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ê2009 Statutes of Nevada, Page 2045 (Chapter 381, AB 146)ê

 

      (a) Has complied with the provisions of [NRS 360.780;] sections 6 to 18, inclusive, of this act; and

      (b) Acknowledges that pursuant to NRS 239.330 , it is a category C felony to knowingly offer any false or forged instrument for filing in the Office of the Secretary of State.

      3.  Upon filing:

      (a) The initial list required by this section, the foreign business trust shall pay to the Secretary of State a fee of $125.

      (b) Each annual list required by this section, the foreign business trust shall pay to the Secretary of State a fee of $125.

      4.  If a trustee of a foreign business trust resigns and the resignation is not reflected on the annual or amended list of trustees, the foreign business trust or the resigning trustee shall pay to the Secretary of State a fee of $75 to file the resignation.

      5.  The Secretary of State shall, 90 days before the last day for filing each annual list required by subsection 1, cause to be mailed to each foreign business trust which is required to comply with the provisions of NRS 88A.732 to 88A.738, inclusive, and which has not become delinquent, the blank forms to be completed and filed with him. Failure of any foreign business trust to receive the forms does not excuse it from the penalty imposed by the provisions of NRS 88A.732 to 88A.738, inclusive.

      6.  If the list to be filed pursuant to the provisions of subsection 1 is defective or the fee required by subsection 3 is not paid, the Secretary of State may return the list for correction or payment.

      7.  An annual list for a foreign business trust not in default which is received by the Secretary of State more than 90 days before its due date shall be deemed an amended list for the previous year and does not satisfy the requirements of subsection 1 for the year to which the due date is applicable.

      Sec. 32.  NRS 89.250 is hereby amended to read as follows:

      89.250  1.  Except as otherwise provided in subsection 2, a professional association shall, on or before the last day of the first month after the filing of its articles of association with the Secretary of State, and annually thereafter on or before the last day of the month in which the anniversary date of its organization occurs in each year, file with the Secretary of State a list showing the names and addresses, either residence or business, of all members and employees in the professional association and certifying that all members and employees are licensed to render professional service in this State.

      2.  A professional association organized and practicing pursuant to the provisions of this chapter and NRS 623.349 shall, on or before the last day of the first month after the filing of its articles of association with the Secretary of State, and annually thereafter on or before the last day of the month in which the anniversary date of its organization occurs in each year, file with the Secretary of State a list:

      (a) Showing the names and addresses, either residence or business, of all members and employees of the professional association who are licensed or otherwise authorized by law to render professional service in this State;

      (b) Certifying that all members and employees who render professional service are licensed or otherwise authorized by law to render professional service in this State; and

 


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ê2009 Statutes of Nevada, Page 2046 (Chapter 381, AB 146)ê

 

      (c) Certifying that all members who are not licensed to render professional service in this State do not render professional service on behalf of the professional association except as authorized by law.

      3.  Each list filed pursuant to this section must be:

      (a) Made on a form furnished by the Secretary of State and must not contain any fiscal or other information except that expressly called for by this section.

      (b) Signed by the chief executive officer of the professional association.

      (c) Accompanied by a declaration under penalty of perjury that the professional association:

            (1) Has complied with the provisions of [NRS 360.780;] sections 6 to 18, inclusive, of this act; and

            (2) Acknowledges that pursuant to NRS 239.330, it is a category C felony to knowingly offer any false or forged instrument for filing in the Office of the Secretary of State.

      4.  Upon filing:

      (a) The initial list required by this section, the professional association shall pay to the Secretary of State a fee of $125.

      (b) Each annual list required by this section, the professional association shall pay to the Secretary of State a fee of $125.

      Sec. 33.  NRS 244.335 is hereby amended to read as follows:

      244.335  1.  Except as otherwise provided in subsections 2, 3 and 4, a board of county commissioners may:

      (a) Except as otherwise provided in NRS 244.331 to 244.3345, inclusive, 598D.150 and 640C.100, regulate all character of lawful trades, callings, industries, occupations, professions and business conducted in its county outside of the limits of incorporated cities and towns.

      (b) Except as otherwise provided in NRS 244.3359 and 576.128, fix, impose and collect a license tax for revenue or for regulation, or for both revenue and regulation, on such trades, callings, industries, occupations, professions and business.

      2.  The county license boards have the exclusive power in their respective counties to regulate entertainers employed by an entertainment by referral service and the business of conducting a dancing hall, escort service, entertainment by referral service or gambling game or device permitted by law, outside of an incorporated city. The county license boards may fix, impose and collect license taxes for revenue or for regulation, or for both revenue and regulation, on such employment and businesses.

      3.  A board of county commissioners shall not require that a person who is licensed as a contractor pursuant to chapter 624 of NRS obtain more than one license to engage in the business of contracting or pay more than one license tax related to engaging in the business of contracting, regardless of the number of classifications or subclassifications of licensing for which the person is licensed pursuant to chapter 624 of NRS.

      4.  The board of county commissioners or county license board shall not require a person to obtain a license or pay a license tax on the sole basis that the person is a professional. No license to engage in any type of business may be granted unless the applicant for the license signs an affidavit affirming that the business has complied with the provisions of [NRS 360.780.] sections 6 to 18, inclusive, of this act. The county license board shall provide upon request an application for a business license pursuant to [NRS 360.780.]

 


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ê2009 Statutes of Nevada, Page 2047 (Chapter 381, AB 146)ê

 

[NRS 360.780.] sections 6 to 18, inclusive, of this act. As used in this subsection, “professional” means a person who:

      (a) Holds a license, certificate, registration, permit or similar type of authorization issued by a regulatory body as defined in NRS 622.060, or who is regulated pursuant to the Nevada Supreme Court Rules; and

      (b) Practices his profession for any type of compensation as an employee.

      5.  No license to engage in business as a seller of tangible personal property may be granted unless the applicant for the license presents written evidence that:

      (a) The Department of Taxation has issued or will issue a permit for this activity, and this evidence clearly identifies the business by name; or

      (b) Another regulatory agency of the State has issued or will issue a license required for this activity.

      6.  Any license tax levied for the purposes of NRS 244.3358 or 244A.597 to 244A.655, inclusive, constitutes a lien upon the real and personal property of the business upon which the tax was levied until the tax is paid. The lien has the same priority as a lien for general taxes. The lien must be enforced:

      (a) By recording in the office of the county recorder, within 6 months after the date on which the tax became delinquent or was otherwise determined to be due and owing, a notice of the tax lien containing the following:

            (1) The amount of tax due and the appropriate year;

            (2) The name of the record owner of the property;

            (3) A description of the property sufficient for identification; and

            (4) A verification by the oath of any member of the board of county commissioners or the county fair and recreation board; and

      (b) By an action for foreclosure against the property in the same manner as an action for foreclosure of any other lien, commenced within 2 years after the date of recording of the notice of the tax lien, and accompanied by appropriate notice to other lienholders.

      7.  The board of county commissioners may delegate the authority to enforce liens from taxes levied for the purposes of NRS 244A.597 to 244A.655, inclusive, to the county fair and recreation board. If the authority is so delegated, the board of county commissioners shall revoke or suspend the license of a business upon certification by the county fair and recreation board that the license tax has become delinquent, and shall not reinstate the license until the tax is paid. Except as otherwise provided in NRS 239.0115 and 244.3357, all information concerning license taxes levied by an ordinance authorized by this section or other information concerning the business affairs or operation of any licensee obtained as a result of the payment of such license taxes or as the result of any audit or examination of the books by any authorized employee of a county fair and recreation board of the county for any license tax levied for the purpose of NRS 244A.597 to 244A.655, inclusive, is confidential and must not be disclosed by any member, officer or employee of the county fair and recreation board or the county imposing the license tax unless the disclosure is authorized by the affirmative action of a majority of the members of the appropriate county fair and recreation board. Continuing disclosure may be so authorized under an agreement with the Department of Taxation or Secretary of State for the exchange of information concerning taxpayers.

 


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ê2009 Statutes of Nevada, Page 2048 (Chapter 381, AB 146)ê

 

      Sec. 34.  NRS 268.095 is hereby amended to read as follows:

      268.095  1.  Except as otherwise provided in subsection 4, the city council or other governing body of each incorporated city in this State, whether organized under general law or special charter, may:

      (a) Except as otherwise provided in subsection 2 and NRS 268.0968 and 576.128, fix, impose and collect for revenues or for regulation, or both, a license tax on all character of lawful trades, callings, industries, occupations, professions and businesses conducted within its corporate limits.

      (b) Assign the proceeds of any one or more of such license taxes to the county within which the city is situated for the purpose or purposes of making the proceeds available to the county:

            (1) As a pledge as additional security for the payment of any general obligation bonds issued pursuant to NRS 244A.597 to 244A.655, inclusive;

            (2) For redeeming any general obligation bonds issued pursuant to NRS 244A.597 to 244A.655, inclusive;

            (3) For defraying the costs of collecting or otherwise administering any such license tax so assigned, of the county fair and recreation board and of officers, agents and employees hired thereby, and of incidentals incurred thereby;

            (4) For operating and maintaining recreational facilities under the jurisdiction of the county fair and recreation board;

            (5) For improving, extending and bettering recreational facilities authorized by NRS 244A.597 to 244A.655, inclusive; and

            (6) For constructing, purchasing or otherwise acquiring such recreational facilities.

      (c) Pledge the proceeds of any tax imposed on the revenues from the rental of transient lodging pursuant to this section for the payment of any general or special obligations issued by the city for a purpose authorized by the laws of this State.

      (d) Use the proceeds of any tax imposed pursuant to this section on the revenues from the rental of transient lodging:

            (1) To pay the principal, interest or any other indebtedness on any general or special obligations issued by the city pursuant to the laws of this State;

            (2) For the expense of operating or maintaining, or both, any facilities of the city; and

            (3) For any other purpose for which other money of the city may be used.

      2.  The city council or other governing body of an incorporated city shall not require that a person who is licensed as a contractor pursuant to chapter 624 of NRS obtain more than one license to engage in the business of contracting or pay more than one license tax related to engaging in the business of contracting, regardless of the number of classifications or subclassifications of licensing for which the person is licensed pursuant to chapter 624 of NRS.

      3.  The proceeds of any tax imposed pursuant to this section that are pledged for the repayment of general obligations may be treated as “pledged revenues” for the purposes of NRS 350.020.

      4.  The city council or other governing body of an incorporated city shall not require a person to obtain a license or pay a license tax on the sole basis that the person is a professional. No license to engage in any type of business may be granted unless the applicant for the license signs an affidavit affirming that the business has complied with the provisions of [NRS 360.780.]

 


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ê2009 Statutes of Nevada, Page 2049 (Chapter 381, AB 146)ê

 

[NRS 360.780.] sections 6 to 18, inclusive, of this act. The city licensing agency shall provide upon request an application for a business license pursuant to [NRS 360.780.] sections 6 to 18, inclusive, of this act. As used in this subsection, “professional” means a person who:

      (a) Holds a license, certificate, registration, permit or similar type of authorization issued by a regulatory body as defined in NRS 622.060, or who is regulated pursuant to the Nevada Supreme Court Rules; and

      (b) Practices his profession for any type of compensation as an employee.

      5.  No license to engage in business as a seller of tangible personal property may be granted unless the applicant for the license presents written evidence that:

      (a) The Department of Taxation has issued or will issue a permit for this activity, and this evidence clearly identifies the business by name; or

      (b) Another regulatory agency of the State has issued or will issue a license required for this activity.

      6.  Any license tax levied under the provisions of this section constitutes a lien upon the real and personal property of the business upon which the tax was levied until the tax is paid. The lien has the same priority as a lien for general taxes. The lien must be enforced:

      (a) By recording in the office of the county recorder, within 6 months following the date on which the tax became delinquent or was otherwise determined to be due and owing, a notice of the tax lien containing the following:

            (1) The amount of tax due and the appropriate year;

            (2) The name of the record owner of the property;

            (3) A description of the property sufficient for identification; and

            (4) A verification by the oath of any member of the board of county commissioners or the county fair and recreation board; and

      (b) By an action for foreclosure against such property in the same manner as an action for foreclosure of any other lien, commenced within 2 years after the date of recording of the notice of the tax lien, and accompanied by appropriate notice to other lienholders.

      7.  The city council or other governing body of each incorporated city may delegate the power and authority to enforce such liens to the county fair and recreation board. If the authority is so delegated, the governing body shall revoke or suspend the license of a business upon certification by the board that the license tax has become delinquent, and shall not reinstate the license until the tax is paid. Except as otherwise provided in NRS 239.0115 and 268.0966, all information concerning license taxes levied by an ordinance authorized by this section or other information concerning the business affairs or operation of any licensee obtained as a result of the payment of those license taxes or as the result of any audit or examination of the books of the city by any authorized employee of a county fair and recreation board for any license tax levied for the purpose of NRS 244A.597 to 244A.655, inclusive, is confidential and must not be disclosed by any member, official or employee of the county fair and recreation board or the city imposing the license tax unless the disclosure is authorized by the affirmative action of a majority of the members of the appropriate county fair and recreation board. Continuing disclosure may be so authorized under an agreement with the Department of Taxation or the Secretary of State for the exchange of information concerning taxpayers.

 


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ê2009 Statutes of Nevada, Page 2050 (Chapter 381, AB 146)ê

 

      8.  The powers conferred by this section are in addition and supplemental to, and not in substitution for, and the limitations imposed by this section do not affect the powers conferred by, any other law. No part of this section repeals or affects any other law or any part thereof, it being intended that this section provide a separate method of accomplishing its objectives, and not an exclusive one.

      Sec. 35.  NRS 360.760 is hereby amended to read as follows:

      360.760  As used in NRS 360.760 to [360.798,] 360.796, inclusive, unless the context otherwise requires, the words and terms defined in NRS [360.765 to 360.775, inclusive,] 360.767, 360.773 and 360.774 have the meanings ascribed to them in those sections.

      Sec. 36.  NRS 360.773 is hereby amended to read as follows:

      360.773  “State business license” means the business license required pursuant to [NRS 360.780.] sections 6 to 18, inclusive, of this act.

      Sec. 37.  NRS 360.780 is hereby amended to read as follows:

      360.780  [1.  Except as otherwise provided in subsection 7, a person shall not conduct a business in this State unless he has a state business license issued by the Department.

      2.  An application for a state business license must:

      (a) Be made upon a form prescribed by the Department;

      (b) Set forth the name under which the applicant transacts or intends to transact business and the location of his place or places of business;

      (c) Be accompanied by a fee of $100; and

      (d) Include any other information that the Department deems necessary.

      3.  The application must be signed by:

      (a) The owner, if the business is owned by a natural person;

      (b) A member or partner, if the business is owned by an association or partnership; or

      (c) An officer or some other person specifically authorized to sign the application, if the business is owned by a corporation.

      4.  If the application is signed pursuant to paragraph (c) of subsection 3, written evidence of the signer’s authority must be attached to the application.

      5.  The state business license required to be obtained pursuant to this section is in addition to any license to conduct business that must be obtained from the local jurisdiction in which the business is being conducted.

      6.  For the purposes of NRS 360.760 to 360.798, inclusive, a person shall be deemed to conduct a business in this State if a business for which the person is responsible:

      (a) Is organized pursuant to title 7 of NRS, other than a business organized pursuant to chapter 82 or 84 of NRS;

      (b) Has an office or other base of operations in this State; or

      (c) Pays wages or other remuneration to a natural person who performs in this State any of the duties for which he is paid.

      7.]  A person who takes part in an exhibition held in this State for a purpose related to the conduct of a business is not required to obtain a state business license specifically for that event if the operator of the facility where the exhibition is held pays the licensing fee on behalf of that person pursuant to NRS 360.787.

      Sec. 38.  NRS 360.790 is hereby amended to read as follows:

      360.790  The Department shall deposit all money it receives pursuant to NRS 360.760 to [360.798,] 360.796, inclusive, in the State Treasury for credit to the State General Fund.

 


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ê2009 Statutes of Nevada, Page 2051 (Chapter 381, AB 146)ê

 

      Sec. 39.  NRS 360.795 is hereby amended to read as follows:

      360.795  1.  Except as otherwise provided in this section and NRS 239.0115 and 360.250, the records and files of the Department concerning the administration of NRS 360.760 to [360.798,] 360.796, inclusive, are confidential and privileged. The Department, and any employee of the Department engaged in the administration of NRS 360.760 to [360.798,] 360.796, inclusive, or charged with the custody of any such records or files, shall not disclose any information obtained from those records or files. Neither the Department nor any employee of the Department may be required to produce any of the records, files and information for the inspection of any person or for use in any action or proceeding.

      2.  The records and files of the Department concerning the administration of NRS 360.760 to [360.798,] 360.796, inclusive, are not confidential and privileged in the following cases:

      (a) Testimony by a member or employee of the Department and production of records, files and information on behalf of the Department or a person in any action or proceeding pursuant to the provisions of this chapter if that testimony or the records, files or information, or the facts shown thereby, are directly involved in the action or proceeding.

      (b) Delivery to a person or his authorized representative of a copy of any document filed by the person pursuant to NRS 360.760 to [360.798,] 360.796, inclusive.

      (c) Publication of statistics so classified as to prevent the identification of a particular business or document.

      (d) Exchanges of information with the Internal Revenue Service in accordance with compacts made and provided for in such cases.

      (e) Disclosure in confidence to the Governor or his agent in the exercise of the Governor’s general supervisory powers, or to any person authorized to audit the accounts of the Department in pursuance of an audit, or to the Attorney General or other legal representative of the State in connection with an action or proceeding pursuant to this chapter, or to any agency of this or any other state charged with the administration or enforcement of laws relating to workers’ compensation, unemployment compensation, public assistance, taxation, labor or gaming.

      (f) Exchanges of information pursuant to subsection 3.

      (g) Disclosure of information concerning whether or not a person conducting a business in this State has a state business license.

      3.  The Nevada Tax Commission may agree with any county fair and recreation board or the governing body of any county, city or town for the continuing exchange of information concerning taxpayers.

      4.  The Executive Director shall periodically, as he deems appropriate, but not less often than annually, transmit to the Administrator of the Division of Industrial Relations of the Department of Business and Industry a list of the businesses of which he has a record. The list must include the mailing address of the business as reported to the Department.

      Sec. 40.  NRS 372.220 is hereby amended to read as follows:

      372.220  1.  Every retailer who sells tangible personal property for storage, use or other consumption in this State shall register with the Department and give:

      (a) The name and address of all agents operating in this State.

      (b) The location of all distribution or sales houses or offices or other places of business in this State.

      (c) Such other information as the Department may require.

 


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ê2009 Statutes of Nevada, Page 2052 (Chapter 381, AB 146)ê

 

      2.  Every business that purchases tangible personal property for storage, use or other consumption in this State shall, at the time the business obtains a business license pursuant to [NRS 360.780,] sections 6 to 18, inclusive, of this act, register with the Department on a form prescribed by the Department. As used in this section, “business” has the meaning ascribed to it in [NRS 360.765.] section 7 of this act.

      Sec. 41.  NRS 459.3824 is hereby amended to read as follows:

      459.3824  1.  The owner or operator of a facility shall pay to the Division an annual fee based on the fiscal year. The annual fee for each facility is the sum of a base fee set by the State Environmental Commission and any additional fee imposed by the Commission pursuant to subsection 2. The annual fee must be prorated and may not be refunded.

      2.  The State Environmental Commission may impose an additional fee upon the owner or operator of a facility in an amount determined by the Commission to be necessary to enable the Division to carry out its duties pursuant to NRS 459.380 to 459.3874, inclusive, and any regulations adopted pursuant thereto. The additional fee must be based on a graduated schedule adopted by the Commission which takes into consideration the quantity of hazardous substances located at each facility.

      3.  After the payment of the initial annual fee, the Division shall send the owner or operator of a facility a bill in July for the annual fee for the fiscal year then beginning which is based on the applicable reports for the preceding year.

      4.  The State Environmental Commission may modify the amount of the annual fee required pursuant to this section and the timing for payment of the annual fee:

      (a) To include consideration of any fee paid to the Division for a permit to construct a new process or commence operation of a new process pursuant to NRS 459.3829; and

      (b) If any regulations adopted pursuant to NRS 459.380 to 459.3874, inclusive, require such a modification.

      5.  The owner or operator of a facility shall submit, with any payment required by this section, the business license number assigned by the [Department of Taxation] Secretary of State upon compliance by the owner with [NRS 360.780.] the provisions of sections 6 to 18, inclusive, of this act.

      6.  All fees fines, penalties and other money collected pursuant to NRS 459.380 to 459.3874, inclusive, and any regulations adopted pursuant thereto, other than a fine collected pursuant to subsection 3 of NRS 459.3834, must be deposited with the State Treasurer for credit to the Fund for Precaution Against Chemical Accidents, which is hereby created as a special revenue fund. All interest earned on the money in the Fund must be credited to the Fund.

      Sec. 42.  NRS 616B.679 is hereby amended to read as follows:

      616B.679  1.  Each application must include:

      (a) The applicant’s name and title of his position with the employee leasing company.

      (b) The applicant’s age, place of birth and social security number.

      (c) The applicant’s address.

      (d) The business address of the employee leasing company.

      (e) The business address of the registered agent of the employee leasing company, if the applicant is not the registered agent.

      (f) If the applicant is a:

 


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ê2009 Statutes of Nevada, Page 2053 (Chapter 381, AB 146)ê

 

            (1) Partnership, the name of the partnership and the name, address, age, social security number and title of each partner.

            (2) Corporation, the name of the corporation and the name, address, age, social security number and title of each officer of the corporation.

      (g) Proof of:

            (1) Compliance with the provisions of [NRS 360.780.] sections 6 to 18, inclusive, of this act.

            (2) The payment of any premiums for industrial insurance required by chapters 616A to 617, inclusive, of NRS.

            (3) The payment of contributions or payments in lieu of contributions required by chapter 612 of NRS.

            (4) Insurance coverage for any benefit plan from an insurer authorized pursuant to title 57 of NRS that is offered by the employee leasing company to its employees.

      (h) Any other information the Administrator requires.

      2.  Each application must be notarized and signed under penalty of perjury:

      (a) If the applicant is a sole proprietorship, by the sole proprietor.

      (b) If the applicant is a partnership, by each partner.

      (c) If the applicant is a corporation, by each officer of the corporation.

      3.  An applicant shall submit to the Administrator any change in the information required by this section within 30 days after the change occurs. The Administrator may revoke the certificate of registration of an employee leasing company which fails to comply with the provisions of NRS 616B.670 to 616B.697, inclusive.

      4.  If an insurer cancels an employee leasing company’s policy, the insurer shall immediately notify the Administrator in writing. The notice must comply with the provisions of NRS 687B.310 to 687B.355, inclusive, and must be served personally on or sent by first-class mail or electronic transmission to the Administrator.

      Sec. 43.  Chapter 719 of NRS is hereby amended by adding thereto a new section to read as follows:

      The Secretary of State may require a governmental agency of this State or a governmental agency of a political subdivision of this State, as a condition of participation in the state business portal established pursuant to sections 2, 3 and 4 of this act, to send and accept electronic records and electronic signatures to and from other persons and otherwise create, generate, communicate, store, process, use and rely upon electronic records and electronic signatures.

      Sec. 44.  NRS 719.350 is hereby amended to read as follows:

      719.350  1.  Except as otherwise provided in subsection 6 of NRS 719.290 [,] and section 43 of this act, each governmental agency of this state shall determine whether, and the extent to which, it will send and accept electronic records and electronic signatures to and from other persons and otherwise create, generate, communicate, store, process, use and rely upon electronic records and electronic signatures.

      2.  [To] Except as otherwise provided in section 43 of this act, to the extent that a governmental agency uses electronic records and electronic signatures under subsection 1, the governmental agency, giving due consideration to security, may specify:

 


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ê2009 Statutes of Nevada, Page 2054 (Chapter 381, AB 146)ê

 

      (a) The manner and format in which the electronic records must be created, generated, sent, communicated, received and stored and the systems established for those purposes;

      (b) If electronic records must be signed by electronic means, the type of electronic signature required, the manner and format in which the electronic signature must be affixed to the electronic record, and the identity of, or criteria that must be met by, any third party used by a person filing a document to facilitate the process;

      (c) Processes and procedures as appropriate to ensure adequate preservation, disposition, integrity, security, confidentiality and auditability of electronic records; and

      (d) Any other required attributes for electronic records which are specified for corresponding nonelectronic records or reasonably necessary under the circumstances.

      3.  Except as otherwise provided in subsection 6 of NRS 719.290 [,] and section 43 of this act, the provisions of this chapter do not require a governmental agency of this state to use or permit the use of electronic records or electronic signatures.

      Sec. 45.  NRS 360.765, 360.775, 360.782, 360.784 and 360.798 are hereby repealed.

      Sec. 45.5.  1.  There is hereby appropriated from the State General Fund to the Interim Finance Committee the sum of $6,520,349 for allocation to the Secretary of State to design and implement the state business portal established pursuant to sections 2, 3 and 4 of this act. Money appropriated pursuant to this section may only be allocated by the Interim Finance Committee upon submittal of a detailed plan and budget developed by the Secretary of State.

      2.  Any remaining balance of the appropriation made by subsection 1 to the Interim Finance Committee must not be committed for expenditure after June 30, 2011, by the entity to which the appropriation is made or any entity to which money from the appropriation is granted or otherwise transferred in any manner, and any portion of the appropriated money remaining must not be spent for any purpose after September 16, 2011, by either the entity to which the money was appropriated or the entity to which the money was subsequently granted or transferred, and must be reverted to the State General Fund on or before September 16, 2011.

      Sec. 46.  1.  Except as otherwise provided in subsection 2, a person who holds a state business license which was issued pursuant to NRS 360.760 to 360.798, inclusive, before October 1, 2009, and which is not expired or revoked is not required to obtain a state business license pursuant to sections 6 to 18, inclusive, of this act until the expiration of his state business license issued pursuant to NRS 360.760 to 360.798. inclusive.

      2.  If a person who holds a state business license which was issued pursuant to NRS 360.760 to 360.798, inclusive, before October 1, 2009, and which is not expired or revoked is an entity that is required to file an annual list with the Secretary of State pursuant to title 7 of NRS, the person is not required to obtain a state business license pursuant to sections 6 to 18, inclusive, of this act until the expiration of the state business license issued pursuant to NRS 360.760 to 360.798, inclusive, unless the entity is required to file the annual list pursuant to title 7 of NRS before the expiration of the state business license issued pursuant to NRS 360.760 to 360.798, inclusive, in which case the person is required to obtain a state business license pursuant to sections 6 to 18, inclusive, of this act at the time of filing the annual list.

 


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ê2009 Statutes of Nevada, Page 2055 (Chapter 381, AB 146)ê

 

pursuant to sections 6 to 18, inclusive, of this act at the time of filing the annual list. The amount of the fee for obtaining the state business license pursuant to sections 6 to 18, inclusive, of this act must be prorated to reflect credit for the period remaining before expiration of the state business license issued pursuant to NRS 360.760 to 360.798, inclusive.

      Sec. 46.5.  Notwithstanding the provisions of this act, no penalty, late fee or interest charge may be imposed against any person for any failure to comply with the provisions of this act which occurs before January 1, 2010.

      Sec. 47.  1.  This section and section 45.5 of this act become effective upon passage and approval.

      2.  Sections 1 to 45, inclusive, 46 and 46.5 of this act become effective:

      (a) Upon passage and approval for the purposes of adopting regulations and performing any other preparatory actions that are necessary to carry out the provisions of this act; and

      (b) On October 1, 2009, for all other purposes.

________

 

CHAPTER 382, AB 246

Assembly Bill No. 246–Assemblymen Bobzien, Smith, Ohrenschall; Aizley, Carpenter, Grady, Kirkpatrick, Munford, Segerblom, Settelmeyer and Spiegel

 

Joint Sponsors: Senators Parks, Hardy; and Lee

 

CHAPTER 382

 

AN ACT relating to wildlife; providing for the issuance of an apprentice hunting license; prohibiting an apprentice hunter from hunting in this State unless he is accompanied and directly supervised by a mentor hunter; providing an exception from requirements concerning the completion of a course in the responsibilities of hunters; requiring the Board of Wildlife Commissioners to establish a program for the issuance of additional big game tags to be known as “Dream Tags”; authorizing the Board to establish an additional kind of drawing for the existing allotment of big game tags and wild turkey tags; providing a penalty; and providing other matters properly relating thereto.

 

[Veto Overridden. Date Filed: June 1, 2009]

 

Legislative Counsel’s Digest:

      Existing law authorizes the Department of Wildlife to issue licenses to hunt and fish in Nevada. (Chapter 502 of NRS) Section 3 of this bill provides for the issuance of an apprentice hunting license to a person who: (1) is 12 years of age or older; (2) has not previously been issued a hunting license in this State, another state or a Canadian province; and (3) except for the requirement of completing a course of instruction in the responsibilities of hunters, is otherwise qualified to obtain a hunting license. Section 3 prohibits the Department from imposing a fee for the issuance of an apprentice hunting license but requires the applicant or mentor hunter to pay any service fees required by a license agent pursuant to NRS 502.040, the habitat conservation fee required by NRS 502.242 and any transaction fee if he conducts an online transaction with the Department. Section 3 also provides that it is unlawful for an apprentice hunter to hunt in this State unless he is accompanied and directly supervised by a mentor hunter who is 18 years of age or older and licensed to hunt in this State.

 


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ê2009 Statutes of Nevada, Page 2056 (Chapter 382, AB 246)ê

 

supervised by a mentor hunter who is 18 years of age or older and licensed to hunt in this State. A violation of this provision is a misdemeanor. (NRS 501.385) In addition, section 3 provides that the mentor hunter must: (1) ensure that the apprentice hunter safely handles and operates his firearm or weapon and complies with all applicable laws and regulations regarding hunting and the use of firearms; and (2) maintain close visual and verbal contact with, provide adequate direction to and maintain the ability readily to assume control of any firearm or weapon from the apprentice hunter.

      Existing law requires a person to complete a course of instruction in the responsibilities of hunters before obtaining a hunting license in this State. (NRS 502.330) Sections 3 and 11 of this bill provide an exception from this requirement for a person who applies for an apprentice hunting license.

      Under existing law, the Board of Wildlife Commissioners is authorized to provide for the issuance of big game tags for the hunting of big game mammals in this State. (Chapter 502 of NRS) Section 4 of this bill requires the Commission to establish a program for the issuance of additional big game tags each year to be known as “Dream Tags.” A tax-exempt nonprofit organization established through the Community Foundation of Western Nevada which has as its principal purpose the preservation, protection, management or restoration of wildlife and its habitat may purchase such Dream Tags from the Department as are authorized by the Commission at prices established by the Commission. The nonprofit organization must agree to award the tags by raffle through a private entity acting as its agent that is approved by the Department. All money received by the Department for Dream Tags must be deposited with the State Treasurer for credit to the Wildlife Account in the State General Fund. All money received by the nonprofit organization from the proceeds of the Dream Tag raffle, less certain costs, must be used for the preservation, protection, management or restoration of wildlife and its habitat, as determined by the Advisory Board on Dream Tags which is created by section 6 of this bill. Section 5 of this bill requires that a person must purchase a resource enhancement stamp to be eligible to participate in the Dream Tag raffle.

      Section 7 of this bill provides that the provisions of chapter 462 of NRS, which provides for the administration of charitable lotteries by the State Gaming Control Board and the Nevada Gaming Commission, do not apply to the distribution of any tags issued pursuant to chapter 502 of NRS, regardless of the manner in which the tags are distributed or the entity that distributes the tags.

      Existing law authorizes the Board of Wildlife Commissioners to accept sealed bids for or auction not more than 15 big game tags and not more than 5 wild turkey tags each year. (NRS 502.250) Section 10 of this bill authorizes the Commission to award all or a portion of those tags through a Silver State Tag Drawing. Section 10 provides that the amount of the fee for processing an application for a Silver State Tag must not be less than $15 or more than $50, as determined by regulations adopted by the Commission. Section 10 also provides that any money received from the application fee for the drawing, except for a certain amount of money for the costs of administering the drawing and the return of fees, must be deposited into the Wildlife Heritage Trust Account in the State General Fund.

 

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN

SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

 

      Section 1.  NRS 501.3575 is hereby amended to read as follows:

      501.3575  1.  The Wildlife Heritage Trust Account is hereby created in the State General Fund. The money in the Account must be used by the Department as provided in this section for:

      (a) The protection, propagation, restoration, transplantation, introduction and management of any game fish, game mammal, game bird or fur-bearing mammal in this State; and

 


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ê2009 Statutes of Nevada, Page 2057 (Chapter 382, AB 246)ê

 

      (b) The management and control of predatory wildlife in this State.

      2.  Except as otherwise provided in NRS 502.250, money received by the Department from:

      (a) A bid, auction , Silver State Tag Drawing or partnership in wildlife drawing conducted pursuant to NRS 502.250; and

      (b) A gift of money made by any person to the Wildlife Heritage Trust Account,

Ê must be deposited with the State Treasurer for credit to the Account.

      3.  The interest and income earned on the money in the Wildlife Heritage Trust Account, after deducting any applicable charges, must be credited to the Account.

