   in subsection 3 of NRS 396.405.

54-41     [16.  A transfer, assignment or other conveyance of real

54-42   property to a corporation sole from another corporation sole. As

54-43   used in this subsection, “corporation sole” means a corporation

54-44   which is organized pursuant to the provisions of chapter 84 of

54-45   NRS.]

54-46     Sec. 132.  NRS 375.120 is hereby amended to read as follows:

54-47      375.120  The county recorder shall:

55-1      1.  Conduct and apply audits and other procedures for

55-2  enforcement as uniformly as is feasible.

55-3      2.  Collect [real property transfer] any tax that is due pursuant

55-4   to the provisions of this chapter in an equitable manner[,] so that

55-5   every taxpayer pays the full amount imposed by law.

55-6      Sec. 133.  NRS 375.130 is hereby amended to read as follows:

55-7      375.130  1.  The county recorder may audit all records relating

55-8   to the collection and calculation of [the real property transfer tax.]

55-9   any tax imposed by this chapter. If the county recorder deems it

55-10   necessary to conduct an audit, the audit must be completed within 3

55-11   years after the date of the original recording of the document that

55-12   evidences the transfer of property for which the tax was imposed.

55-13     2.  The county recorder may issue subpoenas to require the

55-14   production of documents necessary for him to determine the

55-15   amount of [real property transfer] the tax due pursuant to this

55-16   chapter or to determine whether a person qualifies for an exemption

55-17   from taxes pursuant to this chapter. The county recorder may have

55-18   the subpoenas served, and upon application of the district attorney,

55-19   to any court of competent jurisdiction, enforced in the manner

55-20   provided by law for the service and enforcement of subpoenas in a

55-21   civil action.

55-22     Sec. 134.  NRS 375.160 is hereby amended to read as follows:

55-23      375.160  1.  If any [real property transfer] tax imposed

55-24   pursuant to this chapter is not paid when due, the county may,

55-25   within 3 years after the date that the tax was due, record a

55-26   certificate in the office of the county recorder which states:

55-27     (a) The amount of the [real property transfer] tax and any

55-28   interest or penalties due;

55-29     (b) The name and address of the person who is liable for the

55-30   amount due as they appear on the records of the county; and

55-31     (c) That the county recorder has complied with all procedures

55-32   required by law for determining the amount due.

55-33     2.  From the time of the recording of the certificate, the amount

55-34   due, including interest and penalties, constitutes:

55-35     (a) A lien upon the real property for which the tax was due if the

55-36   person who owes the tax still owns the property; or

55-37     (b) A demand for payment if the property has been sold or

55-38   otherwise transferred to another person.

55-39     3.  The lien has the effect and priority of a judgment lien and

55-40   continues for 5 years after the time of the recording of the

55-41   certificate unless sooner released or otherwise discharged.

55-42     4.  Within 5 years after the date of recording the certificate or

55-43   within 5 years after the date of the last extension of the lien

55-44   pursuant to this subsection, the lien may be extended by recording a

55-45   new certificate in the office of the county recorder. From the time

55-46   of

56-1  recording the new certificate, the lien is extended for 5 years, unless

56-2  sooner released or otherwise discharged.

56-3      Sec. 135.  NRS 375.170 is hereby amended to read as follows:

56-4      375.170  1.  If a person is delinquent in the payment of [the

56-5   real property transfer] any tax imposed by this chapter or has not

56-6   paid the amount of a deficiency determination, the county may

56-7   bring an action in a court of this state, a court of any other state or a

56-8   court of the United States that has competent jurisdiction to collect

56-9   the delinquent or deficient amount, penalties and interest. The

56-10   action:

56-11     (a) May not be brought if the decision that the payment is

56-12   delinquent or that there is a deficiency determination is on appeal to

56-13   a hearing officer pursuant to NRS 375.320.

56-14     (b) Must be brought not later than 3 years after the payment

56-15   became delinquent or the determination became final.

56-16     2.  The district attorney shall prosecute the action. The

56-17   provisions of the Nevada Revised Statutes, Nevada Rules of Civil

56-18   Procedure and Nevada Rules of Appellate Procedure relating to

56-19   service of summons, pleadings, proofs, trials and appeals are

56-20   applicable to the proceedings. In the action, a writ of attachment

56-21   may issue. A bond or affidavit is not required before an attachment

56-22   may be issued.

56-23     3.  In an action, a certificate by the county recorder showing the

56-24   delinquency is prima facie evidence of:

56-25     (a) The determination of the tax or the amount of the tax;

56-26     (b) The delinquency of the amounts; and

56-27     (c) The compliance by the county recorder with all the

56-28   procedures required by law relating to the computation and

56-29   determination of the amounts.

56-30     Sec. 136.  NRS 375.250 is hereby amended to read as follows:

56-31      375.250  1.  The Legislature hereby declares that each

56-32   taxpayer has the right:

56-33     (a) To be treated by officers and employees of the county

56-34   recorder with courtesy, fairness, uniformity, consistency and

56-35   common sense.

56-36     (b) To a prompt response from the county recorder to each

56-37   communication from the taxpayer.

56-38     (c) To provide the minimum documentation and other

56-39   information as may reasonably be required by the county recorder

56-40   to carry out his duties.

56-41     (d) To be notified, in writing, by the county recorder whenever

56-42   an officer or employee of the county recorder determines that the

56-43   taxpayer is entitled to an exemption or has been taxed more than is

56-44   required pursuant to this chapter.

56-45     (e) To written instructions indicating how the taxpayer may

56-46   petition for a refund for overpayment of [real property transfer] any

56-47   tax, interest or penalties.

57-1      (f) To recover an overpayment of [real property transfer] any tax

57-2  promptly upon the final determination of such an overpayment.

57-3      (g) To obtain specific advice from the county recorder

57-4   concerning [real property transfer] any tax.

57-5      (h) In any meeting with the county recorder, including an audit,

57-6   conference, interview or hearing:

57-7          (1) To an explanation by an officer, agent or employee of the

57-8   county recorder that describes the procedures to be followed and

57-9   the rights of the taxpayer thereunder;

57-10         (2) To be represented by himself or anyone who is otherwise

57-11   authorized by law to represent him before the county recorder;

57-12         (3) To make an audio recording using the taxpayer’s

57-13   equipment and at the taxpayer’s expense; and

57-14         (4) To receive a copy of any document or audio recording

57-15   made by or in the possession of the county recorder relating to the

57-16   determination or collection of any tax for which the taxpayer is

57-17   assessed pursuant to this chapter, upon payment of the actual cost to

57-18   the county recorder of making the copy.

57-19     (i) To a full explanation of the authority of the county recorder

57-20   to collect the [real property transfer] tax or to collect a delinquent

57-21   [real property transfer] tax, including, without limitation, the

57-22   procedures and notices for review and appeal that are required for

57-23   the protection of the taxpayer. An explanation which meets the

57-24   requirements of this section must also be included with each notice

57-25   to a taxpayer that an audit will be conducted by the county.

57-26     (j) To the immediate release of any lien which the county

57-27   recorder has placed on real property for the nonpayment of [the real

57-28   property transfer] a tax when:

57-29         (1) The tax is paid;

57-30         (2) The period of limitation for collecting the tax expires;

57-31         (3) The lien is the result of an error by the county recorder;

57-32         (4) The county recorder determines that the taxes, interest

57-33   and penalties are secured sufficiently by a lien on other real

57-34   property;

57-35         (5) The release or subordination of the lien will not

57-36   jeopardize the collection of the taxes, interest and penalties; or

57-37         (6) The release of the lien will facilitate the collection of the

57-38   taxes, interest and penalties.

