requires two-thirds majority vote (§§ 9, 11-16, 18, 20, 21, 36-38, 40,
42, 44-49, 53, 54, 66, 67, 69-74, 76-87, 90-93, 95-102, 112-124, 134, 135, 138-141
143, 162, 169-178, 180, 181, 184-187)
S.B. 5
Senate Bill No. 5–Committee of the Whole
June 11, 2003
____________
Referred to the Committee of the Whole
SUMMARY—Makes various changes concerning state financial administration. (BDR 32‑14)
FISCAL NOTE: Effect on Local Government: Yes.
Effect on the State: No.
~
EXPLANATION
– Matter in bolded italics is new; matter
between brackets [omitted material] is material to be omitted.
Green numbers along left margin indicate location on the printed bill (e.g., 5-15 indicates page 5, line 15).
AN ACT
relating to state financial
administration; providing for the imposition and administration of an excise
tax on employers based on wages paid to their employees; replacing the casino
entertainment tax with a tax on all live entertainment; eliminating the tax
imposed on the privilege of conducting business in this state; revising the
taxes on liquor and cigarettes; imposing a state tax on
the transfer of real property and revising the provisions governing the
existing tax; revising the fees charged for certain gaming licenses;
establishing the Legislative Committee on Taxation, Public Revenue and Tax
Policy; making various other changes relating to state financial
administration; making an appropriation; providing penalties; and providing
other matters properly relating thereto.
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
2-1 Section 1. Title 32 of NRS is hereby amended by adding
2-2 thereto a new chapter to consist of the provisions set forth as
2-3 sections 2 to 24, inclusive, of this act.
2-4 Sec. 2. As used in this chapter, unless the context otherwise
2-5 requires, the words and terms defined in sections 3 to 6, inclusive,
2-6 of this act have the meanings ascribed to them in those sections.
2-7 Sec. 3. “Commission” means the Nevada Tax Commission.
2-8 Sec. 4. “Employer” means any employer who is required to
2-9 pay a contribution pursuant to NRS 612.535 for any calendar
2-10 quarter, except an employer who may elect to make
2-11 reimbursement payments in lieu of contributions as provided in
2-12 NRS 612.553.
2-13 Sec. 5. “Employment” has the meaning ascribed to it in NRS
2-14 612.065 to 612.145, inclusive.
2-15 Sec. 6. “Taxpayer” means any person liable for the tax
2-16 imposed by this chapter.
2-17 Sec. 7. The Department shall:
2-18 1. Administer and enforce the provisions of this chapter, and
2-19 may adopt such regulations as it deems appropriate for those
2-20 purposes.
2-21 2. Deposit all taxes, interest and penalties it receives pursuant
2-22 to this chapter in the State Treasury for credit to the State General
2-23 Fund.
2-24 Sec. 8. 1. Each person responsible for maintaining the
2-25 records of a taxpayer shall:
2-26 (a) Keep such records as may be necessary to determine the
2-27 amount of the liability of the taxpayer pursuant to the provisions
2-28 of this chapter;
2-29 (b) Preserve those records for 4 years or until any litigation or
2-30 prosecution pursuant to this chapter is finally determined,
2-31 whichever is longer; and
2-32 (c) Make the records available for inspection by the
2-33 Department upon demand at reasonable times during regular
2-34 business hours.
2-35 2. The Department may by regulation specify the types of
2-36 records which must be kept to determine the amount of the
2-37 liability of a taxpayer pursuant to the provisions of this chapter.
2-38 3. Any person who violates the provisions of subsection 1 is
2-39 guilty of a misdemeanor.
2-40 Sec. 9. 1. To verify the accuracy of any return filed or, if
2-41 no return is filed by a taxpayer, to determine the amount required
2-42 to be paid, the Department, or any person authorized in writing by
2-43 the Department, may examine the books, papers and records of
2-44 any person who may be liable for the tax imposed by this chapter.
3-1 2. Any person who may be liable for the tax imposed by this
3-2 chapter and who keeps outside of this state any books, papers and
3-3 records relating thereto shall pay to the Department an amount
3-4 equal to the allowance provided for state officers and employees
3-5 generally while traveling outside of the State for each day or
3-6 fraction thereof during which an employee of the Department is
3-7 engaged in examining those documents, plus any other actual
3-8 expenses incurred by the employee while he is absent from his
3-9 regular place of employment to examine those documents.
3-10 Sec. 10. 1. Except as otherwise provided in this section and
3-11 NRS 360.250, the records and files of the Department concerning
3-12 the administration of this chapter are confidential and privileged.
3-13 The Department, and any employee engaged in the administration
3-14 of this chapter or charged with the custody of any such records or
3-15 files, shall not disclose any information obtained from the
3-16 Department’s records or files or from any examination,
3-17 investigation or hearing authorized by the provisions of this
3-18 chapter. Neither the Department nor any employee of the
3-19 Department may be required to produce any of the records, files
3-20 and information for the inspection of any person or for use in any
3-21 action or proceeding.
3-22 2. The records and files of the Department concerning the
3-23 administration of this chapter are not confidential and privileged
3-24 in the following cases:
3-25 (a) Testimony by a member or employee of the Department
3-26 and production of records, files and information on behalf of the
3-27 Department or a taxpayer in any action or proceeding pursuant to
3-28 the provisions of this chapter if that testimony or the records, files
3-29 or information, or the facts shown thereby are directly involved in
3-30 the action or proceeding.
3-31 (b) Delivery to a taxpayer or his authorized representative of a
3-32 copy of any return or other document filed by the taxpayer
3-33 pursuant to this chapter.
3-34 (c) Publication of statistics so classified as to prevent the
3-35 identification of a particular person or document.
3-36 (d) Exchanges of information with the Internal Revenue
3-37 Service in accordance with compacts made and provided for in
3-38 such cases.
3-39 (e) Disclosure in confidence to the Governor or his agent in
3-40 the exercise of the Governor’s general supervisory powers, or to
3-41 any person authorized to audit the accounts of the Department in
3-42 pursuance of an audit, or to the Attorney General or other legal
3-43 representative of the State in connection with an action or
3-44 proceeding pursuant to this chapter, or to any agency of this or
4-1 any other state charged with the administration or enforcement of
4-2 laws relating to taxation.
4-3 (f) Exchanges of information pursuant to subsection 3.
4-4 3. The Commission may agree with any county fair and
4-5 recreation board or the governing body of any county, city or town
4-6 for the continuing exchange of information concerning taxpayers.
4-7 Sec. 11. 1. There is hereby imposed an excise tax on each
4-8 employer at the rate of 1.1 percent of the wages, as determined
4-9 pursuant to NRS 612.545, paid by the employer during a calendar
4-10 quarter with respect to employment.
4-11 2. The tax imposed by this section must not be deducted, in
4-12 whole or in part, from any wages of persons in the employment of
4-13 the employer.
4-14 3. Each employer shall, on or before the last day of the month
4-15 immediately following each calendar quarter for which the
4-16 employer is required to pay a contribution pursuant to
4-17 NRS 612.535:
4-18 (a) File with the Department:
4-19 (1) A return on a form prescribed by the Department; and
4-20 (2) A copy of any report required by the Employment
4-21 Security Division of the Department of Employment, Training and
4-22 Rehabilitation for determining the amount of the contribution
4-23 required pursuant to NRS 612.535 for any wages paid by the
4-24 employer during that calendar quarter; and
4-25 (b) Remit to the Department any tax due pursuant to this
4-26 chapter for that calendar quarter.
4-27 Sec. 12. Upon written application made before the date on
4-28 which payment must be made, the Department may for good cause
4-29 extend by 30 days the time within which a taxpayer is required to
4-30 pay the tax imposed by this chapter. If the tax is paid during the
4-31 period of extension, no penalty or late charge may be imposed for
4-32 failure to pay at the time required, but the taxpayer shall pay
4-33 interest at the rate of 1 percent per month from the date on which
4-34 the amount would have been due without the extension until the
4-35 date of payment, unless otherwise provided in NRS 360.232 or
4-36 360.320.
4-37 Sec. 13. The remedies of the State provided for in this
4-38 chapter are cumulative, and no action taken by the Department or
4-39 the Attorney General constitutes an election by the State to pursue
4-40 any remedy to the exclusion of any other remedy for which
4-41 provision is made in this chapter.
4-42 Sec. 14. If the Department determines that any tax, penalty
4-43 or interest has been paid more than once or has been erroneously
4-44 or illegally collected or computed, the Department shall set forth
4-45 that fact in the records of the Department and certify to the State
5-1 Board of Examiners the amount collected in excess of the amount
5-2 legally due and the person from whom it was collected or by whom
5-3 it was paid. If approved by the State Board of Examiners, the
5-4 excess amount collected or paid must be credited on any amounts
5-5 then due from the person under this chapter, and the balance
5-6 refunded to the person or his successors in interest.
5-7 Sec. 15. 1. Except as otherwise provided in NRS 360.235
5-8 and 360.395:
5-9 (a) No refund may be allowed unless a claim for it is filed with
5-10 the Department within 3 years after the last day of the month
5-11 following the calendar quarter for which the overpayment was
5-12 made.
5-13 (b) No credit may be allowed after the expiration of the period
5-14 specified for filing claims for refund unless a claim for credit is
5-15 filed with the Department within that period.
5-16 2. Each claim must be in writing and must state the specific
5-17 grounds upon which the claim is founded.
5-18 3. Failure to file a claim within the time prescribed in this
5-19 chapter constitutes a waiver of any demand against the State on
5-20 account of overpayment.
5-21 4. Within 30 days after rejecting any claim in whole or in
5-22 part, the Department shall serve notice of its action on the
5-23 claimant in the manner prescribed for service of notice of a
5-24 deficiency determination.
5-25 Sec. 16. 1. Except as otherwise provided in this section and
5-26 NRS 360.320, interest must be paid upon any overpayment of any
5-27 amount of the taxes imposed by this chapter at the rate of 0.5
5-28 percent per month, or fraction thereof, from the last day of the
5-29 calendar month following the calendar quarter for which the
5-30 overpayment was made. No refund or credit may be made of any
5-31 interest imposed upon the person making the overpayment with
5-32 respect to the amount being refunded or credited.
5-33 2. The interest must be paid:
5-34 (a) In the case of a refund, to the last day of the calendar
5-35 month following the date upon which the person making the
5-36 overpayment, if he has not already filed a claim, is notified by the
5-37 Department that a claim may be filed or the date upon which
5-38 the claim is certified to the State Board of Examiners, whichever is
5-39 earlier.
5-40 (b) In the case of a credit, to the same date as that to which
5-41 interest is computed on the tax or the amount against which the
5-42 credit is applied.
5-43 3. If the Department determines that any overpayment has
5-44 been made intentionally or by reason of carelessness, the
5-45 Department shall not allow any interest on the overpayment.
6-1 Sec. 17. 1. No injunction, writ of mandate or other legal or
6-2 equitable process may issue in any suit, action or proceeding in
6-3 any court against this state or against any officer of the State to
6-4 prevent or enjoin the collection under this chapter of the tax
6-5 imposed by this chapter or any amount of tax, penalty or interest
6-6 required to be collected.
6-7 2. No suit or proceeding may be maintained in any court for
6-8 the recovery of any amount alleged to have been erroneously or
6-9 illegally determined or collected unless a claim for refund or credit
6-10 has been filed.
6-11 Sec. 18. 1. Within 90 days after a final decision upon a
6-12 claim filed pursuant to this chapter is rendered by the
6-13 Commission, the claimant may bring an action against the
6-14 Department on the grounds set forth in the claim in a court of
6-15 competent jurisdiction in Carson City, the county of this state
6-16 where the claimant resides or maintains his principal place of
6-17 business or a county in which any relevant proceedings were
6-18 conducted by the Department, for the recovery of the whole or any
6-19 part of the amount with respect to which the claim has been
6-20 disallowed.
6-21 2. Failure to bring an action within the time specified
6-22 constitutes a waiver of any demand against the State on account of
6-23 alleged overpayments.
6-24 Sec. 19. 1. If the Department fails to mail notice of action
6-25 on a claim within 6 months after the claim is filed, the claimant
6-26 may consider the claim disallowed and file an appeal with the
6-27 Commission within 30 days after the last day of the 6-month
6-28 period. If the claimant is aggrieved by the decision of the
6-29 Commission rendered on appeal, the claimant may, within 90 days
6-30 after the decision is rendered, bring an action against the
6-31 Department on the grounds set forth in the claim for the recovery
6-32 of the whole or any part of the amount claimed as an
6-33 overpayment.
6-34 2. If judgment is rendered for the plaintiff, the amount of the
6-35 judgment must first be credited towards any tax due from the
6-36 plaintiff.
6-37 3. The balance of the judgment must be refunded to the
6-38 plaintiff.
6-39 Sec. 20. In any judgment, interest must be allowed at the rate
6-40 of 6 percent per annum upon the amount found to have been
6-41 illegally collected from the date of payment of the amount to the
6-42 date of allowance of credit on account of the judgment, or to a
6-43 date preceding the date of the refund warrant by not more than 30
6-44 days. The date must be determined by the Department.
7-1 Sec. 21. A judgment may not be rendered in favor of the
7-2 plaintiff in any action brought against the Department to recover
7-3 any amount paid when the action is brought by or in the name of
7-4 an assignee of the person paying the amount or by any person
7-5 other than the person who paid the amount.
7-6 Sec. 22. 1. The Department may recover a refund or any
7-7 part thereof which is erroneously made and any credit or part
7-8 thereof which is erroneously allowed in an action brought in a
7-9 court of competent jurisdiction in Carson City or Clark County in
7-10 the name of the State of Nevada.
7-11 2. The action must be tried in Carson City or Clark County
7-12 unless the court, with the consent of the Attorney General, orders
7-13 a change of place of trial.
7-14 3. The Attorney General shall prosecute the action, and the
7-15 provisions of NRS, the Nevada Rules of Civil Procedure and the
7-16 Nevada Rules of Appellate Procedure relating to service of
7-17 summons, pleadings, proofs, trials and appeals are applicable to
7-18 the proceedings.
7-19 Sec. 23. 1. If any amount in excess of $25 has been
7-20 illegally determined, either by the Department or by the person
7-21 filing the return, the Department shall certify this fact to the State
7-22 Board of Examiners, and the latter shall authorize the
7-23 cancellation of the amount upon the records of the Department.
7-24 2. If an amount not exceeding $25 has been illegally
7-25 determined, either by the Department or by the person filing the
7-26 return, the Department, without certifying this fact to the State
7-27 Board of Examiners, shall authorize the cancellation of the
7-28 amount upon the records of the Department.
7-29 Sec. 24. 1. A person shall not:
7-30 (a) Make, cause to be made or permit to be made any false or
7-31 fraudulent return or declaration or false statement in any return
7-32 or declaration with intent to defraud the State or to evade payment
7-33 of the tax or any part of the tax imposed by this chapter.
7-34 (b) Make, cause to be made or permit to be made any false
7-35 entry in books, records or accounts with intent to defraud the State
7-36 or to evade the payment of the tax or any part of the tax imposed
7-37 by this chapter.
7-38 (c) Keep, cause to be kept or permit to be kept more than one
7-39 set of books, records or accounts with intent to defraud the State
7-40 or to evade the payment of the tax or any part of the tax imposed
7-41 by this chapter.
7-42 2. Any person who violates the provisions of subsection 1 is
7-43 guilty of a gross misdemeanor.
8-1 Sec. 25. Title 32 of NRS is hereby amended by adding thereto
8-2 a new chapter to consist of the provisions set forth as sections 26 to
8-3 58, inclusive, of this act.
8-4 Sec. 26. As used in this chapter, unless the context otherwise
8-5 requires, the words and terms defined in sections 27 to 33,
8-6 inclusive, of this act have the meanings ascribed to them in those
8-7 sections.
8-8 Sec. 27. “Amount paid for live entertainment” means:
8-9 1. If the live entertainment is provided at the location of a
8-10 taxable business entity, the consideration, expressed in terms of
8-11 money, paid for the right or privilege to have access to a facility of
8-12 the business entity where the live entertainment is provided. For
8-13 the purposes of this subsection, the term includes all amounts paid
8-14 for food, refreshments and merchandise purchased at the facility
8-15 where the live entertainment is provided if the facility has a
8-16 maximum seating capacity of not more than 5,000 persons.
8-17 2. If the live entertainment is provided at a location other
8-18 than the location of a taxable business entity, the total amount of
8-19 consideration, expressed in terms of money, paid to the business
8-20 entity for providing the live entertainment.
8-21 Sec. 28. “Board” means the State Gaming Control Board.
8-22 Sec. 29. “Business” means any activity engaged in or
8-23 caused to be engaged in by a business entity with the object of
8-24 gain, benefit or advantage, either direct or indirect, to any person
8-25 or governmental entity.
8-26 Sec. 30. 1. “Business entity” includes:
8-27 (a) A corporation, partnership, proprietorship, business
8-28 association and any other person engaging in business.
8-29 (b) A natural person engaging in a business if he is deemed to
8-30 be a business entity pursuant to section 34 of this act.
8-31 (c) A brothel authorized to conduct business in this state.
8-32 2. The term does not include a governmental entity.
8-33 Sec. 31. “Licensed gaming establishment” has the meaning
8-34 ascribed to it in NRS 463.0169.
8-35 Sec. 32. “Live entertainment” means any activity provided
8-36 for pleasure, enjoyment, recreation, relaxation, diversion or other
8-37 similar purpose by a person or persons who are physically present
8-38 when providing that activity to a patron or group of patrons who
8-39 are physically present.
8-40 Sec. 33. “Taxpayer” means any person liable for the tax
8-41 imposed pursuant to this chapter.
8-42 Sec. 34. A natural person engaging in a business shall be
8-43 deemed to be a business entity that is subject to the provisions of
8-44 this chapter if the person is required to file with the Internal
8-45 Revenue Service a Schedule C (Form 1040), Profit or Loss From
9-1 Business, or its equivalent or successor form, a Schedule E (Form
9-2 1040), Supplemental Income and Loss, or its equivalent or
9-3 successor form, or a Schedule F (Form 1040), Profit or Loss
9-4 From Farming, or its equivalent or successor form, for the
9-5 business.
9-6 Sec. 35. The Department shall provide by regulation for a
9-7 more detailed definition of live entertainment consistent with the
9-8 general definition set forth in section 32 of this act for use by the
9-9 Board and the Department in determining whether an activity is a
9-10 taxable activity under the provisions of this chapter.
9-11 Sec. 36. 1. There is hereby imposed an excise tax of 10
9-12 percent of all amounts paid for live entertainment. Amounts paid
9-13 for gratuities directly or indirectly remitted to employees of a
9-14 business entity providing live entertainment or for service charges,
9-15 including those imposed in connection with the use of credit cards
9-16 or debit cards, which are collected and retained by persons other
9-17 than the taxpayer, are not taxable pursuant to this section.
9-18 2. A business entity that collects any amount paid for live
9-19 entertainment is liable for the tax imposed by this section, but is
9-20 entitled to collect reimbursement from any person paying that
9-21 amount.
9-22 3. Any ticket for live entertainment must state whether the tax
9-23 imposed by this section is included in the price of the ticket. If the
9-24 ticket does not include such a statement, the taxpayer shall pay the
9-25 tax based on the face amount of the ticket.
9-26 4. The tax imposed by this section does not apply to:
9-27 (a) Any amount paid for live entertainment that this state is
9-28 prohibited from taxing under the Constitution, laws or treaties of
9-29 the United States or the Nevada Constitution.
9-30 (b) Any merchandise sold outside the premises where live
9-31 entertainment is provided, unless the purchase of the merchandise
9-32 entitles the purchaser to admission to the entertainment.
9-33 (c) Any amount paid for live entertainment that is provided by
9-34 or entirely for the benefit of a nonprofit organization that is
9-35 recognized as exempt from taxation pursuant to 26 U.S.C. §
9-36 501(c).
9-37 (d) Live entertainment that is provided at a trade show.
9-38 (e) Music performed by musicians who move constantly
9-39 through the audience if no other form of live entertainment is
9-40 afforded to the patrons.
9-41 Sec. 37. A taxpayer shall hold the amount of all taxes for
9-42 which he is liable pursuant to this chapter in a separate account in
9-43 trust for the State.
10-1 Sec. 38. 1. The Board shall:
10-2 (a) Collect the tax imposed by this chapter from taxpayers who
10-3 are licensed gaming establishments; and
10-4 (b) Adopt such regulations as are necessary to carry out the
10-5 provisions of paragraph (a). The regulations must be adopted in
10-6 accordance with the provisions of chapter 233B of NRS and must
10-7 be codified in the Nevada Administrative Code.
10-8 2. The Department shall:
10-9 (a) Collect the tax imposed by this chapter from all other
10-10 taxpayers; and
10-11 (b) Adopt such regulations as are necessary to carry out the
10-12 provisions of paragraph (a).
10-13 3. For the purposes of:
10-14 (a) Subsection 1, the provisions of chapter 463 of NRS relating
10-15 to the payment, collection, administration and enforcement of
10-16 gaming license fees and taxes, including, without limitation, any
10-17 provisions relating to the imposition of penalties and interest, shall
10-18 be deemed to apply to the payment, collection, administration and
10-19 enforcement of the taxes imposed by this chapter to the extent that
10-20 those provisions do not conflict with the provisions of this chapter.
10-21 (b) Subsection 2, the provisions of chapter 360 of NRS relating
10-22 to the payment, collection, administration and enforcement of
10-23 taxes, including, without limitation, any provisions relating to the
10-24 imposition of penalties and interest, shall be deemed to apply to
10-25 the payment, collection, administration and enforcement of the
10-26 taxes imposed by this chapter to the extent that those provisions do
10-27 not conflict with the provisions of this chapter.
10-28 4. To ensure that the tax imposed by section 36 of this act is
10-29 collected fairly and equitably, the Board and the Department shall,
10-30 jointly, coordinate the administration and regulation of the
10-31 provisions of this chapter.
10-32 Sec. 39. 1. Each taxpayer who is a licensed gaming
10-33 establishment shall file with the Board, on or before the 24th day
10-34 of each month, a report showing the amount of all taxable receipts
10-35 for the preceding month. The report must be in a form prescribed
10-36 by the Board.
10-37 2. All other taxpayers shall file with the Department, on or
10-38 before the 24th day of each month, a report showing the amount
10-39 of all taxable receipts for the preceding month. The report must be
10-40 in a form prescribed by the Department.
10-41 3. Each report required to be filed by this section must be
10-42 accompanied by the amount of the tax that is due for the month
10-43 covered by the report.
11-1 4. The Board and the Department shall deposit all taxes,
11-2 interest and penalties it receives pursuant to this chapter in the
11-3 State Treasury for credit to the State General Fund.
11-4 Sec. 40. Upon written application made before the date on
11-5 which payment must be made, the Board or the Department may,
11-6 for good cause, extend by 30 days the time within which a
11-7 taxpayer is required to pay the tax imposed by this chapter. If the
11-8 tax is paid during the period of extension, no penalty or late
11-9 charge may be imposed for failure to pay at the time required, but
11-10 the taxpayer shall pay interest at the rate of 1 percent per month
11-11 from the date on which the amount would have been due without
11-12 the extension until the date of payment, unless otherwise provided
11-13 in NRS 360.232 or 360.320.
11-14 Sec. 41. 1. Each person responsible for maintaining the
11-15 records of a taxpayer shall:
11-16 (a) Keep such records as may be necessary to determine the
11-17 amount of the liability of the taxpayer pursuant to the provisions
11-18 of this chapter;
11-19 (b) Preserve those records for at least 4 years or until any
11-20 litigation or prosecution pursuant to this chapter is finally
11-21 determined, whichever is longer; and
11-22 (c) Make the records available for inspection by the Board or
11-23 the Department upon demand at reasonable times during regular
11-24 business hours.
