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Section 1. This act may be cited as the Douglas County Sales and Use

Tax Act of 1999.

Sec. 2. The legislature hereby finds and declares that:

1. The enactment of the Douglas County Lodgers Tax Law, chapter

639, Statutes of Nevada 1969, at page 1250, provided Douglas County

with a unique means to finance airport, recreational and combined facilities

by the imposition and collection of an occupancy tax;

2. The enactment of the Tahoe-Douglas Visitor’s Authority Act,

chapter 496, Statutes of Nevada 1997, at page 2375, redirected the

expenditure of the revenue from the occupancy tax from airport,

recreational and combined facilities to the promotion of tourism and the

construction and operation of a convention center in the Tahoe Township

of Douglas County;

3. The Tahoe-Douglas Visitor’s Authority Act made no provision for

an additional tax to replace the revenue from the occupancy tax needed to

finance airport, recreational and combined facilities in Douglas County;

4. A majority of the voters in Douglas County approved at the 1998

primary election an increase in the sales tax of one-quarter of 1 percent for

the acquisition, development, operation and maintenance of libraries,

airports and facilities and services for senior citizens and for the operation

and maintenance of parks and recreational programs and facilities;

5. The necessity for this act results from:

(a) The small, but growing, population of Douglas County;

(b) Its geographical location on the border of the densely populated

State of California and on a portion of Lake Tahoe;

(c) Its natural tourist attractions and its availability to tourists; and

(d) Its atypical financial problems resulting from the foregoing and

other singular factors;

6. A general law cannot be made applicable to the purposes, objects,

powers, rights, privileges, immunities, liabilities, duties and disabilities

provided in this act because of the demographic, economic and geographic

diversity of the local governments of this state, the unique growth patterns

occurring in Douglas County and the special financial conditions

experienced in the county related to the need to acquire, develop, operate

and maintain libraries, airports, and facilities and services for senior

citizens and to operate and maintain parks and recreational programs and

facilities; and

7. The powers, rights, privileges, immunities, liabilities, duties and

disabilities provided in this act comply in all respects with any requirement

or limitation pertaining thereto and imposed by any constitutional

provisions.

Sec. 3. Except as otherwise provided in this act or unless the context

otherwise requires, terms used or referred to in this act have the meanings

ascribed to them in chapter 374 of NRS, as from time to time amended, but

the definitions in sections 4 to 16, inclusive, of this act, unless the context

otherwise requires, govern the construction of this act.

Sec. 4. "Act" means the Douglas County Sales and Use Tax Act of

1999.

Sec. 5. "Airport" means an airport or airports and air navigation

facilities that are owned, acquired, developed, operated and maintained by

the county pursuant to chapter 496 of NRS, as from time to time amended.

Sec. 6. "Board" means the board of county commissioners of Douglas

County.

Sec. 7. "County" means Douglas County.

Sec. 8. "County treasurer" means the county treasurer of Douglas

County.

Sec. 9. "Department" means the department of taxation created

pursuant to NRS 360.120.

Sec. 10. "Facility for senior citizens" means personal property and

improvements to real property that are designed to meet the recreational,

cultural, leisure or nutritional needs of senior citizens, or any combination

thereof, and all appurtenant or customary facilities and uses associated

therewith.

Sec. 11. "Library" means:

1. A county library established, operated and maintained by the county

pursuant to NRS 379.010; and

2. A district library established, operated and maintained by the county

pursuant to NRS 379.021.

Sec. 12. "Park" means real property and any improvements made

thereon that are designed to serve the cultural, leisure, recreational and

outdoor needs of natural persons.

Sec. 13. "Recreational facility" means personal property and

improvements to real property for athletic, cultural and leisure activities

and all appurtenant or customary facilities and uses associated therewith.

Sec. 14. "Recreational program" means a program that is designed to

provide athletic, cultural or leisure activities to members of the general

public.

Sec. 15. "Senior citizen" means a person who:

1. Is 65 years of age or older; or

2. Has a physical or mental limitation that restricts his ability to

provide for his recreational, cultural, leisure or nutritional needs.

Sec. 16. "Services for senior citizens" means services that are

designed to meet the recreational, cultural, leisure or nutritional needs of

senior citizens.