      4.  The Department may annually expend from the Wildlife Heritage Trust Account an amount of money not greater than 75 percent of the money deposited in the Account pursuant to subsection 2 during the previous year and the total amount of interest earned on the money in the Account during the previous year. The Commission shall review and approve expenditures from the Account. No money may be expended from the Account without the prior approval of the Commission.

      5.  The Commission shall administer the provisions of this section and may adopt any regulations necessary for that purpose.

      Sec. 2.  Chapter 502 of NRS is hereby amended by adding thereto the provisions set forth as sections 3 to 7, inclusive, of this act.

      Sec. 3.  1.  The Department shall issue an apprentice hunting license to a person who:

      (a) Is 12 years of age or older;

      (b) Has not previously been issued a hunting license by the Department, another state or an agency of a Canadian province, including, without limitation, an apprentice hunting license; and

      (c) Except as otherwise provided in subsection 5, is otherwise qualified to obtain a hunting license in this State.

      2.  Except as otherwise provided in this subsection, the Department shall not impose a fee for the issuance of an apprentice hunting license. For each apprentice hunting license issued, the applicant or the mentor hunter for the applicant shall pay:

      (a) Any service fee required by a license agent pursuant to NRS 502.040;

      (b) The habitat conservation fee required by NRS 502.242; and

      (c) Any transaction fee that is set forth in a contract of this State with a third-party electronic services provider for each online transaction that is conducted with the Department.

      3.  An apprentice hunting license authorizes the apprentice hunter to hunt in this State as provided in this section.

      4.  It is unlawful for an apprentice hunter to hunt in this State unless a mentor hunter accompanies and directly supervises the apprentice hunter at all times during a hunt. During the hunt, the mentor hunter shall ensure that:

      (a) The apprentice hunter safely handles and operates the firearm or weapon used by the apprentice hunter; and

      (b) The apprentice hunter complies with all applicable laws and regulations concerning hunting and the use of firearms.

      5.  A person is not required to complete a course of instruction in the responsibilities of hunters as provided in NRS 502.340 to obtain an apprentice hunting license.

 


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ê2009 Statutes of Nevada, Page 2058 (Chapter 382, AB 246)ê

 

      6.  The issuance of an apprentice hunting license does not:

      (a) Authorize the apprentice hunter to obtain any other hunting license;

      (b) Authorize the apprentice hunter to hunt any animal for which a tag is required pursuant to NRS 502.130; or

      (c) Exempt the apprentice hunter from any requirement of this title.

      7.  The Commission may adopt regulations to carry out the provisions of this section.

      8.  As used in this section:

      (a) “Accompanies and directly supervises” means maintains close visual and verbal contact with, provides adequate direction to and maintains the ability readily to assume control of any firearm or weapon from an apprentice hunter.

      (b) “Apprentice hunter” means a person who obtains an apprentice hunting license pursuant to this section.

      (c) “Mentor hunter” means a person 18 years of age or older who holds a hunting license issued in this State and who accompanies and directly supervises an apprentice hunter. The term does not include a person who holds an apprentice hunting license pursuant to this section.

      Sec. 4.  1.  The Commission shall establish a program for the issuance of additional big game tags each year to be known as “Dream Tags.” The program must provide:

      (a) For the issuance of a Dream Tag to either a resident or nonresident of this State;

      (b) For the issuance of one Dream Tag for each species of big game for which 50 or more tags were available under the quota established for the species by the Commission during the previous year;

      (c) For the sale of Dream Tags to a nonprofit organization pursuant to this section; and

      (d) Such other provisions concerning a Dream Tag as the Commission determines reasonable or necessary in carrying out the program.

      2.  A nonprofit organization established through the Community Foundation of Western Nevada which is exempt from taxation pursuant to 26 U.S.C. § 501(c)(3) and which has as its principal purpose the preservation, protection, management or restoration of wildlife and its habitat may purchase such Dream Tags from the Department as are authorized by the Commission, at prices established by the Commission, subject to the following conditions:

      (a) The nonprofit organization must agree to award the Dream Tags by raffle, with unlimited chances to be sold for $5 each to persons who purchase a resource enhancement stamp pursuant to section 5 of this act.

      (b) The nonprofit organization must agree to enter into a contract with a private entity that is approved by the Department which requires that the private entity agree to act as the agent of the nonprofit organization to sell chances to win a Dream Tag, conduct any required drawing for a Dream Tag and issue a Dream Tag. For the purposes of this paragraph, a private entity that has entered into a contract with the Department pursuant to NRS 502.175 to conduct a drawing and to award and issue tags or permits as established by the Commission shall be deemed to be approved by the Department.

      (c) All money received by the nonprofit organization from the proceeds of the Dream Tag raffle, less the cost of the Dream Tags purchased by the nonprofit organization and any administrative costs charged by the Community Foundation of Western Nevada, must be used for the preservation, protection, management or restoration of wildlife and its habitat, as determined by the Advisory Board on Dream Tags created by section 6 of this act.

 


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ê2009 Statutes of Nevada, Page 2059 (Chapter 382, AB 246)ê

 

nonprofit organization and any administrative costs charged by the Community Foundation of Western Nevada, must be used for the preservation, protection, management or restoration of wildlife and its habitat, as determined by the Advisory Board on Dream Tags created by section 6 of this act.

      3.  All money received by the Department for Dream Tags pursuant to this section must be deposited with the State Treasurer for credit to the Wildlife Account in the State General Fund.

      4.  The Department shall, on or before February 1 of each year, report to the Interim Finance Committee concerning the Dream Tag program, including, without limitation:

      (a) The number of Dream Tags issued during the immediately preceding calendar year;

      (b) The total amount of money paid to the Department for Dream Tags during the immediately preceding calendar year;

      (c) The total amount of money received by the nonprofit organization from the proceeds of the Dream Tag raffle, the amount of such money expended by the nonprofit organization and a description of each project for which the money was spent; and

      (d) Any recommendations of the Department concerning the continuation of the program or necessary legislation.

      5.  As used in this section, “big game tag” means a tag permitting a person to hunt any species of pronghorn antelope, bear, deer, mountain goat, mountain lion, bighorn sheep or elk.

      Sec. 5.  1.  To be eligible to participate in the Dream Tag raffle, a person must purchase a resource enhancement stamp.

      2.  Resource enhancement stamps must be sold for a fee of $10 each by the Department and by persons authorized by the Department to sell the stamps.

      3.  The Department shall determine the form of the stamps.

      Sec. 6.  1.  There is hereby created the Advisory Board on Dream Tags, consisting of the following five members:

      (a) One member appointed by the Governor;

      (b) One member appointed by the Majority Leader of the Senate;

      (c) One member appointed by the Speaker of the Assembly;

      (d) One member appointed by the Advisory Board on Natural Resources; and

      (e) The Vice Chairman of the Commission, who serves as an ex officio member of the Board.

      2.  Each appointed member of the Board must be a resident of this State and, following the initial terms, serves a term of 2 years.

      3.  At its first meeting each year, the members of the Board shall elect a Chairman, who shall serve until the next Chairman is elected. The Board shall meet as necessary at the call of the Chairman.

      4.  A majority of the members of the Board constitutes a quorum for the transaction of business, and a majority of those members present at any meeting is sufficient for any official action taken by the Board.

      5.  While engaged in the business of the Board, to the extent of legislative appropriation, each member of the Board is entitled to receive the per diem allowance and travel expenses provided for state officers and employees generally.

 


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ê2009 Statutes of Nevada, Page 2060 (Chapter 382, AB 246)ê

 

      6.  To the extent of legislative appropriation, the Department shall provide the Board with such staff as is necessary to carry out the duties of the Board.

      7.  The Board shall, in accordance with the requirements of paragraph (c) of subsection 2 of section 4 of this act, determine the appropriate use of money received by a nonprofit organization from the proceeds of a Dream Tag raffle.

      Sec. 7.  The provisions of chapter 462 of NRS do not apply to the distribution of any tags pursuant to this chapter, regardless of the manner in which the tags are distributed or the entity that distributes the tags.

      Sec. 8.  NRS 502.010 is hereby amended to read as follows:

      502.010  1.  A person who hunts or fishes any wildlife without having first procured a license or permit to do so, as provided in this title, is guilty of a misdemeanor, except that:

      (a) A license to hunt or fish is not required of a resident of this State who is under 12 years of age, unless required for the issuance of tags as prescribed in this title or by the regulations of the Commission.

      (b) A license to fish is not required of a nonresident of this State who is under 12 years of age, but the number of fish taken by the nonresident must not exceed 50 percent of the daily creel and possession limits as provided by law.

      (c) Except as otherwise provided in section 3 of this act and subsection 5 or 6 of NRS 202.300, it is unlawful for any child who is under 18 years of age to hunt any wildlife with any firearm, unless the child is accompanied at all times by his parent or guardian or is accompanied at all times by an adult person authorized by his parent or guardian to have control or custody of the child to hunt if the authorized person is also licensed to hunt.

      (d) A child under 12 years of age, whether accompanied by a qualified person or not, shall not hunt big game in the State of Nevada. This section does not prohibit any child from accompanying an adult licensed to hunt.

      (e) The Commission may adopt regulations setting forth:

            (1) The species of wildlife which may be hunted or trapped without a license or permit; or

            (2) The circumstances under which a person may fish without a license, permit or stamp in a lake or pond that is located entirely on private property and is stocked with lawfully acquired fish.

      (f) The Commission may declare one day per year as a day upon which persons may fish without a license to do so.

      2.  This section does not apply to the protection of persons or property from unprotected wildlife on or in the immediate vicinity of home or ranch premises.

      Sec. 9.  NRS 502.040 is hereby amended to read as follows:

      502.040  1.  The Commission shall adopt regulations establishing:

      (a) The procedures for applying to become a license agent.

      (b) The standards to be met by license agents in the performance of their duties.

      (c) The requirements for the furnishing of surety bonds by license agents.

      (d) The manner of remitting money to the Department.

      (e) The manner of accounting for licenses, tags, stamps, permits and other documents received, issued, sold or returned.

 


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ê2009 Statutes of Nevada, Page 2061 (Chapter 382, AB 246)ê

 

Ê A license agent’s authority may be revoked by the Department for his failure to abide by the regulations of the Commission. The agent may appeal to the Commission for reinstatement.

      2.  An application to become a license agent must be accompanied by a fee of $100 for processing the application.

      3.  A license agent designated by the Department is responsible for the correct issuance of all licenses, tags, stamps, permits and other documents entrusted to him and, so far as he is able, for ensuring that no licenses are issued upon the false statement of an applicant. Before issuing any license, the license agent shall satisfy himself of the identity of the applicant and the place of his residence, and may require any applicant to present proof of his identity and residence.

      4.  A license agent is responsible to the Department for the collection of the correct and required fee, for the safeguarding of the money collected by him and for the prompt remission to the Department for deposit in accordance with NRS 501.356 of all money collected. The Department shall furnish to the license agent receipts for all money which he remits to it. A license agent shall furnish a receipt to the Department of all licenses, tags, stamps, permits and other documents which he receives from it.

      5.  For each license, tag, stamp, permit or other document he sells, and each apprentice hunting license he issues pursuant to section 3 of this act, a license agent is entitled to receive a service fee of:

      (a) One dollar for each license, tag, permit or other document, in addition to the fee for the license, tag, permit or other document; and

      (b) Ten cents for each stamp.

      6.  Any person authorized to enforce this chapter may inspect, during the license agent’s normal business hours, any record or document of the agent relating to the issuance of any such license, stamp, tag, permit or other document.

      7.  All money collected by a license agent, except service fees collected pursuant to subsection 5, is public money of the State of Nevada, and the State has a prior claim for the amount of money due it upon all assets of the agent over all creditors, assignees or other claimants. The use of this money for private or business transactions is a misuse of public money and punishable under the laws provided.

      Sec. 10.  NRS 502.250 is hereby amended to read as follows:

      502.250  1.  The amount of the fee that must be charged for the following tags is:

 

Resident deer tag............................................................................... $30

Resident antelope tag.......................................................................... 60

Resident elk tag................................................................................. 120

Resident bighorn sheep tag.............................................................. 120

Resident mountain goat tag............................................................. 120

Resident mountain lion tag................................................................ 25

Nonresident deer tag......................................................................... 240

Nonresident antelope tag................................................................. 300

Nonresident antlered elk tag........................................................ 1,200

Nonresident antlerless elk tag......................................................... 500

Nonresident bighorn sheep tag.................................................... 1,200

Nonresident mountain goat tag.................................................... 1,200

Nonresident mountain lion tag........................................................ 100

 


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ê2009 Statutes of Nevada, Page 2062 (Chapter 382, AB 246)ê

 

      2.  The amount of the fee for other resident or nonresident big game tags must not exceed the highest fee for a resident or nonresident big game tag established pursuant to this section.

      3.  The amount of the fee for a tag determined to be necessary by the Commission for other species pursuant to NRS 502.130 must not exceed the highest fee for a resident or nonresident tag established pursuant to this section.

      4.  A fee not to exceed $10 may be charged for processing an application for a game species or permit other than an application for an elk. A fee of not less than $5 but not more than $15 must be charged for processing an application for an elk, $5 of which must be deposited with the State Treasurer for credit to the Wildlife Obligated Reserve Account in the State General Fund and used for the prevention and mitigation of damage caused by elk or game mammals not native to this State. A fee of not less than $15 and not more than $50 must be charged for processing an application for a Silver State Tag.

      5.  The Commission may accept sealed bids for , or [may] award through an auction or a Silver State Tag Drawing, or any combination thereof, not more than 15 big game tags and not more than 5 wild turkey tags each year. To reimburse the Department for the cost of managing wildlife and administering and conducting the bid , [or] auction [,] or Silver State Tag Drawing, not more than 18 percent of the total amount of money received from the bid , [or] auction or Silver State Tag Drawing may be deposited with the State Treasurer for credit to the Wildlife Account in the State General Fund. Any amount of money received from the bid , [or] auction or Silver State Tag Drawing that is not so deposited must be deposited with the State Treasurer for credit to the Wildlife Heritage Trust Account in the State General Fund in accordance with the provisions of NRS 501.3575.

      6.  The Commission may by regulation establish an additional drawing for big game tags, which may be entitled the Partnership in Wildlife Drawing. To reimburse the Department for the cost of managing wildlife and administering and conducting the drawing, not more than 18 percent of the total amount of money received from the drawing may be deposited with the State Treasurer for credit to the Wildlife Account in the State General Fund. Except as otherwise provided by regulations adopted by the Commission pursuant to subsection 7, the money received by the Department from applicants in the drawing who are not awarded big game tags must be deposited with the State Treasurer for credit to the Wildlife Heritage Trust Account in accordance with the provisions of NRS 501.3575.

      7.  The Commission may adopt regulations which authorize the return of all or a portion of any fee collected from a person pursuant to the provisions of this section.

      Sec. 11.  NRS 502.330 is hereby amended to read as follows:

      502.330  1.  [No] Except as otherwise provided in section 3 of this act, no hunting license may be obtained by any person born after January 1, 1960, unless he presents to the Department, or one of its authorized licensing agents:

      (a) A certificate of successful completion of a course of instruction in the responsibilities of hunters as provided by NRS 502.340;

      (b) An equivalent certificate of completion of a course in the responsibilities of hunters provided by [a] :

 


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ê2009 Statutes of Nevada, Page 2063 (Chapter 382, AB 246)ê

 

            (1) Another state [or an] ;

            (2) An agency of a Canadian province for the management of wildlife; or

            (3) An agency of a foreign country whose course of instruction meets or exceeds the standards established by the International Hunter Education Association, or its successor organization; or

      (c) A hunting license issued to him in a previous year by the Department, [a] another state or an agency of a Canadian province, which bears a number or other unique mark evidencing successful completion of a course of instruction in the responsibilities of hunters.

      2.  Any person who has been convicted of violating NRS 503.165 or 503.175 may not obtain a hunting license until he has successfully completed a course in the responsibilities of hunters conducted pursuant to NRS 502.340.

      Sec. 12.  As soon as practicable after the effective date of this section, the Governor, Majority Leader of the Senate, Speaker of the Assembly and Advisory Board on Natural Resources shall, in accordance with the requirements of section 6 of this act, appoint the respective members of the Advisory Board on Dream Tags to initial terms that expire on June 30, 2011.

      Sec. 13.  1.  This section and sections 2, 4 to 7, inclusive, and 12 of this act become effective upon passage and approval.

      2.  Sections 1 and 10 of this act become effective on July 1, 2009.

      3.  Sections 3, 8, 9 and 11 of this act become effective on October 1, 2009.

________

 

CHAPTER 383, AB 410

Assembly Bill No. 410–Assemblyman Claborn

 

CHAPTER 383

 

AN ACT relating to industrial insurance; allowing the provisions of certain collective bargaining agreements to supersede various statutory provisions relating to industrial insurance; and providing other matters properly relating thereto.

 

[Veto Overridden. Date Filed: June 1, 2009]

 

Legislative Counsel’s Digest:

      Section 1 of this bill allows the provisions of collective bargaining agreements between certain employers and the labor organizations that represent their employees to supersede various statutory provisions relating to industrial insurance. Such collective bargaining agreements may include provisions which establish processes for alternative dispute resolution, lists of medical evaluators and providers of medical treatment, joint safety committees, programs for light-duty or modified job responsibilities and programs for vocational rehabilitation.

 


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ê2009 Statutes of Nevada, Page 2064 (Chapter 383, AB 410)ê

 

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN

SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

 

      Section 1.  Chapter 616A of NRS is hereby amended by adding thereto a new section to read as follows:

      1.  Except as otherwise provided in subsection 2, notwithstanding any provisions of chapters 616A to 617, inclusive, of NRS to the contrary, the Division and the courts of this State shall recognize as valid and binding, in a collective bargaining agreement between a private employer or a group of private employers and a labor organization that represents the employees of such employers, any provision which establishes:

      (a) A process for alternative dispute resolution, including, without limitation, mediation and arbitration, which governs disputes between employees and employers or their insurers and which supplements or replaces all or part of the dispute resolution processes contained in chapters 616A to 617, inclusive, of NRS. Any such process for alternative dispute resolution must provide that a finding of fact, award, order or decision of an arbitrator or board of arbitration:

            (1) Has the same force and effect as a finding of fact, award, order or decision of a hearing officer or the Administrator, as applicable; and

            (2) Is subject to review by an appeals officer in the same manner, and using the same procedures, as provided for review of a finding of fact, award, order or decision made by a hearing officer or the Administrator, as applicable;

      (b) The use of a specified list of providers of medical treatment who may be the exclusive source of all medical treatment provided under chapters 616A to 617, inclusive, of NRS;

      (c) The use of a specified list of medical evaluators who may be the exclusive source of all medical evaluations under chapters 616A to 617, inclusive, of NRS;

      (d) A joint committee for safety involving both the employer and the labor organization;

      (e) A program for light-duty employment or employment that is modified according to limitations or restrictions imposed by a physician or chiropractor; or

      (f) A program for vocational rehabilitation utilizing a specified list of providers of vocational rehabilitation services who may be the exclusive source of all vocational rehabilitation services under chapters 616A to 617, inclusive, of NRS.

      2.  Nothing in this section:

      (a) Authorizes any provision of a collective bargaining agreement to reduce the entitlement of an employee to compensation for temporary total disability, temporary partial disability, permanent total disability, permanent partial disability, vocational rehabilitation services or medical treatment fully paid for by the employer, as otherwise provided in chapters 616A to 617, inclusive, of NRS. Any provision of a collective bargaining agreement which purports to so reduce the entitlement of an employee to any such compensation is void.

      (b) Prohibits an employer and a labor organization from negotiating any aspect of the delivery of medical benefits or the delivery of compensation for disability to employees of the employer or group of employers who are eligible for group health benefits and disability benefits through their employer other than those provided in chapters 616A to 617, inclusive, of NRS.

 


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ê2009 Statutes of Nevada, Page 2065 (Chapter 383, AB 410)ê

 

through their employer other than those provided in chapters 616A to 617, inclusive, of NRS.

      3.  As used in this section, “labor organization” means any organization of any kind, or any agency or employee representation committee or plan, in which employees participate and which exists for the purpose, in whole or in part, of dealing with employers concerning grievances, labor disputes, wages, rates of pay, hours of employment or conditions of work.

      Sec. 2.  This act becomes effective on July 1, 2009.

________

 

CHAPTER 384, AB 463

Assembly Bill No. 463–Assemblywoman Smith

 

CHAPTER 384

 

AN ACT relating to governmental administration; restricting a department, division or other agency of this State from employing a person as a consultant; providing certain exceptions; requiring certain entities to submit to the Interim Finance Committee a report concerning each consultant employed by the entity; requiring that contracts with temporary employment services be awarded by open competitive bidding; requiring that information concerning the use of consultants and temporary employment services be included and explained in the budget process by a state agency; requiring the Legislative Auditor to conduct an audit concerning the use of contracts with consultants by state agencies; and providing other matters properly relating thereto.

 

[Veto Overridden. Date Filed: June 1, 2009]

 

Legislative Counsel’s Digest:

      Section 1 of this bill restricts a department, division or other agency of this State from employing a person as a consultant for the agency. Section 1 requires the Interim Finance Committee to approve the employment of a consultant under certain circumstances and limits the approval of the employment of the person as a consultant if the person is a former employee of a department, division or other agency of this State and at least 1 year has not expired before the person is employed as a consultant. Section 1 also requires each board, commission, school district and institution of the Nevada System of Higher Education to submit to the Interim Finance Committee, at least once every 6 months, a report concerning each consultant employed by the entity. Section 1 also requires that contracts with temporary employment services be awarded by open competitive bidding. Section 1 further provides that certain exceptions apply for the employment of persons for a period of less than 4 months under certain conditions and for the employment of certain persons by the Department of Transportation for transportation projects that are federally funded. Section 2.5 of this bill requires that information concerning the use of consultants and temporary employment services be included and explained in the budget process by a state agency. Section 2.7 of this bill requires the Legislative Auditor to conduct an audit of the use by agencies of the Executive Branch of State Government of contracts with consultants.

 


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ê2009 Statutes of Nevada, Page 2066 (Chapter 384, AB 463)ê

 

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN

SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

 

      Section 1.  Chapter 284 of NRS is hereby amended by adding thereto a new section to read as follows:

      1.  Except as otherwise provided in this section, a department, division or other agency of this State shall not employ, by contract or otherwise, a person to provide services as a consultant for the agency if:

      (a) The person is a current employee of an agency of this State;

      (b) The person is a former employee of an agency of this State and less than 1 year has expired since the termination of his employment with the State;

      (c) Except as otherwise provided in paragraph (d), the term of the contract is for more than 2 years, or is amended or otherwise extended beyond 2 years; or

      (d) The person is employed by the Department of Transportation for a transportation project that is federally funded and the term of the contract is for more than 4 years, or is amended or otherwise extended beyond 4 years,

Ê unless, before the person is employed by the agency, the Interim Finance Committee approves the employment of the person.

      2.  The provisions of paragraph (b) of subsection 1 apply to employment through a temporary employment service. A temporary employment service providing employees for a state agency shall provide the agency with the names of the employees to be provided to the agency. The Interim Finance Committee shall not approve the employment of a consultant pursuant to paragraph (b) of subsection 1 unless the Interim Finance Committee determines that one or more of the following circumstances exist:

      (a) The person provides services that are not provided by any other employee of the agency or for which a critical labor shortage exists; or

      (b) A short-term need or unusual economic circumstance exists for the agency to employ the person as a consultant.

      3.  A department, division or other agency of this State may employ a person pursuant to paragraph (a) or (b) of subsection 1 without obtaining the approval of the Interim Finance Committee if the term of employment is for less than 4 months and the executive head of the department, division or agency determines that an emergency exists which necessitates the employment. If a department, division or agency employs a person pursuant to this subsection, the department, division or agency shall include in the report to the Interim Finance Committee pursuant to subsection 4 a description of the emergency.

      4.  Except as otherwise provided in subsection 7, a department, division or other agency of this State shall report to the Interim Finance Committee whenever it employs, by contract or otherwise, a person to provide services as a consultant for the agency who is a former employee of a department, division or other agency of this State.

      5.  Except as otherwise provided in subsection 7, a department, division or other agency of this State shall not contract with a temporary employment service unless the contracting process is controlled by rules of open competitive bidding.

 


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ê2009 Statutes of Nevada, Page 2067 (Chapter 384, AB 463)ê

 

      6.  Each board or commission of this State, each school district in this State and each institution of the Nevada System of Higher Education that employs a consultant shall, at least once every 6 months, submit to the Interim Finance Committee a report setting forth:

      (a) The number of consultants employed by the board, commission, school district or institution;

      (b) The purpose for which the board, commission, school district or institution employs each consultant;

      (c) The amount of money or other remuneration received by each consultant from the board, commission, school district or institution; and

      (d) The length of time each consultant has been employed by the board, commission, school district or institution.

      7.  The provisions of subsections 1 to 5, inclusive, do not apply to the:

      (a) Nevada System of Higher Education or a board or commission of this State.

      (b) Employment of professional engineers by the Department of Transportation if those engineers are employed for a transportation project that is federally funded.

      8.  For the purposes of this section, “consultant” includes any person employed by a business or other entity that is providing consulting services if the person will be performing or producing the work for which the business or entity is employed.

      Sec. 2.  NRS 218.6827 is hereby amended to read as follows:

      218.6827  1.  Except as otherwise provided in subsection 2, the Interim Finance Committee may exercise the powers conferred upon it by law only when the Legislature is not in regular or special session.

      2.  During a regular or special session, the Interim Finance Committee may also perform the duties imposed on it by subsection 5 of NRS 284.115, subsection 2 of NRS 321.335, NRS 322.007, subsection 2 of NRS 323.020, NRS 323.050, subsection 1 of NRS 323.100, subsection 3 of NRS 341.090, NRS 341.142, subsection 6 of NRS 341.145, NRS 353.220, 353.224, 353.2705 to 353.2771, inclusive, and 353.335, paragraph (b) of subsection 4 of NRS 407.0762, NRS 428.375, 439.620, 439.630, 445B.830 and 538.650 [.] and section 1 of this act. In performing those duties, the Senate Standing Committee on Finance and the Assembly Standing Committee on Ways and Means may meet separately and transmit the results of their respective votes to the Chairman of the Interim Finance Committee to determine the action of the Interim Finance Committee as a whole.

      3.  The Chairman of the Interim Finance Committee may appoint a subcommittee consisting of six members of the Committee to review and make recommendations to the Committee on matters of the State Public Works Board that require prior approval of the Interim Finance Committee pursuant to subsection 3 of NRS 341.090, NRS 341.142 and subsection 6 of NRS 341.145. If the Chairman appoints such a subcommittee:

      (a) The Chairman shall designate one of the members of the subcommittee to serve as the chairman of the subcommittee;

      (b) The subcommittee shall meet throughout the year at the times and places specified by the call of the chairman of the subcommittee; and

      (c) The Director of the Legislative Counsel Bureau or his designee shall act as the nonvoting recording secretary of the subcommittee.

 


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ê2009 Statutes of Nevada, Page 2068 (Chapter 384, AB 463)ê

 

      Sec. 2.5.  NRS 353.210 is hereby amended to read as follows:

      353.210  1.  Except as otherwise provided in subsection 6, on or before September 1 of each even-numbered year, all departments, institutions and other agencies of the Executive Department of the State Government, and all agencies of the Executive Department of the State Government receiving state money, fees or other money under the authority of the State, including those operating on money designated for specific purposes by the Nevada Constitution or otherwise, shall prepare, on blanks furnished them by the Chief, and submit to the Chief:

      (a) The number of positions within the department, institution or agency that have been vacant for at least 12 months, the number of months each such position has been vacant and the reasons for each such vacancy; [and]

      (b) Any existing contracts the department, institution or agency has with consultants or temporary employment services, the proposed expenditures for such contracts in the next 2 fiscal years and the reasons for the use of such consultants or services; and

      (c) Estimates of their expenditure requirements, together with all anticipated income from fees and all other sources, for the next 2 fiscal years compared with the corresponding figures of the last completed fiscal year and the estimated figures for the current fiscal year.

      2.  The Chief shall direct that one copy of the forms submitted pursuant to subsection 1, accompanied by every supporting schedule and any other related material, be delivered directly to the Fiscal Analysis Division of the Legislative Counsel Bureau on or before September 1 of each even-numbered year.

      3.  The Budget Division of the Department of Administration shall give advance notice to the Fiscal Analysis Division of the Legislative Counsel Bureau of any conference between the Budget Division of the Department of Administration and personnel of other state agencies regarding budget estimates. A Fiscal Analyst of the Legislative Counsel Bureau or his designated representative may attend any such conference.

      4.  The estimates of expenditure requirements submitted pursuant to subsection 1 must be classified to set forth the data of funds, organizational units, and the character and objects of expenditures, and must include a mission statement and measurement indicators for each program. The organizational units may be subclassified by functions and activities, or in any other manner at the discretion of the Chief.

      5.  If any department, institution or other agency of the Executive Department of the State Government, whether its money is derived from state money or from other money collected under the authority of the State, fails or neglects to submit estimates of its expenditure requirements as provided in this section, the Chief may, from any data at hand in his office or which he may examine or obtain elsewhere, make and enter a proposed budget for the department, institution or agency in accordance with the data.

      6.  Agencies, bureaus, commissions and officers of the Legislative Department, the Public Employees’ Retirement System and the Judicial Department of the State Government shall submit to the Chief for his information in preparing the proposed executive budget the budgets which they propose to submit to the Legislature.

 


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ê2009 Statutes of Nevada, Page 2069 (Chapter 384, AB 463)ê

 

      Sec. 2.7.  1.  The Legislative Auditor shall conduct an audit concerning the use by agencies of the Executive Branch of State Government of contracts with consultants. The State Controller shall provide such information as is requested by the Legislative Auditor to assist with the completion of the audit.

      2.  The Legislative Auditor shall present a final written report of the audit to the Audit Subcommittee of the Legislative Commission not later than February 7, 2011.

      3.  The provisions of NRS 218.737 to 218.893, inclusive, apply to the audit performed pursuant to this section.

      Sec. 3.  The amendatory provisions of section 1 of this act do not apply to a contract of employment specified in that section that is entered into or renewed before the effective date of this act.

      Sec. 4.  This act becomes effective upon passage and approval.

________

 

CHAPTER 385, AB 467

Assembly Bill No. 467–Assemblymen Pierce, Claborn, Koivisto; Manendo and Segerblom

 

CHAPTER 385

 

AN ACT relating to governmental financial administration; revising provisions relating to the prevailing wage requirements; and providing other matters properly relating thereto.

 

[Veto Overridden. Date Filed: June 1, 2009]

 

Legislative Counsel’s Digest:

      Section 21 of this bill provides that the prevailing wage requirements apply to certain lease-purchase and installment-purchase agreements by local governments. Sections 1.7, 1.9, 22, 22.5, 24 and 24.5 of this bill clarify the application of the prevailing wage requirements to certain lease-purchase and installment-purchase contracts entered into by the State or its political subdivisions.

 

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN

SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

 

      Sections 1 and 1.3.  (Deleted by amendment.)

      Sec. 1.7.  NRS 338.013 is hereby amended to read as follows:

      338.013  1.  A public body that [advertises for bids for] undertakes a public work shall request from the Labor Commissioner, and include in [the] any advertisement [,] or other type of solicitation, an identifying number with his designation of the work. That number must be included in any bid or other document submitted in response to the advertisement [.] or other type of solicitation.

      2.  Each public body which awards a contract for any public work shall report its award to the Labor Commissioner within 10 days after the award, giving the name and address of the contractor to whom the public body awarded the contract and the identifying number for the public work.

      3.  Each contractor engaged on a public work shall report to the Labor Commissioner and the public body that awarded the contract the name and address of each subcontractor whom he engages for work on the project within 10 days after the subcontractor commences work on the contract and the identifying number for the public work.

 


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ê2009 Statutes of Nevada, Page 2070 (Chapter 385, AB 467)ê

 

address of each subcontractor whom he engages for work on the project within 10 days after the subcontractor commences work on the contract and the identifying number for the public work.

      4.  The public body which awarded the contract shall report the completion of all work performed under the contract to the Labor Commissioner before the final payment of money due the contractor by the public body.

      Sec. 1.9.  NRS 244.286 is hereby amended to read as follows:

      244.286  1.  The board of county commissioners of any county may enter into an agreement with a person whereby the person agrees to construct or remodel a building or facility according to specifications adopted by the board of county commissioners and thereupon enter into a lease or a lease-purchase agreement with the board of county commissioners for that building or facility.

      2.  The board of county commissioners may convey property to a person where the purpose of the conveyance is the entering into of an agreement contemplated by subsection 1.

      3.  The [provisions of NRS 338.010 to 338.090, inclusive, apply to any] person who enters into an agreement for the actual construction or remodeling of a building or facility [entered into] pursuant to subsection 1 [.] shall include in the agreement the contractual provisions and stipulations that are required to be included in a contract for a public work pursuant to the provisions of NRS 338.013 to 338.090, inclusive.

      4.  The board of county commissioners, the contractor who is awarded the contract or entered into the agreement to perform the construction or remodeling and any subcontractor on the project shall comply with the provisions of NRS 338.013 to 338.090, inclusive, in the same manner as if the board of county commissioners had undertaken the project or had awarded the contract.

      Secs. 2-20.  (Deleted by amendment.)

