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From YouTube: 2/2/2021 - Assembly Committee on Revenue
Description
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A
Good
morning,
welcome
to
the
first
afternoon
welcome
to
the
first
meeting
in
the
assembly
committee
on
revenue
for
the
81st
session
of
the
nevada
legislature.
Will
the
secretary
please
call
the.
A
And
I
am
here
that
means
all
committee
members
are
present.
We
certainly
have
a
quorum.
Thank
you
all
members
for
that.
I'd
like
to
welcome
all
of
you
watching
or
listening
over
the
internet
to
this
virtual
meeting.
Our
meetings
for
the
time
being
will
be
held
in
this
format
only
with
our
meeting
time
regularly,
scheduled
for
4
p.m,
on
tuesdays
and
thursdays,
as.
A
A
First,
though,
I'd
like
to
start
with
introductions,
I'm
leslie
cohen,
I
represent
assembly
district
29
in
clark
county.
That's
the
older
part
of
green
valley,
a
little
bit
silverado
ranch
into
downtown
hendren,
and
this
is
my
fourth
legislative
session
and
my
third
as
a
member
of
assembly
revenue
or
as
it
was
formerly
known,
taxation
and
I'm
very
honored
and
humbled
to
serve
as
the
chair
of
this
committee.
A
Nevada
is
a
citizens
legislature.
We
have
63
members
of
the
senate
and
assembly
together
when
we're
all
here
and
we're
not
full-time
politicians,
but
ordinary
citizens
from
63
different
walks
of
life.
We
take
time
off
from
our
usual
employment
as
social
workers,
attorneys
teachers,
ranchers,
etc.
For
a
few
months
every
other
year
to
represent
our
fellow
citizens.
A
We
all
when
the
legislature
passes
a
bill.
It
affects
every
citizen
in
the
state
both
now
and
in
the
often
unpredictable
future.
So
I
take
that
responsibility
very
seriously,
and
I
don't
expect
the
committee
members
to
have
great
expertise
or
in-depth
knowledge
of
the
many
issues
we'll
hear
in
this
committee.
A
What
is
expected
is
that
committee
members
read
the
bills
and
ask
questions
of
the
professionals
in
the
field
who
will
be
testifying
before
us
over
the
next
few
months
and
then
certainly
we
have
a
very
capable
staff
available
to
us
to
assist
us
with
any
questions
we
may
have
explaining
different
issues
to
us
and
such
so
before
I
get
to
introduction
some
fun
stuff.
I
to
welcome
you
to
the
committee.
A
I've
got
some
a
small
token
of
my
appreciation
for
serving
there
should
be
gifts
in
your
office
or,
if
not
they'll,
be
there
soon.
So
this
is
a
bag
of
popcorn
from
jack's
popcorn
and
a
sticker.
These
are
from
two
of
my
favorite
small
nevada
businesses.
Jack's
popcorn
is
made
by
jack.
A
Some
of
you
may
remember,
seeing
jack
in
the
building
last
session,
he's
a
fifth
generation
nevadan
a
graduate
of
unr
go
wolf
pack
and
used
to
be
an
intern
at
the
treasures
office
and
last
session
as
his
work
as
an
interim
at
the
treasurer's
office,
he
testified
on
the
able
account
bill,
which
is
a
bill,
that's
very
near
and
dear
to
my
heart
and
also
another
bill,
that's
very
near
and
dear
to
my
heart,
the
supportive
decision
making
bill
and
it's
just
very
good
popcorn.
A
The
sticker
is
made
by
dulce
valencia
and
purchased
off
of
her
etsy
page
dulce.
You
may
remember
her
from
being
assemblywoman.
A
Sorry,
assemblyman
watts
is
attached
last
session
she's,
a
recent
university
of
nevada,
las
vegas
graduate,
who
was
the
featured
speaker
for
the
college
of
fine
arts,
graduation
commencement
as
a
dreamer,
she's,
a
fifth
generation
nevada,
I'm
sorry
she's
a
first
generation
nevadan
as
opposed
to
jack
who's
fifth
generation,
and
she
is
not
only
is
she
a
fan
of
lin-manuel
miranda
miranda.
A
He
happens
to
be
one
of
her
biggest
fans
and
you
can
see
that
video
online
of
his
gushing
about
how
great
she
is.
So
I'm
really
excited
for
these
two
for
you
to
get
to
know
these
two
small
nevada
businesses
so
on
to
some
introductions,
I'll
briefly,
introduce
committee
members
and
committee
staff
before
giving
all
the
members
an
opportunity
to
make
comments
I'll
start
by
recognizing
my
vice
chair,
assemblywoman
teresa
benitez
thompson,
who
is
serving
her
sixth
session
in
the
legislature
as
well
as
her
sixth
session
on
the
committee.
A
We
have
four
members
who
are
returning
to
the
assembly,
but
who
are
new
to
the
revenue
committee
and
that's
assemblywoman,
shannon
bilberry
axelrod
assemblyman,
steve
yeager,
assemblyman
tom
roberts
and
assemblyman
p.k
o'neill,
who
is
returning
to
the
assembly
after
having
last
served
during
the
2015
session.
A
We
also
have
five
freshman
legislators,
assemblywoman
nathan,
anderson
assemblywoman,
vanessa,
constandine
assemblywoman,
heidi
kasama,
assemblyman,
c.h
miller
and
assemblyman,
david
or
liquor,
and
on
behalf
of
all
the
returning
legislature,
legislators
I'd
like
to
extend
a
sincere
welcome
to
our
near
new
members.
We're
glad
to
have
you
sorry
under
such
trying
circumstances.
A
So
a
vital
part
of
every
committee
is
the
staff
and
I'd
like
to
welcome
our
committee
fiscal
analysts,
russell
guindon
and
michael
nakamoto,
who
both
have
many
years
of
experience
with
the
fiscal
analyst
analysis,
division
of
the
legislative
council
bureau,
as
well
as
with
the
assembly
committee
on
revenue.
I'd
also
like
to
take
time
to
introduce
our
committee
council
brian
firmly,
who
also
serves
as
legislative
council.
A
A
Terry
mcbride,
our
committee
manager,
is
new
to
the
assembly
and
will
also
be
serving
as
the
committee
manager
for
the
assembly
committee
on
commerce
and
labor
this
session.
Our
committee
secretary
is
gina
hall
she's
coming
back
for
her
fifth
session
as
our
committee
secretary.
So
I
think
she
outranks
everyone
on
the
committee
with
that
and
our
committee's
assistant,
cheryl
williams,
is
coming
back.
Oh
no,
I'm
sorry.
A
I
forgot
for
her
eighth
session
with
the
assembly,
but
her
first
for
the
committee,
as
an
assistant
for
this
committee
also
my
attest
to
is
hugh
lee
and
so
feel
free
to
contact
you
or
me
directly.
A
If
you
need
to
get
a
hold
of
me,
I
look
forward
to
working
with
all
of
the
staff,
so
I'd
like
to
have
members
introduce
themselves,
including
what
different
district
they
represent,
where
it
is
add
any
comments
you'd
like,
but
I'd
also
like
you
to
give
us
a
little
bit
of
information
about
your
district
by
letting
us
know
either
one
great
thing
about
your
district
or
one
of
your
favorite
places
in
your
district.
Something
like
that.
So
I'll
start
off
mine
is
the
pitman
wash
trail,
which
is
several
miles
long.
A
It's
a
very
it's
a
dry
wash
bed
with
wildlife
vegetation
in
the
middle
of
suburbia.
It's
just
a
great
place,
surrounded
by
neighborhoods.
That's
that's
very
important
for
our
district.
