Today, I will argue that the gross gaming tax is due for an increase. I will show that its contribution to the total state budget has diminished greatly over the last decade. I will also show that during that time other taxes, those paid by citizens and businesses other than gaming, have increased, resulting in a shift of the tax burden from gaming to other sectors of the economy. I will also argue that this shift is inappropriate. Over the past 12 years since the legislature last voted to increase this tax, Nevada has changed.
Schools are, of course, our largest item of public expense.
The results of growth can be seen all around us - congested roads, crowded schools, shortages of water, and environmental degradation. In southern Nevada, it is the expansion of the gaming industry. For the most part, the costs of growth are not being paid for by gaming. Instead, they are being paid for by taxes on other businesses and on private citizens. The increase in other components of the sales tax has been even more dramatic.