Nevada 2021 Regular Session Status: Enacted

SB 74 — Revises provisions relating to the population total used in determining the distribution of certain taxes. (BDR 32-281)

Last action — Approved by the Governor. Chapter 17.

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  4. ✓
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    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced November 18, 2020. Enacted.

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Advancing 50% · moderate confidence

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High

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  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

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Bill Text

What changed in the latest version

377 added · 411 removed

377 line(s) added, 411 removed.

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S.B.
Senate Bill No.
74 SENATE BILL NO .
74–Committee on Revenue and Economic Development CHAPTER..........
74–COMMITTEE ON REVENUE AND ECONOMIC DEVELOPMENT (ON B EHALF OF THE D EPARTMENT OF TAXATION ) PREFILED N OVEMBER 18, 2020 ____________ Referred to Committee on Revenue and Economic Development SUMMARY—Revises provisions relating to the population total used in determining the distribution of certain taxes.
(BDR 32-281) 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.
clarifying that the population totals certified by the Governor annually are used in determining the allocation and deposit of proceeds of the basic city-county relief tax;
clarifying that the population totals certified by the Governor annually are used in determining the allocation and deposit of proceeds of the basic city- county relief tax;
Existing law requires the Department of Taxation to annually determine the population of each town, township, city and county and submit its determination to before March 1 of each year.
Existing law requires the Department of Taxation to annually determine the population of each town, township, city and county and submit its determination to the Governor, who is required to certify the respective population totals on or before March 1 of each year.
The Department is required to use the populationor totals certified by the Governor for any tax that is collected for apportionment in whole or in part to any political subdivision where the basis of the apportionment is the population of the political subdivision.
The Department is required to use the population totals certified by the Governor for any tax that is collected for apportionment in whole or in part to any political subdivision where the basis of the apportionment is the population of the political subdivision.
(NRS 360.283, 360.285) Section 1 of this bill eliminates, for certain taxes, the requirement to use the population totals of the Bureau of the Census of the United States Department of Commerce in the case of Existing law also requires the Department to determine the proportion of the basic city-county relief taxes collected each month from out-of-state businesses for each county, less the amount transferred to the State General Fund for the cost of collecting the tax, which the population of each county bears to the total population of all the counties that impose the city-county relief tax.
(NRS 360.283, 360.285) Section 1 of the Bureau of the Census of the United States Department of Commerce in the caseotals of of a conflict with the population totals of the Governor.
(NRS 377.055) Section 2 - *SB74* – 2 – of this bill clarifies that the population totals used to make these determinations are the population totals certified by the Governor annually.
Existing law also requires the Department to determine the proportion of the basic city-county relief taxes collected each month from out-of-state businesses for each county, less the amount transferred to the State General Fund for the cost of collecting the tax, which the population of each county bears to the total population of all the counties that impose the city-county relief tax.
Existing law requires the calculation of the distribution of the supplemental amount distributed in the preceding fiscal year multiplied by one plus the lesser of:
(NRS 377.055) Section 2 the population totals certified by the Governor annually.
make these determinations are Existing law requires the calculation of the distribution of the supplemental city-county relief tax to certain counties in an amount equal to one-twelfth of the amount distributed in the preceding fiscal year multiplied by one plus the lesser of:
- 81st Session (2021) – 2 – EXPLANATION – Matter in bolded italics is new;
matter between brackets [omitted material] is material to be omitted.
If, after making the allocation to each enterprise district for the month, the Executive Director determines there is not sufficient money available in the county’s subaccount in the Account to allocate to each local government and special district the base monthly allocation determined pursuant to subsection 2, he or she shall prorate the money in the county’s subaccount and allocate to each local government and special district an amount equal to its proportionate percentage of the total amount of the base monthly allocations determined pursuant to subsection 2 for all local governments and special districts within the county.
If, after making the allocation to each enterprise district for money available in the county’s subaccount in the Account tofficient allocate to each local government and special district the base monthly allocation determined pursuant to subsection 2, he or she shall prorate the money in the county’s subaccount and allocate to each local government and special district an amount equal to its proportionate percentage of the total amount of the base monthly allocations determined pursuant to subsection 2 for all local governments and special districts within the county.
Except as otherwise provided in subsections 6 and 7, for a county whose population is 100,000 or more, if the Executive Director determines that there is money remaining in the county’s - *SB74* – 3 – subaccount in the Account after the base monthly allocation determined pursuant to subsection 2 has been allocated to each local government, special district and enterprise district, he or she shall immediately determine and allocate each:
Except as otherwise provided in subsections 6 and 7, for a county whose population is 100,000 or more, if the Executive Director determines that there is money remaining in the county’s subaccount in the Account after the base monthly allocation determined pursuant to subsection 2 has been allocated to each local government, special district and enterprise district, he or she shall immediately determine and allocate each:
(I) The average percentage of change in the population of the local government over the 5 fiscal years immediately preceding the year in which the allocation is made, as certified by the Governor pursuant to NRS 360.285, except as otherwise provided in subsection 8;
(I) The average percentage of change in the population of the local government over the 5 fiscal years immediately preceding the year in which the allocation is made, as certified by the - 81st Session (2021) – 3 – subsection 8;
and (II) The greater of zero or the average percentage of change in the assessed valuation of the taxable property in the local government, including assessed valuation attributable to a redevelopment agency but excluding the portion attributable to the net proceeds of minerals, over the year in which the allocation is made, as projected by the Department, and the 4 fiscal years immediately preceding the year in which the allocation is made;
and to NRS 360.285, except as otherwise provided in (II) The greater of zero or the average percentage of change in the assessed valuation of the taxable property in the local government, including assessed valuation attributable to a redevelopment agency but excluding the portion attributable to the net proceeds of minerals, over the year in which the allocation is made, as projected by the Department, and the 4 fiscal years immediately preceding the year in which the allocation is made;
and (2) Using the figure calculated pursuant to subparagraph (1) to calculate and allocate to each local government an amount equal to the proportion that the figure calculated pursuant to subparagraph (1) bears to the total amount of the figures calculated pursuant to subparagraph (1) of this paragraph and subparagraph (1) of paragraph (b), respectively, for the local governments and special districts located in the same county multiplied by the total amount available in the subaccount, except that if the figure calculated pursuant to subparagraph (1) is less than zero, that figure must be treated as being zero for purposes of determining the allocation pursuant to this subparagraph;
and (2) Using the figure calculated pursuant to subparagraph (1) to calculate and allocate to each local government an amount equal to the proportion that the figure calculated pursuant to subparagraph (1) bears to the total amount of the figures calculated pursuant to subparagraph (1) of this paragraph and subparagraph (1) of paragraph (b), respectively, for the local governments and special districts located in the same county multiplied by the total amount available in the subaccount, except that if the figure calculated treated as being zero for purposes of determining the allocation be pursuant to this subparagraph;
and (2) Using the figure calculated pursuant to subparagraph (1) to calculate and allocate to each special district an amount equal to the proportion that the figure calculated pursuant to subparagraph (1) bears to the total amount of the figures calculated pursuant to subparagraph (1) of this paragraph and subparagraph (1) of paragraph (a), respectively, for the local governments and special - *SB74* – 4 – districts located in the same county multiplied by the total amount available in the subaccount.
and (2) Using the figure calculated pursuant to subparagraph (1) to calculate and allocate to each special district an amount equal to the proportion that the figure calculated pursuant to subparagraph (1) bears to the total amount of the figures calculated pursuant to paragraph (a), respectively, for the local governments and special districts located in the same county multiplied by the total amount available in the subaccount.
Except as otherwise provided in subsection 7, for a county whose population is less than 100,000, if the Executive Director determines that there is money remaining in the county’s subaccount in the Account after the base monthly allocation determined pursuant to subsection 2 has been allocated to each local government, special district and enterprise district, the Executive Director shall immediately determine and allocate each:
Except as otherwise provided in subsection 7, for a county whose population is less than 100,000, if the Executive Director determines that there is money remaining in the county’s subaccount in the Account after the base monthly allocation determined - 81st Session (2021) – 4 – government, special district and enterprise district, the Executive Director shall immediately determine and allocate each:
and (II) Average percentage of change in the assessed valuation of the taxable property in the local government, including assessed valuation attributable to a redevelopment agency but excluding the portion attributable to the net proceeds of minerals, over the year in which the allocation is made, as projected by the Department, and the 4 fiscal years immediately preceding the year in which the allocation is made;
and (II) Average percentage of change in the assessed valuation of the taxable property in the local government, including assessed valuation attributable to a redevelopment agency but excluding the portion attributable to the net proceeds of minerals, over the year in which the allocation is made, as projected by the Department, and the 4 fiscal years immediately preceding the year in whic(2) Using the figure calculated pursuant to subparagraph (1) to calculate and allocate to each local government an amount equal to the proportion that the figure calculated pursuant to subparagraph (1) bears to the total amount of the figures calculated pursuant to subparagraph (1) of this paragraph and subparagraph (1) of paragraph (b), respectively, for the local governments and special districts located in the same county multiplied by the total amount available in the subaccount;