11-25 2. The Board and the Department may by regulation specify
11-26 the types of records which must be kept to determine the amount
11-27 of the liability of a taxpayer from whom they are required to
11-28 collect the tax imposed by this chapter.
11-29 3. Any agreement that is entered into, modified or extended
11-30 after January 1, 2004, for the lease, assignment or transfer of any
11-31 premises upon which any activity subject to the tax imposed by this
11-32 chapter is, or thereafter may be, conducted shall be deemed to
11-33 include a provision that the taxpayer required to pay the tax must
11-34 be allowed access to, upon demand, all books, records and
11-35 financial papers held by the lessee, assignee or transferee which
11-36 must be kept pursuant to this section. Any person conducting
11-37 activities subject to the tax imposed by section 36 of this act who
11-38 fails to maintain or disclose his records pursuant to this subsection
11-39 is liable to the taxpayer for any penalty paid by the taxpayer for
11-40 the late payment or nonpayment of the tax caused by the failure to
11-41 maintain or disclose records.
11-42 4. A person who violates any provision of this section is guilty
11-43 of a misdemeanor.
12-1 Sec. 42. 1. To verify the accuracy of any report filed or, if
12-2 no report is filed by a taxpayer, to determine the amount of tax
12-3 required to be paid:
12-4 (a) The Board, or any person authorized in writing by the
12-5 Board, may examine the books, papers and records of any licensed
12-6 gaming establishment that may be liable for the tax imposed by
12-7 this chapter.
12-8 (b) The Department, or any person authorized in writing by
12-9 the Department, may examine the books, papers and records of
12-10 any other person who may be liable for the tax imposed by this
12-11 chapter.
12-12 2. Any person who may be liable for the tax imposed by this
12-13 chapter and who keeps outside of this state any books, papers and
12-14 records relating thereto shall pay to the Board or the Department
12-15 an amount equal to the allowance provided for state officers and
12-16 employees generally while traveling outside of the State for each
12-17 day or fraction thereof during which an employee of the Board or
12-18 the Department is engaged in examining those documents, plus
12-19 any other actual expenses incurred by the employee while he is
12-20 absent from his regular place of employment to examine those
12-21 documents.
12-22 Sec. 43. 1. Except as otherwise provided in this section and
12-23 NRS 360.250, the records and files of the Board and the
12-24 Department concerning the administration of this chapter are
12-25 confidential and privileged. The Board, the Department and any
12-26 employee of the Board or the Department engaged in the
12-27 administration of this chapter or charged with the custody of any
12-28 such records or files shall not disclose any information obtained
12-29 from the records or files of the Board or the Department or from
12-30 any examination, investigation or hearing authorized by the
12-31 provisions of this chapter. The Board, the Department and any
12-32 employee of the Board or the Department may not be required to
12-33 produce any of the records, files and information for the
12-34 inspection of any person or for use in any action or proceeding.
12-35 2. The records and files of the Board and the Department
12-36 concerning the administration of this chapter are not confidential
12-37 and privileged in the following cases:
12-38 (a) Testimony by a member or employee of the Board or the
12-39 Department and production of records, files and information on
12-40 behalf of the Board or the Department or a taxpayer in any action
12-41 or proceeding pursuant to the provisions of this chapter, if that
12-42 testimony or the records, files or information, or the facts shown
12-43 thereby, are directly involved in the action or proceeding.
13-1 (b) Delivery to a taxpayer or his authorized representative of a
13-2 copy of any report or other document filed by the taxpayer
13-3 pursuant to this chapter.
13-4 (c) Publication of statistics so classified as to prevent the
13-5 identification of a particular person or document.
13-6 (d) Exchanges of information with the Internal Revenue
13-7 Service in accordance with compacts made and provided for in
13-8 such cases.
13-9 (e) Disclosure in confidence to the Governor or his agent in
13-10 the exercise of the Governor’s general supervisory powers, or to
13-11 any person authorized to audit the accounts of the Board or the
13-12 Department in pursuance of an audit, or to the Attorney General
13-13 or other legal representative of the State in connection with an
13-14 action or proceeding pursuant to this chapter, or to any agency of
13-15 this or any other state charged with the administration or
13-16 enforcement of laws relating to taxation.
13-17 Sec. 44. 1. If:
13-18 (a) The Board determines that a licensed gaming
13-19 establishment is collecting an amount paid for live entertainment
13-20 with the intent to defraud the State or to evade the payment of the
13-21 tax or any part of the tax imposed by this chapter, the Board shall
13-22 establish an amount upon which the tax imposed by this chapter
13-23 must be based.
13-24 (b) The Department determines that a taxpayer who is not a
13-25 licensed gaming establishment is collecting an amount paid for
13-26 live entertainment with the intent to defraud the State or to evade
13-27 the payment of the tax or any part of the tax imposed by this
13-28 chapter, the Department shall establish an amount upon which the
13-29 tax imposed by this chapter must be based.
13-30 2. The amount paid for live entertainment established by the
13-31 Board or the Department pursuant to subsection 1 must be based
13-32 upon amounts paid for live entertainment to business entities that
13-33 are deemed comparable by the Board or the Department to that of
13-34 the taxpayer.
13-35 Sec. 45. 1. If a taxpayer:
13-36 (a) Is unable to collect all or part of the amount paid for live
13-37 entertainment which was included in the taxable receipts reported
13-38 for a previous reporting period; and
13-39 (b) Has taken a deduction on his federal income tax return
13-40 pursuant to 26 U.S.C. § 166(a) for the amount which he is unable
13-41 to collect,
13-42 he is entitled to receive a credit for the amount of tax paid on
13-43 account of that uncollected amount. The credit may be used
13-44 against the amount of tax that the taxpayer is subsequently
13-45 required to pay pursuant to this chapter.
14-1 2. If the Internal Revenue Service disallows a deduction
14-2 described in paragraph (b) of subsection 1 and the taxpayer
14-3 claimed a credit on a return for a previous reporting period
14-4 pursuant to subsection 1, the taxpayer shall include the amount of
14-5 that credit in the amount of taxes reported pursuant to this chapter
14-6 in the first return filed with the Board or the Department after the
14-7 deduction is disallowed.
14-8 3. If a taxpayer collects all or part of the amount paid for live
14-9 entertainment for which he claimed a credit on a return for a
14-10 previous reporting period pursuant to subsection 2, he shall
14-11 include:
14-12 (a) The amount collected in the amount paid for live
14-13 entertainment reported pursuant to paragraph (a) of subsection 1;
14-14 and
14-15 (b) The tax payable on the amount collected in the amount of
14-16 taxes reported,
14-17 in the first return filed with the Board or the Department after that
14-18 collection.
14-19 4. Except as otherwise provided in subsection 5, upon
14-20 determining that a taxpayer has filed a return which contains one
14-21 or more violations of the provisions of this section, the Board or
14-22 the Department shall:
14-23 (a) For the first return of any taxpayer that contains one or
14-24 more violations, issue a letter of warning to the taxpayer which
14-25 provides an explanation of the violation or violations contained in
14-26 the return.
14-27 (b) For the first or second return, other than a return
14-28 described in paragraph (a), in any calendar year which contains
14-29 one or more violations, assess a penalty equal to the amount of the
14-30 tax which was not reported.
14-31 (c) For the third and each subsequent return in any calendar
14-32 year which contains one or more violations, assess a penalty of
14-33 three times the amount of the tax which was not reported.
14-34 5. For the purposes of subsection 4, if the first violation of
14-35 this section by any taxpayer was determined by the Board or the
14-36 Department through an audit which covered more than one return
14-37 of the taxpayer, the Board or the Department shall treat all returns
14-38 which were determined through the same audit to contain a
14-39 violation or violations in the manner provided in paragraph (a) of
14-40 subsection 4.
14-41 Sec. 46. The remedies of the State provided for in this
14-42 chapter are cumulative, and no action taken by the Board, the
14-43 Department or the Attorney General constitutes an election by the
14-44 State to pursue any remedy to the exclusion of any other remedy
14-45 for which provision is made in this chapter.
15-1 Sec. 47. If the Board or the Department determines that any
15-2 tax, penalty or interest has been paid more than once or has been
15-3 erroneously or illegally collected or computed, the Board or the
15-4 Department shall set forth that fact in its records and shall certify
15-5 to the State Board of Examiners the amount collected in excess of
15-6 the amount legally due and the person from which it was collected
15-7 or by whom it was paid. If approved by the State Board of
15-8 Examiners, the excess amount collected or paid must be credited
15-9 on any amounts then due from the person under this chapter, and
15-10 the balance refunded to the person or his successors in interest.
15-11 Sec. 48. 1. Except as otherwise provided in NRS 360.235
15-12 and 360.395:
15-13 (a) No refund may be allowed unless a claim for it is filed
15-14 with:
15-15 (1) The Board, if the taxpayer is a licensed gaming
15-16 establishment; or
15-17 (2) The Department, if the taxpayer is not a licensed
15-18 gaming establishment.
15-19 A claim must be filed within 3 years after the last day of the month
15-20 following the month for which the overpayment was made.
15-21 (b) No credit may be allowed after the expiration of the period
15-22 specified for filing claims for refund unless a claim for credit is
15-23 filed with the Board or the Department within that period.
15-24 2. Each claim must be in writing and must state the specific
15-25 grounds upon which the claim is founded.
15-26 3. Failure to file a claim within the time prescribed in this
15-27 chapter constitutes a waiver of any demand against the State on
15-28 account of overpayment.
15-29 4. Within 30 days after rejecting any claim in whole or in
15-30 part, the Board or the Department shall serve notice of its action
15-31 on the claimant in the manner prescribed for service of notice of a
15-32 deficiency determination.
15-33 Sec. 49. 1. Except as otherwise provided in this section and
15-34 NRS 360.320, interest must be paid upon any overpayment of any
15-35 amount of the tax imposed by this chapter at the rate of 0.5
15-36 percent per month, or fraction thereof, from the last day of the
15-37 calendar month following the month for which the overpayment
15-38 was made. No refund or credit may be made of any interest
15-39 imposed upon the person making the overpayment with respect to
15-40 the amount being refunded or credited.
15-41 2. The interest must be paid:
15-42 (a) In the case of a refund, to the last day of the calendar
15-43 month following the date upon which the person making the
15-44 overpayment, if he has not already filed a claim, is notified by the
15-45 Board or the Department that a claim may be filed or the date
16-1 upon which the claim is certified to the State Board of Examiners,
16-2 whichever is earlier.
16-3 (b) In the case of a credit, to the same date as that to which
16-4 interest is computed on the tax or amount against which the credit
16-5 is applied.
16-6 3. If the Board or the Department determines that any
16-7 overpayment has been made intentionally or by reason of
16-8 carelessness, the Board or the Department shall not allow any
16-9 interest on the overpayment.
16-10 Sec. 50. 1. No injunction, writ of mandate or other legal or
16-11 equitable process may issue in any suit, action or proceeding in
16-12 any court against this state or against any officer of the State to
16-13 prevent or enjoin the collection under this chapter of the tax
16-14 imposed by this chapter or any amount of tax, penalty or interest
16-15 required to be collected.
16-16 2. No suit or proceeding may be maintained in any court for
16-17 the recovery of any amount alleged to have been erroneously or
16-18 illegally determined or collected unless a claim for refund or credit
16-19 has been filed.
16-20 Sec. 51. 1. Within 90 days after a final decision upon a
16-21 claim filed pursuant to this chapter is rendered by:
16-22 (a) The Nevada Gaming Commission, the claimant may bring
16-23 an action against the Board on the grounds set forth in the claim.
16-24 (b) The Nevada Tax Commission, the claimant may bring an
16-25 action against the Department on the grounds set forth in the
16-26 claim.
16-27 2. An action brought pursuant to subsection 1 must be
16-28 brought in a court of competent jurisdiction in Carson City, the
16-29 county of this state where the claimant resides or maintains his
16-30 principal place of business or a county in which any relevant
16-31 proceedings were conducted by the Board or the Department, for
16-32 the recovery of the whole or any part of the amount with respect to
16-33 which the claim has been disallowed.
16-34 3. Failure to bring an action within the time specified
16-35 constitutes a waiver of any demand against the State on account of
16-36 alleged overpayments.
16-37 Sec. 52. 1. If the Board fails to mail notice of action on a
16-38 claim within 6 months after the claim is filed, the claimant may
16-39 consider the claim disallowed and file an appeal with the Nevada
16-40 Gaming Commission within 30 days after the last day of the
16-41 6-month period.
16-42 2. If the Department fails to mail notice of action on a claim
16-43 within 6 months after the claim is filed, the claimant may consider
16-44 the claim disallowed and file an appeal with the Nevada Tax
17-1 Commission within 30 days after the last day of the 6-month
17-2 period.
17-3 3. If the claimant is aggrieved by the decision of:
17-4 (a) The Nevada Gaming Commission rendered on appeal, the
17-5 claimant may, within 90 days after the decision is rendered, bring
17-6 an action against the Board on the grounds set forth in the claim
17-7 for the recovery of the whole or any part of the amount claimed as
17-8 an overpayment.
17-9 (b) The Nevada Tax Commission rendered on appeal, the
17-10 claimant may, within 90 days after the decision is rendered, bring
17-11 an action against the Department on the grounds set forth in the
17-12 claim for the recovery of the whole or any part of the amount
17-13 claimed as an overpayment.
17-14 4. If judgment is rendered for the plaintiff, the amount of the
17-15 judgment must first be credited towards any tax due from the
17-16 plaintiff.
17-17 5. The balance of the judgment must be refunded to the
17-18 plaintiff.
17-19 Sec. 53. In any judgment, interest must be allowed at the rate
17-20 of 6 percent per annum upon the amount found to have been
17-21 illegally collected from the date of payment of the amount to the
17-22 date of allowance of credit on account of the judgment, or to a
17-23 date preceding the date of the refund warrant by not more than 30
17-24 days. The date must be determined by the Board or the
17-25 Department.
17-26 Sec. 54. A judgment may not be rendered in favor of the
17-27 plaintiff in any action brought against the Board or the
17-28 Department to recover any amount paid when the action is
17-29 brought by or in the name of an assignee of the person paying the
17-30 amount or by any person other than the person who paid the
17-31 amount.
17-32 Sec. 55. 1. The Board or the Department may recover a
17-33 refund or any part thereof which is erroneously made and any
17-34 credit or part thereof which is erroneously allowed in an action
17-35 brought in a court of competent jurisdiction in Carson City or
17-36 Clark County in the name of the State of Nevada.
17-37 2. The action must be tried in Carson City or Clark County
17-38 unless the court, with the consent of the Attorney General, orders
17-39 a change of place of trial.
17-40 3. The Attorney General shall prosecute the action, and the
17-41 provisions of NRS, the Nevada Rules of Civil Procedure and the
17-42 Nevada Rules of Appellate Procedure relating to service of
17-43 summons, pleadings, proofs, trials and appeals are applicable to
17-44 the proceedings.
18-1 Sec. 56. 1. If any amount in excess of $25 has been
18-2 illegally determined, either by the person filing the return or by the
18-3 Board or the Department, the Board or the Department shall
18-4 certify this fact to the State Board of Examiners, and the latter
18-5 shall authorize the cancellation of the amount upon the records of
18-6 the Board or the Department.
18-7 2. If an amount not exceeding $25 has been illegally
18-8 determined, either by the person filing a return or by the Board or
18-9 the Department, the Board or the Department, without certifying
18-10 this fact to the State Board of Examiners, shall authorize the
18-11 cancellation of the amount upon the records of the Board or the
18-12 Department.
18-13 Sec. 57. Any licensed gaming establishment liable for the
18-14 payment of the tax imposed by section 36 of this act who willfully
18-15 fails to report, pay or truthfully account for the tax is subject to the
18-16 revocation of his gaming license by the Nevada Gaming
18-17 Commission.
18-18 Sec. 58. 1. A person shall not:
18-19 (a) Make, cause to be made or permit to be made any false or
18-20 fraudulent return or declaration or false statement in any report
18-21 or declaration, with intent to defraud the State or to evade
18-22 payment of the tax or any part of the tax imposed by this chapter.
18-23 (b) Make, cause to be made or permit to be made any false
18-24 entry in books, records or accounts with intent to defraud the State
18-25 or to evade the payment of the tax or any part of the tax imposed
18-26 by this chapter.
18-27 (c) Keep, cause to be kept or permit to be kept more than one
18-28 set of books, records or accounts with intent to defraud the State
18-29 or to evade the payment of the tax or any part of the tax imposed
18-30 by this chapter.
18-31 2. Any person who violates the provisions of subsection 1 is
18-32 guilty of a gross misdemeanor.
18-33 Sec. 59. Chapter 360 of NRS is hereby amended by adding
18-34 thereto the provisions set forth as sections 60 to 66, inclusive, of this
18-35 act.
18-36 Sec. 60. The Nevada Tax Commission shall adopt
18-37 regulations providing for:
18-38 1. The electronic submission of returns to the Department;
18-39 and
18-40 2. The payment of taxes, fees, interest and penalties to the
18-41 Department through the use of credit cards, debit cards and
18-42 electronic transfers of money.
18-43 Sec. 61. As used in sections 61 to 66, inclusive, of this act,
18-44 unless the context otherwise requires, the words and terms defined
19-1 in sections 62, 63 and 64 of this act have the meanings ascribed to
19-2 them in those sections.
19-3 Sec. 62. 1. “Business” includes:
19-4 (a) A corporation, partnership, proprietorship, limited-liability
19-5 company, business association, joint venture, limited-liability
19-6 partnership, business trust, and their equivalents organized under
19-7 the laws of another jurisdiction, and any other person that
19-8 conducts an activity for profit; and
19-9 (b) The activities of a natural person which are deemed to be a
19-10 business pursuant to section 65 of this act.
19-11 2. The term does not include:
19-12 (a) A governmental entity.
19-13 (b) A nonprofit religious, charitable, fraternal or other
19-14 organization that qualifies as a tax-exempt organization pursuant
19-15 to 26 U.S.C. § 501(c), unless the organization has federal taxable
19-16 income for a taxable year from any unrelated trade or business, as
19-17 defined in 26 U.S.C. § 513.
19-18 (c) A person who operates a business from his home and earns
19-19 from that business not more than 66 2/3 percent of the average
19-20 annual wage, as computed pursuant to chapter 612 of NRS and
19-21 rounded to the nearest hundred dollars, for the preceding calendar
19-22 year.
19-23 (d) A business that creates or produces motion pictures. As
19-24 used in this paragraph, “motion pictures” has the meaning
19-25 ascribed to it in NRS 231.020.
19-26 Sec. 63. 1. “Employee” includes:
19-27 (a) A natural person who receives wages or other
19-28 remuneration from a business for personal services, including
19-29 commissions and bonuses and remuneration payable in a medium
19-30 other than cash; and
19-31 (b) A natural person engaged in the operation of a business.
19-32 2. The term includes:
19-33 (a) A partner or other co-owner of a business; and
19-34 (b) Except as otherwise provided in subsection 3, a natural
19-35 person reported as an employee to the:
19-36 (1) Employment Security Division of the Department of
19-37 Employment, Training and Rehabilitation;
19-38 (2) Administrator of the Division of Industrial Relations of
19-39 the Department of Business and Industry; or
19-40 (3) Internal Revenue Service on an Employer’s Quarterly
19-41 Federal Tax Return (Form 941), Employer’s Monthly Federal
19-42 Tax Return (Form 941-M), Employer’s Annual Tax Return for
19-43 Agricultural Employees (Form 943) or any equivalent or
19-44 successor form.
19-45 3. The term does not include:
20-1 (a) A business or an independent contractor that performs
20-2 services on behalf of another business.
20-3 (b) A natural person who is retired or otherwise receiving
20-4 remuneration solely because of past service to the business.
20-5 (c) A newspaper carrier or the immediate supervisor of a
20-6 newspaper carrier who is an independent contractor of the
20-7 newspaper and receives compensation solely from persons who
20-8 purchase the newspaper.
20-9 (d) A natural person who performs all of his duties for the
20-10 business outside of this state.
20-11 4. An independent contractor is not an employee of a
20-12 business with which he contracts.
20-13 Sec. 64. “Wages” means any remuneration paid for personal
20-14 services, including commissions, and bonuses and remuneration
20-15 payable in any medium other than cash.
20-16 Sec. 65. The activity or activities conducted by a natural
20-17 person shall be deemed to be a business that is subject to the
20-18 provisions of sections 61 to 66, inclusive, of this act if the person is
20-19 required to file with the Internal Revenue Service a Schedule C
20-20 (Form 1040), Profit or Loss From Business, or its equivalent or
20-21 successor form, a Schedule E (Form 1040), Supplemental Income
20-22 and Loss, or its equivalent or successor form, or a Schedule F
20-23 (Form 1040), Profit or Loss From Farming, or its equivalent or
20-24 successor form, for the business.
20-25 Sec. 66. 1. Except as otherwise provided in subsection 8, a
20-26 person shall not conduct a business in this state unless he has a
20-27 business license issued by the Department.
20-28 2. An application for a business license must:
20-29 (a) Be made upon a form prescribed by the Department;
20-30 (b) Set forth the name under which the applicant transacts or
20-31 intends to transact business and the location of his place or places
20-32 of business;
20-33 (c) Declare the estimated number of employees for the
20-34 previous calendar quarter;
20-35 (d) Be accompanied by a fee of $75; and
20-36 (e) Include any other information that the Department deems
20-37 necessary.
20-38 3. The application must be signed by:
20-39 (a) The owner, if the business is owned by a natural person;
20-40 (b) A member or partner, if the business is owned by an
20-41 association or partnership; or
20-42 (c) An officer or some other person specifically authorized to
20-43 sign the application, if the business is owned by a corporation.
21-1 4. If the application is signed pursuant to paragraph (c) of
21-2 subsection 3, written evidence of the signer’s authority must be
21-3 attached to the application.
21-4 5. A person who has been issued a business license by the
21-5 Department shall submit a fee of $75 to the Department on or
21-6 before the last day of the month in which the anniversary date of
21-7 issuance of the business license occurs in each year, unless the
21-8 person submits a written statement to the Department, at least 10
21-9 days before the anniversary date, indicating that the person will
21-10 not be conducting business in this state after the anniversary date.
21-11 6. The business license required to be obtained pursuant to
21-12 this section is in addition to any license to conduct business that
21-13 must be obtained from the local jurisdiction in which the business
21-14 is being conducted.
21-15 7. For the purposes of sections 61 to 66, inclusive, of this act,
21-16 a person shall be deemed to conduct a business in this state if a
21-17 business for which the person is responsible:
21-18 (a) Is organized pursuant to title 7 of NRS, other than a
21-19 business organized pursuant to chapter 82 or 84 of NRS;
21-20 (b) Has an office or other base of operations in this state; or
21-21 (c) Pays wages or other remuneration to a natural person who
21-22 performs in this state any of the duties for which he is paid.
21-23 8. A person who takes part in a trade show or convention
21-24 held in this state for a purpose related to the conduct of a business
21-25 is not required to obtain a business license specifically for that
21-26 event.
21-27 Sec. 67. NRS 360.095 is hereby amended to read as follows:
21-28 360.095 In the adoption of regulations, policies of
21-29 enforcement, and policies for auditing of taxpayers, with respect to
21-30 all taxes and fees for whose administration the Department is
21-31 responsible, the Nevada Tax Commission shall apply the following
21-32 principles:
21-33 1. Forms, instructions and regulations governing the
21-34 computation of the amount of tax due must be brief and easily
21-35 understood.
21-36 2. In cases where another authority, such as the United States
21-37 or a local government, also imposes a tax upon the same property or
21-38 revenue, the mechanism for collecting the tax imposed by the State
21-39 must be as nearly compatible with the collection of the other taxes
21-40 as is feasible.
