Assembly Bill No. 572–Assemblyman Mortenson

March 15, 1999

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Referred to Committee on Taxation

 

SUMMARY—Requires apportionment of certain revenues between attracting visitors and developing recreational facilities for permanent residents. (BDR 20-1345)

FISCAL NOTE: Effect on Local Government: No.

Effect on the State or on Industrial Insurance: No.

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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).

 

AN ACT relating to revenue from taxes on transient lodging; requiring its apportionment in certain counties between attracting visitors and developing recreational facilities for permanent residents; and providing other matters properly relating thereto.

 

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

1-1 Section 1. Chapter 244A of NRS is hereby amended by adding

1-2 thereto a new section to read as follows:

1-3 In a county whose population is 400,000 or more, the county fair and

1-4 recreation board shall apportion from its total receipts to a community

1-5 budget to be used by the board of county commissioners for the capital

1-6 construction of parks, recreational facilities, museums, other cultural

1-7 facilities, and similar projects, designed to serve the permanent residents

1-8 of the county, the percentage for each fiscal year shown in the following

1-9 table:

1-10 1999-2000 10 percent

1-11 2000-2001 19 percent

1-12 2001-2002 27 percent

1-13 2002-2003 34 percent

1-14 2003-2004 40 percent

1-15 2004-2005 44 percent

2-1 Sec. 2. NRS 244A.621 is hereby amended to read as follows:

2-2 244A.621 [The] Subject to the requirements of section 1 of this act, a

2-3 county fair and recreation board, in addition to the other powers conferred

2-4 upon a county fair and recreation board by NRS 244A.597 to 244A.655,

2-5 inclusive, may:

2-6 1. Set aside a fund in an amount that it considers necessary and which

2-7 may be expended in the discretion of the board to promote or attract

2-8 conventions, meetings and like gatherings that will utilize the recreational

2-9 facilities authorized by NRS 244A.597. The expenditure is hereby declared

2-10 to be an expenditure made for a public purpose.

2-11 2. Solicit and promote tourism and gaming generally, both

2-12 individually and through annual grants in cash or in kind including lease of

2-13 its facilities to the chambers of commerce of the incorporated cities within

2-14 the county which respectively represent all of the residents of those cities,

2-15 or other nonprofit groups or associations, and further promote generally

2-16 the use of its facilities, pursuant to lease agreements, by organized groups

2-17 or by the general public for the holding of conventions, expositions, trade

2-18 shows, entertainment, sporting events, cultural activities or similar uses

2-19 reasonably calculated to produce revenue for the board and to enhance the

2-20 general economy. The promotion of tourism, gaming or the use of facilities

2-21 may include advertising the facilities under control of the board and the

2-22 resources of the community or area, including tourist accommodations,

2-23 transportation, entertainment, gaming and climate. The advertising may be

2-24 done jointly with a private enterprise.

2-25 3. Enter into contracts for advertising pursuant to this section and pay

2-26 the cost of the advertising, including a reasonable commission.

2-27 Sec. 3. NRS 244A.621 is hereby amended to read as follows:

2-28 244A.621 [Subject to the requirements of section 1 of this act,]

2-29 1. Except as otherwise provided in subsection 2, a county fair and

2-30 recreation board, in addition to the other powers conferred upon a county

2-31 fair and recreation board by NRS 244A.597 to 244A.655, inclusive, may:

2-32 [1.] (a) Set aside a fund in an amount that it considers necessary and

2-33 which may be expended in the discretion of the board to promote or attract

2-34 conventions, meetings and like gatherings that will utilize the recreational

2-35 facilities authorized by NRS 244A.597. The expenditure is hereby declared

2-36 to be an expenditure made for a public purpose.

2-37 [2.] (b) Solicit and promote tourism and gaming generally, both

2-38 individually and through annual grants in cash or in kind including lease of

2-39 its facilities to the chambers of commerce of the incorporated cities within

2-40 the county which respectively represent all of the residents of those cities,

2-41 or other nonprofit groups or associations, and further promote generally

2-42 the use of its facilities, pursuant to lease agreements, by organized groups

2-43 or by the general public for the holding of conventions, expositions, trade

3-1 shows, entertainment, sporting events, cultural activities or similar uses

3-2 reasonably calculated to produce revenue for the board and to enhance the

3-3 general economy. The promotion of tourism, gaming or the use of facilities

3-4 may include advertising the facilities under control of the board and the

3-5 resources of the community or area, including tourist accommodations,

3-6 transportation, entertainment, gaming and climate. The advertising may be

3-7 done jointly with a private enterprise.

3-8 [3.] (c) Enter into contracts for advertising pursuant to this section and

3-9 pay the cost of the advertising, including a reasonable commission.

3-10 2. In a county whose population is 400,000 or more, the county fair

3-11 and recreation board shall apportion at least 47 percent of its total

3-12 receipts to a community budget to be used by the board of county

3-13 commissioners for the capital construction of parks, recreational

3-14 facilities, museums, other cultural facilities, and similar projects,

3-15 designed to serve the permanent residents of the county.

3-16 Sec. 4. 1. This section and sections 1 and 2 of this act become

3-17 effective on July 1, 1999.

3-18 2. Section 3 of this act becomes effective on July 1, 2005.

3-19 3. Section 1 of this act expires by limitation on July 1, 2005.

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