S.B. 208
- *SB208*
SENATE BILL NO. 208–SENATORS STEINBECK AND STONE
FEBRUARY 18, 2025
____________
Referred to Committee on Government Affairs
SUMMARY—Revises provisions governing certain surcharges
imposed by a county. (BDR 20-677)
FISCAL NOTE: Effect on Local Government: May have Fiscal Impact.
Effect on the State: No.
CONTAINS UNFUNDED MANDATE (§§ 2, 4)
(NOT REQUESTED BY AFFECTED LOCAL GOVERNMENT)
~
EXPLANATION – Matter in bolded italics is new; matter between brackets [omitted material] is material to be omitted.
AN ACT relating to counties; revising the use of revenue collected
by a county from certain telephone surcharges; revising
provisions governing the fund into which such revenue is
deposited; eliminating the authorization for a county to
impose a surcharge for purposes of purchasing or
maintaining certain recording devices; and providing
other matters properly relating thereto.
Legislative Counsel’s Digest:
Under existing federal law, the Federal Communications Commission is 1
required to regulate the use of money collected from surcharges imposed for 2
emergency 911 service to prevent diversion of those fees or charges. (47 U.S.C. § 3
615a-1) Existing federal regulations limit the use of revenue from such fees or 4
charges imposed by authorized taxing jurisdictions to: (1) the support and 5
implementation of emergency 911 service; and (2) the operational expenses of a 6
call center that receives and manages emergency calls, commonly known as a 7
public safety answering point. Existing federal regulations provide certain 8
examples of acceptable uses of such revenue which include, without limitation, the 9
purchase, maintenance or upgrade of buildings or facilities that contain public 10
safety answering points. (47 C.F.R § 9.23) 11
Existing law authorizes a board of county commissioners to impose a surcharge 12
for the enhancement of the telephone system for reporting an emergency or for the 13
purchase and maintenance of portable event recording devices and vehicular event 14
recording devices if the board adopts and reviews, at least annually, a 5-year master 15
plan for the enhancement of the telephone system or the purchase and maintenance 16
of such recording devices. (NRS 244A.7643) If a county imposes such a surcharge, 17
existing law requires that the revenue collected from the surcharge be deposited in a 18
special revenue fund and used only for specified purposes. Existing law prescribes 19
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an order of priority for spending the money in the fund for the specified purposes. 20
(NRS 244A.7645) Section 3 of this bill: (1) authorizes the revenue collected from 21
the surcharge to also be used for paying any costs associated with the construction 22
or upgrade of a facility that contains a telephone system for reporting an 23
emergency; and (2) prescribes the order of priority for spending the revenue 24
collected from the surcharge for that additional purpose. 25
Under existing law, if the uncommitted balance of such a special revenue fund 26
exceeds a specified monetary threshold at the end of any fiscal year, the board of 27
county commissioners is required to reduce the amount of the surcharge imposed 28
during the next fiscal year by the amount necessary to ensure that the 29
unencumbered balance in the fund at the end of the next fiscal year does not exceed 30
the specified threshold. (NRS 244A.7645) Section 3 increases to $15,000,000 this 31
monetary threshold for such a special revenue fund of a county whose population is 32
700,000 or more (currently Clark County). 33
Section 2 of this bill eliminates the authorization for a county to impose a 34
surcharge for purposes of purchasing and maintaining portable event recording 35
devices and vehicular event recording devices effective October 1, 2029. As a 36
result of the elimination of this authority, sections 1, 4 and 5 of this bill remove 37
references to these recording devices effective October 1, 2029. Section 6 of this 38
bill requires a county that has an ordinance imposing a surcharge for purposes of 39
purchasing and maintaining those recording devices in effect during the period 40
between October 1, 2025, and September 30, 2029, to submit an annual report 41
during that period to the Director of the Legislative Counsel Bureau for 42
transmission to the Legislative Commission describing its activities related to the 43
identification of an alternate source of funding for purchasing and maintaining 44
those recording devices after October 1, 2029. 45
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 1. NRS 244A.7641 is hereby amended to read as 1
follows: 2
244A.7641 As used in NRS 244A.7641 to 244A.7648, 3
inclusive, unless the context otherwise requires: 4
