1-2 a new section to read as follows:

1-3 In a county whose population is 400,000 or more, one-half of the

1-4 proceeds of the tax imposed pursuant to NRS 244.3352, and any

1-5 applicable penalty or interest, must be used pursuant to a county-wide

1-6 community budget, established by the board of county commissioners, for

1-7 the capital construction of parks, recreational facilities, museums, other

1-8 cultural facilities, and similar projects, or as matching funds for federal

1-9 grants for hiking trails, bicycle paths, open spaces or other recreational

1-10 purposes, all of which must be designed to serve the permanent residents

1-14 (a) In a county whose population is 400,000 or more, shall impose a tax

1-15 at a rate of [2] 4 percent; and

1-16 (b) In a county whose population is less than 400,000, shall impose a

1-17 tax at the rate of 1 percent,

1-18 of the gross receipts from the rental of transient lodging in that county

1-19 upon all persons in the business of providing lodging. This tax must be

2-26 and any applicable penalty or interest must be distributed as follows:

2-27 1. In a county whose population is 400,000 or more:

2-28 (a) [Three-eighths of the first 1 percent] Three thirty-seconds of the

2-29 proceeds must be paid to the department of taxation for deposit with the

2-30 state treasurer for credit to the fund for the promotion of tourism.

2-31 (b) [The remaining] Thirteen thirty-seconds of the proceeds must be

2-32 transmitted to the county treasurer for deposit in the county school

2-33 district’s fund for capital projects established pursuant to NRS 387.328, to

2-34 be held and expended in the same manner as other money deposited in that

2-35 fund.

2-36 (c) One-half of the proceeds must be used pursuant to section 1 of this

2-37 act.

2-38 2. In a county whose population is less than 400,000:

2-39 (a) Three-eighths must be paid to the department of taxation for deposit

2-40 with the state treasurer for credit to the fund for the promotion of tourism.

2-41 (b) Five-eighths must be deposited with the county fair and recreation

2-42 board created pursuant to NRS 244A.599 or, if no such board is created,

3-5 new section to read as follows:

3-6 In a county whose population is 400,000 or more, one-half of the

3-7 proceeds of the tax imposed pursuant to NRS 268.096, and any

3-8 applicable penalty or interest, must be used pursuant to a county-wide

3-9 community budget, established by the board of county commissioners, for

3-10 the capital construction of parks, recreational facilities, museums, other

3-11 cultural facilities, and similar projects, or as matching funds for federal

3-12 grants for hiking trails, bicycle paths, open spaces or other recreational

3-13 purposes, all of which must be designed to serve the permanent residents

3-17 incorporated city:

3-18 (a) In a county whose population is 400,000 or more, shall impose a tax

3-19 at a rate of [2] 4 percent; and

3-20 (b) In a county whose population is less than 400,000, shall impose a

3-21 tax at the rate of 1 percent,

3-22 of the gross receipts from the rental of transient lodging in that city upon

3-23 all persons in the business of providing lodging. This tax must be imposed

3-24 by the city council or other governing body of each incorporated city,

3-25 regardless of the existence or nonexistence of any other license fee or tax

3-26 imposed on the revenues from the rental of transient lodging. The

3-27 ordinance imposing the tax must include a schedule for the payment of the

3-28 tax and the provisions of subsection 4.

3-29 2. The tax imposed pursuant to subsection 1 must be collected and

3-30 administered pursuant to NRS 268.095.

3-31 3. The tax imposed pursuant to subsection 1 may be collected from the

3-32 paying guests and may be shown as an addition to the charge for the rental

3-33 of transient lodging. The person providing the transient lodging is liable to

3-34 the city for the tax whether or not it is actually collected from the paying

3-35 guest.

3-36 4. If the tax imposed pursuant to subsection 1 is not paid within the

3-37 time set forth in the schedule for payment, the city shall charge and collect

3-38 in addition to the tax:

3-39 (a) A penalty of not more than 10 percent of the amount due, exclusive

3-40 of interest, or an administrative fee established by the governing body,

4-9 and any applicable penalty or interest must be distributed as follows:

4-10 1. In a county whose population is 400,000 or more:

4-11 (a) [Three-eighths of the first 1 percent] Three thirty-seconds of the

4-12 proceeds must be paid to the department of taxation for deposit with the

4-13 state treasurer for credit to the fund for the promotion of tourism.

4-14 (b) [The remaining] Thirteen thirty-seconds of the proceeds must be

4-15 transmitted to the county treasurer for deposit in the county school

4-16 district’s fund for capital projects established pursuant to NRS 387.328, to

4-17 be held and expended in the same manner as other money deposited in that

4-18 fund.

4-19 (c) One-half of the proceeds must be used pursuant to section 4 of this

4-20 act.

4-21 2. In a county whose population is less than 400,000:

4-22 (a) Three-eighths must be paid to the department of taxation for deposit

4-23 with the state treasurer for credit to the fund for the promotion of tourism.

4-24 (b) Five-eighths must be deposited with the county fair and recreation

4-25 board created pursuant to NRS 244A.599 or, if no such board is created,

4-26 with the city council or other governing body of the incorporated city, to

4-27 be used to advertise the resources of that county or incorporated city

4-28 related to tourism, including available accommodations, transportation,

4-29 entertainment, natural resources and climate, and to promote special events

4-30 related thereto.