A.B. 28
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ASSEMBLY BILL NO. 28–COMMITTEE
ON GOVERNMENT AFFAIRS
(ON BEHALF OF THE REGIONAL TRANSPORTATION
COMMISSION OF SOUTHERN NEVADA)
PREFILED NOVEMBER 13, 2024
____________
Referred to Committee on Government Affairs
SUMMARY—Revises provisions related to transportation.
(BDR 22-463)
FISCAL NOTE: Effect on Local Government: No.
Effect on the State: No.
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EXPLANATION – Matter in bolded italics is new; matter between brackets [omitted material] is material to be omitted.
AN ACT relating to transportation; extending the deadline for a
regional transportation commission to submit certain
recommendations relating to the imposition of certain
taxes to the board of county commissioners; extending the
deadline for a board of county commissioners to submit a
ballot question to the voters regarding the imposition of
certain taxes; and providing other matters properly
relating thereto.
Legislative Counsel’s Digest:
Existing law authorizes a regional transportation commission to, before 1
December 31, 2024, prepare recommendations for the imposition of an additional 2
tax on the gross receipts of any retailer for the sale of certain tangible personal 3
property sold at retail to support certain transportation projects and submit the 4
recommendations to the board of county commissioners. The board of county 5
commissioners is authorized to subsequently submit to the voters at the next 6
general election a question asking whether the tax recommended by the regional 7
transportation commission should be imposed in the county, if that general election 8
is held not later than December 31, 2024. (NRS 277A.470) This bill extends such 9
deadlines to December 31, 2028. 10
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THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 1. NRS 277A.470 is hereby amended to read as 1
follows: 2
277A.470 1. Except as otherwise provided in subsection 4, a 3
commission may: 4
(a) Prepare recommendations for the imposition of the tax 5
described in NRS 277A.480 in the county to provide funding for the 6
commission for the purposes set forth in NRS 277A.400 to 7
277A.490, inclusive. The recommendations must specify the 8
proposed rate for the recommended tax, the period during which 9
the recommended tax will be imposed and the type and location of 10
the transportation projects the recommended tax will support. 11
(b) Submit the recommendations to the board of county 12
commissioners. 13
2. Except as otherwise provided in subsection 5, upon the 14
receipt of recommendations pursuant to subsection 1, the board of 15
county commissioners may, at the next general election, submit a 16
question to the voters of the county asking whether the 17
recommended tax should be imposed in the county. The question 18
submitted to the voters of the county must specify the proposed rate 19
for the recommended tax, the period during which the recommended 20
tax will be imposed, if the period was specified in the 21
recommendations submitted pursuant to subsection 1, and the type 22
and location of the transportation projects the recommended tax will 23
support. 24
3. If a majority of the voters voting on the question submitted 25
to the voters pursuant to subsection 2 vote affirmatively on the 26
question: 27
(a) The board of county commissioners shall impose the 28
recommended tax in accordance with the provisions of NRS 29
277A.480 at the rate specified in the question submitted to the 30
voters pursuant to subsection 2. 31
(b) The tax must be imposed notwithstanding the provisions of 32
any specific statute to the contrary and, except as otherwise 33
specifically provided in this section and NRS 277A.480 and 34
277A.490, such tax is not subject to any limitations set forth in any 35
statute which authorizes the board of county commissioners to 36
impose such tax, including, without limitation, any limitations on 37
the maximum rate which may be imposed or the duration of the 38
period during which such tax may be imposed. 39
4. A commission may not prepare and submit 40
recommendations to the board of county commissioners pursuant to 41
subsection 1 on or after December 31, [2024.] 2028. 42
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5. A board of county commissioners may only use the 1
authorization provided pursuant to subsection 2 to submit a question 2
to the voters of the county one time, and only if the next general 3
election at which the question is submitted to the voters is held not 4
later than December 31, [2024.] 2028. 5
H