1. “Mobile telephone service” means cellular or other service 5
to a telephone installed in a vehicle or which is otherwise portable. 6
2. “Place of primary use” has the meaning ascribed to it in 4 7
U.S.C. § 124(8), as that section existed on August 1, 2002. 8
3. [“Portable event recording device” has the meaning ascribed 9
to it in NRS 289.830. 10
4.] “Supplier” means a person authorized by the Federal 11
Communications Commission to provide mobile telephone service. 12
[5.] 4. “Telephone system” means a system for transmitting 13
information between or among points specified by the user that does 14
not change the form or content of the information regardless of the 15
technology, facilities or equipment used. A telephone system may 16
include, without limitation: 17
(a) Wireless or Internet technology, facilities or equipment; and 18
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(b) Technology, facilities or equipment used for transmitting 1
information from an emergency responder to the user or from the 2
user to an emergency responder. 3
[6. “Vehicular event recording device” means a device which 4
is affixed to a marked vehicle of a law enforcement agency, as 5
defined in NRS 289.830, and which records both audio and visual 6
events.] 7
Sec. 2. NRS 244A.7643 is hereby amended to read as follows: 8
244A.7643 1. Except as otherwise provided in this section, 9
the board of county commissioners of a county may by ordinance, 10
for the enhancement of the telephone system for reporting an 11
emergency in the county , [and for the purpose of purchasing and 12
maintaining portable event recording devices and vehicular event 13
recording devices,] impose a surcharge on: 14
(a) Each access line or trunk line of each customer to the local 15
exchange of any telecommunications provider providing those lines 16
in the county; and 17
(b) The mobile telephone service provided to each customer of 18
that service whose place of primary use is in the county. 19
2. A board of county commissioners may not impose a 20
surcharge pursuant to this section unless the board first adopts a 5-21
year master plan for the enhancement of the telephone system for 22
reporting emergencies in the county . [or for the purpose of 23
purchasing and maintaining portable event recording devices and 24
vehicular event recording devices, as applicable.] The master plan 25
must include an estimate of the cost of the enhancement of the 26
telephone system [or of the cost of purchasing and maintaining 27
portable event recording devices and vehicular event recording 28
devices, as applicable,] and all proposed sources of money for 29
funding [those costs.] the cost. For the duration of the imposition of 30
the surcharge, the board shall, at least annually, review and, if 31
necessary, update the master plan. 32
3. The surcharge imposed by a board of county commissioners 33
pursuant to this section: 34
(a) For each access line to the local exchange of a 35
telecommunications provider, must not exceed $1 each month; 36
(b) For each trunk line to the local exchange of a 37
telecommunications provider, must equal 10 times the amount of the 38
surcharge imposed for each access line to the local exchange of a 39
telecommunications provider pursuant to paragraph (a); and 40
(c) For each telephone number assigned to a customer by a 41
supplier of mobile telephone service, must equal the amount of the 42
surcharge imposed for each access line to the local exchange of a 43
telecommunications provider pursuant to paragraph (a). 44
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4. A telecommunications provider which provides access lines 1
or trunk lines in a county which imposes a surcharge pursuant to this 2
section or a supplier which provides mobile telephone service to a 3
customer in such a county shall collect the surcharge from its 4
customers each month. Except as otherwise provided in NRS 5
244A.7647, the telecommunications provider or supplier shall remit 6
the surcharge it collects to the treasurer of the county in which the 7
surcharge is imposed not later than the 15th day of the month after 8
the month it receives payment of the surcharge from its customers. 9
5. An ordinance adopted pursuant to this section may include a 10
schedule of penalties for the delinquent payment of amounts due 11
from telecommunications providers or suppliers pursuant to this 12
section. Such a schedule: 13
(a) Must provide for a grace period of not less than 90 days after 14
the date on which the telecommunications provider or supplier must 15
otherwise remit the surcharge to the county treasurer; and 16
(b) Must not provide for a penalty that exceeds 5 percent of the 17
