The 2003 Nevada Legislature opens Monday, and there's no question about the lawmakers' biggest issue for the next four months -- a $1 billion tax plan from Gov. Kenny Guinn.
During two weeks worth of budget committee hearings prior to the session's start, legislators went over hundreds of details in an agency-by-agency review of Guinn's $4.81 billion budget -- but those discussions didn't overshadow the tax hike proposal.
The Republican governor, in his Jan. 20 State of the State speech, said the $1 billion in new or increased taxes on businesses, services, cigarettes, liquor and other sources would plug a $700-million-plus hole in the budget for the two-year budget cycle that opens next July, and allow for some program growth.
A key element of Guinn's plan is a 0.25 percent gross receipts tax on annual business revenues above $450,000, to generate more than $220 million per year. Since that levy would take time to put in place, an interim tripling of the existing $100-per-employee on businesses has been proposed by the governor.
The gross receipts tax has run into major opposition from business groups -- that in turn have been criticized by casino industry leaders who don't want to be singled out for the new revenue the state needs.
Guinn's tax proposals also caused friction within his own Republican Party, especially after he said it would be "political cowardice" to oppose any increase.
"Political cowardice comes in many shapes and tones," Assemblyman Bob Beers, R-Las Vegas, said after Guinn's speech. "Another person may suggest that taking a look at the landscape, with a flat economy, that raising citizens' taxes 30 to 35 percent is political cowardice."
Along with the tax proposals outlined by Guinn on Jan. 20, lawmakers got an early look at scores of bills dealing with weighty issues such as the death penalty, drunken driving, child abuse and racial profiling.
By late Friday, nearly 100 bills dealing with those issues and other subjects had been prefiled. That ensures committees will have plenty to discuss at their initial meetings that will follow Monday's swearing-in ceremonies.
On Tuesday, Assembly and Senate budget committees will review spending plans for the governor's and lieutenant governor's offices. And Assembly Judiciary will go over some of its big issues, such as capital punishment measures.
On Wednesday, Senate Finance will go over budgets for the state Ethics Commission and the maintenance budget for the governor's mansion, and also hear a report on audits of numerous state agencies.
Also Wednesday, Assembly Judiciary will get a report on Nevada's prison system, and Assembly Ways and Means will take a look at spending plans of the state controller and state treasurer.
Secretary of State Dean Heller will go over various election-law issues at a midweek meeting of the Senate Government Affairs Committee.
On Thursday, Assembly and Senate Taxation committees plan a joint meeting to go over the recommendations from a special tax study panel -- suggestions that Guinn relied upon in producing his tax hike plan.
On Thursday and Friday, Senate Finance and Assembly Ways and Means committees will continue their budget reviews, looking at spending plans for the attorney general, secretary of state, and the state office that has led the fight against federal plans for a high-level nuclear waste dump at Nevada's Yucca Mountain.
Also Friday, Senate Commerce and Labor will review bills aimed at protecting workers employed at hazardous job sites.