[{"_1":2,"_88":-5,"_89":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,76],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},"mediaId",6323484,"mediaKeyId","2342396-e3da705c15046242a10ae0e26395e80a","parentId",2342396,"title","Assembly Bill 11 would shift Department of Taxation budget and BDR submissions from June to January","audioSeconds",585,"startMs",1561000,"endMs",2146000,"viewUrl","/Search/View?dp=1&key=2342396-e3da705c15046242a10ae0e26395e80a&start=1561&end=2146","thumbnailUrl","https://assets.pipeline.soar.com/2342396-e3da705c15046242a10ae0e26395e80a/thumbnail_1561000.jpg","articleUrl","/articles/6323484/Nevada/Assembly-Bill-11-would-shift-Department-of-Taxation-budget-and-BDR-submissions-from-June-to-January","mediaUrl","https://secure.pipeline.soar.com/6323484-212909154723de0f16977a9fe155525a/orig.mp4?Expires=1773736110&Signature=YQZZoUmSTJbT31HRS1ckWB-qeziF-8SFJZTOw9gTRShDWBPPlmg~o6YPLHsV5fGWu1314HGp3hi8up6EgFo9ldDwfd0sF5QkJRIsnsfhDxPqsUmeC8Slyto3l0gzYxtfXialPbqhfVsMdXtE6kQeetc4q6dBW3kdYcQwnmyXpGzTjoUD6Z6IIcynBF6dB~jzkM4p~fK3sgcbHGOhRGPYyvKjxIu9tdAagpg51U19pv9rzn97RBkBq3~hmgmo4EgG4y49vdehty6OoRkQnCXrDtL1mxp82Qvh2huwWoqzfydSHM5zKMlvH236IFUvlcYopYt2fU56LSrVu7n79QO0EQ__&Key-Pair-Id=KUT5TJCACFTXG","author","Nevada Legislature","date","2025-02-18T00:00:00Z","article","The Nevada Department of Taxation told the Assembly Committee on Revenue that Assembly Bill 11 would move the statutory date for the department to present its proposed budget and bill-draft requests (BDRs) to the Nevada Tax Commission from June of even-numbered years to January of odd-numbered years.

Shelly Hughes, executive director of the Department of Taxation, told the committee the change is intended to resolve timing and confidentiality conflicts between the department’s budget and BDR development processes and the statutory June deadline for presenting those documents to the Tax Commission.

Hughes said current law (statutory citations discussed in the presentation) requires submission at a meeting conducted pursuant to NRS 361.455 in June of an even-numbered year, but the department’s internal budget requests are not due until Sept. 1 of even-numbered years and the governor’s office does not approve enhancement requests and BDRs until later. She said BDRs approved and submitted by the governor’s office are confidential until prefiled under NRS 218D provisions. \"Submitting anything public prior to January really isn't a possibility,\" Hughes said.

Under AB11 as explained in the department’s presentation, section 1 would change the submission date to January of each odd-numbered year and section 2 would make the act effective upon passage and approval. Hughes said that change would not prevent the Nevada Tax Commission from directing the department to include an item in its budget or to pursue a BDR at any commission meeting.

Committee members asked clarifying questions. Assemblymember Roth, new to the committee, asked about the original intent of the June deadline; Hughes said similar language was adopted in 1997 amid tensions over appeals and the relationship between the commission and the executive director, and that legislative-session schedule changes in 1998 (sessions limited to 120 days beginning in 1999 and moved to start the first Monday in February) may have affected original timing assumptions.

Vice Chair Considine asked what role the Nevada Tax Commission plays under current law in the department’s budget and legislative process. Hughes said the commission “traditionally isn't involved in the day-to-day operations of the department” and does not weigh in on budgetary matters; the department pursues BDRs only with governor’s office approval.

Committee members asked whether the department could present materials to the commission in a closed meeting to preserve confidentiality. Yvonne Navaras Goodson, chief deputy executive director, said open-meeting law limits such confidentiality absent recognized exceptions for litigation counsel and that historically the department has not had authority to meet confidentially with the commission for this purpose.

Hughes told the committee the department would intend to schedule a tax commission meeting within the two-week period before the start of the legislative session (but after the governor’s recommended budget is finalized) if the bill were approved.