      Sec. 21.  NRS 350.091 is hereby amended to read as follows:

      350.091  1.  Whenever the governing body of any local government is authorized to enter into a medium-term obligation or installment-purchase agreement as provided in NRS 280.266 or 350.089 that is intended to finance a capital project, the governing body shall update its plan for capital improvement in the same manner as is required for general obligation debt pursuant to NRS 350.013.

      2.  Whenever the governing body of any local government is authorized to enter into a medium-term obligation as provided in NRS 350.089, the governing body may issue, as evidence thereof, negotiable notes or medium-term negotiable bonds that, except as otherwise provided in subsection 5 of NRS 496.155:

      (a) Must mature not later than 10 years after the date of issuance;

      (b) Must bear interest at a rate or rates which do not exceed by more than 3 percent the Index of Twenty Bonds which was most recently published before the bids are received or a negotiated offer is accepted; and

      (c) May, at the option of the local government, contain a provision which allows redemption of the notes or bonds before maturity, upon such terms as the governing body determines.

      3.  Whenever the governing body of any local government is authorized to enter into an installment-purchase agreement as provided in NRS 280.266 or 350.089, the governing body may issue, as evidence thereof, an installment-purchase agreement, lease or other evidence of a transaction described in NRS 350.800.

 


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ê2009 Statutes of Nevada, Page 2071 (Chapter 385, AB 467)ê

 

installment-purchase agreement, lease or other evidence of a transaction described in NRS 350.800. An installment-purchase agreement, lease or other evidence of a transaction described in NRS 350.800 issued pursuant to this subsection:

      (a) Must have a term that is 30 years or less;

      (b) Must bear interest at a rate or rates that do not exceed by more than 3 percent the Index of Revenue Bonds which was most recently published before the local government enters into the installment-purchase agreement; and

      (c) May, at the option of the local government, contain a provision that allows prepayment of the purchase price upon such terms as are provided in the agreement.

      4.  If the term of the medium-term obligation or installment-purchase agreement is more than 5 years, the weighted average term of the medium-term obligation or installment-purchase agreement may not exceed the estimated weighted average useful life of the assets being financed with the medium-term obligation or installment-purchase agreement.

      [5.]  For the purposes of this subsection , [4,] the Committee on Local Government Finance may adopt regulations that provide guidelines for the useful life of various types of assets and for calculation of the weighted average useful life of assets.

      5.  If a lease-purchase or installment-purchase agreement pursuant to NRS 280.266 or 350.089 involves the construction, alteration, repair or remodeling of an improvement:

      (a) The person or entity that executes one or more contracts or agreements for the actual construction, alteration, repair or remodeling of the improvement shall include in such a contract or agreement the contractual provisions and stipulations that are required to be included in a contract for a public work pursuant to the provisions of NRS 338.013 to 338.090, inclusive.

      (b) The governing body, the contractor who is awarded the contract or entered into the agreement to perform the construction, alteration, repair or remodeling of the improvement and any subcontractor on the project shall comply with the provisions of NRS 338.013 to 338.090, inclusive, in the same manner as if the governing body had undertaken the project or had awarded the contract.

      Sec. 22.  NRS 353.545 is hereby amended to read as follows:

      353.545  The Legislature hereby finds and declares that:

      1.  The authority provided by other specific statutes for the government of this State and the political subdivisions of this State to use lease-purchase and installment-purchase agreements provides an important and valuable option for these governmental entities and, when this authority is used properly, provides great benefit to the residents of this State.

      2.  The statutory provisions governing the use of lease-purchase and installment-purchase agreements should be interpreted to allow the process of entering into and carrying out these agreements to be as streamlined and efficient as possible.

      3.  The government of this State and the political subdivisions of this State should not use lease-purchase and installment-purchase agreements to:

      (a) Engage in or allow bid-shopping; or

      (b) Avoid or circumvent any requirement regarding the payment of prevailing wages for public works.

 


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ê2009 Statutes of Nevada, Page 2072 (Chapter 385, AB 467)ê

 

      4.  When using lease-purchase and installment-purchase agreements, the government of this State and the political subdivisions of this State should provide for the preferential hiring of Nevada residents to the extent otherwise required by law.

      5.  If a lease-purchase or installment-purchase agreement involves the construction, alteration, repair or remodeling of an improvement:

      (a) The person or entity that executes one or more contracts or agreements for the actual construction, alteration, repair or remodeling of the improvement shall include in such a contract or agreement the contractual provisions and stipulations that are required to be included in a contract for a public work pursuant to the provisions of NRS 338.013 to 338.090, inclusive.

      (b) The government of this State or a political subdivision of this State, the contractor who is awarded the contract or entered into the agreement to perform the construction, alteration, repair or remodeling of the improvement and any subcontractor on the project shall comply with the provisions of NRS 338.013 to 338.090, inclusive, in the same manner as if the government of this State or a political subdivision of this State had undertaken the project or had awarded the contract.

      Sec. 22.5.  NRS 353.590 is hereby amended to read as follows:

      353.590  If an agreement pursuant to NRS 353.500 to 353.630, inclusive, involves the construction, alteration, repair or remodeling of an improvement:

      1.  Except as otherwise provided in this section, the construction, alteration, repair or remodeling of the improvement may be conducted as specified in the agreement without complying with the provisions of:

      (a) Any law requiring competitive bidding; or

      (b) Chapter 341 of NRS.

      2.  The [provisions of NRS 338.013 to 338.090, inclusive, apply to] person or entity that enters into the agreement for the actual construction, alteration, repair or remodeling of the improvement [.] shall include in the agreement the contractual provisions and stipulations that are required to be included in a contract for a public work pursuant to the provisions of NRS 338.013 to 338.090, inclusive.

      3.  The State or a state agency, the contractor who is awarded the contract or entered into the agreement to perform the construction, alteration, repair or remodeling of the improvement and any subcontractor on the project shall comply with the provisions of NRS 338.013 to 338.090, inclusive, in the same manner as if the State or a state agency had undertaken the project or had awarded the contract.

      4.  The provisions of:

      (a) Subsection 9 of NRS 341.100; and

      (b) NRS 341.105,

Ê apply to the construction, alteration, repair or remodeling of the improvement.

      Sec. 23.  (Deleted by amendment.)

      Sec. 24.  NRS 354.740 is hereby amended to read as follows:

      354.740  The Legislature hereby finds and declares that:

      1.  The authority provided by other specific statutes for the government of this State and the political subdivisions of this State to use lease-purchase and installment-purchase agreements provides an important and valuable option for these governmental entities and, when this authority is used properly, provides great benefit to the residents of this State.

 


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ê2009 Statutes of Nevada, Page 2073 (Chapter 385, AB 467)ê

 

option for these governmental entities and, when this authority is used properly, provides great benefit to the residents of this State.

      2.  The statutory provisions governing the use of lease-purchase and installment-purchase agreements should be interpreted to allow the process of entering into and carrying out these agreements to be as streamlined and efficient as possible.

      3.  The government of this State and the political subdivisions of this State should not use lease-purchase and installment-purchase agreements to:

      (a) Engage in or allow bid-shopping; or

      (b) Avoid or circumvent any requirement regarding the payment of prevailing wages for public works.

      4.  When using lease-purchase and installment-purchase agreements, the government of this State and the political subdivisions of this State should provide for the preferential hiring of Nevada residents to the extent otherwise required by law.

      5.  If a lease-purchase or installment-purchase agreement pursuant to this section involves the construction, alteration, repair or remodeling of an improvement:

      (a) The person or entity that executes one or more contracts or agreements for the actual construction, alteration, repair or remodeling of the improvement shall include in such a contract or agreement the contractual provisions and stipulations that are required to be included in a contract for a public work pursuant to the provisions of NRS 338.013 to 338.090, inclusive.

      (b) The government of this State or a political subdivision of this State, the contractor who is awarded the contract or entered into the agreement to perform the construction, alteration, repair or remodeling of the improvement and any subcontractor on the project shall comply with the provisions of NRS 338.013 to 338.090, inclusive, in the same manner as if the government of this State or a political subdivision of this State had undertaken the project or had awarded the contract.

      Sec. 24.5.  Section 2.145 of the Charter of the City of Las Vegas, being chapter 244, Statutes of Nevada 2007, at page 836, is hereby amended to read as follows:

      Sec. 2.145  Powers of City Council: Lease or lease-purchase agreement for construction or remodeling of building or facility; conveyance of property; applicability of certain provisions to agreement for construction or remodeling of building or facility.

      1.  The City Council may enter into an agreement with a person whereby the person agrees to construct or remodel a building or facility according to specifications adopted by the City Council and thereupon enter into a lease or a lease-purchase agreement with the City Council for that building or facility.

      2.  The City Council may convey property to a person where the purpose of the conveyance is the entering into of an agreement contemplated by subsection 1.

      3.  The [provisions of NRS 338.010 to 338.090, inclusive, apply to any] person who enters into an agreement for the actual construction or remodeling of a building or facility [entered into] pursuant to subsection 1 [.] shall include in the agreement the contractual provisions and stipulations that are required to be included in a contract for a public work pursuant to the provisions of NRS 338.013 to 338.090, inclusive.

 


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ê2009 Statutes of Nevada, Page 2074 (Chapter 385, AB 467)ê

 

included in a contract for a public work pursuant to the provisions of NRS 338.013 to 338.090, inclusive.

      4.  The City Council, the contractor who is awarded the contract or entered into the agreement to perform the construction or remodeling and any subcontractor on the project shall comply with the provisions of NRS 338.013 to 338.090, inclusive, in the same manner as if the City Council had undertaken the project or had awarded the contract.

      Secs. 25-28.  (Deleted by amendment.)

      Sec. 29.  This act becomes effective on July 1, 2009.

________

 

CHAPTER 386, AB 543

Assembly Bill No. 543–Committee on Ways and Means

 

CHAPTER 386

 

AN ACT relating to taxation; temporarily redirecting a portion of the taxes ad valorem levied in Clark and Washoe Counties to the State General Fund; revising the provisions governing the imposition and use of a supplemental governmental services tax in certain counties; temporarily redirecting a portion of certain taxes imposed in Clark County to the county general fund; and providing other matters properly relating thereto.

 

[Veto Overridden. Date Filed: June 1, 2009]

 

Legislative Counsel’s Digest:

      Existing law authorizes a county to impose an ad valorem tax for capital projects in the amount of 5 cents per $100 of the assessed valuation of the county. (NRS 354.59815) Section 1 of this bill requires the deposit into the State General Fund of a portion of the proceeds of any such tax imposed during the next 2 fiscal years in a county whose population is 100,000 or more (currently Clark and Washoe Counties).

      Existing law authorizes a board of county commissioners, after receiving the approval of the voters, to impose a supplemental governmental services tax of 1 cent on each $1 valuation of a vehicle. (NRS 371.045) Section 4 of this bill authorizes the board of a county whose population is 100,000 or more but less than 400,000 (currently Washoe County) to impose such a tax without voter approval and expands the purposes for which such a county may expend the proceeds thereof. Section 5 of this bill expands the purposes for which a county whose population is 400,000 or more (currently Clark County) may expend the proceeds of such a tax.

      Section 8 of this bill requires the deposit into the State General Fund of the portion of the property taxes levied for the next 2 fiscal years for operating purposes by Clark and Washoe Counties at the rate of 4 cents per $100 of assessed valuation.

      Section 9 of this bill requires the transfer to the general fund for Clark County of certain proceeds for the next 2 fiscal years of taxes imposed in the County on revenues from the rental of transient lodging, on the privilege of new residential, commercial, industrial and other development, and on the privilege of operating a vehicle on the public streets, roads and highways.

 


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ê2009 Statutes of Nevada, Page 2075 (Chapter 386, AB 543)ê

 

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN

SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

 

      Section 1.  NRS 354.59815 is hereby amended to read as follows:

      354.59815  1.  In addition to the allowed revenue from taxes ad valorem determined pursuant to NRS 354.59811, the board of county commissioners may levy a tax ad valorem on all taxable property in the county at a rate not to exceed 5 cents per $100 of the assessed valuation of the county.

      2.  If a tax is levied pursuant to subsection 1 in:

      (a) A county whose population is less than 100,000, the board of county commissioners shall direct the county treasurer to distribute quarterly the proceeds of the tax among the county and the cities and towns within that county in the proportion that the supplemental city-county relief tax distribution factor of each of those local governments for the 1990-1991 Fiscal Year bears to the sum of the supplemental city-county relief tax distribution factors of all of the local governments in the county for the 1990-1991 Fiscal Year.

      (b) A county whose population is 100,000 or more, the board of county commissioners shall direct the county treasurer to distribute quarterly, from the proceeds of the tax for:

            (1) The fiscal year beginning on July 1, 2008:

                  (I) Eighty-eight percent of those proceeds among the county and the cities and towns within that county in the proportion that the supplemental city-county relief tax distribution factor of each of those local governments for the 1990-1991 Fiscal Year bears to the sum of the supplemental city-county relief tax distribution factors of all the local governments in the county for the 1990-1991 Fiscal Year; and

                  (II) Twelve percent of those proceeds to the State Treasurer for deposit in the State Highway Fund for administration pursuant to subsection 7 of NRS 408.235.

            (2) The fiscal year beginning on July 1, 2009:

                  (I) Seventy-six percent of those proceeds [among the county and the cities and towns within that county in the proportion that the supplemental city-county relief tax distribution factor of each of those local governments for the 1990-1991 Fiscal Year bears to the sum of the supplemental city-county relief tax distribution factors of all the local governments in the county for the 1990-1991 Fiscal Year;] to the State Treasurer for deposit in the State General Fund; and

                  (II) Twenty-four percent of those proceeds to the State Treasurer for deposit in the State Highway Fund for administration pursuant to subsection 7 of NRS 408.235.

            (3) The fiscal year beginning on July 1, 2010:

                  (I) Sixty-four percent of those proceeds [among the county and the cities and towns within that county in the proportion that the supplemental city-county relief tax distribution factor of each of those local governments for the 1990-1991 Fiscal Year bears to the sum of the supplemental city-county relief tax distribution factors of all the local governments in the county for the 1990-1991 Fiscal Year;] to the State Treasurer for deposit in the State General Fund; and

                  (II) Thirty-six percent of those proceeds to the State Treasurer for deposit in the State Highway Fund for administration pursuant to subsection 7 of NRS 408.235.

 


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ê2009 Statutes of Nevada, Page 2076 (Chapter 386, AB 543)ê

 

            (4) The fiscal year beginning on July 1, 2011:

                  (I) Fifty-two percent of those proceeds among the county and the cities and towns within that county in the proportion that the supplemental city-county relief tax distribution factor of each of those local governments for the 1990-1991 Fiscal Year bears to the sum of the supplemental city-county relief tax distribution factors of all the local governments in the county for the 1990-1991 Fiscal Year; and

                  (II) Forty-eight percent of those proceeds to the State Treasurer for deposit in the State Highway Fund for administration pursuant to subsection 7 of NRS 408.235.

            (5) Each fiscal year beginning on or after July 1, 2012:

                  (I) Forty percent of those proceeds among the county and the cities and towns within that county in the proportion that the supplemental city-county relief tax distribution factor of each of those local governments for the 1990-1991 Fiscal Year bears to the sum of the supplemental city-county relief tax distribution factors of all the local governments in the county for the 1990-1991 Fiscal Year; and

                  (II) Sixty percent of those proceeds to the State Treasurer for deposit in the State Highway Fund for administration pursuant to subsection 7 of NRS 408.235.

      3.  The board of county commissioners shall not reduce the rate of any tax levied pursuant to the provisions of subsection 1 without the approval of the State Board of Finance and each of the local governments that receives a portion of the tax, except that, if a local government declines to receive its portion of the tax in a particular year the levy may be reduced by the amount that local government would have received.

      Sec. 2.  NRS 244.33516 is hereby amended to read as follows:

      244.33516  A board of county commissioners which, after [March 25, 1991,] July 1, 2009, imposes a tax pursuant to NRS 244.3351, 278.710, 365.203, 371.045, 373.030 or 377A.020 [,] or section 4 of this act, shall, by January 1, [2001,] 2011, and every 10 years thereafter:

      1.  Prepare a comprehensive report which includes:

      (a) A statement of the proposed uses during the following 10 years of the revenues to be collected from each tax imposed; and

      (b) A projection of the principal amount of any general or special obligation bonds or other securities proposed to be issued during the following 10 years to fund projects described in paragraph (a) of subsection 2 of NRS 244.33512;

      2.  Hold a public hearing to consider and solicit comments on the report; and

      3.  Provide a copy of the report to the next regular session of the Legislature.

      Sec. 3.  NRS 244A.256 is hereby amended to read as follows:

      244A.256  1.  A county may pledge any money received from the proceeds of taxes imposed pursuant to paragraph (a) of subsection 1 of NRS 244.3351 or paragraph (a) of subsection 1 of NRS 278.710 or pursuant to NRS 371.045 or section 4 of this act or, with the consent of the regional transportation commission, received from the proceeds of the tax imposed pursuant to NRS 377A.020, or any combination of money from those sources with revenue derived from the project financed with the proceeds of the obligations for whose payment those taxes are pledged, including any existing or future extensions or enlargements thereof, for the payment of general or special obligations issued for projects described in paragraph (a) of subsection 2 of NRS 244.33512, if the project for which the securities are issued could be directly funded with the taxes whose proceeds are pledged for the payment of the securities.

 


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general or special obligations issued for projects described in paragraph (a) of subsection 2 of NRS 244.33512, if the project for which the securities are issued could be directly funded with the taxes whose proceeds are pledged for the payment of the securities.

      2.  A county may pledge any money received from the proceeds of taxes imposed pursuant to paragraph (b) of subsection 1 of NRS 244.3351 or paragraph (b) of subsection 1 of NRS 278.710, or any combination of money from those taxes with revenue derived from the project financed with the proceeds of the obligations for whose payment those taxes are pledged, including any existing or future extensions or enlargements thereof, for the payment of general or special obligations issued for projects described in subsection 1 of NRS 244.33514, if the project for which the securities are issued could be directly funded with the taxes whose proceeds are pledged for the payment of the securities.

      3.  Any money pledged by the county pursuant to subsection 1 or 2 may be treated as pledged revenues of the project for the purposes of subsection 3 of NRS 350.020.

      Sec. 4.  Chapter 371 of NRS is hereby amended by adding thereto a new section to read as follows:

      1.  A board of county commissioners of a county whose population is 100,000 or more but less than 400,000 may by ordinance, but not as in a case of emergency, impose a supplemental governmental services tax of not more than 1 cent on each $1 of valuation of the vehicle for the privilege of operating upon the public streets, roads and highways of the county on each vehicle based in the county except:

      (a) A vehicle exempt from the governmental services tax pursuant to this chapter; or

      (b) A vehicle subject to NRS 706.011 to 706.861, inclusive, which is engaged in interstate or intercounty operations.

      2.  Collection of the tax imposed pursuant to this section must not commence earlier than the first day of the second calendar month after adoption of the ordinance imposing the tax.

      3.  Except as otherwise provided in subsection 4 and NRS 371.047, the county shall use the proceeds of the tax to pay the cost of:

      (a) Projects related to the construction and maintenance of sidewalks, streets, avenues, boulevards, highways and other public rights-of-way used primarily for vehicular traffic, including, without limitation, overpass projects, street projects or underpass projects, as defined in NRS 244A.037, 244A.053 and 244A.055, respectively:

            (1) Within the boundaries of the county;

            (2) Within 1 mile outside the boundaries of the county if the board of county commissioners finds that such projects outside the boundaries of the county will facilitate transportation within the county; or

            (3) Within 30 miles outside the boundaries of the county and the boundaries of this State, where those boundaries are coterminous, if:

                  (I) The projects consist of improvements to a highway which is located wholly or partially outside the boundaries of this State and which connects this State to an interstate highway; and

                  (II) The board of county commissioners finds that such projects will provide a significant economic benefit to the county;

      (b) Payment of principal and interest on notes, bonds or other obligations incurred to fund projects described in paragraph (a); or

 


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      (c) Any combination of those uses.

      4.  The county may expend:

      (a) Any proceeds of the supplemental governmental services tax authorized by this section, or any borrowing in anticipation of that tax, pursuant to an interlocal agreement between the county and the regional transportation commission of the county with respect to any projects to be financed with the proceeds of the tax.

      (b) Any proceeds of the supplemental governmental services tax authorized by this section to pay the operating costs of the county and any other costs to carry out the governmental functions of the county.

      5.  As used in this section, “based” has the meaning ascribed to it in NRS 482.011.

      Sec. 5.  NRS 371.045 is hereby amended to read as follows:

      371.045  1.  A board of county commissioners of a county whose population is less than 100,000 or is 400,000 or more may by ordinance, but not as in a case of emergency, after receiving the approval of a majority of the registered voters voting on the question at a primary, general or special election, impose a supplemental governmental services tax of not more than 1 cent on each $1 of valuation of the vehicle for the privilege of operating upon the public streets, roads and highways of the county on each vehicle based in the county except:

      (a) A vehicle exempt from the governmental services tax pursuant to this chapter; or

      (b) A vehicle subject to NRS 706.011 to 706.861, inclusive, which is engaged in interstate or intercounty operations.

      2.  A county may combine this question with questions submitted pursuant to NRS 244.3351, 278.710 or 377A.020, or any combination thereof.

      3.  A special election may be held only if the board of county commissioners determines, by a unanimous vote, that an emergency exists. The determination made by the board is conclusive unless it is shown that the board acted with fraud or a gross abuse of discretion. An action to challenge the determination made by the board must be commenced within 15 days after the board’s determination is final. As used in this subsection, “emergency” means any unexpected occurrence or combination of occurrences which requires immediate action by the board of county commissioners to prevent or mitigate a substantial financial loss to the county or to enable the board to provide an essential service to the residents of the county.

      4.  Collection of the tax imposed pursuant to this section must not commence earlier than the first day of the second calendar month after adoption of the ordinance imposing the tax.

      5.  Except as otherwise provided in subsection 6 and NRS 371.047, the county shall use the proceeds of the tax to pay the cost of:

      (a) Projects related to the construction and maintenance of sidewalks, streets, avenues, boulevards, highways and other public rights-of-way used primarily for vehicular traffic, including, without limitation, overpass projects, street projects or underpass projects, as defined in NRS 244A.037, 244A.053 and 244A.055, respectively:

            (1) Within the boundaries of the county;

            (2) Within 1 mile outside the boundaries of the county if the board of county commissioners finds that such projects outside the boundaries of the county will facilitate transportation within the county; or

 


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            (3) Within 30 miles outside the boundaries of the county and the boundaries of this State, where those boundaries are coterminous, if:

                  (I) The projects consist of improvements to a highway which is located wholly or partially outside the boundaries of this State and which connects this State to an interstate highway; and

                  (II) The board of county commissioners finds that such projects will provide a significant economic benefit to the county;

      (b) Payment of principal and interest on notes, bonds or other obligations incurred to fund projects described in paragraph (a); or

      (c) Any combination of those uses.

      6.  The county may [expend the] :

      (a) Expend any proceeds of the supplemental governmental services tax authorized by this section , [and NRS 371.047,] or any borrowing in anticipation of that tax, pursuant to an interlocal agreement between the county and the regional transportation commission of the county with respect to [the] any projects to be financed with the proceeds of the tax.

      (b) If the population of the county is 400,000 or more, expend any proceeds of the supplemental governmental services tax authorized by this section to pay the operating costs of the county and any other costs to carry out the governmental functions of the county.

      7.  As used in this section, “based” has the meaning ascribed to it in NRS 482.011.

      Sec. 6.  NRS 371.047 is hereby amended to read as follows:

      371.047  1.  A county may use the proceeds of the tax imposed pursuant to NRS 371.045 [,] or section 4 of this act, or of bonds, notes or other obligations incurred to which the proceeds of those taxes are pledged to finance a project related to the construction of a highway with limited access, to:

      (a) Purchase residential real property which shares a boundary with a highway with limited access or a project related to the construction of a highway with limited access, and which is adversely affected by the highway. Not more than 1 percent of the proceeds of the tax or of any bonds to which the proceeds of the tax are pledged may be used for this purpose.

      (b) Pay for the cost of moving persons whose primary residences are condemned for a right-of-way for a highway with limited access and who qualify for such payments. The board of county commissioners shall, by ordinance, establish the qualifications for receiving payments for the cost of moving pursuant to this paragraph.

      2.  A county may, in accordance with NRS 244.265 to 244.296, inclusive, dispose of any residential real property purchased pursuant to this section, and may reserve and except easements, rights or interests related thereto, including, but not limited to:

      (a) Abutter’s rights of light, view or air.

      (b) Easements of access to and from abutting land.

      (c) Covenants prohibiting the use of signs, structures or devices advertising activities not conducted, services not rendered or goods not produced or available on the real property.

      3.  Proceeds from the sale or lease of residential real property acquired pursuant to this section must be used for the purposes set forth in this section and in NRS 371.045 [.] or section 4 of this act, as applicable.

 


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      4.  For the purposes of this section, residential real property is adversely affected by a highway with limited access if the construction or proposed use of the highway:

      (a) Constitutes a taking of all or any part of the property, or interest therein;

      (b) Lowers the value of the property; or

      (c) Constitutes a nuisance.

      5.  As used in this section:

      (a) “Highway with limited access” means a divided highway for through traffic with full control of access and with grade separations at intersections.

      (b) “Primary residence” means a dwelling, whether owned or rented by the occupant, which is the sole principal place of residence of that occupant.

      (c) “Residential real property” means a lot or parcel of not more than 1.5 acres upon which a single-family or multifamily dwelling is located.

      Sec. 7.  NRS 482.181 is hereby amended to read as follows:

      482.181  1.  Except as otherwise provided in subsection 5, after deducting the amount withheld by the Department and the amount credited to the Department pursuant to subsection 6 of NRS 482.180, the Department shall certify monthly to the State Board of Examiners the amount of the basic and supplemental governmental services taxes collected for each county by the Department and its agents during the preceding month, and that money must be distributed monthly as provided in this section.

      2.  Any supplemental governmental services tax collected for a county must be distributed only to the county, to be used as provided in NRS 371.045 and 371.047 [.] and section 4 of this act.

      3.  The distribution of the basic governmental services tax received or collected for each county must be made to the county school district within each county before any distribution is made to a local government, special district or enterprise district. For the purpose of calculating the amount of the basic governmental services tax to be distributed to the county school district, the taxes levied by each local government, special district and enterprise district are the product of its certified valuation, determined pursuant to subsection 2 of NRS 361.405, and its tax rate, established pursuant to NRS 361.455 for the fiscal year beginning on July 1, 1980, except that the tax rate for school districts, including the rate attributable to a district’s debt service, is the rate established pursuant to NRS 361.455 for the fiscal year beginning on July 1, 1978, but if the rate attributable to a district’s debt service in any fiscal year is greater than its rate for the fiscal year beginning on July 1, 1978, the higher rate must be used to determine the amount attributable to debt service.

      4.  After making the distributions set forth in subsection 3, the remaining money received or collected for each county must be deposited in the Local Government Tax Distribution Account created by NRS 360.660 for distribution to local governments, special districts and enterprise districts within each county pursuant to the provisions of NRS 360.680 and 360.690.

      5.  An amount equal to any basic governmental services tax distributed to a redevelopment agency in the Fiscal Year 1987-1988 must continue to be distributed to that agency as long as it exists but must not be increased.

      6.  The Department shall make distributions of the basic governmental services tax directly to county school districts.

      7.  As used in this section:

      (a) “Enterprise district” has the meaning ascribed to it in NRS 360.620.

      (b) “Local government” has the meaning ascribed to it in NRS 360.640.

 


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

            (1) For the basic governmental services tax collected on vehicles subject to the provisions of chapter 706 of NRS, the amount determined for each county based on the following percentages:

 

Carson City...... 1.07 percent            Lincoln................... 3.12 percent

Churchill.......... 5.21 percent            Lyon........................ 2.90 percent

Clark............... 22.54 percent            Mineral................... 2.40 percent

Douglas............ 2.52 percent            Nye.......................... 4.09 percent

Elko................ 13.31 percent            Pershing.................. 7.00 percent

Esmeralda........ 2.52 percent            Storey........................ .19 percent

Eureka.............. 3.10 percent            Washoe................ 12.24 percent

Humboldt......... 8.25 percent            White Pine............. 5.66 percent

Lander.............. 3.88 percent

 

            (2) For all other basic and supplemental governmental services tax received or collected by the Department, the amount attributable to each county based on the county of registration of the vehicle for which the tax was paid.

      (d) “Special district” has the meaning ascribed to it in NRS 360.650.

      Sec. 8.  1.  Notwithstanding any other statutory provision to the contrary, the County Treasurer of Clark County shall distribute quarterly to the State Treasurer for deposit in the State General Fund, from the proceeds of the taxes ad valorem levied by that County for the operating expenses of the County during the fiscal years beginning on July 1, 2009, and July 1, 2010, the amount of those proceeds attributable to the levy of those taxes on all taxable property in the County at the rate of 4 cents per $100 of assessed valuation. For the purposes of NRS 354.59811, the amount of the proceeds distributed to the State Treasurer pursuant to this subsection shall be deemed to constitute revenue received by Clark County from taxes ad valorem.

      2.  Notwithstanding any other statutory provision to the contrary, the County Treasurer of Washoe County shall distribute quarterly to the State Treasurer for deposit in the State General Fund, from the proceeds of the taxes ad valorem levied by that County for the operating expenses of the County during the fiscal years beginning on July 1, 2009, and July 1, 2010, the amount of those proceeds attributable to the levy of those taxes on all taxable property in the County at the rate of 4 cents per $100 of assessed valuation. For the purposes of NRS 354.59811, the amount of the proceeds distributed to the State Treasurer pursuant to this subsection shall be deemed to constitute revenue received by Washoe County from taxes ad valorem.

      Sec. 9.  Notwithstanding any other statutory provision to the contrary:

      1.  The Chief Financial Officer of Clark County shall:

      (a) Determine the amount of:

            (1) Any revenue for the fiscal years beginning on July 1 2009, and July 1, 2010, which is retained by the County pursuant to paragraph (b) of subsection 1 of NRS 244.33512;

            (2) Any revenue for the fiscal years beginning on July 1 2009, and July 1, 2010, from any tax imposed in the County pursuant to NRS 278.710; and

 


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            (3) Any revenue for the fiscal years beginning on July 1 2009, and July 1, 2010, from any tax imposed in the County pursuant to NRS 371.045,

Ê which is not needed for debt service on any bonds or other securities which are payable from or secured by any of that revenue, or for any reserves therefor or any other expenses related to those bonds or other securities, or for any other existing contractual obligations, and which may be available, under the terms of any bonds or other securities to which all or any combination of such revenue has been pledged, for distribution pursuant to paragraph (b); and

      (b) Transfer to the county general fund such a portion of the amount determined pursuant to paragraph (a) as the Board of County Commissioners of Clark County determines to be appropriate based upon any financial needs for existing contractual obligations, for bonds anticipated to be issued in the future, for anticipated future debt service on outstanding bonds and bonds anticipated to be issued in the future, and for any reserves therefor.

      2.  Any money transferred to the county general fund pursuant to subsection 1 may be expended to pay the operating costs of the county and any other costs to carry out the governmental functions of the county.

      Sec. 10.  The amendatory provisions of section 1 of this act must not be applied to modify, directly or indirectly, any taxes levied or revenues pledged in such a manner as to impair adversely any outstanding obligations of any county, city or town, including, without limitation, bonds, medium-term financing, letters of credit and any other financial obligation, until all such obligations have been discharged in full or provision for their payment and redemption has been fully made.

      Sec. 11.  This act becomes effective on July 1, 2009.

________

 


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CHAPTER 387, AB 552

Assembly Bill No. 552–Committee on Ways and Means

 

CHAPTER 387

 

AN ACT relating to taxation; increasing the fee charged by the State for collecting certain local sales and use taxes; establishing the required time for payment to the State of certain proceeds from taxes on revenue from the rental of transient lodging; making permanent a temporary reduction in various allowances for the collection of sales and use taxes and taxes on intoxicating liquor, cigarettes and other tobacco products; and providing other matters properly relating thereto.

 

[Veto Overridden. Date Filed: June 1, 2009]

 

Legislative Counsel’s Digest:

      Existing law requires the State Controller to transfer 0.75 percent of certain local sales and use taxes collected during the preceding month in each county and from out-of-state businesses to the appropriate account in the State General Fund as compensation to the State for the costs of collecting these taxes. (NRS 374.785) This bill increases the compensation rate for local sales and use taxes, other than the Local School Support Tax, to 1.75 percent.

      Existing law provides that the collection allowance applicable to taxes on intoxicating liquor, cigarettes and other products made from tobacco, and sales and use taxes will increase from 0.25 percent to 0.5 percent on July 1, 2009. (Chapter 4, Statutes of Nevada 2008, 25th Special Session, pp. 18-20 and 23) Section 18 of this bill repeals the provision effecting this change, thereby maintaining the collection allowance at the rate of 0.25 percent.

      Existing law requires the imposition of certain taxes on revenue from the rental of transient lodging in each county and incorporated city in this State, and the payment of all or part of the proceeds of those taxes to the State. (§§ 3, 4 and 6 of I.P. 1; NRS 244.3352, 244.3354, 268.096, 268.0962) Sections 4 and 17 of this bill require the payment of those proceeds to the State on or before the last day of the month immediately following the month for which those proceeds are collected.