and (2) Using the figure calculated pursuant to subparagraph (1) to calculate and allocate to each local government an amount equal to the proportion that the figure calculated pursuant to subparagraph (1) bears to the total amount of the figures calculated pursuant to subparagraph (1) of this paragraph and subparagraph (1) of paragraph (b), respectively, for the local governments and special districts located in the same county multiplied by the total amount available in the subaccount;
(1) Multiplying one-twelfth of the amount allocated pursuant to NRS 360.680 by 1 plus the average change in the assessed valuation of the taxable property in the special district, including assessed valuation attributable to a redevelopment agency but excluding the portion attributable to the net proceeds of minerals, over the year in which the allocation is made, as projected by the Department, and the 4 fiscal years immediately preceding the year in which the allocation is made;
(1) Multiplying one-twelfth of the amount allocated pursuant to NRS 360.680 by 1 plus the average change in the assessed valuation of the taxable property in the special district, including assessed valuation attributable to a redevelopment agency but excluding the portion attributable to the net proceeds of minerals, over the year in which the allocation is made, as projected by the in which the allocation is made;
and (2) Using the figure calculated pursuant to subparagraph (1) to calculate and allocate to each special district an amount equal to - *SB74* – 5 – the proportion that the figure calculated pursuant to subparagraph (1) bears to the total amount of the figures calculated pursuant to subparagraph (1) of this paragraph and subparagraph (1) of paragraph (a), respectively, for the local governments and special districts located in the same county multiplied by the total amount available in the subaccount.
andmmediately preceding the year (2) Using the figure calculated pursuant to subparagraph (1) to calculate and allocate to each special district an amount equal to the proportion that the figure calculated pursuant to subparagraph (1) bears to the total amount of the figures calculated pursuant to subparagraph (1) of this paragraph and subparagraph (1) of paragraph (a), respectively, for the local governments and special districts located in the same county multiplied by the total amount available in the subaccount.
The State Treasurer shall remit the amount allocated to each local government or special district pursuant to this subsection.
- 81st Session (2021) – 5 – government or special district pursuant to this subsection.ach local 6.
6.
The Executive Director shall not allocate any amount to a local government or special district pursuant to subsection 4, 5 or 6 unless the amount distributed and allocated to each of the local governments and special districts in the county in each preceding month of the fiscal year in which the allocation is to be made was at least equal to the base monthly allocation determined pursuant to subsection 2.
The Executive Director shall not allocate any amount to a unless the amount distributed and allocated to each of the local or 6 governments and special districts in the county in each preceding month of the fiscal year in which the allocation is to be made was at least equal to the base monthly allocation determined pursuant to subsection 2.
(a) Determine the amount by which the base monthly allocations determined pursuant to subsection 2 for each local government and special district in the county for the preceding months of the fiscal year in which the allocation is to be made exceeds the amounts actually received by the local governments and special districts in the county for the same period;
(a) Determine the amount by which the base monthly allocations determined pursuant to subsection 2 for each local government and special district in the county for the preceding months of the fiscal year in which the allocation is to be made exceeds the amounts the county for the same period;
and (b) Compare the amount determined pursuant to paragraph (a) to the amount of money remaining in the county’s subaccount in the Account to determine which amount is greater.
andrnments and special districts in (b) Compare the amount determined pursuant to paragraph (a) to the amount of money remaining in the county’s subaccount in the Account to determine which amount is greater.
- *SB74* – 6 – If the Executive Director determines that the amount determined pursuant to paragraph (a) is greater, he or she shall allocate the money remaining in the county’s subaccount in the Account pursuant to the provisions of subsection 3.
If the Executive Director determines that the amount determined pursuant to paragraph (a) is greater, he or she shall allocate the money remaining in the county’s subaccount in the Account pursuant to the provisions of subsection 3.
If the Executive Director determines that the amount of money remaining in the county’s subaccount in the Account is greater, he or she shall first allocate the money necessary for each local government and special district to receive the base monthly allocation determined pursuant to subsection 2 and the State Treasurer shall remit that money so allocated.
If the Executive Director determines that the amount of money remaining in the county’s - 81st Session (2021) – 6 – money necessary for each local government and special district toate the receive the base monthly allocation determined pursuant to subsection 2 and the State Treasurer shall remit that money so allocated.
(b) If] , if a new method of determining population is established pursuant to NRS 360.283, be adjusted in a manner that will result in the percentage change being based on population determined pursuant to the new method for both the fiscal year in which the allocation is made and the fiscal year immediately preceding the year in which the allocation is made.
