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--- version:As Introduced+++ version:(document, no version)@@ -1,104 +1,166 @@- A.B. 219--- *AB219*--ASSEMBLY BILL NO. 219–ASSEMBLYMEMBER WATTS--PREFILED FEBRUARY 3, 2025-____________--JOINT SPONSOR: SENATOR DOÑATE-____________--Referred to Committee on Revenue--SUMMARY—Revises provisions relating to the use of the proceeds-of the tax on live entertainment. (BDR 32-652)--FISCAL NOTE: Effect on Local Government: No.- Effect on the State: Yes.--~--EXPLANATION – Matter in bolded italics is new; matter between brackets [omitted material] is material to be omitted.--AN ACT relating to taxation; revising the amount of the tax on live-entertainment that is required to be distributed to the-Nevada Arts Council; and providing other matters-properly relating thereto.-Legislative Counsel’s Digest:- Existing law imposes an excise tax on admission to any facility in this State 1-where live entertainment is provided, at a rate of 9 percent of the admission charge. 2-Under existing law, the tax is required to be added to the purchase of the adm ission 3-and paid by the purchaser at the time of purchase. (NRS 368A.200) If the live 4-entertainment is provided at a licensed gaming establishment, the person licensed to 5-conduct gaming at the establishment is required to pay the tax to the Nevada 6-Gaming Co ntrol Board. If the live entertainment is not provided at a licensed 7-gaming establishment, the person collecting the tax from purchasers is required to 8-remit the tax to the Department of Taxation. (NRS 368A.110, 368A.140) Existing 9-law requires the Board an d the Department to deposit all taxes, interest and 10-penalties received from the excise tax on live entertainment in the State Treasury 11-for credit to the State General Fund, except that, on or before October 1 of each 12-year, the Department is required to dep osit $150,000 from the taxes, interest and 13-penalties it receives in the State Treasury for credit to the Nevada Arts Council as a 14-continuing appropriation. (NRS 368A.220) This bill revises the amount of the 15-excise tax on live entertainment that is required to be deposited in the State 16-Treasury for credit to the Nevada Arts Council by requiring that: (1) an amount 17-equal to 1 percent of such taxes, and the interest and penalties on such taxes, 18-received by the Board and the Department in the immediately preced ing fiscal year 19-be deposited in the State Treasury for credit to the Nevada Arts Council as a 20-continuing appropriation; and (2) any additional amount of such taxes, and the 21-- – 2 –--- *AB219*-interest and penalties on such taxes, be deposited in the State Treasury for credit to 22-the State General Fund. 23--THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN-SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:-- Section 1. NRS 368A.220 is hereby amended to read as 1-follows: 2- 368A.220 1. Except as otherwise provided in this section: 3- (a) Each taxpayer who is a licensed gaming establishment shall 4-file with the Board, on or before the 15th day of each month, a 5-report showing the amount of all taxable receipts for the preceding 6-month or the month in which the taxable events occurred. The report 7-must be in a form prescribed by the Board. 8- (b) All other taxpayers shall file with the Department, on or 9-before the last day of each month, a report showing the amount of 10-all taxable receipts for the preceding month. The report must be in a 11-form prescribed by the Department. 12- 2. The Board or the Department, if it deems it necessary to 13-ensure payment to or facilitate the collection by the State of the tax 14-imposed by NRS 368A.200, may require reports to be filed not later 15-than 10 days after the end of each calendar quarter. 16- 3. Each report required to be filed by this section must be 17-accompanied by the amount of the tax that is due for the period 18-covered by the report. 