 

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN

SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

 

      Section 1.  (Deleted by amendment.)

      Sec. 2.  NRS 360.850 is hereby amended to read as follows:

      360.850  1.  The State Controller, acting upon the collection data furnished by the Department, shall remit to the governing body of a municipality that adopts an assessment ordinance in accordance with NRS 271.650 in the manner provided pursuant to an agreement made pursuant to NRS 271.660:

      (a) From the State General Fund, the amount of money pledged pursuant to the ordinance in accordance with paragraph (a) of subsection 1 of NRS 271.650 which amount is hereby appropriated for that purpose; and

      (b) From the Sales and Use Tax Account in the State General Fund, the amount of the proceeds pledged pursuant to the ordinance in accordance with [paragraph (b)] paragraphs (b) and (c) of subsection 1 of NRS 271.650.

      2.  The governing body of a municipality that adopts an assessment ordinance in accordance with NRS 271.650 shall promptly remit to the State Controller any amount received pursuant to this section in excess of the amount required to carry out the provisions of NRS 271.4315 with regard to the project for which the assessment ordinance was adopted.

 


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amount required to carry out the provisions of NRS 271.4315 with regard to the project for which the assessment ordinance was adopted. The State Controller shall deposit any money received from a governing body of a municipality pursuant to this subsection in the appropriate account in the State General Fund for distribution and use as if the money had not been pledged pursuant to an assessment ordinance adopted in accordance with NRS 271.650 in the following order of priority:

      (a) First, to the credit of the county school district fund for the county in which the improvement district is located to the extent that the money would have been transferred to that fund, if not for the pledge of the money pursuant to the assessment ordinance, pursuant to paragraph (e) of subsection 3 of NRS 374.785 for the fiscal year in which the State Controller receives the money;

      (b) Second, to the State General Fund to the extent that the money would not have been appropriated, if not for the pledge of the money pursuant to the assessment ordinance, pursuant to paragraph (a) of subsection 1 for the fiscal year in which the State Controller receives the money; and

      (c) Third, to the credit of any other funds and accounts to which the money would have been distributed, if not for the pledge of the money pursuant to the assessment ordinance, for the fiscal year in which the State Controller receives the money.

      3.  The Nevada Tax Commission may adopt such regulations as it deems appropriate to ensure the proper collection and distribution of any money pledged pursuant to an assessment ordinance adopted in accordance with NRS 271.650.

      Sec. 3.  NRS 360.855 is hereby amended to read as follows:

      360.855  1.  The State Controller, acting upon the collection data furnished by the Department, shall remit to the governing body of a municipality that adopts an ordinance pursuant to NRS 271A.070, in the manner provided pursuant to an agreement made pursuant to NRS 271A.100:

      (a) From the State General Fund the amount of money pledged pursuant to the ordinance in accordance with subparagraph (1) of paragraph (c) of subsection 1 of NRS 271A.070, which amount is hereby appropriated for that purpose; and

      (b) From the Sales and Use Tax Account in the State General Fund the amount of the proceeds pledged pursuant to the ordinance in accordance with [subparagraph (2)] subparagraphs (2) and (3) of paragraph (c) of subsection 1 of NRS 271A.070.

      2.  Except as otherwise provided in subsection 3, the governing body of a municipality that adopts an ordinance pursuant to NRS 271A.070 shall at the end of each fiscal year remit to the State Controller any amount received pursuant to this section in excess of the amount required to make payments due during that fiscal year of the principal of, interest on, and other payments or security-related costs with respect to, any bonds or notes issued pursuant to NRS 271A.120 and payments due during that fiscal year under any agreements made pursuant to NRS 271A.120. The State Controller shall deposit any money received from a governing body of a municipality pursuant to this subsection in the appropriate account in the State General Fund for distribution and use as if the money had not been pledged by an ordinance adopted pursuant to NRS 271A.070, in the following order of priority:

 


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      (a) First, to the credit of the county school district fund for the county in which the improvement district is located to the extent that the money would have been transferred to that fund, if not for the pledge of the money pursuant to that ordinance, pursuant to paragraph (e) of subsection 3 of NRS 374.785 for the fiscal year in which the State Controller receives the money;

      (b) Second, to the State General Fund to the extent that the money would not have been appropriated, if not for the pledge of the money pursuant to that ordinance, pursuant to paragraph (a) of subsection 1 for the fiscal year in which the State Controller receives the money; and

      (c) Third, to the credit of any other funds and accounts to which the money would have been distributed, if not for the pledge of the money pursuant to that ordinance, for the fiscal year in which the State Controller receives the money.

      3.  The provisions of subsection 2 do not require a governing body to remit to the State Controller any money received pursuant to this section and expended for the purpose of prepaying, defeasing or otherwise retiring all or a portion of any bonds or notes issued pursuant to NRS 271A.120 or of prepaying amounts due under any agreements entered into pursuant to NRS 271A.120, or any combination thereof, with respect to a tourism improvement district if that use of the money has been:

      (a) Authorized by the governing body in the ordinance creating the district pursuant to NRS 271A.070, or in an amendment thereto; and

      (b) Approved by the governing body, Commission on Tourism and Governor in the manner required to satisfy the requirements of subsections 6, 7 and 8 of NRS 271A.080,

Ê and after the provision of notice to and an opportunity to make comments by the board of trustees of the school district in which the tourism improvement district is located in accordance with subsection 4 of NRS 271A.080 and, if applicable, by the board of county commissioners of the county in which the tourism improvement district is located in accordance with subsection 5 of NRS 271A.080.

      4.  The Nevada Tax Commission may adopt such regulations as it deems appropriate to ensure the proper collection and distribution of any money pledged by an ordinance adopted pursuant to NRS 271A.070.

      Sec. 4.  Chapter 364 of NRS is hereby amended by adding thereto a new section to read as follows:

      1.  A board of county commissioners that imposes a tax on the gross receipts from the rental of transient lodging pursuant to subsection 1 of NRS 244.3352 shall require by ordinance and take such additional action as may be necessary to require:

      (a) The payment of the proceeds of the tax which are required to be distributed pursuant to paragraph (a) of subsection 1 of NRS 244.3354 or paragraph (a) of subsection 2 of NRS 244.3354 to the Department of Taxation on or before the last day of the month immediately following the month for which the tax is collected; and

      (b) The schedule for the payment of the tax by persons in the business of providing lodging to provide for the payment of the tax in a sufficiently timely manner to carry out the provisions of paragraph (a).

      2.  A board of county commissioners that imposes a tax on the gross receipts from the rental of transient lodging pursuant to subsection 1 of section 3 of Initiative Petition No. 1 of this session shall require by ordinance and take such additional action as may be necessary to require:

 


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      (a) The payment of the proceeds of the tax which are required to be distributed pursuant to section 4 of Initiative Petition No. 1 of this session to the State Treasurer on or before the last day of the month immediately following the month for which the tax is collected; and

      (b) The schedule for the payment of the tax by persons in the business of providing lodging to provide for the payment of the tax in a sufficiently timely manner to carry out the provisions of paragraph (a).

      3.  The city council or other governing body of an incorporated city that imposes a tax on the gross receipts from the rental of transient lodging pursuant to subsection 1 of NRS 268.096 shall require by ordinance and take such additional action as may be necessary to require:

      (a) The payment of the proceeds of the tax which are required to be distributed pursuant to paragraph (a) of subsection 1 of NRS 268.0962 or paragraph (a) of subsection 2 of NRS 268.0962 to the Department of Taxation on or before the last day of the month immediately following the month for which the tax is collected; and

      (b) The schedule for the payment of the tax by persons in the business of providing lodging to provide for the payment of the tax in a sufficiently timely manner to carry out the provisions of paragraph (a).

      Sec. 5.  Chapter 374A of NRS is hereby amended by adding thereto a new section to read as follows:

      1.  All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid pursuant to this chapter must be paid to the Department in the form of remittances payable to the Department.

      2.  The Department shall deposit the payments with the State Treasurer for credit to the Sales and Use Tax Account in the State General Fund.

      3.  The State Controller, acting upon the collection data furnished by the Department, shall monthly:

      (a) Transfer from the Sales and Use Tax Account 1.75 percent of all fees, taxes, interest and penalties collected pursuant to this chapter during the preceding month to the appropriate account in the State General Fund as compensation to the State for the cost of collecting the tax.

      (b) Determine for each county an amount of money equal to any fees, taxes, interest and penalties collected in or for that county pursuant to this chapter during the preceding month, less the amount transferred to the State General Fund pursuant to paragraph (a).

      (c) Transfer the amount determined for each county to the Intergovernmental Fund and remit the money to the county school district fund.

      Sec. 6.  NRS 374A.020 is hereby amended to read as follows:

      374A.020  1.  The collection of the tax imposed by NRS 374A.010 must be commenced on the first day of the first calendar quarter that begins at least 120 days after the last condition in subsection 1 of NRS 374A.010 is met.

      2.  [The] Except as otherwise provided in section 5 of this act, the tax must be administered, collected and distributed in the manner set forth in chapter 374 of NRS.

      3.  The board of trustees of the school district shall transfer the proceeds of the tax imposed by NRS 374A.010 from the county school district fund to the fund described in NRS 354.6105 which must be established by the board of trustees. The money deposited in the fund described in NRS 354.6105 pursuant to this subsection must be accounted for separately in that fund and must only be expended by the board of trustees for the cost of the extraordinary maintenance, extraordinary repair and extraordinary improvement of school facilities within the county.

 


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ê2009 Statutes of Nevada, Page 2087 (Chapter 387, AB 552)ê

 

pursuant to this subsection must be accounted for separately in that fund and must only be expended by the board of trustees for the cost of the extraordinary maintenance, extraordinary repair and extraordinary improvement of school facilities within the county.

      Sec. 7.  NRS 376A.040 is hereby amended to read as follows:

      376A.040  1.  In addition to all other taxes imposed on the revenues from retail sales, a board of county commissioners of a county whose population is less than 400,000 may by ordinance, but not as in a case of emergency, impose a tax at the rate of up to one-quarter of 1 percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail, or stored, used or otherwise consumed, in the county, after receiving the approval of a majority of the registered voters of the county voting on the question at a primary, general or special election. The question may be combined with questions submitted pursuant to NRS 376A.050 or 376A.070, or both.

      2.  If a county imposes a sales tax pursuant to this section and NRS 376A.050, the combined additional sales tax must not exceed one-quarter of 1 percent. A tax imposed pursuant to this section applies throughout the county, including incorporated cities in the county.

      3.  Before the election may occur, an open-space plan must be adopted by the board of county commissioners pursuant to NRS 376A.020 and the adopted open-space plan must be endorsed by resolution by the city council of each incorporated city within the county.

      4.  All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid pursuant to this section must be paid to the Department of Taxation in the form of remittances payable to the Department of Taxation. The Department of Taxation shall deposit the payments with the State Treasurer for credit to the Sales and Use Tax Account in the State General Fund.

      5.  The State Controller, acting upon the collection data furnished by the Department of Taxation, shall [transfer] monthly :

      (a) Transfer from the Sales and Use Tax Account 1.75 percent of all fees, taxes, interest and penalties collected during the preceding month to the appropriate account in the State General Fund as compensation to the State for the cost of collecting the tax.

      (b) Determine for each county an amount of money equal to any fees, taxes, interest and penalties collected in or for that county pursuant to this section during the preceding month, less the amount transferred to the State General Fund pursuant to paragraph (a).

      (c) Transfer the amount determined for each county to the Intergovernmental Fund and remit the money to the county treasurer.

      [5.] 6.  The money received from the tax imposed pursuant to subsection [4] 5 must be retained by the county, or remitted to a city or general improvement district in the county. The money received by a county, city or general improvement district pursuant to this section must only be used to pay the cost of:

      (a) The acquisition of land in fee simple for development and use as open-space land;

      (b) The acquisition of the development rights of land identified as open-space land;

      (c) The creation of a trust fund for the acquisition of land or development rights of land pursuant to paragraphs (a) and (b);

 


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ê2009 Statutes of Nevada, Page 2088 (Chapter 387, AB 552)ê

 

      (d) The principal and interest on notes, bonds or other obligations issued by the county, city or general improvement district for the acquisition of land or development rights of land pursuant to paragraphs (a) and (b); or

      (e) Any combination of the uses set forth in paragraphs (a) to (d), inclusive.

      [6.] 7.  The money received from the tax imposed pursuant to this section and any applicable penalty or interest must not be used for any neighborhood or community park or facility.

      [7.] 8.  Any money used for the purposes described in this section must be used in a manner:

      (a) That is consistent with the provisions of the open-space plan adopted pursuant to NRS 376A.020; and

      (b) That provides an equitable allocation of the money among the county and the incorporated cities within the county.

      Sec. 8.  NRS 376A.040 is hereby amended to read as follows:

      376A.040  1.  In addition to all other taxes imposed on the revenues from retail sales, a board of county commissioners of a county whose population is 100,000 or more but less than 400,000, may by ordinance, but not as in a case of emergency, impose a tax at the rate of up to one-quarter of 1 percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail, or stored, used or otherwise consumed, in the county, after receiving the approval of a majority of the registered voters of the county voting on the question at a primary, general or special election. The question may be combined with questions submitted pursuant to NRS 376A.050 or 376A.070, or both.

      2.  If a county imposes a sales tax pursuant to this section and NRS 376A.050, the combined additional sales tax must not exceed one-quarter of 1 percent. A tax imposed pursuant to this section applies throughout the county, including incorporated cities in the county.

      3.  Before the election may occur, an open-space plan must be adopted by the board of county commissioners pursuant to NRS 376A.020 and the adopted open-space plan must be endorsed by resolution by the city council of each incorporated city within the county.

      4.  All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid pursuant to this section must be paid to the Department of Taxation in the form of remittances payable to the Department of Taxation. The Department of Taxation shall deposit the payments with the State Treasurer for credit to the Sales and Use Tax Account in the State General Fund.

      5.  The State Controller, acting upon the collection data furnished by the Department of Taxation, shall [transfer] monthly :

      (a) Transfer from the Sales and Use Tax Account 1.75 percent of all fees, taxes, interest and penalties collected during the preceding month to the appropriate account in the State General Fund as compensation to the State for the cost of collecting the tax.

      (b) Determine for each county an amount of money equal to any fees, taxes, interest and penalties collected in or for that county pursuant to this section during the preceding month, less the amount transferred to the State General Fund pursuant to paragraph (a).

      (c) Transfer the amount determined for each county to the Intergovernmental Fund and remit the money to the county treasurer.

 


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ê2009 Statutes of Nevada, Page 2089 (Chapter 387, AB 552)ê

 

      [5.] 6.  The money received from the tax imposed pursuant to subsection [4] 5 must be retained by the county, or remitted to a city or general improvement district in the county. The money received by a county, city or general improvement district pursuant to this section must only be used to pay the cost of:

      (a) The acquisition of land in fee simple for development and use as open-space land;

      (b) The acquisition of the development rights of land identified as open-space land;

      (c) The creation of a trust fund for the acquisition of land or development rights of land pursuant to paragraphs (a) and (b);

      (d) The principal and interest on notes, bonds or other obligations issued by the county, city or general improvement district for the acquisition of land or development rights of land pursuant to paragraphs (a) and (b); or

      (e) Any combination of the uses set forth in paragraphs (a) to (d), inclusive.

      [6.] 7.  The money received from the tax imposed pursuant to this section and any applicable penalty or interest must not be used for any neighborhood or community park or facility.

      [7.] 8.  Any money used for the purposes described in this section must be used in a manner:

      (a) That is consistent with the provisions of the open-space plan adopted pursuant to NRS 376A.020; and

      (b) That provides an equitable allocation of the money among the county and the incorporated cities within the county.

      Sec. 9.  NRS 376A.050 is hereby amended to read as follows:

      376A.050  1.  Except as otherwise provided in subsection 2, in addition to all other taxes imposed on the revenues from retail sales, a board of county commissioners in each county whose population is less than 400,000 may by ordinance, but not as in a case of emergency, impose a tax at the rate of up to one-quarter of 1 percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail, or stored, used or otherwise consumed, in the county, after receiving the approval of a majority of the registered voters of the county voting on the question at a primary, general or special election. The question may be combined with questions submitted pursuant to NRS 376A.040 or 376A.070, or both.

      2.  If a county imposes a sales tax pursuant to this section and NRS 376A.040, the combined additional sales tax must not exceed one-quarter of 1 percent. A tax imposed pursuant to this section applies throughout the county, including incorporated cities in the county.

      3.  Before the election occurs, an open-space plan must be adopted by the board of county commissioners pursuant to NRS 376A.020 and the adopted open-space plan must be endorsed by resolution by the city council of each incorporated city in the county.

      4.  All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid pursuant to this section must be paid to the Department of Taxation in the form of remittances payable to the Department of Taxation. The Department of Taxation shall deposit the payments with the State Treasurer for credit to the Sales and Use Tax Account in the State General Fund.

      5.  The State Controller, acting upon the collection data furnished by the Department of Taxation, shall [transfer] monthly :

 


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ê2009 Statutes of Nevada, Page 2090 (Chapter 387, AB 552)ê

 

      (a) Transfer from the Sales and Use Tax Account 1.75 percent of all fees, taxes, interest and penalties collected during the preceding month to the appropriate account in the State General Fund as compensation to the State for the cost of collecting the tax.

      (b) Determine for each county an amount of money equal to any fees, taxes, interest and penalties collected in or for that county pursuant to this section during the preceding month, less the amount transferred to the State General Fund pursuant to paragraph (a).

      (c) Transfer the amount determined for each county to the Intergovernmental Fund and remit the money to the county treasurer.

      Sec. 10.  NRS 376A.050 is hereby amended to read as follows:

      376A.050  1.  Except as otherwise provided in subsection 2, in addition to all other taxes imposed on the revenues from retail sales, a board of county commissioners in each county whose population is 100,000 or more but less than 400,000, may by ordinance, but not as in a case of emergency, impose a tax at the rate of up to one-quarter of 1 percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail, or stored, used or otherwise consumed, in the county, after receiving the approval of a majority of the registered voters of the county voting on the question at a primary, general or special election. The question may be combined with questions submitted pursuant to NRS 376A.040 or 376A.070, or both.

      2.  If a county imposes a sales tax pursuant to this section and NRS 376A.040, the combined additional sales tax must not exceed one-quarter of 1 percent. A tax imposed pursuant to this section applies throughout the county, including incorporated cities in the county.

      3.  Before the election occurs, an open-space plan must be adopted by the board of county commissioners pursuant to NRS 376A.020 and the adopted open-space plan must be endorsed by resolution by the city council of each incorporated city in the county.

      4.  All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid pursuant to this section must be paid to the Department of Taxation in the form of remittances payable to the Department of Taxation. The Department of Taxation shall deposit the payments with the State Treasurer for credit to the Sales and Use Tax Account in the State General Fund. The State Controller, acting upon the collection data furnished by the Department of Taxation, shall [transfer] monthly :

      (a) Transfer from the Sales and Use Tax Account 1.75 percent of all fees, taxes, interest and penalties collected during the preceding month to the appropriate account in the State General Fund as compensation to the State for the cost of collecting the tax.

      (b) Determine for each county an amount of money equal to any fees, taxes, interest and penalties collected in or for that county pursuant to this section during the preceding month, less the amount transferred to the State General Fund pursuant to paragraph (a).

      (c) Transfer the amount determined for each county to the Intergovernmental Fund and remit the money to the county treasurer.

      Sec. 11.  NRS 377.050 is hereby amended to read as follows:

      377.050  1.  All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid to counties under this chapter must be paid to the Department in the form of remittances made payable to the Department.

 


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ê2009 Statutes of Nevada, Page 2091 (Chapter 387, AB 552)ê

 

      2.  The Department shall deposit the payments with the State Treasurer for credit to the Sales and Use Tax Account in the State General Fund.

      3.  The State Controller, acting upon the collection data furnished by the Department, shall, before making the distributions required by NRS 360.850, 360.855, 377.055 and 377.057, monthly transfer from the Sales and Use Tax Account [.75] 1.75 percent of all fees, taxes, interests and penalties collected pursuant to this chapter during the preceding month to the appropriate account in the State General Fund as compensation to the State for the cost of collecting the tax.

      Sec. 12.  NRS 377A.050 is hereby amended to read as follows:

      377A.050  1.  All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid to the counties under this chapter must be paid to the Department in the form of remittances payable to the Department.

      2.  The Department shall deposit the payments with the State Treasurer for credit to the Sales and Use Tax Account in the State General Fund.

      3.  The State Controller, acting upon the collection data furnished by the Department, shall monthly:

      (a) Transfer from the Sales and Use Tax Account [.75] 1.75 percent of all fees, taxes, interest and penalties collected pursuant to this chapter during the preceding month to the appropriate account in the State General Fund as compensation to the State for the cost of collecting the tax.

      (b) Determine for each county an amount of money equal to any fees, taxes, interest and penalties collected in or for that county pursuant to this chapter during the preceding month, less the amount transferred to the State General Fund pursuant to paragraph (a).

      (c) Transfer the amount determined for each county to the Intergovernmental Fund and remit the money to the county treasurer.

      Sec. 13.  NRS 377B.130 is hereby amended to read as follows:

      377B.130  1.  All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid to the counties pursuant to this chapter must be paid to the Department in the form of remittances payable to the Department.

      2.  The Department shall deposit the payments with the State Treasurer for credit to the Sales and Use Tax Account in the State General Fund.

      3.  The State Controller, acting upon the collection data furnished by the Department, shall monthly:

      (a) Transfer from the Sales and Use Tax Account to the appropriate account in the State General Fund a [percentage] 1.75 percent of all fees, taxes, interest and penalties collected pursuant to this chapter during the preceding month as compensation to the State for the cost of collecting the taxes. [The percentage to be transferred pursuant to this paragraph must be the same percentage as the percentage of proceeds transferred pursuant to paragraph (a) of subsection 3 of NRS 374.785, but the percentage must be applied to the proceeds collected pursuant to this chapter only.]

      (b) Determine for each county an amount of money equal to any fees, taxes, interest and penalties collected in or for that county pursuant to this chapter during the preceding month, less the amount transferred to the State General Fund pursuant to paragraph (a).

      (c) Transfer the amount determined for each county to the Intergovernmental Fund and remit the money:

            (1) In each county whose population is 400,000 or more and in which a water authority exists, to the treasurer for the water authority.

 


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ê2009 Statutes of Nevada, Page 2092 (Chapter 387, AB 552)ê

 

            (2) In each county whose population is less than 400,000 or each county whose population is 400,000 or more and in which no water authority exists, to the county treasurer.

      Sec. 14.  NRS 271.650 is hereby amended to read as follows:

      271.650  1.  Except as otherwise provided in this section, the governing body of a municipality in a county whose population is less than 400,000 may include in an assessment ordinance for a project the pledge of a single percentage specified in the ordinance, which must not exceed 75 percent, of:

      (a) An amount equal to the proceeds of the taxes imposed pursuant to NRS 372.105 and 372.185 with regard to tangible personal property sold at retail, or stored, used or otherwise consumed, in the improvement district during a fiscal year, after the deduction of a sum equal to [0.75] 1.75 percent of the amount of those proceeds; [and]

      (b) The amount of the proceeds of the taxes imposed pursuant to NRS 374.110 [, 374.190 and 377.030] and 374.190 with regard to tangible personal property sold at retail, or stored, used or otherwise consumed, in the improvement district during a fiscal year, after the deduction of 0.75 percent of the amount of those proceeds [.] ; and

      (c) The amount of the proceeds of the tax imposed pursuant to NRS 377.030 with regard to tangible personal property sold at retail, or stored, used or otherwise consumed, in the improvement district during a fiscal year, after the deduction of 1.75 percent of the amount of those proceeds.

      2.  If any property within the boundaries of an improvement district for which any money is pledged pursuant to this section is also included within the boundaries of any other improvement district for which any money is pledged pursuant to this section or any tourism improvement district for which any money is pledged pursuant to NRS 271A.070, the total amount of money pledged pursuant to this section and NRS 271A.070 with respect to such property by all such districts must not exceed the amount authorized pursuant to this section.

      3.  The governing body of a municipality shall not include a pledge authorized by subsection 1 in an assessment ordinance for a project unless:

      (a) The governing body determines that no retailers have maintained a fixed place of business in the improvement district at any time from the first day of the fiscal year in which the assessment ordinance is adopted until the date of the adoption of the ordinance.

      (b) The governing body determines, at a public hearing conducted at least 15 days after providing notice of the hearing by publication, that:

            (1) As a result of the project:

                  (I) Retailers will locate their businesses as such in the improvement district; and

                  (II) There will be a substantial increase in the proceeds from sales and use taxes remitted by retailers with regard to tangible personal property sold at retail, or stored, used or otherwise consumed, in the improvement district; and

            (2) A preponderance of that increase in the proceeds from sales and use taxes will be attributable to transactions with tourists who are not residents of this State.

      (c) The Commission on Tourism determines, at a public hearing conducted at least 15 days after providing notice of the hearing by publication, that a preponderance of the increase in the proceeds from sales and use taxes identified pursuant to paragraph (b) will be attributable to transactions with tourists who are not residents of this State.

 


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ê2009 Statutes of Nevada, Page 2093 (Chapter 387, AB 552)ê

 

and use taxes identified pursuant to paragraph (b) will be attributable to transactions with tourists who are not residents of this State.

      (d) The Governor determines that the project and the pledge of money authorized by subsection 1 will contribute significantly to economic development and tourism in this State. Before making that determination, the Governor:

            (1) Must consider the fiscal effects of the pledge of money on educational funding, including any fiscal effects described in comments provided pursuant to NRS 271.670 by the school district in which the improvement district is located, and for that purpose may require the Department of Education or the Department of Taxation, or both, to provide him with an appropriate fiscal report; and

            (2) If the Governor determines that the pledge of money will have a substantial adverse fiscal effect on educational funding, may require a commitment from the municipality for the provision of specified payments to the school district in which the improvement district is located during the term of the pledge of money. The payments may be provided pursuant to agreements authorized by NRS 271.670 or from sources other than the owners of property within the improvement district. Such a commitment by a municipality is not subject to the limitations of subsection 1 of NRS 354.626 and, notwithstanding any other law to the contrary, is binding on the municipality for the term of the pledge of money authorized by subsection 1.

      (e) If any property within the boundaries of the improvement district is also included within the boundaries of any other improvement district for which any money has been pledged pursuant to this section or any tourism improvement district for which any money has been pledged pursuant to NRS 271A.070, all the governing bodies which created those districts have entered into an interlocal agreement providing for:

            (1) The apportionment of any money pledged pursuant to this section and NRS 271A.070 with respect to such property; and

            (2) The priority of the application of that money between:

                  (I) Bonds issued pursuant to this chapter; and

                  (II) Bonds and notes issued, and agreements entered into, pursuant to NRS 271A.120.

Ê Any such agreement for the priority of the application of that money may be made irrevocable during the term of any bonds issued pursuant to this chapter to which all or any portion of that money is pledged, or during the term of any bonds or notes issued or any agreements entered into pursuant to NRS 271A.120 to which all or any portion of that money is pledged.

      4.  Any determination or approval made pursuant to subsection 3 is conclusive in the absence of fraud or gross abuse of discretion.

      5.  As used in this section, “retailer” has the meaning ascribed to it in NRS 374.060.

      Sec. 15.  NRS 271A.070 is hereby amended to read as follows:

      271A.070  1.  Except as otherwise provided in this section and NRS 271A.080, the governing body of a municipality may:

      (a) Create a tourism improvement district for the purposes of carrying out this chapter and revise the boundaries of the district by adopting an ordinance describing the boundaries of the district and generally describing the types of projects which may be financed within the district pursuant to this chapter.

 


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ê2009 Statutes of Nevada, Page 2094 (Chapter 387, AB 552)ê

 

      (b) Without any election, acquire, improve, equip, operate and maintain a project within a district created pursuant to paragraph (a). The project may be owned by the municipality, another governmental entity, any other person, or any combination thereof.

      (c) For the purposes of carrying out paragraph (b), include in an ordinance adopted pursuant to paragraph (a) the pledge of a single percentage specified in the ordinance, which must not exceed 75 percent, of:

            (1) An amount equal to the proceeds of the taxes imposed pursuant to NRS 372.105 and 372.185 with regard to tangible personal property sold at retail, or stored, used or otherwise consumed, in the district during a fiscal year, after the deduction of a sum equal to [0.75] 1.75 percent of the amount of those proceeds; [and]

            (2) The amount of the proceeds of the taxes imposed pursuant to NRS 374.110 [, 374.190 and 377.030] and 374.190 with regard to tangible personal property sold at retail, or stored, used or otherwise consumed, in the district during a fiscal year, after the deduction of 0.75 percent of the amount of those proceeds [.] ; and

            (3) The amount of the proceeds of the tax imposed pursuant to NRS 377.030 with regard to tangible personal property sold at retail, or stored, used or otherwise consumed, in the improvement district during a fiscal year, after the deduction of 1.75 percent of the amount of those proceeds.

      2.  A district created pursuant to this section by:

      (a) A city must be located entirely within the boundaries of that city.

      (b) A county must be located entirely within the boundaries of that county and, when the district is created, entirely outside of the boundaries of any city.

      3.  If any property within the boundaries of a district is also included within the boundaries of any other tourism improvement district or any improvement district for which any money has been pledged pursuant to NRS 271.650, the total amount of money pledged pursuant to this section and NRS 271.650 with respect to such property by all such districts must not exceed the amount authorized pursuant to this section.

      4.  The governing body of a municipality shall not, after October 1, 2009, create a tourism improvement district that includes within its boundaries any property included within the boundaries of a redevelopment area established pursuant to chapter 279 of NRS.

      Sec. 16.  NRS 354.705 is hereby amended to read as follows:

      354.705  1.  As soon as practicable after the Department takes over the management of a local government, the Executive Director shall:

      (a) Determine the total amount of expenditures necessary to allow the local government to perform the basic functions for which it was created;

      (b) Determine the amount of revenue reasonably expected to be available to the local government; and

      (c) Consider any alternative sources of revenue available to the local government.

      2.  If the Executive Director determines that the available revenue is not sufficient to provide for the payment of required debt service and operating expenses, he may submit his findings to the Committee who shall review the determinations made by the Executive Director. If the Committee determines that additional revenue is needed, it shall prepare a recommendation to the Nevada Tax Commission as to which one or more of the following additional taxes or charges should be imposed by the local government:

 


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ê2009 Statutes of Nevada, Page 2095 (Chapter 387, AB 552)ê

 

      (a) The levy of a property tax up to a rate which when combined with all other overlapping rates levied in the State does not exceed $4.50 on each $100 of assessed valuation.

      (b) An additional tax on transient lodging at a rate not to exceed 1 percent of the gross receipts from the rental of transient lodging within the boundaries of the local government upon all persons in the business of providing lodging. Any such tax must be collected and administered in the same manner as all other taxes on transient lodging are collected by or for the local government.

      (c) Additional service charges appropriate to the local government.

      (d) If the local government is a county or has boundaries that are conterminous with the boundaries of the county:

            (1) An additional tax on the gross receipts from the sale or use of tangible personal property not to exceed one-quarter of 1 percent throughout the county. The ordinance imposing any such tax must:

                  (I) Include provisions in substance which comply with the requirements of subsections 2 to 5, inclusive, of NRS 377A.030. The ordinance shall be deemed to require the remittance of the tax to the Department and the distribution of the tax to the local government in the same manner as that provided in NRS 377A.050.

                  (II) Specify the date on which the tax must first be imposed or on which a change in the rate of the tax becomes effective, which must be the first day of the first calendar quarter that begins at least 120 days after the effective date of the ordinance.

            (2) An additional governmental services tax of not more than 1 cent on each $1 of valuation of the vehicle for the privilege of operating upon the public streets, roads and highways of the county on each vehicle based in the county except those vehicles exempt from the governmental services tax imposed pursuant to chapter 371 of NRS or a vehicle subject to NRS 706.011 to 706.861, inclusive, which is engaged in interstate or intercounty operations. As used in this subparagraph, “based” has the meaning ascribed to it in NRS 482.011.

      3.  Upon receipt of the plan from the Committee, a panel consisting of three members of the Nevada Tax Commission appointed by the Nevada Tax Commission and three members of the Committee appointed by the Committee shall hold a public hearing at a location within the boundaries of the local government in which the severe financial emergency exists after giving public notice of the hearing at least 10 days before the date on which the hearing will be held. In addition to the public notice, the panel shall give notice to the governing body of each local government whose jurisdiction overlaps with the jurisdiction of the local government in which the severe financial emergency exists.

      4.  After the public hearing conducted pursuant to subsection 3, the Nevada Tax Commission may adopt the plan as submitted or adopt a revised plan. Any plan adopted pursuant to this section must include the duration for which any new or increased taxes or charges may be collected which must not exceed 5 years.

      5.  Upon adoption of the plan by the Nevada Tax Commission, the local government in which the severe financial emergency exists shall impose or cause to be imposed the additional taxes and charges included in the plan for the duration stated in the plan or until the severe financial emergency has been determined by the Nevada Tax Commission to have ceased to exist.

