NYE COUNTY AGENDA INFORMATION FORM. LI No financial impact

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1 NYE COUNTY AGENDA INFORMATION FORM Action J Presentation L1 Presentation & Action Department: Board of County Commissioners Agenda : Category: Timed Agenda Item 10:45 a.m. October 1, 2013 Contact: Commissioner Borasky Continued from meeting of: Return to: Location: Pahrump Phone: Action requested: (Include what, with whom. when, where, why, how much ($) and terms) Public hearing, discussion, and deliberation to: 1) adopt, amend and adopt, or reject Nye County Bill No : a Bill Proposing to amend Title 3 of the Nye County Code by adding a new Chapter 3.52 Imposing a One-Half of One Percent Sales and Use Tax to Support Public Safety Services within Nye County; providing for the severability, constitutionality and effective date hereof, and other matters properly relating thereto; and 2) set an effective date. Complete description of requested action: (Include, if applicable, background, impact, long-term commitment, existing county policy, future goals, obtained by competitive bid, accountability measures) Staff recommends adoption of Nye County Bill No with an effective date of October 22, Any information provided after the agenda is published or during the meeting of the Commissioners will require you to provide 20 copies: one for each Commissioner, one for the Clerk, one for the District Attorney, one for the Public and two for the County Manager. Contracts or documents requiring signature must be submitted with three original copies. Expenditure Impact by fy(s): (Provide detail on Financial Form) Routing & Approval (Sign & ) 1. Dept LI No financial impact 6. 7 HR D;3 8. Legal 4 9. Finance tjt County Manager Board of County Commissioners Action l Approved L1 Disapproved Amended as follows: Clerk of the Board FM

2 BILL NO NYE COUNTY ORDINANCE NO. SUMMARY: A BILL PROPOSING TO AMEND TITLE 3 THE NYE COUNTY CODE BY ADDING A NEW CHAPTER 3.52 IMPOSING A ONE-HALF OF ONE PERCENT SALES AND USE TAX TO SUPPORT PUBLIC SAFETY SERVICES WITHIN NYE COUNTY; PROVIDING FOR THE SEVERABILITY, CONSTITUTIONALITY AND EFFECTIVE DATE HEREOF, AND OTHER MATTERS PROPERLY RELATING THERETO. Of TITLE: A BILL PROPOSING TO AMEND TITLE 3 Of THE NYE COUNTY CODE BY ADDING A NEW CHAPTER 3.52 IMPOSING A ONE-HALF OF ONE PERCENT SALES AND USE TAX TO SUPPORT PUBLIC SAFETY SERVICES WITHIN NYE COUNTY; PROVIDING FOR THE SEVERABILITY, CONSTITUTIONALITY AND EFFECTIVE DATE HEREOF, AND OTHER MATTERS PROPERLY RELATING THERETO. WHEREAS, a majority of the voters of Nye County approved Advisory Question No. 2 at the November 7, 2006 general election, indicating their support for an increase in the sales and use tax of up to one-half of 1 percent for the purpose of supporting public safety services in the County; WHEREAS, during its 74th (2007) Session, the Nevada Legislature enacted Assembly Bill 461, wherein Sections 3 through 22, inclusive, are designated as The Nye County Sales and Use Tax Act of 2007 (hereinafter Act ); WHEREAS, Section 14 ofthe Act authorizes the County to impose a sales and use tax ofup to one-half of 1 percent for the purposes of recruiting, employing and equipping additional firefighters, deputy sheriffs and other public safety personnel and constructing, improving and equipping public safety facilities in Nye County; and, WHEREAS, the Nye County Board of Commissioners (Board) is empowered, pursuant to the provisions of Chapter of the Nevada Revised Statutes, to amend the Nye County Code; NOW THEREFORE, the Board of Commissioners ofthe County ofnye, State ofnevada, does hereby adopt, promulgate and order compliance therewith the following regulations: 1. TITLE 3 OF THE NYE COUNTY CODE IS HEREBY AMENDED BY ADDING A NEW CHAPTER 3.52 TO READ AS FOLLOWS: : TITLE: Bill No Public Safety Sales and Use Tax Page 1 of 8