19- 4. Except as otherwise provided in this subsection, the Board 20-and the Department shall deposit all taxes, interest and penalties 21-they receive pursuant to this chapter in the State Treas ury for credit 22-to [the State General Fund. On or before October 1 of each year, the 23-Department shall deposit $150,000 from the taxes, interest and 24-penalties it receives pursuant to this chapter in the State Treasury for 25-credit to the] : 26- (a) The Nevada Arts Council created by NRS 233C.025 [.] until 27-the amount deposited in the State Treasury for credit to the 28-Nevada Arts Council is equal to 1 percent of all taxes, interest and 29-penalties received by the Department and the Board pursuant to 30-this chapter in the immediately preceding fiscal year . The amount 31-deposited in the State Treasury for credit to the Nevada Arts Council 32-pursuant to this [subsection] paragraph is hereby authorized for 33-expenditure by the Nevada Arts Council as a continuing 34-appropriation. 35- (b) The State General Fund after the requirement of 36-paragraph (a) has been satisfied. 37-- – 3 –--- *AB219*- Sec. 2. This act becomes effective on July 1, 2025. 1--H+WHY THE ARTS MATTER IN NEVADA+4/2024+NATIONAL ARTS FACTS NEVADA ARTS FACTS+$1.102 TRILLION+$457.4 B+$270.8 B+The Nevada arts and culture sector was a $10.9 billionindustry in 2022 (4.9% of the state's GDP), representing43,254 jobs (2.83% of Nevada's workforce), and totalcompensation of $3.9 billion.+4.9% 43,254State's GDP Jobs+$10.9 BILLION Arts & Culture+$4.6 B Mining+$0.3 B Agriculture & Forestry+Source: U.S. Bureau of Economic Analysis & National Assembly of State ArtsAgencies (2024). Data collected for 2022.+FEDERAL FUNDING FOR THE NATIONAL ENDOWMENT FOR THE ARTS+Congress allocated $207 million to the NationalEndowment for the Arts (NEA) in FY24. This amounts tojust 62 cents per capita. Ideally, Congress should index $1per capita funding to the NEA.+PUBLIC FUNDING RECEIVED FOR NEVADA ARTS & CULTURE SECTOR+Source: NEA, NASAA, 2024Source: Americans for the Arts Action Fund, 2024.+State Appropriation $2,261,397+NEA Grant+$1,145,950+Federal Appropriation $207 Million+StatewideNational+Arts & Culture+Mining+Agriculture & Forestry+FY24+FY24+FY24+NEA Direct Grants+$934,200+FY23+ECONOMIC IMPACT OF NON-PROFIT ARTSINDUSTRY ONLY & THEIR AUDIENCESECONOMIC IMPACT OF NON-PROFIT ARTS& CULTURE INDUSTRY AND AUDIENCES+FOR-PROFIT & NON-PROFITARTS & CULTURE SECTORS REPRESENTFOR-PROFIT & NON-PROFITARTS & CULT URE SECTORS REPRESENT+Nation's GDP Jobs4.31% 5.2 M+The national arts and culture sector was a $1.102 trillionindustry in 2022 (4.31% of the nation's GDP), representing5.2 million jobs (3.28% of nation's workforce), and totalcompensation of $540.9 billion.+Source: U.S. Bureau of Economic Analysis & National Endowment for theArts (2024). Data collected for 2022.+Source: Americans for the Arts (2023). Arts & Economic Prosperity 6.+$151.7 B2.6 M+Economic activity annually+Jobs supported by economic activity+In 2022, the impact of this economic activity generated $29.1 billion in total tax revenue to federal, state, and localgovernments.+88.5%+87%+of audiences agreed with the statement“This arts activity/venue is inspiring a sense ofpride in this neighborhood or community”+of audiences agreed with the statement“My attendance is my way of ensuring that thisactivity/venue is preserved for future generations”+$662.5 M9,640+Economic activity annually+Jobs supported by economic activity+In 2022, the impact of this economic activity generated $156.3 million in total tax revenue to federal, state, and localgovernments.+88.2%+85.6%+of audiences agreed with the statement“This arts activity/venue is inspiring a sense ofpride in this neighborhood or community”+of audiences agreed with the statement“My attendance is my way of ensuring that thisactivity/venue is preserved for future generations”+Source: Americans for the Arts (2023). Arts & Economic Prosperity 6. 2022 datacollected for Nevada.+E-MAIL US: ArtsActionFund@artsusa.org VISIT US: ArtsActionFund.org FOLLOW US:+NEVADA ARTS HIGHLIGHTS+THE SILVER STATE IS RICH IN ART+Nevada is many things at once. Neon-buzzing boulevards and wide-open roads. Spectacular stage shows and star-studded skies.Avant-garde art and million-year-old rock formations. Glitz, Glam, Grit. This Western landscape is inspiring to artists and to touristsattracted to the lights of Las Vegas, the playa of the Black Rock desert, the shores of Lake Tahoe, and the 19 small cities and severaldozen unincorporated towns that are scattered across a basin and range region. Nevada is full of endless surprises.