Revises provisions relating to certain taxes assessed at the registration of a motor vehicle. (BDR 32-762)

Existing law authorizes the imposition of a governmental services tax for the privilege of operating any vehicle upon the public highways of this State, which is included in the fees to register a vehicle. (NRS 371.030, 371.040) Existing law imposes the tax based on the valuation of a vehicle, which is generally determined on the basis of 35 percent of the manufacturer's suggested retail price in Nevada. (NRS 371.050) Existing law provides for exemptions from the governmental services tax to a surviving spouse, a person who is blind and a veteran, not to exceed the determined valuations of $1,000, $3,000 and $2,000, respectively. (NRS 371.101, 371.102, 371.103) Section 1 of this bill creates such an exemption for a person who is a volunteer firefighter, not to exceed a determined valuation of $8,750. Section 1 further provides that: (1) the exemption cannot be claimed in more than one county; (2) the claimant is required to file an affidavit with the Department of Motor Vehicles in the county where the exemption is claimed attesting that he or she is a resident of the county and a current volunteer firefighter; (3) the claimant is required to provide certain verification that he or she is a volunteer firefighter; (4) the exemption ends the fiscal year beginning after the claimant ceases to be a volunteer firefighter; and (5) the exemption must be adjusted each fiscal year based on the Consumer Price Index (All Items). Existing law further provides that: (1) the governmental services tax exemptions given to a surviving spouse, a person who is blind and a veteran are required to be claimed annually at any time on or before the date the tax is due; and (2) a claimant is required to immediately notify the Department when he or she no longer qualifies for such an exemption or face a penalty. (NRS 371.105, 371.106) Sections 2 and 3 of this bill make these provisions applicable to a governmental services tax exemption given to person who is a volunteer firefighter.