AB 368 — Revises provisions relating to improvement districts. (BDR 22-17)

(h) A public safety project;

(i) A renewable energy project;

(j) A sanitary sewer project;

(k) A security wall;

(l) A sidewalk project;

(m) A storm sewer project;

(n) A street project;

(o) A street beautification project;

(p) A transportation project;

(q) An underpass project;

(r) A water project;

- 81st Session (2021) – 3 – (s) A waterfront project;

(t) A waterfront maintenance project;

and (u) Any combination of such projects.

2.

In addition to the power specified in subsection 1, the as defined in NRS 267.010, upon behalf of the municipality and in its name, without any election, may from time to time acquire, improve, equip, operate and maintain, within or without the municipality, or both within and without the municipality:

(a) An electrical project;

(b) A telephone project;

(c) A combination of an electrical project and a telephone project;

(d) A combination of an electrical project or a telephone project with any of the projects, or any combination thereof, specified in subsection 1;

and (e) A combination of an electrical project and a telephone project with any of the projects, or any combination thereof, specified in subsection 1.

3.

In addition to the power specified in subsections 1 and 2, the governing body of a municipality, on behalf of the municipality and in its name, without an election, may finance an underground conversion project with the approval of each service provider that owns the overhead service facilities to be converted.

4.

[In addition to the power specified in subsections 1, 2 and 3, if the governing body of a municipality in a county whose population is less than 700,000 complies with the provisions of NRS municipality and in its name, without any election, may from time to time acquire, improve, equip, operate and maintain, within or without the municipality, or both within and without the municipality:

(a) An art project;

and (b) A tourism and entertainment project.

5.] In addition to the power specified in this section, if a qualified project is located within the jurisdiction of the municipality, the governing body of the municipality, on behalf of the municipality and in its name, without any election, may from time to time acquire, improve, equip, operate and maintain, within or without the municipality, or both within and without the municipality, an electrical project for the qualified project, a fire protection project for the qualified project or a rail project for the qualified project.

- 81st Session (2021) – 4 – [6.] 5.

As used in this section, “qualified project” has the meaning ascribed to it in NRS 360.888 or 360.940.

Sec.

2.

NRS 271.431 is hereby amended to read as follows:

271.431 As used in NRS 271.431 to 271.434, inclusive, to or payment of assessments, subject to any existing pledges org other contractual limitations and may include:

1.

Moneys derived from one, all or any combination of revenue resources appertaining to any facilities of the municipality, financed in whole or in part with the proceeds of assessments levied pursuant to the assessment ordinance, including, but not limited to, use and service charges, rents, fees and any other income derived from the operation or ownership of, from the use or services of, or from the availability of or services appertaining to, the lease of, any sale or other disposal of, any contract or other arrangement, or otherwise derived in connection with such facilities or all or any part of any property appertaining to the facilities.

2.

Any loans, grants or contributions to the municipality from the Federal Government, the State or any public body for the payment of all or any portion of the cost of the project for which the assessments were levied.

3.

The proceeds of any excise taxes levied and collected by the municipality or otherwise received by it and authorized by law to be pledged for the payment of the project for which the assessments were levied or for the payment of the assessments levied to finance the cost of the project but excluding the proceeds of any general (ad valorem) taxes.

adopted in accordance with NRS 271.650.]n assessment ordinance Sec.

3.

NRS 271.4315 is hereby amended to read as follows:

271.4315 1.

The governing body may apply any revenues to the payment of assessments and in so doing may pledge the revenue to such payment.

The revenues must be credited in the proportion which each individual assessment or installment of principal bears to the total of all individual assessments in the assessment to which the revenues are to be credited.

The application of revenues must be made pursuant to the provisions set forth in the assessment ordinance.

2.

If an individual assessment, or any installment of principal and interest has been paid in cash, the credit must be returned in cash to the person or persons paying the same upon their furnishing satisfactory evidence of payment.

