Nevada 2019 Regular Session Status: Enacted

AB 443 — Revises provisions relating to taxes on retail sales. (BDR S-1128)

Last action — Chapter 623.

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed Assembly
  4. ✓
    Passed Senate
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced March 25, 2019. Enacted.

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Advancing 50% · moderate confidence

Where this bill stands today.

Odds of enactment

High

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  • Enacted

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

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Summary

AN ACT relating to taxation; revising provisions governing the contents of the periodic reports on the use of the proceeds from the taxes imposed pursuant to the Clark County Sales and Use Tax Act of 2005 and the Clark County Crime Prevention Act of 2016; removing the prospective expiration of the Clark County Sales and Use Tax Act of 2005 and amendments and other provisions relating thereto; providing penalties; and providing other matters properly relating thereto.

Bill Text

What changed in the latest version

261 added · 271 removed

261 line(s) added, 271 removed.

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(Reprinted with amendments adopted on May 22, 2019) SECOND REPRINT A.B.
Assembly Bill No.
443 A SSEMBLY B ILLN O.
443–Committee on Taxation CHAPTER..........
443–COMMITTEE ON T AXATION M ARCH 25, 2019 ____________ Referred to Committee on Taxation SUMMARY—Revises provisions relating to taxes on retail sales.
(BDR S-1128) FISCAL NOTE:
Effect on Local Government:
No.
Effect on the State:
No.
~ EXPLANATION – Matter in bolded italics is new;
matter between brackets [omitted material] is material to be omitted.
removing the prospective expiration of the Clark County Sales and Use Tax Act of and amendments and other provisions relating thereto;
removing the prospective expiration of the Clark County Sales and Use Tax Act of 2005 and amendments and other provisions relating thereto;
to impose a sales and use tax in Clark County to employ and equip additional police officers for the Boulder City Police Department, Henderson Police Department, Las Vegas Metropolitan Police Department, Mesquite Police Department and North Las Vegas Police Department.
Existing law authorizes the Board of County Commissioners of Clark County to impose a sales and use tax in Clark County to employ and equip additional police officers for the Boulder City Police Department, Henderson Police Department, Las Vegas Metropolitan Police Department, Mesquite Police Department and North Las Vegas Police Department.
(Clark County Sales and Use Tax Act of 2005) A police department is prohibited from spending the proceeds of the tax unless the expenditure has been approved by a designated body and only if the use will not chapter 249, Statutes of Nevada 2005, as last amended by chapter 497, Statutes of Nevada 2011, p.
(Clark County Sales and Use Tax Act of 2005) A police department is prohibited from spending the proceeds of the tax unless the replace or supplant existing funding for the police department.
(Section 13 oft chapter 249, Statutes of Nevada 2005, as last amended by chapter 497, Statutes of Nevada 2011, p.
(Clark County Crime Prevention Act of 2016, section 9 of chapter 1, Statutes of Nevada 2016, concerning expenditures from the proceeds of the taxes imposed be submitted to the Department of Taxation.
(Clark County Crime Prevention Act of 2016, section 9 of chapter 1, Statutes of Nevada 2016, 30th Special Session, p.
5) Each of those Acts require that certain reports the Department of Taxation.
9) Sections 1 and 1.3 - *AB443_R2* – 2 – of this bill require that the reports also include information relating to expenditures for equipment and academies for training officers.
9) Sections 1 and 1.3 of this bill require that the reports also include information relating to expenditures for equipment and academies for training officers.
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
EXPLANATION – Matter in bolded italics is new;
matter between brackets [omitted material] is material to be omitted.
- 80th Session (2019) – 2 – THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 13.5 of the Clark County Sales and Use Tax Act of 2005, being chapter 249, Statutes of Nevada 2005, as last amended by chapter 497, Statutes of Nevada 2011, at page 3160, is hereby amended to read as follows:
Section 13.5 of the Clark County Sales and Use Tax Act of 2005, being chapter 249, Statutes of Nevada 2005, as last amended by chapter 497, Statutes of Nevada 2011, at page 3160, is hereby ameSec.
Sec.
13.5.ad 1.
13.5.
1.
Each report must be submitted on a form provided by the Department and include, with respect to the period covered by the report:
Each report must be submitted on a form provided by covered by the report:lude, with respect to the period (a) The total proceeds received by the respective police department from the sales and use tax imposed pursuant to this act .
(a) The total proceeds received by the respective police department from the sales and use tax imposed pursuant to this act .
- *AB443_R2* – 3 – (1) The total expenditures made by the respective police department from the sales and use tax imposed pursuant to this act .
(1) The total expenditures made by the respective police department from the sales and use tax imposed pursuant to this act .
(4) Expenditures for each academy for training officers, including, without limitation, expenditures for equipment for persons attending the academy.
- 80th Session (2019) – 3 – (4) Expenditures for each academy for training officers, including, without limitation, expenditures for equipment for persons attending the academy.
