(Sean Whaley/Nevada News Bureau) – Carson City District Judge James Wilson today ruled a teacher-backed proposal to impose a margin tax in Nevada cannot go forward because it violates a “single-subject” rule for such measures.
Wilson said because the initiative petition proposes both the tax and a requirement for certain taxpayer information to be made public as part of the measure, it deals with two subjects.
Wilson said the Secretary of State’s office is enjoined from submitting the petition to the Legislature in 2013 or to the general election ballot in 2014.
The petition, filed by the Nevada State Education Association in June, sought to levy a 2 percent tax on companies making gross revenues in excess of $1 million a year. The association was waiting until Wilson’s ruling before circulating petitions to gather the necessary signatures to take the measure to the Legislature next year, and then to the voters if lawmakers failed to act.
The petition was challenged in court by the Committee to Protect Nevada Jobs, which argued it violated the single-subject rule. The committee also argued the 200 word description of effect of the proposal was inadequate.
Wilson ruled the description of effect was proper and rejected the committee’s arguments.
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