A
F
I'm
assemblywoman
benitez
thompson,
and
this
is
my
sixth
time
serving
on
this
committee.
It's
the
only
committee
that
I
have
consistently
served
on
all
throughout
my
legislative
career.
I
don't
committees
quite
a
bit,
but
this
is
one
where
I
have
been
intentionally
planted
for
a
decade
of
my
life.
I'm
not
quite
sure
what
that
says
about
me,
though,
but
truth
be
told,
and
I
don't
think
it's
a
secret.
It's
absolutely
my
favorite
committee
other
than
ways
and
means
and
the
reason
being
that
you
you
can't
appropriate
it.
F
Sorry,
a
favorite
place
in
my
district.
I
tend
to
frequent
a
local
bakery
in
my
district
from
boxtree
bay
and
I
think
some
of
you
may
have
sampled
some
buck
stroupe
over
the
years.
If
I
brought
it
in
and
they
are
right
next
door
to
one
of
my
favorite
coffee
places
in
my
district,
which
is
walden's,
but
they
hold
a
close
tie
with
the
purple
bean.
A
G
You
so
much
here
cohen.
My
name
is
nathan
anderson
and
I
am
representing
assembly
district
30,
which
is
basically
the
heart
of
sparks
in
a.
B
G
Bit
of
the
reno
area,
and
I'm
so
sorry
about
my
glare,
I'm
moving
my
desk
soon.
I
hope
so.
This
is
my
first
year
on
the
committee,
obviously
my
first
year
here
in
session
and
legislature,
so
I'm
very
excited
to
learn
about
this
and
to
be
and
to
get
a
chance
to
work
with
everybody.
G
My
favorite
place
in
sparks
there's
so
many
great
places.
I've
got
two
I'll
first
start
off
with
the
marina,
which
I
think
I
love
the
marina
more
because
of
its
history
than
the
actual
item,
because
the
marina
first
started
off
actually
as
an
eyesore,
it
was
a
hit
literally
a
dirt
pit
that
we
had
some
floods
and
some
other
horrible
things
that
happened
because
of
whether
I
think
locust
at
one
time
came.
G
That
is
that
a
lot
of
people
like
to
come
out
and
walk
around
and
my
second
place
is
chuck's
boulevard
pizza
because
it's
owned
by
one
of
my
former
students,
because
I
neglected
to
say
that
I
am
a
teacher
in
my
real
life,
so
I'm
very
honored
to
be
here
and
looking
forward
to
working
with
everybody.
A
Thank
you
and
I
I
think
we
would
be
remiss
if
we
didn't
remind
everyone
that
a
family
woman,
benitez
thompson
is
a
social
worker,
so
she
knows
a
lot
of
what
she
talks
about
on
this
committee
from
a
very
different
perspective
about
how
it
affects
nevadans,
often
the
most
in
need.
Okay,.
A
On
assemblywoman
bilbray
axelrod
would
please
introduce
yourself.
G
Thank
you,
chairwoman.
I
am
shannon
bilbray
axelrod.
I
represent
assembly
district
34
in
las
vegas.
It
is
in
the
sort
of
northwest
area
it
used
to
be
pretty
far
northwest.
Now
it's
almost
central
these
days,
but
it's
a
wonderful
district,
and
I
have
I
too,
have
some
great
places
in
my
district.
But
one
of
my
absolute
favorites
is
an
area
that
in
which
I
live
called
desert
shores.
G
It
is
a
few
three
different
lakes
in
once
again
in
the
desert
and
on
the
one
of
the
main
lake.
They
have
a
number
of
restaurants
and
venues
there
and
a
wonderful
little
bakery
and
lunch
shop
called
rooster
boy.
G
A
wonderful
restaurant
and
wine
shop
called
marshi
bacchus
and
then
a
really
wonderful,
gourmet
restaurant
called
americana
and
you
go
there
and
you
see
the
east
go
by
and
and
you're
sitting
on
the
lake
overlooking-
and
you
totally
forget
that
you
are
in
vegas
because
it
just
seems
like
you've,
been
taken
away
somewhere
magical.
So
you
have
a
chance
to
spend
any
time
in
vegas
definitely
check
out
desert
shores
in
those
restaurants.
A
Thank
you
next
assemblywoman
constandine.
Thank
you.
F
Chair
cohen
and
I
represent
well,
this
is
my
very
first
session
my
second
day.
I'm
super
excited
to
be
here
and
to
learn
so
much
from
all
of
you
and
I'm
so
glad
to
be
on
on
revenue
on
the
revenue
committee,
I
represent
district
18,
which
is
in
the
sort
of
southeast
area
of
las
vegas,
and
a
little
bit
of
henderson
boulder
highway
kind
of
cuts
right
through
it,
but
to
the
east
is
the
place
that
is
my
favorite.
F
F
Birds
that
you
can
go
and
hike
over
and
take
a
look
at
fish
animals,
just
amazing,
wonderful
place
to
be,
and
it's
incredibly
quiet
and
away
from
everything-
and
it's
really
you
know
butting
up
against
residential
areas.
It's
just
it's
a
gem.
So
that's
definitely
the
great
thing
about
my
district
and
I'm
lucky
to
be
here,
and
I
appreciate
all
of
my
constituents
who
elected
me
and
I'm
glad
to
represent
them.
I'm
an
attorney
by
trade,
a
graduate
of
the
boyd
law
school
at
unlv,
and
I
have
spent
my
entire
legal
career
at
legally.
A
Wonderful,
thank
you
and
go
boyd.
Okay
with
that,
we
will
move
on
to
assemblyman
heathen.
I
Thank
you,
madam
chair,
and
and
thank
you
for
the
popcorn
mine,
happens
to
be
gone
now,
so
I
appreciate
that
my
name
is
gregory.
Haytham
ii,
I
represent
district
36.
I
believe
it's
the
largest
geographically
speaking
district
on
this
committee.
I
I
do
know
that
cinnamon
jaeger
does
love
to
visit
red
rock
canyon.
To
do
his
excessively
long
runs.
I
enjoy
mountain
bike
riding
out
there,
logandale
trails
on
the
far
east
end
of
my
district.
I
There's
a
there's
a
lot
to
a
lot
to
love
about
it,
a
couple
of
other
things,
I'd
like
to
mention
my
district
actually
has
three
wineries.
I
believe
there's
only
five
in
the
state
and
we
have
a
private
race
track
that
is
about
to
become
the
world's
longest
race
track
and
so
very
unique,
very
diverse
district
and
as
the
majority
leader
said,
this
is
also
one
of
my
favorite
committees,
and
so
I'm
looking
forward
to
it
and
looking
forward
to
working
with
every
one
of
you.
A
Wonderful
welcome
and
not
about
the
race
hack
or
the
three
out
of
five
wineries:
okay,
assemblywoman
we'll
go
next,
please,
and
if
I'm
mispronouncing
your
name,
please.
G
Kosama
is
correct,
so
you
know
absolutely
correct.
Thank
you
to
everybody.
I
I
have
to
echo.
I
had
my
anniversary
dinner
at
mache
bakus
on
the
lake
there
in
desert
shore
is
one
of
my
favorite
favorite
places
to
go.
I
will
leave
my
district
to
go
there,
so
it's
a
great
place
and
and
I'd
like
to
know
from
assemblywoman
benitez
thompson.
What
was
it?
You
said
that
was
your
favorite
thing
at
the
bakery.
G
I
don't
know
what
that
is,
but
if
it's
your
favorite
thing,
I
think
we
should
all
get
a
taste
of
that.
So.
F
I
I
like
all
of
their
things,
but
they
make
a
princess
cake
which
is
really
good
and
then
at
the
holidays.