21-41 3. Unless a change is made necessary by statute or to preserve
21-42 compatibility with a tax imposed by another authority, the forms,
21-43 instructions and regulations must remain the same from year to year,
21-44 to make the taxpayer’s liability as predictable as is feasible.
22-1 4. Exemptions or waivers, where permitted by statute, must be
22-2 granted:
22-3 (a) Equitably among eligible taxpayers; and
22-4 (b) As sparingly as is consistent with the legislative intent, to
22-5 retain the broadest feasible base for the tax affected.
22-6 5. Audits and other procedures for enforcement must be
22-7 applied as uniformly as is feasible, not only as among persons
22-8 subject to a particular tax but also as among different taxes[.] , but
22-9 must consider a weighting of indicators of noncompliance.
22-10 6. Collection of taxes due must be pursued in an equitable
22-11 manner, so that every taxpayer pays the full amount imposed by
22-12 law.
22-13 Sec. 68. NRS 360.225 is hereby amended to read as follows:
22-14 360.225 1. During the course of an investigation undertaken
22-15 pursuant to NRS 360.130 of a person claiming:
22-16 (a) A partial abatement of property taxes pursuant to
22-17 NRS 361.0687;
22-18 (b) [An exemption from taxes upon the privilege of doing
22-19 business in this state pursuant to NRS 364A.170;
22-20 (c)] A deferral of the payment of taxes on the sale of capital
22-21 goods pursuant to NRS 372.397 or 374.402; or
22-22 [(d)] (c) An abatement of taxes on the gross receipts from the
22-23 sale, storage, use or other consumption of eligible machinery or
22-24 equipment pursuant to NRS 374.357,
22-25 the Department shall investigate whether the person meets the
22-26 eligibility requirements for the abatement, partial abatement[,
22-27 exemption] or deferral that the person is claiming.
22-28 2. If the Department finds that the person does not meet the
22-29 eligibility requirements for the abatement[, exemption] or deferral
22-30 which the person is claiming, the Department shall report its
22-31 findings to the Commission on Economic Development and take
22-32 any other necessary actions.
22-33 Sec. 69. NRS 360.2935 is hereby amended to read as follows:
22-34 360.2935 Except as otherwise provided in [NRS 361.485,] this
22-35 title, a taxpayer is entitled to receive on any overpayment of taxes,
22-36 after the offset required by NRS 360.320 has been made, a refund
22-37 together with interest at a rate determined pursuant to NRS 17.130.
22-38 No interest is allowed on a refund of any penalties or interest paid
22-39 by a taxpayer.
22-40 Sec. 70. NRS 360.300 is hereby amended to read as follows:
22-41 360.300 1. If a person fails to file a return or the Department
22-42 is not satisfied with the return or returns of any tax, contribution or
22-43 premium or amount of tax, contribution or premium required to be
22-44 paid to the State by any person, in accordance with the applicable
22-45 provisions of this chapter, chapter 362, [364A,] 369, 370, 372,
23-1 372A, 374, 377, 377A or 444A of NRS, NRS 482.313, or chapter
23-2 585 or 680B of NRS , or sections 2 to 24, inclusive, of this act, as
23-3 administered or audited by the Department, it may compute and
23-4 determine the amount required to be paid upon the basis of:
23-5 (a) The facts contained in the return;
23-6 (b) Any information within its possession or that may come into
23-7 its possession; or
23-8 (c) Reasonable estimates of the amount.
23-9 2. One or more deficiency determinations may be made with
23-10 respect to the amount due for one or for more than one period.
23-11 3. In making its determination of the amount required to be
23-12 paid, the Department shall impose interest on the amount of tax
23-13 determined to be due, calculated at the rate and in the manner set
23-14 forth in NRS 360.417, unless a different rate of interest is
23-15 specifically provided by statute.
23-16 4. The Department shall impose a penalty of 10 percent in
23-17 addition to the amount of a determination that is made in the case of
23-18 the failure of a person to file a return with the Department.
23-19 5. When a business is discontinued, a determination may be
23-20 made at any time thereafter within the time prescribed in NRS
23-21 360.355 as to liability arising out of that business, irrespective of
23-22 whether the determination is issued before the due date of the
23-23 liability.
23-24 Sec. 71. NRS 360.417 is hereby amended to read as follows:
23-25 360.417 Except as otherwise provided in NRS 360.232 and
23-26 360.320, and unless a different penalty or rate of interest is
23-27 specifically provided by statute, any person who fails to pay any tax
23-28 provided for in chapter 362, [364A,] 369, 370, 372, 374, 377, 377A,
23-29 444A or 585 of NRS, or sections 2 to 24, inclusive, of this act, or
23-30 the fee provided for in NRS 482.313, to the State or a county within
23-31 the time required, shall pay a penalty of not more than 10 percent of
23-32 the amount of the tax or fee which is owed, as determined by the
23-33 Department, in addition to the tax or fee, plus interest at the rate of 1
23-34 percent per month, or fraction of a month, from the last day of the
23-35 month following the period for which the amount or any portion of
23-36 the amount should have been reported until the date of payment.
23-37 The amount of any penalty imposed must be based on a graduated
23-38 schedule adopted by the Nevada Tax Commission which takes into
23-39 consideration the length of time the tax or fee remained unpaid.
23-40 Sec. 72. NRS 360.419 is hereby amended to read as follows:
23-41 360.419 1. If the Executive Director or a designated hearing
23-42 officer finds that the failure of a person to make a timely return or
23-43 payment of a tax imposed pursuant to NRS 361.320 or chapter
23-44 361A, 376A, 377 or 377A of NRS, or by chapter 362, [364A,] 369,
23-45 370, 372, 372A, 374, 375A or 375B of NRS, or sections 2 to 24,
24-1 inclusive, of this act is the result of circumstances beyond his
24-2 control and occurred despite the exercise of ordinary care and
24-3 without intent, the Department may relieve him of all or part of any
24-4 interest or penalty , or both.
24-5 2. A person seeking this relief must file with the Department a
24-6 statement under oath setting forth the facts upon which he bases his
24-7 claim.
24-8 3. The Department shall disclose, upon the request of any
24-9 person:
24-10 (a) The name of the person to whom relief was granted; and
24-11 (b) The amount of the relief.
24-12 4. The Executive Director or a designated hearing officer shall
24-13 act upon the request of a taxpayer seeking relief pursuant to NRS
24-14 361.4835 which is deferred by a county treasurer or county assessor.
24-15 Sec. 73. NRS 360.510 is hereby amended to read as follows:
24-16 360.510 1. If any person is delinquent in the payment of any
24-17 tax or fee administered by the Department or if a determination has
24-18 been made against him which remains unpaid, the Department may:
24-19 (a) Not later than 3 years after the payment became delinquent
24-20 or the determination became final; or
24-21 (b) Not later than 6 years after the last recording of an abstract
24-22 of judgment or of a certificate constituting a lien for tax owed,
24-23 give a notice of the delinquency and a demand to transmit
24-24 personally or by registered or certified mail to any person,
24-25 including, without limitation, any officer or department of this state
24-26 or any political subdivision or agency of this state, who has in his
24-27 possession or under his control any credits or other personal
24-28 property belonging to the delinquent, or owing any debts to the
24-29 delinquent or person against whom a determination has been made
24-30 which remains unpaid, or owing any debts to the delinquent or that
24-31 person. In the case of any state officer, department or agency, the
24-32 notice must be given to the officer, department or agency before the
24-33 Department presents the claim of the delinquent taxpayer to
24-34 the State Controller.
24-35 2. A state officer, department or agency which receives such a
24-36 notice may satisfy any debt owed to it by that person before it
24-37 honors the notice of the Department.
24-38 3. After receiving the demand to transmit, the person notified
24-39 by the demand may not transfer or otherwise dispose of the credits,
24-40 other personal property, or debts in his possession or under his
24-41 control at the time he received the notice until the Department
24-42 consents to a transfer or other disposition.
24-43 4. Every person notified by a demand to transmit shall, within
24-44 10 days after receipt of the demand to transmit, inform the
24-45 Department of[,] and transmit to the Department all such credits,
25-1 other personal property[,] or debts in his possession, under his
25-2 control or owing by him within the time and in the manner
25-3 requested by the Department. Except as otherwise provided in
25-4 subsection 5, no further notice is required to be served to that
25-5 person.
25-6 5. If the property of the delinquent taxpayer consists of a series
25-7 of payments owed to him, the person who owes or controls the
25-8 payments shall transmit the payments to the Department until
25-9 otherwise notified by the Department. If the debt of the delinquent
25-10 taxpayer is not paid within 1 year after the Department issued the
25-11 original demand to transmit, the Department shall issue another
25-12 demand to transmit to the person responsible for making the
25-13 payments informing him to continue to transmit payments to the
25-14 Department or that his duty to transmit the payments to
25-15 the Department has ceased.
25-16 6. If the notice of the delinquency seeks to prevent the transfer
25-17 or other disposition of a deposit in a bank or credit union or other
25-18 credits or personal property in the possession or under the control of
25-19 a bank, credit union or other depository institution, the notice must
25-20 be delivered or mailed to any branch or office of the bank, credit
25-21 union or other depository institution at which the deposit is carried
25-22 or at which the credits or personal property is held.
25-23 7. If any person notified by the notice of the delinquency
25-24 makes any transfer or other disposition of the property or debts
25-25 required to be withheld or transmitted, to the extent of the value of
25-26 the property or the amount of the debts thus transferred or paid, he is
25-27 liable to the State for any indebtedness due pursuant to this chapter,
25-28 or chapter 362, [364A,] 369, 370, 372, 372A, 374, 377, 377A or
25-29 444A of NRS, NRS 482.313, or chapter 585 or 680B of NRS , or
25-30 sections 2 to 24, inclusive, of this act from the person with respect
25-31 to whose obligation the notice was given if solely by reason of the
25-32 transfer or other disposition the State is unable to recover the
25-33 indebtedness of the person with respect to whose obligation
25-34 the notice was given.
25-35 Sec. 74. NRS 360.750 is hereby amended to read as follows:
25-36 360.750 1. A person who intends to locate or expand a
25-37 business in this state may apply to the Commission on Economic
25-38 Development for a partial abatement of one or more of the taxes
25-39 imposed on the new or expanded business pursuant to chapter 361[,
25-40 364A] or 374 of NRS.
25-41 2. The Commission on Economic Development shall approve
25-42 an application for a partial abatement if the Commission makes the
25-43 following determinations:
25-44 (a) The business is consistent with:
26-1 (1) The State Plan for Industrial Development and
26-2 Diversification that is developed by the Commission pursuant to
26-3 NRS 231.067; and
26-4 (2) Any guidelines adopted pursuant to the State Plan.
26-5 (b) The applicant has executed an agreement with the
26-6 Commission which states that the business will, after the date on
26-7 which a certificate of eligibility for the abatement is issued pursuant
26-8 to subsection 5, continue in operation in this state for a period
26-9 specified by the Commission, which must be at least 5 years, and
26-10 will continue to meet the eligibility requirements set forth in this
26-11 subsection. The agreement must bind the successors in interest of
26-12 the business for the specified period.
26-13 (c) The business is registered pursuant to the laws of this state or
26-14 the applicant commits to obtain a valid business license and all other
26-15 permits required by the county, city or town in which the business
26-16 operates.
26-17 (d) Except as otherwise provided in NRS 361.0687, if the
26-18 business is a new business in a county whose population is 100,000
26-19 or more or a city whose population is 60,000 or more, the business
26-20 meets at least two of the following requirements:
26-21 (1) The business will have 75 or more full-time employees
26-22 on the payroll of the business by the fourth quarter that it is in
26-23 operation.
26-24 (2) Establishing the business will require the business to
26-25 make a capital investment of at least $1,000,000 in this state.
26-26 (3) The average hourly wage that will be paid by the new
26-27 business to its employees in this state is at least 100 percent of the
26-28 average statewide hourly wage as established by the Employment
26-29 Security Division of the Department of Employment, Training and
26-30 Rehabilitation on July 1 of each fiscal year and:
26-31 (I) The business will provide a health insurance plan for
26-32 all employees that includes an option for health insurance coverage
26-33 for dependents of the employees; and
26-34 (II) The cost to the business for the benefits the business
26-35 provides to its employees in this state will meet the minimum
26-36 requirements for benefits established by the Commission by
26-37 regulation pursuant to subsection 9.
26-38 (e) Except as otherwise provided in NRS 361.0687, if the
26-39 business is a new business in a county whose population is less than
26-40 100,000 or a city whose population is less than 60,000, the business
26-41 meets at least two of the following requirements:
26-42 (1) The business will have 25 or more full-time employees
26-43 on the payroll of the business by the fourth quarter that it is in
26-44 operation.
27-1 (2) Establishing the business will require the business to
27-2 make a capital investment of at least $250,000 in this state.
27-3 (3) The average hourly wage that will be paid by the new
27-4 business to its employees in this state is at least 100 percent of the
27-5 average statewide hourly wage as established by the Employment
27-6 Security Division of the Department of Employment, Training and
27-7 Rehabilitation on July 1 of each fiscal year and:
27-8 (I) The business will provide a health insurance plan for
27-9 all employees that includes an option for health insurance coverage
27-10 for dependents of the employees; and
27-11 (II) The cost to the business for the benefits the business
27-12 provides to its employees in this state will meet the minimum
27-13 requirements for benefits established by the Commission by
27-14 regulation pursuant to subsection 9.
27-15 (f) If the business is an existing business, the business meets at
27-16 least two of the following requirements:
27-17 (1) The business will increase the number of employees on
27-18 its payroll by 10 percent more than it employed in the immediately
27-19 preceding fiscal year or by six employees, whichever is greater.
27-20 (2) The business will expand by making a capital investment
27-21 in this state in an amount equal to at least 20 percent of the value of
27-22 the tangible property possessed by the business in the immediately
27-23 preceding fiscal year. The determination of the value of the tangible
27-24 property possessed by the business in the immediately preceding
27-25 fiscal year must be made by the:
27-26 (I) County assessor of the county in which the business
27-27 will expand, if the business is locally assessed; or
27-28 (II) Department, if the business is centrally assessed.
27-29 (3) The average hourly wage that will be paid by the existing
27-30 business to its new employees in this state is at least 100 percent of
27-31 the average statewide hourly wage as established by the
27-32 Employment Security Division of the Department of Employment,
27-33 Training and Rehabilitation on July 1 of each fiscal year and:
27-34 (I) The business will provide a health insurance plan for
27-35 all new employees that includes an option for health insurance
27-36 coverage for dependents of the employees; and
27-37 (II) The cost to the business for the benefits the business
27-38 provides to its new employees in this state will meet the minimum
27-39 requirements for benefits established by the Commission by
27-40 regulation pursuant to subsection 9.
27-41 3. Notwithstanding the provisions of subsection 2, the
27-42 Commission on Economic Development may:
27-43 (a) Approve an application for a partial abatement by a business
27-44 that does not meet the requirements set forth in paragraph (d), (e) or
27-45 (f) of subsection 2;
28-1 (b) Make the requirements set forth in paragraph (d), (e) or (f) of
28-2 subsection 2 more stringent; or
28-3 (c) Add additional requirements that a business must meet to
28-4 qualify for a partial abatement,
28-5 if the Commission determines that such action is necessary.
28-6 4. If a person submits an application to the Commission on
28-7 Economic Development pursuant to subsection 1, the Commission
28-8 shall provide notice to the governing body of the county and the city
28-9 or town, if any, in which the person intends to locate or expand a
28-10 business. The notice required pursuant to this subsection must set
28-11 forth the date, time and location of the hearing at which the
28-12 Commission will consider the application.
28-13 5. If the Commission on Economic Development approves an
28-14 application for a partial abatement, the Commission shall
28-15 immediately forward a certificate of eligibility for the abatement to:
28-16 (a) The Department;
28-17 (b) The Nevada Tax Commission; and
28-18 (c) If the partial abatement is from the property tax imposed
28-19 pursuant to chapter 361 of NRS, the county treasurer.
28-20 6. An applicant for a partial abatement pursuant to this section
28-21 or an existing business whose partial abatement is in effect shall,
28-22 upon the request of the Executive Director of the Commission on
28-23 Economic Development, furnish the Executive Director with copies
28-24 of all records necessary to verify that the applicant meets the
28-25 requirements of subsection 2.
28-26 7. If a business whose partial abatement has been approved
28-27 pursuant to this section and is in effect ceases:
28-28 (a) To meet the requirements set forth in subsection 2; or
28-29 (b) Operation before the time specified in the agreement
28-30 described in paragraph (b) of subsection 2,
28-31 the business shall repay to the Department or, if the partial
28-32 abatement was from the property tax imposed pursuant to chapter
28-33 361 of NRS, to the county treasurer, the amount of the exemption
28-34 that was allowed pursuant to this section before the failure of the
28-35 business to comply unless the Nevada Tax Commission determines
28-36 that the business has substantially complied with the requirements of
28-37 this section. Except as otherwise provided in NRS 360.232 and
28-38 360.320, the business shall, in addition to the amount of the
28-39 exemption required to be paid pursuant to this subsection, pay
28-40 interest on the amount due at the rate most recently established
28-41 pursuant to NRS 99.040 for each month, or portion thereof, from the
28-42 last day of the month following the period for which the payment
28-43 would have been made had the partial abatement not been approved
28-44 until the date of payment of the tax.
28-45 8. A county treasurer:
29-1 (a) Shall deposit any money that he receives pursuant to
29-2 subsection 7 in one or more of the funds established by a local
29-3 government of the county pursuant to NRS 354.6113 or 354.6115;
29-4 and
29-5 (b) May use the money deposited pursuant to paragraph (a) only
29-6 for the purposes authorized by NRS 354.6113 and 354.6115.
29-7 9. The Commission on Economic Development:
29-8 (a) Shall adopt regulations relating to:
29-9 (1) The minimum level of benefits that a business must
29-10 provide to its employees if the business is going to use benefits paid
29-11 to employees as a basis to qualify for a partial abatement; and
29-12 (2) The notice that must be provided pursuant to subsection
29-13 4.
29-14 (b) May adopt such other regulations as the Commission on
29-15 Economic Development determines to be necessary to carry out the
29-16 provisions of this section.
29-17 10. The Nevada Tax Commission:
29-18 (a) Shall adopt regulations regarding:
29-19 (1) The capital investment that a new business must make to
29-20 meet the requirement set forth in paragraph (d) or (e) of subsection
29-21 2; and
29-22 (2) Any security that a business is required to post to qualify
29-23 for a partial abatement pursuant to this section.
29-24 (b) May adopt such other regulations as the Nevada Tax
29-25 Commission determines to be necessary to carry out the provisions
29-26 of this section.
29-27 11. An applicant for an abatement who is aggrieved by a final
29-28 decision of the Commission on Economic Development may
29-29 petition for judicial review in the manner provided in chapter 233B
29-30 of NRS.
29-31 Sec. 75. NRS 360A.020 is hereby amended to read as follows:
29-32 360A.020 The Department shall adopt [such] :
29-33 1. Such regulations as are necessary to carry out the provisions
29-34 of this chapter.
29-35 2. Regulations providing for:
29-36 (a) The electronic submission of returns to the Department;
29-37 and
29-38 (b) The payment to the Department of any amount required to
29-39 be paid pursuant to this chapter or chapter 365, 366 or 373 of
29-40 NRS, or NRS 590.120 or 590.840 through the use of credit cards,
29-41 debit cards and electronic transfers of money.
29-42 Sec. 76. NRS 364A.130 is hereby amended to read as follows:
29-43 364A.130 1. Except as otherwise provided in subsection [6,]
29-44 8, a person shall not conduct a business in this state unless he has a
29-45 business license issued by the Department.
30-1 2. [The] An application for a business license must:
30-2 (a) Be made upon a form prescribed by the Department;
30-3 (b) Set forth the name under which the applicant transacts or
30-4 intends to transact business and the location of his place or places of
30-5 business;
30-6 (c) Declare the estimated number of employees for the previous
30-7 calendar quarter;
30-8 (d) Be accompanied by a fee of [$25;] $75; and
30-9 (e) Include any other information that the Department deems
30-10 necessary.
30-11 3. The application must be signed by:
30-12 (a) The owner, if the business is owned by a natural person;
30-13 (b) A member or partner, if the business is owned by an
30-14 association or partnership; or
30-15 (c) An officer or some other person specifically authorized to
30-16 sign the application, if the business is owned by a corporation.
30-17 4. If the application is signed pursuant to paragraph (c) of
30-18 subsection 3, written evidence of the signer’s authority must be
30-19 attached to the application.
30-20 5. A person who has been issued a business license by the
30-21 Department shall submit a fee of $75 to the Department on or
30-22 before the last day of the month in which the anniversary date of
30-23 issuance of the business license occurs in each year, unless the
30-24 person submits a written statement to the Department, at least 10
30-25 days before the anniversary date, indicating that the person will
30-26 not be conducting business in this state after the anniversary date.
30-27 6. The business license required to be obtained pursuant to
30-28 this section is in addition to any license to conduct business that
30-29 must be obtained from the local jurisdiction in which the business
30-30 is being conducted.
30-31 7. For the purposes of this chapter, a person shall be deemed to
30-32 conduct a business in this state if a business for which the person is
30-33 responsible:
30-34 (a) Is [incorporated] organized pursuant to [chapter 78 or 78A]
30-35 title 7 of NRS[;] , other than a business organized pursuant to
30-36 chapter 82 or 84 of NRS;
30-37 (b) Has an office or other base of operations in this state; or
30-38 (c) Pays wages or other remuneration to a natural person who
30-39 performs in this state any of the duties for which he is paid.
30-40 [6.] 8. A person who takes part in a trade show or convention
30-41 held in this state for a purpose related to the conduct of a business is
30-42 not required to obtain a business license specifically for that event.
30-43 Sec. 77. NRS 369.174 is hereby amended to read as follows:
30-44 369.174 Each month, the State Controller shall transfer to the
30-45 Tax on Liquor Program Account in the State General Fund, from the
31-1 tax on liquor containing more than 22 percent of alcohol by volume,
31-2 the portion of the tax which exceeds [$1.90] $3.45 per wine gallon.
31-3 Sec. 78. NRS 369.330 is hereby amended to read as follows:
31-4 369.330 Except as otherwise provided in this chapter, an excise
31-5 tax is hereby levied and must be collected respecting all liquor and
31-6 upon the privilege of importing, possessing, storing or selling liquor,
31-7 according to the following rates and classifications:
31-8 1. On liquor containing more than 22 percent of alcohol by
31-9 volume, [$2.05] $3.60 per wine gallon or proportionate part thereof.
31-10 2. On liquor containing more than 14 percent up to and
31-11 including 22 percent of alcohol by volume, [75 cents] $1.30 per
31-12 wine gallon or proportionate part thereof.
31-13 3. On liquor containing from one-half of 1 percent up to and
31-14 including 14 percent of alcohol by volume, [40] 70 cents per wine
31-15 gallon or proportionate part thereof.
31-16 4. On all malt beverage liquor brewed or fermented and bottled
31-17 in or outside this state, [9] 16 cents per gallon.
31-18 Sec. 79. NRS 369.370 is hereby amended to read as follows:
31-19 369.370 1. For the privilege of importing, possessing, storing
31-20 or selling liquors, all licensed importers and manufacturers of liquor
31-21 in this state shall pay the excise tax imposed and established by this
31-22 chapter.
31-23 2. If, after the tax is paid on any such liquor, satisfactory
31-24 evidence is presented to the Department that the imports have been
31-25 actually exported and sold outside this state in a manner not in
31-26 conflict with the law of the place of sale, the Department shall direct
31-27 that a refund or credit of the tax so paid be made to the taxpayer.
31-28 The taxpayer shall report all such exports and imports, and pay the
31-29 tax on the imports monthly, on forms and subject to regulations
31-30 prescribed by the Department.