(5) A detailed analysis of the manner in which each expenditure:
expenditure:
(I) Conforms to all provisions of this act;
detailed analysis of the manner in which each (I) Conforms to all provisions of this act;
and (II) Does not replace or supplant funding which and]ted before October 1, 2005, for the police department .
and (II) Does not replace or supplant funding which existed before October 1, 2005, for the police department .
(c) Any other information required to complete the form for4.
and] (c) Any other information required to complete the form for the report.
4.
A person who violates subsection 5 is guilty of a category D felony and shall be punished as provided in NRS 193.130.
A person who violates subsection 5 is guilty of a category D felony and shall be punished as provided in Sec.
Sec.
A body designated pursuant to subsection 1 of section 12 of this act that approves an expenditure - *AB443_R2* – 4 – pursuant to section 12 of this act shall, for the relevant period, submit to the Department the reports required by this section, which must include, without limitation, the information required by this section and such other information relating to the administration of the provisions of this act as may be requested by the Department.
A body designated pursuant to subsection of section 12 of this act that approves an expenditure pursuant to section 12 of this act shall, for the relevant period, submit to the Department the reports required by this section, which must include, without limitation, the information required by this section and such other information relating to the administration of the provisions of this act as may be requested by the Department.
2.
- 80th Session (2019) – 4 – 2.
A body designated pursuant to subsection 1 of section 12 of this act shall submit the reports required by this section on or before:
A body designated pursuant to subsection 1 of section of this act shall submit the reports required by this section on or before:
(d) November 15, for the 3-month period ending on the immediately preceding September 30;
immediately preceding September 30;
and (e) August 15, for the 12-month period ending on the immediately preceding June 30.
andriod ending on the (e) August 15, for the 12-month period ending on the immediately preceding June 30.
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Each report submitted pursuant to this section must be submitted on a form provided by the Department, which must be the same form as the form provided for the relevant report required by section 13.5 of the Clark County Sales and Use as added by chapter 545, Statutes of Nevada 2007, at page05, 3422, and amended [by chapter 497, Statutes of Nevada 2011, include, with respect to the period covered by the report:
Each report submitted pursuant to this section must be submitted on a form provided by the Department, which must be the same form as the form provided for the relevant report required by section 13.5 of the Clark County Sales and Use Tax Act of 2005, being chapter 249, Statutes of Nevada 2005, as added by chapter 545, Statutes of Nevada 2007, at page 3422, and amended [by chapter 497, Statutes of Nevada 2011, at page 3160,] from time to time thereafter, and must include, with respect to the period covered by the report:
(1) The total expenditures made by the police department from the allocation .
(1) The total expenditures made by the police departm(2) The total number of police officers hired by the respective police department, the number of those officers that are filling authorized, funded positions for new officers and demographic information regarding those officers reported in a manner consistent with the current policies of the respective police department concerning the reporting of such information .
[;] (2) The total number of police officers hired by the respective police department, the number of those officers that are filling authorized, funded positions for new officers and demographic information regarding those officers reported in a manner consistent with the current policies of the respective police department concerning the reporting of such information .
and] - *AB443_R2* – 5 – (3) Any equipment purchased from the allocation, including, without limitation, computers, radios, firearms and holsters.
and] (3) Any equipment purchased from the allocation, including, without limitation, computers, radios, firearms and holsters.
(4) Any expenditures made from the allocation for each academy for training officers, including, without limitation, any expenditures for equipment for persons attending the academy.
(4) Any expenditures made from the allocation for each academy for training officers, including, without limitation, any expenditures for equipment for persons - 80th Session (2019) – 5 – attending the academy.
(I) Conforms to all provisions of this act;
(II) Does not replace or supplant funding orand staffing levels, which existed before October 1, 2016, for the respective police department .
and (II) Does not replace or supplant funding or staffing levels, which existed before October 1, 2016, for the respective police department .
and] (d) Any other information required to complete the form of 4.
and] (d) Any other information required to complete the form of the report.
4.
section for the expenditures approved from the allocationsthis received by the Las Vegas Metropolitan Police Department pursuant to paragraphs (a) and (b), respectively, of subsection 3 of section 9 of this act;