(b) If] , if a new method of determining population is established pursuant to NRS 360.283, be adjusted in a manner that will result in pursuant to the new method for both the fiscal year in which the allocation is made and the fiscal year immediately preceding the year in which the allocation is made.
(1) Equal to or less than the population total initially issued by the Bureau of the Census, the State Treasurer shall transfer the total amount in the separate interest-bearing account, including interest but excluding any administrative fees, to the Local Government Tax Distribution Account for allocation among the local governments in the county pursuant to subsection 4, 5 or 6, as appropriate.
(1) Equal to or less than the population total initially issued by the Bureau of the Census, the State Treasurer shall transfer the interest but excluding any administrative fees, to the Localding Government Tax Distribution Account for allocation among the local governments in the county pursuant to subsection 4, 5 or 6, as appropriate.
(2) Greater than the population total initially issued by the Bureau of the Census, the Executive Director shall calculate the - *SB74* – 7 – amount that would have been allocated to the local government pursuant to subsection 4, 5 or 6, as appropriate, if the population total finally determined pursuant to the appeal had been used and the State Treasurer shall remit to the local government an amount equal to the difference between the amount actually distributed and the amount calculated pursuant to this subparagraph or the total amount in the separate interest-bearing account, including interest but excluding any administrative fees, whichever is less.] 9.
(2) Greater than the population total initially issued by the Bureau of the Census, the Executive Director shall calculate the amount that would have been allocated to the local government pursuant to subsection 4, 5 or 6, as appropriate, if the population total finally determined pursuant to the appeal had been used and the - 81st Session (2021) – 7 – to the difference between the amount actually distributed and theal amount calculated pursuant to this subparagraph or the total amount in the separate interest-bearing account, including interest but excluding any administrative fees, whichever is less.] 9.
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and (b) Provide to each local government, special district and enterprise district an estimate of the amount that local government, special district or enterprise district would receive based upon the estimate made pursuant to paragraph (a) and calculated pursuant to the provisions of this section.
and (b) Provide to each local government, special district and special district or enterprise district would receive based upon the estimate made pursuant to paragraph (a) and calculated pursuant to the provisions of this section.
That proportion of the total amount of taxes which derive from that portion of the tax levied at the rate of one-half of 1 percent collected pursuant to this chapter during the preceding month from out-of-state businesses not maintaining a fixed place of business within this State, less the corresponding amount transferred to the State General Fund pursuant to subsection 3 of NRS 377.050, which the population of that county , as certified by the Governor pursuant to NRS 360.285, bears to the total population of all counties , as certified by the Governor pursuant to NRS 360.285, which have in effect a city-county relief tax ordinance, - *SB74* – 8 – and, except as otherwise required to carry out NRS 360.850 and 360.855, deposit the money in the Local Government Tax Distribution Account created by NRS 360.660 for credit to the respective subaccounts of each county.
That proportion of the total amount of taxes which derive collected pursuant to this chapter during the preceding month fromercent out-of-state businesses not maintaining a fixed place of business within this State, less the corresponding amount transferred to the State General Fund pursuant to subsection 3 of NRS 377.050, which the population of that county , as certified by the Governor pursuant to NRS 360.285, bears to the total population of all counties , as certified by the Governor pursuant to NRS 360.285, which have in effect a city-county relief tax ordinance, - 81st Session (2021) – 8 – 360.855, deposit the money in the Local Government Tax60.850 and Distribution Account created by NRS 360.660 for credit to the respective subaccounts of each county.
(1) The percentage change in the total receipts from the supplemental city-county relief tax for all counties and from out-of- state businesses, from the fiscal year 2 years preceding the immediately preceding fiscal year to the fiscal year preceding the immediately preceding fiscal year;
(1) The percentage change in the total receipts from the state businesses, from the fiscal year 2 years preceding them out-of- immediately preceding fiscal year to the fiscal year preceding the immediately preceding fiscal year;
[If the Bureau of the Census of the United States Department of Commerce issues population totals that conflict with the totals certified by the Governor pursuant to NRS 360.285, the percentage change calculated pursuant to subparagraph (2) for the ensuing fiscal year must be an estimate of the change in population for the calendar year, based upon the population totals issued by the Bureau of the Census.] (b) All other counties, the amount remaining after making the distributions required by paragraph (a) to each of these counties in the proportion that the amount of supplemental city-county relief tax collected in the county for the month bears to the total amount of supplemental city-county relief tax collected for that month in the counties whose distribution will be determined pursuant to this paragraph.