Where all or any part of an individual assessment remains unpaid and is payable in installments - 81st Session (2021) – 5 – of principal, the credit must be applied to the installment, and if after the payment of the installment there remains an unused portion of the credit, the unused portion must be applied to the payment of interests, and if after the payment of such principal and interest there [:mains an unused portion of the credit, the unused portion must be (a) Except as otherwise provided in paragraph (b),] applied to the next ensuing installment or installments of principal and interest [;

or (b) If the credit is derived from money pledged pursuant to an assessment ordinance adopted in accordance with NRS 271.650, remitted to the State Controller for distribution in the manner set forth in subsection 2 of NRS 360.850,] until the credit is applied in its entirety.

Sec.

3.5.

NRS 271A.050 is hereby amended to read as follows:

271A.050 “Project” means:

1.

With respect to a county whose population is 700,000 or more:

(a) An art project, as defined in NRS 271.037;

or (b) A tourism and entertainment project, as defined in NRS 271.234 .

[;

or (c) A sports stadium which can be used for the home games of a Major League Baseball or National Football League team and for other purposes, including structures, buildings and other improvements and equipment therefor, parking facilities, and all other appurtenances necessary, useful or desirable for a Major without limitation, all types of property therefor and immediately adjacent facilities for retail sales, dining and entertainment.] 2.

With respect to a city in a county whose population is 700,000 or more:

(a) A project described in paragraph (a) [,] or (b) [or (c)] of subsection 1;

or (b) A recreational project, as defined in NRS 268.710.

3.

With respect to a municipality other than a municipality described in subsection 1 or 2, any project that the municipality is authorized to acquire, improve, equip, operate and maintain pursuant to subsections 1, 2, 3 and 5 to 10, inclusive, of NRS 244A.057 or NRS 268.730 or 271.265, as applicable.

4.

Any real or personal property suitable for retail, tourism or entertainment purposes.

- 81st Session (2021) – 6 – in connection with any of the projects set forth in this section.ble 6.

Any combination of the projects set forth in this section.

Sec.

4.

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

271A.070 1.

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

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

(b) Without any election, acquire, improve, equip, operate and maintain a project within a district created pursuant to paragraph (a).

The project may be owned by the municipality, another governmental entity, any other person, or any combination thereof.

(c) For the purposes of carrying out paragraph (b), include in an ordinance adopted pursuant to paragraph (a) the pledge of a single percent, of:pecified in the ordinance, which must not exceed 75 (1) An amount equal to the proceeds of the taxes imposed pursuant to NRS 372.105 and 372.185 with regard to tangible personal property sold at retail, or stored, used or otherwise consumed, in the district during a fiscal year, after the deduction of a sum equal to 1.75 percent of the amount of those proceeds;

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

and (3) The amount of the proceeds of the tax imposed pursuant to NRS 377.030 with regard to tangible personal property sold at retail, or stored, used or otherwise consumed, in the improvement district during a fiscal year, after the deduction of 1.75 percent of the2.

The governing body of a municipality may not include in an ordinance adopted to create or revise the boundaries of a district pursuant to paragraph (a) of subsection 1 on or after July 1, 2013, the pledge of any proceeds described in subparagraph (2) of paragraph (c) of subsection 1.

The provisions of this subsection do not apply to the governing body of a municipality with respect to any district created before July 1, 2013, if the governing body obtains an opinion from independent bond counsel stating that the - 81st Session (2021) – 7 – applicability of this provision would impair an existing contract for the sale of bonds which were issued before July 1, 2013.

3.

A district created pursuant to this section by:

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

4.

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

5.

If the governing body of a municipality creates a tourism improvement district:

(a) On or before October 1, 2009, that includes within its boundaries any property included within the boundaries of a redevelopment area established pursuant to chapter 279 of NRS, the governing body and agency may provide financing or reimbursement related to a project or redevelopment project pursuant to the provisions of both NRS 271A.120 and 279.610 to 279.685, inclusive.