(a) Prepare and submit separate reports as required by this section for the expenditures approved from the allocations received by the Las Vegas Metropolitan Police Department pursuant to paragraphs (a) and (b), respectively, of subsection of section 9 of this act;
and (b) In addition to all other information required by this section, include in each report submitted pursuant to this section evidence that the expenditures from allocations received by the Las Vegas Metropolitan Police Department pursuant to paragraph (a) of subsection 3 of section 9 of this act are not offsetting, supplanting, replacing or otherwise reducing the amount of money allocated to the Las Vegas Metropolitan Police Department pursuant to paragraph (b) of subsection 3 of section 9 of this act for expenditure on law enforcement and crime prevention in the resort corridor.
and (b) In addition to all other information required by this section, include in each report submitted pursuant to this section evidence that the expenditures from allocations received by the Las Vegas Metropolitan Police Department act are not offsetting, supplanting, replacing or otherwisehis reducing the amount of money allocated to the Las Vegas Metropolitan Police Department pursuant to paragraph (b) of subsection 3 of section 9 of this act for expenditure on law enforcement and crime prevention in the resort corridor.
- *AB443_R2* – 6 – 6.
6.
or (b) Include or cause to be included false or misleading information in the report required to be submitted pursuant to this section.
or - 80th Session (2019) – 6 – (b) Include or cause to be included false or misleading information in the report required to be submitted pursuant to this section.
[(a)] 1.
enacting ordinances and performing any other preparatoryof administrative tasks that are necessary to carry out the provisions of this act;
Upon passage and approval for the purposes of enacting ordinances and performing any other preparatory administrative tasks that are necessary to carry out the provisions of this act;
enacting ordinances and performing any other preparatory administrative tasks that are necessary to carry out the pro(b) On October 1, 2007, for all other purposes.
(a) Upon passage and approval for the purposes of enacting ordinances and performing any other preparatory administrative tasks that are necessary to carry out the provisions of this act;
and (b) On October 1, 2007, for all other purposes.
Sec.
page 2104, is hereby amended to read as follows:
3.
of Nevada 2009, at Sec.
Section 28 of chapter 387, Statutes of Nevada 2009, at page 2104, is hereby amended to read as follows:
Sec.
- *AB443_R2* – 7 – [6.] 5.
[6.] 5.
[7.] 6.
- 80th Session (2019) – 7 – [7.] 6.
The provisions of section 1 of this act, which amend the Clark County Sales and Use Tax Act of 2005, and the provisions of section 1.3 of this act, which amend the Clark County Crime Prevention Act of 2016, apply to:
The provisions of section 1 of this act, which amend the Clark County Sales and Use Tax Act of 2005, and the provisions of section 1.3 of this act, which amend the Clark County Crime Pre1.ntiEach report that must be submitted to the Department of Taxation on or before:
1.
Each report that must be submitted to the Department of Taxation on or before:
Each report that must be submitted to the Department of TaxSec.
Each report that must be submitted to the Department of Taxation thereafter.
Sec.
H - *AB443_R2*
~~~~~ 19 - 80th Session (2019)
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Amendments

2 amendments

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Action History

  1. Chapter 623.

  2. Approved by the Governor.

  3. Enrolled and delivered to Governor.

  4. Senate Amendment No. 792 concurred in. To enrollment.

  5. In Assembly.

  6. Read third time. Passed, as amended. Title approved, as amended. (Yeas: 20, Nays: None, Excused: 1.) To Assembly.

  7. From printer. To re-engrossment. Re-engrossed. Second reprint. Taken from General File. Placed on General File for next legislative day.

  8. From committee: Amend, and do pass as amended. Placed on Second Reading File. Read second time. Amended. (Amend. No. 792.) To printer.

  9. In Senate. Read first time. Referred to Committee on Revenue and Economic Development. To committee.

  10. From printer. To engrossment. Engrossed. First reprint. Read third time. Passed, as amended. Title approved, as amended. (Yeas: 33, Nays: 8, Excused: 1.) To Senate.

  11. From committee: Amend, and do pass as amended. Placed on Second Reading File. Read second time. Amended. (Amend. No. 409.) To printer.

  12. From printer. To committee.

  13. Read first time. Referred to Committee on Taxation. To printer.

Sponsors

  • Assembly Committee on Taxation · Primary

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 66 not signed on

Sponsors (1)

  • Assembly Committee on Taxation

Co-sponsors (0)

None.

Not signed on (66)

66 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation
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Frequently asked questions

What does AB 443 do?
AN ACT relating to taxation; revising provisions governing the contents of the periodic reports on the use of the proceeds from the taxes imposed pursuant to the Clark County Sales and Use Tax Act of 2005 and the Clark County Crime Prevention Act of 2016; removing the prospective expiration of the Clark County Sales and Use Tax Act of 2005 and amendments and other provisions relating thereto; providing penalties; and providing other matters properly relating thereto.
Who sponsors AB 443?
AB 443 is sponsored by Assembly Committee on Taxation.
What is the current status of AB 443?
This bill has been enacted into law. Introduced March 25, 2019. Enacted.
Where can I track AB 443?
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