+JOIN THE ARTS ACTION FUND FOR FREE TODAY!+BE SURE TO CHECK OUT+THE ARTS ARE EVERYWHERE+5/2024+THE CULTURAL ALLIANCE+NEVADA is a statewide nonpartisan+arts advocacy organization+dedicated to the advancement of+arts, culture and arts education+through advocacy, education and+partnership.+THE NEVADA ARTS COUNCIL Foundedin 1967, the Nevada Arts Council ensurethat arts and creativity will continue togrow and play an ever-increasing part inthe economic vitality, culturaldevelopment, quality of life, andeducational experience of the residentsof the State of Nevada. Through itsprogram areas, the agency providesgrant funding, offers professionalassistance to the state’s creativeindustry, and coordinates statewideoutreach programming, initiatives andactivities for Nevada residents andvisitors alike.+Executive Director: Tony Manfredi+Chair: Jerry Schefcik+Learn more here.Learn more here.+Nevada Museums Association+www.nevadamuseums.org+Arts Learning in Nevada+www.nvartscouncil.org/programs+/arts-learning/+Smithsonian.com lists some of the best+arts destinations throughout the state+here.+CultureTrip can point you to ten spots+in Nevada arts lovers won’t want to+miss here.+Travel Nevada has maps to guide you+to great cultural destinations+throughout Nevada here.+Northeast of Reno is the Humboldt+Museum in Winnemucca, The+Tuscarora Pottery School, and Elko,+proud of its cowboy and ranching+Start in Reno with a visit to the Nevada+Museum of Art, the states only+accredited art museum, and the Lilley+Museum of Art on the campus of the+University of Nevada Reno, then on to+enjoy performances from A.V.A Ballet,+the Reno Philharmonic and the+Broadway Series at the Pioneer Center+for the Performing Arts, and Artown, a+month-long summer festival that brings+over 500 events in venues throughout+the city. Sierra Arts Foundation and+Holland Project also have a large impact+on community involvement and arts+education in the region.+North of Reno is the Pyramid Lake Paiute+Tribe Museum and Visitors Center and+then on to Black Rock Desert, the site of+the Burning Man Festival, the famous+experiment in community building,+artistic self-expression, and gift giving.+Head out East of Reno to experience+visual and performing arts at historic+Oaks Park Art Center in Fallon. Continue+along the Loneliest Road in America to+the Eureka Historic Opera House and the+Ely Art Bank.+South of Reno stop by St. Mary’s Art+Center in Historic Virginia City then on to+the state capital of Carson City for Mark+Twain Days, Stewart Indian School &+Father's Day Powwow, the Wild Horse+Children’s Theater, and the Brewery Arts+Center for art galleries, concerts, and+classes in painting, photography, and+pottery.+Continuing south down Free-Range Art+Highway stop at Beatty Museum and+Historical Society, then experience+ghostly sculptures at Goldwell Open Air+Museum, and what is believed to be+the country’s largest outdoor car+display at the International Car Forrest+of the Last Church.+Then head to Las Vegas for the+Smith Center for the Performing+Arts to experience Broadway,+Nevada Ballet Theater, and Las+Vegas Philharmonic. On to the+world-famous Neon Museum,+dedicated to collecting, preserving+and displaying iconic Las Vegas+signs, don’t miss the Life in Death+Festival at Winchester, an intimate+performance at A Public Fit, The+Marjorie Barrick Museum on the+campus of the University of Nevada,+Las Vegas, and Left of Center+gallery in North Las Vegas dedicated+to showing artwork through a+diversity of style and media+including a permanent collection of+African Art. Round out your visit with+a stop in Henderson to experience+their Culture Arts program with live+performances, public art, and+galleries, Mesquite Fine Arts Center+and Gallery, the Lost City Museum in+Moapa Valley, the Dam Short Film+Festival in Boulder City, and the+Clark County Fair and Rodeo in+Logandale.+heritage. The town is home to the+National Cowboy Poetry Gathering,+Cowboy Arts and Gear Museum and+Northeastern Nevada Museum.
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