cumulative amount of surcharges owed by a telecommunications 18
provider or a supplier. 19
6. As used in this section, “trunk line” means a line which 20
provides a channel between a switchboard owned by a customer of a 21
telecommunications provider and the local exchange of the 22
telecommunications provider. 23
Sec. 3. NRS 244A.7645 is hereby amended to read as follows: 24
244A.7645 1. If a surcharge is imposed pursuant to NRS 25
244A.7643 in a county whose population is 100,000 or more, the 26
board of county commissioners of that county shall establish by 27
ordinance an advisory committee to develop a plan to enhance the 28
telephone system for reporting an emergency in that county and to 29
oversee any money allocated for that purpose. The advisory 30
committee must: 31
(a) Consist of not less than five members who: 32
(1) Are residents of the county; 33
(2) Possess knowledge concerning telephone systems for 34
reporting emergencies; and 35
(3) Are not elected public officers. 36
(b) Subject to the provisions of subparagraph (3) of paragraph 37
(a), include the chief law enforcement officer or his or her designee 38
from each office of the county sheriff, metropolitan police 39
department, police department of an incorporated city within the 40
county and department, division or municipal court of a city or town 41
that employs marshals within the county, as applicable. 42
2. If a surcharge is imposed pursuant to NRS 244A.7643 in a 43
county whose population is less than 100,000, the board of county 44
commissioners of that county shall establish by ordinance an 45
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advisory committee to develop a plan to enhance or improve the 1
telephone system for reporting an emergency in that county and to 2
oversee any money allocated for that purpose. The advisory 3
committee must: 4
(a) Consist of not less than five members who: 5
(1) Are residents of the county; 6
(2) Possess knowledge concerning telephone systems for 7
reporting emergencies; and 8
(3) Are not elected public officers. 9
(b) Include a representative of an incumbent local exchange 10
carrier which provides service to persons in that county. As used in 11
this paragraph, “incumbent local exchange carrier” has the meaning 12
ascribed to it in 47 U.S.C. § 251(h)(1), as that section existed on 13
October 1, 1999, and includes a local exchange carrier that is treated 14
as an incumbent local exchange carrier pursuant to that section. 15
(c) Subject to the provisions of subparagraph (3) of paragraph 16
(a), include the chief law enforcement officer or his or her designee 17
from each office of the county sheriff, metropolitan police 18
department, police department of an incorporated city within the 19
county and department, division or municipal court of a city or town 20
that employs marshals within the county, as applicable. 21
3. If a surcharge is imposed in a county pursuant to NRS 22
244A.7643, the board of county commissioners of that county shall 23
create a special revenue fund of the county for the deposit of the 24
money collected pursuant to NRS 244A.7643. The money in the 25
fund must be used only: 26
(a) To pay the costs of adopting and reviewing the 5-year master 27
plan for the enhancement of the telephone system for reporting 28
emergencies in the county that is required pursuant to 29
NRS 244A.7643. 30
(b) With respect to the telephone system for reporting an 31
emergency: 32
(1) In a county whose population is 52,000 or more, to 33
enhance the telephone system for reporting an emergency, including 34
only: 35
(I) Paying recurring and nonrecurring charges for 36
telecommunication services necessary for the operation of the 37
enhanced telephone system; 38
(II) Paying costs for personnel and training associated 39
with the routine maintenance and updating of the database for the 40
system; 41
(III) Purchasing, leasing or renting the equipment and 42
software necessary to operate the enhanced telephone system, 43
including, without limitation, equipment and software that identify 44
the number or location from which a call is made; and 45
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(IV) Paying costs associated with any maintenance, 1
upgrade and replacement of equipment and software necessary for 2
the operation of the enhanced telephone system. 3
(2) In a county whose population is less than 52,000, to 4
improve the telephone system for reporting an emergency in the 5
county. 6
(c) To pay any costs associated with the construction or 7
upgrade of a facility that contains a telephone system for reporting 8
an emergency. 9
(d) With respect to purchasing and maintaining portable event 10
recording devices and vehicular event recording devices, to pay: 11