57-39     (k) To be free from harassment and intimidation by an officer or

57-40   employee of the county recorder for any reason.

57-41     2.  The provisions of this chapter governing the administration

57-42   and collection of taxes by the county recorder must not be

57-43   construed in such a manner as to interfere or conflict with the

57-44   provisions of this section or any applicable regulations.

57-45     3.  The provisions of this section apply to the administration

57-46   and collection of taxes pursuant to this chapter.

58-1      Sec. 137.  NRS 375.270 is hereby amended to read as follows:

58-2      375.270  The county recorder shall provide each taxpayer who

58-3   it determines may be liable for taxes pursuant to this chapter with

58-4   simplified written instructions concerning the rights and

58-5   responsibilities of the taxpayer, including the:

58-6      1.  Keeping of records sufficient for audit purposes;

58-7      2.  Procedures for paying [the real property transfer tax;] any

58-8   taxes that are due; and

58-9      3.  Procedures for challenging any liability for [real property

58-10   transfer] any tax, penalties or interest and for requesting refunds of

58-11   any erroneously paid [real property transfer] tax, including the steps

58-12   for appealing a denial thereof.

58-13     Sec. 138.  NRS 375.290 is hereby amended to read as follows:

58-14      375.290  A taxpayer is entitled to receive on any overpayment

58-15   of [the real property transfer] any tax imposed by this chapter a

58-16   refund together with interest at a rate determined pursuant to NRS

58-17   17.130. No interest is allowed on a refund of any penalties or

58-18   interest on the [real property transfer] tax that is paid by a taxpayer.

58-19     Sec. 139.  NRS 375.300 is hereby amended to read as follows:

58-20      375.300  The county recorder shall provide a taxpayer with a

58-21   response to any written request submitted by the taxpayer that

58-22   relates to a [real property transfer] tax imposed by this chapter

58-23   within 30 days after the county treasurer receives the request.

58-24     Sec. 140.  NRS 375.330 is hereby amended to read as follows:

58-25      375.330  1.  The county recorder may waive any [real property

58-26   transfer] tax, penalty and interest owed by the taxpayer pursuant to

58-27   this chapter, other than the tax imposed by section 124 of this act,

58-28   if the taxpayer meets the criteria adopted by regulation. If a waiver

58-29   is granted pursuant to this subsection, the county shall prepare and

58-30   maintain on file a statement that contains:

58-31     (a) The reason for the waiver;

58-32     (b) The amount of the tax, penalty and interest owed by the

58-33   taxpayer; and

58-34     (c) The amount of the tax, penalty and interest waived by the

58-35   county.

58-36     2.  If the county recorder or a designated hearing officer finds

58-37   that the failure of a person to make a timely payment of [the real

58-38   property transfer] any tax imposed is the result of circumstances

58-39   beyond his control and occurred despite the exercise of ordinary

58-40   care and without intent to avoid such payment, the county recorder

58-41   may relieve him of all or part of any interest or penalty , or both.

58-42     3.  If a person proves to the satisfaction of the county recorder

58-43   that he has in good faith remitted the [real property transfer] tax in

58-44   reliance upon written advice provided by an officer or employee of

58-45   the county recorder, an opinion of the district attorney or Attorney

58-46   General, or the written results of an audit of his records conducted

59-1  by the county recorder, the county recorder may not require the

59-2  taxpayer to pay delinquent taxes, penalties or interest if the county

59-3   recorder determines after the completion of a subsequent audit that

59-4   the taxes the taxpayer remitted were deficient.

59-5      Sec. 141.  NRS 376A.040 is hereby amended to read as

59-6   follows:

59-7      376A.040  1.  In addition to all other taxes imposed on the

59-8   revenues from retail sales, a board of county commissioners of a

59-9   county whose population is less than 400,000 may by ordinance,

59-10   but not as in a case of emergency, impose a tax at the rate of up to

59-11   1/4 of 1 percent of the gross receipts of any retailer from the sale of

59-12   all tangible personal property sold at retail, or stored, used or

59-13   otherwise consumed in the county, after receiving the approval of a

59-14   majority of the registered voters of the county voting on the

59-15   question at a primary, general or special election. The question may

59-16   be combined with questions submitted pursuant to NRS [375.025,

59-17   376A.050 and 376A.070 or any combination thereof.] 376A.050 or

59-18   376A.070, or both.

59-19     2.  If a county imposes a sales tax pursuant to this section and

59-20   NRS 376A.050, the combined additional sales tax must not exceed

59-21   1/4 of 1 percent. A tax imposed pursuant to this section applies

59-22   throughout the county, including incorporated cities in the county.

59-23     3.  Before the election may occur, an open-space plan must be

59-24   adopted by the board of county commissioners pursuant to NRS

59-25   376A.020 and the adopted open-space plan must be endorsed by

59-26   resolution by the city council of each incorporated city within the

59-27   county.

59-28     4.  All fees, taxes, interest and penalties imposed and all

59-29   amounts of tax required to be paid pursuant to this section must be

59-30   paid to the Department of Taxation in the form of remittances

59-31   payable to the Department of Taxation. The Department of

59-32   Taxation shall deposit the payments with the State Treasurer for

59-33   credit to the Sales and Use Tax Account in the State General Fund.

59-34   The State Controller, acting upon the collection data furnished by

59-35   the Department of Taxation, shall transfer monthly all fees, taxes,

59-36   interest and penalties collected during the preceding month to the

59-37   Intergovernmental Fund and remit the money to the county

59-38   treasurer.

59-39     5.  The money received from the tax imposed pursuant to

59-40   subsection 4 must be retained by the county, or remitted to a city or

59-41   general improvement district in the county. The money received by

59-42   a county, city or general improvement district pursuant to this

59-43   section must only be used to pay the cost of:

59-44     (a) The acquisition of land in fee simple for development and

59-45   use as open-space land;

60-1      (b) The acquisition of the development rights of land identified

60-2  as open-space land;

60-3      (c) The creation of a trust fund for the acquisition of land or

60-4   development rights of land pursuant to paragraphs (a) and (b);

60-5      (d) The principal and interest on notes, bonds or other

60-6   obligations issued by the county, city or general improvement

60-7   district for the acquisition of land or development rights of land

60-8   pursuant to paragraphs (a) and (b); or

60-9      (e) Any combination of the uses set forth in paragraphs (a) to

60-10   (d), inclusive.

60-11     6.  The money received from the tax imposed pursuant to this

60-12   section and any applicable penalty or interest must not be used for

60-13   any neighborhood or community park or facility.

60-14     7.  Any money used for the purposes described in this section

60-15   must be used in a manner:

60-16     (a) That is consistent with the provisions of the open-space plan

60-17   adopted pursuant to NRS 376A.020; and

60-18     (b) That provides an equitable allocation of the money among

60-19   the county and the incorporated cities within the county.

60-20     Sec. 142.  NRS 376A.040 is hereby amended to read as

60-21   follows:

60-22      376A.040  1.  In addition to all other taxes imposed on the

60-23   revenues from retail sales, a board of county commissioners of a

60-24   county whose population is 100,000 or more but less than 400,000,

60-25   may by ordinance, but not as in a case of emergency, impose a tax

60-26   at the rate of up to 1/4 of 1 percent of the gross receipts of any

60-27   retailer from the sale of all tangible personal property sold at retail,

60-28   or stored, used or otherwise consumed in the county, after receiving

60-29   the approval of a majority of the registered voters of the county

60-30   voting on the question at a primary, general or special election. The

60-31   question may be combined with questions submitted pursuant to

60-32   NRS [375.025, 376A.050 and 376A.070 or any combination

60-33   thereof.] 376A.050 or 376A.070, or both.