Sec. 17. 1. The board may enact an ordinance imposing a local sales

and use tax to:

(a) Acquire, develop, construct, equip, operate, maintain, improve and

manage libraries, airports, and facilities and services for senior citizens

located in the county; and

(b) Operate and maintain parks and recreational programs and facilities

located in the county.

2. Annually, the board shall allocate the proceeds from the tax

imposed pursuant to this section from the preceding fiscal year, the interest

and other income earned on those proceeds, and any amount carried

forward pursuant to subsection 3, among the uses set forth in subsection 1

and include those allocations in the final budget adopted by the board

pursuant to NRS 354.598. The proceeds from the tax, including interest

and other income earned thereon, must be used in accordance with those

allocations.

3. At the end of a fiscal year, the proceeds from the tax, including

interest and other income earned thereon, not expended or otherwise

obligated for the purposes set forth in this section, must be carried forward

and become part of the total proceeds of the tax, including interest and

other income earned thereon, available in the next fiscal year.

4. The board of county commissioners shall, before submitting to the

legislature any request to change the uses for the proceeds from the tax

authorized by this section, including interest and other income earned

thereon, submit an advisory question to the voters of the county pursuant

to NRS 293.482, asking whether the uses for the proceeds from the tax

should be so changed. The board shall not submit such a request to the

legislature if a majority of the voters in the county disapprove the proposed

change.

Sec. 18. An ordinance enacted pursuant to this act, except an

ordinance authorizing the issuance of bonds or other securities, must

include provisions in substance as follows:

1. A provision imposing a tax of not more than one-quarter of 1

percent of the gross receipts of any retailer from the sale of all tangible

personal property sold at retail or stored, used or otherwise consumed in

the county.

2. Provisions substantially identical to those contained in chapter 374

of NRS, insofar as applicable.

3. A provision that an amendment to chapter 374 of NRS enacted after

the effective date of the ordinance, not inconsistent with this act,

automatically becomes part of the ordinance imposing the tax.

4. A provision that the board shall contract before the effective date of

the ordinance with the department to perform all the functions incident to

the administration or operation of the tax in the county.

5. A provision that exempts from the tax the gross receipts from the

sale of tangible personal property used for the performance of a written

contract for the construction of an improvement to real property:

(a) That was entered into on or before the effective date of the tax; or

(b) For which a binding bid was submitted before that date if the bid

was afterward accepted,

and pursuant to the terms of the contract or bid, the contract price or bid

amount may not be adjusted to reflect the imposition of the tax.

Sec. 19. An ordinance amending an ordinance enacted pursuant to this

act, except an ordinance authorizing the issuance of bonds or other

securities, must include a provision in substance that the board shall amend

a contract made pursuant to subsection 4 of section 18 of this act by a

contract made between the board and the department before the effective

date of the amendatory ordinance, unless the board determines with the

written concurrence of the department that no such amendment of the

contract is needed.

Sec. 20. 1. All fees, taxes, interest and penalties imposed and all

amounts of tax required to be paid to the county pursuant to this act must

be paid to the department in the form of remittances payable to the

department.

2. The department shall deposit the payments with the state treasurer

for credit to the sales and use tax account in the state general fund.

3. The state controller, acting upon the collection data furnished by the

department, shall monthly:

(a) Transfer from the sales and use tax account to the appropriate

account in the state general fund a percentage of all fees, taxes, interest and

penalties collected pursuant to this act during the preceding month as

compensation to the state for the cost of collecting the tax. The percentage

to be transferred pursuant to this paragraph must be the same percentage as

the percentage of proceeds transferred pursuant to paragraph (a) of

subsection 3 of NRS 374.785, but the percentage must be applied to the

proceeds collected pursuant to this act only.

(b) Determine the amount equal to all fees, taxes, interest and penalties

collected in or for the county pursuant to this act during the preceding

month, less the amount transferred to the state general fund pursuant to

paragraph (a).

(c) Transfer the amount determined pursuant to paragraph (b) to the

intergovernmental fund and remit the money to the county treasurer.

Sec. 21. The department may redistribute any proceeds from the tax,

interest or penalty collected pursuant to this act which is determined to be

improperly distributed, but no such redistribution may be made as to

amounts originally distributed more than 6 months before the date on

which the department obtains knowledge of the improper distribution.