They
do
a
stolen.
G
Oh
stolen:
oh
that's
what
you
said:
okay,
like
the
german
pastry,
wonderful,
so
my
district
assembly
district
2
is
for
those
of
you
that
familiar
with
summerland,
my
district
is,
is
kind
of
all
around
downtown
summerlin.
So
it'd
be
easy
for
me
to
say
that
one
of
my
favorite
places
is
probably
downtown
summerlin,
because
we
have
many
fabulous
restaurants.
There
we
have
great
shopping.
G
The
red
rock
station.
Casino
is
part
of
that
area.
We
just
built
the
wonderful
las
vegas
ballpark,
so
when,
when
we
don't
have
covid,
we've
got
the
baseball
field
open
and
we
you
know
it's
just
it's
an
incredible
venue.
G
In
my
other
life
and
I
drive
by
and
say,
this
will
be
beautiful
one
day
and
it's
nice
that
it
finally
got
there
and
of
course
in
in
summerlin
we
have
just
beautiful
walking
trails
and
a
lot
of
parks
and
so
fortunate
to
be
living
in
that
beautiful
area,
and
I
certainly
love
showing
it
off
and
and
talking
about
it
to
people
too.
So
that's
kind
of
my
my
district
in
my
area.
A
Thank
you,
assemblyman
miller.
Please
go
ahead.
C
Thank
you,
chair
again,
cameron,
miller,
assemblyman,
miller,
assembly,
district,
seven,
I'm
in
the
northern
part
of
the
clark
county
in
clark
county,
the
las
vegas
valley,
pretty
much
on
the
cusp
or
the
borderline
of
las
vegas
and
north
las
vegas.
So
pretty
much
between
cheyenne
and
craig
road.
C
The
place
that
I
love
the
most
in
my
district
is
the
csn
north
las
vegas
campus.
It
holds
the
csn
tyrone
thompson
student
union
and,
as
many
of
you
know,
tyrone
thompson
was
my
cousin
and
I
know
he
meant
a
great
deal
to
the
state
and
to
the
institution
of
the
assembly,
just
the
legislature
as
a
whole.
But
even
beyond
that,
I
have
a
background
in
film
and
television
production
that
started
with
me
being
an
actor.
C
The
very
first
play
that
I
performed
in
was
at
the
horn
theater
at
csn
north
las
vegas
campus.
When
I
went
to
started
my
higher
learning
journey,
I
went
to
csn
right
out
of
high
school
to
the
north
las
vegas
campus.
My
father
got
his
hotel
management
degree
from
csn
north
las
vegas
campus,
and
my
son
is
currently
attending
csn
north
las
vegas
campus
with
a
goal
to
become
a
nurse,
so
that
is
hands
down
my
favorite
place
in
my
district
and
I'm
excited
to
be
on
the
revenue
committee.
C
This
was
a
place
that
I
wanted
to
be
to
understand,
really
fundamentally
how
the
state
works.
How
do
we
make
money
where
you
know?
How
do
we
make
money
and
what
do
we
do
with
it?
So
that
was
important
for
me
coming
into
the
legislature,
and
I
look
forward
to
learning
more
and
working
with
everyone.
A
Thank
you
very
much
and
you're
right.
Assemblyman
thompson
will
always
mean
a
lot
to
this
institution
to
his
members.
Okay,
and
with
that
we
will
move
on
to
assemblyman
or
liquor.
Please
go
ahead.
H
Thank
you,
madam
chair.
This
david
orient
liquor,
I'm
assembly
district
20,
which
is
on
the
east
side
of
las
vegas,
starting
on
maryland
parkway
by
the
unlv
campus
and
going
all
the
way
to
the
interstate.
H
We
have
lots
of
great
things
in
our
district,
which
is
east
side,
paradise
and
northwest
henderson
flm
chocolate
factory
sunset
park
and
my
favorite
shopping
trifecta,
costco
trader
joe
and
sprouts.
So
it's
an
honor
to
to
represent
the
district.
I
teach
at
unlv
law
school
at
boyd,
specialize
in
health
law
and
constitutional
law.
My.
H
A
Sorry,
I'm
just
talking
away.
No
one
can
hear
me.
I
was
just
saying
thank
you
very
much
and
that
I
did
not
once
again
go
boyd.
I
didn't
go
to
boyd,
but
the
the
dean
told
me
I
could
be
an
honorary
voidy,
so
it
is
a
very
important
school
to
to
our
state.
Certainly,
okay,
with
that
we'll
move
on
to
assemblyman
roberts.
H
Thank
you,
madam
chair
tom
roberts.
I
represent
assembly
district
13,
which
is
in
the
northwest
part
of
the
las
vegas
valley.
I,
my
district
is
north
of
anne
road
west
of
decatur
east
of
u.s
95.
It's
not
a
very
big
district.
It's
primarily
residential
a
lot
of
horse
properties.
My
big
place
in
the
district
is
floyd
land
park.
It
used
to
be
a
state
park.
H
The
city
of
las
vegas
took
it
over,
got
several
lakes
for
fishing,
mountain
biking,
running
trails,
a
lot
of
geese,
probably
more
geese
and
than
the
deeds,
but
it's
a
great
place.
It's
a
great
place
in
in
our
district
and
probably
saved
my
sanity
during
the
the
lockdown
for
for
covet.
It
was
a
place
where
a
lot
of
people
went.
You
could
socially
distance
and
be
there.
I'm
excited
to
be
a
part
of
this
committee,
I'm
looking
forward
to
learning
more
about
the
revenue
in
our
state.
H
My
in
my
former
life,
I
was
retired,
a
police
officer.
I
did
30
34
years
in
the
united
states
air
force
in
in
between
metro,
where
I
retired,
as
assistant
sheriff
a
couple
years
ago.
Do
this.
I
look
forward
to
working
with
you
all.
A
H
I
don't
mind
letting
tom
go
first,
any
day
of
the
week
he's
the
boss,
I'm
pk
o'neal.
I
represent
assembly
district
40,
which
is
part
all
of
carson
city,
and
then
the
southeast
part
of
washoe
county,
the
east
side
of
washington,
valley,
steamboat
and
up
to
the
story.
County
line-
and
I
will
say
probably
the
most
favorite-
is
also
probably
my
least
favorite.
Part
of
the
district
right
now
is
401
south
carson
street,
which
we
also
known
as
the
legislative
building.
H
But
moving
on
my
really
true
favorite
part
of
the
county,
I
will
say,
is
our
new
state
museum,
the
old
mint
friends
come
out
from
the
east
coast
regularly
and
it's
one
of
the
first
places
I
take
them
to
so
because
the
variety
and
it
really
gives
them
a
history
of
what
nevada
is
and
where
we
come
from
and
how
proud
we
are
of
this
state
that
so
many
of
them
think
are
just
a
desert
land
and
really
has
no
value
to
it.
H
H
I
served
in
15.
As
you
said,
I
took
a
little
leave
came
back
now.
This
is
my
first
shot
on
revenue.
I
look
forward
to
both
learning
and
sort
of,
as
assemblyman
miller
said,
learning
really
how
the
state
achieve
some
of
the
money
that
we
have
to
fund
programs
with
and
what
we
can
do
and
maybe
look
at
our
tax
policies
to
the
best
we
can.
So.
Thank
you,
madam
chair.
I
appreciate
the
time
I
look
forward
to
being
with
you.
A
Thank
you
certainly
look
forward
to
spending
some
time
with
you
as
well,
and
with
that
we
will
move
on
to
assemblyman
yeager.
J
Thank
you,
madam
chair,
and
congratulations
on
being
named
chair
and
thank
you
for
the
wonderful
committee
gifts.