60-34     2.  If a county imposes a sales tax pursuant to this section and

60-35   NRS 376A.050, the combined additional sales tax must not exceed

60-36   1/4 of 1 percent. A tax imposed pursuant to this section applies

60-37   throughout the county, including incorporated cities in the county.

60-38     3.  Before the election may occur, an open-space plan must be

60-39   adopted by the board of county commissioners pursuant to NRS

60-40   376A.020 and the adopted open-space plan must be endorsed by

60-41   resolution by the city council of each incorporated city within the

60-42   county.

60-43     4.  All fees, taxes, interest and penalties imposed and all

60-44   amounts of tax required to be paid pursuant to this section must be

60-45   paid to the Department of Taxation in the form of remittances

60-46   payable to the Department of Taxation. The Department of

60-47   Taxation

61-1  shall deposit the payments with the State Treasurer for credit to the

61-2  Sales and Use Tax Account in the State General Fund. The State

61-3   Controller, acting upon the collection data furnished by the

61-4   Department of Taxation, shall transfer monthly all fees, taxes,

61-5   interest and penalties collected during the preceding month to the

61-6   Intergovernmental Fund and remit the money to the county

61-7   treasurer.

61-8      5.  The money received from the tax imposed pursuant to

61-9   subsection 4 must be retained by the county, or remitted to a city or

61-10   general improvement district in the county. The money received by

61-11   a county, city or general improvement district pursuant to this

61-12   section must only be used to pay the cost of:

61-13     (a) The acquisition of land in fee simple for development and

61-14   use as open-space land;

61-15     (b) The acquisition of the development rights of land identified

61-16   as open-space land;

61-17     (c) The creation of a trust fund for the acquisition of land or

61-18   development rights of land pursuant to paragraphs (a) and (b);

61-19     (d) The principal and interest on notes, bonds or other

61-20   obligations issued by the county, city or general improvement

61-21   district for the acquisition of land or development rights of land

61-22   pursuant to paragraphs (a) and (b); or

61-23     (e) Any combination of the uses set forth in paragraphs (a) to

61-24   (d), inclusive.

61-25     6.  The money received from the tax imposed pursuant to this

61-26   section and any applicable penalty or interest must not be used for

61-27   any neighborhood or community park or facility.

61-28     7.  Any money used for the purposes described in this section

61-29   must be used in a manner:

61-30     (a) That is consistent with the provisions of the open-space plan

61-31   adopted pursuant to NRS 376A.020; and

61-32     (b) That provides an equitable allocation of the money among

61-33   the county and the incorporated cities within the county.

61-34     Sec. 143.  NRS 376A.050 is hereby amended to read as

61-35   follows:

61-36      376A.050  1.  Except as otherwise provided in subsection 2, in

61-37   addition to all other taxes imposed on the revenues from retail sales,

61-38   a board of county commissioners in each county whose population

61-39   is less than 400,000 may by ordinance, but not as in a case of

61-40   emergency, impose a tax at the rate of up to 1/4 of 1 percent of the

61-41   gross receipts of any retailer from the sale of all tangible personal

61-42   property sold at retail, or stored, used or otherwise consumed in the

61-43   county, after receiving the approval of a majority of the registered

61-44   voters of the county voting on the question at a primary, general or

61-45   special election. The question may be combined with questions

62-1  submitted pursuant to NRS [375.025, 376A.040 and 376A.070 or

62-2  any combination thereof.] 376A.040 or 376A.070, or both.

62-3      2.  If a county imposes a sales tax pursuant to this section and

62-4   NRS 376A.040, the combined additional sales tax must not exceed

62-5   1/4 of 1 percent. A tax imposed pursuant to this section applies

62-6   throughout the county, including incorporated cities in the county.

62-7      3.  Before the election occurs, an open-space plan must be

62-8   adopted by the board of county commissioners pursuant to NRS

62-9   376A.020 and the adopted open-space plan must be endorsed by

62-10   resolution by the city council of each incorporated city in the

62-11   county.

62-12     4.  All fees, taxes, interest and penalties imposed and all

62-13   amounts of tax required to be paid pursuant to this section must be

62-14   paid to the Department of Taxation in the form of remittances

62-15   payable to the Department of Taxation. The Department of

62-16   Taxation shall deposit the payments with the State Treasurer for

62-17   credit to the Sales and Use Tax Account in the State General Fund.

62-18   The State Controller, acting upon the collection data furnished by

62-19   the Department of Taxation, shall transfer monthly all fees, taxes,

62-20   interest and penalties collected during the preceding month to the

62-21   Intergovernmental Fund and remit the money to the county

62-22   treasurer.

62-23     Sec. 144.  NRS 376A.050 is hereby amended to read as

62-24   follows:

62-25      376A.050  1.  Except as otherwise provided in subsection 2, in

62-26   addition to all other taxes imposed on the revenues from retail sales,

62-27   a board of county commissioners in each county whose population

62-28   is 100,000 or more but less than 400,000, may by ordinance, but

62-29   not as in a case of emergency, impose a tax at the rate of up to 1/4

62-30   of 1 percent of the gross receipts of any retailer from the sale of all

62-31   tangible personal property sold at retail, or stored, used or otherwise

62-32   consumed in the county, after receiving the approval of a majority

62-33   of the registered voters of the county voting on the question at a

62-34   primary, general or special election. The question may be combined

62-35   with questions submitted pursuant to NRS [375.025, 376A.040 and

62-36   376A.070 or any combination thereof.] 376A.040 or 376A.070, or

62-37   both.

62-38     2.  If a county imposes a sales tax pursuant to this section and

62-39   NRS 376A.040, the combined additional sales tax must not exceed

62-40   1/4 of 1 percent. A tax imposed pursuant to this section applies

62-41   throughout the county, including incorporated cities in the county.

62-42     3.  Before the election occurs, an open-space plan must be

62-43   adopted by the board of county commissioners pursuant to NRS

62-44   376A.020 and the adopted open-space plan must be endorsed by

62-45   resolution by the city council of each incorporated city in the

62-46   county.

63-1      4.  All fees, taxes, interest and penalties imposed and all

63-2  amounts of tax required to be paid pursuant to this section must be

63-3   paid to the Department of Taxation in the form of remittances

63-4   payable to the Department of Taxation. The Department of

63-5   Taxation shall deposit the payments with the State Treasurer for

63-6   credit to the Sales and Use Tax Account in the State General Fund.

63-7   The State Controller, acting upon the collection data furnished by

63-8   the Department of Taxation, shall transfer monthly all fees, taxes,

63-9   interest and penalties collected during the preceding month to the

63-10   Intergovernmental Fund and remit the money to the county

63-11   treasurer.

63-12     Sec. 145.  NRS 376A.070 is hereby amended to read as

63-13   follows:

63-14      376A.070  1.  The board of county commissioners in a county

63-15   whose population is less than 400,000 may levy an ad valorem tax

63-16   at the rate of up to 1 cent on each $100 of assessed valuation upon

63-17   all taxable property in the county after receiving the approval of a

63-18   majority of the registered voters of the county voting on the

63-19   question at a primary, general or special election. The question may

63-20   be combined with questions submitted pursuant to NRS [375.025,

63-21   376A.040 and 376A.050 or any combination thereof.] 376A.040 or

63-22   376A.050, or both. A tax imposed pursuant to this section applies

63-23   throughout the county, including incorporated cities in the county.