 


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ê2009 Statutes of Nevada, Page 2096 (Chapter 387, AB 552)ê

 

      6.  The allowed revenue from taxes ad valorem determined pursuant to NRS 354.59811 does not apply to any additional property tax levied pursuant to this section.

      7.  If a plan fails to satisfy the expenses of the local government to the extent expected, the Committee shall report such failure to:

      (a) The county for consideration of absorption of services; or

      (b) If the local government is a county, to the next regular session of the Legislature.

      Sec. 17.  Section 4 of this act is hereby amended to read as follows:

      Sec. 4.  Chapter 364 of NRS is hereby amended by adding thereto a new section to read as follows:

      1.  A board of county commissioners that imposes a tax on the gross receipts from the rental of transient lodging pursuant to subsection 1 of NRS 244.3352 shall require by ordinance and take such additional action as may be necessary to require:

      (a) The payment of the proceeds of the tax which are required to be distributed pursuant to paragraph (a) of subsection 1 of NRS 244.3354 or paragraph (a) of subsection 2 of NRS 244.3354 to the Department of Taxation on or before the last day of the month immediately following the month for which the tax is collected; and

      (b) The schedule for the payment of the tax by persons in the business of providing lodging to provide for the payment of the tax in a sufficiently timely manner to carry out the provisions of paragraph (a).

      2.  A board of county commissioners that imposes a tax on the gross receipts from the rental of transient lodging pursuant to subsection 1 of section 3 of Initiative Petition No. 1 of this session shall require by ordinance and take such additional action as may be necessary to require:

      (a) The payment of the proceeds of the tax which are required to be distributed pursuant to subsection 1 of section [4] 6 of Initiative Petition No. 1 of this session to the State Treasurer on or before the last day of the month immediately following the month for which the tax is collected; and

      (b) The schedule for the payment of the tax by persons in the business of providing lodging to provide for the payment of the tax in a sufficiently timely manner to carry out the provisions of paragraph (a).

      3.  The city council or other governing body of an incorporated city that imposes a tax on the gross receipts from the rental of transient lodging pursuant to subsection 1 of NRS 268.096 shall require by ordinance and take such additional action as may be necessary to require:

      (a) The payment of the proceeds of the tax which are required to be distributed pursuant to paragraph (a) of subsection 1 of NRS 268.0962 or paragraph (a) of subsection 2 of NRS 268.0962 to the Department of Taxation on or before the last day of the month immediately following the month for which the tax is collected; and

      (b) The schedule for the payment of the tax by persons in the business of providing lodging to provide for the payment of the tax in a sufficiently timely manner to carry out the provisions of paragraph (a).

 


…………………………………………………………………………………………………………………

ê2009 Statutes of Nevada, Page 2097 (Chapter 387, AB 552)ê

 

      Sec. 18.  Section 16 of chapter 4, Statutes of Nevada 2008, 25th Special Session, at page 23, is hereby amended to read as follows:

      Sec. 16.  1.  This section and sections 2, 4, 14 and 15 of this act become effective upon passage and approval.

      2.  Sections 6 to 12, inclusive, of this act become effective on January 1, 2009.

      3.  Sections 4 and [6 to 12, inclusive,] 12 of this act expire by limitation on June 30, 2009.

      4.  Sections 1, 3, 5 and 13 of this act become effective on July 1, 2009.

      5.  Sections 1, 2, 3 and 5 of this act expire by limitation on June 30, 2011.

      Sec. 19.  Section 8A.100 of the Charter of Carson City, being chapter 16, Statutes of Nevada 1997, at page 44, is hereby amended to read as follows:

      Sec. 8A.100  Payment of proceeds of tax to Department; distribution of proceeds.

      1.  All fees, taxes, interest and penalties imposed and all amounts of a tax required to be paid to Carson City pursuant to this article must be paid to the Department in the form of remittances payable to the Department.

      2.  The Department shall deposit the payments with the State Treasurer for credit to the Sales and Use Tax Account in the State General Fund.

      3.  The State Controller, acting upon the collection data furnished by the Department, shall monthly:

      (a) Transfer from the Sales and Use Tax Account to the appropriate account in the State General Fund [a percentage] 1.75 percent of all fees, taxes, interest and penalties collected pursuant to this article during the preceding month as compensation to the State for the cost of collecting the tax. [The percentage to be transferred pursuant to this paragraph must be the same percentage as the percentage of proceeds transferred pursuant to paragraph (a) of subsection 3 of NRS 374.785 but the percentage must be applied to the proceeds collected pursuant to this article only.]

      (b) Determine the amount equal to all fees, taxes, interest and penalties collected in or for Carson City pursuant to this article during the preceding month, less the amount transferred to the State General Fund pursuant to paragraph (a).

      (c) Transfer the amount determined pursuant to paragraph (b) to the Intergovernmental Fund and remit the money to the Treasurer for Carson City.

      Sec. 20.  Section 14 of the Clark County Sales and Use Tax Act of 2005, being chapter 249, Statutes of Nevada 2005, at page 916, is hereby amended to read as follows:

      Sec. 14.  1.  All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid to the County pursuant to this act must be paid to the Department in the form of remittances payable to the Department.

      2.  The Department shall deposit the payments with the State Treasurer for credit to the Sales and Use Tax Account in the State General Fund.

 


…………………………………………………………………………………………………………………

ê2009 Statutes of Nevada, Page 2098 (Chapter 387, AB 552)ê

 

      3.  The State Controller, acting upon the collection data furnished by the Department, shall monthly:

      (a) Transfer from the Sales and Use Tax Account to the appropriate account in the State General Fund [a percentage] 1.75 percent of all fees, taxes, interest and penalties collected pursuant to this act during the preceding month as compensation to the State for the cost of collecting the tax. [The percentage to be transferred pursuant to this paragraph must be the same percentage as the percentage of proceeds transferred pursuant to paragraph (a) of subsection 3 of NRS 374.785, but the percentage must be applied to the proceeds collected pursuant to this act only.]

      (b) Determine the amount equal to all fees, taxes, interest and penalties collected in or for the County pursuant to this act during the preceding month, less the amount transferred to the State General Fund pursuant to paragraph (a).

      (c) Transfer the amount determined pursuant to paragraph (b) to the Intergovernmental Fund and remit the money to the County Treasurer.

      Sec. 21.  Section 20 of the Douglas County Sales and Use Tax Act of 1999, being chapter 37, Statutes of Nevada 1999, at page 84, is hereby amended to read as follows:

      Sec. 20.  1.  All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid to the county pursuant to this act must be paid to the Department in the form of remittances payable to the Department.

      2.  The Department shall deposit the payments with the State Treasurer for credit to the Sales and Use Tax Account in the State General Fund.

      3.  The State Controller, acting upon the collection data furnished by the Department, shall monthly:

      (a) Transfer from the Sales and Use Tax Account to the appropriate account in the State General Fund [a percentage] 1.75 percent of all fees, taxes, interest and penalties collected pursuant to this act during the preceding month as compensation to the state for the cost of collecting the tax. [The percentage to be transferred pursuant to this paragraph must be the same percentage as the percentage of proceeds transferred pursuant to paragraph (a) of subsection 3 of NRS 374.785, but the percentage must be applied to the proceeds collected pursuant to this act only.]

      (b) Determine the amount equal to all fees, taxes, interest and penalties collected in or for the County pursuant to this act during the preceding month, less the amount transferred to the State General Fund pursuant to paragraph (a).

      (c) Transfer the amount determined pursuant to paragraph (b) to the Intergovernmental Fund and remit the money to the County Treasurer.

      Sec. 22.  Section 6 of the Elko County Hospital Tax Act, being chapter 14, Statutes of Nevada 1997, at page 30, is hereby amended to read as follows:

      Sec. 6.  1.  All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid to Elko County pursuant to the taxing ordinance and this act must be paid to the Department in the form of remittances payable to the Department.

 


…………………………………………………………………………………………………………………

ê2009 Statutes of Nevada, Page 2099 (Chapter 387, AB 552)ê

 

      2.  The Department shall deposit the payments with the State Treasurer for credit to the Sales and Use Tax Account in the State General Fund.

      3.  The State Controller, acting upon the collection data furnished by the Department, shall monthly:

      (a) Transfer from the Sales and Use Tax Account to the appropriate account in the State General Fund [a percentage] 1.75 percent of all fees, taxes, interest and penalties collected pursuant to this act during the preceding month as compensation to the State for the cost of collecting the tax. [The percentage to be transferred pursuant to this paragraph must be the same percentage as the percentage of proceeds transferred pursuant to paragraph (a) of subsection 3 of NRS 374.785, but the percentage must be applied to the proceeds collected pursuant to this act only.]

      (b) Determine the amount equal to all fees, taxes, interest and penalties collected in or for Elko County pursuant to this act during the preceding month, less the amount transferred to the State General Fund pursuant to paragraph (a).

      (c) Transfer the amount determined pursuant to paragraph (b) to the Intergovernmental Fund and remit the money to the County Treasurer of Elko County.

      Sec. 23.  Section 29 of the Local Government Tax Act of 1991, being chapter 491, Statutes of Nevada 1991, at page 1447, as amended by chapter 426, Statute of Nevada 1993, at page 1370, chapter 400, Statutes of Nevada 2003, at page 2388 and chapter 421, Statutes of Nevada 2005, at page 1778, is hereby amended to read as follows:

      Sec. 29.  1.  Except as otherwise provided in this section and in section 34 of this act and in addition to all other sales and use taxes, the Board of County Commissioners of Churchill, Elko, Humboldt, Washoe and Lander counties and the Board of Supervisors of Carson City may by ordinance, but not as in a case of emergency, impose a tax at the rate of up to 1/4 of 1 percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail, or stored, used or otherwise consumed in the county.

      2.  The tax imposed pursuant to this section applies throughout the county, including incorporated cities in the county.

      3.  The ordinance enacted pursuant to this section must include provisions in substance as follows:

      (a) Provisions substantially identical to those of the Local School Support Tax Law, insofar as applicable.

      (b) A provision that all amendments to the provisions of the Local School Support Tax Law subsequent to the date of enactment of the ordinance, not inconsistent with this section, automatically become a part of the ordinance enacted pursuant to subsection 1.

      (c) A provision that the county shall contract before the effective date of the ordinance enacted pursuant to subsection 1 with the Department to perform all functions incident to the administration or operation of the tax imposed pursuant to subsection 1.

      (d) A provision that a purchaser is entitled to a refund, in accordance with the provisions of NRS 374.635 to 374.720, inclusive, of the amount of the tax required to be paid that is attributable to the tax imposed upon the sale of, and the storage, use or other consumption in a county of, tangible personal property used for the performance of a written contract for the construction of an improvement to real property which was executed before July 30, 1991, or for which a binding bid was submitted before that date if the bid was afterward accepted, if under the terms of the contract or bid the contract price or bid amount cannot be adjusted to reflect the imposition of the additional tax pursuant to this section.

 


…………………………………………………………………………………………………………………

ê2009 Statutes of Nevada, Page 2100 (Chapter 387, AB 552)ê

 

consumption in a county of, tangible personal property used for the performance of a written contract for the construction of an improvement to real property which was executed before July 30, 1991, or for which a binding bid was submitted before that date if the bid was afterward accepted, if under the terms of the contract or bid the contract price or bid amount cannot be adjusted to reflect the imposition of the additional tax pursuant to this section.

      (e) A provision that specifies the date on which the tax is first imposed or on which any change in the rate of the tax becomes effective, which must be the first day of the first calendar quarter that begins at least 120 days after the effective date of the ordinance.

      4.  All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid to the county under this section must be paid to the Department of Taxation in the form of remittances made payable to the Department of Taxation.

      5.  The Department of Taxation shall deposit the payments with the State Treasurer for credit to the [Tax Distribution Fund for the county in which it was collected.] Sales and Use Tax Account in the State General Fund.

      6.  The State Controller, acting upon the collection data furnished by the Department, shall monthly:

      (a) Transfer from the Sales and Use Tax Account to the appropriate account in the State General Fund 1.75 percent of all fees, taxes, interest and penalties collected pursuant to this section during the preceding month as compensation to the State for the cost of collecting the tax.

      (b) Determine the amount equal to all fees, taxes, interest and penalties collected in each county during the preceding month, less the amount transferred to the State General Fund pursuant to paragraph (a).

      (c) Credit the amount determined pursuant to paragraph (b) to the Tax Distribution Fund for the county in which the tax was collected.

      7.  Any ordinance enacted pursuant to this section is deemed to include the provisions set forth in paragraph (d) of subsection 3.

      Sec. 24.  Section 9 of the Nevada Commission for the Reconstruction of the V & T Railway Act of 1993, being chapter 566, Statutes of Nevada 1993, at page 2329, as amended by chapter 400, Statutes of Nevada 2003, at page 2389 and chapter 421, Statutes of Nevada 2005, at page 1778, is hereby amended to read as follows:

      Sec. 9.  1.  The Commission shall adopt a budget for its operation and for each project it proposes for presentation to the governing bodies. Each budget must be accompanied by a proposed allocation of the net cost of the budget among the governing bodies which must be based upon the benefit of the Commission or project to the jurisdiction of the governing body or another equally appropriate indicator.

      2.  Upon final determination and allocation of the costs by agreement of the governing bodies, each governing body shall include its portion of the costs in its budget for the purposes of chapter 354 of NRS and shall fund its share of the cost by:

 


…………………………………………………………………………………………………………………

ê2009 Statutes of Nevada, Page 2101 (Chapter 387, AB 552)ê

 

      (a) Issuing bonds pursuant to chapter 350 of NRS;

      (b) Imposing an additional tax on the rental of transient lodging;

      (c) Upon approval by the voters, imposing an additional tax upon retailers at a rate not exceeding one-half of 1 percent of the gross receipts of any retailer from the sale of tangible personal property sold at retail, or stored, used or otherwise consumed in the county;

      (d) Upon approval of the voters, levying a property tax not exceeding 2 cents per $100 of assessed valuation on all taxable property in the county; or

      (e) Any combination of the options provided in paragraphs (a) to (d), inclusive, including the issuance of bonds which will be repaid from the revenue of one or more of the taxes authorized in this section which may be treated as pledged revenues for the purposes of NRS 350.020.

      3.  If the county imposes a tax pursuant to paragraph (c) of subsection 2 it shall include in the ordinance imposing the tax:

      (a) Provisions substantially identical to those contained in chapter 374 of NRS;

      (b) A provision stating that all amendments to chapter 374 of NRS after the date of enactment of the ordinance, not inconsistent with the provisions of the ordinance, automatically become a part of the ordinance;

      (c) A provision that the county shall contract before the effective date of the ordinance with the Department to perform all functions incident to the administration or operation of the tax in the county; and

      (d) The date on which the tax must first be imposed, which must be the first day of the first calendar quarter that begins at least 120 days after the adoption of the ordinance by the governing body.

      4.  If the county imposes a tax pursuant to paragraph (c) of subsection 2:

      (a) All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid to the county under that paragraph must be paid to the Department in the form of remittances payable to the Department.

      (b) The Department shall deposit the payments with the State Treasurer for credit to the Sales and Use Tax Account in the State General Fund.

      (c) The State Controller, acting upon the collection data furnished by the Department, shall monthly:

            (1) Transfer from the Sales and Use Tax Account 1.75 percent of all fees, taxes, interest and penalties collected pursuant to that paragraph during the preceding month to the appropriate account in the State General Fund as compensation to the State for the cost of collecting the tax.

            (2) Determine for the county an amount of money equal to any fees, taxes, interest and penalties collected in or for that county pursuant to that paragraph during the preceding month, less the amount transferred to the State General Fund pursuant to paragraph (a).

 


…………………………………………………………………………………………………………………

ê2009 Statutes of Nevada, Page 2102 (Chapter 387, AB 552)ê

 

            (3) Transfer the amount determined for the county to the Intergovernmental Fund and remit the money to the Treasurer of the Commission.

      5.  The Commission is not entitled to a distribution of revenue from the supplemental city-county relief tax.

      Sec. 25.  Section 18 of the Nye County Sales and Use Tax Act of 2007, being chapter 545, Statutes of Nevada 2007, at page 3427, is hereby amended to read as follows:

      Sec. 18.  1.  All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid to the County pursuant to this act must be paid to the Department in the form of remittances payable to the Department.

      2.  The Department shall deposit the payments with the State Treasurer for credit to the Sales and Use Tax Account in the State General Fund.

      3.  The State Controller, acting upon the collection data furnished by the Department, shall monthly:

      (a) Transfer from the Sales and Use Tax Account to the appropriate account in the State General Fund [a percentage] 1.75 percent of all fees, taxes, interest and penalties collected pursuant to this act during the preceding month as compensation to the State for the cost of collecting the tax. [The percentage to be transferred pursuant to this paragraph must be the same percentage as the percentage of proceeds transferred pursuant to paragraph (a) of subsection 3 of NRS 374.785, but the percentage must be applied to the proceeds collected pursuant to this act only.]

      (b) Determine the amount equal to all fees, taxes, interest and penalties collected in or for the County pursuant to this act during the preceding month, less the amount transferred to the State General Fund pursuant to paragraph (a).

      (c) Transfer the amount determined pursuant to paragraph (b) to the Intergovernmental Fund and remit the money to the County Treasurer.

      Sec. 26.  Section 24 of the Railroad Grade Separation Projects Act, being chapter 506, Statutes of Nevada 1997, at page 2406, as amended by chapter 439, Statutes of Nevada 1997, at page 1554, chapter 28, Statutes of Nevada 1999, at page 64, chapter 400, Statutes of Nevada 2003, at page 2392 and chapter 421, Statutes of Nevada 2005, at page 1778, is hereby amended to read as follows:

      Sec. 24.  1.  The Board of County Commissioners of Washoe County may by ordinance, but not as in a case of emergency, impose a tax upon the retailers at the rate of not more than one-eighth of 1 percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail, or stored, used or otherwise consumed in the county if:

      (a) The City of Reno imposes a tax on the rental of transient lodging pursuant to NRS 268.7845 in the maximum amount allowed by that section; and

      (b) The Board receives a written commitment from one or more sources for the expenditure of not less than one-half of the total cost of a project for the acquisition, establishment, construction or expansion of railroad grade separation projects in Washoe County, including the estimated proceeds of the tax described in paragraph (a).

 


…………………………………………………………………………………………………………………

ê2009 Statutes of Nevada, Page 2103 (Chapter 387, AB 552)ê

 

expansion of railroad grade separation projects in Washoe County, including the estimated proceeds of the tax described in paragraph (a).

      2.  An ordinance enacted pursuant to subsection 1 may not become effective before a question concerning the imposition of the tax is approved by a two-thirds majority of the members of the Board of County Commissioners.

      3.  An ordinance enacted pursuant to subsection 1 must specify the date on which the tax must first be imposed which must occur on the first day of the first month of the next calendar quarter that is at least 120 days after the date on which a two-thirds majority of the Board of County Commissioners approved the question.

      4.  An ordinance enacted pursuant to subsection 1 must include provisions in substance as follows:

      (a) Provisions substantially identical to those contained in chapter 374 of NRS, insofar as applicable.

      (b) A provision that all amendments to chapter 374 of NRS after the date of enactment of the ordinance, not inconsistent with this section, automatically become a part of an ordinance enacted pursuant to subsection 1.

      (c) A provision stating the specific purpose for which the proceeds of the tax must be expended.

      (d) A provision that a purchaser is entitled to a refund, in accordance with the provisions of NRS 374.635 to 374.720, inclusive, of the amount of the tax required to be paid that is attributable to the tax imposed upon the sale of, and the storage, use or other consumption in a county of, tangible personal property used for the performance of a written contract:

            (1) Entered into on or before the effective date of the tax; or

            (2) For the construction of an improvement to real property for which a binding bid was submitted before the effective date of the tax if the bid was afterward accepted,

Ê if under the terms of the contract or bid the contract price or bid amount cannot be adjusted to reflect the imposition of the tax.

      5.  No ordinance imposing a tax which is enacted pursuant to subsection 1 may be repealed or amended or otherwise directly or indirectly modified in such a manner as to impair any outstanding bonds or other obligations which are payable from or secured by a pledge of a tax enacted pursuant to subsection 1 until those bonds or other obligations have been discharged in full.

      6.  All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid to the County pursuant to this section must be paid to the Department of Taxation in the form of remittances payable to the Department of Taxation.

      7.  The Department of Taxation shall deposit the payments with the State Treasurer for credit to the Sales and Use Tax Account in the State General Fund.

      8.  The State Controller, acting upon the collection data furnished by the Department of Taxation, shall monthly:

      (a) Transfer from the Sales and Use Tax Account to the appropriate account in the State General Fund [a percentage] 1.75 percent of all fees, taxes, interest and penalties collected pursuant to this section during the preceding month as compensation to the state for the cost of collecting the taxes.

 


…………………………………………………………………………………………………………………

ê2009 Statutes of Nevada, Page 2104 (Chapter 387, AB 552)ê

 

for the cost of collecting the taxes. [The percentage to be transferred pursuant to this paragraph must be the same percentage as the percentage of proceeds transferred pursuant to paragraph (a) of subsection 3 of NRS 374.785 but the percentage must be applied to the proceeds collected pursuant to this section only.]

      (b) Determine for the County an amount of money equal to any fees, taxes, interest and penalties collected in or for the county pursuant to this section during the preceding month, less the amount transferred to the State General Fund pursuant to paragraph (a).

      (c) Transfer the amount determined for the County to the Intergovernmental Fund and remit the money to the County Treasurer.

      9.  The County Treasurer shall deposit the money received pursuant to subsection 8 in the County Treasury for credit to a fund to be known as the Railroad Grade Separation Projects Fund. The Railroad Grade Separation Projects Fund must be accounted for as a separate fund and not as a part of any other fund.

      10.  The money in the Railroad Grade Separation Projects Fund, including interest and any other income from the Fund must be used by the Board of County Commissioners for the cost of the acquisition, establishment, construction or expansion of one or more railroad grade separation projects, including the payment and prepayment of principal and interest on notes, bonds or other obligations issued to fund such projects.

      Sec. 27.  Notwithstanding any provision of sections 2, 3, 5 to 16, inclusive, and 19 to 26, inclusive, of this act to the contrary, the provisions of those sections must not be applied to modify, directly or indirectly, any taxes levied or revenues pledged in such a manner as to impair adversely any outstanding obligations of any political subdivision of this State or other public entity, including, without limitation, bonds, medium-term financing, letters of credit and any other financial obligation, until all such obligations have been discharged in full or provision for their payment and redemption has been fully made.

      Sec. 28.  1.  This section and sections 4, 18 and 27 of this act become effective upon passage and approval.

      2.  Sections 2, 3, 5, 6, 7, 9, 11 to 16, inclusive, and 19 to 26, inclusive, of this act become effective on July 1, 2009.

      3.  Section 17 of this act becomes effective on July 1, 2011.

      4.  Section 20 of this act expires by limitation on September 30, 2025.

      5.  Section 25 of this act expires by limitation on September 30, 2027.

      6.  Sections 7 and 9 of this act expire by limitation on September 30, 2029.

      7.  Sections 8 and 10 of this act become effective on October 1, 2029.

________

 


…………………………………………………………………………………………………………………

ê2009 Statutes of Nevada, Page 2105ê

 

CHAPTER 388, AB 562

Assembly Bill No. 562–Committee on Ways and Means

 

CHAPTER 388

 

AN ACT relating to state financial administration; making appropriations from the State General Fund and the State Highway Fund for the support of the civil government of the State of Nevada for the fiscal years beginning July 1, 2009, and ending June 30, 2010, and beginning July 1, 2010, and ending June 30, 2011; providing for the use of the money so appropriated; revising the provisions governing the line of credit from the Local Government Pooled Investment Fund; making various other changes relating to the financial administration of the State; and providing other matters properly relating thereto.

 

[Veto Overridden. Date Filed: June 1, 2009]

 

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN

SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

 

      Section 1.  The following sums are hereby appropriated from the State General Fund for the purposes expressed in sections 2 to 31, inclusive, of this act and for the support of the government of the State of Nevada for the fiscal years beginning July 1, 2009, and ending June 30, 2010, and beginning July 1, 2010, and ending June 30, 2011.

 

                                                                                  2009-2010        2010-2011

      Sec. 2.  The Office and Mansion of the Governor.

            For the support of the:

                  Office of the Governor..................     $2,090,298        $2,103,651

                  Governor’s Mansion.....................           289,968             352,417

                  Governor’s Office for Consumer Health Assistance                     .................................................... 381,275 384,358

                  High Level Nuclear Waste............        1,726,904          1,733,413

                  Energy Conservation.....................           302,963             342,070

                  Governor’s Office of Homeland Security                        484,342.................................................... 488,658

      Sec. 3.  The Office of Lieutenant Governor.

            For the support of the

                  Office of the Lieutenant Governor                                  $580,989................................... $610,793

      Sec. 4.  The Office of Attorney General.

            For the support of the:

                  Attorney General Administration Account              $11,967,470.............................. $12,818,464

                  Special Litigation Account...........        1,624,213          1,624,221

                  Medicaid Fraud Control Unit.......                   100                     100

                  Crime Prevention Program...........           226,964             229,434

                  Office of the Extradition Coordinator                               609,088...................................... 608,406

 


…………………………………………………………………………………………………………………

ê2009 Statutes of Nevada, Page 2106 (Chapter 388, AB 562)ê

 

                                                                                  2009-2010        2010-2011

                  Bureau of Consumer Protection..     $1,232,163        $1,233,061

                  Advisory Council for Prosecuting Attorneys                          100............................................. 100

      Sec. 5.  The Office of Secretary of State.

            For the support of the:

                  Office of the Secretary of State...   $11,005,044      $11,253,706

                  HAVA Election Reform................             36,527                     100

      Sec. 6.  The Office of State Treasurer.

            For the support of the Office of the State Treasurer                            ...................................... $1,228,908    $1,221,262

      Sec. 7.  The Office of State Controller.

            For the support of the Office of the State Controller                          ...................................... $4,535,498    $4,380,512

      Sec. 8.  Department of Administration.

            For the support of the:

                  Budget and Planning Division.....     $2,833,988        $3,305,066

                  Division of Internal Audits...........        1,852,343          1,886,206

                  Information Technology Division                                     694,941...................................... 561,176

                  Information Technology Projects        4,159,179          1,480,509

                  Merit Award Board........................               4,294                  4,294

                  National Judicial College and National College of Juvenile and Family Justice...........................           322,050             322,050

      Sec. 9.  State Public Works Board.

                  Public Works Administration......         $276,490           $281,341

      Sec. 10.  Department of Taxation.

            For the support of the Department of Taxation             $26,406,273.................................... $26,284,600

      Sec. 11.  Legislative Fund.

            For the support of the:

                  Legislative Commission................         $291,030           $149,691

                  Audit Division................................        3,465,982          3,484,124

                  Administrative Division...............        9,608,356          9,210,614

                  Legal Division................................        7,867,852          8,030,791

                  Research Division..........................        4,886,824          4,811,534

                  Fiscal Analysis Division...............        3,369,460          3,095,928

                  Interim Legislative Operations....           604,873             613,927

      Sec. 12.  Supreme Court of Nevada.

            For the support of the:

                  Supreme Court of Nevada............     $5,463,464        $4,923,489

                  Supreme Court Law Library.........        1,651,991          1,684,258

                  Judicial Programs and Services Division                         592,465...................................... 608,717

                  Judicial Retirement System State Share                        1,788,200.................................. 1,851,200

                  Senior Justice and Senior Judge Program                      1,017,032...................................... 969,112

                  Judicial Selection...........................             17,978                17,978

 


…………………………………………………………………………………………………………………

ê2009 Statutes of Nevada, Page 2107 (Chapter 388, AB 562)ê

 

                                                                                  2009-2010        2010-2011

      Sec. 13.  Commission on Judicial Discipline.

            For the support of the Commission on Judicial Discipline                ......................................... $671,487        $691,286

      Sec. 14.  District Judges’ Salaries.

            For the support of the District Judges’ Salaries             $16,648,290.................................... $16,893,726

      Sec. 15.  Commission on Economic Development.

            For the support of:

                  Commission on Economic Development                    $4,685,251................................ $4,676,247

                  Rural Community Development..           265,433             258,796

                  Procurement Outreach Program...             98,024             103,746

      Sec. 16.  Department of Education.

            For the support of:

                  Education State Programs.............     $4,847,575        $5,443,513

                  Career and Technical Education.           476,103             476,103

                  Teacher Education and Licensing                                             100............................................. 100

                  Nutrition Education Programs.....           380,294             380,305

                  Continuing Education...................           661,861             661,595

                  Individuals with Disabilities Education Act                       20,991........................................ 20,991

                  Proficiency Testing........................        5,928,830          5,732,552

                  Student Incentive Grants..............           383,036             383,382

                  Discretionary Grants – Restricted                                          1,875.......................................... 1,875

      Sec. 17.  Nevada System of Higher Education.

            For the support of:

                  System Administration..................     $5,002,878        $5,017,928

                  University Press.............................           811,510             813,951

                  Statewide Programs—UNR..........        5,869,348          5,869,348

                  Intercollegiate Athletics—UNR...        5,850,604          5,850,604

                  Statewide Programs—UNLV........        1,306,377          1,310,307

                  Intercollegiate Athletics—UNLV        7,903,410          7,927,186

                  Agricultural Experiment Station..        8,030,255          8,030,255

                  Cooperative Extension Service...        8,247,636          8,247,636

                  UNLV Dental School.....................        8,659,141          8,685,220

                  System Computing Center............     19,813,714        19,873,320

                  UNLV Law School.........................        8,217,705          8,242,427

                  Desert Research Institute..............        8,745,728          8,748,923

                  State-Funded Perkins Loan..........             43,545                43,676

                  University of Nevada, Reno.........     99,600,817        99,782,638

                  School of Medical Sciences.........     30,255,977        30,287,538

                  Health Laboratory and Research.        1,807,905          1,807,905

                  University of Nevada, Las Vegas   124,075,240      124,050,781

                  College of Southern Nevada........     78,217,743        77,702,066

 


…………………………………………………………………………………………………………………

ê2009 Statutes of Nevada, Page 2108 (Chapter 388, AB 562)ê

 

                                                                                  2009-2010        2010-2011

                  Western Nevada College..............   $15,716,152      $15,698,576

                  Truckee Meadows Community College                      30,482,995................................ 30,380,532

                  Great Basin College.......................     13,846,484        14,031,547

                  Business Center, North.................        2,272,027          2,272,027

                  Business Center, South.................        1,947,365          1,953,223

                  Nevada State College....................     10,976,434        11,066,261

                  Special Projects..............................        2,365,120          2,372,235

                  Western Interstate Commission for Higher Education Administration.........................           314,030             319,655

                  Western Interstate Commission for Higher Education Loan and Stipend.......................................           671,231             664,300

      Sec. 18.  Commission on Postsecondary Education.

            For the support of the Commission on Postsecondary Education     ......................................... $343,801        $345,587

      Sec. 19.  Department of Cultural Affairs.

            For the support of the:

                  Cultural Affairs Administration..         $915,624           $920,639

                  Division of Museums and History                                     440,097...................................... 442,604

                  Nevada Historical Society, Reno.           490,147             493,256

                  Nevada State Museum, Carson City                               1,118,468.................................. 1,067,085

                  Nevada State Museum, Las Vegas                                     900,105...................................... 911,363

                  Lost City Museum..........................           318,077             323,125

                  Nevada State Railroad Museums.           852,384             844,542

                  Nevada Arts Council.....................        1,102,406          1,110,612

                  Nevada State Library.....................        3,334,990          3,282,132

                  Nevada State Library – Literacy..           153,871             155,579

                  Archives and Records...................           777,318             785,703

                  State Historic Preservation Office                                     166,760...................................... 161,692

                  Comstock Historic District...........           143,061             144,729

                  Nevada Humanities Committee...             50,000                50,000

      Sec. 20.  Department of Health and Human Services.