31-31 3. The excise tax imposed by this chapter is due on or before
31-32 the 20th day of the following month. If all such taxes are paid on or
31-33 before the 15th day of the following month, a discount in the
31-34 amount of [3] 0.5 percent of the tax must be allowed to the taxpayer.
31-35 The Department may, for good cause, extend for not more than 15
31-36 days after the date the tax is due the time for paying the tax if a
31-37 request for such an extension of time is received by the Department
31-38 on or before the date the tax was due. If such an extension is
31-39 granted, interest accrues from the original date the tax was due.
31-40 4. The Department shall allow refunds or credits on any
31-41 shipments lost, stolen or damaged in transit, or damaged or spoiled
31-42 on the premises, may require all claims in connection therewith to
31-43 be sworn to and may make ratable tax adjustments, credits or
31-44 refunds to effectuate the purposes of this chapter.
32-1 Sec. 80. NRS 370.165 is hereby amended to read as follows:
32-2 370.165 There is hereby levied a tax upon the purchase or
32-3 possession of cigarettes by a consumer in the State of Nevada at the
32-4 rate of [17.5] 40 mills per cigarette. The tax may be represented and
32-5 precollected by the affixing of a revenue stamp or other approved
32-6 evidence of payment to each package, packet or container in which
32-7 cigarettes are sold. The tax must be precollected by the wholesale or
32-8 retail dealer, and must be recovered from the consumer by adding
32-9 the amount of the tax to the selling price. Each person who sells
32-10 cigarettes at retail shall prominently display on his premises a notice
32-11 that the tax is included in the selling price and is payable under the
32-12 provisions of this chapter.
32-13 Sec. 80.5. NRS 370.165 is hereby amended to read as follows:
32-14 370.165 There is hereby levied a tax upon the purchase or
32-15 possession of cigarettes by a consumer in the State of Nevada at the
32-16 rate of [40] 42.5 mills per cigarette. The tax may be represented and
32-17 precollected by the affixing of a revenue stamp or other approved
32-18 evidence of payment to each package, packet or container in which
32-19 cigarettes are sold. The tax must be precollected by the wholesale or
32-20 retail dealer, and must be recovered from the consumer by adding
32-21 the amount of the tax to the selling price. Each person who sells
32-22 cigarettes at retail shall prominently display on his premises a notice
32-23 that the tax is included in the selling price and is payable under the
32-24 provisions of this chapter.
32-25 Sec. 81. NRS 370.220 is hereby amended to read as follows:
32-26 370.220 In the sale of any cigarette revenue stamps or any
32-27 metered machine settings to a licensed cigarette dealer, the
32-28 Department and its agents shall allow the purchaser a discount of [3]
32-29 0.5 percent against the amount of excise tax otherwise due for the
32-30 services rendered in affixing cigarette revenue stamps or metered
32-31 machine impressions to the cigarette packages.
32-32 Sec. 82. NRS 370.260 is hereby amended to read as follows:
32-33 370.260 1. All taxes and license fees imposed by the
32-34 provisions of NRS 370.001 to 370.430, inclusive, less any refunds
32-35 granted as provided by law, must be paid to the Department in the
32-36 form of remittances payable to the Department.
32-37 2. The Department shall:
32-38 (a) As compensation to the State for the costs of collecting the
32-39 taxes and license fees, transmit each month the sum the Legislature
32-40 specifies from the remittances made to it pursuant to subsection 1
32-41 during the preceding month to the State Treasurer for deposit to the
32-42 credit of the Department. The deposited money must be expended
32-43 by the Department in accordance with its work program.
32-44 (b) From the remittances made to it pursuant to subsection 1
32-45 during the preceding month, less the amount transmitted pursuant to
33-1 paragraph (a), transmit each month the portion of the tax which is
33-2 equivalent to [12.5] 35 mills per cigarette to the State Treasurer for
33-3 deposit to the credit of the Account for the Tax on Cigarettes in the
33-4 State General Fund.
33-5 (c) Transmit the balance of the payments each month to the
33-6 State Treasurer for deposit in the Local Government Tax
33-7 Distribution Account created by NRS 360.660.
33-8 (d) Report to the State Controller monthly the amount of
33-9 collections.
33-10 3. The money deposited pursuant to paragraph (c) of
33-11 subsection 2 in the Local Government Tax Distribution Account is
33-12 hereby appropriated to Carson City andto each of the counties in
33-13 proportion to their respective populations and must be credited to
33-14 the respective accounts of Carson City and each county.
33-15 Sec. 82.5. NRS 370.260 is hereby amended to read as follows:
33-16 370.260 1. All taxes and license fees imposed by the
33-17 provisions of NRS 370.001 to 370.430, inclusive, less any refunds
33-18 granted as provided by law, must be paid to the Department in the
33-19 form of remittances payable to the Department.
33-20 2. The Department shall:
33-21 (a) As compensation to the State for the costs of collecting the
33-22 taxes and license fees, transmit each month the sum the Legislature
33-23 specifies from the remittances made to it pursuant to subsection 1
33-24 during the preceding month to the State Treasurer for deposit to the
33-25 credit of the Department. The deposited money must be expended
33-26 by the Department in accordance with its work program.
33-27 (b) From the remittances made to it pursuant to subsection 1
33-28 during the preceding month, less the amount transmitted pursuant to
33-29 paragraph (a), transmit each month the portion of the tax which is
33-30 equivalent to [35] 37.5 mills per cigarette to the State Treasurer for
33-31 deposit to the credit of the Account for the Tax on Cigarettes in the
33-32 State General Fund.
33-33 (c) Transmit the balance of the payments each month to the
33-34 State Treasurer for deposit in the Local Government Tax
33-35 Distribution Account created by NRS 360.660.
33-36 (d) Report to the State Controller monthly the amount of
33-37 collections.
33-38 3. The money deposited pursuant to paragraph (c) of
33-39 subsection 2 in the Local Government Tax Distribution Account is
33-40 hereby appropriated to Carson City andto each of the counties in
33-41 proportion to their respective populations and must be credited to
33-42 the respective accounts of Carson City and each county.
34-1 Sec. 83. NRS 370.350 is hereby amended to read as follows:
34-2 370.350 1. Except as otherwise provided in subsection 3, a
34-3 tax is hereby levied and imposed upon the use of cigarettes in this
34-4 state.
34-5 2. The amount of the use tax is [17.5] 40 mills per cigarette.
34-6 3. The use tax does not apply where:
34-7 (a) Nevada cigarette revenue stamps have been affixed to
34-8 cigarette packages as required by law.
34-9 (b) Tax exemption is provided for in this chapter.
34-10 Sec. 83.5. NRS 370.350 is hereby amended to read as follows:
34-11 370.350 1. Except as otherwise provided in subsection 3, a
34-12 tax is hereby levied and imposed upon the use of cigarettes in this
34-13 state.
34-14 2. The amount of the use tax is [40] 42.5 mills per cigarette.
34-15 3. The use tax does not apply where:
34-16 (a) Nevada cigarette revenue stamps have been affixed to
34-17 cigarette packages as required by law.
34-18 (b) Tax exemption is provided for in this chapter.
34-19 Sec. 84. NRS 370.450 is hereby amended to read as follows:
34-20 370.450 1. Except as otherwise provided in subsection 2,
34-21 there is hereby imposed upon the purchase or possession of products
34-22 made from tobacco, other than cigarettes, by a customer in this state
34-23 a tax of 30 percent of the wholesale price of those products.
34-24 2. The provisions of subsection 1 do not apply to those
34-25 products which are:
34-26 (a) Shipped out of the State for sale and use outside the State; or
34-27 (b) Displayed or exhibited at a trade show, convention or other
34-28 exhibition in this state by a manufacturer or wholesale dealer who is
34-29 not licensed in this state.
34-30 3. This tax must be collected and paid by the wholesale dealer
34-31 to the Department, in accordance with the provisions of NRS
34-32 370.465, after the sale or distribution of those products by the
34-33 wholesale dealer. The wholesale dealer is entitled to retain [2] 0.5
34-34 percent of the taxes collected to cover the costs of collecting and
34-35 administering the taxes[.] if the taxes are paid in accordance with
34-36 the provisions of NRS 370.465.
34-37 4. Any wholesale dealer who sells or distributes any of those
34-38 products without paying the tax provided for by this section is guilty
34-39 of a misdemeanor.
34-40 Sec. 85. NRS 370.490 is hereby amended to read as follows:
34-41 370.490 1. The Department shall allow a credit of 30 percent
34-42 of the wholesale price, less a discount of [2] 0.5 percent for the
34-43 services rendered in collecting the tax, for products made from
34-44 tobacco, other than cigarettes, upon which the tax has been paid
34-45 pursuant to NRS 370.450 and that may no longer be sold. If the
35-1 products have been purchased and delivered, a credit memo of the
35-2 manufacturer is required for proof of returned merchandise.
35-3 2. A credit must also be granted for any products made from
35-4 tobacco, other than cigarettes, shipped from this state and destined
35-5 for retail sale and consumption outside the State on which the tax
35-6 has previously been paid. A duplicate or copy of the invoice is
35-7 required for proof of the sale outside the State.
35-8 3. A wholesale dealer may claim a credit by filing with the
35-9 Department the proof required by this section. The claim must be
35-10 made on a form prescribed by the Department.
35-11 Sec. 86. NRS 372.130 is hereby amended to read as follows:
35-12 372.130 At the time of making an application, the applicant
35-13 must pay to the Department a permit fee of [$1] $5 for each permit.
35-14 Sec. 87. NRS 372.140 is hereby amended to read as follows:
35-15 372.140 A seller whose permit has been previously suspended
35-16 or revoked must pay the Department a fee of [$1] $5 for the renewal
35-17 or issuance of a permit.
35-18 Sec. 88. NRS 372.220 is hereby amended to read as follows:
35-19 372.220 1. Every retailer who sells tangible personal
35-20 property for storage, use or other consumption in this state shall
35-21 register with the Department and give:
35-22 [1.] (a) The name and address of all agents operating in this
35-23 state.
35-24 [2.] (b) The location of all distribution or sales houses or offices
35-25 or other places of business in this state.
35-26 [3.] (c) Such other information as the Department may require.
35-27 2. Every business that purchases tangible personal property
35-28 for storage, use or other consumption in this state shall, at the
35-29 time the business obtains a business license pursuant to NRS
35-30 364A.130, register with the Department on a form prescribed by
35-31 the Department. As used in this section, “business” has the
35-32 meaning ascribed to it in NRS 364A.020.
35-33 Sec. 89. NRS 372.220 is hereby amended to read as follows:
35-34 372.220 1. Every retailer who sells tangible personal
35-35 property for storage, use or other consumption in this state shall
35-36 register with the Department and give:
35-37 (a) The name and address of all agents operating in this state.
35-38 (b) The location of all distribution or sales houses or offices or
35-39 other places of business in this state.
35-40 (c) Such other information as the Department may require.
35-41 2. Every business that purchases tangible personal property for
35-42 storage, use or other consumption in this state shall, at the time the
35-43 business obtains a business license pursuant to [NRS 364A.130,]
35-44 section 66 of this act, register with the Department on a form
35-45 prescribed by the Department. As used in this section, “business”
36-1 has the meaning ascribed to it in [NRS 364A.020.] section 62 of this
36-2 act.
36-3 Sec. 90. NRS 372.370 is hereby amended to read as follows:
36-4 372.370 [The taxpayer shall] If the taxes imposed by this
36-5 chapter are paid in accordance with NRS 372.355, the taxpayer
36-6 may deduct and withhold from the taxes otherwise due from him
36-7 [1.25] 0.5 percent of [it] those taxes to reimburse himself for the
36-8 cost of collecting the tax.
36-9 Sec. 91. NRS 374.135 is hereby amended to read as follows:
36-10 374.135 At the time of making an application, the applicant
36-11 shall pay to the Department a permit fee of [$1] $5 for each permit.
36-12 Sec. 92. NRS 374.145 is hereby amended to read as follows:
36-13 374.145 A seller whose permit has been previously suspended
36-14 or revoked shall pay the Department a fee of [$1] $5 for the renewal
36-15 or issuance of a permit.
36-16 Sec. 93. NRS 374.375 is hereby amended to read as follows:
36-17 374.375 [The taxpayer shall] If the taxes imposed by this
36-18 chapter are paid in accordance with NRS 374.360, the taxpayer
36-19 may deduct and withhold from the taxes otherwise due from him
36-20 [1.25] 0.5 percent thereof to reimburse himself for the cost of
36-21 collecting the tax.
36-22 Sec. 94. Chapter 375 of NRS is hereby amended by adding
36-23 thereto the provisions set forth as sections 95 and 96 of this act.
36-24 Sec. 95. 1. In addition to all other taxes imposed on
36-25 transfers of real property, a tax, at the rate of $1.35 on each $500
36-26 of value or fraction thereof, is hereby imposed on each deed by
36-27 which any lands, tenements or other realty is granted, assigned,
36-28 transferred or otherwise conveyed to, or vested in, another person,
36-29 if the consideration or value of the interest or property conveyed
36-30 exceeds $100.
36-31 2. The amount of the tax must be computed on the basis of
36-32 the value of the transferred property as declared pursuant to NRS
36-33 375.060.
36-34 3. The county recorder of each county shall collect the tax in
36-35 the manner provided in NRS 375.030, except that the amount
36-36 collected must be transmitted to the State Controller for deposit in
36-37 the State General Fund within 30 days after the end of calendar
36-38 quarter during which the tax was collected.
36-39 4. The county recorder of a county:
36-40 (a) Whose population is 100,000 or more may deduct and
36-41 withhold from the taxes collected 0.2 percent of those taxes to
36-42 reimburse the county for the cost of collecting the tax.
36-43 (b) Whose population is less than 100,000 may deduct and
36-44 withhold from the taxes collected 1 percent of those taxes to
36-45 reimburse the county for the cost of collecting the tax.
37-1 Sec. 96. 1. The Department shall, to ensure that the tax
37-2 imposed by section 95 of this act is collected fairly and equitably in
37-3 all counties, coordinate the collection and administration of that
37-4 tax. For this purpose, the Department may conduct such audits of
37-5 the records of the various counties as are necessary to carry out
37-6 the provisions of section 95 of this act.
37-7 2. When requested, the Department shall render assistance to
37-8 the county recorder of a county whose population is less than
37-9 30,000 relating to the imposition and collection of the tax imposed
37-10 by section 95 of this act.
37-11 3. The Department is not entitled to receive any fee for
37-12 rendering any assistance pursuant to subsection 2.
37-13 Sec. 97. NRS 375.018 is hereby amended to read as follows:
37-14 375.018 With regard to the administration of [the real property
37-15 transfer tax,] any tax imposed by this chapter, the county recorder
37-16 shall apply the following principles:
37-17 1. Forms, instructions and regulations governing the
37-18 computation of the amount of tax due must be brief and easily
37-19 understood.
37-20 2. In cases where another authority, such as the United States
37-21 or this state, also imposes a tax upon the same property or revenue,
37-22 the mechanism for collecting the tax imposed by the county must be
37-23 as nearly compatible with the collection of the other taxes as is
37-24 feasible.
37-25 3. Unless a change is made necessary by statute or to preserve
37-26 compatibility with a tax imposed by another authority, the forms,
37-27 instructions and regulations must remain the same from year to year,
37-28 to make the taxpayer’s liability as predictable as is feasible.
37-29 4. Exemptions or waivers, where permitted by statute, must be
37-30 granted:
37-31 (a) Equitably among eligible taxpayers; and
37-32 (b) As sparingly as is consistent with the legislative intent, to
37-33 retain the broadest feasible base for the tax.
37-34 Sec. 98. NRS 375.030 is hereby amended to read as follows:
37-35 375.030 1. If any deed evidencing a transfer of title subject to
37-36 the tax imposed by NRS 375.020 [and, if applicable, NRS 375.025,]
37-37 is offered for recordation, the county recorder shall compute the
37-38 amount of the tax due and shall collect that amount before
37-39 acceptance of the deed for recordation.
37-40 2. The buyer and seller are jointly and severally liable for the
37-41 payment of the taxes imposed by NRS 375.020 [and 375.025] and
37-42 any penalties and interest imposed pursuant to subsection 3. The
37-43 escrow holder is not liable for the payment of the taxes imposed by
37-44 NRS 375.020 [and 375.025] or any penalties or interest imposed
37-45 pursuant to subsection 3.
38-1 3. If after recordation of the deed, the county recorder
38-2 disallows an exemption that was claimed at the time the deed was
38-3 recorded or through audit or otherwise determines that an additional
38-4 amount of tax is due, the county recorder shall promptly notify the
38-5 person who requested the recording of the deed and the buyer and
38-6 seller of the additional amount of tax due. If the additional amount
38-7 of tax is not paid within 30 days after the date the buyer and seller
38-8 are notified, the county recorder shall impose a penalty of 10
38-9 percent of the additional amount due in addition to interest at the
38-10 rate of 1 percent per month, or portion thereof, of the additional
38-11 amount due calculated from the date of the original recordation of
38-12 the deed on which the additional amount is due through the date on
38-13 which the additional amount due, penalty and interest are paid to the
38-14 county recorder.
38-15 4. This section does not prohibit a buyer and seller from
38-16 agreeing by contract or otherwise that one party or the other will be
38-17 responsible for the payment of the tax due pursuant to this chapter,
38-18 but such an agreement does not affect the ability of the county
38-19 recorder to collect the tax and any penalties and interest from either
38-20 the buyer or the seller.
38-21 Sec. 99. NRS 375.030 is hereby amended to read as follows:
38-22 375.030 1. If any deed evidencing a transfer of title subject to
38-23 the tax imposed by NRS 375.020 and section 95 of this act is
38-24 offered for recordation, the county recorder shall compute the
38-25 amount of the tax due and shall collect that amount before
38-26 acceptance of the deed for recordation.
38-27 2. The buyer and seller are jointly and severally liable for the
38-28 payment of the taxes imposed by NRS 375.020 and section 95 of
38-29 this act and any penalties and interest imposed pursuant to
38-30 subsection 3. The escrow holder is not liable for the payment of the
38-31 taxes imposed by NRS 375.020 and section 95 of this act or any
38-32 penalties or interest imposed pursuant to subsection 3.
38-33 3. If after recordation of the deed, the county recorder
38-34 disallows an exemption that was claimed at the time the deed was
38-35 recorded or through audit or otherwise determines that an additional
38-36 amount of tax is due, the county recorder shall promptly notify the
38-37 person who requested the recording of the deed and the buyer and
38-38 seller of the additional amount of tax due. If the additional amount
38-39 of tax is not paid within 30 days after the date the buyer and seller
38-40 are notified, the county recorder shall impose a penalty of 10
38-41 percent of the additional amount due in addition to interest at the
38-42 rate of 1 percent per month, or portion thereof, of the additional
38-43 amount due calculated from the date of the original recordation of
38-44 the deed on which the additional amount is due through the date on
39-1 which the additional amount due, penalty and interest are paid to the
39-2 county recorder.
39-3 4. This section does not prohibit a buyer and seller from
39-4 agreeing by contract or otherwise that one party or the other will be
39-5 responsible for the payment of the tax due pursuant to this chapter,
39-6 but such an agreement does not affect the ability of the county
39-7 recorder to collect the tax and any penalties and interesgt from either
39-8 the buyer or the seller.
39-9 Sec. 100. NRS 375.070 is hereby amended to read as follows:
39-10 375.070 1. The county recorder shall transmit the proceeds of
39-11 the [real property transfer] tax imposed by NRS 375.020 at the end
39-12 of each quarter in the following manner:
39-13 (a) An amount equal to that portion of the proceeds which is
39-14 equivalent to 10 cents for each $500 of value or fraction thereof
39-15 must be transmitted to the State Controller who shall deposit that
39-16 amount in the Account for Low-Income Housing created pursuant to
39-17 NRS 319.500.
39-18 (b) In a county whose population is more than 400,000, an
39-19 amount equal to that portion of the proceeds which is equivalent to
39-20 60 cents for each $500 of value or fraction thereof must be
39-21 transmitted to the county treasurer for deposit in the county school
39-22 district’s fund for capital projects established pursuant to NRS
39-23 387.328, to be held and expended in the same manner as other
39-24 money deposited in that fund.
39-25 (c) The remaining proceeds must be transmitted to the State
39-26 Controller for deposit in the Local Government Tax Distribution
39-27 Account created by NRS 360.660 for credit to the respective
39-28 accounts of Carson City and each county.
39-29 2. In addition to any other authorized use of the proceeds it
39-30 receives pursuant to subsection 1, a county or city may use the
39-31 proceeds to pay expenses related to or incurred for the development
39-32 of affordable housing for families whose income does not exceed 80
39-33 percent of the median income for families residing in the same
39-34 county, as that percentage is defined by the United States
39-35 Department of Housing and Urban Development. A county or city
39-36 that uses the proceeds in that manner must give priority to the
39-37 development of affordable housing for persons who are disabled or
39-38 elderly.
39-39 3. The expenses authorized by subsection 2 include, but are not
39-40 limited to:
39-41 (a) The costs to acquire land and developmental rights;
39-42 (b) Related predevelopment expenses;
39-43 (c) The costs to develop the land, including the payment of
39-44 related rebates;
40-1 (d) Contributions toward down payments made for the purchase
40-2 of affordable housing; and
40-3 (e) The creation of related trust funds.
40-4 Sec. 101. NRS 375.090 is hereby amended to read as follows:
40-5 375.090 The tax imposed by NRS 375.020 [and 375.025] does
40-6 not apply to:
40-7 1. A mere change in identity, form or place of organization,
40-8 such as a transfer between a corporation and its parent corporation, a
40-9 subsidiary or an affiliated corporation if the affiliated corporation
40-10 has identical common ownership.
40-11 2. A transfer of title to the United States, any territory or state
40-12 or any agency, department, instrumentality or political subdivision
40-13 thereof.
40-14 3. A transfer of title recognizing the true status of ownership of
40-15 the real property.
40-16 4. A transfer of title without consideration from one joint
40-17 tenant or tenant in common to one or more remaining joint tenants
40-18 or tenants in common.
40-19 5. A transfer of title to community property without
40-20 consideration when held in the name of one spouse to both spouses
40-21 as joint tenants or tenants in common, or as community property.
40-22 6. A transfer of title between spouses, including gifts.
40-23 7. A transfer of title between spouses to effect a property
40-24 settlement agreement or between former spouses in compliance with
40-25 a decree of divorce.
40-26 8. A transfer of title to or from a trust, if the transfer is made
40-27 without consideration, and is made to or from:
40-28 (a) The trustor of the trust;
40-29 (b) The trustor’s legal representative; or
40-30 (c) A person related to the trustor in the first degree of
40-31 consanguinity.
40-32 As used in this subsection, “legal representative” has the meaning
40-33 ascribed to it in NRS 167.020.
40-34 9. Transfers, assignments or conveyances of unpatented mines
40-35 or mining claims.
40-36 10. A transfer, assignment or other conveyance of real property
40-37 to a corporation or other business organization if the person
40-38 conveying the property owns 100 percent of the corporation or
40-39 organization to which the conveyance is made.
40-40 11. A transfer, assignment or other conveyance of real property
40-41 if the owner of the property is related to the person to whom it is
40-42 conveyed within the first degree of consanguinity.
40-43 12. The making, delivery or filing of conveyances of real
40-44 property to make effective any plan of reorganization or adjustment:
41-1 (a) Confirmed under the Bankruptcy Act, as amended, 11 U.S.C.
41-2 §§ 101 et seq.;
41-3 (b) Approved in an equity receivership proceeding involving a
41-4 railroad, as defined in the Bankruptcy Act; or
41-5 (c) Approved in an equity receivership proceeding involving a
41-6 corporation, as defined in the Bankruptcy Act,
41-7 if the making, delivery or filing of instruments of transfer or
41-8 conveyance occurs within 5 years after the date of the confirmation,
41-9 approval or change.