(1) By an entity described in this subparagraph, costs 12
associated with the acquisition, maintenance, storage of data, 13
upgrade and replacement of equipment and software necessary for 14
the operation of portable event recording devices and vehicular 15
event recording devices or systems that consist of both portable 16
event recording devices and vehicular event recording devices. 17
Money may be expended pursuant to this subparagraph for the 18
purchase and maintenance of portable event recording devices or 19
vehicular event recording devices only by: 20
(I) The sheriff’s office of a county; 21
(II) A metropolitan police department; 22
(III) A police department of an incorporated city; 23
(IV) A department, division or municipal court of a city 24
or town that employs marshals; 25
(V) A department of alternative sentencing; or 26
(VI) A county school district that employs school police 27
officers. 28
(2) Costs for personnel and training associated with 29
maintaining, updating and operating the equipment, hardware and 30
software necessary for portable event recording devices and 31
vehicular event recording devices or systems that consist of both 32
portable event recording devices and vehicular event recording 33
devices. 34
(3) Costs for personnel and training associated with the 35
maintenance, retention and redaction of audio and video events 36
recorded on portable event recording devices and vehicular event 37
recording devices or systems that consist of both portable event 38
recording devices and vehicular event recording devices. 39
[(d)] (e) To pay any costs associated with performing an 40
analysis or audit pursuant to NRS 244A.7648 of the surcharges 41
collected by telecommunications providers. 42
4. For the purposes described in subsection 3, money in the 43
fund must be expended in the following order of priority: 44
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(a) Paying the costs authorized pursuant to paragraph (a) of 1
subsection 3 to adopt and review the 5-year master plan. 2
(b) If the county performs an analysis or audit described in NRS 3
244A.7648, paying the costs authorized pursuant to paragraph [(d)] 4
(e) of subsection 3. 5
(c) Paying the costs authorized pursuant to paragraph (b) of 6
subsection 3. 7
(d) Paying the costs authorized pursuant to paragraph (c) of 8
subsection 3. 9
(e) If the county has imposed a portion of the surcharge for 10
purposes of purchasing and maintaining portable event recording 11
devices and vehicular event recording devices: 12
(1) Paying the costs authorized pursuant to paragraph [(c)] 13
(d) of subsection 3 other than costs related to personnel and training. 14
(2) Paying the costs authorized pursuant to paragraph [(c)] 15
(d) of subsection 3 related to personnel. 16
(3) Paying the costs authorized pursuant to paragraph [(c)] 17
(d) of subsection 3 related to training. 18
5. If money in the fund is distributed to a recipient and: 19
(a) The recipient has not used the money for any purpose 20
authorized pursuant to subsection 3 within 6 months, the recipient 21
must: 22
(1) Notify the board of county commissioners and the 23
advisory committee; and 24
(2) Return the unused money. 25
(b) The recipient used any portion of the money for a purpose 26
that is not authorized pursuant to subsection 3, the recipient must: 27
(1) Notify the board of county commissioners and the 28
advisory committee; and 29
(2) Repay the portion of the money that was used for a 30
purpose not authorized pursuant to subsection 3. 31
(c) The recipient was not entitled to receive all or a portion of 32
the money, the recipient must: 33
(1) Notify the board of county commissioners and the 34
advisory committee; and 35
(2) Repay all money to which the recipient was not entitled 36
to receive. 37
6. If the balance in the fund created in a county whose 38
population is 700,000 or more pursuant to subsection 3 which has 39
not been committed for expenditure exceeds $15,000,000 at the 40
end of any fiscal year, the board of county commissioners shall 41
reduce the amount of the surcharge imposed during the next fiscal 42
year by the amount necessary to ensure that the unencumbered 43
balance in the fund at the end of the next fiscal year does not 44
exceed $15,000,000. 45
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7. If the balance in the fund created in a county whose 1
population is 100,000 or more but less than 700,000 pursuant to 2
subsection 3 which has not been committed for expenditure exceeds 3
$5,000,000 at the end of any fiscal year, the board of county 4
commissioners shall reduce the amount of the surcharge imposed 5
during the next fiscal year by the amount necessary to ensure that 6
the unencumbered balance in the fund at the end of the next fiscal 7
