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From YouTube: 5/31/2021 - Assembly Committee on Revenue
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A
I'd
like
to
call
this
meeting
of
assembly
revenue
to
order,
madam
secretary,
please
take
the
role.
A
Thank
you-
and
I
am
present-
please
mark
the
other
members
present
as
they
arrive
they're
currently
in
other
commun
committees
or
conference
committees.
So
with
that
we
are
going
to
get
started,
we
do
have
a
quorum
for
our
hearing
on
sb
367.,
I'm
going
to
dispense
with
the
housekeeping,
but
I
we
will
have
public
comment
when
we
are
done
with
the
bill
hearing
so
right
now,
I'm
going
to
turn
the
gavel
over
to
assemblywoman
bilbray
axelrod
and
we
can.
A
A
Thank
you,
leslie
cohen
assembly,
district
29.,
sb
6367
is
a
bill
brought
forward
as
a
senate
revenue
and
economic
development
bill
by
senator
neil
as
chair
of
the
committee.
This
bill
provides
an
exemption
for
live
entertainment
that
is
provided
by
or
entirely
for
the
benefit
of
governmental
entities
and
establishes
a
definition
for
governmental
entities.
A
This
bill
essentially
restores
an
exemption
for
governmental
entities
that
was
inadvertently
removed
in
the
passage
of
sb
266
from
the
2015
session
that
made
several
changes
to
the
live,
entertainment
tax
and
with
us.
We
have
melanie
young
director
of
the
department
of
taxation
who
will
provide
testimony
on
the
bill,
as
well
as
our
fiscal
staff
available
to
answer
any
questions
as
needed.
So
with
that
we're
available
to
take
questions.
C
D
Yes,
melanie
young
executive
director
for
the
nevada
department
of
taxation.
Thank
you
for
your
time
this
evening.
In
hearing
this
bill,
the
current
language
in
nrs368a
does
not
provide
for
the
exemption
for
the
governmental
entities.
In
talking
with
your
lcb
staff.
It
was
discovered
that
the
language
prior
to
2015
allowed
for
the
exemption,
but
was
changed
in
that
2015
legislation,
but
the
current
amendment
of
sb
367.
We
believe
this
will
allow
the
exemption
of
the
governmental
entities
or
a
third
party
entity
operating
on
behalf
of
a
governmental
entity,
would
be
exempt
from
lat.
D
This
exemption
would
be
similar
to
the
exemption
allowed
for
non-profits
providing
live,
entertainment
events
in
nrs
368.020,
subsection
4d,
with
the
exemptions
for
not
for
profits.
It's
also
given
a
third
party.
It's
also
given
the
third
that
third
parties
that
operate
entirely
for
the
benefit
of
a
not-for-profit.
If
the
number
of
tickets
is
less
than
7
500..
D
D
D
D
D
Are
there
currently
any
governments
paying
and
the
answer
to
that
is:
yes,
we
do
know
of
one
specifically
and
there
could
be
others
depending
on
if
they're,
reporting
and
remitting
under
a
third
party
provider.
D
However,
the
amount
that
is
being
remitted
to
the
department
is
de
minimis,
and
that
concludes
my
presentation
and
it
will
be
available
for
questions.
A
Leslie
cohen
assembly
district
29
and
I
just
want
to
make
sure
we're
clear
we're
working
off
of
the
first
reprint
there.
There.
There
isn't
a
current
amendment.
C
Thank
you
and
if
I
could
have
director
young,
if
you
could
say
those
nac
codes,
one
more
time,
I
was
trying
to
write
them
down
and
I
I
think
I
might
have
missed
them.
If
you
could
repeat
those.
D
C
Thank
you
very
much
for
that.
I
know
we
do
have
several
questions
from
the
committee,
so
first
I
will
go
to
assemblyman
orrin
lichter
and
then
I
will
go
to
assemblyman
haven.
E
Thank
you
chair.
Thank
you,
chair
for
bringing
this,
so
I'm
just
curious.
As
you
indicated
ms
young,
I
think
we
used
to
have
an
exemption
until
2015.
It
inadvertently
disappeared.
So
for
six
years
and
but
de
minimis
taxes
do
people
not
realize
they're
supposed
to
be
paying
it.
Did
they
forget
what
how
come
we've
had
this
for
six
years
and
nobody's
paying
it,
and
why
did
it
come
up
now
just
seems
a
little
odd.
