A petition to create a business tax to fund education was upheld, the Nevada Supreme Court ruled Thursday, sending it to the 2013 Legislature for action.The ruling unanimously overturns the decision by Carson District Judge James Wilson that barred the petition from moving forward. Wilson said the 200-word description of effect describing what the statutory initiative would do was fatally flawed because it was incomplete, deceptive and misleading.The Supreme Court, with just one business day to go before the start of the Legislature, disagreed, concluding that the description of effect satisfies the statutory requirement that it be a "straightforward, succinct …