You
know
my
district,
I'm
steve
yeager
by
the
way
in
my
district
is
sunday
district,
nine
in
southwest
las
vegas
and
it
borders
assembly
district
36,
which
is
assemblyman
haythan's
district,
and
he
is
right.
I
spend
a
lot
of
time
in
his
district
and
red
rock
and
laval
canyon,
and
perhaps
my
favorite
part
in
the
assemblyman
havens
district
is
the
diablo
burrito
at
romero's
in
parum.
J
So
if
you
haven't
been,
there
definitely
get
over
there,
but
moving
to
assembly
district
9
one
unique
thing
about
my
district
is
we
have
the
states
only
ikea,
that's
located
right
in
my
district,
and
I
have
two
really
good
spots
that
I
like,
and
it's
not
going
to
surprise
anybody
that
they
both
feature
sweets.
J
So
glazed
donuts
is
a
really
great
local.
Small
business
has
won
a
number
of
awards
and
then
we
have
a
crumble
cookies,
which
is
actually
in
utah,
but
they
opened
up
a
shop
down
the
street.
So
I
have
to
run
so
much
so
I
don't
gain
all
the
weight
from
eating
those
things,
because
I
have
very
little
self-discipline
when
it
comes
to
sweets
during
the
legislature
is
not
in
session,
I'm
an
attorney.
So
that
means
I
think,
by
default,
I'm
not
great
at
math
or
numbers.
J
I'm
looking
forward
to
jumping
into
the
work
of
this
committee
and,
like
everyone
else,
said,
learning
about
how
the
state
collects
revenue
and
how
we
can
perhaps
reform
that
system
to
make
it
a
little
more
solid
for
generations
to
come.
So,
thank
you
again,
madam
chair.
I
look
forward
to
serving
with
you
and
the
other
committee
members.
A
Thank
you
very
much
and
once
again,
you're
all
very
welcome.
I
I
really
look
forward
to
seeing
what
we
can
accomplish
for
the
citizens
of
our
state
this
session,
with
that
I'd
like
to
ask
our
fiscal
analyst
staff
to
introduce
themselves
a
little
more
thoroughly.
So,
let's
start
with
russell
ginden.
A
Please
go
ahead.
Introduce
yourself.
D
Thank
you,
madam
chair.
I'm
russell
clinton.
D
Thank
you.
I'm
russell
getting
in
I'm
a
principal
deputy
physical
analyst
with
the
fiscal
analysis,
division,
and
so
some
of
you
probably
know
me
from
being
on
taxation
revenue
committees.
D
D
I
came
to
the
legislative
council
bureau
in
the
fall
of
1999
and
I've
been
here
since
this
is
my
11th
session.
This
is
also
my
last
regular
session,
and
so
I
the
try
and
comply
with
the
chair's
request,
is
your
nonpartisan
staff
that
we
represent
all
of
you
and
in
some
sense
serve
you
and
all
the
constituents
in
your
districts,
and
so
would
you
believe
me.
D
If
I
told
you
my
favorite
place,
is
the
legislative
building
during
session
so
I'll
leave
it
at
that,
but
I
look
forward
to
working
with
all
of
you
and
chair
cohn
this
session.
D
I
realize
it's
going
to
be
an
interesting
one
in
this
virtual
environment,
but
I
do
believe
we
have
the
technology
available
to
us
to
allow
staff
to
get
the
answers
and
the
information
that
you
need,
and
obviously,
as
a
member
of
the
committee
or
as
a
legislator
in
general,
michael
joe
and
I
are
always
available
to
you.
D
We're
affectionately
or
unaffectionately
known
as
the
tax
team,
depending
on
your
perspective
on
that
particular
word,
and
so,
but
again
feel
free
to
reach
out
to
us
and
make
use
of
us
as
your
staff.
A
Thank
you.
We
certainly
appreciate.
We
know
the
work
that
I
think.
Actually
we
don't
know
we
appreciate,
but
we
don't
exactly
know
all
of
the
work
that
that
you
and
the
rest
of
the
staff
have
put
in
so
far.
So
with
that
we
will
move
on
to
mr
nakamago
nakamoto.
E
E
E
Prior
to
that,
I
am
a
graduate
of
the
university
of
nevada
reno
with
degrees
in
political
science
and
economics.
I
am
almost
a
native
nevadan.
My
parents
moved
here
when
I
was
11
months
old.
I
live
in
assembly
district
25,
but
again,
like
mr
ginden
said
we
are
nonpartisan
staff,
so
we
represent
all
legislators
and
all
areas
of
the
state.
Equally
and
again,
I
am
here
in
the
same
capacity
to
answer
any
questions
and
assist
this
committee
and
I
look
forward
to
working
with
all
of
you.
Thank
you.
A
Thank
you
very
much
and
with
that
also
joining
us
is
joe,
real
and
I'll.
Let
mr
real
explain
a
little
more
about
himself
or
explain
he's
a
fiscal
analyst
on
the
senate
side,
but
is,
as
was
stated
before,
they're
the
tax
team,
so
we're
lucky
to
have
the
whole
team
with
us
this
session.
So,
mr
real,
please
go
ahead.
H
H
Again,
my
name
is
joe
reel
and
I'm
a
deputy
fiscal
house
of
the
fiscal
analysis
division.
I've
been
with
the
legislative
council
bureau
now
since
2008
versus
now
my
seventh
session
and.
F
H
Stated
I
staff
the
senate
revenue
and
economic
development
committee
have
done
so
in
all
my
time
here
and
then
now,
I'm
just
joining
here
in
the
assembly
side
just
to
provided
additional
coverage
as
part
of
the
team,
given
the
virtual
environment
that
we're
having
to
work
in
now-
and
I
guess
my
interesting
thing
is
that
I
of
course
love
golf
and
so
my
favorite
place
is
any
golf
course
in
any
of
your
districts.
D
But
as
the
team
lead
for
the
tax
team,
I
believe,
given
the
environment
that
we're
in
it
makes
more
sense
to
have
all
three
of
us
to
the
extent
our
schedules
permit
to
be
attending
and
staffing,
both
committees,
because
you
just
don't
know
with
the
uncertainty
out
there,
what
will
be
needed
in
terms
of
the
making
sure
that
we
have
the
resources
available
as
staff
to
both
committees.
D
A
Well,
we,
as
I
said
before,
I
think
we
know
you
work
hard.
We
don't
necessarily
know
what
that
entails
and
and
everything
that
you
do.
But
this
is
just
another
example
that
the
three
of
you
are
are
taking
on
greater
burdens
to
make
sure
that
both
committees
are
covered
and
and
to
in
effect,
make
sure
that
the
whole
state
is
covered.
So
we
certainly
appreciate
that
as
members
of
the
committee
and
and
as
nevadans,
because
again
we
know
that
lcb
works
extremely
hard
for
us.
A
We
know
that
fiscal
staff
works
very
hard
for
us
and-
and
it
just
shows
constantly
in
large
ways
and
in
small
ways
that
that
maybe
the
public
doesn't
necessarily
always
see,
and
we
don't
necessarily
always
see,
but
it's
certainly
there
so
with
that,
I
think
we're
going
to
move
on
to
committee
policies.
A
The
members
of
the
committee
should
note
that
there
are
two
versions
of
the
committee
policies
in
nellis,
one
dealing
with
in-person
meetings
should
we
have
those
later
in
the
session,
as
well
as
one
dealing
exclusively
with
the
virtual
zoom
meetings
that
we
are
having
now.
These
paulie's
policies
are
supplemental
to
the
assembly.