3 This chapter is known and may be cited as the NYE COUNTY PUBLIC SAFETY SALES AND USE TAX : DEFINITIONS: Except as otherwise provided in this chapter or unless the context otherwise requires, the terms used or refened to in this chapter have the meanings ascribed to them in chapter 374 of NRS, as from time to time amended, but the definitions below, unless the context otherwise requires, govern the construction of this chapter: BOARD: The Board of County Commissioners of Nye County. COUNTY: The County of Nye. COUNTY TREASURER: The County Treasurer of Nye County. DEPARTMENT: The Department of Taxation created pursuant to NRS EMPLOY: Making an expenditure to provide employment, including, without limitation, paying wages and benefits. POPULATION: The estimated annual population determined pursuant to NRS PROCEEDS: The proceeds from the tax authorized pursuant to this chapter, including interest and other income earned thereon. RECRUIT: Making an expenditure to attract applicants for employment or persuading an applicant to accept employment, including, without limitation, providing materials and services relating to recruitment, paying signing bonuses, paying expenses relating to relocation and providing assistance with the purchase of a house. SHERIFF: The Sheriff of Nye County. STATE: The State of Nevada : IMPOSITION OF TAX: The Board of County Commissioners of Nye County imposes a tax of one-half of 1 percent on the gross receipts of any retailer from the sale of all tangible personal property sold at retail or stored, used or otherwise consumed in the County, including incorporated cities in the County : COMPLIANCE WITH STATE LAW: Bill No Il Public Safety Sates and Use Tax Page 2 of 8

4 Upon adoption of this chapter, the provisions of this chapter, insofar as applicable, shall be governed by and construed in the light of chapter 374 of the Nevada Revised Statutes, including any amendments thereof which automatically become applicable to the provisions of this chapter : DEPARTMENT OF TAXATION: The Board shall contract with the Department, before the effective date ofthis ordinance, to perform the functions incident to the administration or operation of the tax in the County. Any amendment to this chapter, except an amendment authorizing the issuance of bonds or other securities, must include a provision in substance that the Board and the Department shall amend the contract made pursuant to this section before the effective date of the amendment, unless the Board determines with the written concurrence of the Department that no such amendment of the contract is needed : REFUND: A purchaser is entitled to a refund, in accordance with the provisions of NRS to , inclusive, of the amount of the tax required to be paid that is attributable to the tax imposed on the sale of, and the storage, use or other consumption in the County, including incorporated cities in the County, of, tangible personal property used for the performance of a written contract for the construction of an improvement to real property: A. That was entered into on or before the effective date of the tax imposed pursuant to section ; or B. For which a binding bid was submitted before that date if the bid was afterward accepted, and pursuant to the terms of the contract or bid, the contract price or bid amount may not be adjusted to reflect the imposition of the tax : USE OF TAX PROCEEDS: The proceeds from the tax authorized pursuant to this chapter must be: A. Used to: 1. Recruit, employ and equip additional firefighters, deputy sheriffs to the Sheriff and other public safety personnel; 2. Improve and equip existing public safety facilities; and 3. Construct and equip new public safety facilities. B. Allocated for expenditure in the areas of Pahrump, Amargosa Valley, Beatty, Tonopah, Round Mountain, Manhattan, Gabbs and any other town or city created in Nye County after Bill No Public Safety Sales and Use Tax Page 3 of 8