41-10 13. The making or delivery of conveyances of real property to
41-11 make effective any order of the Securities and Exchange
41-12 Commission if:
41-13 (a) The order of the Securities and Exchange Commission in
41-14 obedience to which the transfer or conveyance is made recites that
41-15 the transfer or conveyance is necessary or appropriate to effectuate
41-16 the provisions of section 11 of the Public Utility Holding Company
41-17 Act of 1935, 15 U.S.C. § 79k;
41-18 (b) The order specifies and itemizes the property which is
41-19 ordered to be transferred or conveyed; and
41-20 (c) The transfer or conveyance is made in obedience to the
41-21 order.
41-22 14. A transfer to an educational foundation. As used in this
41-23 subsection, “educational foundation” has the meaning ascribed to it
41-24 in subsection 3 of NRS 388.750.
41-25 15. A transfer to a university foundation. As used in this
41-26 subsection, “university foundation” has the meaning ascribed to it in
41-27 subsection 3 of NRS 396.405.
41-28 16. A transfer, assignment or other conveyance of real property
41-29 to a corporation sole from another corporation sole. As used in this
41-30 subsection, “corporation sole” means a corporation which is
41-31 organized pursuant to the provisions of chapter 84 of NRS.
41-32 Sec. 102. NRS 375.090 is hereby amended to read as follows:
41-33 375.090 The [tax] taxes imposed by NRS 375.020 [does] and
41-34 section 95 of this act do not apply to:
41-35 1. A mere change in [identity, form or place of organization,
41-36 such as a transfer between a corporation and its parent corporation, a
41-37 subsidiary or an affiliated corporation if the affiliated corporation
41-38 has identical common ownership.] the name of the owner of the
41-39 property without a change in the ownership interest of the
41-40 property.
41-41 2. A transfer of title to the United States, any territory or state
41-42 or any agency, department, instrumentality or political subdivision
41-43 thereof.
41-44 3. A transfer of title recognizing the true status of ownership of
41-45 the real property.
42-1 4. A transfer of title without consideration from one joint
42-2 tenant or tenant in common to one or more remaining joint tenants
42-3 or tenants in common.
42-4 5. [A transfer of title to community property without
42-5 consideration when held in the name of one spouse to both spouses
42-6 as joint tenants or tenants in common, or as community property.
42-7 6.] A transfer of title between spouses, including gifts [.
42-8 7. A transfer of title between spouses] , or to effect a property
42-9 settlement agreement or between former spouses in compliance with
42-10 a decree of divorce.
42-11 [8.] 6. A transfer of title to or from a trust [, if the transfer is
42-12 made] without consideration [, and is made to or from:
42-13 (a) The trustor of the trust;
42-14 (b) The trustor’s legal representative; or
42-15 (c) A person related to the trustor in the first degree of
42-16 consanguinity.
42-17 As used in this subsection, “legal representative” has the meaning
42-18 ascribed to it in NRS 167.020.
42-19 9.] if a certificate of trust is presented at the time of transfer.
42-20 7. Transfers, assignments or conveyances of unpatented mines
42-21 or mining claims.
42-22 [10. A transfer, assignment or other conveyance of real
42-23 property to a corporation or other business organization if the person
42-24 conveying the property owns 100 percent of the corporation or
42-25 organization to which the conveyance is made.
42-26 11.] 8. A transfer, assignment or other conveyance of real
42-27 property if the owner of the property is related to the person to
42-28 whom it is conveyed within the first degree of consanguinity.
42-29 [12.] 9. The making, delivery or filing of conveyances of real
42-30 property to make effective any plan of reorganization or adjustment:
42-31 (a) Confirmed under the Bankruptcy Act, as amended, 11 U.S.C.
42-32 §§ 101 et seq.;
42-33 (b) Approved in an equity receivership proceeding involving a
42-34 railroad, as defined in the Bankruptcy Act; or
42-35 (c) Approved in an equity receivership proceeding involving a
42-36 corporation, as defined in the Bankruptcy Act,
42-37 if the making, delivery or filing of instruments of transfer or
42-38 conveyance occurs within 5 years after the date of the confirmation,
42-39 approval or change.
42-40 [13.] 10. The making or delivery of conveyances of real
42-41 property to make effective any order of the Securities and Exchange
42-42 Commission if:
42-43 (a) The order of the Securities and Exchange Commission in
42-44 obedience to which the transfer or conveyance is made recites that
42-45 the transfer or conveyance is necessary or appropriate to effectuate
43-1 the provisions of section 11 of the Public Utility Holding Company
43-2 Act of 1935, 15 U.S.C. § 79k;
43-3 (b) The order specifies and itemizes the property which is
43-4 ordered to be transferred or conveyed; and
43-5 (c) The transfer or conveyance is made in obedience to the
43-6 order.
43-7 [14. A transfer to an educational foundation. As used in this
43-8 subsection, “educational foundation” has the meaning ascribed to it
43-9 in subsection 3 of NRS 388.750.
43-10 15. A transfer to a university foundation. As used in this
43-11 subsection, “university foundation” has the meaning ascribed to it in
43-12 subsection 3 of NRS 396.405.
43-13 16. A transfer, assignment or other conveyance of real property
43-14 to a corporation sole from another corporation sole. As used in this
43-15 subsection, “corporation sole” means a corporation which is
43-16 organized pursuant to the provisions of chapter 84 of NRS.]
43-17 Sec. 103. NRS 375.120 is hereby amended to read as follows:
43-18 375.120 The county recorder shall:
43-19 1. Conduct and apply audits and other procedures for
43-20 enforcement as uniformly as is feasible.
43-21 2. Collect [real property transfer] any tax that is due pursuant
43-22 to the provisions of this chapter in an equitable manner, so that
43-23 every taxpayer pays the full amount imposed by law.
43-24 Sec. 104. NRS 375.130 is hereby amended to read as follows:
43-25 375.130 1. The county recorder may audit all records relating
43-26 to the collection and calculation of [the real property transfer tax.]
43-27 any tax imposed by this chapter. If the county recorder deems it
43-28 necessary to conduct an audit, the audit must be completed within 3
43-29 years after the date of the original recording of the document that
43-30 evidences the transfer of property for which the tax was imposed.
43-31 2. The county recorder may issue subpoenas to require the
43-32 production of documents necessary for him to determine the amount
43-33 of [real property transfer] the tax due pursuant to this chapter or to
43-34 determine whether a person qualifies for an exemption from taxes
43-35 pursuant to this chapter. The county recorder may have the
43-36 subpoenas served, and upon application of the district attorney, to
43-37 any court of competent jurisdiction, enforced in the manner
43-38 provided by law for the service and enforcement of subpoenas in a
43-39 civil action.
43-40 Sec. 105. NRS 375.160 is hereby amended to read as follows:
43-41 375.160 1. If any [real property transfer] tax imposed
43-42 pursuant to this chapter is not paid when due, the county may,
43-43 within 3 years after the date that the tax was due, record a certificate
43-44 in the office of the county recorder which states:
44-1 (a) The amount of the [real property transfer] tax and any
44-2 interest or penalties due;
44-3 (b) The name and address of the person who is liable for the
44-4 amount due as they appear on the records of the county; and
44-5 (c) That the county recorder has complied with all procedures
44-6 required by law for determining the amount due.
44-7 2. From the time of the recording of the certificate, the amount
44-8 due, including interest and penalties, constitutes:
44-9 (a) A lien upon the real property for which the tax was due if the
44-10 person who owes the tax still owns the property; or
44-11 (b) A demand for payment if the property has been sold or
44-12 otherwise transferred to another person.
44-13 3. The lien has the effect and priority of a judgment lien and
44-14 continues for 5 years after the time of the recording of the certificate
44-15 unless sooner released or otherwise discharged.
44-16 4. Within 5 years after the date of recording the certificate or
44-17 within 5 years after the date of the last extension of the lien pursuant
44-18 to this subsection, the lien may be extended by recording a new
44-19 certificate in the office of the county recorder. From the time of
44-20 recording the new certificate, the lien is extended for 5 years, unless
44-21 sooner released or otherwise discharged.
44-22 Sec. 106. NRS 375.170 is hereby amended to read as follows:
44-23 375.170 1. If a person is delinquent in the payment of [the
44-24 real property transfer] any tax imposed by this chapter or has not
44-25 paid the amount of a deficiency determination, the county may bring
44-26 an action in a court of this state, a court of any other state or a court
44-27 of the United States that has competent jurisdiction to collect the
44-28 delinquent or deficient amount, penalties and interest. The action:
44-29 (a) May not be brought if the decision that the payment is
44-30 delinquent or that there is a deficiency determination is on appeal to
44-31 a hearing officer pursuant to NRS 375.320.
44-32 (b) Must be brought not later than 3 years after the payment
44-33 became delinquent or the determination became final.
44-34 2. The district attorney shall prosecute the action. The
44-35 provisions of the Nevada Revised Statutes, Nevada Rules of Civil
44-36 Procedure and Nevada Rules of Appellate Procedure relating to
44-37 service of summons, pleadings, proofs, trials and appeals are
44-38 applicable to the proceedings. In the action, a writ of attachment
44-39 may issue. A bond or affidavit is not required before an attachment
44-40 may be issued.
44-41 3. In an action, a certificate by the county recorder showing the
44-42 delinquency is prima facie evidence of:
44-43 (a) The determination of the tax or the amount of the tax;
44-44 (b) The delinquency of the amounts; and
45-1 (c) The compliance by the county recorder with all the
45-2 procedures required by law relating to the computation and
45-3 determination of the amounts.
45-4 Sec. 107. NRS 375.250 is hereby amended to read as follows:
45-5 375.250 1. The Legislature hereby declares that each
45-6 taxpayer has the right:
45-7 (a) To be treated by officers and employees of the county
45-8 recorder with courtesy, fairness, uniformity, consistency and
45-9 common sense.
45-10 (b) To a prompt response from the county recorder to each
45-11 communication from the taxpayer.
45-12 (c) To provide the minimum documentation and other
45-13 information as may reasonably be required by the county recorder to
45-14 carry out his duties.
45-15 (d) To be notified, in writing, by the county recorder whenever
45-16 an officer or employee of the county recorder determines that the
45-17 taxpayer is entitled to an exemption or has been taxed more than is
45-18 required pursuant to this chapter.
45-19 (e) To written instructions indicating how the taxpayer may
45-20 petition for a refund for overpayment of [real property transfer] any
45-21 tax, interest or penalties.
45-22 (f) To recover an overpayment of [real property transfer] any tax
45-23 promptly upon the final determination of such an overpayment.
45-24 (g) To obtain specific advice from the county recorder
45-25 concerning [real property transfer] any tax.
45-26 (h) In any meeting with the county recorder, including an audit,
45-27 conference, interview or hearing:
45-28 (1) To an explanation by an officer, agent or employee of the
45-29 county recorder that describes the procedures to be followed and the
45-30 rights of the taxpayer thereunder;
45-31 (2) To be represented by himself or anyone who is otherwise
45-32 authorized by law to represent him before the county recorder;
45-33 (3) To make an audio recording using the taxpayer’s
45-34 equipment and at the taxpayer’s expense; and
45-35 (4) To receive a copy of any document or audio recording
45-36 made by or in the possession of the county recorder relating to the
45-37 determination or collection of any tax for which the taxpayer is
45-38 assessed pursuant to this chapter, upon payment of the actual cost to
45-39 the county recorder of making the copy.
45-40 (i) To a full explanation of the authority of the county recorder
45-41 to collect the [real property transfer] tax or to collect a delinquent
45-42 [real property transfer] tax, including, without limitation, the
45-43 procedures and notices for review and appeal that are required for
45-44 the protection of the taxpayer. An explanation which meets the
46-1 requirements of this section must also be included with each notice
46-2 to a taxpayer that an audit will be conducted by the county.
46-3 (j) To the immediate release of any lien which the county
46-4 recorder has placed on real property for the nonpayment of [the real
46-5 property transfer] a tax when:
46-6 (1) The tax is paid;
46-7 (2) The period of limitation for collecting the tax expires;
46-8 (3) The lien is the result of an error by the county recorder;
46-9 (4) The county recorder determines that the taxes, interest
46-10 and penalties are secured sufficiently by a lien on other real
46-11 property;
46-12 (5) The release or subordination of the lien will not
46-13 jeopardize the collection of the taxes, interest and penalties; or
46-14 (6) The release of the lien will facilitate the collection of the
46-15 taxes, interest and penalties.
46-16 (k) To be free from harassment and intimidation by an officer or
46-17 employee of the county recorder for any reason.
46-18 2. The provisions of this chapter governing the administration
46-19 and collection of taxes by the county recorder must not be construed
46-20 in such a manner as to interfere or conflict with the provisions of
46-21 this section or any applicable regulations.
46-22 3. The provisions of this section apply to the administration
46-23 and collection of taxes pursuant to this chapter.
46-24 Sec. 108. NRS 375.270 is hereby amended to read as follows:
46-25 375.270 The county recorder shall provide each taxpayer who
46-26 it determines may be liable for taxes pursuant to this chapter with
46-27 simplified written instructions concerning the rights and
46-28 responsibilities of the taxpayer, including the:
46-29 1. Keeping of records sufficient for audit purposes;
46-30 2. Procedures for paying [the real property transfer tax;] any
46-31 taxes that are due; and
46-32 3. Procedures for challenging any liability for [real property
46-33 transfer] any tax, penalties or interest and for requesting refunds of
46-34 any erroneously paid [real property transfer] tax, including the steps
46-35 for appealing a denial thereof.
46-36 Sec. 109. NRS 375.290 is hereby amended to read as follows:
46-37 375.290 A taxpayer is entitled to receive on any overpayment
46-38 of [the real property transfer] any tax imposed by this chapter a
46-39 refund together with interest at a rate determined pursuant to NRS
46-40 17.130. No interest is allowed on a refund of any penalties or
46-41 interest on the [real property transfer] tax that is paid by a taxpayer.
46-42 Sec. 110. NRS 375.300 is hereby amended to read as follows:
46-43 375.300 The county recorder shall provide a taxpayer with a
46-44 response to any written request submitted by the taxpayer that
47-1 relates to a [real property transfer] tax imposed by this chapter
47-2 within 30 days after the county treasurer receives the request.
47-3 Sec. 111. NRS 375.330 is hereby amended to read as follows:
47-4 375.330 1. The county recorder may waive any [real property
47-5 transfer] tax, penalty and interest owed by the taxpayer pursuant to
47-6 this chapter, other than the tax imposed by section 95 of this act, if
47-7 the taxpayer meets the criteria adopted by regulation. If a waiver is
47-8 granted pursuant to this subsection, the county shall prepare and
47-9 maintain on file a statement that contains:
47-10 (a) The reason for the waiver;
47-11 (b) The amount of the tax, penalty and interest owed by the
47-12 taxpayer; and
47-13 (c) The amount of the tax, penalty and interest waived by the
47-14 county.
47-15 2. If the county recorder or a designated hearing officer finds
47-16 that the failure of a person to make a timely payment of [the real
47-17 property transfer] any tax imposed is the result of circumstances
47-18 beyond his control and occurred despite the exercise of ordinary
47-19 care and without intent to avoid such payment, the county recorder
47-20 may relieve him of all or part of any interest or penalty , or both.
47-21 3. If a person proves to the satisfaction of the county recorder
47-22 that he has in good faith remitted the [real property transfer] tax in
47-23 reliance upon written advice provided by an officer or employee of
47-24 the county recorder, an opinion of the district attorney or Attorney
47-25 General, or the written results of an audit of his records conducted
47-26 by the county recorder, the county recorder may not require the
47-27 taxpayer to pay delinquent taxes, penalties or interest if the county
47-28 recorder determines after the completion of a subsequent audit that
47-29 the taxes the taxpayer remitted were deficient.
47-30 Sec. 112. NRS 376A.040 is hereby amended to read as
47-31 follows:
47-32 376A.040 1. In addition to all other taxes imposed on the
47-33 revenues from retail sales, a board of county commissioners of a
47-34 county whose population is less than 400,000 may by ordinance, but
47-35 not as in a case of emergency, impose a tax at the rate of up to 1/4 of
47-36 1 percent of the gross receipts of any retailer from the sale of all
47-37 tangible personal property sold at retail, or stored, used or otherwise
47-38 consumed in the county, after receiving the approval of a majority
47-39 of the registered voters of the county voting on the question at a
47-40 primary, general or special election. The question may be combined
47-41 with questions submitted pursuant to NRS [375.025, 376A.050 and
47-42 376A.070 or any combination thereof.] 376A.050 or 376A.070, or
47-43 both.
47-44 2. If a county imposes a sales tax pursuant to this section and
47-45 NRS 376A.050, the combined additional sales tax must not exceed
48-1 1/4 of 1 percent. A tax imposed pursuant to this section applies
48-2 throughout the county, including incorporated cities in the county.
48-3 3. Before the election may occur, an open-space plan must be
48-4 adopted by the board of county commissioners pursuant to NRS
48-5 376A.020 and the adopted open-space plan must be endorsed by
48-6 resolution by the city council of each incorporated city within the
48-7 county.
48-8 4. All fees, taxes, interest and penalties imposed and all
48-9 amounts of tax required to be paid pursuant to this section must be
48-10 paid to the Department of Taxation in the form of remittances
48-11 payable to the Department of Taxation. The Department of Taxation
48-12 shall deposit the payments with the State Treasurer for credit to the
48-13 Sales and Use Tax Account in the State General Fund. The State
48-14 Controller, acting upon the collection data furnished by the
48-15 Department of Taxation, shall transfer monthly all fees, taxes,
48-16 interest and penalties collected during the preceding month to the
48-17 Intergovernmental Fund and remit the money to the county
48-18 treasurer.
48-19 5. The money received from the tax imposed pursuant to
48-20 subsection 4 must be retained by the county, or remitted to a city or
48-21 general improvement district in the county. The money received by
48-22 a county, city or general improvement district pursuant to this
48-23 section must only be used to pay the cost of:
48-24 (a) The acquisition of land in fee simple for development and
48-25 use as open-space land;
48-26 (b) The acquisition of the development rights of land identified
48-27 as open-space land;
48-28 (c) The creation of a trust fund for the acquisition of land or
48-29 development rights of land pursuant to paragraphs (a) and (b);
48-30 (d) The principal and interest on notes, bonds or other
48-31 obligations issued by the county, city or general improvement
48-32 district for the acquisition of land or development rights of land
48-33 pursuant to paragraphs (a) and (b); or
48-34 (e) Any combination of the uses set forth in paragraphs (a) to
48-35 (d), inclusive.
48-36 6. The money received from the tax imposed pursuant to this
48-37 section and any applicable penalty or interest must not be used for
48-38 any neighborhood or community park or facility.
48-39 7. Any money used for the purposes described in this section
48-40 must be used in a manner:
48-41 (a) That is consistent with the provisions of the open-space plan
48-42 adopted pursuant to NRS 376A.020; and
48-43 (b) That provides an equitable allocation of the money among
48-44 the county and the incorporated cities within the county.
49-1 Sec. 113. NRS 376A.040 is hereby amended to read as
49-2 follows:
49-3 376A.040 1. In addition to all other taxes imposed on the
49-4 revenues from retail sales, a board of county commissioners of a
49-5 county whose population is 100,000 or more but less than 400,000,
49-6 may by ordinance, but not as in a case of emergency, impose a tax at
49-7 the rate of up to 1/4 of 1 percent of the gross receipts of any retailer
49-8 from the sale of all tangible personal property sold at retail, or
49-9 stored, used or otherwise consumed in the county, after receiving
49-10 the approval of a majority of the registered voters of the county
49-11 voting on the question at a primary, general or special election. The
49-12 question may be combined with questions submitted pursuant to
49-13 NRS [375.025, 376A.050 and 376A.070 or any combination
49-14 thereof.] 376A.050 or 376A.070, or both.
49-15 2. If a county imposes a sales tax pursuant to this section and
49-16 NRS 376A.050, the combined additional sales tax must not exceed
49-17 1/4 of 1 percent. A tax imposed pursuant to this section applies
49-18 throughout the county, including incorporated cities in the county.
49-19 3. Before the election may occur, an open-space plan must be
49-20 adopted by the board of county commissioners pursuant to NRS
49-21 376A.020 and the adopted open-space plan must be endorsed by
49-22 resolution by the city council of each incorporated city within the
49-23 county.
49-24 4. All fees, taxes, interest and penalties imposed and all
49-25 amounts of tax required to be paid pursuant to this section must be
49-26 paid to the Department of Taxation in the form of remittances
49-27 payable to the Department of Taxation. The Department of Taxation
49-28 shall deposit the payments with the State Treasurer for credit to the
49-29 Sales and Use Tax Account in the State General Fund. The State
49-30 Controller, acting upon the collection data furnished by the
49-31 Department of Taxation, shall transfer monthly all fees, taxes,
49-32 interest and penalties collected during the preceding month to the
49-33 Intergovernmental Fund and remit the money to the county
49-34 treasurer.
49-35 5. The money received from the tax imposed pursuant to
49-36 subsection 4 must be retained by the county, or remitted to a city or
49-37 general improvement district in the county. The money received by
49-38 a county, city or general improvement district pursuant to this
49-39 section must only be used to pay the cost of:
49-40 (a) The acquisition of land in fee simple for development and
49-41 use as open-space land;
49-42 (b) The acquisition of the development rights of land identified
49-43 as open-space land;
49-44 (c) The creation of a trust fund for the acquisition of land or
49-45 development rights of land pursuant to paragraphs (a) and (b);
50-1 (d) The principal and interest on notes, bonds or other
50-2 obligations issued by the county, city or general improvement
50-3 district for the acquisition of land or development rights of land
50-4 pursuant to paragraphs (a) and (b); or
50-5 (e) Any combination of the uses set forth in paragraphs (a) to
50-6 (d), inclusive.
50-7 6. The money received from the tax imposed pursuant to this
50-8 section and any applicable penalty or interest must not be used for
50-9 any neighborhood or community park or facility.
50-10 7. Any money used for the purposes described in this section
50-11 must be used in a manner:
50-12 (a) That is consistent with the provisions of the open-space plan
50-13 adopted pursuant to NRS 376A.020; and
50-14 (b) That provides an equitable allocation of the money among
50-15 the county and the incorporated cities within the county.
50-16 Sec. 114. NRS 376A.050 is hereby amended to read as
50-17 follows:
50-18 376A.050 1. Except as otherwise provided in subsection 2, in
50-19 addition to all other taxes imposed on the revenues from retail sales,
50-20 a board of county commissioners in each county whose population
50-21 is less than 400,000 may by ordinance, but not as in a case of
50-22 emergency, impose a tax at the rate of up to 1/4 of 1 percent of the
50-23 gross receipts of any retailer from the sale of all tangible personal
50-24 property sold at retail, or stored, used or otherwise consumed in the
50-25 county, after receiving the approval of a majority of the registered
50-26 voters of the county voting on the question at a primary, general or
50-27 special election. The question may be combined with questions
50-28 submitted pursuant to NRS [375.025, 376A.040 and 376A.070 or
50-29 any combination thereof.] 376A.040 or 376A.070, or both.
50-30 2. If a county imposes a sales tax pursuant to this section and
50-31 NRS 376A.040, the combined additional sales tax must not exceed
50-32 1/4 of 1 percent. A tax imposed pursuant to this section applies
50-33 throughout the county, including incorporated cities in the county.
50-34 3. Before the election occurs, an open-space plan must be
50-35 adopted by the board of county commissioners pursuant to NRS
50-36 376A.020 and the adopted open-space plan must be endorsed by
50-37 resolution by the city council of each incorporated city in the
50-38 county.