63-24     2.  The Department of Taxation shall add an amount equal to

63-25   the rate of any tax imposed pursuant to this section multiplied by

63-26   the total assessed valuation of the county to the allowed revenue

63-27   from taxes ad valorem of the county.

63-28     3.  Before the tax is imposed, an open-space plan must be

63-29   adopted by the board of county commissioners pursuant to NRS

63-30   376A.020 and the adopted open-space plan must be endorsed by

63-31   resolution by the city council of each incorporated city within the

63-32   county.

63-33     Sec. 146.  NRS 376A.070 is hereby amended to read as

63-34   follows:

63-35      376A.070  1.  The board of county commissioners in a county

63-36   whose population is 100,000 or more but less than 400,000, may

63-37   levy an ad valorem tax at the rate of up to 1 cent on each $100 of

63-38   assessed valuation upon all taxable property in the county after

63-39   receiving the approval of a majority of the registered voters of the

63-40   county voting on the question at a primary, general or special

63-41   election. The question may be combined with questions submitted

63-42   pursuant to NRS [375.025, 376A.040 and 376A.050 or any

63-43   combination thereof.] 376A.040 or 376A.050, or both. A tax

63-44   imposed pursuant to this section applies throughout the county,

63-45   including incorporated cities in the county.

64-1      2.  The Department of Taxation shall add an amount equal to

64-2  the rate of any tax imposed pursuant to this section multiplied by the

64-3   total assessed valuation of the county to the allowed revenue from

64-4   taxes ad valorem of the county.

64-5      3.  Before the tax is imposed, an open-space plan must be

64-6   adopted by the board of county commissioners pursuant to NRS

64-7   376A.020 and the adopted open-space plan must be endorsed by

64-8   resolution by the city council of each incorporated city within the

64-9   county.

64-10     Sec. 147.  NRS 78.150 is hereby amended to read as follows:

64-11      78.150  1.  A corporation organized pursuant to the laws of

64-12   this state shall, on or before the first day of the second month after

64-13   the filing of its articles of incorporation with the Secretary of State,

64-14   file with the Secretary of State a list, on a form furnished by him,

64-15   containing:

64-16     (a) The name of the corporation;

64-17     (b) The file number of the corporation, if known;

64-18     (c) The names and titles of the president, secretary, treasurer and

64-19   of all the directors of the corporation;

64-20     (d) The mailing or street address, either residence or business, of

64-21   each officer and director listed, following the name of the officer or

64-22   director;

64-23     (e) The name and street address of the resident agent of the

64-24   corporation; and

64-25     (f) The signature of an officer of the corporation certifying that

64-26   the list is true, complete and accurate.

64-27     2.  The corporation shall annually thereafter, on or before the

64-28   last day of the month in which the anniversary date of incorporation

64-29   occurs in each year, file with the Secretary of State, on a form

64-30   furnished by him, an annual list containing all of the information

64-31   required in subsection 1.

64-32     3.  Each list required by subsection 1 or 2 must be accompanied

64-33   by a declaration under penalty of perjury that the corporation has

64-34   complied with the provisions of [chapter 364A of NRS.] section

64-35   108 of this act.

64-36     4.  Upon filing the list required by:

64-37     (a) Subsection 1, the corporation shall pay to the Secretary of

64-38   State a fee of $165.

64-39     (b) Subsection 2, the corporation shall pay to the Secretary of

64-40   State a fee of $85.

64-41     5.  The Secretary of State shall, 60 days before the last day for

64-42   filing each annual list required by subsection 2, cause to be mailed

64-43   to each corporation which is required to comply with the provisions

64-44   of NRS 78.150 to 78.185, inclusive, and which has not become

64-45   delinquent, a notice of the fee due pursuant to subsection 4 and a

64-46   reminder to file the annual list required by subsection 2. Failure of

65-1  any corporation to receive a notice or form does not excuse it from

65-2  the penalty imposed by law.

65-3      6.  If the list to be filed pursuant to the provisions of subsection

65-4   1 or 2 is defective in any respect or the fee required by subsection 4

65-5   or 8 is not paid, the Secretary of State may return the list for

65-6   correction or payment.

65-7      7.  An annual list for a corporation not in default which is

65-8   received by the Secretary of State more than 60 days before its due

65-9   date shall be deemed an amended list for the previous year and

65-10   must be accompanied by a fee of $85 for filing. A payment

65-11   submitted pursuant to this subsection does not satisfy the

65-12   requirements of subsection 2 for the year to which the due date is

65-13   applicable.

65-14     8.  If the corporation is an association as defined in NRS

65-15   116.110315, the Secretary of State shall not accept the filing

65-16   required by this section unless it is accompanied by evidence of the

65-17   payment of the fee required to be paid pursuant to NRS 116.31155

65-18   that is provided to the association pursuant to subsection 4 of that

65-19   section.

65-20     Sec. 148.  NRS 80.110 is hereby amended to read as follows:

65-21      80.110  1.  Each foreign corporation doing business in this

65-22   state shall, on or before the first day of the second month after the

65-23   filing of its certificate of corporate existence with the Secretary of

65-24   State, and annually thereafter on or before the last day of the month

65-25   in which the anniversary date of its qualification to do business in

65-26   this state occurs in each year, file with the Secretary of State a list,

65-27   on a form furnished by him, that contains:

65-28     (a) The names of its president, secretary and treasurer or their

65-29   equivalent, and all of its directors;

65-30     (b) A designation of its resident agent in this state; and

65-31     (c) The signature of an officer of the corporation.

65-32  Each list filed pursuant to this subsection must be accompanied by a

65-33   declaration under penalty of perjury that the foreign corporation has

65-34   complied with the provisions of [chapter 364A of NRS.] section

65-35   108 of this act.

65-36     2.  Upon filing:

65-37     (a) The initial list required by subsection 1, the corporation shall

65-38   pay to the Secretary of State a fee of $165.

65-39     (b) Each annual list required by subsection 1, the corporation

65-40   shall pay to the Secretary of State a fee of $85.

65-41     3.  The Secretary of State shall, 60 days before the last day for

65-42   filing each annual list required by subsection 1, cause to be mailed

65-43   to each corporation required to comply with the provisions of NRS

65-44   80.110 to 80.170, inclusive, which has not become delinquent, the

65-45   blank forms to be completed and filed with him. Failure of any

65-46   corporation to receive the forms does not excuse it from the penalty

65-47   imposed by the provisions of NRS 80.110 to 80.170, inclusive.

66-1      4.  An annual list for a corporation not in default which is

66-2  received by the Secretary of State more than 60 days before its due

66-3   date shall be deemed an amended list for the previous year and does

66-4   not satisfy the requirements of subsection 1 for the year to which

66-5   the due date is applicable.

66-6      Sec. 149.  NRS 86.263 is hereby amended to read as follows:

66-7      86.263  1.  A limited-liability company shall, on or before the

66-8   first day of the second month after the filing of its articles of

66-9   organization with the Secretary of State, file with the Secretary of

66-10   State, on a form furnished by him, a list that contains:

66-11     (a) The name of the limited-liability company;

66-12     (b) The file number of the limited-liability company, if known;

66-13     (c) The names and titles of all of its managers or, if there is no

66-14   manager, all of its managing members;

66-15     (d) The mailing or street address, either residence or business, of

66-16   each manager or managing member listed, following the name of

66-17   the manager or managing member;

66-18     (e) The name and street address of the resident agent of the

66-19   limited-liability company; and

66-20     (f) The signature of a manager or managing member of the

66-21   limited-liability company certifying that the list is true, complete

66-22   and accurate.