5 l.pctober.1, 2007, and in the remaining unincorporated area ofnye County on a pro rata basis in each of those areas based upon the ratio of the population of that area to the total population of Nye County C*the proceeds must be expended in each of the above areas to which those proceeds are allocated for expenditure in such a manner that half of those proceeds are expended for the support of the services provided by local fire departments in that area and the remaining half of those proceeds are expended for the support of the services provided by the Sheriff in that area. D. No expenditure of the proceeds may be made unless the expenditure has been approved by the governing body of the area to which those proceeds have been allocated for expenditure. The governing body must approve the expenditure of the proceeds if it determines that: 1. The proposed use of the money conforms to all provisions of this chapter; and 2. The proposed use will not replace or supplant existing funding for the purposes set forth in section (A) for the support of the services provided by local fire departments and the Sheriff in that area. E. In determining whether a proposed use meets the requirement set forth in section (D)(2), the governing body shall determine whether the amount approved for expenditure for the fiscal year for the purposes set forth in section (A) for the support of the services of local fire departments and the Sheriff in that area, not including any money received or expended pursuant to this chapter, is equal to or greater than the amount approved for expenditure in the immediately preceding fiscal year for the purposes set forth in section (A) for the support of the services of local fire departments and the Sheriff in that area. F. The Board shall, before submitting to the Legislature any request to change the uses for the proceeds from the tax, submit an advisory question to the voters of the County pursuant to NRS , asking whether the uses for the proceeds from the tax should be so changed. The Board shall not submit such a request to the Legislature if a majority ofthe voters in the County disapprove the proposed change : REPORTING: A. Any governing body of an area that has approved expenditures pursuant to section shall submit to the Director of the Legislative Counsel Bureau for transmittal to the members of the Legislature, or the Legislative Commission when the Legislature is not in regular session, the periodic reports required pursuant to this section and such other information relating to the provisions of this chapter as may be requested by the Director of the Legislative Counsel Bureau. B. The reports required pursuant to this section must be submitted: Bill No Public Safety Sales and Use Tax Page 4 of$

6 On or before: i. february 15 for the 3-month period ending on the immediately preceding December 31; ii. iii. iv. May 15 for the 3-month period ending on the immediately preceding March 31; August 15 for the 3-month period ending on the immediately preceding June 30; and November 15 for the 3-month period ending on the immediately preceding September 30; and 2. On or before August 15 for the 12-month period ending on the immediately preceding June 30. C. Each report must be submitted on a form provided by the Director of the Legislative Counsel Bureau and include, with respect to the period covered by the report: 1. The total proceeds received by the respective local fire departments and the Sheriff from the sales and use tax imposed pursuant to this chapter; 2. A detailed description of the use of the proceeds, including, without limitation: i. The total expenditures made by the respective local fire departments and the Sheriff for the purposes set forth in section (A) for the support of the services provided by the respective local fire departments and the Sheriff in each applicable area from the sales and use tax imposed pursuant to this chapter; ii. iii. The total number of firefighters, deputy sheriffs and other public safety personnel hired by local fire departments or the Sheriff, as applicable, and the number of those employees that are filling authorized, funded positions for new employees; and A detailed analysis of the manner in which each expenditure: 1. Conforms to all provisions of this chapter; and 2. Does not replace or supplant funding which existed before October 1, 2007, for the purposes set forth in section (A) for the support of the services provided by local fire departments and the Sheriff in each applicable area; and 3. Any other information required to complete the form for the report. Bill No Il Public Safety Sales and Use Tax Page 5 of 8

7 e Legislative Commission may review and investigate the reports submitted pursuant to section and the expenditure of any proceeds pursuant to section REMITTANCE AND DISTRIBUTION: A. All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid to the County pursuant to this chapter must be paid to the Department in the form of remittances payable to the Department. 3. The Department shall deposit the payments with the State Treasurer for credit to the Sales and Use Tax Account in the State General fund. C. The State Controller, acting upon the collection data furnished by the Department, shall monthly: 1. Transfer from the Sales and Use Tax Account to the appropriate account in the State General Fund a percentage of all fees, taxes, interest and penalties collected pursuant to this chapter during the preceding month as compensation to the State for the cost of collecting the tax. The percentage to be transferred pursuant to this paragraph must be the same percentage as the percentage of proceeds transferred pursuant to paragraph (a) of subsection 3 ofnrs , but the percentage must be applied to the proceeds collected pursuant to this chapter only. 2. Determine the amount equal to all fees, taxes, interest and penalties collected in or for the County pursuant to this chapter during the preceding month, less the amount transferred to the State General Fund pursuant to paragraph (1). 3. Transfer the amount determined pursuant to paragraph (2) to the Intergovernmental Fund and remit the money to the County Treasurer. D. The Department may redistribute any proceeds from the taxes, interest or penalties collected pursuant to this chapter which is determined to be improperly distributed, but no such redistribution may be made as to amounts originally distributed more than 6 months before the date on which the Department obtains knowledge of the improper distribution. E. The County Treasurer shall: 1. Deposit money received from the State Controller pursuant to section (C) into the County Treasury for credit to a special revenue fund created for the use of the proceeds from the tax authorized by this chapter; and 2. Allocate that money into separate accounts within that fund as appropriate to carry out the provisions of section (B) of this chapter. Bill No Public Safety Sales and Use Tax Page 6 of 8