Standing
rules
regarding
committees
and
as
well
as
sections
of
the
nrs
dealing
with
conduct
before
the
legislature
and
are
not
intended
to
replace
any
committee
rules
in
the
assembly,
standing
rules
or
an
nrs,
and
so
with
that
I'll
ask.
A
If
there
are
any
questions
committee
you
can.
If
you
have
questions
you
can
raise
your
hand,
you
can
reach
out
to
me
via
chat.
I
know
it's
a
little
more
difficult.
This
way
doing
it
virtually
but
feel
free
to
get
my
attention,
however
necessary.
So
do
we
have
any
questions.
A
A
No
problem
with
doing
this
virtually
okay-
I
believe
that
was-
I
have
had
the
motion
by
vice
chair
benitez
thompson.
With
that
do
I
have
a
second
accept
given
by
assemblywoman
bilbray
axelrod.
Is
there
any
discussion
on
the
motion?
A
Okay,
seeing
none
we're
going
to
conduct
a
roll
call
vote
when
this
occurs,
those
in
favor
will
say
yes
and
those
opposed
will
say
no
once
their
names
have
been
called
once
the
votes
have
been
taken.
Whoever
is
taking.
The
role
will
indicate
whether
the
motion
is
carried
or
failed.
So
with
that,
if
we
could,
please
have
the
role
taken.
G
G
I
H
H
A
Yes,
hey
and
with
that
we
are
unanimous,
so
I
will
accept
a
motion
to
adopt
the
virtual
committee
policies.
A
Do
I
have
a
motion?
Okay,
I
have
a
motion
by
vice
chair
benitez
thompson.
Do
I
have
a
second
second?
A
Okay?
Can
I
see
a
hand
for
whoever
did
the
second
okay?
I
have
a
second
thank
you
by
assemblywoman
kasama.
Is
there
any
discussion
on
the
motion?
F
H
C
H
A
And
I
am
a
yes
with
that.
We
are
once
again
unanimous.
So
thank
you
very
much
with
that.
We'll
move
on
to
a
few
housekeeping
matters.
The
committee
will
begin
promptly
at
4pm
on
tuesdays
and
thursdays.
I
ask
that
all
members,
unless
excused
in
advance
by
me,
be
in
attendance
for
the
all
the
meetings
from
the
time
the
meeting
begins
until
the
meeting
is
adjourned.
I
understand
members
may
have
to
testify
on
their
bills
and
other
committees
during
meeting
times,
but
ask
that
you,
let
me
know
in
advance
of
that.
A
Also,
if
you're
you
know,
four
o'clock
is
is
late.
If
you
spent
the
the
whole
day
in
committees
and
I'm
not
sure
if
any
of
our
other
any
of
the
members
have
a
1
30
committee
on
tuesdays
and
thursdays,
but
certainly
especially,
if
that's
the
case
and
we're
running
long
feel
free
to
to
eat,
we
don't
want
anyone
going
hungry
when
they've
spent
all
day
in
committee
meetings.
A
I
do
want
to
emphasize
the
importance
of
courtesy
in
dealing
with
other
members
of
the
committee
staff
and
all
the
persons
who
testified
before
us.
We
must
never
forget
that
we're
here
to
serve
and
we're
serving
the
public
and
their
testimony
deserves
our
respect.
A
I
will
let
the
public
know
that
we
will,
you
know,
obviously
we're
using
technology.
Many
of
us
have
multiple
screens
going
so
we're
looking
at
exhibits
that
type
of
thing
on
one
screen.
A
Looking
at
the
video
of
the
hearing
on
another
screen,
looking
at
people
testifying
as
well,
so
it
may
look
like
we're
kind
of
looking
in
different
places
and
at
different
things,
and
but
we
we
will
be
looking
paying
attention
and-
and
with
that,
I
also
ask
committee
members
to
you
know:
make
sure
that
they're
paying
attention
to
these
hearings
and
not
any
other
devices
that
type
of
thing
so
with
that
I've
asked
mr
nakamoto
to
provide
a
refresher
to
the
members
on
the
session
deadlines.
A
In
a
brief
summary
of
the
topics
and
activity
of
the
committee.
If
you'll
please
go
ahead,
mr
nakamoto.
E
E
So
for
the
people
who
are
watching
online-
and
I
guess
that
is
everybody
at
this
point-
I
guess
now
that
we're
on
youtube-
it's
entirely
possible
that
we
have
people
in
sacramento
or
seattle
or
stockholm
or
anywhere
in.
E
Could
be
watching
the
assembly
committee
on
revenue
this
session
and
if
you
are
more
power
to
you
and
we
welcome
you
but
every
session.
This
committee
starts
off
by
giving
a
presentation
on
the
committee
brief,
and
I
always
joke
about
the
irony
of
me
calling
it
a
brief,
because
I
this
may
be
the
longest
that
it's
ever
been.
E
Going
to
go
through
the
whole
thing,
but
I'm
going
to
point
out
to
the
members
as
well
as
to
the
public,
just
the
information
that
it's
in
here
is
in
here.
This
is
in
nellis.
E
So
for
the
members
as
well
as
the
public,
you
can
go
to
the
lcb
website
and
go
to
nellis
and
get
a
copy
of
this
document
that
I'm
going
through
here,
and
so
the
the
committee
brief,
more
or
less
is
a
summary
of
this
committee,
its
jurisdiction
and
some
of
the
history
and
background
from
the
previous
session
and
as
chair
cohen
noted
earlier,
this
committee
was
called
the
assembly
committee
on
taxation
previously
and
is
now
called
the
assembly
committee
on
revenue.
E
So
a
lot
of
the
references
in
here
are
to
the
assembly
committee
on
taxation
from
the
2019
session.
So
on
the
first
page
you
can
just
see
an
overview
as
well
as
just
general
information
on
staff.
Here
on
page
two,
you
can
see
a
recap
of
this
committee's
work.
E
During
the
2019
session,
this
committee
received
a
total
of
44
measures,
assembly
bills
and
senate
bills,
of
which
31
were
reported
out
of
the
committee,
and
then
26
of
those
31
were
reported
to
the
governor
or
filed
with
the
secretary
of
state
also
beginning
on
page.
Two
is
a
an
overview
of
the
tax
legislation
that
was
approved
during
the
2019
session.
E
There
is
also
a
write-up
of
the
actions
that
were
taken
by
the
legislature
during
the
31st
special
session
in
july
of
this
year,
as
well
as
the
32nd
special
session
in
august
of
this
year,
and
that
goes
through
for
quite
a
bit
of
time.
We
go
through
and
write
up
a
lot
of
the
legislation
and
even
bills
that
weren't
necessarily
in
the
committee,
but
have
an
interest
with
respect
to
revenues
and
other
fiscal
activities
that
are
written
up
here.
E
If
you
get
to
page
17
of
the
the
bill
or
of
this
document,
it
talks
about
the
chapters
in
title
32
of
the
nrs.
E
The
assembly
is
a
little
bit
different
than
the
senate,
in
that
it
doesn't
specifically
identify
in
the
standing
rules.
What
can
what
chapters
of
the
nrs
deal
with
what
particular
committees?
These
are
decisions
that
are
made
per
individual
bills,
but
historically,
the
committee
deals
with
the
matters
that
are
within
title
32,
which
is
deals
with
taxation
and
revenue.
This
committee,
also,
as
of
late,
has
been
dealing
with
certain
chapters
within
title
18
dealing
with
economic
development.
E
As
you'll
know,
we
do
have
several
bills
that
have
been
brought
forward
by
the
governor's
office
of
economic
development
that
were
pre-filed
bills,
so
there
will
be
economic
development
matters
that
come
before
this
committee
as
well.