66-23     2.  The limited-liability company shall annually thereafter, on

66-24   or before the last day of the month in which the anniversary date of

66-25   its organization occurs, file with the Secretary of State, on a form

66-26   furnished by him, an amended list containing all of the information

66-27   required in subsection 1. If the limited-liability company has had no

66-28   changes in its managers or, if there is no manager, its managing

66-29   members, since its previous list was filed, no amended list need be

66-30   filed if a manager or managing member of the limited-liability

66-31   company certifies to the Secretary of State as a true and accurate

66-32   statement that no changes in the managers or managing members

66-33   have occurred.

66-34     3.  Each list required by subsection 1 and each list or

66-35   certification required by subsection 2 must be accompanied by a

66-36   declaration under penalty of perjury that the limited-liability

66-37   company has complied with the provisions of [chapter 364A of

66-38   NRS.] section 108 of this act.

66-39     4.  Upon filing:

66-40     (a) The initial list required by subsection 1, the limited-liability

66-41   company shall pay to the Secretary of State a fee of $165.

66-42     (b) Each annual list required by subsection 2 or certifying that

66-43   no changes have occurred, the limited-liability company shall pay

66-44   to the Secretary of State a fee of $85.

66-45     5.  The Secretary of State shall, 60 days before the last day for

66-46   filing each list required by subsection 2, cause to be mailed to each

67-1  limited-liability company required to comply with the provisions of

67-2  this section, which has not become delinquent, a notice of the fee

67-3   due under subsection 4 and a reminder to file a list required by

67-4   subsection 2 or a certification of no change. Failure of any company

67-5   to receive a notice or form does not excuse it from the penalty

67-6   imposed by law.

67-7      6.  If the list to be filed pursuant to the provisions of subsection

67-8   1 or 2 is defective or the fee required by subsection 4 is not paid,

67-9   the Secretary of State may return the list for correction or payment.

67-10     7.  An annual list for a limited-liability company not in default

67-11   received by the Secretary of State more than 60 days before its due

67-12   date shall be deemed an amended list for the previous year.

67-13     Sec. 150.  NRS 87.510 is hereby amended to read as follows:

67-14      87.510  1.  A registered limited-liability partnership shall, on

67-15   or before the first day of the second month after the filing of its

67-16   certificate of registration with the Secretary of State, and annually

67-17   thereafter on or before the last day of the month in which the

67-18   anniversary date of the filing of its certificate of registration with

67-19   the Secretary of State occurs, file with the Secretary of State, on a

67-20   form furnished by him, a list that contains:

67-21     (a) The name of the registered limited-liability partnership;

67-22     (b) The file number of the registered limited-liability

67-23   partnership, if known;

67-24     (c) The names of all of its managing partners;

67-25     (d) The mailing or street address, either residence or business, of

67-26   each managing partner;

67-27     (e) The name and street address of the resident agent of the

67-28   registered limited-liability partnership; and

67-29     (f) The signature of a managing partner of the registered limited

67-30  -liability partnership certifying that the list is true, complete and

67-31   accurate.

67-32  Each list filed pursuant to this subsection must be accompanied by a

67-33   declaration under penalty of perjury that the registered limited

67-34  -liability partnership has complied with the provisions of [chapter

67-35   364A of NRS.] section 108 of this act.

67-36     2.  Upon filing:

67-37     (a) The initial list required by subsection 1, the registered

67-38   limited-liability partnership shall pay to the Secretary of State a fee

67-39   of $165.

67-40     (b) Each annual list required by subsection 1, the registered

67-41   limited-liability partnership shall pay to the Secretary of State a fee

67-42   of $85.

67-43     3.  The Secretary of State shall, at least 60 days before the last

67-44   day for filing each annual list required by subsection 1, cause to be

67-45   mailed to the registered limited-liability partnership a notice of the

67-46   fee due pursuant to subsection 2 and a reminder to file the annual

68-1  list required by subsection 1. The failure of any registered limited-

68-2  liability partnership to receive a notice or form does not excuse it

68-3   from complying with the provisions of this section.

68-4      4.  If the list to be filed pursuant to the provisions of subsection

68-5   1 is defective, or the fee required by subsection 2 is not paid, the

68-6   Secretary of State may return the list for correction or payment.

68-7      5.  An annual list that is filed by a registered limited-liability

68-8   partnership which is not in default more than 60 days before it is

68-9   due shall be deemed an amended list for the previous year and does

68-10   not satisfy the requirements of subsection 1 for the year to which

68-11   the due date is applicable.

68-12     Sec. 151.  NRS 88.395 is hereby amended to read as follows:

68-13      88.395  1.  A limited partnership shall, on or before the first

68-14   day of the second month after the filing of its certificate of limited

68-15   partnership with the Secretary of State, and annually thereafter on

68-16   or before the last day of the month in which the anniversary date of

68-17   the filing of its certificate of limited partnership occurs, file with the

68-18   Secretary of State, on a form furnished by him, a list that contains:

68-19     (a) The name of the limited partnership;

68-20     (b) The file number of the limited partnership, if known;

68-21     (c) The names of all of its general partners;

68-22     (d) The mailing or street address, either residence or business, of

68-23   each general partner;

68-24     (e) The name and street address of the resident agent of the

68-25   limited partnership; and

68-26     (f) The signature of a general partner of the limited partnership

68-27   certifying that the list is true, complete and accurate.

68-28  Each list filed pursuant to this subsection must be accompanied by a

68-29   declaration under penalty of perjury that the limited partnership has

68-30   complied with the provisions of [chapter 364A of NRS.] section

68-31   108 of this act.

68-32     2.  Upon filing:

68-33     (a) The initial list required by subsection 1, the limited

68-34   partnership shall pay to the Secretary of State a fee of $165.

68-35     (b) Each annual list required by subsection 1, the limited

68-36   partnership shall pay to the Secretary of State a fee of $85.

68-37     3.  The Secretary of State shall, 60 days before the last day for

68-38   filing each annual list required by subsection 1, cause to be mailed

68-39   to each limited partnership required to comply with the provisions

68-40   of this section which has not become delinquent a notice of the fee

68-41   due pursuant to the provisions of subsection 2 and a reminder to file

68-42   the annual list. Failure of any limited partnership to receive a notice

68-43   or form does not excuse it from the penalty imposed by

68-44  NRS 88.400.

69-1      4.  If the list to be filed pursuant to the provisions of subsection

69-2  1 is defective or the fee required by subsection 2 is not paid, the

69-3   Secretary of State may return the list for correction or payment.

69-4      5.  An annual list for a limited partnership not in default that is

69-5   received by the Secretary of State more than 60 days before its due

69-6   date shall be deemed an amended list for the previous year and does

69-7   not satisfy the requirements of subsection 1 for the year to which

69-8   the due date is applicable.

69-9      6.  A filing made pursuant to this section does not satisfy the

69-10   provisions of NRS 88.355 and may not be substituted for filings

69-11   submitted pursuant to NRS 88.355.