8 F. The special revenue fund of the County created for the use of the proceeds from the tax authorized by this chapter must be accounted for as a separate fund and not as a part of any other fund. G. Interest earned on the special revenue fund created pursuant to (E) must be credited to the fund. The money in each such fund must remain in the fund and must not revert to the County Treasury at the end of any fiscal year. H. In a proceeding arising from an ordinance imposing a tax pursuant to this chapter, the Department may act for and on behalf of the County : EXPENDITURE OF FUNDS: No expenditure of funds shall be permitted unless approved by the Board of County Commissioners in accordance with the following procedures: A. Plans for the expenditures from the proceeds distributed to support services provided by local fire departments and the Sheriff shall be submitted on an annual basis to the Board of County Commissioners for approval. B. Afler approval by the Board of County Commissioners the request for expenditure shall be submitted to the designated governing body of the Towns of Pahrump, Tonopah, Round Mountain and Amargosa as required in NCC (D) for any expenditure from the proceeds distributed to support services provided by the town fire departments. C. The Board of County Commissioners shall approve all other expenditures as required in NCC (D) from proceeds to support services provided by local fire departments in the remaining unincorporated areas of Nyc County including the unincorporated towns of Beatty, Manhattan and Gabbs and to support all services provided by the Sheriff for all areas ofnye County. D. The funds approved by the Board of County Commissioners pursuant to NCC (C) maybe pooled to provide shared service in the allocated areas, which services shall be performed or used in each area in accordance with the appropriate percentages for the allocated area to the extent feasible. 2. SEVERABILITY. If any provision of this chapter or amendments thereto, or the application thereof to any person, thing or circumstance is held to be invalid, such invalidity shall not affect the validity ofprovisions or applications of this chapter or amendments thereto which can be given effect without the invalid provision or application, and to this end the provisions of this chapter and amendments thereto are declared to be severable. 3. CONSTITUTIONALITY. If any section, clause or phrase of this ordinance shall be declared unconstitutional by a court of competent jurisdiction, the remaining provisions of this ordinance shall continue in full force and effect. Bill No Il Public Safety Sales and Use Tax Page 7 of 8

9 I/I llill! I/I 4. EFFECTIVE DATE. This ordinance shall be in full force and effect from and after passage, approval and publication as required by law and shall expire three years from the date of passage. PROPOSED on the day of, PROPOSED by COMMISSIONER PASSED onthe dayof,2013. VOTE: AYES: NAYS: ABSENT: ABSTENTIONS: BOARD OF COUNTY COMMISSIONERS COUNTY Of NYE, STATE Of NEVADA By: ANDREW BUTCH BORASKY, Chair ATTEST: SANDRA L. MERLINO, County Clerk and Ex-Officio Clerk of the Board This ordinance shall be in force and effect from and after the of oftheyear2ol3. day of the month Bill No Il Public Safety Sales and Use Tax Page 8 of$

10 NYE COUNTY POLICE AND FIRE SALES AND USE TAX - DISTRIBUTION PLAN 10/1/2013 % of FY2012 Taxable Distribution Distribution Communities 2010 Census Total Sales for Fire To Sheriff s Office Town of Pahrump % $ 1,018, Town of Amargosa Valley % $ 40, Town of Beatty % $ 28, Town of Tonopah % $ 69, Town of Round Mountain % $ 43, Town of Manhattan % $ 1, Town of Gabbs % $ 14, Remaining Nye County % $ 6, TOTAL % $ 498,129, $ 1,223, $ 1,223, TOTAL POTENTIAL SALES TAX $ 2,490, % Fee to State for Collection of the Tax $ 43, TOTAL ADJUSTED SALES TAX $ 2,447,060.80