year does not exceed $5,000,000. 8
[7.] 8. If the balance in the fund created in a county whose 9
population is 52,000 or more but less than 100,000 pursuant to 10
subsection 3 which has not been committed for expenditure exceeds 11
$1,000,000 at the end of any fiscal year, the board of county 12
commissioners shall reduce the amount of the surcharge imposed 13
during the next fiscal year by the amount necessary to ensure that 14
the unencumbered balance in the fund at the end of the next fiscal 15
year does not exceed $1,000,000. 16
[8.] 9. If the balance in the fund created in a county whose 17
population is less than 52,000 pursuant to subsection 3 which has 18
not been committed for expenditure exceeds $500,000 at the end of 19
any fiscal year, the board of county commissioners shall reduce the 20
amount of the surcharge imposed during the next fiscal year by the 21
amount necessary to ensure that the unencumbered balance in 22
the fund at the end of the next fiscal year does not exceed $500,000. 23
Sec. 4. NRS 244A.7645 is hereby amended to read as follows: 24
244A.7645 1. If a surcharge is imposed pursuant to NRS 25
244A.7643 in a county whose population is 100,000 or more, the 26
board of county commissioners of that county shall establish by 27
ordinance an advisory committee to develop a plan to enhance the 28
telephone system for reporting an emergency in that county and to 29
oversee any money allocated for that purpose. The advisory 30
committee must: 31
(a) Consist of not less than five members who: 32
(1) Are residents of the county; 33
(2) Possess knowledge concerning telephone systems for 34
reporting emergencies; and 35
(3) Are not elected public officers. 36
(b) Subject to the provisions of subparagraph (3) of paragraph 37
(a), include the chief law enforcement officer or his or her designee 38
from each office of the county sheriff, metropolitan police 39
department, police department of an incorporated city within the 40
county and department, division or municipal court of a city or town 41
that employs marshals within the county, as applicable. 42
2. If a surcharge is imposed pursuant to NRS 244A.7643 in a 43
county whose population is less than 100,000, the board of county 44
commissioners of that county shall establish by ordinance an 45
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advisory committee to develop a plan to enhance or improve the 1
telephone system for reporting an emergency in that county and to 2
oversee any money allocated for that purpose. The advisory 3
committee must: 4
(a) Consist of not less than five members who: 5
(1) Are residents of the county; 6
(2) Possess knowledge concerning telephone systems for 7
reporting emergencies; and 8
(3) Are not elected public officers. 9
(b) Include a representative of an incumbent local exchange 10
carrier which provides service to persons in that county. As used in 11
this paragraph, “incumbent local exchange carrier” has the meaning 12
ascribed to it in 47 U.S.C. § 251(h)(1), as that section existed on 13
October 1, 1999, and includes a local exchange carrier that is treated 14
as an incumbent local exchange carrier pursuant to that section. 15
(c) Subject to the provisions of subparagraph (3) of paragraph 16
(a), include the chief law enforcement officer or his or her designee 17
from each office of the county sheriff, metropolitan police 18
department, police department of an incorporated city within the 19
county and department, division or municipal court of a city or town 20
that employs marshals within the county, as applicable. 21
3. If a surcharge is imposed in a county pursuant to NRS 22
244A.7643, the board of county commissioners of that county shall 23
create a special revenue fund of the county for the deposit of the 24
money collected pursuant to NRS 244A.7643. The money in the 25
fund must be used only: 26
(a) To pay the costs of adopting and reviewing the 5-year master 27
plan for the enhancement of the telephone system for reporting 28
emergencies in the county that is required pursuant to 29
NRS 244A.7643. 30
(b) With respect to the telephone system for reporting an 31
emergency: 32
(1) In a county whose population is 52,000 or more, to 33
enhance the telephone system for reporting an emergency, including 34
only: 35
(I) Paying recurring and nonrecurring charges for 36
telecommunication services necessary for the operation of the 37
enhanced telephone system; 38
(II) Paying costs for personnel and training associated 39
with the routine maintenance and updating of the database for the 40
system; 41
(III) Purchasing, leasing or renting the equipment and 42
software necessary to operate the enhanced telephone system, 43