69-12     Sec. 152.  NRS 88A.600 is hereby amended to read as follows:

69-13      88A.600  1.  A business trust formed pursuant to this chapter

69-14   shall, on or before the first day of the second month after the filing

69-15   of its certificate of trust with the Secretary of State, and annually

69-16   thereafter on or before the last day of the month in which the

69-17   anniversary date of the filing of its certificate of trust with the

69-18   Secretary of State occurs, file with the Secretary of State, on a form

69-19   furnished by him, a list signed by at least one trustee that contains

69-20   the name and mailing address of its resident agent and at least one

69-21   trustee. Each list filed pursuant to this subsection must be

69-22   accompanied by a declaration under penalty of perjury that the

69-23   business trust has complied with the provisions of [chapter 364A of

69-24   NRS.] section 108 of this act.

69-25     2.  Upon filing:

69-26     (a) The initial list required by subsection 1, the business trust

69-27   shall pay to the Secretary of State a fee of $165.

69-28     (b) Each annual list required by subsection 1, the business trust

69-29   shall pay to the Secretary of State a fee of $85.

69-30     3.  The Secretary of State shall, 60 days before the last day for

69-31   filing each annual list required by subsection 1, cause to be mailed

69-32   to each business trust which is required to comply with the

69-33   provisions of NRS 88A.600 to 88A.660, inclusive, and which has

69-34   not become delinquent, the blank forms to be completed and filed

69-35   with him. Failure of a business trust to receive the forms does not

69-36   excuse it from the penalty imposed by law.

69-37     4.  An annual list for a business trust not in default which is

69-38   received by the Secretary of State more than 60 days before its due

69-39   date shall be deemed an amended list for the previous year.

69-40     Sec. 153. NRS 89.250 is hereby amended to read as follows:

69-41      89.250  1.  Except as otherwise provided in subsection 2, a

69-42   professional association shall, on or before the first day of the

69-43   second month after the filing of its articles of association with the

69-44   Secretary of State, and annually thereafter on or before the last day

69-45   of the month in which the anniversary date of its organization

69-46   occurs in each year, furnish a statement to the Secretary of State

69-47   showing

70-1  the names and residence addresses of all members and employees in

70-2  the association and certifying that all members and employees are

70-3   licensed to render professional service in this state.

70-4      2.  A professional association organized and practicing pursuant

70-5   to the provisions of this chapter and NRS 623.349 shall, on or

70-6   before the first day of the second month after the filing of its

70-7   articles of association with the Secretary of State, and annually

70-8   thereafter on or before the last day of the month in which the

70-9   anniversary date of its organization occurs in each year, furnish a

70-10   statement to the Secretary of State:

70-11     (a) Showing the names and residence addresses of all members

70-12   and employees of the association who are licensed or otherwise

70-13   authorized by law to render professional service in this state;

70-14     (b) Certifying that all members and employees who render

70-15   professional service are licensed or otherwise authorized by law to

70-16   render professional service in this state; and

70-17     (c) Certifying that all members who are not licensed to render

70-18   professional service in this state do not render professional service

70-19   on behalf of the association except as authorized by law.

70-20     3.  Each statement filed pursuant to this section must be:

70-21     (a) Made on a form prescribed by the Secretary of State and

70-22   must not contain any fiscal or other information except that

70-23   expressly called for by this section.

70-24     (b) Signed by the chief executive officer of the association.

70-25     (c) Accompanied by a declaration under penalty of perjury that

70-26   the professional association has complied with the provisions of

70-27   [chapter 364A of NRS.] section 108 of this act.

70-28     4.  Upon filing:

70-29     (a) The initial statement required by this section, the association

70-30   shall pay to the Secretary of State a fee of $165.

70-31     (b) Each annual statement required by this section, the

70-32   association shall pay to the Secretary of State a fee of $85.

70-33     5.  As used in this section, “signed” means to have executed or

70-34   adopted a name, word or mark, including, without limitation, an

70-35   electronic signature as defined in NRS 719.100, with the present

70-36   intention to authenticate a document.

70-37     Sec. 154.  Chapter 218 of NRS is hereby amended by adding

70-38   thereto the provisions set forth as sections 155 to 160, inclusive, of

70-39   this act.

70-40     Sec. 155.  As used in sections 155 to 160, inclusive, of this

70-41   act, “Committee” means the Legislative Committee on Taxation,

70-42   Public Revenue and Tax Policy.

70-43     Sec. 156.  1.  There is hereby established a Legislative

70-44   Committee on Taxation, Public Revenue and Tax Policy

70-45   consisting of:

71-1      (a) The Speaker of the Assembly, or a member of the Assembly

71-2  designated by the Speaker of the Assembly;

71-3      (b) The Minority Leader of the Assembly, or a member of the

71-4   Assembly designated by the Minority Leader of the Assembly;

71-5      (c) The Majority Leader of the Senate, or a member of the

71-6   Senate designated by the Majority Leader of the Senate;

71-7      (d) The Minority Leader of the Senate, or a member of the

71-8   Senate designated by the Minority Leader of the Senate;

71-9      (e) Two members appointed by the Speaker of the Assembly

71-10   who were members of the Assembly Committee on Taxation

71-11   during the immediately preceding legislative session; and

71-12     (f) Two members appointed by the Majority Leader of the

71-13   Senate who were members of the Senate Committee on Taxation

71-14   during the immediately preceding legislative session.

71-15     2.  The members of the Committee shall elect a Chairman and

71-16   Vice Chairman from among their members. The Chairman must

71-17   be elected from one house of the Legislature and the Vice

71-18   Chairman from the other house. After the initial election of a

71-19   Chairman and Vice Chairman, each of those officers holds office

71-20   for a term of 2 years commencing on July 1 of each odd

71-21  -numbered year. If a vacancy occurs in the Chairmanship or Vice

71-22   Chairmanship, the members of the Committee shall elect a

71-23   replacement for the remainder of the unexpired term.

71-24     3.  Any member of the Committee who is not a candidate for

71-25   reelection or who is defeated for reelection continues to serve

71-26   until the convening of the next session of the Legislature.

71-27     4.  Vacancies on the Committee must be filled in the same

71-28   manner as the original appointments.

71-29     Sec. 157.  1.  The members of the Committee shall meet

71-30   throughout each year at the times and places specified by a call of

71-31   the Chairman or a majority of the Committee.

71-32     2.  The Director of the Legislative Counsel Bureau or his

71-33   designee shall act as the nonvoting recording Secretary.

71-34     3.  The Committee shall prescribe regulations for its own

71-35   management and government.

71-36     4.  Except as otherwise provided in subsection 5, five voting

71-37   members of the Committee constitute a quorum.

71-38     5.  Any recommended legislation proposed by the Committee

71-39   must be approved by a majority of the members of the Senate and

71-40   by a majority of the members of the Assembly serving on the

71-41   Committee.

71-42     6.  Except during a regular or special session of the

71-43   Legislature, the members of the Committee are entitled to receive

71-44   the compensation provided for a majority of the members of the

71-45   Legislature during the first 60 days of the preceding regular

71-46   session, the per diem allowance provided for state officers and

72-1  employees generally and the travel expenses provided pursuant to

72-2  NRS 218.2207 for each day or portion of a day of attendance at a

72-3   meeting of the Committee and while engaged in the business of

72-4   the Committee. The salaries and expenses paid pursuant to this

72-5   subsection and the expenses of the Committee must be paid from

72-6   the Legislative Fund.

