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- 83rd Session (2025)
Assembly Bill No. 28–Committee
on Government Affairs
CHAPTER..........
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 r egional transportation commission to, before
December 31, 2024, prepare recommendations for the imposition of an additional
tax on the gross receipts of any retailer for the sale of certain tangible personal
property sold at retail to support certain trans portation projects and submit the
recommendations to the board of county commissioners. The board of county
commissioners is authorized to subsequently submit to the voters at the next
general election a question asking whether the tax recommended by the r egional
transportation commission should be imposed in the county, if that general election
is held not later than December 31, 2024. (NRS 277A.470) This bill extends such
deadlines to December 31, 2028.
EXPLANATION – Matter in bolded italics is new; matter between brackets [omitted material] is material to be omitted.
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
follows:
277A.470 1. Except as otherwise provided in subsection 4, a
commission may:
(a) Prepare recommendations for the imposition of the tax
described in NRS 277A.480 in the county to provide funding for the
commission for the purposes set forth in NRS 277A.400 to
277A.490, inclusive . The recommendations must specify the
proposed rate for the recommended tax, the period during which
the recommended tax will be imposed and the type and location of
the transportation projects the recommended tax will support.
(b) Submit the recommenda tions to the board of county
commissioners.
2. Except as otherwise provided in subsection 5, upon the
receipt of recommendations pursuant to subsection 1, the board of
county commissioners may, at the next general election, submit a
question to the voter s of the county asking whether the
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- 83rd Session (2025)
recommended tax should be imposed in the county. The question
submitted to the voters of the county must specify the proposed rate
for the recommended tax, the period during which the recommended
tax will be imposed, if t he period was specified in the
recommendations submitted pursuant to subsection 1, and the type
and location of the transportation projects the recommended tax will
support.
3. If a majority of the voters voting on the question submitted
to the voters pursuant to subsection 2 vote affirmatively on the
question:
(a) The board of county commissioners shall impose the
recommended tax in accordance with the provisions of NRS
277A.480 at the rate specified in the question submitted to the
voters pursuant to subsection 2.
(b) The tax must be imposed notwithstanding the provisions of
any specific statute to the contrary and, except as otherwise
specifically provided in this section and NRS 277A.480 and
277A.490, such tax is not subject to any limitations set forth in any
statute which authorizes the board of county commissioners to
impose such tax, including, without limitation, any limitations on
the maximum rate which may be imposed or the duration of the
period during which such tax may be imposed.
4. A commission may not prepare and submit
recommendations to the board of county commissioners pursuant to
subsection 1 on or after December 31, [2024.] 2028.
5. A board of county commissioners may only use the
authorization provided pursuant to subsection 2 to submit a question
to the voters of the county one time, and only if the next general
election at which the question is submitted to the voters is held not
later than December 31, [2024.] 2028.
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