Existing law authorizes counties to impose certain taxes on motor vehicle fuels and special fuels used in motor vehicles. (Chapter 373 of NRS) Existing law authorizes the board of county commissioners of a county whose population is 700,000 or more (currently only Clark County) to impose, upon approval by a two-thirds majority of the members of the board, additional taxes on motor vehicle fuel and various special fuels used in motor vehicles and to provide for annual increases in those taxes based on a certain measure of increases in the cost of highway and street construction. Existing law provides that, for the period beginning on January 1, 2027, additional annual increases in these taxes may not be effectuated unless a majority of the voters in the county at the general election in November 2026 authorize the board of county commissioners to continue to provide for the annual increases. (NRS 373.0663) Instead of requiring the approval of a majority of the voters in the county to continue to provide for the annual increases on and after January 1, 2027, this bill authorizes the continued imposition of additional increases in these taxes if the board of county commissioners, on or before December 31, 2026, adopts an ordinance authorizing the effectuation of such annual increases. This bill provides that, if the board of county commissioners does not adopt such an ordinance on or before December 31, 2026, the board is prohibited from imposing any additional annual increases in those taxes.

Statutes affected:
As Introduced: 373.0663
As Enrolled: 373.0663
BDR: 373.0663