72-7      Sec. 158.  The Committee may:

72-8      1.  Review and study:

72-9      (a) The specific taxes collected in this state;

72-10     (b) The implementation of any taxes, fees and other methods

72-11   for generating public revenue in this state;

72-12     (c) The impact of any changes to taxes, fees and other methods

72-13   for generating public revenue that result from legislation enacted

72-14   by the Legislature on the residents of this state and on the

72-15   businesses located in this state, doing business in this state or

72-16   considering locating in this state;

72-17     (d) The fiscal effects of any taxes, fees and other methods for

72-18   generating public revenue;

72-19     (e) The impact, if any, on the prices charged to the residents of

72-20   this state from the compounding of various new or increased

72-21   taxes such as the real property transfer tax;

72-22     (f) The beneficial and detrimental effects, if any, of the

72-23   reduction of the tax based on wages for the cost of employee

72-24   health benefits;

72-25     (g) Broad issues of tax policy and fiscal policy relevant to the

72-26   future of the State of Nevada; and

72-27     (h) Any other issues related to taxation, the generation of

72-28   public revenue, tax policy or fiscal policy which affect this state.

72-29     2.  Conduct investigations and hold hearings in connection

72-30   with its powers pursuant to this section.

72-31     3.  Contract with one or more consultants to obtain technical

72-32   advice concerning its review and study.

72-33     4.  Apply for any available grants and accept any gifts, grants

72-34   or donations and use any such gifts, grants or donations to aid the

72-35   Committee in exercising its powers pursuant to this section.

72-36     5.  Request that the Legislative Counsel Bureau assist in the

72-37   research, investigations, hearings, studies and reviews of the

72-38   Committee.

72-39     6.  Recommend to the Legislature, as a result of its review and

72-40   study, any appropriate legislation.

72-41     Sec. 159.  If the Committee conducts investigations or holds

72-42   hearings pursuant to subsection 2 of section 158 of this act:

72-43     1.  The Secretary of the Committee or, in his absence, a

72-44   member designated by the Committee may administer oaths; and

72-45     2.  The Secretary or Chairman of the Committee may cause

72-46   the deposition of witnesses, residing either within or outside of

72-47   this

73-1  state, to be taken in the manner prescribed by rule of court for

73-2  taking depositions in civil actions in the district courts.

73-3      Sec. 160.  Each witness who appears before the Committee by

73-4   its order, except a state officer or employee, is entitled to receive

73-5   for his attendance the fees and mileage provided for witnesses in

73-6   civil cases in the courts of record of this state. The fees and

73-7   mileage must be audited and paid upon the presentation of proper

73-8   claims sworn to by the witness and approved by the Secretary and

73-9   Chairman of the Committee.

73-10     Sec. 161.  NRS 218.53883 is hereby amended to read as

73-11   follows:

73-12      218.53883  1.  The Committee shall:

73-13     (a) Review the laws relating to the exemptions from and the

73-14   distribution of revenue generated by state and local taxes. In

73-15   conducting the review, the Committee [may] :

73-16         (1) May consider the purposes for which the various state

73-17   and local taxes were imposed, the actual use of the revenue

73-18   collected from the various state and local taxes , and any relief to

73-19   the taxpayers from the burden of the various state and local taxes

73-20   that may result from any possible recommendations of the

73-21   Committee.

73-22         (2) Shall consider the purposes for which various

73-23   exemptions from those taxes were adopted, whether any of those

73-24   exemptions have become obsolete or no longer serve their

73-25   intended purpose, and whether any of those exemptions should be

73-26   repealed.

73-27     (b) Study whether removing the authority of the Board of

73-28   County Commissioners of Washoe County to impose a certain

73-29   additional governmental services tax is a prudent act which is in the

73-30   best interests of this state.

73-31     2.  In conducting its review of the laws relating to the

73-32   exemptions from and the distribution of revenue generated by state

73-33   and local taxes, the Committee may review:

73-34     (a) The exemptions and distribution of the revenue from:

73-35         (1) The local school support tax imposed by chapter 374 of

73-36   NRS;

73-37         (2) The tax on aviation fuel and motor vehicle fuel imposed

73-38   by or pursuant to chapter 365 of NRS;

73-39         (3) The tax on intoxicating liquor imposed by chapter 369 of

73-40   NRS;

73-41         (4) The tax on fuel imposed pursuant to chapter 373 of NRS;

73-42         (5) The tax on tobacco imposed by chapter 370 of NRS;

73-43         (6) The governmental services tax imposed by or pursuant to

73-44   chapter 371 of NRS;

73-45         (7) The tax imposed on gaming licensees by or pursuant to

73-46   chapter 463 of NRS;

73-47         (8) Property taxes imposed pursuant to chapter 361 of NRS;

74-1          (9) The tax on the transfer of real property imposed by or

74-2  pursuant to chapter 375 of NRS; and

74-3          (10) Any other state or local tax.

74-4      (b) The proper crediting of gasoline tax revenue if the collection

74-5   is moved to the terminal rack level.

74-6      3.  The Committee may:

74-7      (a) Conduct investigations and hold hearings in connection with

74-8   its review and study;

74-9      (b) Contract with one or more consultants to obtain technical

74-10   advice concerning the study conducted pursuant to NRS 218.53884;

74-11     (c) Apply for any available grants and accept any gifts, grants or

74-12   donations and use any such gifts, grants or donations to aid the

74-13   committee in carrying out its duties pursuant to this chapter;

74-14     (d) Direct the Legislative Counsel Bureau to assist in its

74-15   research, investigations, review and study; and

74-16     (e) Recommend to the Legislature, as a result of its review and

74-17   study, any appropriate legislation.

74-18     Sec. 162.  NRS 233B.039 is hereby amended to read as

74-19   follows:

74-20      233B.039  1.  The following agencies are entirely exempted

74-21   from the requirements of this chapter:

74-22     (a) The Governor.

74-23     (b) The Department of Corrections.

74-24     (c) The University and Community College System of Nevada.

74-25     (d) The Office of the Military.

74-26     (e) [The] Except as otherwise provided in section 80 of this act,

74-27   the State Gaming Control Board.

74-28     (f) The Nevada Gaming Commission.

74-29     (g) The Welfare Division of the Department of Human

74-30   Resources.

74-31     (h) The Division of Health Care Financing and Policy of the

74-32   Department of Human Resources.

74-33     (i) The State Board of Examiners acting pursuant to chapter 217

74-34   of NRS.

74-35     (j) Except as otherwise provided in NRS 533.365, the Office of

74-36   the State Engineer.

74-37     (k) The Division of Industrial Relations of the Department of

74-38   Business and Industry acting to enforce the provisions of

74-39  NRS 618.375.

74-40     (l) The Administrator of the Division of Industrial Relations of

74-41   the Department of Business and Industry in establishing and

74-42   adjusting the schedule of fees and charges for accident benefits

74-43   pursuant to subsection 2 of NRS 616C.260.

74-44     (m) The Board to Review Claims in adopting resolutions to

74-45   carry out its duties pursuant to NRS 590.830.

75-1      2.  Except as otherwise provided in subsection 5 and NRS

75-2  391.323, the Department of Education, the Board of the Public

75-3   Employees’ Benefits Program and the Commission on Professional

75-4   Standards in Education are subject to the provisions of this chapter

75-5   for the purpose of adopting regulations but not with respect to any

75-6   contested case.

75-7      3.  The special provisions of:

75-8      (a) Chapter 612 of NRS for the distribution of regulations by

75-9   and the judicial review of decisions of the Employment Security

75-10   Division of the Department of Employment, Training and

75-11   Rehabilitation;

75-12     (b) Chapters 616A to 617, inclusive, of NRS for the

75-13   determination of contested claims;

75-14     (c) Chapter 703 of NRS for the judicial review of decisions of

75-15   the Public Utilities Commission of Nevada;

75-16     (d) Chapter 91 of NRS for the judicial review of decisions of the

75-17   Administrator of the Securities Division of the Office of the

75-18   Secretary of State; and

75-19     (e) NRS 90.800 for the use of summary orders in contested

75-20   cases,

75-21  prevail over the general provisions of this chapter.