(b) After October 1, 2009, that includes within its boundaries any property included within the boundaries of a redevelopment area established pursuant to chapter 279 of NRS, the governing body a(1) May provide financing or reimbursement related to a project or redevelopment project pursuant to the provisions of NRS 271A.120 or 279.610 to 279.685, inclusive, whichever is applicable.

(2) Shall not provide such financing or reimbursement related to the project or redevelopment project pursuant to the provisions of both NRS 271A.120 and 279.610 to 279.685, inclusive.

6.

A governing body of a municipality in a county whose population is less than 700,000 may not create a tourism improvement district on or after July 1, 2021.

7.

As used in this section:

(a) “Agency” has the meaning ascribed to it in NRS 279.386.

(b) “Redevelopment project” has the meaning ascribed to it in NRS 279.412.

- 81st Session (2021) – 8 – 271A.080 The governing body of a municipality shall notlows:

adopt an ordinance pursuant to NRS 271A.070 unless:

1.

If the ordinance:

(a) Creates a district, the governing body has determined that no retailers will have maintained or will be maintaining a fixed place of business within the district on or within the 120 days immediately preceding the date of the adoption of the ordinance;

or (b) Amends the boundaries of the district to add any additional area, the governing body has determined that no retailers will have maintained or will be maintaining a fixed place of business within that area on or within 120 days immediately preceding the date of the adoption of the ordinance.

2.

The governing body has made a written finding at a public hearing that the project will benefit the district.

3.

The governing body has made a written finding at a public hearing, based upon reports from independent consultants which commissioners, if the governing body is not the board of county commissioners for the county in which the tourism improvement district is or will be located, as to whether the project and the financing thereof pursuant to this chapter will have a positive fiscal effect on the provision of local governmental services, after considering:

(a) The amount of the proceeds of all taxes and other governmental revenue projected to be received as a result of the properties and businesses expected to be located in the district;

(b) The use of any money proposed to be pledged pursuant to NRS 271A.070;

(c) Any increase in costs for the provision of local governmental services, including, without limitation, services for education, including operational and capital costs, and services for police protection and fire protection, as a result of the project and the dev(d) Estimates of any increases in the proceeds from sales and use taxes collected by retailers located outside of the district and of any displacement of the proceeds from sales and use taxes collected by those retailers, as a result of the properties and businesses expected to be located in the district.

 The reports required from independent consultants pursuant to this subsection must be obtained from independent consultants selected by the governing body from a list of independent consultants provided by the Commission on Tourism.

For the - 81st Session (2021) – 9 – of a governing body, provide the governing body with a list of atst least three qualified independent consultants, each of whom must be located outside of this State.

4.

If the governing body is not the board of county commissioners for the county in which the tourism improvement district is or will be located, the governing body has, at least 45 days before making the written finding required by subsection 3, provided to the board of county commissioners in the county in which the tourism improvement district is or will be located:

(a) Written notice of the time and place of the meeting at which the governing body will consider making that written finding;

and (b) Each analysis prepared by or for or presented to the governing body regarding the fiscal effect of the project and the use of any money proposed to be pledged pursuant to NRS 271A.070 on the provision of local governmental services.

 After the receipt of the notice required by this subsection and consider making the written finding required by subsection 3, the board of county commissioners may conduct a hearing regarding the fiscal effect on local governmental services, if any, of the project and the use of any money proposed to be pledged pursuant to NRS 271A.070, and may submit to the governing body of the municipality any comments regarding that fiscal effect.

The governing body may consider those comments when making any written finding pursuant to subsection 3 and shall consider those comments when considering the terms of any agreement pursuant to NRS 271A.110.

5.

The governing body has determined, at a public hearing conducted at least 15 days after providing notice of the hearing by publication, that:

(a) As a result of the project:

(1) Retailers will locate their businesses as such in the distri(2) There will be a substantial increase in the proceeds from sales and use taxes remitted by retailers with regard to tangible personal property sold at retail, or stored, used or otherwise consumed, in the district;

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

6.

The Commission on Tourism has determined, at a public hearing conducted at least 15 days after providing notice of the - 81st Session (2021) – 10 – proceeds from sales and use taxes identified pursuant to subsection will be attributable to transactions with tourists who are not residents of this State.

