1-3 (a) Which is levied by a county whose population is [400,000] 100,000

1-4 or more against any lawful trade, calling, industry, occupation, profession

1-5 or business conducted in the county and located in an unincorporated area

1-6 within the county;

1-7 (b) Whose proceeds are pledged for the payment of any bonds or other

1-8 obligations issued pursuant to the provisions of NRS 244A.597 to

1-9 244A.655, inclusive; and

1-10 (c) Which is being collected by the county on January 1, 1995,

1-11 must continue to be levied, collected and transmitted to the county fair and

1-12 recreation board created pursuant to NRS 244A.599 as long as any of the

1-13 bonds or other obligations issued pursuant to the provisions of NRS

2-9 authorized in NRS 244A.597 to 244A.655, inclusive, the county fair and

2-10 recreation board, at any time or from time to time [, in the name and on the]

2-11 may:

2-12 (a) In the name of and on behalf of the county [may:

2-13 (a) Issue:] , issue:

2-14 (1) General obligation bonds, payable from taxes; and

2-15 (2) General obligation bonds, payable from taxes, which payment is

2-16 additionally secured by a pledge of gross or net revenues derived from the

2-17 operation of such recreational facilities, and, if so determined by the board,

2-18 further secured by a pledge of such other gross or net revenues as may be

2-19 derived from any other income-producing project of the county or from any

2-20 license or other excise taxes levied for revenue by the county, or otherwise,

2-21 as may be legally made available for their payment;

2-22 (b) [Issue revenue bonds payable solely] In the name of and on behalf

2-23 of the county fair and recreation board, issue revenue bonds:

2-24 (1) Payable from the net revenues to be derived from the operation of

2-25 such recreational facilities [, as the board may decide;] ;

2-26 (2) Secured by a pledge of revenues from any tax on the rental of

2-27 transient lodging levied for revenue by the county or a city;

2-28 (3) Secured by any other revenue that may be legally made

2-29 available for their payment; or

2-30 (4) Payable or secured by any combination of subparagraph (1), (2)

2-31 or (3); and

2-32 (c) Make a contract with the United States of America, or any agency or

2-33 instrumentality thereof, or any other person or agency, public or private,

2-34 creating an indebtedness if a question authorizing such contract is

2-35 submitted to and approved by [majorities] a majority of the qualified

2-36 electors of the county in the manner provided in NRS 350.020 to 350.070,

2-37 inclusive. This paragraph does not apply to contracts for the prepayment

2-38 of rent or other similar obligations.

2-39 2. [The election board shall make its returns to the secretary of the

2-40 county fair and recreation board either directly or indirectly through the

2-41 county clerk, as the county fair and recreation board may provide.]

3-5 appropriated by any city, town or county, or any combination thereof, for

3-6 use in connection with NRS 244A.597 to 244A.655, inclusive, the county

3-7 fair and recreation board of any county, upon behalf of the county, in

3-8 addition to powers elsewhere conferred, may:

3-9 1. Collect the proceeds of such taxes from time to time, receive,

3-10 control, invest and order the expenditure of all money pertaining thereto,

3-11 prescribe a procedure therefor, including, but not limited to:

3-12 (a) Enforcing the collection of any delinquent taxes and providing

3-13 penalties in connection therewith, including, without limitation, the

3-14 suspension of the business license issued by a county, city or town to a

3-15 transient lodging facility and the closure of a transient lodging facility for

3-16 failure to pay the tax on transient lodging; and

3-17 (b) Creating an office and hiring personnel therefor.

3-18 2. Defray the reasonable costs of collecting and otherwise

3-19 administering such taxes from not exceeding 10 percent of the gross

3-20 revenues so collected, excluding from this limitation and from those gross

3-21 revenues any costs of collecting any delinquent taxes borne by any

3-22 delinquent taxpayer. The incorporated cities collectively and any county

3-23 may enter into an agreement with the board for the payment of collection

3-24 fees which may be more or less than 10 percent of the gross revenues

3-25 collected by a particular city or the county, except that the total payment of

3-26 collection fees to all the cities and the county must not exceed 10 percent of

3-27 the combined gross revenues so collected.

3-28 3. Defray further with the proceeds of any such tax the costs of the

3-29 county fair and recreation board and of officers, agents and employees

3-30 hired thereby, and of incidentals incurred thereby, of operating and

3-31 maintaining recreational facilities under the jurisdiction of the board,

3-32 including, without limiting the generality of the foregoing, the payment of

3-33 reasonable promotional expenses pertaining thereto, payment of reasonable

3-34 expenses pertaining to the promotion of tourism and gaming generally, both

3-35 individually and through grants to the chambers of commerce of the

3-36 incorporated cities of the county or other nonprofit groups or associations,

3-37 and of improving, extending and bettering any recreational facilities

3-38 authorized by NRS 244A.597 to 244A.655, inclusive, including, but not

3-39 limited to, making annual grants to the state, the county and incorporated

3-40 cities in the county for capital improvements for recreational facilities, and

3-41 of constructing, purchasing or otherwise acquiring any such recreational

4-18 (a) Which is levied by a city located in a county whose population is

4-19 [400,000] 100,000 or more against any lawful trade, calling, industry,

4-20 occupation, profession or business conducted in that city;

4-21 (b) Whose proceeds are pledged for the payment of any bonds or other

4-22 obligations issued pursuant to the provisions of NRS 244A.597 to

4-23 244A.655, inclusive; and

4-24 (c) Which is being collected by the city on January 1, 1995,

4-25 must continue to be levied, collected and transmitted to the county fair and

4-26 recreation board created pursuant to NRS 244A.599 as long as any of the

4-27 bonds or other obligations issued pursuant to the provisions of NRS

4-28 244A.597 to 244A.655, inclusive, remain outstanding and unpaid.

4-29 2. The proceeds of the license tax must be used by the county fair and

4-30 recreation board for the purposes set forth in NRS 244A.597 to 244A.655,

4-31 inclusive, including the payment of any bonds or other obligations issued

4-32 pursuant to those provisions, and may be irrevocably pledged by the county

4-33 fair and recreation board to the payment of bonds or other obligations