Sec. 22. 1. The county treasurer shall deposit money received from

the state controller pursuant to paragraph (c) of subsection 3 of section 20

of this act into the county treasury for credit to the fund created for the use

of the proceeds from the tax authorized by this act.

2. The fund of the county created for the use of the proceeds from the

tax authorized by this act must be accounted for as a separate fund and not

as a part of any other fund.

Sec. 23. 1. Money to acquire, develop, construct, equip, improve

and manage libraries, airports, and facilities and services for senior citizens

located in the county may be obtained:

(a) By the issuance of bonds and other securities as provided in

subsection 3, subject to any pledges, liens and other contractual limitations

made pursuant to this act;

(b) By direct distribution from the fund created pursuant to section 22

of this act; or

(c) By both the issuance of such securities and by direct distribution,

as the board may determine appropriate.

2. Money to operate and maintain libraries, airports, facilities and

services for senior citizens, parks and recreational programs and facilities

located in the county may be obtained by direct distribution from the fund

created pursuant to section 22 of this act.

3. The board may, after the enactment of the ordinance imposing the

tax, from time to time, issue bonds and other securities, which are general

or special obligations of the county and that may be secured as to principal

and interest by a pledge of the proceeds from the tax authorized by this act.

4. An ordinance authorizing the issuance of such a bond or other

security must describe the purpose for which the bond or other security is

issued.

Sec. 24. 1. To acquire, develop, construct, equip, improve and

manage libraries, airports, and facilities and services for senior citizens

located in the county, the board may issue:

(a) General obligation bonds;

(b) General obligation bonds for which payment is additionally secured

by a pledge of the proceeds of the tax imposed pursuant to this act, and if

so determined by the board, further secured by a pledge of the gross or net

revenues derived from the operation of libraries, airports or facilities and

services for senior facilities or any other project of the county which

produces income, or from any license fees or other excise taxes imposed

for revenue by the county, or otherwise, as may be legally made available

for payment of the bonds;

(c) Revenue bonds for which payment is solely secured by a pledge of

the proceeds of the tax imposed pursuant to this act, and if so determined

by the board, further secured by a pledge of the gross or net revenues

derived from the operation of the libraries, airports or facilities for senior

citizens or any other project of the county which produces income, or from

any license fees or other excise taxes imposed for revenue by the county,

or otherwise, as may be legally made available for payment of the bonds;

and

(d) Medium-term obligations pursuant to NRS 350.085 to 350.095,

inclusive.

2. Money pledged to the payment of bonds or other securities pursuant

to subsection 1 may be treated for the purposes of subsection 3 of NRS

350.020 as pledged revenue for the uses authorized by this act.

Sec. 25. The board shall not repeal or amend or otherwise directly or

indirectly modify the ordinance imposing the tax authorized by this act in

such a manner as to impair an outstanding bond issued pursuant to this act,

or other obligations incurred pursuant to this act, until all obligations for

which revenue from an ordinance have been pledged or otherwise made

payable from such revenue pursuant to this act have been discharged in full

or provision for full payment and redemption has been made.

Sec. 26. In a proceeding arising from an ordinance imposing a tax

pursuant to this act, the department may act for and on behalf of the

county.

Sec. 27. 1. The powers conferred by this act are in addition and

supplemental to, and not in substitution for, the powers conferred by any

other law and the limitations imposed by this act do not affect the powers

conferred by any other law.

2. This act must not be construed to prevent the exercise of any power

granted by any other law to the county or any officer, agent or employee of

the county.

3. This act must not be construed to repeal or otherwise affect any

other law or part thereof.

4. This act is intended to provide a separate method of accomplishing

the objectives of the act, but not an exclusive method.

5. If any provision of this act, or application thereof to any person,

thing or circumstance is held invalid, the invalidity shall not affect the

provisions or application of this act which can be given effect without the

invalid provision or application, and to this end the provisions of this act

are declared to be severable.

Sec. 28. Section 8A.010 of the charter of Carson City, being chapter

1. article.
2. Sec. 29. This act becomes effective upon passage and

1. approval.

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