D
Thank
you,
melanie
young
executive
director
for
the
record
to
assemblywoman
orton
licker's
question.
F
Thank
you,
madam
vice
chair
and
madam
chair,
for
presenting
this.
If
I'm
reading
this
bill
very
short,
very
sweet,
we're
actually
cutting
taxes,
I
think
that
I'm
in
love
right
now
like
we
literally,
are
having
an
amendment
to
reduce
the
tax
burden
not
only
on
on
other
government
entities,
but
nonprofits.
F
D
C
The
amendment
that
was
adopted-
okay,
all
right,
thank
you-
be
best
assemblyman
at
o'neill.
G
D
Thank
you,
assemblyman
o'neill,
for
the
question
melanie
young
executive
director
for
the
record.
I
wouldn't
necessarily
say
that
the
currently
in
our
records,
we
have
only
identified
one
taxpayer
who
is
remitting
under
this,
but
again
there
could
be
others.
G
I
appreciate
that
just
somehow
it
just
doesn't
seem
right.
Of
course,
it
doesn't
seem
right
too,
that
the
government's
paying
attacks
to
the
government
with
probably
taxpayers
money,
so
it's
very
confusing
to
me
and
it's
late
with
only
five
hours
or
less.
So
I
appreciate
the
time
with
this.
Miss
young
we'll
see
you
in
a
couple
years
again.
H
H
I
couldn't
find
a
list
like
I
looked
it
up
on
the
nrs
and
couldn't
find
a
list
if
there
was
one,
but
I
guess
what
I'm
wondering
is
two
that
I'm
thinking
off
the
top
of
my
head
is
the
las
vegas
convention
and
visitors
authority
or
the
las
vegas
global
economic
alliance.
Are
those
considered
government
entities
such
that
if
they
had
an
event
that
had
over
whatever
the
number
of
tickets
is,
are
that
they
wouldn't
have
to
charge
taxes
or
pay
taxes
on
that
because
of
the
situation?
The
way
that
this
is
written.
Thank.
I
You
adam
chair,
this
is
russell
guindon,
fiscal
analysis,
division
and
I
can
attempt
to
answer
that
question.
So
it's
my
understanding
that
the
entity
like
the
las
vegas
global
economic
alliance
is
not
a
governmental
entity.
I
It's
a
nonprofit,
but
it's
not
a
government
of
landing
where
the
las
vegas
visitors
and
convention
authority
is
but
again
this
would
be
related
to
live
entertainment.
So
if
lvcda
was
actually
pro
providing
it
or
having
a
live,
entertainment
event
provided
entirely
for
the
benefit
of
them.
I
don't
know
how
much
lvcva
is
actively
involved
in
providing
or
live
entertainment
then
this
would
probably
potentially
be
applicable
to
them
under
the
political
subdivision.
H
Thank
you
vice
chairman,
I
take
a
quick
follow-up.
Please
and
then
just
to
follow
up.
Are
there
any
other
other
things
that
would
be
considered
public
political
subdivisions
along
these
lines?
Is
there
a
list
anywhere
or
are
those
kind
of
just
the
the
big
two.
I
There's
potentially
others
you
have
the
reno
sparks
convention
visit
authorities
and
you
and
so-
and
I
think,
as
miss
young
may
have
alluded
to,
that,
you
have
counties
and
some
of
your
rural
counties.
They
have
fair
boards.
That
would
be
under
this.
That
could
be
putting
on
a
live
entertainment
event,
and
so
those
would
be
potentially
some
of
the
other
ones
that
come
to
mind
that
could
possibly
fall
under
a
political
civilization,
but
also
they
could
also
be
just
directly
in
under
the
county
or
city
as
the
fair
board.
C
Assemblyman
anderson,
thank
you
vice
chair,
bilbray,
oxford,
and
thank
you
for
bringing
this
forward.
I'm
not
sure
if
this
is
something
that
can
really
be
answered,
but
just
based
upon
the
discussions
from
the
last
few
weeks,
and
even
since
february,
it
again
goes
back
to
the
political
subdivisions
and
just
trying
to
see
if
that
is
defined
or
if
there
is
the
possibility,
even
of
the
innovation
zones
or
or
other
sort
of
items
that
are
kind
of
under
political
subdivisions,
but
but
that
are
not.
C
A
I
Thank
you,
madam
chair,
very
much
appreciate
it.
I
I
don't
have
a
list
of
the
political
subdivisions.