            For the support of the:

                  Health and Human Services Administration              $1,392,721................................ $1,514,392

                  Nevada Indian Commission.........           161,687             161,602

                  Grants Management Unit..............        3,547,862          3,697,120

                  Office of the State Public Defender                               1,202,728.................................. 1,213,209

 


…………………………………………………………………………………………………………………

ê2009 Statutes of Nevada, Page 2109 (Chapter 388, AB 562)ê

 

                                                                                  2009-2010        2010-2011

                  Division of Health Care Financing and Policy:

                              Nevada Medicaid............... $384,604,822   $483,315,080

                              Health Care Financing and Policy Administration            .................... 18,826,750    20,088,372

                              Nevada Check-Up Program                               12,246,671.................... 15,491,558

                              HIFA Holding Account.....           275,617             332,843

                  Division for Aging and Disability Services:

                              Aging Federal Programs and Administration                      ...................... 3,533,225       3,666,716

                              State Council on Developmental Disabilities                     .......................... 156,565          156,565

                              Community-Based Services                                9,078,290...................... 9,116,014

                              Home and Community-Based Programs            3,706,388...................... 3,895,775

                              Senior Citizens’ Property Tax Assistance                           ...................... 5,722,845       5,970,797

                              EPS/Homemaker Programs                                        80,270.......................... 135,282

                              Senior Rx and Disability Rx                                   103,137.......................... 103,284

                  Division of Child and Family Services:

                              Community Juvenile Justice Programs              1,165,665...................... 1,165,665

                              UNITY/SACWIS.................        2,904,705          2,880,615

                              Child and Family Administration                       7,602,025...................... 8,577,323

                              Nevada Youth Training Center                           9,457,573...................... 9,585,220

                              Caliente Youth Center.......        7,508,090          7,598,508

                              Rural Child Welfare..........        8,210,407          8,884,636

                              Youth Alternative Placement                              1,704,979...................... 1,704,979

                              Youth Parole Services.......        6,761,670          6,869,604

                              Northern Nevada Child and Adolescent Services             ...................... 2,810,875       3,088,616

                              Clark County Integration..     41,313,906        45,767,772

                              Washoe County Integration                               14,278,544.................... 15,321,327

                              Southern Nevada Child and Adolescent Services             ...................... 8,705,555       9,758,662

                              Summit View Youth Correctional Center                           ...................... 5,901,207       5,965,901

                              Wraparound in Nevada.....        2,450,723          2,680,202

                              Child Care Services...........                   100                     100

 


…………………………………………………………………………………………………………………

ê2009 Statutes of Nevada, Page 2110 (Chapter 388, AB 562)ê

 

                                                                                  2009-2010        2010-2011

                  Health Division:

                        Office of Health Administration                             $1,064,945.......................... $1,069,907

                        Health Statistics and Planning........................              840,149................................ 852,045

                        Maternal Child Health Services                                1,000,054............................ 1,013,476

                        Early Intervention Services ...     16,635,651        19,458,045

                        Community Health Services...           798,775             831,900

                        Consumer Health Protection..           776,142             760,519

                        Communicable Diseases.........        2,110,383          2,092,653

                        Chronic Disease.......................           788,432             785,827

                        Emergency Medical Services.           844,099             846,056

                        Immunization Program............           967,590             969,931

                        Office of Minority Health.......           118,764             118,317

                  Division of Mental Health and Developmental Services:

                              Mental Health and Developmental Services Administration........................................        2,612,319          2,622,121

                              Mental Health Information System                    1,481,301...................... 1,545,899

                              Southern Nevada Adult Mental Health Services               .................... 81,338,883    83,325,234

                              Northern Nevada Adult Mental Health Services               .................... 29,904,777    30,438,116

                              Lake’s Crossing Center.....        9,711,072          9,778,097

                              Rural Clinics.......................     12,305,393        12,940,806

                              Desert Regional Center.....     47,154,253        53,891,423

                              Sierra Regional Center......     19,870,154        22,559,263

                              Rural Regional Center.......        8,751,840          9,726,331

                              Family Preservation Program                              2,260,842...................... 2,335,268

                              Substance Abuse Prevention and Treatment Agency        .................... 10,578,467    10,608,678

                  Division of Welfare and Supportive Services:

                              Welfare Administration....        7,526,679          8,147,190

                              Welfare Field Services Account                       23,503,303.................... 26,125,308

                              Assistance to Aged and Blind                             7,736,983...................... 8,049,442

                              Temporary Assistance for Needy Families                         .................... 24,565,852    24,565,852

                              Child Assistance and Development                   8,453,594...................... 8,461,590

 


…………………………………………………………………………………………………………………

ê2009 Statutes of Nevada, Page 2111 (Chapter 388, AB 562)ê

 

                                                                                  2009-2010        2010-2011

      Sec. 21.  Office of the Military:

            For the support of the:

                  Office of the Military....................     $3,008,173        $3,027,475

                  National Guard Benefits...............             55,094                55,100

      Sec. 22.  Office of Veterans’ Services:

            For the support of the:

                  Commissioner for Veterans’ Affairs                            $1,958,055................................ $1,971,715

                  Southern Nevada Veterans’ Home                                    610,661...................................... 477,913

      Sec. 23.  Department of Corrections.

            For the support of the:

                  Office of the Director....................   $15,607,315      $17,200,756

                  Medical Care..................................     41,964,445        23,106,763

                  Correctional Programs..................        6,307,441          6,376,264

                  Southern Nevada Correctional Center                              417,118...................................... 404,059

                  Southern Desert Correctional Center                           21,143,657................................ 11,217,297

                  Nevada State Prison.......................     17,446,962        17,629,334

                  Northern Nevada Correctional Center                         23,672,573................................ 23,921,258

                  Warm Springs Correctional Center                                8,499,918.................................. 8,598,798

                  Ely State Prison..............................     27,390,627        14,803,100

                  Lovelock Correctional Center.....     23,611,839        12,603,024

                  Florence McClure Women’s Correctional Center                         ................................ 13,999,956    14,117,959

                  Stewart Conservation Camp.........        1,609,575          1,622,019

                  Ely Conservation Camp................        1,321,487          1,331,639

                  Humboldt Conservation Camp....        1,321,397          1,331,612

                  Three Lakes Valley Conservation Camp                       2,221,016.................................. 2,251,849

                  Jean Conservation Camp..............        1,548,083          1,555,981

                  Pioche Conservation Camp..........        1,600,557          1,610,134

                  Carlin Conservation Camp...........        1,217,856          1,230,771

                  Wells Conservation Camp............        1,234,907          1,245,390

                  Silver Springs Conservation Camp                                      40,991........................................ 41,026

                  Tonopah Conservation Camp......        1,171,720          1,179,383

                  Northern Nevada Restitution Center                                 676,952...................................... 628,374

                  High Desert State Prison...............     40,132,457        21,284,815

                  Casa Grande Transitional Housing                                 3,492,648.................................. 3,572,081

      Sec. 24.  Department of Business and Industry.

            For the support of the:

                  Business and Industry Administration                              $27,287...................................... $28,582

                  Division of Financial Institutions                   100                     100

 


…………………………………………………………………………………………………………………

ê2009 Statutes of Nevada, Page 2112 (Chapter 388, AB 562)ê

 

                                                                                  2009-2010        2010-2011

                  Consumer Affairs ..........................         $412,959           $199,251

                  Real Estate Administration...........        1,074,974          1,070,188

                  Insurance Regulation.....................                   100                     100

                  Office of Labor Commissioner....        1,474,594          1,491,340

                  Nevada Athletic Commission......           550,850             554,589

      Sec. 25.  Department of Agriculture.

            For the support of the:

                  Agriculture Administration..........         $502,438           $476,521

                  Plant Industry Program..................           743,628             679,538

                  Veterinary Medical Services........           855,351             834,870

                  Junior Livestock Show Board......             25,686                25,670

                  Predatory Animal and Rodent Control                              542,389...................................... 539,708

      Sec. 26.  Department of Conservation and Natural Resources.

            For the support of the:

                  Conservation and Natural Resources Administration                   ................................... $782,319        $753,807

                  Division of State Parks..................        5,294,276          5,280,121

                  Nevada Tahoe Regional Planning Agency                            1,541.......................................... 1,541

                  Nevada Natural Heritage Program                                     113,550...................................... 113,644

                  Division of Forestry......................        4,444,956          4,341,131

                  Forest Fire Suppression................        2,500,000          2,500,000

                  Forestry Conservation Camps......        5,531,089          5,526,340

                  Tahoe Regional Planning Agency........................           1,265,086.................................. 1,265,086

                  DEP – Water Quality Planning.....           217,328             288,961

                  DEP – Safe Drinking Water Regulatory Program                           ........................................ 89,451          134,159

                  Division of Water Resources.......        6,038,311          5,932,745

                  Division of State Lands.................        1,198,449          1,192,361

                  Division of Conservation Districts                                    351,245...................................... 353,735

      Sec. 27.  Department of Wildlife.

            For the support of the Department of Wildlife                    $835,967......................................... $848,894

      Sec. 28.  Department of Employment, Training and Rehabilitation.

            For the support of the:

                  Nevada Equal Rights Commission                                  $969,734................................ $1,091,947

                  Bureau of Vocational Rehabilitation                             2,887,156.................................. 2,879,554

                  Bureau of Services to the Blind and Visually Impaired                .................................. 1,012,086       1,010,689

                  Rehabilitation Administration.....               2,786                  2,791

 


…………………………………………………………………………………………………………………

ê2009 Statutes of Nevada, Page 2113 (Chapter 388, AB 562)ê

 

                                                                                  2009-2010        2010-2011

      Sec. 29.  Department of Motor Vehicles.

            For the support of the Division of Field Services                 $18,230............................................ $18,230

      Sec. 30.  Department of Public Safety.

            For the support of the:

                  Training Division...........................         $596,789           $561,768

                  Justice Grant...................................             90,513                91,709

                  Nevada Highway Patrol................             17,693                  1,066

                  Dignitary Protection......................        1,019,932          1,028,453

                  Division of Investigations............        5,065,933          5,103,771

                  Division of Emergency Management                                598,561...................................... 593,043

                  State Board of Parole Commissioners                            2,560,196.................................. 2,522,151

                  Narcotics Control...........................        2,548,058          2,573,558

                  Division of Parole and Probation     40,782,534        42,037,007

                  Central Repository for Nevada Records of Criminal History      ............................................. 100                  100

                  Child Volunteer Background Checks                                  18,892........................................ 18,892

                  State Fire Marshal..........................        1,267,923          1,191,665

      Sec. 31.  Commission on Ethics.

            For the support of the Commission on Ethics                      $229,107......................................... $228,308

      Sec. 32.  The following sums are hereby appropriated from the State Highway Fund for the purposes expressed in this section for the fiscal years beginning July 1, 2009, and ending June 30, 2010, and beginning July 1, 2010, and ending June 30, 2011:

            Department of Motor Vehicles:

                  Office of the Director....................     $4,765,986        $4,728,696

                  Division of Administrative Services                              4,806,496.................................. 4,949,726

                  Hearings Office..............................        1,199,396          1,206,112

                  Automation.....................................        4,267,664          4,226,915

                  Division of Field Services............     15,672,368        15,196,153

                  Division of Compliance Enforcement                           4,460,695.................................. 4,507,321

                  Division of Central Services and Records                    5,534,594.................................. 5,722,729

                  Research and Development..........        1,411,538          1,420,078

                  Motor Carrier Division.................        2,598,026          2,645,118

                  REAL ID..........................................           213,714             111,925

            Department of Public Safety:

                  Training Division...........................           888,456             835,674

                  Nevada Highway Patrol................     67,673,110        65,940,261

                  Highway Safety Plan and Administration                         211,731...................................... 208,136

                  Division of Investigations............           366,673             370,672

                  State Emergency Response Commission                          359,197...................................... 329,165

 


…………………………………………………………………………………………………………………

ê2009 Statutes of Nevada, Page 2114 (Chapter 388, AB 562)ê

 

            Department of Business and Industry:

                  Transportation Authority..............     $2,643,308        $2,608,179

            Legislative Fund:

                  Legislative Commission................               5,000                  5,000

      Sec. 33.  1.  Except as otherwise provided in subsection 3, the sums appropriated in this act must be:

      (a) Expended in accordance with the allotment, transfer, work program and budget provisions of NRS 353.150 to 353.245, inclusive; and

      (b) Work-programmed for the 2 separate Fiscal Years, 2009-2010 and 2010-2011, as required by NRS 353.215. Work programs may be revised with the approval of the Governor upon the recommendation of the Director of the Department of Administration and in accordance with the provisions of the State Budget Act.

      2.  Transfers to and from salary allotments, travel allotments, operating expense allotments, equipment allotments and other allotments must be allowed and made in accordance with the provisions of NRS 353.215 to 353.225, inclusive, and after separate consideration of the merits of each request.

      3.  Pursuant to law, sums appropriated for the support of the Supreme Court of Nevada and the Legislative Fund are excluded from the allotment, transfer, work program and budget provisions of NRS 353.150 to 353.245, inclusive.

      Sec. 34.  The sums appropriated to:

      1.  Senior citizens’ property tax assistance;

      2.  Individuals with Disabilities Education Act;

      3.  Forest fire suppression;

      4.  National Guard benefits;

      5.  Chronic disease;

      6.  Maternal child health services;

      7.  Immunization program;

      8.  Welfare administration;

      9.  Welfare Field Services Account;

      10.  Temporary Assistance for Needy Families (TANF);

      11.  Assistance to aged and blind;

      12.  Child Assistance and Development;

      13.  Nevada Medicaid;

      14.  Health Care Financing and Policy Administration;

      15.  Nevada Check-Up Program;

      16.  HIFA Holding Account;

      17.  Rural Child Welfare;

      18.  Attorney General’s Special Litigation Account;

      19.  Attorney General’s Office of the Extradition Coordinator;

      20.  Commission on Ethics;

      21.  Clark County Integration;

      22.  Washoe County Integration;

      23.  Child Volunteer Background Checks;

      24.  High Level Nuclear Waste; and

      25.  Information Technology Projects,

Ê are available for both Fiscal Years 2009-2010 and 2010-2011, and may be transferred from one fiscal year to the other with the approval of the Interim Finance Committee upon the recommendation of the Governor.

 


…………………………………………………………………………………………………………………

ê2009 Statutes of Nevada, Page 2115 (Chapter 388, AB 562)ê

 

      Sec. 35.  Amounts appropriated pursuant to sections 15, 16, 20, 26, 30, and 32 of this act to finance specific programs as outlined in this section are available for both Fiscal Years 2009-2010 and 2010-2011 and may be transferred from one fiscal year to the other with the approval of the Interim Finance Committee upon the recommendation of the Governor as follows:

      1.  Of the amounts appropriated to the Commission on Economic Development pursuant to section 15 of this act, a total of $100,000 in both Fiscal Year 2009-2010 and Fiscal Year 2010-2011 to support the Train Employees Now Program.

      2.  Of the amounts appropriated to the Department of Education, proficiency testing, pursuant to section 16 of this act:

      (a) A total of $3,719,816 in Fiscal Year 2009-2010 and $3,525,862 in Fiscal Year 2010-2011 for the high school proficiency examination and the criterion-referenced examination.

      (b) A total of $684,635 in Fiscal Year 2009-2010 and $684,635 in Fiscal Year 2010-2011 for the state writing proficiency examinations.

      3.  Of the amounts appropriated to the Division for Aging and Disability Services pursuant to section 20 of this act, a total of $1,600,000 in Fiscal Year 2009-2010 and $1,600,000 in Fiscal Year 2010-2011 to support the costs for the treatment of children with autism.

      4.  Of the amounts appropriated to the Division of Child and Family Services pursuant to section 20 of this act, a total of $4,404,876 in Fiscal Year 2009-2010 and $4,711,836 in Fiscal Year 2010-2011 to support the costs for mental health placements.

      5.  Of the amounts appropriated to the Health Division pursuant to section 20 of this act, a total of $1,904,351 in Fiscal Year 2009-2010 and $1,904,142 in Fiscal Year 2010-2011 to support medication costs within the AIDS Drug Assistance Program.

      6.  Of the amounts appropriated to the Tahoe Regional Planning Agency by section 26 of this act, a total of $133,000 in Fiscal Year 2009-2010 and $133,000 in Fiscal Year 2010-2011 to support the Pathway 2007 Regional Plan and Threshold Monitoring project.

      7.  Of the amounts appropriated to the Division of Parole and Probation of the State Department of Public Safety pursuant to section 30 of this act, a total of $343,584 in Fiscal Year 2009-2010 for the relocation of the Reno office of the division.

      8.  Of the amounts appropriated to the Nevada Highway Patrol of the State Department of Public Safety pursuant to section 32 of this act, a total of $2,404,245 in Fiscal Year 2009-2010 for the replacement of vehicles, motorcycles and associated equipment.

      Sec. 36.  Of the amounts appropriated to the Division of Child and Family Services, Clark County Integration and Washoe County Integration accounts pursuant to section 20 of this act, up to $2,270,475 in Fiscal Year 2009-2010 and up to $2,270,475 in Fiscal Year 2010-2011 in the Clark County Integration account and up to $1,317,258 in Fiscal Year 2009-2010 and up to $1,317,258 in Fiscal Year 2010-2011 in the Washoe County Integration account may be utilized, to the extent that other monies are not available, by the counties for child protective services, but may not be used to supplant county funds for child protective services.

      Sec. 37.  Of the amounts appropriated by sections 2 to 32, inclusive, of this act, amounts appropriated in both Fiscal Year 2009-2010 and Fiscal Year 2010-2011 to finance deferred maintenance projects approved as maintenance decision units within agency budgets are available for both Fiscal Year 2009-2010 and 2010-2011 and may be transferred within the same budget account from one year to the other with the approval of the Interim Finance Committee upon the recommendation of the Governor.

 


…………………………………………………………………………………………………………………

ê2009 Statutes of Nevada, Page 2116 (Chapter 388, AB 562)ê

 

maintenance decision units within agency budgets are available for both Fiscal Year 2009-2010 and 2010-2011 and may be transferred within the same budget account from one year to the other with the approval of the Interim Finance Committee upon the recommendation of the Governor. Any amount so transferred must be used to complete the deferred maintenance as approved by the Legislature.

      Sec. 38.  Of the amounts appropriated by sections 2 to 32, inclusive, of this act in Fiscal Year 2009-2010 for:

      1.  Compensating an employee whose position has been terminated for unused annual leave or unused sick leave balances; or

      2.  Purchasing credit for service in the Public Employees’ Retirement System on behalf of such an employee pursuant to NRS 286.3007,

Ê may be transferred to Fiscal Year 2008-2009 with the approval of the Interim Finance Committee upon the recommendation of the Governor. The State Controller shall process any transactions requested by the Director of the Department of Administration related to payments in this section until September 17, 2010.

      Sec. 39.  The sums appropriated to the Secretary of State, HAVA election reform account in Fiscal Year 2009-2010 and Fiscal Year 2010-2011 pursuant to section 5 of this act do not lapse to the State General Fund at the end of any fiscal year.

      Sec. 40.  1.  There is hereby appropriated from the State General Fund to the State Board of Examiners the sum of $1,359,834 in Fiscal Year 2009-2010 and $554,405 in Fiscal Year 2010-2011 and from the State Highway Fund to the State Board of Examiners the sum of $303,040 in Fiscal Year 2009-2010 and $108,167 in Fiscal Year 2010-2011 for the purpose of meeting any deficiencies which may be created between the appropriated money of the respective departments, commissions and agencies of the State of Nevada, as fixed by the 75th Session of the Legislature and the requirements for payment of unemployment compensation assessments to the Department of Personnel, unemployment compensation account of those departments, commissions and agencies.

      2.  Amounts appropriated pursuant to subsection 1 are available for both Fiscal Years 2009-2010 and 2010-2011 and may be transferred from one fiscal year to the other with the approval of the Interim Finance Committee upon the recommendation of the Governor.

      3.  The State Board of Examiners, upon the recommendation of the Director of the Department of Administration, may allocate and disburse to various departments, commissions and agencies of the State of Nevada, out of the money appropriated by this section such sums of money as may from time to time be required, which, when added to the money otherwise appropriated or available, equal the amount of money required to pay unemployment compensation assessments to the Department of Personnel, unemployment compensation account of the respective departments, commissions and agencies.

      4.  Any remaining balance of the appropriations made by subsection 1 must not be committed for expenditure after June 30, 2011, by the entity to which the appropriation is made or any entity to which money from the appropriation is granted or otherwise transferred in any manner, and any portion of the appropriated money remaining must not be spent for any purpose after September 16, 2011, by either the entity to which the money was appropriated or the entity to which the money was subsequently granted or transferred, and must be reverted to the State General Fund, or the State Highway Fund, respectively, on or before September 16, 2011.

 


…………………………………………………………………………………………………………………

ê2009 Statutes of Nevada, Page 2117 (Chapter 388, AB 562)ê

 

or transferred, and must be reverted to the State General Fund, or the State Highway Fund, respectively, on or before September 16, 2011.

      Sec. 41.  1.  There is hereby appropriated from the State General Fund the sum of $1,600,000 in Fiscal Year 2009-2010 and $1,600,000 in Fiscal Year 2010-2011 to the Interim Finance Committee for allocation to the Division of Child and Family Services of the Department of Health and Human Services for the establishment of an enhanced foster care rate for children in sibling groups in which one sibling requires a higher level of care placement. Money appropriated pursuant to this section can only be allocated by the Interim Finance Committee upon submittal by the Division of Child and Family Services of a plan for the utilization of the enhanced rate, to include certification by the Administration for Children and Families of the United States Department of Health and Human Services of the eligibility of the enhanced rate for reimbursement with federal Title IV-E funds.

      2.  Any remaining balance of the appropriations made by subsection 1 must not be allocated by the Interim Finance Committee after June 30, 2011. Any remaining balance of the appropriations made by subsection 1 must not be committed for expenditure after June 30, of each fiscal year, by the entity to which the appropriation is made or any entity to which money from the appropriation is granted or otherwise transferred in any manner, and any portion of the appropriated money remaining for each fiscal year must not be spent for any purpose after September 17, 2010, for Fiscal Year 2009-2010 and September 16, 2011, for Fiscal Year 2010-2011, by either the entity to which the money was appropriated or the entity to which the money was subsequently granted or transferred, and must be reverted to the State General Fund on or before September 17, 2010, for Fiscal Year 2009-2010 and September 16, 2011, for Fiscal Year 2010-2011.

      Sec. 42.  1.  There is hereby appropriated from the State General Fund the sum of $2,256,676 to the Interim Finance Committee for allocation to the Information Technology Projects account within the Department of Administration for the costs of software implementation for the Division of Welfare and Supportive Services, Eligibility Operations Data System Enhancement project.

      2.  Money appropriated pursuant to subsection 1 may only be allocated by the Interim Finance Committee upon submittal of a vendor cost proposal for the software implementation, updated cost estimates for the entire project, and information on the actual equipment and software costs incurred to date for the project from the sums appropriated to the Information Technology Projects account within the Department of Administration pursuant to section 8 of this act.

      3.  Any remaining balance of the appropriation made by subsection 1 must not be allocated by the Interim Finance Committee after June 30, 2011. Any remaining balance of the appropriation made by subsection 1 must not be committed for expenditure after June 30, 2011, by the entity to which the appropriation is made or any entity to which money from the appropriation is granted or otherwise transferred in any manner, and any portion of the appropriated money remaining must not be spent for any purpose after September 16, 2011, by either the entity to which the money was appropriated or the entity to which the money was subsequently granted or transferred, and must be reverted to the State General Fund on or before September 16, 2011.

 


…………………………………………………………………………………………………………………

ê2009 Statutes of Nevada, Page 2118 (Chapter 388, AB 562)ê

 

      Sec. 43.  1.  There is hereby appropriated from the State General Fund the sum of $15,000,000 in Fiscal Year 2009-2010 and $15,000,000 in Fiscal Year 2010-2011 to the Interim Finance Committee for allocation to the State Treasurer for repayment of the principal amount of any notes issued pursuant to the provisions of NRS 349.074.

      2.  Any remaining balance of the appropriation made by subsection 1 must not be allocated by the Interim Finance Committee after June 30, 2011. Any remaining balance of the appropriation made by subsection 1 must not be committed for expenditure after June 30, 2011, by the entity to which the appropriation is made or any entity to which money from the appropriation is granted or otherwise transferred in any manner, and any portion of the appropriated money remaining must not be spent for any purpose after September 16, 2011, by either the entity to which the money was appropriated or the entity to which the money was subsequently granted or transferred, and must be reverted to the State General Fund on or before September 16, 2011.

      Sec. 44.  1.  The sums appropriated to the Legislative Fund by section 11 of this act for the support of the Legislative Commission, the various divisions of the Legislative Counsel Bureau and Interim Legislative Operations are available for both Fiscal Years 2009-2010 and 2010-2011, and may be transferred among the Legislative Commission, the various divisions of the Legislative Counsel Bureau and the Interim Legislative Operations and from one fiscal year to another with the approval of the Legislative Commission upon the recommendation of the Director of the Legislative Counsel Bureau.

      2.  The sums appropriated for the support of salaries and payroll costs must be applied pursuant to the budget approved by the Legislature notwithstanding the provisions of NRS 281.123.

      Sec. 45.  Except as otherwise provided in this section, the total amounts appropriated in section 20 of this act to each of the accounts of the Division of Health Care Financing and Policy and the Division of Welfare and Supportive Services of the Department of Health and Human Services enumerated in section 34 of this act, except for the amounts appropriated for the Health Care Financing and Policy Administration Account, the Assistance to the Aged and Blind Program, the Welfare Administration Account and the Welfare Field Services Account, are limits. The divisions shall not request additional money for these programs, except for:

      1.  Increased state costs in Fiscal Year 2010-2011 in the event that federal financial participation rates are less than legislatively approved effective on October 1, 2010;

      2.  Costs related to additional services mandated by the Federal Government on or after October 1, 2009, and not specifically funded in the Nevada Medicaid account in Fiscal Years 2009-2010 and 2010-2011;

      3.  Costs related to an increase in the cost-per-eligible for the Temporary Assistance for Needy Families (TANF) population that is higher than the cost-per-eligible used to project Medicaid expenditures for this population in the legislatively approved budget for Fiscal Year 2009-2010 and Fiscal Year 2010-2011; and

      4.  Increased state costs in Fiscal Year 2009-2010 and Fiscal Year 2010-2011 in the event that the annual allocation of federal Temporary Assistance for Needy Families (TANF) block grant funds is lower than the amounts approved by the Legislature for either fiscal year.

 


…………………………………………………………………………………………………………………

ê2009 Statutes of Nevada, Page 2119 (Chapter 388, AB 562)ê

 

      Sec. 46.  The sums appropriated to the Division of Welfare and Supportive Services of the Department of Health and Human Services by section 20 of this act may be transferred among the various budget accounts of the Division of Welfare and Supportive Services with the approval of the Interim Finance Committee upon the recommendation of the Governor.

      Sec. 47.  The sums appropriated to Nevada Medicaid and the Nevada Check Up Program by section 20 of this act may be transferred between each budget with the approval of the Interim Finance Committee upon the recommendation of the Governor.

      Sec. 48.  The sums appropriated to the Department of Corrections by section 23 of this act may be transferred among the various budget accounts of the Department of Corrections in the same manner and within the same limits as allowed for revisions of work programs in NRS 353.220.

      Sec. 49.  Notwithstanding the provisions of NRS 501.356, the Department of Wildlife shall, with the approval of the Interim Finance Committee upon the recommendation of the Governor, create new budget accounts for Fiscal Year 2010-2011. The positions approved within the budgets of, and the money appropriated in section 27 of this act for the department in Fiscal Year 2010-2011 may be transferred between the various budget accounts of the department, including any new accounts created pursuant to this section, for the purposes of separating the revenues and expenditures of the Wildlife Account into multiple accounts to facilitate tracking, reporting, accountability and planning with the approval of the Interim Finance Committee upon the recommendation of the Governor.

      Sec. 50.  Of the amounts appropriated from the State Highway Fund to the Department of Motor Vehicles, Director’s Office, pursuant to section 32 of this act:

      1.  A total of $1,593,291 in Fiscal Year 2009-2010 for the expansion and continuation of kiosk technology; and

      2.  A total of $1,643,903 in Fiscal Year 2010-2011 for the expansion and continuation of kiosk technology,

Ê may be transferred from one fiscal year to another with the approval of the Interim Finance Committee upon the recommendation of the Governor.

      Sec. 51.  The sums appropriated to any division, agency or section of any department of State Government for the support of salaries and payroll costs may be transferred to any other division, bureau, agency or section of the same department for the support of salaries and payroll costs with the approval of the Interim Finance Committee upon the recommendation of the Governor. The amount transferred into a budget account is limited to the amount budgeted for vacancy savings. Such transfers are also limited only to those activities which are supported by State General Fund or State Highway Fund appropriations.

      Sec. 52.  In addition to the requirements of NRS 353.225, for the Fiscal Years 2009-2010 and 2010-2011, the Board of Regents of the University of Nevada shall comply with any request by the Governor to set aside money from the appropriations made by this act in any specified amount.

      Sec. 53.  1.  Of the sums appropriated by section 17 of this act, any amounts used to match documented research grants in the Nevada System of Higher Education which are not committed for expenditure by June 30 of each fiscal year may be carried forward for a maximum of 2 fiscal years after which time any unexpended amounts revert to the State General Fund.

 


…………………………………………………………………………………………………………………

ê2009 Statutes of Nevada, Page 2120 (Chapter 388, AB 562)ê

 

      2.  All money appropriated by section 17 of this act other than the sums designated in subsection 1 to match documented research grants is subject to the provisions of section 56 of this act.

      Sec. 54.  The appropriation of all of the sums appropriated by section 20 of this act to the Division of Child and Family Services of the Department of Health and Human Services for expenses incurred by Clark County and Washoe County for the integration of child welfare services are dependent upon all funds, whether state or local, being used in a manner such that the child welfare agencies are the sole client of the district attorneys in each case in which the District Attorney or Deputy District Attorney is serving as the attorney for a child welfare agency.

      Sec. 55.  There is hereby appropriated $135,053 from the State General Fund to the Public Employees’ Retirement Board to be expended for the administration of the Legislators’ Retirement System for the period from July 1, 2009, through June 30, 2011.

      Sec. 56.  1.  Except as otherwise provided in sections 39, 53, and 55 of this act, any balances of the appropriations made in this act for the Fiscal Years 2009-2010 and 2010-2011 must not be committed for expenditure after June 30 of each fiscal year by the entity to which the appropriation is made or any entity to which money from the appropriation is granted or otherwise transferred in any manner, and any portion of the appropriated money remaining cannot be spent for any purpose after September 17, 2010, and September 16, 2011, for each fiscal year respectively, by either the entity to which the money was appropriated or the entity to which the money was subsequently granted or transferred and, except as otherwise provided in subsection 2, must revert to the fund from which appropriated on or before September 17, 2010, and September 16, 2011, of each fiscal year respectively.

      2.  Any encumbered balance of the appropriations made to the Legislative Fund by section 11 of this act does not revert to the State General Fund but constitutes a balance carried forward.

      Sec. 57.  The State Controller shall provide for the payment of claims legally obligated in each fiscal year on behalf of state agencies until the last business day of the August immediately following the end of each fiscal year. The State Controller shall process any transactions requested by the Director of the Department of Administration from the prior fiscal period until the third Friday in September immediately following the end of the fiscal year.

      Sec. 58.  The State Controller shall transfer among the appropriate accounts and funds the amounts necessary to carry out the budget approved by the Legislature, and the amounts so transferred shall be deemed appropriated.

      Sec. 59.  The State Controller shall pay the annual salaries of Supreme Court Justices, District Court Judges, the Governor, the Lieutenant Governor, the Secretary of State, the State Treasurer, the State Controller and the Attorney General in biweekly installments for each day worked up to and including the date of payment. The payment of a portion of the annual salaries of these officers at the end of a calendar year for the purpose of reconciling the amount of the salary paid during that calendar year with the amount of the salary set forth in statute for that office must not be made if it will result in the issuance of a separate check.

 


…………………………………………………………………………………………………………………

ê2009 Statutes of Nevada, Page 2121 (Chapter 388, AB 562)ê

 

      Sec. 60.  Notwithstanding the provisions of subsection 5 of NRS 120A.620, at the end of Fiscal Year 2009-2010 and Fiscal Year 2010-2011, of the balance in the Abandoned Property Trust Account in the State General Fund, the first $3,800,000 must be transferred to the Millennium Scholarship Trust Fund created by NRS 396.926 with the remainder transferred to the State General Fund, subject to the valid claims of holders pursuant to NRS 120A.590 and owners pursuant to NRS 120A.640.

      Sec. 61.  1.  If the Executive Director for Veterans’ Services determines that delays in the receipt of federal reimbursement for services provided by the Veterans’ Home in Southern Nevada will result in insufficient revenues to pay authorized expenditures, he may submit a request for a temporary advance from the State General Fund to the Director of the Department of Administration to pay authorized expenditures to support operational costs of the Veterans’ Home.

      2.  The Director of the Department of Administration shall provide written notification to the State Controller and to the Senate and Assembly Fiscal Analysts of the Fiscal Analysis Division of the Legislative Counsel Bureau if he approves a request made pursuant to subsection 1. The State Controller shall draw a warrant upon receipt of such a notification.

      3.  An advance from the State General Fund approved by the Director of the Department of Administration as authorized pursuant to this section is limited to the total estimated reimbursement due from the Federal Government for operational costs incurred by the Veterans’ Home in Southern Nevada.

      4.  Any money which is temporarily advanced from the State General Fund to the Veterans’ Home in Southern Nevada pursuant to this section must be repaid on or before the last business day in August immediately following the end of the fiscal year.

      Sec. 62.  1.  If the Director of the State Department of Conservation and Natural Resources determines that, because of delays in the receipt of revenue for services billed to the Federal Government, local governments and other state governments, the amount of current claims for expenses incurred in the suppression of fire or response to emergencies exceeds the amount of money available to pay such claims within 30 days, he may request from the Director of the Department of Administration a temporary advance from the State General Fund to pay authorized expenses.

      2.  The Director of the Department of Administration shall provide written notification to the State Controller and to the Senate and Assembly Fiscal Analysts of the Fiscal Analysis Division of the Legislative Counsel Bureau if he approves a request made pursuant to subsection 1. The State Controller shall draw his warrant upon receipt of such a notification.

      3.  An advance from the State General Fund:

      (a) May be approved by the Director of the Department of Administration only for expenses incurred in the suppression of fires or response to emergencies charged to the budget account for forest fire suppression of the Division of Forestry of the State Department of Conservation and Natural Resources. Before approving the advance, the Director shall verify that billings for reimbursement have been sent to the agencies of the Federal Government, local governments or other state governments responsible for reimbursing the Division of Forestry for costs incurred in fire suppression or emergency response activities.