So
on
the
next
page,
you
can
see
the
deadlines
for
the
legislative
session
these
if
you've
seen
120-day
calendar
and
for
especially
for
those
of
you
who
have
been
around
long
enough.
You
know
what
these
deadlines
deal
with
with
respect
to
submitting
your
own
bdrs,
your
build
ref
requests
introducing
your
bills.
E
First
and
second
house
passage
in
this
committee
passages
that
go
along
with
it
and
then
at
the
bottom
of
this
particular
page.
You
can
see
the
list
of
the
six
pre-filed
measures
that
this
committee
had
received.
As
of
yesterday
morning,
when
the
pre-filed
bills
were
brought
forward
and
introduced
yesterday,
there
is
another
bill
that
was
brought
up
introduced
and
referred
to
this
committee
assembly
bill
13.
E
There
were
also
two
joint
resolutions:
assembly,
bill
or
assembly
joint
resolutions,
one
and
two
from
the
thirty
second
special
session
were
referred
to
the
tivity
on
revenue,
beginning
on
page
19
is
a
list
of
potential
bdrs
that
are
related
to
taxation,
revenue
and
economic
development.
E
These
commit
these
bills,
don't
necessarily
go
to
the
assembly
revenue
committee
or
the
senate
committee
on
revenue
economic
development.
There
may
be
some
bills
on
here
that
go
towards
judiciary,
for
example,
the
bill
to
deal
with
the
gaming
control
board.
E
For
example,
that
might
reflect
the
revenue
when
we
start
talking
about
the
the
marijuana
taxes
and
the
like,
but
this
is
a
list
that
we
maintain
and
we
provide
it
for
your
information
just
so,
you
can
see
the
kinds
of
things
at
least
that
we're
looking
at,
and
that
may
be
out
there
as
items
of
interest
for
this
committee
going
forward
going
to
page
23,
you
have
a
list
of
all
the
members
of
the
committee,
both
the
assembly
committee
on
revenue,
as
well
as
the
senate
committee
on
revenue
and
economic
development,
as
well
as
staff
contacts
both
for
us
at
fiscal
as
well
as
legal
division,
as
well
as
the
committee
staff
that
the
chair
introduced
earlier
and
then
on
the
last
page.
E
Page
24
is
a
directory
of
other
key
contacts
at
the
are
some
of
the
agencies
that
would
be
appearing
before
this
committee,
so
the
department
of
taxation,
the
gaming
control
board,
the
department
of
motor
vehicles,
the
governor's
office
of
economic
development
and
so
on.
That
is
all
I
had
with
this
particular
document.
Madam
chair.
If
there
are
any
questions,
I
would
glad
to
answer
them.
Thank
you.
A
Okay,
I
don't
see
any
thank
you
with
that.
Let's
move
on
to
the
revenue
reference
manual.
E
Thank
you,
madam
chair
again
for
the
record,
michael
nakamoto,
with
the
fiscal
analysis.
Division
bear
with
me
one
second,
while
I
bring
up
the
revenue
reference
manual
and
I
believe
everybody
can
see
it,
the
revenue
reference
manual
is
a
document
that
is
updated
by
the
fiscal
analysis
division
in
advance
of
every
session.
E
E
If
you
did
not
receive
that,
if
you
can,
let
me
know
I
would
appreciate
that,
but
and
I'm
obviously
not
going
to
go
through
the
entire
document
either,
because
nobody
wants
to
listen
to
me
that
long,
but
I
think
I
thought
I
would
go
through
and
just
kind
of
give
an
overview
of
the
information.
E
So
in
the
table
of
contents,
you
can
see
the
sections
that
are
in
here,
starting
with
appropriations
and
revenue,
charts
and
then
getting
into
summaries
of
the
taxes,
and
then
you
can
see
we
move
on
to
some
of
the
other
taxes
on
the
second
page
here,
the
bulk
of
this
document
is
actually
taken
up
by
tax
legislation,
history,
starting
with
the
1979
session
and
going
all
the
way
through
to
the
2019
session,
as
well
as
the
31st
and
32nd
special
sessions.
So
we
go
through
it.
We
do
update
these
on
a
like.
E
I
said
every
two
years
to
have
it
ready
for
you
to
and
for
us
to
present
to
this
committee
on
the
first
day
and.
H
E
When
you
move
on
to
the
next
page
here,
you
can
see
that
there's
information
from
the
department
of
taxation,
as
well
as
write-ups
and
information
about
the
tax
exemptions,
abatements
deferrals
and
credits,
and
then
on
the
last
page
of
the
table
of
contents.
You
can
see
things
about
local
government
finance
issues,
as
well
as
a
section
on
fiscal
notes,
so
I'm
not
gonna
go
through
the
entire
document.
I'm
just
going
to
point
out
some
of
the
things
that
are
in
here,
so
I'm
starting
on
page
three.
E
This
does
not
reflect
any
of
the
actions
that
were
taken
during
the
31st
special
session
or
the
32nd
special
session
for
that
matter,
or
even
prior
to
that
by
the
interim
finance
committee,
when
the
pandemic
started
and
budgets
were
cut
as
a
result.
This
is
what
was
legislatively
approved
at
the
end
of
the
2019
session.
H
E
Four
is
a
pie
chart
summarizing
the
economic
forum's
most
recent
forecast
december
3rd
2020
for
fy,
21,
22
and
23..
This
is
the
forecast
that
governor
sislek
was
required
to
use
when
building
the
executive
budget
that
has
been
presented
to
you,
and
that
is
under
consideration
for
this
session,
starting
on
page
five.
This
gets
into
the
the
forecast
that
was
approved
by
the
economic
forum
and
we
show
it
by
revenue
source.
E
Here
you
can
see
actual
collection,
information
for
all
of
the
revenue
sources
for
fy
18,
fy,
19
and
fy
2020
the
last
fiscal
year,
as
well
as
the
forecasts
that
were
approved
by
that
body
for
fy
21,
the
current
fiscal
year,
as
well
as
for
the
upcoming
biennium,
fy,
22
and
fy23.
E
So
on
this
page,
you
can
see
the
net
proceeds
of
minerals,
tax,
the
sales
and
use
tax
and
then
getting
into
the
gaming
taxes,
as
well
as
the
live,
entertainment
tax,
the
commerce
tax
and
so
on.
On
page
two,
we
have
information
about
the
modified
business
tax,
as
well
as
some
of
the
tax
credit
programs
and
as
we
get
more
into
this,
we'll
talk
about
the
tax
credit
programs
and
what
they
ultimately
do.
E
On
page
three,
we
talk
about
the
insurance
premium
tax
and
some
of
the
other
taxes,
and
these
are
primarily
taxes
that
are
collected
by
the
gaming
control
board
or
the
department's
taxation,
with
a
couple
of
exceptions
in
here
and
then
the
last
couple
of
pages
of
this
deal
with
some
of
the
more
minor
revenues,
licenses,
fees
and
fines,
and
then
you
get
into
repayments,
interest,
income
and
then
other
revenue.
E
When
you
get
to
the
total
bottom
there,
you
can
see
the
total
general
fund
revenue
after
tax
credits.
That
is
what
is
available
for
the
legislature
or
that
was
available
for
the
governor
to
build
his
budget
and
what.
H
E
Ultimately
available
for
the
legislators
legislature
to
spend
based
on
that
december
3rd
forecast
behind.
That
is
just
some
notes
talking
about
legislative
changes
since
the
2015
session
that
have
affected
many
of
the
items
that
are
on
this
particular
term.
So.
H
E
To
page
17
starts
the
sales
tax
section,
and
so
we
write
up
the
individual
components
of
the
sales
tax.