7.

If any property within the boundaries of the district is also included within the boundaries of any other tourism improvement district , [or any improvement district for which any money has been pledged pursuant to NRS 271.650,] all of the governing bodies which created those districts have entered into an interlocal agreement providing for:

(a) The apportionment of any money pledged pursuant to NRS [271.650 and] 271A.070 with respect to such property;

and (b) The priority of the application of that money between [:

(1) Bonds issued pursuant to chapter 271 of NRS;

and (2) Bonds] bonds and notes issued, and agreements entered into, pursuant to NRS 271A.120.

[] Any such agreement for the priority of the application of that issued pursuant to chapter 271 of NRS to which all or any portion of that money is pledged, or] during the term of any bonds or notes issued or any agreements entered into pursuant to NRS 271A.120 to which all or any portion of that money is pledged.

Sec.

6.

(b) An assessment of the financial impact of the district on the provision of local governmental services, including, without limitation, services for police protection and fire protection.

(a) On] on or before April 1 and October 1 of each year, except as otherwise provided in [subsection 3,] subsections 3 and 5, prepare and submit to the Director of the Legislative Counsel Bureau for submission to the Legislature, or to the Legislative Commission when the Legislature is not in regular session, and to the- governing81st Session (2021) – 11 – states [:ning body of the municipality a semiannual report which states(1)] [:the name and geographic location of the district and:

(1)] the name and geographic location of the district and:

- *AB368_R1* – 3 –  The report must provide the information separately for each district in the municipality unless reporting the information separately would disclose or result in the disclosure of proprietary information about an individual business, in which case [the report must provide] the information may be provided in the aggregate [.

Except as otherwise provided in subsection 5, if the Department of Taxation determines that reporting the information set forth in paragraphs (a) to (f), inclusive, of subsection 2 for a district that includes more than one business would disclose or result in the disclosure of proprietary information about an individual business, the Department shall provide the following informationinf(a) forThe taxable sales and the amount of money pledged pursuant to NRS 271A.070 from the taxable sales in a manner that district:reports the number of businesses, taxable sales and pledged money in ranges of taxable sales and does not result in the disclosure of proprietary information about individual businesses in the district;

(a) The taxable sales and the amount of money pledged pursuant to NRS 271A.070 from the taxable sales in a manner that reports the number of businesses, taxable sales and pledged money in ranges of taxable sales and does not result in the disclosure of proprietary information about individual businesses in the district;

and (d)- The81st amountSession of(2021) money– pledged12 pursuant– to NRS 271A.070 and distributed to the municipality.municipality.ursuant to NRS 271A.070 4.

4.

2.7.

Except as otherwise provided in this section and NRS 239.0115 , 271A.105 and 360.250, the records and files of the Department concerning the administration or collection of any tax, fee, assessment or other amount required by law to be collected or - *AB368_R1* – 4 – the imposition of disciplinary action are confidential and privileged.

The records and files of the Department concerning the administration and collection of any tax, fee, assessment or other amount required by law to be collected or the imposition of disciplinaryfollowing actioncases:ion are not confidential and privileged in the following(a) cases:Testimony by a member or employee of the Department and production of records, files and information on behalf of the Department or a person in any action or proceeding before the Nevada Tax Commission, the State Board of Equalization, the Department, a grand jury or any court in this State if that testimony or the records, files or information, or the facts shown thereby, are directly involved in the action or proceeding.

(a)- Testimony81st bySession a(2021) member– or13 employee– of(b) theDelivery Departmentto anda productionperson ofor records,his filesor andher informationauthorized onrepresentative behalf of the Department or a personcopy inof any actiondocument orfiled proceedingby before the Nevadaperson Taxpursuant Commission,to the Stateprovisions Board of Equalization, the Department, a grand jury or any courtlaw inof this StateState. if that testimony or the records, files or information, or the facts shown thereby, are directly involved in the action or proceeding.