50-39 4. All fees, taxes, interest and penalties imposed and all
50-40 amounts of tax required to be paid pursuant to this section must be
50-41 paid to the Department of Taxation in the form of remittances
50-42 payable to the Department of Taxation. The Department of Taxation
50-43 shall deposit the payments with the State Treasurer for credit to the
50-44 Sales and Use Tax Account in the State General Fund. The State
50-45 Controller, acting upon the collection data furnished by the
51-1 Department of Taxation, shall transfer monthly all fees, taxes,
51-2 interest and penalties collected during the preceding month to the
51-3 Intergovernmental Fund and remit the money to the county
51-4 treasurer.
51-5 Sec. 115. NRS 376A.050 is hereby amended to read as
51-6 follows:
51-7 376A.050 1. Except as otherwise provided in subsection 2, in
51-8 addition to all other taxes imposed on the revenues from retail sales,
51-9 a board of county commissioners in each county whose population
51-10 is 100,000 or more but less than 400,000, may by ordinance, but not
51-11 as in a case of emergency, impose a tax at the rate of up to 1/4 of 1
51-12 percent of the gross receipts of any retailer from the sale of all
51-13 tangible personal property sold at retail, or stored, used or otherwise
51-14 consumed in the county, after receiving the approval of a majority
51-15 of the registered voters of the county voting on the question at a
51-16 primary, general or special election. The question may be combined
51-17 with questions submitted pursuant to NRS [375.025, 376A.040 and
51-18 376A.070 or any combination thereof.] 376A.040 or 376A.070, or
51-19 both.
51-20 2. If a county imposes a sales tax pursuant to this section and
51-21 NRS 376A.040, the combined additional sales tax must not exceed
51-22 1/4 of 1 percent. A tax imposed pursuant to this section applies
51-23 throughout the county, including incorporated cities in the county.
51-24 3. Before the election occurs, an open-space plan must be
51-25 adopted by the board of county commissioners pursuant to NRS
51-26 376A.020 and the adopted open-space plan must be endorsed by
51-27 resolution by the city council of each incorporated city in the
51-28 county.
51-29 4. All fees, taxes, interest and penalties imposed and all
51-30 amounts of tax required to be paid pursuant to this section must be
51-31 paid to the Department of Taxation in the form of remittances
51-32 payable to the Department of Taxation. The Department of Taxation
51-33 shall deposit the payments with the State Treasurer for credit to the
51-34 Sales and Use Tax Account in the State General Fund. The State
51-35 Controller, acting upon the collection data furnished by the
51-36 Department of Taxation, shall transfer monthly all fees, taxes,
51-37 interest and penalties collected during the preceding month to the
51-38 Intergovernmental Fund and remit the money to the county
51-39 treasurer.
51-40 Sec. 116. NRS 376A.070 is hereby amended to read as
51-41 follows:
51-42 376A.070 1. The board of county commissioners in a county
51-43 whose population is less than 400,000 may levy an ad valorem tax at
51-44 the rate of up to 1 cent on each $100 of assessed valuation upon all
51-45 taxable property in the county after receiving the approval of a
52-1 majority of the registered voters of the county voting on the question
52-2 at a primary, general or special election. The question may be
52-3 combined with questions submitted pursuant to NRS [375.025,
52-4 376A.040 and 376A.050 or any combination thereof.] 376A.040 or
52-5 376A.050, or both. A tax imposed pursuant to this section applies
52-6 throughout the county, including incorporated cities in the county.
52-7 2. The Department of Taxation shall add an amount equal to
52-8 the rate of any tax imposed pursuant to this section multiplied by the
52-9 total assessed valuation of the county to the allowed revenue from
52-10 taxes ad valorem of the county.
52-11 3. Before the tax is imposed, an open-space plan must be
52-12 adopted by the board of county commissioners pursuant to NRS
52-13 376A.020 and the adopted open-space plan must be endorsed by
52-14 resolution by the city council of each incorporated city within the
52-15 county.
52-16 Sec. 117. NRS 376A.070 is hereby amended to read as
52-17 follows:
52-18 376A.070 1. The board of county commissioners in a county
52-19 whose population is 100,000 or more but less than 400,000, may
52-20 levy an ad valorem tax at the rate of up to 1 cent on each $100 of
52-21 assessed valuation upon all taxable property in the county after
52-22 receiving the approval of a majority of the registered voters of the
52-23 county voting on the question at a primary, general or special
52-24 election. The question may be combined with questions submitted
52-25 pursuant to NRS [375.025, 376A.040 and 376A.050 or any
52-26 combination thereof.] 376A.040 or 376A.050, or both. A tax
52-27 imposed pursuant to this section applies throughout the county,
52-28 including incorporated cities in the county.
52-29 2. The Department of Taxation shall add an amount equal to
52-30 the rate of any tax imposed pursuant to this section multiplied by the
52-31 total assessed valuation of the county to the allowed revenue from
52-32 taxes ad valorem of the county.
52-33 3. Before the tax is imposed, an open-space plan must be
52-34 adopted by the board of county commissioners pursuant to NRS
52-35 376A.020 and the adopted open-space plan must be endorsed by
52-36 resolution by the city council of each incorporated city within the
52-37 county.
52-38 Sec. 118. NRS 78.150 is hereby amended to read as follows:
52-39 78.150 1. A corporation organized pursuant to the laws of
52-40 this state shall, on or before the first day of the second month after
52-41 the filing of its articles of incorporation with the Secretary of State,
52-42 file with the Secretary of State a list, on a form furnished by him,
52-43 containing:
52-44 (a) The name of the corporation;
52-45 (b) The file number of the corporation, if known;
53-1 (c) The names and titles of the president, secretary, treasurer and
53-2 of all the directors of the corporation;
53-3 (d) The mailing or street address, either residence or business, of
53-4 each officer and director listed, following the name of the officer or
53-5 director;
53-6 (e) The name and street address of the resident agent of the
53-7 corporation; and
53-8 (f) The signature of an officer of the corporation certifying that
53-9 the list is true, complete and accurate.
53-10 2. The corporation shall annually thereafter, on or before the
53-11 last day of the month in which the anniversary date of incorporation
53-12 occurs in each year, file with the Secretary of State, on a form
53-13 furnished by him, an annual list containing all of the information
53-14 required in subsection 1.
53-15 3. Each list required by subsection 1 or 2 must be accompanied
53-16 by a declaration under penalty of perjury that the corporation has
53-17 complied with the provisions of [chapter 364A of NRS.] section 66
53-18 of this act.
53-19 4. Upon filing the list required by:
53-20 (a) Subsection 1, the corporation shall pay to the Secretary of
53-21 State a fee of $165.
53-22 (b) Subsection 2, the corporation shall pay to the Secretary of
53-23 State a fee of $85.
53-24 5. The Secretary of State shall, 60 days before the last day for
53-25 filing each annual list required by subsection 2, cause to be mailed
53-26 to each corporation which is required to comply with the provisions
53-27 of NRS 78.150 to 78.185, inclusive, and which has not become
53-28 delinquent, a notice of the fee due pursuant to subsection 4 and a
53-29 reminder to file the annual list required by subsection 2. Failure of
53-30 any corporation to receive a notice or form does not excuse it from
53-31 the penalty imposed by law.
53-32 6. If the list to be filed pursuant to the provisions of subsection
53-33 1 or 2 is defective in any respect or the fee required by subsection 4
53-34 or 8 is not paid, the Secretary of State may return the list for
53-35 correction or payment.
53-36 7. An annual list for a corporation not in default which is
53-37 received by the Secretary of State more than 60 days before its due
53-38 date shall be deemed an amended list for the previous year and must
53-39 be accompanied by a fee of $85 for filing. A payment submitted
53-40 pursuant to this subsection does not satisfy the requirements of
53-41 subsection 2 for the year to which the due date is applicable.
53-42 8. If the corporation is an association as defined in NRS
53-43 116.110315, the Secretary of State shall not accept the filing
53-44 required by this section unless it is accompanied by evidence of the
53-45 payment of the fee required to be paid pursuant to NRS 116.31155
54-1 that is provided to the association pursuant to subsection 4 of that
54-2 section.
54-3 Sec. 119. NRS 80.110 is hereby amended to read as follows:
54-4 80.110 1. Each foreign corporation doing business in this
54-5 state shall, on or before the first day of the second month after the
54-6 filing of its certificate of corporate existence with the Secretary of
54-7 State, and annually thereafter on or before the last day of the month
54-8 in which the anniversary date of its qualification to do business in
54-9 this state occurs in each year, file with the Secretary of State a list,
54-10 on a form furnished by him, that contains:
54-11 (a) The names of its president, secretary and treasurer or their
54-12 equivalent, and all of its directors;
54-13 (b) A designation of its resident agent in this state; and
54-14 (c) The signature of an officer of the corporation.
54-15 Each list filed pursuant to this subsection must be accompanied by a
54-16 declaration under penalty of perjury that the foreign corporation has
54-17 complied with the provisions of [chapter 364A of NRS.] section 66
54-18 of this act.
54-19 2. Upon filing:
54-20 (a) The initial list required by subsection 1, the corporation shall
54-21 pay to the Secretary of State a fee of $165.
54-22 (b) Each annual list required by subsection 1, the corporation
54-23 shall pay to the Secretary of State a fee of $85.
54-24 3. The Secretary of State shall, 60 days before the last day for
54-25 filing each annual list required by subsection 1, cause to be mailed
54-26 to each corporation required to comply with the provisions of NRS
54-27 80.110 to 80.170, inclusive, which has not become delinquent, the
54-28 blank forms to be completed and filed with him. Failure of any
54-29 corporation to receive the forms does not excuse it from the penalty
54-30 imposed by the provisions of NRS 80.110 to 80.170, inclusive.
54-31 4. An annual list for a corporation not in default which is
54-32 received by the Secretary of State more than 60 days before its due
54-33 date shall be deemed an amended list for the previous year and does
54-34 not satisfy the requirements of subsection 1 for the year to which the
54-35 due date is applicable.
54-36 Sec. 120. NRS 86.263 is hereby amended to read as follows:
54-37 86.263 1. A limited-liability company shall, on or before the
54-38 first day of the second month after the filing of its articles of
54-39 organization with the Secretary of State, file with the Secretary of
54-40 State, on a form furnished by him, a list that contains:
54-41 (a) The name of the limited-liability company;
54-42 (b) The file number of the limited-liability company, if known;
54-43 (c) The names and titles of all of its managers or, if there is no
54-44 manager, all of its managing members;
55-1 (d) The mailing or street address, either residence or business, of
55-2 each manager or managing member listed, following the name of
55-3 the manager or managing member;
55-4 (e) The name and street address of the resident agent of the
55-5 limited-liability company; and
55-6 (f) The signature of a manager or managing member of the
55-7 limited-liability company certifying that the list is true, complete
55-8 and accurate.
55-9 2. The limited-liability company shall annually thereafter, on
55-10 or before the last day of the month in which the anniversary date of
55-11 its organization occurs, file with the Secretary of State, on a form
55-12 furnished by him, an amended list containing all of the information
55-13 required in subsection 1. If the limited-liability company has had no
55-14 changes in its managers or, if there is no manager, its managing
55-15 members, since its previous list was filed, no amended list need be
55-16 filed if a manager or managing member of the limited-liability
55-17 company certifies to the Secretary of State as a true and accurate
55-18 statement that no changes in the managers or managing members
55-19 have occurred.
55-20 3. Each list required by subsection 1 and each list or
55-21 certification required by subsection 2 must be accompanied by a
55-22 declaration under penalty of perjury that the limited-liability
55-23 company has complied with the provisions of [chapter 364A of
55-24 NRS.] section 66 of this act.
55-25 4. Upon filing:
55-26 (a) The initial list required by subsection 1, the limited-liability
55-27 company shall pay to the Secretary of State a fee of $165.
55-28 (b) Each annual list required by subsection 2 or certifying that
55-29 no changes have occurred, the limited-liability company shall pay to
55-30 the Secretary of State a fee of $85.
55-31 5. The Secretary of State shall, 60 days before the last day for
55-32 filing each list required by subsection 2, cause to be mailed to each
55-33 limited-liability company required to comply with the provisions of
55-34 this section, which has not become delinquent, a notice of the fee
55-35 due under subsection 4 and a reminder to file a list required by
55-36 subsection 2 or a certification of no change. Failure of any company
55-37 to receive a notice or form does not excuse it from the penalty
55-38 imposed by law.
55-39 6. If the list to be filed pursuant to the provisions of subsection
55-40 1 or 2 is defective or the fee required by subsection 4 is not paid, the
55-41 Secretary of State may return the list for correction or payment.
55-42 7. An annual list for a limited-liability company not in default
55-43 received by the Secretary of State more than 60 days before its due
55-44 date shall be deemed an amended list for the previous year.
56-1 Sec. 121. NRS 87.510 is hereby amended to read as follows:
56-2 87.510 1. A registered limited-liability partnership shall, on
56-3 or before the first day of the second month after the filing of its
56-4 certificate of registration with the Secretary of State, and annually
56-5 thereafter on or before the last day of the month in which the
56-6 anniversary date of the filing of its certificate of registration with the
56-7 Secretary of State occurs, file with the Secretary of State, on a form
56-8 furnished by him, a list that contains:
56-9 (a) The name of the registered limited-liability partnership;
56-10 (b) The file number of the registered limited-liability
56-11 partnership, if known;
56-12 (c) The names of all of its managing partners;
56-13 (d) The mailing or street address, either residence or business, of
56-14 each managing partner;
56-15 (e) The name and street address of the resident agent of the
56-16 registered limited-liability partnership; and
56-17 (f) The signature of a managing partner of the registered limited-
56-18 liability partnership certifying that the list is true, complete and
56-19 accurate.
56-20 Each list filed pursuant to this subsection must be accompanied by a
56-21 declaration under penalty of perjury that the registered limited-
56-22 liability partnership has complied with the provisions of [chapter
56-23 364A of NRS.] section 66 of this act.
56-24 2. Upon filing:
56-25 (a) The initial list required by subsection 1, the registered
56-26 limited-liability partnership shall pay to the Secretary of State a fee
56-27 of $165.
56-28 (b) Each annual list required by subsection 1, the registered
56-29 limited-liability partnership shall pay to the Secretary of State a fee
56-30 of $85.
56-31 3. The Secretary of State shall, at least 60 days before the last
56-32 day for filing each annual list required by subsection 1, cause to be
56-33 mailed to the registered limited-liability partnership a notice of the
56-34 fee due pursuant to subsection 2 and a reminder to file the annual
56-35 list required by subsection 1. The failure of any registered limited-
56-36 liability partnership to receive a notice or form does not excuse it
56-37 from complying with the provisions of this section.
56-38 4. If the list to be filed pursuant to the provisions of subsection
56-39 1 is defective, or the fee required by subsection 2 is not paid, the
56-40 Secretary of State may return the list for correction or payment.
56-41 5. An annual list that is filed by a registered limited-liability
56-42 partnership which is not in default more than 60 days before it is due
56-43 shall be deemed an amended list for the previous year and does not
56-44 satisfy the requirements of subsection 1 for the year to which the
56-45 due date is applicable.
57-1 Sec. 122. NRS 88.395 is hereby amended to read as follows:
57-2 88.395 1. A limited partnership shall, on or before the first
57-3 day of the second month after the filing of its certificate of limited
57-4 partnership with the Secretary of State, and annually thereafter on or
57-5 before the last day of the month in which the anniversary date of the
57-6 filing of its certificate of limited partnership occurs, file with the
57-7 Secretary of State, on a form furnished by him, a list that contains:
57-8 (a) The name of the limited partnership;
57-9 (b) The file number of the limited partnership, if known;
57-10 (c) The names of all of its general partners;
57-11 (d) The mailing or street address, either residence or business, of
57-12 each general partner;
57-13 (e) The name and street address of the resident agent of the
57-14 limited partnership; and
57-15 (f) The signature of a general partner of the limited partnership
57-16 certifying that the list is true, complete and accurate.
57-17 Each list filed pursuant to this subsection must be accompanied by a
57-18 declaration under penalty of perjury that the limited partnership has
57-19 complied with the provisions of [chapter 364A of NRS.] section 66
57-20 of this act.
57-21 2. Upon filing:
57-22 (a) The initial list required by subsection 1, the limited
57-23 partnership shall pay to the Secretary of State a fee of $165.
57-24 (b) Each annual list required by subsection 1, the limited
57-25 partnership shall pay to the Secretary of State a fee of $85.
57-26 3. The Secretary of State shall, 60 days before the last day for
57-27 filing each annual list required by subsection 1, cause to be mailed
57-28 to each limited partnership required to comply with the provisions
57-29 of this section which has not become delinquent a notice of the fee
57-30 due pursuant to the provisions of subsection 2 and a reminder to file
57-31 the annual list. Failure of any limited partnership to receive a notice
57-32 or form does not excuse it from the penalty imposed by
57-33 NRS 88.400.
57-34 4. If the list to be filed pursuant to the provisions of subsection
57-35 1 is defective or the fee required by subsection 2 is not paid, the
57-36 Secretary of State may return the list for correction or payment.
57-37 5. An annual list for a limited partnership not in default that is
57-38 received by the Secretary of State more than 60 days before its due
57-39 date shall be deemed an amended list for the previous year and does
57-40 not satisfy the requirements of subsection 1 for the year to which the
57-41 due date is applicable.
57-42 6. A filing made pursuant to this section does not satisfy the
57-43 provisions of NRS 88.355 and may not be substituted for filings
57-44 submitted pursuant to NRS 88.355.
58-1 Sec. 123. NRS 88A.600 is hereby amended to read as follows:
58-2 88A.600 1. A business trust formed pursuant to this chapter
58-3 shall, on or before the first day of the second month after the filing
58-4 of its certificate of trust with the Secretary of State, and annually
58-5 thereafter on or before the last day of the month in which the
58-6 anniversary date of the filing of its certificate of trust with the
58-7 Secretary of State occurs, file with the Secretary of State, on a form
58-8 furnished by him, a list signed by at least one trustee that contains
58-9 the name and mailing address of its resident agent and at least one
58-10 trustee. Each list filed pursuant to this subsection must be
58-11 accompanied by a declaration under penalty of perjury that the
58-12 business trust has complied with the provisions of [chapter 364A of
58-13 NRS.] section 66 of this act.
58-14 2. Upon filing:
58-15 (a) The initial list required by subsection 1, the business trust
58-16 shall pay to the Secretary of State a fee of $165.
58-17 (b) Each annual list required by subsection 1, the business trust
58-18 shall pay to the Secretary of State a fee of $85.
58-19 3. The Secretary of State shall, 60 days before the last day for
58-20 filing each annual list required by subsection 1, cause to be mailed
58-21 to each business trust which is required to comply with the
58-22 provisions of NRS 88A.600 to 88A.660, inclusive, and which has
58-23 not become delinquent, the blank forms to be completed and filed
58-24 with him. Failure of a business trust to receive the forms does not
58-25 excuse it from the penalty imposed by law.
58-26 4. An annual list for a business trust not in default which is
58-27 received by the Secretary of State more than 60 days before its due
58-28 date shall be deemed an amended list for the previous year.
58-29 Sec. 124. NRS 89.250 is hereby amended to read as follows:
58-30 89.250 1. Except as otherwise provided in subsection 2, a
58-31 professional association shall, on or before the first day of the
58-32 second month after the filing of its articles of association with the
58-33 Secretary of State, and annually thereafter on or before the last day
58-34 of the month in which the anniversary date of its organization occurs
58-35 in each year, furnish a statement to the Secretary of State showing
58-36 the names and residence addresses of all members and employees in
58-37 the association and certifying that all members and employees are
58-38 licensed to render professional service in this state.
58-39 2. A professional association organized and practicing pursuant
58-40 to the provisions of this chapter and NRS 623.349 shall, on or
58-41 before the first day of the second month after the filing of its articles
58-42 of association with the Secretary of State, and annually thereafter on
58-43 or before the last day of the month in which the anniversary date of
58-44 its organization occurs in each year, furnish a statement to the
58-45 Secretary of State:
59-1 (a) Showing the names and residence addresses of all members
59-2 and employees of the association who are licensed or otherwise
59-3 authorized by law to render professional service in this state;
59-4 (b) Certifying that all members and employees who render
59-5 professional service are licensed or otherwise authorized by law to
59-6 render professional service in this state; and
59-7 (c) Certifying that all members who are not licensed to render
59-8 professional service in this state do not render professional service
59-9 on behalf of the association except as authorized by law.
59-10 3. Each statement filed pursuant to this section must be:
59-11 (a) Made on a form prescribed by the Secretary of State and
59-12 must not contain any fiscal or other information except that
59-13 expressly called for by this section.
59-14 (b) Signed by the chief executive officer of the association.
59-15 (c) Accompanied by a declaration under penalty of perjury that
59-16 the professional association has complied with the provisions of
59-17 [chapter 364A of NRS.] section 66 of this act.
59-18 4. Upon filing:
59-19 (a) The initial statement required by this section, the association
59-20 shall pay to the Secretary of State a fee of $165.
59-21 (b) Each annual statement required by this section, the
59-22 association shall pay to the Secretary of State a fee of $85.
59-23 5. As used in this section, “signed” means to have executed or
59-24 adopted a name, word or mark, including, without limitation, an
59-25 electronic signature as defined in NRS 719.100, with the present
59-26 intention to authenticate a document.
59-27 Sec. 125. Chapter 218 of NRS is hereby amended by adding
59-28 thereto the provisions set forth as sections 126 to 131, inclusive, of
59-29 this act.
59-30 Sec. 126. The Nevada Legislature hereby finds and declares
59-31 that:
59-32 1. The 19th Special Session of the Nevada Legislature has
59-33 responded to concerns for the provision of additional state revenue
59-34 by enacting several measures that affect the burden on taxpayers
59-35 in this state.
59-36 2. The Nevada Legislature must continue to be responsive to
59-37 the requirements of a growing school population and the needs of
59-38 the people of this state, and in order to accomplish these goals
59-39 must provide itself with timely and accurate information regarding
59-40 the effects of the measures it has enacted.
59-41 3. It is the intent of the Nevada Legislature to create a
59-42 legislative committee to study the effects of the measures it has
59-43 enacted with regard to both the resulting revenue and the resulting
59-44 expenses, and to report the information it obtains for use at the
59-45 next regular session of the Nevada Legislature.
60-1 Sec. 127. As used in sections 126 to 131, inclusive, of this
60-2 act, “Committee” means the Legislative Committee on Taxation,
60-3 Public Revenue and Tax Policy.
60-4 Sec. 128. 1. There is hereby established a Legislative
60-5 Committee on Taxation, Public Revenue and Tax Policy
60-6 consisting of:
60-7 (a) The Speaker of the Assembly, or a member of the Assembly
60-8 designated by the Speaker of the Assembly;
60-9 (b) The Minority Leader of the Assembly, or a member of the
60-10 Assembly designated by the Minority Leader of the Assembly;
60-11 (c) The Majority Leader of the Senate, or a member of the
60-12 Senate designated by the Majority Leader of the Senate;
60-13 (d) The Minority Leader of the Senate, or a member of the
60-14 Senate designated by the Minority Leader of the Senate;
60-15 (e) Two members appointed by the Speaker of the Assembly
60-16 who were members of the Assembly Committee on Taxation
60-17 during the immediately preceding legislative session; and
60-18 (f) Two members appointed by the Majority Leader of the
60-19 Senate who were members of the Senate Committee on Taxation
60-20 during the immediately preceding legislative session.
60-21 2. The members of the Committee shall elect a Chairman and
60-22 Vice Chairman from among their members. The Chairman must
60-23 be elected from one house of the Legislature and the Vice
60-24 Chairman from the other house. After the initial election of a
60-25 Chairman and Vice Chairman, each of those officers holds office
60-26 for a term of 2 years commencing on July 1 of each odd-numbered
60-27 year. If a vacancy occurs in the Chairmanship or Vice
60-28 Chairmanship, the members of the Committee shall elect a
60-29 replacement for the remainder of the unexpired term.