The
statewide
sales
and
use
tax
rate
in
nevada
is
6.85
and
that's
actually
made
up
of
four
different
components.
This
first
page
is
the
the
sales
and
use
tax,
the
two
percent
rate
that
is
dedicated
to
the
state
general
fund,
and
so
for
all
of
these
revenues.
We
have
common
information
that
you
can
see
on
here,
so
you
can
see
who
administers
the
tax.
E
The
department
of
taxation,
in
this
instance
the
procedures
for
the
taxpayer
to
actually
remember
to
collect
and
remit
the
tax,
the
rate
that
applies,
who
receives
the
money,
in
this
case
the
state
general
fund
and
then
a
breakout
of
the
revenue
that
was
received
for
any
source
for
each
of
these
for
fy
2019
and
fy
2020,
as
well
as
if
it's
a
general
fund
source,
the
percentage
of
the
total
state
general
funds.
E
We
provide
legal
references
if
you
want
to
go,
look
at
those
and
then
after
that
are
notes
about
key
pieces
of
legislation
that
would
have
affected
all
of
those.
So
this
is
the
first
component
of
the
sales
and
use
tax,
the
two
percent
rate.
E
Then
you
have
the
basic
city
county
relief
tax,
which
is
a
rate
of
half
a
percent
that
is
dedicated
to
local
governments
and
distributed
to
them
through
what
is
known
as
the
consolidated
tax
distribution
or
the
sea
tax,
and
there
may
well
be
discussions
about
the
sea
tax
going
forward.
The
sccrt,
the
supplemental
city,
county
relief
tax
is
the
third
component
of
the
sales
tax.
E
E
The
fourth
component
is
the
local
school
support
tax,
the
lsst,
which
is
imposed
at
a
rate
of
2.6,
and
this
is
the
one
that
is
dedicated
to
k-12
education
in
the
state,
and
you
can
see
how
that
has
broken
out
here
I
mentioned
the
statewide
rate
of
eight
point
or
six
point:
eight
five
percent,
those
of
you
in
most
counties
in
the
state,
particularly
those
of
you
who
serve
and
live
in
washoe,
county
or
clark
county,
know
that
your
sales
tax
rate
is
considerably
higher.
E
When
we
get
to
page
25,
you
can
see
a
reference
to
the
county.
Optional
sales
taxes,
counties
under
legislative
authority
are
able
to
levy
additional
sales
taxes
for
various
purposes.
E
We
talk
about
on
this
page
how
much
additional
tax
there
is
by
various
county
on
page
27,
there's
a
breakout
of
the
purposes,
as
well
as
the
revenue
that
is
generated
from
those
for
each
of
those
purposes
for
fy,
19
and
20.,
and
then
on
page
29
is
a
map
that
we
have
taken
from
the
department
of
taxation
that
shows
the
combined
property
or
sales
tax
rate
in
each
county
in
the
state,
and
this
is
current
as
of
january
1st
2021.
E
As
of
now
turning
to
page
31.
That
starts
the
summary
on
gaming
taxes.
The
big
one
is
the
gaming
percentage
fee,
that
is
the
gross
or
the
tax
that
is
paid
on
gross
gaming
revenue
by
non-restricted
gaming
entities
in
the
state.
E
So
your
larger
casinos
by
and
large,
but
there
are
some
smaller
ones
that
would
pay
this,
and
the
gaming
control
board
will
be
doing
a
presentation
in
this
committee
on
thursday
and
they'll
get
it
more
into
this
tax,
so
we
go
through
and
we
have
other
taxes
that
are
on
gaming
in
this
section
here.
So
when
you
get
to
page
41,
that
starts
property
taxes.
There
are
a
couple
of
taxes
that
are
talked
about
in
this
section.
E
The
first
is
the
property
tax
itself,
and
so
we
have
information
about
average
statewide
property
taxes
as
well
as
abatements
that
are
applied
to
properties
in
the
state,
as
well
again
as
information
on
how
much
revenue
was
collected
for
local
governments,
school
districts
and
the
state
bonded
redemption
and
interest
consolidated
bond
interested
redemption
fund,
because
this
is
primarily
a
local
government
source.
E
E
You'd
see
the
recipients
there
that
you
would
note
that
the
proceeds
from
that
after
certain
expenses
are
paid
are,
are
deposited
in
the
state
distributive
school
account
currently
and
go
towards
k-12
education,
then,
after
that
you
would
have
the
transportation
connection
excise
tax.
We
refer
to
that
as
the
uber
tax,
but
it
applies
to
taxi
cabs
and
other
common
carriers
and
transportation
network
companies
at
a
rate
of
three
percent
after
that
or
fuel
and
motor
vehicle
taxes.
E
So
we
have
the
gasoline
tax
starting
on
page
63,
so
there's
write-ups
about
the
state
taxes
as
well
as
the
local
taxes.
We
have
pretty
extensive
details
about
the
indexed
fuel
taxes
that
are
imposed
in
both
clark
and
washoe
counties
included
in
here,
and
you
can
go
through
and
see
all
of
that
here,
starting
on
page
67.
It's
a
write-up
on
the
taxes
on
special
fuel.
This
is
primarily
a
state
tax.
E
E
There
are
other
fuel
taxes,
as
well
as
the
governmental
services
tax,
which
is
the
tax
that
is
paid
when
you
register
your
vehicle,
based
on
the
value
of
that
vehicle
to
the
department
of
motor
vehicles,
starting
on
page
77
and
getting
into
79
or
some
of
the
other
taxes
that
are
collected,
so
the
insurance
premium
tax,
the
modified
business
tax
on
financial
institutions,
on
mining
companies
and
on
general
businesses.
E
The
department
of
taxation
can
talk
about
we'll,
be
talking
about
those
when
we
get
into
their
presentation
that
they
will
be
giving
before
this
committee
on
thursday
as
well.
And
then
you
have
the
branch
bank
excise
fee.
The
business
license
fee
that
is
primarily
collected
by
the
secretary
of
state's
office,
the
short-term
car
rental
fee,
the
real
property
transfer
tax,
the
live,
entertainment
tax,
the
estate
tax,
which
is
not
collected,
but
it
is
still
part
of
the
constitution.
E
So
we
leave
it
in
there
room
taxes
and
then
the
commerce
tax
and
then
on
page
100.
You
can
see
the
commerce
tax
rates
by
industry
so
again
I
said
that
starting
on
page
103,
there's
a
write-up
of
tax
legislation,
history,
starting
with
the
1979
session,
going
all
the
way
through,
and
you
can
see
me
scrolling
through
all
of
this
to
the
most
recent
session
and
even
in
write-ups,
with
the
special
sessions
from
2020,
the
31st
and
30-second
special
sessions.
E
J
Thank
you,
mr
nakamoto.
This
is
very
thorough,
so
I
have
some
reading
to
do.
I
just
had
a
question.
I
think
it's
a
quick
question,
but
the
sales
tax.
Obviously
you
know
it's
paid
by
individuals
and
also
paid
by
businesses
when
they
purchase
goods,
and
I'm
just
wondering
if,
on
the
state
level,
do
we
have
any
kind
of
data
or
breakdown
in
terms
of
the
amount
of
revenue
generated
by
sales
tax
paid
by
individuals
versus
purchases
made
by
corporations.
E
Assemblyman
yeager
michael
nakamoto,
for
the
record.
I
I'm
leading
to
saying
that
the
answer
is
probably
no
also.
F
E
It
would
be
difficult
for
us
in
looking
at
the
data
to
necessarily
point
out
who
would
be
an
individual
or
not,
and
even
so
I'm.
