EXPLANATION – Matter in bolded italics is new; matter between brackets [omitted material] is material to be omitted. Green numbers along left margin indicate location on the printed bill (e.g., 5-15 indicates page 5, line 15).

1-1 Section 1. NRS 371.045 is hereby amended to read as follows:

1-2 371.045 1. A board of county commissioners may by ordinance, but

1-18 The determination made by the board is conclusive unless it is shown that

2-1 the board acted with fraud or a gross abuse of discretion. An action to

2-2 challenge the determination made by the board must be commenced within

2-3 15 days after the board’s determination is final. As used in this subsection,

2-4 "emergency" means any unexpected occurrence or combination of

2-5 occurrences which requires immediate action by the board of county

2-6 commissioners to prevent or mitigate a substantial financial loss to the

2-7 county or to enable the board to provide an essential service to the

2-8 residents of the county.

2-9 4. Collection of the tax imposed pursuant to this section must not

2-10 commence earlier than the first day of the second calendar month after

2-11 adoption of the ordinance imposing the tax.

2-12 5. Except as otherwise provided in [subsection 6 and] NRS 371.047,

2-13 the regional transportation commission or, if the county does not have a

2-14 regional transportation commission, the county shall use the proceeds of

2-15 the tax to pay the cost of:

2-16 (a) Projects related to the construction and maintenance of sidewalks,

2-17 streets, avenues, boulevards, highways and other public rights of way used

2-18 primarily for vehicular traffic, including, without limitation, overpass

2-19 projects, street projects or underpass projects, as defined in NRS

2-20 244A.037, 244A.053 and 244A.055, within the boundaries of the county

2-21 or within 1 mile outside those boundaries if the board of county

2-22 commissioners finds that such projects outside the boundaries of the

2-23 county will facilitate transportation within the county;

2-24 (b) Payment of principal and interest on notes, bonds or other

2-25 obligations incurred to fund projects described in paragraph (a); or

2-26 (c) Any combination of those uses.

2-27 6. [The county may expend the proceeds of the supplemental privilege

2-28 tax authorized by this section and NRS 371.047, or any borrowing in

2-29 anticipation of that tax, pursuant to an interlocal agreement between the

2-30 county and the regional transportation commission of the county with

2-31 respect to the projects to be financed with the proceeds of the tax.

2-32 7.] As used in this section, "based" has the meaning ascribed to it in

2-33 NRS 482.011.

2-34 Sec. 2. NRS 373.030 is hereby amended to read as follows:

2-35 373.030 1. [In] Except as otherwise provided in subsection 2, in any

2-42 gallon.

3-1 2. In a county whose population is 400,000 or more, the board shall

3-2 by ordinance:

3-3 (a) Create a regional transportation commission; and

3-4 (b) Impose a tax on motor vehicle fuel, except aviation fuel and leaded

3-5 racing fuel, sold in the county in an amount not to exceed 9 cents per

3-6 gallon.

3-7 3. A tax imposed pursuant to this section is in addition to other motor

3-8 vehicle fuel taxes imposed pursuant to the provisions of chapter 365 of

3-9 NRS.

3-10 [3.] 4. As used in this section:

3-11 (a) "Aviation fuel" has the meaning ascribed to it in NRS 365.015.

3-12 (b) "Leaded racing fuel" means motor vehicle fuel that contains lead

3-13 and is produced for motor vehicles that are designed and built for racing

3-14 and not for operation on a public highway.

3-15 Sec. 3. NRS 373.080 is hereby amended to read as follows:

3-16 373.080 All motor vehicle fuel taxes collected during any month by

3-23 services.

3-24 Sec. 4. NRS 373.119 is hereby amended to read as follows:

3-25 373.119 1. Except to the extent pledged before July 1, 1985, the

3-39 preceding month.

3-40 Sec. 5. NRS 244.3351 is hereby amended to read as follows:

3-41 244.3351 1. Except as otherwise provided in subsection 2 of NRS

3-43 rental of transient lodging, a board of county commissioners may by

4-1 ordinance, but not as in a case of emergency, impose a tax at the rate of 1

4-2 percent of the gross receipts from the rental of transient lodging pursuant

4-3 to either paragraph (a) or (b) as follows:

4-4 (a) After receiving the approval of a majority of the registered voters of

4-5 the county voting on the question at a special, primary or general election,

4-6 the board of county commissioners may impose the tax throughout the

4-7 county, including its incorporated cities, upon all persons in the business of

4-8 providing lodging. The question may be combined with a question

4-9 submitted pursuant to NRS 278.710, 365.203, 371.045 or 377A.020, or

4-10 any combination thereof.

4-11 (b) After receiving the approval of a majority of the registered voters

4-12 who reside within the boundaries of a transportation district created

4-13 pursuant to NRS 244A.252, voting on the question at a special, primary or

4-14 general district election, the board of county commissioners may impose

4-15 the tax within the boundaries of the transportation district upon all persons

4-16 in the business of providing lodging. The question may be combined with

4-17 a question submitted pursuant to NRS 278.710.

4-18 2. A special election may be held only if the board of county

4-19 commissioners determines, by a unanimous vote, that an emergency exists.

4-20 The determination made by the board of county commissioners is

4-21 conclusive unless it is shown that the board acted with fraud or a gross

4-22 abuse of discretion. An action to challenge the determination made by the

4-23 board must be commenced within 15 days after the board’s determination

4-24 is final. As used in this subsection, "emergency" means any unexpected

4-25 occurrence or combination of occurrences which requires immediate action

4-26 by the board of county commissioners to prevent or mitigate a substantial

4-27 financial loss to the county or to enable the board to provide an essential

4-28 service to the residents of the county.

4-29 3. The ordinance imposing the tax must include all the matters

4-30 required by NRS 244.3352 for the mandatory tax, must be administered in

4-31 the same manner, and imposes the same liabilities, except:

4-32 (a) Collection of the tax imposed pursuant to this section must not

4-33 commence earlier than the first day of the second calendar month after

4-34 adoption of the ordinance imposing the tax; and

4-35 (b) The governmental entity collecting the tax must transfer all

4-36 collections to the regional transportation commission or, if the county

4-37 does not have a regional transportation commission, the county and may

4-38 not retain any part of the tax as a collection or administrative fee.