[If the Bureau of the Census of the United States Department of Commerce issues population totals that conflict with the totals certified by the Governor pursuant to NRS 360.285, the percentage change calculated pursuant to subparagraph (2) for the ensuing fiscal year must be an estimate of the change in population for the of the Census.]based upon the population totals issued by the Bureau (b) All other counties, the amount remaining after making the distributions required by paragraph (a) to each of these counties in the proportion that the amount of supplemental city-county relief tax collected in the county for the month bears to the total amount of supplemental city-county relief tax collected for that month in the counties whose distribution will be determined pursuant to this paragraph.
2.
- 81st Session (2021) – 9 – collected in a county listed in paragraph (a) of subsection 1 for the most recent months for which information concerning the actual amount collected is available on February 15 of any year exceeds by more than 10 percent the amount distributed pursuant to paragraph (a) to that county for the same period, the State Controller shall distribute that county’s portion of the proceeds from the supplemental city-county relief tax pursuant to paragraph (b) of subsection 1 in all subsequent fiscal years, unless a waiver is granted pursuant to subsection 3.
If the amount of supplemental city-county relief tax collected in a county listed in paragraph (a) of subsection 1 for the 12 most recent months for which information concerning the actual - *SB74* – 9 – amount collected is available on February 15 of any year exceeds by more than 10 percent the amount distributed pursuant to paragraph (a) to that county for the same period, the State Controller shall distribute that county’s portion of the proceeds from the supplemental city-county relief tax pursuant to paragraph (b) of subsection 1 in all subsequent fiscal years, unless a waiver is granted pursuant to subsection 3.
The request must be filed on or before February 20 next preceding the fiscal year for which the county will first receive its portion of the proceeds from the supplemental city- county relief tax pursuant to paragraph (b) of subsection 1 and must be accompanied by evidence which supports the granting of the waiver.
The request must be filed on or before February 20 next preceding the fiscal year for which the county will first receive its portion of the proceeds from the supplemental city- be accompanied by evidence which supports the granting of thend must waiver.
A county which is granted a waiver pursuant to this subsection is not required to obtain a waiver in any subsequent fiscal year to continue to receive its portion of the proceeds from the supplemental city-county relief tax pursuant to paragraph (a) of subsection 1 unless the amount of supplemental city-county relief tax collected in the county in a fiscal year again exceeds the threshold established in subsection 2.
A county which is granted a waiver pursuant to this subsection is not required to obtain a waiver in any subsequent fiscal year to continue to receive its portion of the proceeds from the supplemental city-county relief tax pursuant to paragraph (a) of subsection 1 unless the amount of supplemental city-county relief tax collected in the county in a fiscal year again exceeds the thr4.
4.
Douglas......................................................................$580,993 Esmeralda......................................................................53,093 Lander..........................................................................155,106 Lincoln...........................................................................72,973 Lyon ............................................................................356,858 Mineral........................................................................118,299 Nye..............................................................................296,609 - *SB74* – 10 – Pershing.......................................................................$96,731 Storey.............................................................................69,914 White Pine...................................................................158,863 5 [6.
Douglas......................................................................$580,993 Esmeralda......................................................................53,093 - 81st Session (2021) – 10 – Lander........................................................................$155,106 Lincoln...........................................................................72,973 Lyon ............................................................................356,858 Mineral........................................................................118,299 Pershing.........................................................................96,7319 Storey.............................................................................69,914 White Pine...................................................................158,863 [6.
(c) “Special district” has the meaning ascribed to it in NRSSec.
(c) “Special district” has the meaning ascribed to it in NRS 360.650.] Sec.
H - *SB74*
~~~~~ 21 - 81st Session (2021)
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Action History

  1. Approved by the Governor. Chapter 17.

  2. Enrolled and delivered to Governor.

  3. In Senate. To enrollment.

  4. Read third time. Passed. Title approved. (Yeas: 35, Nays: 7.) To Senate.

  5. Read second time.

  6. From committee: Do pass.

  7. In Assembly. Read first time. Referred to Committee on Revenue. To committee.

  8. Read third time. Passed. Title approved. (Yeas: 21, Nays: None.) To Assembly.

  9. Read second time.

  10. From committee: Do pass.

  11. Read first time. To committee.

  12. From printer.

  13. Prefiled. Referred to Committee on Revenue and Economic Development. To printer.

Sponsors

  • Senate Committee on Revenue and Economic Development · Primary

Sponsorship breakdown

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

Sponsors (1)

  • Senate Committee on Revenue and Economic Development

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.

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SB 74 is sponsored by Senate Committee on Revenue and Economic Development.
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This bill has been enacted into law. Introduced November 18, 2020. Enacted.
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