60-30 3. Any member of the Committee who is not a candidate for
60-31 reelection or who is defeated for reelection continues to serve until
60-32 the convening of the next session of the Legislature.
60-33 4. Vacancies on the Committee must be filled in the same
60-34 manner as the original appointments.
60-35 Sec. 129. 1. The members of the Committee shall meet
60-36 throughout each year at the times and places specified by a call of
60-37 the Chairman or a majority of the Committee.
60-38 2. The Director of the Legislative Counsel Bureau or his
60-39 designee shall act as the nonvoting recording Secretary.
60-40 3. The Committee shall prescribe regulations for its own
60-41 management and government.
60-42 4. Except as otherwise provided in subsection 5, five voting
60-43 members of the Committee constitute a quorum.
60-44 5. Any recommended legislation proposed by the Committee
60-45 must be approved by a majority of the members of the Senate and
61-1 by a majority of the members of the Assembly serving on the
61-2 Committee.
61-3 6. Except during a regular or special session of the
61-4 Legislature, the members of the Committee are entitled to receive
61-5 the compensation provided for a majority of the members of the
61-6 Legislature during the first 60 days of the preceding regular
61-7 session, the per diem allowance provided for state officers and
61-8 employees generally and the travel expenses provided pursuant to
61-9 NRS 218.2207 for each day or portion of a day of attendance at a
61-10 meeting of the Committee and while engaged in the business of
61-11 the Committee. The salaries and expenses paid pursuant to this
61-12 subsection and the expenses of the Committee must be paid from
61-13 the Legislative Fund.
61-14 Sec. 130. The Committee may:
61-15 1. Review and study:
61-16 (a) The specific taxes collected in this state as a result of
61-17 legislation enacted by the Legislature;
61-18 (b) The implementation of the taxes, fees and other methods
61-19 for generating public revenue in this state enacted by the
61-20 Legislature;
61-21 (c) The impact of any changes to taxes, fees and other methods
61-22 for generating public revenue that result from legislation enacted
61-23 by the Legislature on the residents of this state and on the
61-24 businesses located in this state, doing business in this state or
61-25 considering locating in this state;
61-26 (d) The fiscal effects of the taxes, fees and other methods for
61-27 generating public revenue enacted by the Legislature;
61-28 (e) Broad issues of tax policy and fiscal policy relevant to the
61-29 future legislation by the Legislature;
61-30 (f) The feasibility of providing a credit against any taxes
61-31 imposed on a business if the business provides basic medical
61-32 coverage for its employees;
61-33 (g) Potential legislative means to provide a cost-effective,
61-34 efficient method for taxing transfers of real property effected
61-35 through transfers of corporate stock;
61-36 (h) Potential sources of revenue to provide money for the
61-37 Fund to Stabilize the Operation of the State Government; and
61-38 (i) Any other issues regarding legislative related to taxation,
61-39 the generation of public revenue, tax policy or fiscal policy which
61-40 affect this state.
61-41 2. Conduct investigations and hold hearings in connection
61-42 with its powers pursuant to this section.
61-43 3. Appoint such technical subcommittees as it deems
61-44 necessary and appropriate.
62-1 4. Contract with one or more consultants to obtain technical
62-2 advice concerning its review and study.
62-3 5. Apply for any available grants and accept any gifts, grants
62-4 or donations and use any such gifts, grants or donations to aid the
62-5 Committee in exercising its powers pursuant to this section.
62-6 6. Request that the Legislative Counsel Bureau assist in the
62-7 research, investigations, hearings, studies and reviews of the
62-8 Committee.
62-9 7. Not later than December 1, 2004, submit a report of its
62-10 findings, including any recommended legislation, to the Director
62-11 of the Legislative Counsel Bureau for transmittal to the 73rd
62-12 session of the Nevada Legislature.
62-13 Sec. 131. 1. If the Committee conducts investigations or
62-14 holds hearings pursuant to subsection 2 of section 129 of this act:
62-15 (a) The Secretary of the Committee or, in his absence, a
62-16 member designated by the Committee may administer oaths;
62-17 (b) The Secretary or Chairman of the Committee may cause
62-18 the deposition of witnesses, residing either within or outside of this
62-19 state, to be taken in the manner prescribed by rule of court for
62-20 taking depositions in civil actions in the district courts; and
62-21 (c) The Chairman of the Committee may issue subpoenas to
62-22 compel the attendance of witnesses and the production of books
62-23 and papers.
62-24 2. If a witness refuses to attend or testify or produce books or
62-25 papers as required by the subpoena, the Chairman of the
62-26 Committee may report to the district court by a petition which sets
62-27 forth that:
62-28 (a) Due notice has been given of the time and place of
62-29 attendance of the witness or the production of the books or papers;
62-30 (b) The witness has been subpoenaed by the Committee
62-31 pursuant to this section; and
62-32 (c) The witness has failed or refused to attend or produce the
62-33 books or papers required by the subpoena before the Committee
62-34 that is named in the subpoena, or has refused to answer questions
62-35 propounded to him.
62-36 The petition may request an order of the court compelling the
62-37 witness to attend and testify or produce the books and papers
62-38 before the Committee.
62-39 3. Upon such a petition, the court shall enter an order
62-40 directing the witness to appear before the court at a time and place
62-41 to be fixed by the court in its order, the time to be not more than
62-42 10 days after the date of the order, and to show cause why he has
62-43 not attended or testified or produced the books or papers before
62-44 the Committee. A certified copy of the order must be served upon
62-45 the witness.
63-1 4. If it appears to the court that the subpoena was regularly
63-2 issued by the Committee, the court shall enter an order that the
63-3 witness appear before the Committee at the time and place fixed in
63-4 the order and testify or produce the required books or papers.
63-5 Failure to obey the order constitutes contempt of court.
63-6 5. Each witness who appears before the Committee by its
63-7 order, except a state officer or employee, is entitled to receive for
63-8 his attendance the fees and mileage provided for witnesses in civil
63-9 cases in the courts of record of this state. The fees and mileage
63-10 must be audited and paid upon the presentation of proper claims
63-11 sworn to by the witness and approved by the Secretary and
63-12 Chairman of the Committee.
63-13 Sec. 132. NRS 218.53883 is hereby amended to read as
63-14 follows:
63-15 218.53883 1. The Committee shall:
63-16 (a) Review the laws relating to the exemptions from and the
63-17 distribution of revenue generated by state and local taxes. In
63-18 conducting the review, the Committee [may] :
63-19 (1) May consider the purposes for which the various state
63-20 and local taxes were imposed, the actual use of the revenue
63-21 collected from the various state and local taxes , and any relief to the
63-22 taxpayers from the burden of the various state and local taxes that
63-23 may result from any possible recommendations of the Committee.
63-24 (2) Shall consider the purposes for which various
63-25 exemptions from those taxes were adopted, whether any of those
63-26 exemptions have become obsolete or no longer serve their
63-27 intended purpose, and whether any of those exemptions should be
63-28 repealed.
63-29 (b) Study whether removing the authority of the Board of
63-30 County Commissioners of Washoe County to impose a certain
63-31 additional governmental services tax is a prudent act which is in the
63-32 best interests of this state.
63-33 2. In conducting its review of the laws relating to the
63-34 exemptions from and the distribution of revenue generated by state
63-35 and local taxes, the Committee may review:
63-36 (a) The exemptions and distribution of the revenue from:
63-37 (1) The local school support tax imposed by chapter 374 of
63-38 NRS;
63-39 (2) The tax on aviation fuel and motor vehicle fuel imposed
63-40 by or pursuant to chapter 365 of NRS;
63-41 (3) The tax on intoxicating liquor imposed by chapter 369 of
63-42 NRS;
63-43 (4) The tax on fuel imposed pursuant to chapter 373 of NRS;
63-44 (5) The tax on tobacco imposed by chapter 370 of NRS;
64-1 (6) The governmental services tax imposed by or pursuant to
64-2 chapter 371 of NRS;
64-3 (7) The tax imposed on gaming licensees by or pursuant to
64-4 chapter 463 of NRS;
64-5 (8) Property taxes imposed pursuant to chapter 361 of NRS;
64-6 (9) The tax on the transfer of real property imposed by or
64-7 pursuant to chapter 375 of NRS; and
64-8 (10) Any other state or local tax.
64-9 (b) The proper crediting of gasoline tax revenue if the collection
64-10 is moved to the terminal rack level.
64-11 3. The Committee may:
64-12 (a) Conduct investigations and hold hearings in connection with
64-13 its review and study;
64-14 (b) Contract with one or more consultants to obtain technical
64-15 advice concerning the study conducted pursuant to NRS 218.53884;
64-16 (c) Apply for any available grants and accept any gifts, grants or
64-17 donations and use any such gifts, grants or donations to aid the
64-18 committee in carrying out its duties pursuant to this chapter;
64-19 (d) Direct the Legislative Counsel Bureau to assist in its
64-20 research, investigations, review and study; and
64-21 (e) Recommend to the Legislature, as a result of its review and
64-22 study, any appropriate legislation.
64-23 Sec. 133. NRS 233B.039 is hereby amended to read as
64-24 follows:
64-25 233B.039 1. The following agencies are entirely exempted
64-26 from the requirements of this chapter:
64-27 (a) The Governor.
64-28 (b) The Department of Corrections.
64-29 (c) The University and Community College System of Nevada.
64-30 (d) The Office of the Military.
64-31 (e) [The] Except as otherwise provided in section 38 of this act,
64-32 the State Gaming Control Board.
64-33 (f) The Nevada Gaming Commission.
64-34 (g) The Welfare Division of the Department of Human
64-35 Resources.
64-36 (h) The Division of Health Care Financing and Policy of the
64-37 Department of Human Resources.
64-38 (i) The State Board of Examiners acting pursuant to chapter 217
64-39 of NRS.
64-40 (j) Except as otherwise provided in NRS 533.365, the Office of
64-41 the State Engineer.
64-42 (k) The Division of Industrial Relations of the Department of
64-43 Business and Industry acting to enforce the provisions of
64-44 NRS 618.375.
65-1 (l) The Administrator of the Division of Industrial Relations of
65-2 the Department of Business and Industry in establishing and
65-3 adjusting the schedule of fees and charges for accident benefits
65-4 pursuant to subsection 2 of NRS 616C.260.
65-5 (m) The Board to Review Claims in adopting resolutions to
65-6 carry out its duties pursuant to NRS 590.830.
65-7 2. Except as otherwise provided in subsection 5 and NRS
65-8 391.323, the Department of Education, the Board of the Public
65-9 Employees’ Benefits Program and the Commission on Professional
65-10 Standards in Education are subject to the provisions of this chapter
65-11 for the purpose of adopting regulations but not with respect to any
65-12 contested case.
65-13 3. The special provisions of:
65-14 (a) Chapter 612 of NRS for the distribution of regulations by
65-15 and the judicial review of decisions of the Employment Security
65-16 Division of the Department of Employment, Training and
65-17 Rehabilitation;
65-18 (b) Chapters 616A to 617, inclusive, of NRS for the
65-19 determination of contested claims;
65-20 (c) Chapter 703 of NRS for the judicial review of decisions of
65-21 the Public Utilities Commission of Nevada;
65-22 (d) Chapter 91 of NRS for the judicial review of decisions of the
65-23 Administrator of the Securities Division of the Office of the
65-24 Secretary of State; and
65-25 (e) NRS 90.800 for the use of summary orders in contested
65-26 cases,
65-27 prevail over the general provisions of this chapter.
65-28 4. The provisions of NRS 233B.122, 233B.124, 233B.125 and
65-29 233B.126 do not apply to the Department of Human Resources in
65-30 the adjudication of contested cases involving the issuance of letters
65-31 of approval for health facilities and agencies.
65-32 5. The provisions of this chapter do not apply to:
65-33 (a) Any order for immediate action, including, but not limited
65-34 to, quarantine and the treatment or cleansing of infected or infested
65-35 animals, objects or premises, made under the authority of the State
65-36 Board of Agriculture, the State Board of Health or any other agency
65-37 of this state in the discharge of a responsibility for the preservation
65-38 of human or animal health or for insect or pest control;
65-39 (b) An extraordinary regulation of the State Board of Pharmacy
65-40 adopted pursuant to NRS 453.2184; or
65-41 (c) A regulation adopted by the State Board of Education
65-42 pursuant to NRS 392.644 or 394.1694.
65-43 6. The State Board of Parole Commissioners is subject to the
65-44 provisions of this chapter for the purpose of adopting regulations but
65-45 not with respect to any contested case.
66-1 Sec. 134. Chapter 244 of NRS is hereby amended by adding
66-2 thereto a new section to read as follows:
66-3 1. There is hereby imposed a tax at a rate of 1 percent of the
66-4 gross receipts from the rental of transient lodging in each county
66-5 upon those persons in the business of providing lodging who are
66-6 required to pay the tax imposed pursuant to NRS 244.3352. This
66-7 tax is in addition to any other taxes imposed on the revenue from
66-8 the rental of transient lodging.
66-9 2. The tax imposed pursuant to subsection 1 must be:
66-10 (a) Collected and administered by the county in which the
66-11 transient lodging is located in the same manner as provided for
66-12 the tax imposed pursuant to NRS 244.3352.
66-13 (b) Paid within the time set forth in the schedule of payment
66-14 adopted by that county for the tax imposed pursuant to
66-15 NRS 244.3352.
66-16 3. The tax imposed pursuant to subsection 1 may be collected
66-17 from the paying guests and may be shown as an addition to the
66-18 charge for the rental of transient lodging. The person providing
66-19 the transient lodging is liable to the State for the payment of the
66-20 tax whether or not it is actually collected from the paying guest.
66-21 4. If the tax imposed pursuant to subsection 1 is not paid
66-22 within the time set forth in the schedule for payment, the
66-23 governmental entity collecting the tax shall charge and collect in
66-24 addition to the tax:
66-25 (a) A penalty of not more than 10 percent of the amount due,
66-26 exclusive of interest, or the administrative fee established by the
66-27 board of county commissioners pursuant to NRS 244.3352,
66-28 whichever is greater; and
66-29 (b) Interest on the amount due at the rate of not more than 1.5
66-30 percent per month or fraction thereof from the date on which the
66-31 tax became due until the date of payment.
66-32 5. The governmental entity collecting the tax imposed
66-33 pursuant to subsection 1 shall deposit all proceeds of the tax and
66-34 any applicable penalties and interest with the State Treasurer for
66-35 credit to the State General Fund.
66-36 6. As used in this section, “gross receipts from the rental of
66-37 transient lodging” does not include the tax imposed and collected
66-38 from paying guests pursuant to this section or NRS 244.3352 or
66-39 268.096.
66-40 Sec. 135. NRS 244.335 is hereby amended to read as follows:
66-41 244.335 1. Except as otherwise provided in subsection 2, the
66-42 board of county commissioners may:
66-43 (a) Regulate all character of lawful trades, callings, industries,
66-44 occupations, professions and business conducted in its county
66-45 outside of the limits of incorporated cities and towns.
67-1 (b) Except as otherwise provided in NRS 244.3359 and 576.128,
67-2 fix, impose and collect a license tax for revenue or for regulation, or
67-3 for both revenue and regulation, on such trades, callings, industries,
67-4 occupations, professions and business.
67-5 2. The county license boards have the exclusive power in their
67-6 respective counties to regulate entertainers employed by an
67-7 entertainment by referral service and the business of conducting a
67-8 dancing hall, escort service, entertainment by referral service or
67-9 gambling game or device permitted by law, outside of an
67-10 incorporated city. The county license boards may fix, impose and
67-11 collect license taxes for revenue or for regulation, or for both
67-12 revenue and regulation, on such employment and businesses.
67-13 3. No license to engage in any type of business may be granted
67-14 unless the applicant for the license signs an affidavit affirming that
67-15 the business has complied with the provisions of [chapter 364A of
67-16 NRS.] section 66 of this act. The county license board shall provide
67-17 upon request an application for a business license pursuant to
67-18 [chapter 364A of NRS.] section 66 of this act.
67-19 4. No license to engage in business as a seller of tangible
67-20 personal property may be granted unless the applicant for the license
67-21 presents written evidence that:
67-22 (a) The Department of Taxation has issued or will issue a permit
67-23 for this activity, and this evidence clearly identifies the business by
67-24 name; or
67-25 (b) Another regulatory agency of the State has issued or will
67-26 issue a license required for this activity.
67-27 5. Any license tax levied for the purposes of NRS 244.3358 or
67-28 244A.597 to 244A.655, inclusive, constitutes a lien upon the real
67-29 and personal property of the business upon which the tax was levied
67-30 until the tax is paid. The lien has the same priority as a lien for
67-31 general taxes. The lien must be enforced in the following manner:
67-32 (a) By recording in the office of the county recorder, within 6
67-33 months after the date on which the tax became delinquent or was
67-34 otherwise determined to be due and owing, a notice of the tax lien
67-35 containing the following:
67-36 (1) The amount of tax due and the appropriate year;
67-37 (2) The name of the record owner of the property;
67-38 (3) A description of the property sufficient for identification;
67-39 and
67-40 (4) A verification by the oath of any member of the board of
67-41 county commissioners or the county fair and recreation board; and
67-42 (b) By an action for foreclosure against the property in the same
67-43 manner as an action for foreclosure of any other lien, commenced
67-44 within 2 years after the date of recording of the notice of the tax
67-45 lien, and accompanied by appropriate notice to other lienholders.
68-1 6. The board of county commissioners may delegate the
68-2 authority to enforce liens from taxes levied for the purposes of NRS
68-3 244A.597 to 244A.655, inclusive, to the county fair and recreation
68-4 board. If the authority is so delegated, the board of county
68-5 commissioners shall revoke or suspend the license of a business
68-6 upon certification by the county fair and recreation board that the
68-7 license tax has become delinquent, and shall not reinstate the license
68-8 until the tax is paid. Except as otherwise provided in NRS 244.3357,
68-9 all information concerning license taxes levied by an ordinance
68-10 authorized by this section or other information concerning the
68-11 business affairs or operation of any licensee obtained as a result of
68-12 the payment of such license taxes or as the result of any audit or
68-13 examination of the books by any authorized employee of a county
68-14 fair and recreation board of the county for any license tax levied for
68-15 the purpose of NRS 244A.597 to 244A.655, inclusive, is
68-16 confidential and must not be disclosed by any member, officer or
68-17 employee of the county fair and recreation board or the county
68-18 imposing the license tax unless the disclosure is authorized by the
68-19 affirmative action of a majority of the members of the appropriate
68-20 county fair and recreation board. Continuing disclosure may be so
68-21 authorized under an agreement with the Department of Taxation for
68-22 the exchange of information concerning taxpayers.
68-23 Sec. 136. NRS 244.3357 is hereby amended to read as
68-24 follows:
68-25 244.3357 On or before August 15 of each year, the board of
68-26 county commissioners in each county shall submit a report to the
68-27 Department of Taxation which states:
68-28 1. The rate of all taxes imposed on the revenues from the rental
68-29 of transient lodging pursuant to NRS 244.335 and 244.3352 and any
68-30 special act in the preceding fiscal year;
68-31 2. The total amount of revenue collected from all taxes
68-32 imposed on the revenues from the rental of transient lodging
68-33 pursuant to NRS 244.335 and 244.3352 and any special act in the
68-34 preceding fiscal year; [and]
68-35 3. The total amount of revenue collected from the tax
68-36 imposed on the revenues from the rental of transient lodging
68-37 pursuant to section 134 of this act; and
68-38 4. The manner in which the revenue reported pursuant to
68-39 subsection 2 was used in the previous fiscal year.
68-40 Sec. 137. NRS 244.3358 is hereby amended to read as
68-41 follows:
68-42 244.3358 1. A county whose population is less than 100,000
68-43 may by ordinance assign to a district created pursuant to chapter 318
68-44 of NRS which has been granted the basic power of furnishing
68-45 recreational facilities all or any portion of the proceeds of any tax on
69-1 the revenues from the rental of transient lodging which is imposed
69-2 by the county and collected within the boundaries of the district,
69-3 except the tax imposed pursuant to NRS 244.3352 , [or] a tax
69-4 imposed pursuant to NRS 244.3351[.] or the tax imposed pursuant
69-5 to section 134 of this act.
69-6 2. The district may use the proceeds assigned pursuant to
69-7 subsection 1 for any purpose authorized pursuant to NRS 318.143.
69-8 3. The district may, with the consent of the board of county
69-9 commissioners or as otherwise provided in NRS 268.460,
69-10 irrevocably pledge the proceeds assigned pursuant to subsection 1
69-11 for:
69-12 (a) The repayment of any bonds or short-term or medium-term
69-13 obligations issued pursuant to chapter 318 or 350 of NRS for any
69-14 lawful purpose pertaining to the furnishing of recreational facilities;
69-15 or
69-16 (b) The refinancing of any such bonds or obligations.
69-17 The consent of the board of county commissioners must be given by
69-18 resolution. If any proceeds are pledged pursuant to this subsection,
69-19 the assignment of the proceeds may not be revoked until the bonds
69-20 or short-term or medium-term obligations for which the proceeds
69-21 were pledged have been completely repaid.
69-22 4. No assignment may be made pursuant to this section which
69-23 is inconsistent with an assignment made or contract entered into for
69-24 the purposes of NRS 244A.597 to 244A.655, inclusive.
69-25 5. A county which makes an assignment pursuant to this
69-26 section may retain an amount equal to the reasonable cost of
69-27 collecting the tax, which must not exceed 2 percent of the proceeds
69-28 of the tax for any period of collection.
69-29 Sec. 138. NRS 244.3359 is hereby amended to read as
69-30 follows:
69-31 244.3359 1. A county whose population is 400,000 or more
69-32 shall not impose a new tax on the rental of transient lodging or
69-33 increase the rate of an existing tax on the rental of transient lodging
69-34 after March 25, 1991, except pursuant to NRS 244.3351 and
69-35 244.3352[.] and section 134 of this act.
69-36 2. A county whose population is 100,000 or more but less than
69-37 400,000 shall not impose a new tax on the rental of transient lodging
69-38 or increase the rate of an existing tax on the rental of transient
69-39 lodging after March 25, 1991[.] , except pursuant to section 134 of
69-40 this act.
69-41 3. The Legislature hereby declares that the limitation imposed
69-42 by subsection 2 will not be repealed or amended except as otherwise
69-43 provided in section 134 of this act or to allow the imposition of an
69-44 increase in such a tax for the promotion of tourism or for the
70-1 construction or operation of tourism facilities by a convention and
70-2 visitors authority.
70-3 Sec. 139. NRS 244A.637 is hereby amended to read as
70-4 follows:
70-5 244A.637 1. For the acquisition of any recreational facilities
70-6 authorized in NRS 244A.597 to 244A.655, inclusive, the county fair
70-7 and recreation board, at any time or from time to time may:
70-8 (a) In the name of and on behalf of the county, issue:
70-9 (1) General obligation bonds, payable from taxes; and
70-10 (2) General obligation bonds, payable from taxes, which
70-11 payment is additionally secured by a pledge of gross or net revenues
70-12 derived from the operation of such recreational facilities, and, if so
70-13 determined by the board, further secured by a pledge of such other
70-14 gross or net revenues as may be derived from any other income-
70-15 producing project of the county or from any license or other excise
70-16 taxes levied for revenue by the county, or otherwise, as may be
70-17 legally made available for their payment;
70-18 (b) In the name of and on behalf of the county fair and
70-19 recreation board, issue revenue bonds:
70-20 (1) Payable from the net revenues to be derived from the
70-21 operation of such recreational facilities;
70-22 (2) Secured by a pledge of revenues from any tax on the
70-23 rental of transient lodging levied for revenue by the county or a city
70-24 [;] , other than revenues from the tax on the rental of transient
70-25 lodging imposed pursuant to section 134 of this act;
70-26 (3) Secured by any other revenue that may be legally made
70-27 available for their payment; or
70-28 (4) Payable or secured by any combination of subparagraph
70-29 (1), (2) or (3); and
70-30 (c) Make a contract with the United States of America, or any
70-31 agency or instrumentality thereof, or any other person or agency,
70-32 public or private, creating an indebtedness if a question authorizing
70-33 such contract is submitted to and approved by a majority of the
70-34 qualified electors of the county in the manner provided in NRS
70-35 350.020 to 350.070, inclusive. This paragraph does not apply to
70-36 contracts for the prepayment of rent or other similar obligations.