including, without limitation, equipment and software that identify 44
the number or location from which a call is made; and 45
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(IV) Paying costs associated with any maintenance, 1
upgrade and replacement of equipment and software necessary for 2
the operation of the enhanced telephone system. 3
(2) In a county whose population is less than 52,000, to 4
improve the telephone system for reporting an emergency in the 5
county. 6
(c) To pay any costs associated with the construction or upgrade 7
of a facility that contains a telephone system for reporting an 8
emergency. 9
(d) [With respect to purchasing and maintaining portable event 10
recording devices and vehicular event recording devices, to pay: 11
(1) By an entity described in this subparagraph, costs 12
associated with the acquisition, maintenance, storage of data, 13
upgrade and replacement of equipment and software necessary for 14
the operation of portable event recording devices and vehicular 15
event recording devices or systems that consist of both portable 16
event recording devices and vehicular event recording devices. 17
Money may be expended pursuant to this subparagraph for the 18
purchase and maintenance of portable event recording devices or 19
vehicular event recording devices only by: 20
(I) The sheriff’s office of a county; 21
(II) A metropolitan police department; 22
(III) A police department of an incorporated city; 23
(IV) A department, division or municipal court of a city 24
or town that employs marshals; 25
(V) A department of alternative sentencing; or 26
(VI) A county school district that employs school police 27
officers. 28
(2) Costs for personnel and training associated with 29
maintaining, updating and operating the equipment, hardware and 30
software necessary for portable event recording devices and 31
vehicular event recording devices or systems that consist of both 32
portable event recording devices and vehicular event recording 33
devices. 34
(3) Costs for personnel and training associated with the 35
maintenance, retention and redaction of audio and video events 36
recorded on portable event recording devices and vehicular event 37
recording devices or systems that consist of both portable event 38
recording devices and vehicular event recording devices. 39
(e)] To pay any costs associated with performing an analysis or 40
audit pursuant to NRS 244A.7648 of the surcharges collected by 41
telecommunications providers. 42
4. For the purposes described in subsection 3, money in the 43
fund must be expended in the following order of priority: 44
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(a) Paying the costs authorized pursuant to paragraph (a) of 1
subsection 3 to adopt and review the 5-year master plan. 2
(b) If the county performs an analysis or audit described in NRS 3
244A.7648, paying the costs authorized pursuant to paragraph [(e)] 4
(d) of subsection 3. 5
(c) Paying the costs authorized pursuant to paragraph (b) of 6
subsection 3. 7
(d) Paying the costs authorized pursuant to paragraph (c) of 8
subsection 3. 9
[(e) If the county has imposed a portion of the surcharge for 10
purposes of purchasing and maintaining portable event recording 11
devices and vehicular event recording devices: 12
(1) Paying the costs authorized pursuant to paragraph (d) of 13
subsection 3 other than costs related to personnel and training. 14
(2) Paying the costs authorized pursuant to paragraph (d) of 15
subsection 3 related to personnel. 16
(3) Paying the costs authorized pursuant to paragraph (d) of 17
subsection 3 related to training.] 18
5. If money in the fund is distributed to a recipient and: 19
(a) The recipient has not used the money for any purpose 20
authorized pursuant to subsection 3 within 6 months, the recipient 21
must: 22
(1) Notify the board of county commissioners and the 23
advisory committee; and 24
(2) Return the unused money. 25
(b) The recipient used any portion of the money for a purpose 26
that is not authorized pursuant to subsection 3, the recipient must: 27
(1) Notify the board of county commissioners and the 28
advisory committee; and 29
(2) Repay the portion of the money that was used for a 30
purpose not authorized pursuant to subsection 3. 31
(c) The recipient was not entitled to receive all or a portion of 32
the money, the recipient must: 33
(1) Notify the board of county commissioners and the 34
advisory committee; and 35
(2) Repay all money to which the recipient was not entitled 36
to receive. 37
6. If the balance in the fund created in a county whose 38
population is 700,000 or more pursuant to subsection 3 which has 39
not been committed for expenditure exceeds $15,000,000 at the end 40