(b)(c) DeliveryPublication toof astatistics personso orclassified hisas orto herprevent authorizedthe representativeide(d) Exchanges of ainformation copywith ofthe Internal Revenue Service in accordance with compacts made and provided for in such cases, or disclosure to any documentfederal filedagency, bystate or local law enforcement agency, including, without limitation, the personCannabis pursuantCompliance toBoard, or local regulatory agency that requests the provisionsinformation offor anythe lawuse of thisthe State.agency in a federal, state or local prosecution or criminal, civil or regulatory investigation.

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

(d) Exchanges of information with the Internal Revenue Service in accordance with compacts made and provided for in such cases, or disclosure to any federal agency, state or local law enforcement agency, including, without limitation, the Cannabis Compliance Board, or local regulatory agency that requests the information for the use of the agency in a federal, state or local prosecution or criminal, civil or regulatory investigation.

- *AB368_R1* – 5 – (f) Exchanges of information pursuant to an agreement between the Nevada Tax Commission and any county fair and recreation board or the governing body of any county, city or town.

(g) Upon written request made by a public officer of a local government, disclosure of the name and address of a taxpayer or must set forth the social security number of the taxpayer or licensee whoabout mustwhich filethe request is made and contain a returnstatement withsigned by the Department.proper authority of the local government certifying that the request is made to allow the proper authority to enforce a law to recover a debt or obligation owed to the local government.

The request must set forth the social security number of the taxpayer or licensee about which the request is made and contain a statement signed by the proper authority of the local government certifying that the request is made to allow the proper authority to enforce a law to recover a debt or obligation owed to the local government.

(i)- Disclosure81st ofSession relevant(2021) information– as14 evidence– in an appeal by the taxpayer from a determination of tax due if the Nevada TaxTaxl Commission has determined the information is not proprietary or confidential in a hearing conducted pursuant to NRS 360.247.

(l) Disclosure of information pursuant to subsection 2 of NRSNRS(m) 370.257.With respect to an application for a registration certificate to operate a medical marijuana establishment pursuant to chapter 453A of NRS, as that chapter existed on June 30, 2020, or a license to operate a marijuana establishment pursuant to chapter 453D of NRS, as that chapter existed on June 30, 2020, which was submitted on or after May 1, 2017, and on or before June 30, 2020, and regardless of whether the application was ultimately approved, disclosure of the following information:

(m) With respect to an application for a registration certificate to operate a medical marijuana establishment pursuant to chapter 453A of NRS, as that chapter existed on June 30, 2020, or a license to operate a marijuana establishment pursuant to chapter 453D of NRS, as that chapter existed on June 30, 2020, which was submitted on or after May 1, 2017, and on or before June 30, 2020, and - *AB368_R1* – 6 – regardless of whether the application was ultimately approved, disclosure of the following information:

and (4) The final ranking and scores of an applicant, including, without limitation, the score assigned to each criterion in thetheng, application that composes a part of the total score of an applicant.

The Executive Director shall periodically, as he or she deems appropriate, but not less often than annually, transmit to the Administrator of the Division of Industrial Relations of the Department- of81st BusinessSession and(2021) Industry– a15 list– of the businesses of which the Executive Director has a record.

(a) “Applicant” means any person listed on the application for a registration certificate to operate a medical marijuana establishment pursuant to chapter 453A of NRS, as that chapter existed on June 30, 2020, or a license to operate a marijuana establishment pursuant to chapter 453D of NRS, as that chapter existed ononhment June 30, 2020.

-(c) *AB368_R1*“Licensee” –means 7a –person to whom the Department has issued a license, registration, permit or certificate pursuant to this title or chapter 453A or 453D of NRS, as those chapters existed on June 30, 2020.

(d) “Records” or “files” means any records and files related to an investigation or audit or a disciplinary action, financial information, correspondence, advisory opinions, decisions of a hearing officer in an administrative hearing and any other information specifically related to a taxpayer or licensee.

8.

NRS 374.785 is hereby amended to read as follows:

374.785 1.