70-37 2. Revenue bonds issued pursuant to this section must be
70-38 authorized by resolution of the county fair and recreation board, and
70-39 no further approval by any person, board or commission is required.
70-40 Sec. 140. Chapter 268 of NRS is hereby amended by adding
70-41 thereto a new section to read as follows:
70-42 1. There is hereby imposed a tax at a rate of 1 percent of the
70-43 gross receipts from the rental of transient lodging in each city
70-44 upon those persons in the business of providing lodging who are
70-45 required to pay the tax imposed pursuant to NRS 268.096. This tax
71-1 is in addition to any other taxes imposed on the revenue from the
71-2 rental of transient lodging.
71-3 2. The tax imposed pursuant to subsection 1 must be:
71-4 (a) Collected and administered by the city in which the
71-5 transient lodging is located in the same manner as provided for
71-6 the tax imposed pursuant to NRS 268.096.
71-7 (b) Paid within the time set forth in the schedule of payment
71-8 adopted by that city for the tax imposed pursuant to NRS 268.096.
71-9 3. The tax imposed pursuant to subsection 1 may be collected
71-10 from the paying guests and may be shown as an addition to the
71-11 charge for the rental of transient lodging. The person providing
71-12 the transient lodging is liable to the State for the payment of the
71-13 tax whether or not it is actually collected from the paying guest.
71-14 4. If the tax imposed pursuant to subsection 1 is not paid
71-15 within the time set forth in the schedule for payment, the city shall
71-16 charge and collect in addition to the tax:
71-17 (a) A penalty of not more than 10 percent of the amount due,
71-18 exclusive of interest, or the administrative fee established by the
71-19 governing body of the city pursuant to NRS 268.096, whichever is
71-20 greater; and
71-21 (b) Interest on the amount due at the rate of not more than 1.5
71-22 percent per month or fraction thereof from the date on which the
71-23 tax became due until the date of payment.
71-24 5. The governmental entity collecting the tax imposed
71-25 pursuant to subsection 1 shall deposit all proceeds of the tax and
71-26 any applicable penalties and interest with the State Treasurer for
71-27 credit to the State General Fund.
71-28 6. As used in this section, “gross receipts from the rental of
71-29 transient lodging” does not include the tax imposed and collected
71-30 from paying guests pursuant to this section or NRS 244.3352 or
71-31 268.096.
71-32 Sec. 141. NRS 268.095 is hereby amended to read as follows:
71-33 268.095 1. The city council or other governing body of each
71-34 incorporated city in this state, whether organized under general law
71-35 or special charter, may:
71-36 (a) Except as otherwise provided in NRS 268.0968 and 576.128,
71-37 fix, impose and collect for revenues or for regulation, or both, a
71-38 license tax on all character of lawful trades, callings, industries,
71-39 occupations, professions and businesses conducted within its
71-40 corporate limits.
71-41 (b) Assign the proceeds of any one or more of such license taxes
71-42 to the county within which the city is situated for the purpose or
71-43 purposes of making the proceeds available to the county:
72-1 (1) As a pledge as additional security for the payment of any
72-2 general obligation bonds issued pursuant to NRS 244A.597 to
72-3 244A.655, inclusive;
72-4 (2) For redeeming any general obligation bonds issued
72-5 pursuant to NRS 244A.597 to 244A.655, inclusive;
72-6 (3) For defraying the costs of collecting or otherwise
72-7 administering any such license tax so assigned, of the county fair
72-8 and recreation board and of officers, agents and employees hired
72-9 thereby, and of incidentals incurred thereby;
72-10 (4) For operating and maintaining recreational facilities
72-11 under the jurisdiction of the county fair and recreation board;
72-12 (5) For improving, extending and bettering recreational
72-13 facilities authorized by NRS 244A.597 to 244A.655, inclusive; and
72-14 (6) For constructing, purchasing or otherwise acquiring such
72-15 recreational facilities.
72-16 (c) Pledge the proceeds of any tax imposed on the revenues from
72-17 the rental of transient lodging pursuant to this section for the
72-18 payment of any general or special obligations issued by the city for
72-19 a purpose authorized by the laws of this state.
72-20 (d) Use the proceeds of any tax imposed pursuant to this section
72-21 on the revenues from the rental of transient lodging:
72-22 (1) To pay the principal, interest or any other indebtedness
72-23 on any general or special obligations issued by the city pursuant to
72-24 the laws of this state;
72-25 (2) For the expense of operating or maintaining, or both, any
72-26 facilities of the city; and
72-27 (3) For any other purpose for which other money of the city
72-28 may be used.
72-29 2. The proceeds of any tax imposed pursuant to this section
72-30 that are pledged for the repayment of general obligations may be
72-31 treated as “pledged revenues” for the purposes of NRS 350.020.
72-32 3. No license to engage in any type of business may be granted
72-33 unless the applicant for the license signs an affidavit affirming that
72-34 the business has complied with the provisions of [chapter 364A of
72-35 NRS.] section 66 of this act. The city licensing agency shall provide
72-36 upon request an application for a business license pursuant to
72-37 [chapter 364A of NRS.] section 66 of this act.
72-38 4. No license to engage in business as a seller of tangible
72-39 personal property may be granted unless the applicant for the license
72-40 presents written evidence that:
72-41 (a) The Department of Taxation has issued or will issue a permit
72-42 for this activity, and this evidence clearly identifies the business by
72-43 name; or
72-44 (b) Another regulatory agency of the State has issued or will
72-45 issue a license required for this activity.
73-1 5. Any license tax levied under the provisions of this section
73-2 constitutes a lien upon the real and personal property of the business
73-3 upon which the tax was levied until the tax is paid. The lien has the
73-4 same priority as a lien for general taxes. The lien must be enforced
73-5 in the following manner:
73-6 (a) By recording in the office of the county recorder, within 6
73-7 months following the date on which the tax became delinquent or
73-8 was otherwise determined to be due and owing, a notice of the tax
73-9 lien containing the following:
73-10 (1) The amount of tax due and the appropriate year;
73-11 (2) The name of the record owner of the property;
73-12 (3) A description of the property sufficient for identification;
73-13 and
73-14 (4) A verification by the oath of any member of the board of
73-15 county commissioners or the county fair and recreation board; and
73-16 (b) By an action for foreclosure against such property in the
73-17 same manner as an action for foreclosure of any other lien,
73-18 commenced within 2 years after the date of recording of the notice
73-19 of the tax lien, and accompanied by appropriate notice to other
73-20 lienholders.
73-21 6. The city council or other governing body of each
73-22 incorporated city may delegate the power and authority to enforce
73-23 such liens to the county fair and recreation board. If the authority is
73-24 so delegated, the governing body shall revoke or suspend the license
73-25 of a business upon certification by the board that the license tax has
73-26 become delinquent, and shall not reinstate the license until the tax is
73-27 paid. Except as otherwise provided in NRS 268.0966, all
73-28 information concerning license taxes levied by an ordinance
73-29 authorized by this section or other information concerning the
73-30 business affairs or operation of any licensee obtained as a result of
73-31 the payment of those license taxes or as the result of any audit or
73-32 examination of the books of the city by any authorized employee of
73-33 a county fair and recreation board for any license tax levied for the
73-34 purpose of NRS 244A.597 to 244A.655, inclusive, is confidential
73-35 and must not be disclosed by any member, official or employee of
73-36 the county fair and recreation board or the city imposing the license
73-37 tax unless the disclosure is authorized by the affirmative action of a
73-38 majority of the members of the appropriate county fair and
73-39 recreation board. Continuing disclosure may be so authorized under
73-40 an agreement with the Department of Taxation for the exchange of
73-41 information concerning taxpayers.
73-42 7. The powers conferred by this section are in addition and
73-43 supplemental to, and not in substitution for, and the limitations
73-44 imposed by this section do not affect the powers conferred by, any
73-45 other law. No part of this section repeals or affects any other law or
74-1 any part thereof, it being intended that this section provide a
74-2 separate method of accomplishing its objectives, and not an
74-3 exclusive one.
74-4 Sec. 142. NRS 268.0966 is hereby amended to read as
74-5 follows:
74-6 268.0966 On or before August 15 of each year, the governing
74-7 body of each city shall submit a report to the Department of
74-8 Taxation which states:
74-9 1. The rate of all taxes imposed on the revenues from the rental
74-10 of transient lodging pursuant to NRS 268.095 and 268.096 and any
74-11 special act in the preceding fiscal year;
74-12 2. The total amount of revenue collected from all taxes
74-13 imposed on the revenues from the rental of transient lodging
74-14 pursuant to NRS 268.095 and 268.096 and any special act in the
74-15 preceding fiscal year; [and]
74-16 3. The total amount of revenue collected from the tax
74-17 imposed on the revenues from the rental of transient lodging
74-18 pursuant to section 140 of this act; and
74-19 4. The manner in which the revenue reported pursuant to
74-20 subsection 2 was used in the previous fiscal year.
74-21 Sec. 143. NRS 268.0968 is hereby amended to read as
74-22 follows:
74-23 268.0968 1. Except as otherwise provided in NRS 268.096
74-24 and 268.801 to 268.808, inclusive, and section 140 of this act, a
74-25 city located in a county whose population is 400,000 or more shall
74-26 not impose a new tax on the rental of transient lodging or increase
74-27 the rate of an existing tax on the rental of transient lodging after
74-28 March 25, 1991.
74-29 2. Except as otherwise provided in NRS 268.7845[,] and
74-30 section 140 of this act, a city located in a county whose population
74-31 is 100,000 or more but less than 400,000 shall not impose a new tax
74-32 on the rental of transient lodging or increase the rate of an existing
74-33 tax on the rental of transient lodging after March 25, 1991.
74-34 3. The Legislature hereby declares that the limitation imposed
74-35 by subsection 2 will not be repealed or amended except as otherwise
74-36 provided in section 140 of this act or to allow the imposition of an
74-37 increase in such a tax for:
74-38 (a) The promotion of tourism;
74-39 (b) The construction or operation of tourism facilities by a
74-40 convention and visitors authority; or
74-41 (c) The acquisition, establishment, construction or expansion of
74-42 one or more railroad grade separation projects.
75-1 Sec. 144. Chapter 338 of NRS is hereby amended by adding
75-2 thereto a new section to read as follows:
75-3 A public body shall include in each contract for the
75-4 construction, alteration or repair of any public work a clause
75-5 requiring each contractor, subcontractor and other person who
75-6 provides labor, equipment, materials, supplies or services for the
75-7 public work to comply with the requirements of all applicable state
75-8 and local laws, including, without limitation, any applicable
75-9 licensing requirements and requirements for the payment of sales
75-10 and use taxes on equipment, materials and supplies provided for
75-11 the public work.
75-12 Sec. 145. Chapter 353 of NRS is hereby amended by adding
75-13 thereto a new section to read as follows:
75-14 “Account” means the Disaster Relief Account created by
75-15 NRS 353.2735.
75-16 Sec. 146. NRS 353.1465 is hereby amended to read as
75-17 follows:
75-18 353.1465 1. Upon approval of the State Board of Finance, a
75-19 state agency may enter into contracts with issuers of credit cards or
75-20 debit cards or operators of systems that provide for the electronic
75-21 transfer of money to provide for the acceptance of credit cards, debit
75-22 cards or electronic transfers of money by the agency:
75-23 (a) For the payment of money owed to the agency for taxes,
75-24 interest, penalties or any other obligation; or
75-25 (b) In payment for goods or services.
75-26 2. Before a state agency may enter into a contract pursuant to
75-27 subsection 1, the agency must submit the proposed contract to the
75-28 State Treasurer for his review and transmittal to the State Board of
75-29 Finance.
75-30 3. Except as otherwise provided in subsection 4, if the issuer or
75-31 operator charges the state agency a fee for each use of a credit card
75-32 or debit card or for each electronic transfer of money, the state
75-33 agency may require the cardholder or the person requesting the
75-34 electronic transfer of money to pay a fee[,] which must not exceed
75-35 the amount charged to the state agency by the issuer or operator.
75-36 4. A state agency that is required to pay a fee charged by the
75-37 issuer or operator for the use of a credit card or debit card or for an
75-38 electronic transfer of money may, pursuant to NRS 353.148, file a
75-39 claim with the Director of the Department of Administration for
75-40 reimbursement of the fees paid to the issuer or operator during the
75-41 immediately preceding quarter.
75-42 5. The Director of the Department of Administration shall
75-43 adopt regulations providing for the submission of payments to
75-44 state agencies pursuant to contracts authorized by this section.
76-1 The regulations must not conflict with a regulation adopted
76-2 pursuant to NRS 360A.020 or section 60 of this act.
76-3 6. As used in this section:
76-4 (a) “Cardholder” means the person or organization named on the
76-5 face of a credit card or debit card to whom or for whose benefit the
76-6 credit card or debit card is issued by an issuer.
76-7 (b) “Credit card” means any instrument or device, whether
76-8 known as a credit card or credit plate[,] or by any other name,
76-9 issued with or without a fee by an issuer for the use of the
76-10 cardholder in obtaining money, property, goods, services or
76-11 anything else of value on credit.
76-12 (c) “Debit card” means any instrument or device, whether
76-13 known as a debit card or by any other name, issued with or without
76-14 a fee by an issuer for the use of the cardholder in depositing,
76-15 obtaining or transferring funds.
76-16 (d) “Electronic transfer of money” has the meaning ascribed to it
76-17 in NRS 463.01473.
76-18 (e) “Issuer” means a business organization, financial institution
76-19 or authorized agent of a business organization or financial institution
76-20 that issues a credit card or debit card.
76-21 Sec. 147. NRS 353.210 is hereby amended to read as follows:
76-22 353.210 1. Except as otherwise provided in subsection 6, on
76-23 or before September 1 of each even-numbered year, all departments,
76-24 institutions and other agencies of the Executive Department of the
76-25 State Government, and all agencies of the Executive Department of
76-26 the State Government receiving state money, fees or other money
76-27 under the authority of the State, including those operating on money
76-28 designated for specific purposes by the Nevada Constitution or
76-29 otherwise, shall prepare, on blanks furnished them by the Chief, and
76-30 submit to the Chief [estimates] :
76-31 (a) The number of positions within the department, institution
76-32 or agency that have been vacant for at least 12 months, the
76-33 number of months each such position has been vacant and the
76-34 reasons for each such vacancy; and
76-35 (b) Estimates of their expenditure requirements, together with
76-36 all anticipated income from fees and all other sources, for the next 2
76-37 fiscal years compared with the corresponding figures of the last
76-38 completed fiscal year and the estimated figures for the current fiscal
76-39 year.
76-40 2. The Chief shall direct that one copy of the forms submitted
76-41 pursuant to subsection 1, accompanied by every supporting schedule
76-42 and any other related material, be delivered directly to the Fiscal
76-43 Analysis Division of the Legislative Counsel Bureau on or before
76-44 September 1 of each even-numbered year.
77-1 3. The Budget Division of the Department of Administration
77-2 shall give advance notice to the Fiscal Analysis Division of the
77-3 Legislative Counsel Bureau of any conference between the Budget
77-4 Division of the Department of Administration and personnel of
77-5 other state agencies regarding budget estimates. A fiscal analyst of
77-6 the Legislative Counsel Bureau or his designated representative may
77-7 attend any such conference.
77-8 4. The estimates of expenditure requirements submitted
77-9 pursuant to subsection 1 must be classified to set forth the data of
77-10 funds, organizational units, and the character and objects of
77-11 expenditures, and must include a mission statement and
77-12 measurement indicators for each program. The organizational units
77-13 may be subclassified by functions and activities, or in any other
77-14 manner at the discretion of the Chief.
77-15 5. If any department, institution or other agency of the
77-16 Executive Department of the State Government, whether its money
77-17 is derived from state money or from other money collected under
77-18 the authority of the State, fails or neglects to submit estimates of its
77-19 expenditure requirements as provided in this section, the Chief may,
77-20 from any data at hand in his office or which he may examine or
77-21 obtain elsewhere, make and enter a proposed budget for the
77-22 department, institution or agency in accordance with the data.
77-23 6. Agencies, bureaus, commissions and officers of the
77-24 Legislative Department, the Public Employees’ Retirement System
77-25 and the Judicial Department of the State Government shall submit to
77-26 the Chief for his information in preparing the proposed executive
77-27 budget the budgets which they propose to submit to the Legislature.
77-28 Sec. 148. NRS 353.213 is hereby amended to read as follows:
77-29 353.213 1. In preparing the proposed budget for the
77-30 Executive Department of the State Government for each biennium,
77-31 the Chief shall not exceed the limit upon total proposed
77-32 expenditures for purposes other than construction from the State
77-33 General Fund calculated pursuant to this section. The base for each
77-34 biennium is the total expenditure, for the purposes limited, from the
77-35 State General Fund appropriated and authorized by the Legislature
77-36 for the [biennium beginning on July 1, 1975.] immediately
77-37 preceding biennium, minus any amount transferred from the State
77-38 General Fund to any other fund during that biennium.
77-39 2. The limit for each biennium is calculated as follows:
77-40 (a) The amount of expenditure constituting the base is
77-41 multiplied by the percentage of change in population [for] on July 1
77-42 of the first fiscal year in the current biennium from the population
77-43 on [July 1, 1974,] July 1 of the first fiscal year in the immediately
77-44 preceding biennium, and this product is added to or subtracted from
77-45 the amount of expenditure constituting the base.
78-1 (b) The amount calculated pursuant to paragraph (a) is
78-2 multiplied by the percentage of inflation or deflation, and this
78-3 product is added to or subtracted from the amount calculated
78-4 pursuant to paragraph (a).
78-5 (c) Subject to the limitations of this paragraph:
78-6 (1) If the amount resulting from the calculations pursuant to
78-7 paragraphs (a) and (b) represents a net increase over the base
78-8 biennium, the Chief may increase the proposed expenditure
78-9 accordingly.
78-10 (2) If the amount represents a net decrease, the Chief shall
78-11 decrease the proposed expenditure accordingly.
78-12 (3) If the amount is the same as in the base biennium, that
78-13 amount is the limit of permissible proposed expenditure.
78-14 The proposed budget for each fiscal year of the biennium must
78-15 provide for a reserve of not less than 5 percent nor more than [10]
78-16 15 percent of the total of all proposed appropriations from the State
78-17 General Fund for the operation of all departments, institutions and
78-18 agencies of the State Government and authorized expenditures from
78-19 the State General Fund for the regulation of gaming for that fiscal
78-20 year.
78-21 3. The [revised estimate of] population for the State [issued by
78-22 the United States Department of Commerce as of July 1, 1974, must
78-23 be used, and] certified by the Governor [shall certify] pursuant to
78-24 NRS 360.285 must be used to calculate the percentage of increase
78-25 or decrease in population for each [succeeding biennium.] biennium
78-26 pursuant to paragraph (a) of subsection 2. The Consumer Price
78-27 Index published by the United States Department of Labor for July
78-28 preceding each biennium must be used in determining the
78-29 percentage of inflation or deflation[.] pursuant to paragraph (b) of
78-30 subsection 2.
78-31 4. The Chief may exceed the limit to the extent necessary to
78-32 meet situations in which there is a threat to life or property.
78-33 Sec. 149. NRS 353.2705 is hereby amended to read as
78-34 follows:
78-35 353.2705 As used in NRS 353.2705 to 353.2771, inclusive,
78-36 and section 145 of this act, unless the context otherwise requires,
78-37 the words and terms defined in NRS 353.271 to 353.2731, inclusive,
78-38 and section 145 of this act have the meanings ascribed to them in
78-39 those sections.
78-40 Sec. 150. NRS 353.2735 is hereby amended to read as
78-41 follows:
78-42 353.2735 1. The Disaster Relief [Fund] Account is hereby
78-43 created as a special [revenue fund.] account in the Fund to
78-44 Stabilize the Operation of the State Government. The Interim
78-45 Finance Committee shall administer the [Fund.] Account.
79-1 2. The Division may accept grants, gifts or donations for
79-2 deposit in the [Fund.] Account. Except as otherwise provided in
79-3 subsection 3, money received from:
79-4 (a) A direct legislative appropriation to the [Fund;] Account;
79-5 (b) A transfer of [one-half of the interest earned on money] not
79-6 more than 10 percent of the aggregate balance in the Fund to
79-7 Stabilize the Operation of the State Government made pursuant to
79-8 NRS 353.288; and
79-9 (c) A grant, gift or donation to the [Fund,] Account,
79-10 must be deposited in the [Fund.] Account. Except as otherwise
79-11 provided in NRS 414.135, the interest and income earned on the
79-12 money in the [Fund] Account must, after deducting any applicable
79-13 charges, be credited to the [Fund.] Account.
79-14 3. If, at the end of each quarter of a fiscal year, the balance in
79-15 the [Fund] Account exceeds 0.75 percent of the total amount of all
79-16 appropriations from the State General Fund for the operation of all
79-17 departments, institutions and agencies of State Government and
79-18 authorized expenditures from the State General Fund for the
79-19 regulation of gaming for that fiscal year, the State Controller shall
79-20 not, until the balance in the [Fund] Account is 0.75 percent or less
79-21 of that amount, transfer any [interest earned on] money in the Fund
79-22 to Stabilize the Operation of the State Government from the State
79-23 General Fund to the [Fund] Account pursuant to the provisions of
79-24 NRS 353.288.
79-25 4. Money in the [Fund] Account may be distributed through
79-26 grants and loans to state agencies and local governments as provided
79-27 in NRS 353.2705 to 353.2771, inclusive[.] , and section 145 of this
79-28 act. Except as otherwise provided in NRS 353.276, such grants will
79-29 be disbursed on the basis of reimbursement of costs authorized
79-30 pursuant to NRS 353.274 and 353.2745.
79-31 5. If the Governor declares a disaster, the State Board of
79-32 Examiners shall estimate:
79-33 (a) The money in the [Fund] Account that is available for grants
79-34 and loans for the disaster pursuant to the provisions of NRS
79-35 353.2705 to 353.2771, inclusive [;] , and section 145 of this act;
79-36 and
79-37 (b) The anticipated amount of those grants and loans for the
79-38 disaster.
79-39 Except as otherwise provided in this subsection, if the anticipated
79-40 amount determined pursuant to paragraph (b) exceeds the available
79-41 money in the [Fund] Account for such grants and loans, all grants
79-42 and loans from the [Fund] Account for the disaster must be reduced
79-43 in the same proportion that the anticipated amount of the grants and
79-44 loans exceeds the money in the [Fund] Account that is available for
79-45 grants and loans for the disaster. If the reduction of a grant or loan
80-1 from the [Fund] Account would result in a reduction in the amount
80-2 of money that may be received by a state agency or local
80-3 government from the Federal Government, the reduction in the grant
80-4 or loan must not be made.
80-5 Sec. 151. NRS 353.274 is hereby amended to read as follows:
80-6 353.274 Money in the [Fund] Account may be distributed as a
80-7 grant to a state agency because of a disaster for the payment of
80-8 expenses incurred by the state agency for:
80-9 1. The repair or replacement of public roads, public streets,
80-10 bridges, water control facilities, public buildings, public utilities,
80-11 recreational facilities and parks owned by the State and damaged by
80-12 the disaster;
80-13 2. Any emergency measures undertaken to save lives, protect
80-14 public health and safety or protect public property, including,
80-15 without limitation, an emergency measure undertaken in response to
80-16 a crisis involving violence on school property, at a school activity or
80-17