I
think
county
city
and
district
probably
captures
a
lot
of
the
entities
that
we
have
out
there
just
like
you
can
see
in
the
line
above
that
it's
any
unincorporated
agencies
or
instrumentalities.
I
So
these
are
language
that
legal
will
put
in
so
that,
because,
if
we're
too
restrictive,
then
you're
locked
out
versus
these
others
allow
that
if
there
are
those
types
of
entities
and
again
this
it
would
be
these
people
having
to
put
on
live
entertainment-
and
it's
also
this
is
the-
if
not
identical,
very
similar
to
the
statutory
structure
that
we
use
for
dividing
governmental
entities
to
get.
To
sort
of.
I
I
think
the
point
that
was
made
by
assembling
o'neill
that
we
use
in
the
sales
tax
we
use
in
the
commerce
tax,
we're
using
the
short-term
car
rental
tax
that
come
to
mind
so
that
we
are
not
requiring
taxes
to
be
paid
by
governmental
entities
that
possibly
using
there's
taxpayer
dollars
involved
in
there.
I
So
in
attempting
to
restore
the
exemption
that
existed
pre-2015
in
the
inadvertent,
removing
the
reference
to
a
term
that
provided
the
exemption
pre-2015,
we
thought
it
was
best,
then,
to
pick
up
and
place
an
actual
definition
for
governmental
entity
in
the
chapter
368-a,
to
give
taxation
that
definitional
term
than
to
administer
the
exemption.
C
C
Okay,
thank
you,
chair
cohen,
and
with
that
we
will
move
on
to
testimony
in
support
of
senate
bill
367.
Is
there
anyone
in
the
room
just
here
for
the
fun
okay?
I
don't
believe
we
have
anyone
on
zoom
that
was
here
to
testify
or
just
to
be
available
for
questions.
I
believe,
okay,
so
no
one
on
the
zoom
and
bps.
Is
there
anyone
on
the
phone
line
that
would
like
to
testify
on
this
bill
in
sport.
C
C
A
Leslie
cohen
assembly
district
29,
thank
you
for
hearing
the
bill
and
being
engaged
for
four
hours
out
yeah
about
four
hours
out
from
signing
die.
I
really
appreciate
that
and
believe
that
that
I'm
sure
neil
will
appreciate
it
when
she
sees
the
hearing
and
so
with
that,
unless
anyone
on
the
zoom
wants
to
add
anything.
A
C
F
Madam
chair
wanna
get
back
to
your
seat.
I'm
gonna
make
a.
F
A
Thank
you
for
for
pitch,
hitting
assemblywoman.
So
with
that
we
are
going
to
go
into
a
work
session
on
senate
bill
367..
So
do
I
let
me
make
sure
that's
the
right,
yep
367.,
okay!
So
I'm
looking
for
a
motion
to
do
pass.
I
have
a
motion
from.
A
Okay,
do
we
have
any
do
we
have
any
questions?
A
Okay,
sorry,
do
we
have
any
comments,
any
con,
okay,
seeing
none
all
in
favor.
Please
say
I.
I
oppose
nay,
okay,
with
that
the
bill
passes
unanimously
with
all
with
all
members
who
are
present.
A
If
there
is
a
floor
statement,
yeah
assemblyman
o'neill
will
do
the
floor
statement.
So
with
that
I
thought
you
were
asking
because
you
wanted
it
so,
okay.
So
with
that
we're
going
to
move
on
to
our
next
item,
which
is
public
comment,
public
comment
is
limited
to
two
minutes.
Do
we
have
anyone
in
the
room
for
public
comment?
J
A
Thank
you
very
much
so
with
that.
I
before
I
adjourn
and
I
we
are
going
to
adjourn-
I
I
just
want
to
thank
the
committee.
I
know
it's.
It's
definitely
a
difficult
subject
that
we're
all
learning
as
we
go.
A
Luckily,
we
have
just
extremely
qualified
and
helpful
revenue
team
in
mr
guindon,
mr
nakamoto,
mr
real,
the
committee
manager,
terry,
has
just
been
phenomenal
to
work
with
this
session,
as
is
cheryl
and
gina
and
and
bps
the
heroes.
We
did
not
know
we
needed
in
the
legislature,
but
have
been
there
for
us
since
the
interim,
when
we
first
had
to
go
virtual.
So
with
that,
unless
there's
anything
else,
I
we
are
adjourned.