I
would
guess
that
my
speculation
would
be
that,
even
if
we
did
have
that
information
you'd
be
right,
that
it's
probably
a
minimal
amount
that
is
paid
by
individuals
as
opposed
to
being
paid
by
businesses.
D
Thank
you
so
much
for
getting
in.
I
think
just
for
clarification
that
remember
the
way
the
sales
tax
statutory
works
is
it's
collected
from
the
customer
when
they
purchase
it
as
a
sales
versus,
and
so
we
need
to
just
to
make
sure
we're
getting
the
correct
context
versus
so
it
that
is,
people
buying
things
in
a
sense
paying
the
sales
tax.
But
it's
the
businesses
that
are
required
statutory
to
collect
it
on
the
purchase
and
remit
it
versus.
D
If
you're,
referring
to
the
use
tax
side,
which
is
somebody
bought
something
from
out
of
state
brought
it
into
the
state
as
a
citizen
and
thus
under
the
law,
they're
supposed
to
be
filing
a
youth
tax
return.
So
in
a
sense,
then
that
would
be
a
tax
return.
That's
actually
filed
by
a
person
versus
a
tax
return,
that's
being
filed
by
a
business.
That's
collecting
taxes
and
or
a
business
could
actually,
as
you
stated,
osun
yeager.
D
D
So
then,
what's
actually
reported
by
the
department
taxation,
the
amount
of
taxable
sales
that
are
reported
by
businesses
and
or
any
citizens
that
would
have
filed,
use
tax
returns
or
any
businesses
that
would
have
been
reporting
use
tax
under
on
their
on
their
sales
and
use
tax
returns,
and
we
don't
have
that
broken
out.
If
that
type
of
breakout.
J
A
Hey
committee,
do
we
have
any
other
questions.
A
I
don't
think
I
see
any
so
speak
up,
though,
if
you
do
okay
before
I
ask
mine,
I'd
just
like
to
remind
the
committee,
as
mr
remind
the
public,
as
mr
nakamoto
said
this,
both
the
committee
brief
and
the
revenue
reference
manual
are
available
on
nellis
their
exhibits
for
today
for
today's
meeting.
A
But
I
would
like
to
ask
you
to
go
a
little
more
in
depth
about
the
economic
forum
we
hear
about
it
a
lot,
but
I
don't
think
we
really
most
of
us
understand
what
it
is,
what
it
does.
Who
does
what
that
type
of
thing,
so
you
could
just
give
us
a
little
more
information
about
the
import.
E
Thank
you,
madam
chair
again
for
the
record,
michael
nakamoto,
with
the
fiscal
analysis
division.
The
economic
forum
is
a
statutory
body
that
was
created.
I
want
to
say,
during
the
1995
session,
to
as
a
group
of
private
sector
individuals
who
are
statutorily
obligated
or
to
develop
of
revenue
forecasts
for
the
unrestricted
general
funds.
So
any
of
the
revenues
that
you
see
on
those
sheets
that
we
talked
about
starting
on
page
five.
E
They
are
tasked
with
coming
up
with
forecasts
for
those
revenue
sources
based
on
information
that
is
provided
to
them
by
the
agencies
that
are
collecting
it,
as
well
as
forecasts
that
are
developed
by
your
physical
analysis,
division
staff,
specifically
mr
gin
and
mr
real
and
myself,
as
well
as
the
economists
at
the
budget
for
the
budget
division
of
the
governor's
finance
office.
E
Those
forecasts
are
provided
to
them
in
public
meetings,
and
so
they
are
required
statutorily
to
have
one
meeting
on
or
before
december
third
of
each
even
numbered
year,
and
the
forecast
that
they
developed
from
that
is
used
is
required
to
be
used
by
the
governor
in
developing
his
executive
budget.
E
E
Those
are
used
by
the
legislature
in
developing
the
legislatively
approved
budget
and
that's
kind
of
the
real
high
level.
Of
that.
I
am
sure
that
mr
gindin
will
may
have
more
information
that
he
would
like
to
provide
other
than
that.
But
that's
kind
of
the
high
level
of
what
the
economic
forum
does.
D
I
I
don't
have
anything
that
I
think
michael
covered
it
at
a
high
level.
I
just
think
one
of
the
things
is
as
we
get
further
in
the
session.
The
you
know,
you're
you'll
start
to
hear
us
we'll
be
watching
the
actual
collections
as
they
come
in,
so
that
we
can
compare
them
to
the
the
see
how
we're
tracking,
against
the
economic
forums
december
third
2020,
forecast
and
and
the
forum
statutorily
is
not
required
to
meet
until
may
4th.
D
So
that's
a
little
later
than
normal,
because
the
first
is
actually
on
a
saturday.
So,
but
we
will,
we
will
be
keeping
the
chair
and
then
to
the.
She
can
allow
us
to
provide
information
if
wanted
on
how
the
actual
collections
are
tracking.
In
relation
to
the
forecast
to
the
committee
and
or
just
to
put
that
information
together
in
the
tabular
format
and
provide
that
to
the
committee
members.
A
Yes,
thank
you,
and
also
for
the
committee
and
the
public
economic
forum
committee.
Our
economic
forum
meetings
are
streams,
so
they
can
be
viewed
and.
A
You
can
also,
I
believe,
they're
recorded
and
you
can
watch
the
older
ones
just
like
you
can
watch
older
committee
meetings
of
the
legislature.
Okay,
with
that,
do
we
have
any
other
questions.
A
Okay,
seeing
none,
then
I
think
we
will
now
move
on
to
public
comment.
So,
let's.
F
Hello
chair:
there
are
currently
no
public.
There
are
no
callers
in
the
public
comment
line
at
this
moment.
A
Okay,
that
might
be
the
last
time
that
happens.
Thank
you
for
that.
So
with
that,
are
there
any
comments
from
the
members
before
we
adjourn
vice
chair?
Please
go
ahead.
F
F
There's
there's
so
much
to
learn
when,
when,
when
I
read
through
this,
and
then
we
make
so
many
changes,
so
I
especially
appreciate
kind
of
the
historical
look
of
kind
of
the
how
we
got
to
now
with
the
tax.
That's
really
helpful
and
then
another
piece
I
found
really
helpful
in
this.
Is
you
when
you
describe
for
us
as
committee
members,
the
mechanism
of
how
the
tax
is
collected,
and
I
think
that's
really
helpful.
F
I
found
that
during
the
late
spring
of
the
last
interim,
when
the,
when
the
pandemic
hit
that
we
were
having
to
get
into
the
nitty-gritty
about
when
taxes
were
being
paid
and
who's,
paying
monthly
versus
who
paying
who's,
paying
quarterly
and
and
really
kind
trying
to
to
follow
when
payments
were
coming
in.
So
we
could
make
sure
that
you
know
everything.
F
You
know
that
when
we
did
have
money
coming
in
and
and
when
we
would
know
how
much
we
did
or
didn't
have
come
again,
so
I
really
appreciate
that
we
get
that
level
of
detail
in
here
and
that
it
all
exists
in
one
place.
Thank
you.
A
Okay,
seeing
then
I'll
remind
you
that
our
next
meeting
will
be
thursday
afternoon
at
4
pm.
This
meeting
will
be
a
joint
meeting
with
the
senate
committee
on
revenue
and
economic
development
committee,
who
will
be
joining
us
to
hear
presentations
from
the
department
of
taxation
and
the
gaming
control
board.
That
concludes
our
meeting
for
today.
Thank
you,
stuff,
very
much
for
all.
You
did
to
make
this
meeting
run
smoothly,
and
thank
you
members
as
well
with
that.
We
are
adjourned.