 


…………………………………………………………………………………………………………………

ê2009 Statutes of Nevada, Page 2122 (Chapter 388, AB 562)ê

 

      (b) Is limited to the total due from outstanding billings for reimbursable expenses incurred in the suppression of fires or response to emergencies as approved for payment to the State by agencies of the Federal Government, local governments and other state governments.

      4.  Any money which is temporarily advanced from the State General Fund to the budget account for forest fire suppression pursuant to this section must be repaid on or before the last business day in August immediately following the end of the fiscal year.

      Sec. 63.  1.  If the Governor orders the Nevada National Guard into active duty as described in NRS 412.122 for an emergency as described in NRS 353.263 and the Adjutant General of the Nevada National Guard determines expenditures will be required, the Adjutant General may request from the Director of the Department of Administration a temporary advance from the State General Fund for the payment of authorized expenses.

      2.  The Director of the Department of Administration shall provide written notification to the State Controller and to the Senate and Assembly Fiscal Analysts of the Fiscal Analysis Division of the Legislative Counsel Bureau of the approval of a request made pursuant to subsection 1. The State Controller shall draw his warrant upon receipt of the approval by the Director of the Department of Administration.

      3.  An advance from the State General Fund:

      (a) Must be approved by the Director of the Department of Administration for expenses incurred as a result of activation of the Nevada National Guard.

      (b) Is limited to $25,000 per activation as described in subsection 1.

      4.  Any money which is temporarily advanced from the State General Fund to an account pursuant to subsection 3 must be repaid as soon as possible, and must come from the emergency account established under NRS 353.263.

      Sec. 64.  1.  If projections of the ending balance of the State General Fund fall below the amount estimated by the 2009 Legislature for Fiscal Year 2009-2010 or 2010-2011, the Director of the Department of Administration shall report this information to the State Board of Examiners.

      2.  If the State Board of Examiners determines that the ending balance of the State General Fund is projected to be less than $80,000,000 for Fiscal Year 2009-2010 or 2010-2011, the Governor, pursuant to NRS 353.225, may direct the Director of the Department of Administration to require the State Controller or the head of each department, institution or agency to set aside a reserve of not more than 15 percent of the total amount of operating expenses or other appropriations and money otherwise available to the department, institution or agency.

      3.  A reserve must not be set aside pursuant to this section unless:

      (a) The Governor, on behalf of the State Board of Examiners, submits a report to the Legislature or, if the Legislature is not in session, to the Interim Finance Committee, stating the reasons why a reserve is needed and indicating each department, institution or agency that will be required to set aside a reserve; and

      (b) The Legislature or Interim Finance Committee approves the setting aside of the reserve.

      Sec. 65.  If the State of Nevada is required to make payment to the United States Treasury under the provisions of Public Law 101-453, the Cash Management Improvement Act of 1990, the State Controller, upon approval of the State Board of Examiners, may make such payments from the interest earnings of the State General Fund or interest earnings in other funds when interest on federal money has been deposited in those funds.

 


…………………………………………………………………………………………………………………

ê2009 Statutes of Nevada, Page 2123 (Chapter 388, AB 562)ê

 

approval of the State Board of Examiners, may make such payments from the interest earnings of the State General Fund or interest earnings in other funds when interest on federal money has been deposited in those funds.

      Sec. 66.  Subject to actions the federal government may take that may conflict with the Nevada Legislature’s allocation of Stabilization Funds or related transfers pursuant to the American Recovery and Reinvestment Act, amounts appropriated from the General Fund may be transferred between the Nevada System of Higher Education and the Nevada Department of Education, including the State Distributive School Account, with the approval of the Interim Finance Committee upon the recommendation of the Governor so long as corresponding transfers of Stabilization Funds occur.

      Sec. 67.  Section 1 of Assembly Bill No. 533 of this session is hereby amended to read as follows:

      Section 1.  [There] Notwithstanding the provisions of NRS 353.213, there is hereby appropriated from the State General Fund to the State Distributive School Account created by NRS 387.030 the sum of $323,802,183 to cover unanticipated shortfalls in the revenue from the Local School Support Tax and the ad valorem tax pursuant to subsection 1 of NRS 387.195. This appropriation is supplemental to that made by section 2 of chapter 343, Statutes of Nevada 2007, at page 1553.

      Sec. 68.  Section 1 of chapter 1, Statutes of Nevada 2008, 25th Special Session, at page 2, is hereby amended to read as follows:

      Section 1.  Chapter 349 of NRS is hereby amended by adding thereto a new section to read as follows:

      1.  The State Treasurer may, on or before August 31, [2009,] 2011, in the name and on behalf of the State of Nevada, borrow money and evidence such borrowing by the issuance of one or more notes in an aggregate principal amount that does not exceed $160 million. Each such note:

      (a) Must be issued upon the order of the State Treasurer and pursuant to the provisions of the State Securities Law, except to the extent that those provisions are inconsistent with the provisions of this section; and

      (b) May be issued without the approval of the State Board of Finance or any other board, commission or agency of this State.

Ê For the purposes of this section and the State Securities Law, the State Treasurer shall be deemed to constitute an agency of the State and any order of the State Treasurer authorizing the issuance of a note pursuant to this section shall be deemed to constitute a resolution authorizing the issuance of the note.

      2.  Each note authorized pursuant to this section must be:

      (a) Issued pursuant to a written contract between the State and the Local Government Pooled Investment Fund, under which the Local Government Pooled Investment Fund agrees to invest in the note or notes issued pursuant to this section. The contract must be executed by the Governor on behalf of the State and by the State Treasurer on behalf of the Local Government Pooled Investment Fund.

      (b) Sold to the Local Government Pooled Investment Fund at a price equal to the principal amount borrowed under the note. The total amount invested by the Local Government Pooled Investment Fund in notes issued pursuant to this section must not exceed:

 


…………………………………………………………………………………………………………………

ê2009 Statutes of Nevada, Page 2124 (Chapter 388, AB 562)ê

 

            (1) Twenty-five percent of the book value of the total investments of the Local Government Pooled Investment Fund on the date of the investment by the Local Government Pooled Investment Fund; or

            (2) One hundred sixty million dollars,

Ê whichever is less. The determination as to whether the requirements of this paragraph are satisfied must be made by the State Treasurer on the date of each investment by the Local Government Pooled Investment Fund in a note issued pursuant to this section. Each such determination shall be deemed to be conclusive and is not affected by any subsequent changes in the book value of the total investments of the Local Government Pooled Investment Fund.

      3.  Except as otherwise provided in subsection 6, the principal amount outstanding on any notes issued pursuant to this section must bear interest, payable monthly on the first business day of each calendar month, at a rate equal to [25] 50 basis points above the average monthly rate of earnings of all the investments, other than any investments in notes issued pursuant to this section, of money in the Local Government Pooled Investment Fund during the immediately preceding calendar month.

      4.  The total principal amount borrowed on or before August 31, [2009,] 2011, pursuant to this section must be repaid in installments in such a manner that:

      (a) At least 25 percent of [the total] each principal amount borrowed [on or before August 31, 2009,] pursuant to this section must be repaid [, for Fiscal Year 2009-2010, on or before August 31, 2010;] by the first day of the calendar month that is 13 months after the month in which that borrowing occurred;

      (b) At least 50 percent of [the total] each principal amount borrowed [on or before August 31, 2009,] pursuant to this section must be repaid [, for Fiscal Year 2010-2011, on or before August 31, 2011;] by the first day of the calendar month that is 25 months after the month in which that borrowing occurred;

      (c) At least 75 percent of [the total] each principal amount borrowed [on or before August 31, 2009,] pursuant to this section must be repaid [, for Fiscal Year 2011-2012, on or before August 31, 2012;] by the first day of the calendar month that is 37 months after the month in which that borrowing occurred; and

      (d) The entire total principal amount borrowed [on or before August 31, 2009,] pursuant to this section must be repaid [, for Fiscal Year 2012-2013, on or before August 31, 2013.] by the first day of the calendar month that is 49 months after the month in which that borrowing occurred.

Ê The provisions of this subsection do not prohibit the repayment of the principal amount of any note issued pursuant to this section earlier than the [dates] periods specified in this subsection.

      5.  Each note issued pursuant to this section constitutes a general obligation of the State, and the full faith and credit of the State is hereby pledged for the payment of the principal of and interest on the note.

      6.  If necessary to provide money to any local governments that have invested in the Local Government Pooled Investment Fund, any note issued pursuant to this section, or any portion thereof, may be sold by the Local Government Pooled Investment Fund upon the direction of the State Treasurer.

 


…………………………………………………………………………………………………………………

ê2009 Statutes of Nevada, Page 2125 (Chapter 388, AB 562)ê

 

note issued pursuant to this section, or any portion thereof, may be sold by the Local Government Pooled Investment Fund upon the direction of the State Treasurer. Each note so sold must:

      (a) Be payable as to principal on or before the [dates] periods specified in subsection 4, except that the note may have a fixed maturity date, without option of redemption, so long as the principal amount of all the notes issued pursuant to this section are retired in accordance with subsection 4.

      (b) Bear interest, payable monthly on the first business day of each calendar month, at such a rate or rates as the State Treasurer determines to be sufficient to enable the sale of the note at a price that is not less than the principal amount thereof.

      7.  Notwithstanding any other provision of law to the contrary, any statutory limitation on the rate of interest that would otherwise apply to securities issued by or on behalf of this State shall be deemed not to apply to any rate of interest payable on any notes issued pursuant to this section.

      8.  The proceeds from the sale of any notes pursuant to this section to the Local Government Pooled Investment Fund, net of costs of issuance, must be deposited into the State General Fund and used for the general operation of this State.

      9.  As used in this section, “Local Government Pooled Investment Fund” means the Local Government Pooled Investment Fund created by NRS 355.167.

      Sec. 69.  Section 10 of chapter 1, Statutes of Nevada 2008, 25th Special Session, at page 9, is hereby amended to read as follows:

      Sec. 10.  1.  This act becomes effective upon passage and approval.

      2.  Section 2 of this act expires by limitation on June 30, [2011.] 2013.

      3.  Sections 1 and 3 of this act expire by limitation on August 31, [2013.] 2015.

      Sec. 70.  1.  This section and sections 38, 66 to 69, inclusive, of this act become effective upon passage and approval.

      2.  Sections 1 to 37, inclusive, and 39 to 65, inclusive, of this act become effective on July 1, 2009.

________

 


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ê2009 Statutes of Nevada, Page 2126ê

 

CHAPTER 389, AB 563

Assembly Bill No. 563–Committee on Ways and Means

 

CHAPTER 389

 

AN ACT relating to education; ensuring sufficient funding for K-12 public education for the 2009-2011 biennium; apportioning the State Distributive School Account in the State General Fund for the 2009-2011 biennium; authorizing certain expenditures; making appropriations for purposes relating to basic support, class-size reduction and other educational purposes; authorizing temporarily the board of trustees of a school district to use money raised through its general obligations for the purchase of equipment for the transportation of pupils; revising provisions governing local funds available for certain school districts for the 2009-2011 biennium; and providing other matters properly relating thereto.

 

[Veto Overridden. Date Filed: June 1, 2009]

 

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN

SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

 

      Section 1.  The basic support guarantee for school districts for operating purposes for the 2009-2010 Fiscal Year is an estimated weighted average of $5,251 per pupil. For each respective school district, the basic support guarantee per pupil for the 2009-2010 Fiscal Year is:

 

Carson City                                                         $6,228

Churchill $6,201

Clark  $5,025

Douglas    $5,333

Elko    $6,815

Esmeralda                                                         $17,039

Eureka      $100

Humboldt                                                            $6,402

Lander      $6,261

Lincoln    $9,866

Lyon   $6,673

Mineral    $8,656

Nye     $6,582

Pershing   $8,368

Storey $6,567

Washoe    $5,350

White Pine                                                          $7,111

      Sec. 2.  1.  The basic support guarantee for school districts for operating purposes for the 2010-2011 Fiscal Year is an estimated weighted average of $5,395 per pupil.

      2.  On or before April 1, 2010, the Executive Director of the Department of Taxation shall provide to the Superintendent of Public Instruction the certified total of the amount of ad valorem taxes to be received by each school district for Fiscal Year 2010-2011 pursuant to the levy imposed under subsection 1 of NRS 387.195 and credited to the county’s school district fund pursuant to subsection 4 of NRS 387.195.

 


…………………………………………………………………………………………………………………

ê2009 Statutes of Nevada, Page 2127 (Chapter 389, AB 563)ê

 

      3.  Pursuant to NRS 362.115, on or before March 15 of each year, the Department of Taxation shall provide an estimate of the net proceeds of minerals based upon the statements required of mine operators.

      4.  For purposes of establishing the basic support guarantee, the estimated basic support guarantees per pupil for each school district for the 2010-2011 Fiscal Year for operating purposes are:

 

                                                      Basic                                                Estimated

                                                   Support                                                  Basic

                                                 Guarantee            Estimated                Support

                                                    Before             Ad Valorem            Guarantee

School District                      Adjustment          Adjustment          as Adjusted

Carson City                                 $5,404                   $873                       $6,277

Churchill                                     $5,344                   $844                       $6,188

Clark                                            $4,091                $1,088                       $5,179

Douglas                                       $3,402                $2,069                       $5,471

Elko                                             $6,200                   $655                       $6,855

Esmeralda                                 $14,856                $3,923                     $18,779

Eureka                                    $(19,513)              $24,179                       $4,666

Humboldt                                    $5,679                $1,005                       $6,684

Lander                                         $4,500                $2,046                       $6,546

Lincoln                                        $8,901                   $934                       $9,835

Lyon                                            $6,062                   $757                       $6,819

Mineral                                        $7,721                   $855                       $8,576

Nye                                              $5,561                $1,211                       $6,772

Pershing                                      $7,236                $1,334                       $8,570

Storey                                             $119                $6,468                       $6,587

Washoe                                       $4,464                   $998                       $5,462

White Pine                                  $6,606                $1,073                       $7,679

 

      5.  The ad valorem adjustment may be made only to take into account the difference in the ad valorem taxes to be received and the estimated enrollment of the school district between the amount estimated as of March 1, 2009, and the amount estimated as of March 1, 2010, for the 2010-2011 Fiscal Year. Estimates of net proceeds of minerals received from the Department of Taxation on or before March 15 pursuant to subsection 3 must be taken into consideration in determining the adjustment.

      6.  Upon receipt of the certified total of ad valorem taxes to be received by each school district for Fiscal Year 2010-2011 pursuant to subsection 2, the Superintendent of Public Instruction shall recalculate the ad valorem adjustment and the tentative basic support guarantee for operating purposes for each school district for the 2010-2011 Fiscal Year based on the certified total of ad valorem taxes provided by the Executive Director of the Department of Taxation pursuant to subsection 2. The final basic support guarantee for each school district for the 2010-2011 Fiscal Year is the amount, which is recalculated for the 2010-2011 Fiscal Year pursuant to this section, taking into consideration estimates of net proceeds of minerals received from the Department of Taxation on or before March 15, 2010. The basic support guarantee recalculated pursuant to this section must be calculated on or before May 31, 2010.

 


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ê2009 Statutes of Nevada, Page 2128 (Chapter 389, AB 563)ê

 

      Sec. 3.  1.  The basic support guarantee for each special education program unit that is maintained and operated for at least 9 months of a school year is $39,768 in the 2009-2010 Fiscal Year and $39,768 in the 2010-2011 Fiscal Year, except as limited by subsection 2.

      2.  The maximum number of units and amount of basic support for special education program units within each of the school districts, before any reallocation pursuant to NRS 387.1221, for the Fiscal Years 2009-2010 and 2010-2011 are:

 

                                                 Allocation of Special Education Units

                                                 2009-2010                           2010-2011

DISTRICT                       Units                Amount         Units                Amount

Carson City                         81          $3,221,208              81          $3,221,208

Churchill County                47          $1,869,096              47          $1,869,096

Clark County                 1,925        $76,553,400        1,925        $76,553,400

Douglas County                  70          $2,783,760              70          $2,783,760

Elko County                        84          $3,340,512              84          $3,340,512

Esmeralda County                1                $39,768                1                $39,768

Eureka County                      3             $119,304                3             $119,304

Humboldt County               32          $1,272,576              32          $1,272,576

Lander County                    12             $477,216              12             $477,216

Lincoln County                   18             $715,824              18             $715,824

Lyon County                       63          $2,505,384              63          $2,505,384

Mineral County                     8             $318,144                8             $318,144

Nye County                         58          $2,306,544              58          $2,306,544

Pershing County                 16             $636,288              16             $636,288

Storey County                       8             $318,144                8             $318,144

Washoe County                567        $22,548,456            567        $22,548,456

White Pine County             16            $636,288             16            $636,288

Subtotal                          3,009      $119,661,912        3,009      $119,661,912

Reserved by State

Board of Education           40         $1,590,720             40         $1,590,720

TOTAL                           3,049      $121,252,632        3,049      $121,252,632

 

      3.  The State Board of Education shall reserve 40 special education program units in each fiscal year of the 2009-2011 biennium, to be allocated to school districts by the State Board of Education to meet additional needs that cannot be met by the allocations provided in subsection 2 to school districts for that fiscal year. In addition, charter schools in this State are authorized to apply directly to the Department of Education for the reserved special education program units, which may be allocated upon approval of the State Board of Education.

      4.  Notwithstanding the provisions of subsections 2 and 3, the State Board of Education is authorized to spend from the State Distributive School Account up to $162,571 in the Fiscal Year 2009-2010 and $167,459 in the Fiscal Year 2010-2011 for instructional programs incorporating educational technology for gifted and talented pupils. Any school district may submit a written application to the Department of Education requesting an allocation for gifted and talented pupils. For each fiscal year of the 2009-2011 biennium, the Department will award the gifted and talented amounts based on a review of applications received from school districts.

 


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ê2009 Statutes of Nevada, Page 2129 (Chapter 389, AB 563)ê

 

      Sec. 4.  1.  There is hereby appropriated from the State General Fund to the State Distributive School Account created by NRS 387.030:

For the 2009-2010 Fiscal Year.............................................. $1,201,169,591

For the 2010-2011 Fiscal Year.............................................. $1,267,051,744

      2.  The money appropriated by subsection 1 must be:

      (a) Expended in accordance with NRS 353.150 to 353.245, inclusive, concerning the allotment, transfer, work program and budget; and

      (b) Work-programmed for the 2 separate Fiscal Years 2009-2010 and 2010-2011, as required by NRS 353.215. Work programs may be revised with the approval of the Governor upon the recommendation of the Chief of the Budget Division of the Department of Administration.

      3.  Transfers to and allotments from must be allowed and made in accordance with NRS 353.215 to 353.225, inclusive, after separate consideration of the merits of each request.

      4.  The sums appropriated by subsection 1 are available for either fiscal year or may be transferred to Fiscal Year 2008-2009. Money may be transferred from one fiscal year to another with the approval of the Governor upon the recommendation of the Chief of the Budget Division of the Department of Administration. If funds appropriated by subsection 1 are transferred to Fiscal Year 2008-2009, any remaining funds in the State Distributive School Account after all obligations have been met that are not subject to reversion to the State General Fund must be transferred back to Fiscal Year 2009-2010. Any amount transferred back to Fiscal Year 2009-2010 must not exceed the amount originally transferred to Fiscal Year 2008-2009.

      5.  Any remaining balance of the appropriation made by subsection 1 for the 2009-2010 Fiscal Year must be transferred and added to the money appropriated for the 2010-2011 Fiscal Year and may be expended as that money is expended.

      6.  Any remaining balance of the appropriation made by subsection 1 for the 2010-2011 Fiscal Year, including any money added thereto pursuant to the provisions of subsections 3 and 5, must not be committed for expenditure after June 30, 2011, and must be reverted to the State General Fund on or before September 16, 2011.

      Sec. 5.  1.  Expenditure of $158,732,161 by the Department of Education from money in the State Distributive School Account that was not appropriated from the State General Fund is hereby authorized during the fiscal year beginning July 1, 2009.

      2.  Expenditure of $163,551,195 by the Department of Education from money in the State Distributive School Account that was not appropriated from the State General Fund is hereby authorized during the fiscal year beginning July 1, 2010.

      3.  For purposes of accounting and reporting, the sums authorized for expenditure by subsections 1 and 2 are considered to be expended before any appropriation is made to the State Distributive School Account from the State General Fund.

      4.  The money authorized to be expended by subsections 1 and 2 must be expended in accordance with NRS 353.150 to 353.245, inclusive, concerning the allotment, transfer, work program and budget. Transfers to and allotments from must be allowed and made in accordance with NRS 353.215 to 353.225, inclusive, after separate consideration of the merits of each request.

 


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ê2009 Statutes of Nevada, Page 2130 (Chapter 389, AB 563)ê

 

      5.  The Chief of the Budget Division of the Department of Administration may, with the approval of the Governor, authorize the augmentation of the amounts authorized for expenditure by the Department of Education, in subsections 1 and 2, for the purpose of meeting obligations of the State incurred under chapter 387 of NRS with amounts from any other state agency, from any agency of local government, from any agency of the Federal Government or from any other source that he determines is in excess of the amount taken into consideration by this act. The Chief of the Budget Division shall reduce any authorization whenever he determines that money to be received will be less than the amount authorized in subsections 1 and 2.

      Sec. 6.  During each of the Fiscal Years 2009-2010 and 2010-2011, whenever the State Controller finds that current claims against the State Distributive School Account exceed the amount available in the Account to pay those claims, he may advance temporarily from the State General Fund to the State Distributive School Account the amount required to pay the claims, but not more than the amount expected to be received in the current fiscal year from any source authorized for the State Distributive School Account. No amount may be transferred unless requested by the Chief of the Budget Division of the Department of Administration.

      Sec. 7.  The Department of Education is hereby authorized to spend from the State Distributive School Account the sums of $21,170,456 for the 2009-2010 Fiscal Year and $22,673,833 for the 2010-2011 Fiscal Year for the support of courses which are approved by the Department of Education as meeting the course of study for an adult standard high school diploma as approved by the State Board of Education. In each fiscal year of the 2009-2011 biennium, the sum authorized must be allocated among the various school districts in accordance with a plan or formula developed by the Department of Education to ensure that the money is distributed equitably and in a manner that permits accounting for the expenditures of school districts.

      Sec. 8.  The Department of Education is hereby authorized to provide from the State Distributive School Account the sum of $50,000 to each of the 17 school districts in each fiscal year of the 2009-2011 biennium to support special counseling services for elementary school pupils at risk of failure.

      Sec. 9.  The amounts of the guarantees set forth in sections 1 and 2 of this act may be reduced to effectuate a reserve required pursuant to NRS 353.225.

      Sec. 10.  1.  The Department of Education shall transfer from the State Distributive School Account to the school districts specified in this section the following sums for Fiscal Years 2009-2010 and 2010-2011:

 

School District                                                    2009-2010            2010-2011

Clark County School District              $4,163,202            $4,163,202

Elko County School District                $1,396,043            $1,396,043

Washoe County School District          $2,238,559            $2,238,559

TOTAL:   $7,797,804                                        $7,797,804

 

      2.  A school district that receives an allocation pursuant to subsection 1 shall serve as fiscal agent for the respective regional training program for the professional development of teachers and administrators. As fiscal agent, each school district is responsible for payment, collection and holding of all money received from this State for the maintenance and support of the regional training program for the professional development of teachers and administrators and the Nevada Early Literacy Intervention Program established and operated by the applicable governing body.

 


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regional training program for the professional development of teachers and administrators and the Nevada Early Literacy Intervention Program established and operated by the applicable governing body.

      3.  Any remaining balance of the transfers made by subsection 1 for the 2009-2010 Fiscal Year must be added to the money received by the school districts for the 2010-2011 Fiscal Year and may be expended as that money is expended. Any remaining balance of the transfers made by subsection 1 for the 2010-2011 Fiscal Year, including any money added from the transfer for the previous fiscal year, must not be committed for expenditure after June 30, 2011, and must be reverted to the State Distributive School Account on or before September 16, 2011.

      Sec. 11.  1.  The Department of Education shall transfer from the State Distributive School Account to the Statewide Council for the Coordination of the Regional Training Programs created by NRS 391.516 the sum of $100,000 in Fiscal Years 2009-2010 and 2010-2011 for additional training opportunities for educational administrators in Nevada.

      2.  The Statewide Council shall use the money:

      (a) To disseminate research-based knowledge related to effective educational leadership behaviors and skills.

      (b) To develop, support and maintain ongoing activities, programs, training and networking opportunities.

      (c) For purposes of providing additional training for educational administrators, including, without limitation, to pay:

            (1) Travel expenses of administrators who attend the training program;

            (2) Travel and per diem expenses for any consultants contracted to provide additional training; and

            (3) Any charges to obtain a conference room for the provision of the additional training.

      (d) To supplement and not replace the money that the school district or the regional training program would otherwise expend for the training of administrators as described in this section.

      3.  Any remaining balance of the transfers made by subsection 1 for the 2009-2010 Fiscal Year must be added to the money received by the Statewide Council for the 2010-2011 Fiscal Year and may be expended as that money is expended. Any remaining balance of the transfers made by subsection 1 for the 2010-2011 Fiscal Year, including any money added from the transfer for the previous fiscal year, must not be committed for expenditure after June 30, 2011, and must be reverted to the State Distributive School Account on or before September 16, 2011.

      Sec. 12.  1.  The Department of Education shall transfer from the State Distributive School Account the following sums for early childhood education:

For the Fiscal Year 2009-2010...................................................... $3,338,875

For the Fiscal Year 2010-2011...................................................... $3,338,875

      2.  The money transferred by subsection 1 must be used by the Department of Education for competitive state grants to school districts and community-based organizations for early childhood education programs.

      3.  To receive a grant of money pursuant to subsection 2, school districts and community-based organizations must submit a comprehensive plan to the Department of Education that includes, without limitation:

 


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ê2009 Statutes of Nevada, Page 2132 (Chapter 389, AB 563)ê

 

      (a) A detailed description of the proposed early childhood education program;

      (b) A description of the manner in which the money will be used, which must supplement and not replace the money that would otherwise be expended for early childhood education programs; and

      (c) A plan for the longitudinal evaluation of the program to determine the effectiveness of the program on the academic achievement of children who participate in the program.

      4.  A school district or community-based organization that receives a grant of money shall:

      (a) Use the money to initiate or expand prekindergarten education programs that meet the criteria set forth in the publication of the Department of Education, entitled Public Support of Prekindergarten Education for School Readiness in Nevada, published in August 2000.

      (b) Use the money to supplement and not replace the money that the school district or community-based organization would otherwise expend for early childhood education programs, as described in this section.

      (c) Use the money to pay for the salaries and other items directly related to the instruction of pupils in the classroom.

      (d) Submit a longitudinal evaluation of the program in accordance with the plan submitted pursuant to paragraph (c) of subsection 3.

Ê The money must not be used to remodel classrooms or facilities or for playground equipment.

      5.  The Department of Education shall develop statewide performance and outcome indicators to measure the effectiveness of the early childhood education programs for which grants of money were awarded pursuant to this section. In developing the indicators, the Department shall establish minimum performance levels and increase the expected performance rates on a yearly basis, based upon the performance results of the participants. The indicators must include, without limitation:

      (a) Longitudinal measures of the developmental progress of children before and after their completion of the program;

      (b) Longitudinal measures of parental involvement in the program before and after completion of the program; and

      (c) The percentage of participants who drop out of the program before completion.

      6.  The Department of Education shall review the evaluations of the early childhood education programs submitted by each school district and community-based organization pursuant to paragraph (d) of subsection 4 and prepare a compilation of the evaluations for inclusion in the report submitted pursuant to subsection 7.

      7.  The Department of Education shall, on an annual basis, provide a written report to the Governor, the Legislative Committee on Education and the Legislative Bureau of Educational Accountability and Program Evaluation regarding the effectiveness of the early childhood education programs for which grants of money were received. The report must include, without limitation:

      (a) The number of grants awarded;

      (b) An identification of each school district and community-based organization that received a grant of money and the amount of each grant awarded;

 


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ê2009 Statutes of Nevada, Page 2133 (Chapter 389, AB 563)ê

 

      (c) For each school district and community-based organization that received a grant of money:

            (1) The number of children who received services through a program funded by the grant for each year that the program received funding from the State for early childhood education programs; and

            (2) The average per child expenditure for the program for each year the program received funding from the State for early childhood education programs;

      (d) A compilation of the evaluations reviewed pursuant to subsection 6 that includes, without limitation:

            (1) A longitudinal comparison of the data showing the effectiveness of the different programs; and

            (2) A description of the programs in this State that are the most effective;

      (e) Based upon the performance of children in the program on established performance and outcome indicators, a description of revised performance and outcome indicators, including any revised minimum performance levels and performance rates; and

      (f) Any recommendations for legislation.

      8.  The sums transferred by subsection 1 are available for either fiscal year. Any remaining balance of those sums must not be committed for expenditure after June 30, 2011, and must be reverted to the State Distributive School Account on or before September 16, 2011.

      Sec. 13.  The sums transferred or authorized in sections 10, 11 and 12 of this act:

      1.  Must be accounted for separately from any other money received by the school districts of this State and used only for the purposes specified in the applicable section of this act.

      2.  May not be used to settle or arbitrate disputes between a recognized organization representing employees of a school district and the school district, or to settle any negotiations.

      3.  May not be used to adjust the district-wide schedules of salaries and benefits of the employees of a school district.

      Sec. 14.  1.  The Department of Education shall transfer from the State Distributive School Account the following sums for special transportation costs to school districts:

For the 2009-2010 school year......................................................... $170,908

For the 2010-2011 school year......................................................... $170,908

      2.  Pursuant to NRS 392.015, the Department of Education shall use the money transferred in subsection 1 to reimburse school districts for the additional costs of transportation for any pupil to a school outside the school district in which his residence is located.

      Sec. 15.  1.  The Department of Education shall transfer from the State Distributive School Account to the school districts the following sums to pay the increase of salaries of professional school library media specialists required by NRS 391.160:

For the Fiscal Year 2009-2010............................................................ $18,798

For the Fiscal Year 2010-2011............................................................ $18,798

      2.  The sums transferred pursuant to subsection 1 are available for either fiscal year. Any remaining balance of those sums must not be committed for expenditure after June 30, 2011, and must be reverted to the State Distributive School Account on or before September 16, 2011.

 


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      Sec. 16.  Each school district shall expend the revenue made available through this act, as well as other revenue from state, local and federal sources, in a manner which is consistent with NRS 288.150 and which is designed to attain the goals of the Legislature regarding educational reform in this State, especially with regard to assisting pupils in need of remediation and pupils who are not proficient in the English language. Materials and supplies for classrooms are subject to negotiation by employers with recognized employee organizations.

      Sec. 17.  The Legislature hereby finds and declares that:

      1.  The intended goal of the Legislature is to achieve a pupil-teacher ratio of not more than 15 pupils per teacher or 30 pupils per two teachers in kindergarten and grades 1, 2 and 3 where core curriculum is taught;

      2.  Available money is estimated to provide a sufficient number of teachers to achieve in each school district pupil-teacher ratios of 16 pupils per teacher in selected kindergarten classrooms in which pupils are most at risk of failure and in grades 1 and 2 in Fiscal Years 2009-2010 and 2010-2011, and to achieve a pupil-teacher ratio in grade 3 of 19 pupils per teacher in Fiscal Years 2009-2010 and 2010-2011;

      3.  Certain school districts do not have a sufficient number of classrooms available to permit an average class size of 19 pupils per teacher in grade 3;

      4.  It is unreasonable to assign two teachers to classrooms of 38 pupils to attain a district-wide pupil-teacher ratio of 19 pupils per teacher in grade 3;

      5.  School districts may, instead, attain the desired pupil-teacher ratio in classes where core curriculum is taught by using alternative methods of reducing the ratio, such as employing teachers to provide remedial instruction;

      6.  School districts may wish to use money for class-size reduction to carry out programs that have been found to be effective in improving academic achievement;

      7.  The Legislature has specifically designed the laws relating to class-size reduction to allow the local school districts the necessary discretion to effectuate the reduction in the manner appropriate in their respective districts;

      8.  School districts are encouraged, to the extent possible, to further reduce the pupil-teacher ratio in each classroom in the district for grades 1, 2 and 3 for which additional funding is provided;

      9.  The Legislature intends to continue the reduced pupil-teacher ratio for selected kindergarten classrooms in which pupils are most at risk of failure and for grades 1 and 2 throughout the State and to continue reducing the pupil-teacher ratio in grade 3; and

      10.  Thereafter, the intended goal of the Legislature is to reduce the pupil-teacher ratio per class in grade 3 to not more than 15 pupils per class, thereafter to reduce the pupil-teacher ratio per class in grades 4, 5 and 6 to not more than 22 pupils per class and thereafter to reduce the pupil-teacher ratio per class in grades 7 to 12, inclusive, to not more than 25 pupils per class.

