‘Revenue reform’

Gov. Jim Gibbons offered no surprises in his Monday State of the State speech. The Republican criticized tax-hiking lawmakers who increased spending amid a recession, then called them into special session to balance their inflated budget. He urged a mix of cuts and reforms that could include pay reductions for public employees.

Far more interesting and relevant was the Democratic response, given by Senate Majority Leader Steven Horsford of Las Vegas.

After all, Democrats control both houses of the Legislature. They don't need a single Republican vote to impose their own solution to the state's estimated $881 million shortfall -- unless they try to increase taxes.

Sen. Horsford, though, fell in line behind Gov. Gibbons in ruling tax increases off the table during the upcoming special session.

But it didn't take long for Sen. Horsford to reveal what's around the corner (almost certainly for the 2011 session): "revenue reform that is fair, broad-based and equitable," "more stable," and ensures that "all businesses, banks and big corporations pay their fair share."

So that's what the Democrats are calling tax increases these days. "Revenue reform." Never mind the fact that there is no tax structure -- no "fair" one, anyway -- that guarantees steady government growth during downturns in economic activity.

Sen. Horsford took time in his speech to offer special thanks to state workers and lament that budget cuts might hurt their wallets.

Sen. Horsford did not take time in his speech to thank all the Nevada businesses that have dug in and held on for dear life -- the very business which provide the jobs that fund state government.

Instead, he'll thank them very soon by trying to slap them with more and higher taxes.