Signed by Governor Joseph Lombardo

Vote Smart's Synopsis:

Vote to pass a bill that authorizes the Clark County Commission to extend annual fuel tax increases beyond 2026 with a two-thirds board vote, bypassing the need for voter approval, and requires voter authorization for increases beyond 2036.

Highlights:

• Authorizes counties to impose certain taxes on motor vehicle fuels and special fuels used in motor vehicles (Sec. 1).

• Specifies that additional annual increases in these taxes may not be effected 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 (Sec. 1)

• 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 approved by a two-thirds majority of the board authorizing the effectuation of such annual increases (Sec. 1).

• Specifies 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 these taxes (Sec. 1).

• Requires for the period beginning on January 1, 2037, additional annual increases in these taxes may not be effected unless a majority of the voters in the county at the general election in November 2036 authorize the board of county commissioners to continue to provide for the annual increases (Sec. 1).

• Specifies that the provisions of this bill shall take effect immediately upon passage and approval by the Governor (Sec. 2).

Full Bill Text

Vote Smart's Synopsis:

Vote to pass a bill that authorizes the Clark County Commission to extend annual fuel tax increases beyond 2026 with a two-thirds board vote, bypassing the need for voter approval, and requires voter authorization for increases beyond 2036.

Highlights:

• Authorizes counties to impose certain taxes on motor vehicle fuels and special fuels used in motor vehicles (Sec. 1).

• Specifies that additional annual increases in these taxes may not be effected 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 (Sec. 1)

• 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 approved by a two-thirds majority of the board authorizing the effectuation of such annual increases (Sec. 1).

• Specifies 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 these taxes (Sec. 1).

• Requires for the period beginning on January 1, 2037, additional annual increases in these taxes may not be effected unless a majority of the voters in the county at the general election in November 2036 authorize the board of county commissioners to continue to provide for the annual increases (Sec. 1).

• Specifies that the provisions of this bill shall take effect immediately upon passage and approval by the Governor (Sec. 2).

Full Bill Text