No public testimony in support, opposition or neutral was recorded on the bill during the hearing. The committee closed the hearing on Assembly Bill 11 and moved to the final agenda item, public comment, where no callers spoke.","mediaType","Video","parentTitle","2/18/2025 - Assembly Committee on Revenue","oneSentenceSummary","The Department of Taxation told the Assembly Committee on Revenue it seeks to change statutory deadlines so the department can legally present proposed budgets and bill-draft requests after the governor’s office has finalized confidential enhancements and BDR approvals.","taxTitle","2025 Legislature NV, Nevada","taxId",78440,"location","Nevada","headline","","shortSummary",{"_33":77,"_35":36,"_37":38,"_39":78,"_41":79,"_43":80,"_45":81,"_47":82,"_49":83,"_51":84,"_53":85,"_55":56,"_57":58,"_59":86,"_61":62,"_63":64,"_65":87,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6323489,"Nevada Gaming Control Board reports $1.2 billion in FY24 gaming taxes, outlines fee structure and collection practices",576,136000,712000,"/Search/View?dp=1&key=2342396-e3da705c15046242a10ae0e26395e80a&start=136&end=712","https://assets.pipeline.soar.com/2342396-e3da705c15046242a10ae0e26395e80a/thumbnail_136000.jpg","/articles/6323489/Nevada/Nevada-Gaming-Control-Board-reports-12-billion-in-FY24-gaming-taxes-outlines-fee-structure-and-collection-practices","https://secure.pipeline.soar.com/6323489-004b6ee851259aec570fc820b43a72e2/orig.mp4?Expires=1773736110&Signature=B5590GGPZjpeJ9Ihr8JBwYYH8NRMv~z5bs~yjQRgM6pNpuXgWtjrOlB7zQb2MPr6HQgt3bztkLQhW4HRsjO5L6CjTOcS212duXffsz2woUbO7uqZbOWfReVPJpeq3ND2nTjLy29T1pvRh2VeZdyxlKeWphVLv6CPzsGtCBV9H7cuUH7h54R7-OjGqumxP-T-lQWGc77YAMQzw8QkBSeE6p9GyS8q~VSDYzb-rESXEVPpHA6I~0GFukJ85osKj81jXwfwIYriNkIN0S-NQJr21-FIOLpLl8aLKH9gT3feEuVtxRJN6O-1eVQfHWtxZhL~p~O8-pXZB7fpSJ1oq~dG2Q__&Key-Pair-Id=KUT5TJCACFTXG","The Nevada Gaming Control Board told the Assembly Committee on Revenue that it collected about $1.2 billion in gaming taxes and fees in fiscal year 2024 and detailed how the state’s major gaming taxes and license fees are structured.

The board’s presentation to the committee described the largest revenue categories, how fees are assessed on machines and operators, and the board’s audit and enforcement roles that support collections and licensing oversight.

The board said percentage fees based on gross gaming revenue are the largest single category, with most gross gaming revenue taxed in the third tier at a 6.75% rate. \"For fiscal year 24, the state collected over $1,200,000,000 in gaming taxes and fees,\" Sebastian Ross, the board’s senior policy counsel, told the committee. Ross also explained that the live entertainment tax is jointly administered by the board and the Department of Taxation depending on venue.

Kirk Hendrick, chair of the Nevada Gaming Control Board, described the board’s role in day-to-day regulation and collections and summarized the agency organization that supports those duties. The board has six divisions: administration, audit, enforcement, investigations, tax and license, and technology. Hendrick said the audit division conducts cyclical audits of larger “group 1” licensees and the tax and license division audits smaller “group 2” licensees and restricted locations.

Chan Leighton Sabath, identified as chief of the tax and license division, told the committee that group 2 licensees are annual operators with gross gaming revenue of about $8,000,000 or less and that they are audited on roughly a 2½- to 3-year cycle. He said group 2 licensees have fewer internal-audit and external-audit requirements than larger operators.

The board described several recurring charges and distributions: a per-slot annual slot tax of $250 per machine; a quarterly per-machine fee of $20 for nonrestricted licensees; a games fee that is split among Nevada’s 17 counties; and an advanced license fee for new operations equal to three times the percentage fee for the first month. The board said the first $5,000,000 of annual slot-tax receipts go to the capital construction fund for higher education, one-fifth of the remainder goes to a special capital construction fund for higher education, and the balance is deposited to the state-distributed school account.

The board also described other collections: where nonrestricted licensees hold unredeemed wagering vouchers, 75% of the voucher value must be remitted quarterly to the state; interactive gaming licenses generate three separate fee categories; and equipment manufacturers, device distributors and slot operators pay annual fees distinct from casino licensees.

During questions from committee members, Hendrick said the definition of a gaming device is long-standing: machines with multiple selectable games are counted as a single device for fee and tax purposes. He also described the agency’s collection record and enforcement posture: \"We actually, for last fiscal year, collected 99.999998%,\" Hendrick said, adding that failure to remit taxes can jeopardize licensing and future suitability for a privileged Nevada license.

Committee members pressed the board on compacted tribal gaming revenue and said they had not seen revenue components in tribal compacts; Chan Leighton Sabath replied that compacts generally do not include state revenue components, though one compact contains an intergovernmental agreement covering cost recoupment at roughly 1% of gross gaming or the cost amount, whichever is larger.

The board closed its overview by answering questions about audit cycles, restricted locations (defined in presentation as sites with 15 or fewer slot machines), and the board’s technology division role in approving gaming devices and working with independent testing labs.

The committee followed the presentation with a bill hearing on Assembly Bill 11.

","The Nevada Gaming Control Board told the Assembly Committee on Revenue it collected about $1.2 billion in gaming taxes and fees in fiscal year 2024, explained how major fees are structured and described enforcement and audit practices for different license groups.","actionData","errors"]

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Assembly Bill 11 would shift Department of Taxation budget and BDR submissions from June to January

Nevada Gaming Control Board reports $1.2 billion in FY24 gaming taxes, outlines fee structure and collection practices