of any fiscal year, the board of county commissioners shall reduce 41
the amount of the surcharge imposed during the next fiscal year by 42
the amount necessary to ensure that the unencumbered balance 43
in the fund at the end of the next fiscal year does not exceed 44
$15,000,000. 45
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7. If the balance in the fund created in a county whose 1
population is 100,000 or more but less than 700,000 pursuant to 2
subsection 3 which has not been committed for expenditure exceeds 3
$5,000,000 at the end of any fiscal year, the board of county 4
commissioners shall reduce the amount of the surcharge imposed 5
during the next fiscal year by the amount necessary to ensure that 6
the unencumbered balance in the fund at the end of the next fiscal 7
year does not exceed $5,000,000. 8
8. If the balance in the fund created in a county whose 9
population is 52,000 or more but less than 100,000 pursuant to 10
subsection 3 which has not been committed for expenditure exceeds 11
$1,000,000 at the end of any fiscal year, the board of county 12
commissioners shall reduce the amount of the surcharge imposed 13
during the next fiscal year by the amount necessary to ensure that 14
the unencumbered balance in the fund at the end of the next fiscal 15
year does not exceed $1,000,000. 16
9. If the balance in the fund created in a county whose 17
population is less than 52,000 pursuant to subsection 3 which has 18
not been committed for expenditure exceeds $500,000 at the end of 19
any fiscal year, the board of county commissioners shall reduce the 20
amount of the surcharge imposed during the next fiscal year by the 21
amount necessary to ensure that the unencumbered balance in 22
the fund at the end of the next fiscal year does not exceed $500,000. 23
Sec. 5. NRS 244A.7648 is hereby amended to read as follows: 24
244A.7648 1. Except as otherwise provided in subsection 3, if a 25
surcharge is imposed in a county pursuant to NRS 244A.7643, the 26
board of county commissioners of that county may, as part of its 27
review of the 5-year master plan adopted pursuant to NRS 28
244A.7643 for the enhancement of the telephone system for 29
reporting emergencies in the county , [or for the purpose of 30
purchasing and maintaining portable event recording devices and 31
vehicular event recording devices, as applicable,] engage a qualified 32
independent auditor to perform an analysis or audit of the 33
surcharges collected by telecommunications providers in the county. 34
2. An auditor that performs an analysis or audit pursuant to this 35
section: 36
(a) Shall not charge a fee exceeding the actual costs of 37
performing the analysis or audit. 38
(b) Shall submit a report of his or her findings to the advisory 39
committee of the county established pursuant to NRS 244A.7645. 40
3. If an auditor performing an analysis or audit of the 41
surcharges collected by telecommunications providers finds in the 42
course of conducting the analysis or audit evidence of a violation of 43
the provisions of NRS 244A.7643, with respect to the amount of 44
money collected or remitted to the county treasurer by a 45
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telecommunications provider, the board of county commissioners 1
may engage a qualified independent auditor to perform an additional 2
analysis or audit of the surcharges collected by the 3
telecommunications provider before the next review of the 5-year 4
master plan is conducted. 5
Sec. 6. 1. On or before September 30 of each calendar year 6
during the period between October 1, 2025, and September 30, 7
2029, a county that has in effect during any portion of that period an 8
ordinance imposing the surcharge authorized by NRS 244A.7643 9
for purposes of purchasing and maintaining portable event recording 10
devices and vehicular event recording devices shall submit a report 11
to the Director of the Legislative Counsel Bureau for transmission to 12
the Legislative Commission describing its activities related to the 13
identification of an alternate source of funding for purchasing and 14
maintaining portable event recording devices and vehicular event 15
recording devices after October 1, 2029. 16
2. As used in this section: 17
(a) “Portable event recording device” has the meaning ascribed 18
to it in NRS 244A.7641. 19
(b) “Vehicular event recording device” has the meaning ascribed 20
to it in NRS 244A.7641. 21
Sec. 7. The provisions of NRS 354.599 do not apply to any 22
additional expenses of a local government that are related to the 23
provisions of this act. 24
Sec. 8. 1. This section and sections 3, 6 and 7 of this act 25
become effective on October 1, 2025. 26
2. Sections 1, 2, 4 and 5 of this act become effective on 27
October 1, 2029. 28
H