      Sec. 18.  1.  The Department of Education shall transfer from the State Distributive School Account the sum of $144,263,320 for distribution by the Superintendent of Public Instruction to the county school districts for Fiscal Year 2009-2010 which must, except as otherwise provided in sections 20 and 21 of this act, be used to employ teachers to comply with the required ratio of pupils to teachers, as set forth in NRS 388.700, in grades 1 and 2 and in selected kindergartens with pupils who are considered at risk of failure by the Superintendent of Public Instruction and to maintain the current ratio of pupils per teacher in grade 3.

 


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ê2009 Statutes of Nevada, Page 2135 (Chapter 389, AB 563)ê

 

and 21 of this act, be used to employ teachers to comply with the required ratio of pupils to teachers, as set forth in NRS 388.700, in grades 1 and 2 and in selected kindergartens with pupils who are considered at risk of failure by the Superintendent of Public Instruction and to maintain the current ratio of pupils per teacher in grade 3. Expenditures for the class-size reduction program must be accounted for in a separate category of expenditure in the State Distributive School Account.

      2.  Except as otherwise provided in sections 20 and 21 of this act, the money transferred by subsection 1 must be used to pay the salaries and benefits of not less than 2,142 teachers employed by school districts to meet the required pupil-teacher ratios in the 2009-2010 school year.

      3.  Any remaining balance of the sum transferred by subsection 1 must not be committed for expenditure after June 30, 2010, and must be transferred and added to the money appropriated to the State Distributive School Account pursuant to section 4 of this act for the 2010-2011 Fiscal Year, and may be expended as the money in section 19 of this act is expended.

      Sec. 19.  1.  The Department of Education shall transfer from the State Distributive School Account the sum of $145,935,501 for distribution by the Superintendent of Public Instruction to the county school districts for Fiscal Year 2010-2011 which must, except as otherwise provided in sections 20 and 21 of this act, be used to employ teachers to comply with the required ratio of pupils to teachers, as set forth in NRS 388.700, in grades 1 and 2 and in selected kindergartens with pupils who are considered at risk of failure by the Superintendent of Public Instruction and to maintain the current ratio of pupils per teacher in grade 3. Expenditures for the class-size reduction program must be accounted for in a separate category of expenditure in the State Distributive School Account.

      2.  Except as otherwise provided in sections 20 and 21 of this act, the money transferred by subsection 1 must be used to pay the salaries and benefits of not less than 2,163 teachers employed by school districts to meet the required pupil-teacher ratios in the 2010-2011 school year.

      3.  Any remaining balance of the sum transferred by subsection 1, including any money added thereto pursuant to section 18 of this act, must not be committed for expenditure after June 30, 2011, and must be reverted to the State General Fund on or before September 16, 2011.

      Sec. 20.  1.  The board of trustees of each county school district:

      (a) Shall file a plan with the Superintendent of Public Instruction describing how the money appropriated by sections 18 and 19 of this act will be used to comply with the required ratio of pupils to teachers in kindergarten and grades 1, 2 and 3; or

      (b) May, after receiving approval of the plan from the Superintendent of Public Instruction, use the money appropriated by sections 18 and 19 of this act to carry out:

            (1) An alternative program for reducing the ratio of pupils per teacher, including, without limitation, any legislatively approved program of flexibility; or

            (2) Programs of remedial education that have been found to be effective in improving pupil achievement in grades 1, 2 and 3, so long as the combined ratio of pupils per teacher in the aggregate of kindergarten and grades 1, 2 and 3 of the school district does not exceed the combined ratio of pupils per teacher in the aggregate of kindergarten and grades 1, 2 and 3 of the school district in the 2004-2005 school year.

 


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pupils per teacher in the aggregate of kindergarten and grades 1, 2 and 3 of the school district in the 2004-2005 school year.

Ê The plan approved by the Superintendent of Public Instruction must describe the method to be used by the school district to evaluate the effectiveness of the alternative program or remedial education programs in improving pupil achievement.

      2.  In no event must the provisions of this section be construed to authorize the board of trustees of a school district in a county whose population is 100,000 or more to develop an alternative plan for the reduction of pupil-teacher ratios pursuant to subsection 2 of NRS 388.720.

      Sec. 21.  1.  The money transferred for class-size reduction pursuant to sections 18 and 19 of this act:

      (a) May be applied first to pupils considered most at risk of failure.

      (b) Must not be used to settle or arbitrate disputes between a recognized organization representing employees of a school district and the school district, or to settle any negotiations.

      (c) Must not be used to adjust the district-wide schedules of salaries and benefits of the employees of a school district.

      2.  The money transferred for class-size reduction pursuant to sections 18 and 19 of this act must not be distributed to a school district unless that school district has:

      (a) Filed with the Department of Education a plan for achieving the required ratio set forth in NRS 388.700; and

      (b) Demonstrated that, from resources of the school district other than allocations received from the State Distributive School Account for class-size reduction, a sufficient number of classroom teachers have been employed to maintain the average pupil-teacher ratio that existed for each grade for grades 1, 2 and 3, in that school district for the 3 school years immediately preceding the start of the class-size reduction program in the 1990-1991 school year.

      Sec. 22.  1.  There is hereby appropriated from the State General Fund to the Other State Education Programs Account in the State General Fund the following sums:

For the Fiscal Year 2009-2010.................................................... $10,278,761

For the Fiscal Year 2010-2011...................................................... $9,366,421

      2.  The money appropriated by subsection 1 must be expended in accordance with NRS 353.150 to 353.245, inclusive, concerning the allotment, transfer, work program and budget. Transfers to and allotments from must be allowed and made in accordance with NRS 353.215 to 353.225, inclusive, after separate consideration of the merits of each request.

      3.  The money appropriated by subsection 1 to finance specific programs as outlined in this subsection are available for both Fiscal Years 2009-2010 and 2010-2011 and may be transferred from one fiscal year to the other with the approval of the Interim Finance Committee upon the recommendation of the Governor as follows:

      (a) A total of $70,000 in both Fiscal Year 2009-2010 and Fiscal Year 2010-2011 for successful completion of the National Board Teacher Certification Program;

      (b) A total of $200,000 in both Fiscal Year 2009-2010 and Fiscal Year 2010-2011 for school support team substitutes;

      (c) A total of $750,000 in both Fiscal Year 2009-2010 and Fiscal Year 2010-2011 for Counselor National Board Certification;

 


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      (d) A total of $503,716 in both Fiscal Year 2009-2010 and Fiscal Year 2010-2011 for LEA library books; and

      (e) A total of $2,145,000 in both Fiscal Year 2009-2010 and Fiscal Year 2010-2011 for educational technology.

      4.  Except as otherwise provided in subsection 3, unencumbered balances of the appropriations made by this section for the Fiscal Years 2009-2010 and 2010-2011 must not be committed for expenditure after June 30 of each fiscal year. Except as otherwise provided in subsection 3, unencumbered balances of these appropriations revert to the State General Fund on or before September 17, 2010, and September 16, 2011, for each fiscal year respectively.

      Sec. 23.  1.  There is hereby appropriated from the State General Fund to the Account for Programs for Innovation and the Prevention of Remediation created by NRS 385.379 the following sums:

For the Fiscal Year 2009-2010.................................................... $25,506,299

For the Fiscal Year 2010-2011.................................................... $25,474,591

      2.  Expenditure of the following sums by the Department of Education from money in the Account for Programs for Innovation and the Prevention of Remediation created by NRS 385.379 that was not appropriated from the State General Fund is hereby authorized:

For the Fiscal Year 2009-2010......................................................... $951,327

For the Fiscal Year 2010-2011...................................................... $1,277,496

      3.  The money authorized to be expended by subsections 1 and 2 must be expended in accordance with NRS 353.150 to 353.245, inclusive, concerning the allotment, transfer, work program and budget. Transfers to and allotments from must be allowed and made in accordance with NRS 353.215 to 353.225, inclusive, after separate consideration of the merits of each request.

      4.  The amounts appropriated by subsection 1 and authorized by subsection 2 must be allocated to the school districts pursuant to section 24 of this act for the continuation of the full-day kindergarten program established pursuant to Assembly Bill No. 4 of the 22nd Special Session, Chapter 3, Statutes of Nevada 2005, at page 91.

      Sec. 24.  1.  The Department of Education shall distribute the appropriation and authorization made by section 23 of this act to school districts that elect to provide full-day kindergarten. In no event is a school district required to submit an application for an allocation of money or otherwise required to provide full-day kindergarten.

      2.  Except as otherwise provided in subsection 3, a school district that elects to receive an allocation of money pursuant to this section shall use the money to provide full-day kindergarten in each school within the school district that is prioritized for full-day kindergarten based upon the percentage of pupils enrolled in the school who are eligible for free or reduced price lunches pursuant to 42 U.S.C. §§ 1751 et seq. A school district shall allocate the money by assigning first priority to those schools within the school district that have the highest percentage of pupils who are eligible for free or reduced price lunches. If a school within a school district that is required to provide full-day kindergarten pursuant to this section currently provides full-day kindergarten with money that it receives from the Federal Government or other funding allocations, the school may redirect that money, to the extent authorized by applicable federal law, for other programs of remediation at the school and use the money provided by the Department of Education from the allocation to provide full-day kindergarten.

 


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remediation at the school and use the money provided by the Department of Education from the allocation to provide full-day kindergarten.

      3.  A school that is otherwise required to provide full-day kindergarten pursuant to subsection 2 may opt out of providing full-day kindergarten.

      4.  A parent or legal guardian of a pupil who is otherwise zoned to attend a public school that provides full-day kindergarten pursuant to this section may request that the pupil not be enrolled in full-day kindergarten. The school district in which the pupil is enrolled shall grant the request and ensure that the pupil is allowed to attend kindergarten, whether at the zoned school or another school, for less than a full day.

      Sec. 25.  1.  Notwithstanding the provisions of subsection 6 of section 4 of chapter 343, Statutes of Nevada 2007, at page 1555, any money remaining in the Grant Fund for Incentives for Licensed Educational Personnel at the end of Fiscal Year 2009 must be carried forward to Fiscal Year 2010 and must be used for the purchase of one-fifth of a year of retirement service credit and other financial incentives for licensed educational personnel for the 2008-2009 School Year in accordance with NRS 391.166.

      2.  Any money carried forward pursuant to subsection 1 that remains unexpended in the Grant Fund for Incentives for Licensed Educational Personnel must not be committed for expenditure after June 30, 2010, and must be reverted to the State General Fund on or before September 17, 2010.

      Sec. 26.  1.  There is hereby appropriated from the State General Fund to the Grant Fund for Incentives for Licensed Educational Personnel created by NRS 391.166 the sum of $24,777,056 to purchase one-fifth of a year of retirement service credit and other financial incentives for School Year 2009-2010 for certain licensed educational personnel in accordance with NRS 391.166.

      2.  Any remaining balance of the sum appropriated by subsection 1 must not be committed for expenditure after June 30, 2011, and must be reverted to the State General Fund on or before September 16, 2011.

      Sec. 27.  1.  Notwithstanding the provisions of NRS 387.1235 and 387.328, for the purposes of the apportionments made pursuant to NRS 387.124, local funds available for public schools include $10,000,000 for Fiscal Year 2009-2010 and $10,000,000 for Fiscal Year 2010-2011 of the money in the county school district’s fund for capital projects that was deposited in that fund pursuant to paragraph (b) of subsection 1 of NRS 244.3354 and paragraph (b) of subsection 1 of NRS 375.070.

      2.  The money available as local funds for public schools pursuant to subsection 1 may be used for purposes other than capital projects for school districts for only the 2009-2011 biennium.

      Sec. 28.  1.  Notwithstanding the provisions of NRS 279.632, of the money redistributed upon the abolishment of the Clark County Redevelopment Agency, $6,000,000 for Fiscal Year 2009-2010 and $5,400,000 for Fiscal Year 2010-2011 shall be deemed the portion of the increment attributable to Clark County School District tax proceeds that were distributed to the Clark County Redevelopment Agency pursuant to NRS 279.676.

      2.  Notwithstanding the provisions of NRS 387.1235, for the 2009-2011 biennium, for purposes of the apportionments made pursuant to NRS 387.124, local funds available for public schools for the Clark County School District include the money described in subsection 1 for the respective fiscal years.

 


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ê2009 Statutes of Nevada, Page 2139 (Chapter 389, AB 563)ê

 

      Sec. 29.  NRS 387.335 is hereby amended to read as follows:

      387.335  1.  The board of trustees of a county school district may issue its general obligations to raise money for the following purposes, and no others:

      (a) Construction, design or purchase of new buildings for schools, including, but not limited to, teacherages, dormitories, dining halls, gymnasiums and stadiums.

      (b) Enlarging, remodeling or repairing existing buildings or grounds for schools, including, but not limited to, teacherages, dormitories, dining halls, gymnasiums and stadiums.

      (c) Acquiring sites for building schools, or additional real property for necessary purposes related to schools, including, but not limited to, playgrounds, athletic fields and sites for stadiums.

      (d) Paying expenses relating to the acquisition of school facilities which have been leased by a school district pursuant to NRS 393.080.

      (e) Purchasing necessary furniture and equipment for schools [.] , including, without limitation, equipment used for the transportation of pupils. If money from the issuance of general obligations is used to purchase furniture and equipment to replace existing furniture and equipment, and that existing furniture and equipment subsequently is sold, the proceeds from the sale must be applied toward the retirement of those obligations. If equipment used for the transportation of pupils is purchased pursuant to this paragraph, only the following equipment may be purchased:

            (1) Motor vehicles that use biodiesel, compressed natural gas or a similar fuel formulated to reduce emissions from the amount of emissions produced from traditional fuels such as gasoline and diesel fuel;

            (2) Equipment to retrofit motor vehicles to use biodiesel, compressed natural gas or a similar fuel formulated to reduce emissions from the amount of emissions produced from traditional fuels such as gasoline and diesel fuel; or

            (3) Equipment for the transportation, storage or dispensing of biodiesel, compressed natural gas or similar fuels formulated to reduce emissions from the amount of emissions produced from traditional fuels such as gasoline and diesel fuel.

      2.  Any one or more of the purposes enumerated in subsection 1 may, by order of the board of trustees entered in its minutes, be united and voted upon as one single proposition.

      3.  Any question submitted pursuant to this section and any question submitted pursuant to NRS 387.3285 may, by order of the board of trustees entered in its minutes, be united and voted upon as a single proposition.

      Sec. 30.  The provisions of Assembly Bill No. 458 of the 2009 Legislative Session, if enacted, do not apply to any reversions of money from the State Distributive School Account to the State General Fund for Fiscal Year 2008-2009.

      Sec. 31.  1.  This section and section 30 of this act become effective upon passage and approval.

      2.  Sections 1 to 18, inclusive, 20 to 25, inclusive, and 27, 28 and 29 of this act become effective on July 1, 2009.

      3.  Sections 19 and 26 of this act become effective on July 1, 2010.

      4.  Section 29 of this act expires by limitation on June 30, 2011.

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ê2009 Statutes of Nevada, Page 2140ê

 

CHAPTER 390, SB 234

Senate Bill No. 234–Committee on Taxation

 

CHAPTER 390

 

AN ACT relating to motor vehicles; revising certain provisions governing the fees charged by a short-term lessor of passenger cars; increasing the governmental services fee on short-term leases of passenger cars; revising the definition of “uninsured motor vehicle” to include a leased passenger car under certain circumstances; making various changes concerning the disclosure of certain information relating to the short-term lease of a passenger car; providing a penalty; and providing other matters properly relating thereto.

 

[Veto Overridden. Date Filed: June 1, 2009]

 

Legislative Counsel’s Digest:

      Under existing law, a short-term lessor of passenger cars is required to collect from its customers a governmental services fee of 6 percent and a recovery surcharge fee of 4 percent of the adjusted total cost of leasing the car. The lessor is allowed to retain a portion of the money from the recovery surcharge fee as reimbursement of its costs to license and register its vehicles, and is required to remit the remaining amount of that fee, and the full amount of the 6 percent governmental services fee, to the State. (NRS 482.313) Section 6 of this bill increases the amount of the governmental services fee from 6 to 10 percent and eliminates the 4 percent recovery surcharge fee. In place of that fee, section 8 of this bill authorizes a short-term lessor to impose an additional charge on each lease to allow the lessor to recover the full amount of its vehicle licensing costs. Section 8 also authorizes a short-term lessor to impose additional charges to recover other costs that the lessor incurs as a condition of doing business, such as concession fees that the lessor must pay to an airport or other facility for the privilege of operating at the facility, and to recover the amount of any fees that the lessor pays on behalf of the short-term lessee. Section 8 also requires that the short-term lessor clearly disclose the amount of each additional charge in the lease agreement. (NRS 482.3158)

      Existing law provides that, with certain exceptions, no policy of motor vehicle liability insurance may be delivered or issued for delivery in this State unless it provides uninsured vehicle coverage to the persons insured under the policy. (NRS 690B.020) Section 9 of this bill amends the definition of “uninsured motor vehicle” to include a leased passenger car for which the short-term lessor has provided liability coverage up to the statutory minimum amounts, but which is operated by a short-term lessee who does not have liability coverage in at least the statutory minimum statutory amounts.

      Section 10 of this bill repeals a provision of existing law that requires a short-term lessor to: (1) advertise, quote and charge a rate for leasing a passenger car that, with certain exceptions, includes the entire amount that a short-term lessee must pay to lease the car; and (2) clearly disclose in the advertisement or quotation the terms of any mileage conditions relating to the advertised or quoted rate. (NRS 482.31575)

 

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN

SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

 

      Section 1.  Chapter 482 of NRS is hereby amended by adding thereto the provisions set forth as sections 2 and 3 of this act.

      Sec. 2.  “Vehicle licensing costs” means:

      1.  The fees paid by a short-term lessor for the registration of, and the issuance of certificates of title for, the passenger cars leased by him, including, without limitation, fees for license plates and license plate decals, stickers and tabs, and inspection fees; and

 


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ê2009 Statutes of Nevada, Page 2141 (Chapter 390, SB 234)ê

 

including, without limitation, fees for license plates and license plate decals, stickers and tabs, and inspection fees; and

      2.  The basic and supplemental governmental services taxes paid by the short-term lessor with regard to those passenger cars.

      Sec. 3.  1.  A short-term lessor that wishes to impose an additional charge pursuant to NRS 482.3158 to recover its vehicle licensing costs must, not less than annually, make good faith estimates of:

      (a) Its vehicle licensing costs for the calendar year; and

      (b) The charge that must be imposed in each lease to recover those costs.

      2.  If the amount of money collected by a short-term lessor for the recovery of its vehicle licensing costs during a calendar year is different from the amount of those costs for that year, the short-term lessor shall:

      (a) Retain the amount collected; and

      (b) Adjust its estimate of its vehicle licensing costs and the charge that must be imposed on each lease to recover those costs for the immediately following calendar year by the amount of the difference.

      3.  This section does not prevent a short-term lessor from making adjustments in the amount of its charge to recover its vehicle licensing costs during the calendar year.

      4.  A short-term lessor shall annually report to the Department of Taxation:

      (a) The amount of the short-term lessor’s vehicle licensing costs for the immediately preceding calendar year; and

      (b) The amount of money collected by the short-term lessor for the recovery of its vehicle licensing costs for the immediately preceding calendar year.

      Secs. 4 and 5.  (Deleted by amendment.)

      Sec. 6.  NRS 482.313 is hereby amended to read as follows:

      482.313  1.  Upon the lease of a passenger car by a short-term lessor in this State, the short-term lessor shall charge and collect from the short-term lessee:

      (a) A governmental services fee of [6] 10 percent of the total amount for which the passenger car was leased, excluding the items described in subsection 7; and

      (b) Any fee required pursuant to NRS 244A.810 or 244A.860 . [; and

      (c) A recovery surcharge fee of 4 percent of the total amount for which the passenger car was leased, excluding the items described in subsection 8, as reimbursement for vehicle licensing fees and taxes paid by the short-term lessor.]

Ê The amount of each fee charged pursuant to this subsection must be indicated in the lease agreement.

      2.  The fees due from a short-term lessor to the Department of Taxation pursuant to subsection 1 are due on the last day of each calendar quarter. On or before the last day of the month following each calendar quarter, the short-term lessor shall:

      (a) File with the Department of Taxation, on a form prescribed by the Department of Taxation, a report indicating the total amount of [:

            (1) Each] each of the fees collected by the short-term lessor pursuant to subsection 1 during the immediately preceding calendar quarter; and

            [(2) Vehicle licensing fees and taxes paid by the short-term lessor pursuant to this chapter during the immediately preceding calendar quarter.]

 


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ê2009 Statutes of Nevada, Page 2142 (Chapter 390, SB 234)ê

 

      (b) Remit to the Department of Taxation [:

            (1) The] the fees collected by the short-term lessor pursuant to [paragraphs (a) and (b) of] subsection 1 during the immediately preceding calendar quarter . [; and

            (2) One-quarter of the fees collected by the short-term lessor pursuant to paragraph (c) of subsection 1 during the immediately preceding calendar quarter.]

      3.  Except as otherwise provided in a contract made pursuant to NRS 244A.820 or 244A.870, the Department of Taxation shall deposit [all] :

      (a) All money received from short-term lessors pursuant to the provisions of [:

      (a) Subparagraph (1) of] paragraph (b) of subsection [2] 1 with the State Treasurer for credit to the State General Fund; [and]

      (b) [Subparagraph (2) of] Nine-tenths of the money received from short-term lessors pursuant to the terms of paragraph (a) of subsection 1 with the State Treasurer for credit to the State General Fund; and

      (c) One-tenth of the money received from short-term lessors pursuant to the terms of paragraph [(b)] (a) of subsection [2] 1 with the State Treasurer for credit to the State Highway Fund for administration pursuant to subsection 8 of NRS 408.235.

      4.  To ensure compliance with this section, the Department of Taxation may audit the records of a short-term lessor.

      5.  The provisions of this section do not limit or affect the payment of any taxes or fees imposed pursuant to the provisions of this chapter.

      6.  The Department of Motor Vehicles shall, upon request, provide to the Department of Taxation any information in its records relating to a short-term lessor that the Department of Taxation considers necessary to collect the fees described in subsection 1.

      7.  For the purposes of charging and collecting the governmental services fee described in paragraph (a) of subsection 1, the following items must not be included in the total amount for which the passenger car was leased:

      (a) The amount of [the fees] any fee charged and collected pursuant to [paragraphs (b) and (c)] paragraph (b) of subsection 1;

      (b) The amount of any charge for fuel used to operate the passenger car;

      (c) The amount of any fee or charge for the delivery, transportation or other handling of the passenger car;

      (d) The amount of any fee or charge for insurance, including, without limitation, personal accident insurance, extended coverage or insurance coverage for personal property; and

      (e) The amount of any charges assessed against a short-term lessee for damages for which the short-term lessee is held responsible.

      8.  [For the purposes of charging and collecting the recovery surcharge fee described in paragraph (c) of subsection 1, the following items must not be included in the total amount for which the passenger car was leased:

      (a) The amount of the fees charged and collected pursuant to paragraphs (a) and (b) of subsection 1;

      (b) The amount of any charge for a collision damage waiver or a similar instrument that acts as a waiver of the short-term lessor’s right to collect from the short-term lessee for any damage to the passenger car;

      (c) The amount of any charge for fuel used to operate the passenger car;

 


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ê2009 Statutes of Nevada, Page 2143 (Chapter 390, SB 234)ê

 

      (d) The amount of any fee or charge for the delivery, transportation or other handling of the passenger car;

      (e) The amount of any fee or charge for insurance, including, without limitation, personal accident insurance, extended coverage or insurance coverage for personal property;

      (f) The amount of any charges assessed against a short-term lessee for damages for which the short-term lessee is held responsible; and

      (g) The amount of any concession fee or charge that the short-term lessor:

            (1) Is required to pay to do business at an airport, if applicable; and

            (2) Passes on to the short-term lessee of the passenger car.

      9.]  The Executive Director of the Department of Taxation shall:

      (a) Adopt such regulations as he determines are necessary to carry out the provisions of this section; and

      (b) Upon the request of the Director of the Department of Motor Vehicles, provide to the Director of the Department of Motor Vehicles a copy of any record or report described in this section.

      [10.  As used in this section, “vehicle licensing fees and taxes” means:

      (a) The fees paid by a short-term lessor for the registration of, and the issuance of certificates of title for, the passenger cars leased by him; and

      (b) The basic and supplemental governmental services taxes paid by the short-term lessor with regard to those passenger cars.]

      Sec. 7.  NRS 482.3151 is hereby amended to read as follows:

      482.3151  As used in NRS 482.3151 to 482.3159, inclusive, and sections 2 and 3 of this act, unless the context otherwise requires, the words and terms defined in NRS 482.31515 to 482.3153, inclusive, and section 2 of this act have the meanings ascribed to them in those sections.

      Sec. 7.5.  NRS 482.31575 is hereby amended to read as follows:

      482.31575  1.  [A] Except as otherwise provided in subsection 2, a short-term lessor shall advertise, quote and charge a rate for leasing a passenger car [that] which includes the entire amount that a short-term lessee must pay to lease the car for the period to which the rate applies, except [the] taxes, charges for mileage and any fees paid to airports [and any charges for mileage, that a short-term lessee must pay to lease the car for the period to which the rate applies.] , including, without limitation, any concession fees which the short-term lessor pays to do business at an airport and which he charges to the short-term lessee.

      2.  The requirements of subsection 1 do not apply to fees charged pursuant to paragraph (a) or (b) of subsection 1 of NRS 482.313 or additional charges imposed pursuant to subsection 1 of NRS 482.3158 which are included in the quotation of an estimated total price for the short-term lease or which are separately identified and clearly disclosed in the lease agreement.

      3.  If a short-term lessor states a rate for lease of a passenger car in a printed advertisement or in a quotation transmitted by computer or telephone or in person, the lessor shall clearly disclose in the advertisement or quotation the terms of any mileage conditions relating to the advertised or quoted rate, including, but not limited to, the amount of mileage and gas charges, the number of miles for which no charges will be imposed and a description of geographic driving limitations.

 


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ê2009 Statutes of Nevada, Page 2144 (Chapter 390, SB 234)ê

 

      Sec. 8.  NRS 482.3158 is hereby amended to read as follows:

      482.3158  1.  The short-term lessor of a passenger car may impose an additional charge:

      (a) Based on reasonable age criteria established by the lessor.

      (b) For any item or a service provided if the short-term lessee could have avoided incurring the charge by choosing not to obtain or utilize the optional item or service.

      (c) For insurance and accessories requested by the lessee.

      (d) For service incident to the lessee’s optional return of the passenger car to a location other than the location where the passenger car was leased.

      (e) For refueling the passenger car at the conclusion of the lease if the lessee did not return the passenger car with as much fuel as was in the fuel tank at the beginning of the lease.

      (f) For any authorized driver in addition to the short-term lessee but shall not, except as otherwise provided in this paragraph, charge more than $10 per full or partial 24-hour period for such an additional authorized driver. The monetary amount set forth in this paragraph must be adjusted for each fiscal year that begins on or after July 1, 2008, by adding to that amount the product of that amount multiplied by the percentage increase in the Consumer Price Index West Urban for All Urban Consumers (All Items) between the calendar year ending on December 31, 2005, and the calendar year immediately preceding the fiscal year for which the adjustment is made. The Department shall, on or before March 1 of each year, publish the adjusted amount for the next fiscal year on its website or otherwise make that information available to short-term lessors.

      (g) To recover costs incurred by the short-term lessor as a condition of doing business, including, without limitation:

            (1) The short-term lessor’s vehicle licensing costs; and

            (2) Concession, access and other fees imposed on the short-term lessor by an airport or other facility for the privilege of operating at the facility.

      (h) To recover any fees paid by the short-term lessor on behalf of the short-term lessee, including, without limitation, a customer facility charge imposed on the short-term lessee by an airport or other facility for the privilege of using the facility.

      2.  The short-term lessor of a passenger car that wishes to impose an additional charge pursuant to paragraph (g) or (h) of subsection 1:

      (a) Must, at the time the lease commences, provide the short-term lessee with a lease agreement which clearly discloses all charges for the entire lease, excluding charges that cannot be determined at the time the lease commences; and

      (b) Must:

            (1) At the time the short-term lessee makes the reservation for the short-term lease of the passenger car, provide a good faith estimate of the total of all charges for the entire lease, excluding mileage charges and charges for optional items that cannot be determined based upon the information provided by the short-term lessee; or

            (2) At the time the short-term lessor provides a price quote or estimate for the short-term lease of the passenger car, disclose the existence of any vehicle licensing costs and any other separately stated additional charge.

 


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ê2009 Statutes of Nevada, Page 2145 (Chapter 390, SB 234)ê

 

      3.  A short-term lessor shall not charge a short-term lessee, as a condition of leasing a passenger car, an additional fee for:

      (a) Any surcharges required for fuel.

      (b) Transporting the lessee to the location where the passenger car will be delivered to the lessee.

      [3.] 4.  If a short-term lessor:

      (a) Delivers a passenger car to a short-term lessee at a location other than the location where the lessor normally carries on its business, the lessor shall not charge the lessee any amount for the period before the delivery of the passenger car.

      (b) Takes possession of a passenger car from a short-term lessee at a location other than the location where the lessor normally carries on its business, the lessor shall not charge the lessee any amount for the period after the lessee notifies the lessor to take possession of the passenger car.

      Sec. 9.  NRS 690B.020 is hereby amended to read as follows:

      690B.020  1.  Except as otherwise provided in this section and NRS 690B.035, no policy insuring against liability arising out of the ownership, maintenance or use of any motor vehicle may be delivered or issued for delivery in this State unless coverage is provided therein or supplemental thereto for the protection of persons insured thereunder who are legally entitled to recover damages, from owners or operators of uninsured or hit-and-run motor vehicles, for bodily injury, sickness or disease, including death, resulting from the ownership, maintenance or use of the uninsured or hit-and-run motor vehicle. No such coverage is required in or supplemental to a policy issued to the State of Nevada or any political subdivision thereof, or where rejected in writing, on a form furnished by the insurer describing the coverage being rejected, by an insured named therein, or upon any renewal of such a policy unless the coverage is then requested in writing by the named insured. The coverage required in this section may be referred to as “uninsured vehicle coverage.”

      2.  The amount of coverage to be provided must be not less than the minimum limits for liability insurance for bodily injury provided for under chapter 485 of NRS, but may be in an amount not to exceed the coverage for bodily injury purchased by the policyholder.

      3.  For the purposes of this section, the term “uninsured motor vehicle” means a motor vehicle:

      (a) With respect to which there is not available at the Department of Motor Vehicles evidence of financial responsibility as required by chapter 485 of NRS;

      (b) With respect to the ownership, maintenance or use of which there is no liability insurance for bodily injury or bond applicable at the time of the accident [,] or, to the extent of such deficiency, any liability insurance for bodily injury or bond in force is less than the amount required by NRS 485.210;

      (c) With respect to the ownership, maintenance or use of which the company writing any applicable liability insurance for bodily injury or bond denies coverage or is insolvent;

      (d) Used without the permission of its owner if there is no liability insurance for bodily injury or bond applicable to the operator;

 


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ê2009 Statutes of Nevada, Page 2146 (Chapter 390, SB 234)ê

 

      (e) Used with the permission of its owner who has insurance which does not provide coverage for the operation of the motor vehicle by any person other than the owner if there is no liability insurance for bodily injury or bond applicable to the operator; [or]

      (f) The owner or operator of which is unknown or after reasonable diligence cannot be found if:

            (1) The bodily injury or death has resulted from physical contact of the automobile with the named insured or the person claiming under him or with an automobile which the named insured or such a person is occupying; and

            (2) The named insured or someone on his behalf has reported the accident within the time required by NRS 484.223, 484.225 or 484.227 to the police department of the city where it occurred [,] or , if it occurred in an unincorporated area, to the sheriff of the county or to the Nevada Highway Patrol [.] ; or

      (g) Used by a short-term lessee if:

            (1) The short-term lessor has satisfied the requirements of NRS 482.295 and subsection 1 of 482.305; and

            (2) The short-term lessee is not insured or otherwise covered by a policy of insurance against liability for damages caused by negligence in the operation of the vehicle in amounts that are not less than the amounts required pursuant to NRS 485.185.

      4.  For the purposes of this section, the term “uninsured motor vehicle” also includes, subject to the terms and conditions of coverage, an insured other motor vehicle where:

      (a) The liability insurer of the other motor vehicle is unable because of its insolvency to make payment with respect to the legal liability of its insured within the limits specified in its policy;

      (b) The occurrence out of which legal liability arose took place while the uninsured vehicle coverage required under paragraph (a) was in effect; and

      (c) The insolvency of the liability insurer of the other motor vehicle existed at the time of, or within 2 years after, the occurrence.

Ê Nothing contained in this subsection prevents any insurer from providing protection from insolvency to its insureds under more favorable terms.

      5.  If payment is made to any person under uninsured vehicle coverage, and subject to the terms of the coverage, to the extent of such payment the insurer is entitled to the proceeds of any settlement or recovery from any person legally responsible for the bodily injury as to which payment was made, and to amounts recoverable from the assets of the insolvent insurer of the other motor vehicle.

      6.  A vehicle involved in a collision which results in bodily injury or death shall be presumed to be an uninsured motor vehicle if no evidence of financial responsibility is supplied to the Department of Motor Vehicles in the manner required by chapter 485 of NRS within 60 days after the collision occurs.

    Sec. 10.  (Deleted by amendment.)

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