75-22     4.  The provisions of NRS 233B.122, 233B.124, 233B.125 and

75-23   233B.126 do not apply to the Department of Human Resources in

75-24   the adjudication of contested cases involving the issuance of letters

75-25   of approval for health facilities and agencies.

75-26     5.  The provisions of this chapter do not apply to:

75-27     (a) Any order for immediate action, including, but not limited

75-28   to, quarantine and the treatment or cleansing of infected or infested

75-29   animals, objects or premises, made under the authority of the State

75-30   Board of Agriculture, the State Board of Health or any other agency

75-31   of this state in the discharge of a responsibility for the preservation

75-32   of human or animal health or for insect or pest control;

75-33     (b) An extraordinary regulation of the State Board of Pharmacy

75-34   adopted pursuant to NRS 453.2184; or

75-35     (c) A regulation adopted by the State Board of Education

75-36   pursuant to NRS 392.644 or 394.1694.

75-37     6.  The State Board of Parole Commissioners is subject to the

75-38   provisions of this chapter for the purpose of adopting regulations

75-39   but not with respect to any contested case.

75-40     Sec. 163.  NRS 244.335 is hereby amended to read as follows:

75-41      244.335  1.  Except as otherwise provided in subsection 2, the

75-42   board of county commissioners may:

75-43     (a) Regulate all character of lawful trades, callings, industries,

75-44   occupations, professions and business conducted in its county

75-45   outside of the limits of incorporated cities and towns.

76-1      (b) Except as otherwise provided in NRS 244.3359 and 576.128,

76-2  fix, impose and collect a license tax for revenue or for regulation, or

76-3   for both revenue and regulation, on such trades, callings, industries,

76-4   occupations, professions and business.

76-5      2.  The county license boards have the exclusive power in their

76-6   respective counties to regulate entertainers employed by an

76-7   entertainment by referral service and the business of conducting a

76-8   dancing hall, escort service, entertainment by referral service or

76-9   gambling game or device permitted by law, outside of an

76-10   incorporated city. The county license boards may fix, impose and

76-11   collect license taxes for revenue or for regulation, or for both

76-12   revenue and regulation, on such employment and businesses.

76-13     3.  No license to engage in any type of business may be granted

76-14   unless the applicant for the license signs an affidavit affirming that

76-15   the business has complied with the provisions of [chapter 364A of

76-16   NRS.] section 108 of this act. The county license board shall

76-17   provide upon request an application for a business license pursuant

76-18   to [chapter 364A of NRS.] section 108 of this act.

76-19     4.  No license to engage in business as a seller of tangible

76-20   personal property may be granted unless the applicant for the

76-21   license presents written evidence that:

76-22     (a) The Department of Taxation has issued or will issue a permit

76-23   for this activity, and this evidence clearly identifies the business by

76-24   name; or

76-25     (b) Another regulatory agency of the State has issued or will

76-26   issue a license required for this activity.

76-27     5.  Any license tax levied for the purposes of NRS 244.3358 or

76-28   244A.597 to 244A.655, inclusive, constitutes a lien upon the real

76-29   and personal property of the business upon which the tax was

76-30   levied until the tax is paid. The lien has the same priority as a lien

76-31   for general taxes. The lien must be enforced in the following

76-32   manner:

76-33     (a) By recording in the office of the county recorder, within 6

76-34   months after the date on which the tax became delinquent or was

76-35   otherwise determined to be due and owing, a notice of the tax lien

76-36   containing the following:

76-37         (1) The amount of tax due and the appropriate year;

76-38         (2) The name of the record owner of the property;

76-39         (3) A description of the property sufficient for identification;

76-40   and

76-41         (4) A verification by the oath of any member of the board of

76-42   county commissioners or the county fair and recreation board; and

76-43     (b) By an action for foreclosure against the property in the same

76-44   manner as an action for foreclosure of any other lien, commenced

76-45   within 2 years after the date of recording of the notice of the tax

76-46   lien, and accompanied by appropriate notice to other lienholders.

77-1      6.  The board of county commissioners may delegate the

77-2  authority to enforce liens from taxes levied for the purposes of NRS

77-3   244A.597 to 244A.655, inclusive, to the county fair and recreation

77-4   board. If the authority is so delegated, the board of county

77-5   commissioners shall revoke or suspend the license of a business

77-6   upon certification by the county fair and recreation board that the

77-7   license tax has become delinquent, and shall not reinstate the

77-8   license until the tax is paid. Except as otherwise provided in NRS

77-9   244.3357, all information concerning license taxes levied by an

77-10   ordinance authorized by this section or other information

77-11   concerning the business affairs or operation of any licensee

77-12   obtained as a result of the payment of such license taxes or as the

77-13   result of any audit or examination of the books by any authorized

77-14   employee of a county fair and recreation board of the county for

77-15   any license tax levied for the purpose of NRS 244A.597 to

77-16   244A.655, inclusive, is confidential and must not be disclosed by

77-17   any member, officer or employee of the county fair and recreation

77-18   board or the county imposing the license tax unless the disclosure is

77-19   authorized by the affirmative action of a majority of the members

77-20   of the appropriate county fair and recreation board. Continuing

77-21   disclosure may be so authorized under an agreement with the

77-22   Department of Taxation for the exchange of information concerning

77-23   taxpayers.

77-24     Sec. 164.  NRS 268.095 is hereby amended to read as follows:

77-25      268.095  1.  The city council or other governing body of each

77-26   incorporated city in this state, whether organized under general law

77-27   or special charter, may:

77-28     (a) Except as otherwise provided in NRS 268.0968 and 576.128,

77-29   fix, impose and collect for revenues or for regulation, or both, a

77-30   license tax on all character of lawful trades, callings, industries,

77-31   occupations, professions and businesses conducted within its

77-32   corporate limits.

77-33     (b) Assign the proceeds of any one or more of such license taxes

77-34   to the county within which the city is situated for the purpose or

77-35   purposes of making the proceeds available to the county:

77-36         (1) As a pledge as additional security for the payment of any

77-37   general obligation bonds issued pursuant to NRS 244A.597 to

77-38   244A.655, inclusive;

77-39         (2) For redeeming any general obligation bonds issued

77-40   pursuant to NRS 244A.597 to 244A.655, inclusive;

77-41         (3) For defraying the costs of collecting or otherwise

77-42   administering any such license tax so assigned, of the county fair

77-43   and recreation board and of officers, agents and employees hired

77-44   thereby, and of incidentals incurred thereby;

77-45         (4) For operating and maintaining recreational facilities

77-46   under the jurisdiction of the county fair and recreation board;

78-1          (5) For improving, extending and bettering recreational

78-2  facilities authorized by NRS 244A.597 to 244A.655, inclusive; and

78-3          (6) For constructing, purchasing or otherwise acquiring such

78-4   recreational facilities.

78-5      (c) Pledge the proceeds of any tax imposed on the revenues from

78-6   the rental of transient lodging pursuant to this section for the

78-7   payment of any general or special obligations issued by the city for

78-8   a purpose authorized by the laws of this state.

78-9      (d) Use the proceeds of any tax imposed pursuant to this section

78-10   on the revenues from the rental of transient lodging:

78-11         (1) To pay the principal, interest or any other indebtedness

78-12   on any general or special obligations issued by the city pursuant to

78-13   the laws of this state;