All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid to counties under this chapter - 81st Session (2021) – 16 – to the Department.e Department in the form of remittances payable 2.

The Department shall deposit the payments in the State Treasury to the credit of the Sales and Use Tax Account in the State General Fund.

The State Controller, acting upon the collection data furnished by the Department, shall, each month, from the Sales and Use Tax Account in the State General Fund:

(a) Transfer .75 percent of all fees, taxes, interest and penalties collected in each county during the preceding month to the appropriate account in the State General Fund as compensation to the State for the costs of collecting the tax.

(b) Transfer .75 percent of all fees, taxes, interest and penalties collected during the preceding month from out-of-state businesses not maintaining a fixed place of business within this State to the appropriate account in the State General Fund as compensation to the State for the costs of collecting the tax.

collected pursuant to this chapter during the preceding month, lessties the amount transferred pursuant to paragraphs (a) and (b) and excluding any [amounts] amount required to be remitted pursuant to NRS [360.850 and] 360.855, to the State Education Fund.

Sec.

9.

NRS 377.050 is hereby amended to read as follows:

377.050 1.

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

2.

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

3.

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

Sec.

10.

NRS 377.055 is hereby amended to read as follows:

377.055 The Department shall monthly determine for each county an amount of money equal to the sum of:

1.

Any fees and any taxes, interest and penalties which derive from the basic city-county relief tax collected in that county - 81st Session (2021) – 17 – corresponding amount transferred to the State General Fundthe pursuant to subsection 3 of NRS 377.050;

and 2.

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 bears to the total population of all counties which have in effect a city-county relief tax ordinance,  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.

Sec.

11.

NRS 377.057 is hereby amended to read as follows:

377.057 1.

The State Controller, acting upon the relevant from the fees, taxes, interest and penalties which derive from the supplemental city-county relief tax collected in all counties and from out-of-state businesses during the preceding month, excluding any [amounts] amount required to be remitted pursuant to NRS [360.850 and] 360.855 and except as otherwise provided in subsection 2, to:

(a) Douglas, Esmeralda, Eureka, Lander, Lincoln, Lyon, Mineral, Nye, Pershing, Storey and White Pine counties, an amount equal to one-twelfth of the amount distributed in the immediately preceding fiscal year multiplied by one plus:

(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;

or percentage change in the population of the county, as certified by the Governor pursuant to NRS 360.285, added to the percentage change in the Consumer Price Index for the year ending on December 31 next preceding the year of distribution,  whichever is less, except that the amount distributed to the county must not be less than the amount specified in subsection 5.

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 - 81st Session (2021) – 18 – 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.

2.

If the amount of supplemental city-county relief tax 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) of subsection 1 to that county for the same period, the State the supplemental city-county relief tax pursuant to paragraph (b) ofom subsection 1 in all subsequent fiscal years, unless a waiver is granted pursuant to subsection 3.

3.

A county which, pursuant to subsection 2, is required to have its portion of the proceeds from the supplemental city-county relief tax distributed pursuant to paragraph (b) of subsection 1 may file a request with the Nevada Tax Commission for a waiver of the requirements of subsection 2.

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 Commission shall grant or deny a request for a waiver on or before March 10 next following the timely filing of the request.

If the Commission determines that the increase in county was primarily caused by:-county relief tax collected in the (a) Nonrecurring taxable sales, it shall grant the request.

(b) Normal or sustainable growth in taxable sales, it shall deny the request.

 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 - 81st Session (2021) – 19 – threshold established in subsection 2.l year again exceeds the 4.

The amount apportioned to each county must be deposited in the Local Government Tax Distribution Account created by NRS 360.660 for credit to the respective accounts of each county.

5.

The minimum amount which may be distributed to the following counties in a month pursuant to paragraph (a) of subsection 1 is as follows:

Douglas......................................................................$580,993 Esmeralda......................................................................53,093 Lander..........................................................................155,106 Lincoln...........................................................................72,973 Lyon ............................................................................356,858 Mineral........................................................................118,299 Nye..............................................................................296,609 Pershing.........................................................................96,731 White Pine...................................................................158,8639,914 6.

As used in this section, unless the context otherwise requires:

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

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

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

Sec.

12.

NRS 387.1212 is hereby amended to read as follows:

387.1212 1.

The State Education Fund is hereby created as a special revenue fund to be administered by the Superintendent of Public Instruction for the purpose of supporting the operation of the public schools in this State.

The interest and income earned on the credited to the Fund.ter deducting any applicable charges, must be 2.

Money which must be deposited for credit to the State Education Fund includes, without limitation:

(a) All money derived from interest on the State Permanent School Fund, as provided in NRS 387.030;

(b) The proceeds of the tax imposed pursuant to NRS 244.33561 and any applicable penalty or interest, less any amount retained by the county treasurer for the actual cost of collecting and administering the tax;

- 81st Session (2021) – 20 – NRS 387.195;roceeds of the tax imposed pursuant to subsection 1 of (d) The portion of the money in each special account created pursuant to subsection 1 of NRS 179.1187 which is identified in paragraph (d) of subsection 2 of NRS 179.1187;

(e) The money identified in subsection 1 of NRS 328.450;

(f) The money identified in subsection 1 of NRS 328.460;

(g) [The money identified in paragraph (a) of subsection 2 of NRS 360.850;

(h)] The money identified in paragraph (a) of subsection 2 of NRS 360.855;

[(i)] (h) The money required to be paid over to the State Treasurer for deposit to the credit of the State Education Fund pursuant to subsection 4 of NRS 362.170;

[(j)] (i) The portion of the proceeds of the tax imposed pursuant to subsection 1 of NRS 372A.290 identified in paragraph (b) of subsection 4 of NRS 372A.290;

of NRS 372A.290;roceeds of the tax imposed pursuant to subsection [(l)] (k) The proceeds of the fees, taxes, interest and penalties imposed pursuant to chapter 374 of NRS, as transferred pursuant to subsection 3 of NRS 374.785;

[(m)] (l) The money identified in paragraph (b) of subsection 3 of NRS 678B.390;

[(n)] (m) The portion of the proceeds of the excise tax imposed pursuant to subsection 1 of NRS 463.385 identified in paragraph (c) of subsection 5 of NRS 463.385;

[(o)] (n) The money required to be distributed to the State Education Fund pursuant to subsection 3 of NRS 482.181;

[(p)] (o) The portion of the net profits of the grantee of a franchise, right or privilege identified in NRS 709.110;

[(q)] (p) The portion of the net profits of the grantee of a franchise identified in NRS 709.230;

franchise identified in NRS 709.270;

andits of the grantee of a [(s)] (r) The direct legislative appropriation from the State General Fund required by subsection 3.

3.

In addition to money from any other source provided by law, support for the State Education Fund must be provided by direct legislative appropriation from the State General Fund in an amount determined by the Legislature to be sufficient to fund the operation of the public schools in this State for kindergarten through grade 12 for the next ensuing biennium for the population reasonably - 81st Session (2021) – 21 – estimated for that biennium.

Money in the State Education Fund does not revert to the State General Fund at the end of a fiscal year, and the balance in the State Education Fund must be carried forward to the next fiscal year.

claims against the State are paid.paid out on claims as other 5.

The Superintendent of Public Instruction may create one or more accounts in the State Education Fund for the purpose of administering any money received from the Federal Government for the support of education and any State money required to be administered separately to satisfy any requirement imposed by the Federal Government.

The money in any such account must not be considered when calculating the statewide base per pupil funding amount or appropriating money from the State Education Fund pursuant to NRS 387.1214.

The interest and income earned on the money in any such account, after deducting any applicable charges, must be credited to the account.

Sec.

13.

4.14.

ThisNRS act271.650, becomes271.660, effective271.670, upon271.680 passage and approval.360.850 are hereby repealed.

HSec. - *AB368_R1*

15.

This act becomes effective on July 1, 2021.

~~~~~ 21 - 81st Session (2021)