Amendment No. 691

Senate Amendment to Senate Bill No. 477 (BDR S-1641)

Proposed by: Committee on Taxation

Amendment Box: Replaces Amendment No. 589. Conflicts with Amendments Nos. 379 and 428.

Resolves Conflicts with: N/A

Amends: Summary: Title: Preamble: Joint Sponsorship:

ASSEMBLY ACTION Initial and Date | SENATE ACTION Initial and Date

Adopted Lost | Adopted Lost

Concurred In Not | Concurred In Not

Receded Not | Receded Not

Amend section 1, pages 1 and 2, by deleting line 20 on page 1 and lines 1 through 7 on page 2, and inserting:

"2. The tax imposed pursuant to this section must:

(a) Be in addition to all other taxes imposed on the revenue from the rental of transient lodging in Washoe County and the incorporated cities in Washoe County;

(b) Be collected and enforced in the same manner as provided for the collection of the tax imposed by NRS 244.3352;

(c) Be paid to the Reno/Sparks Convention and Visitors Authority, which shall distribute the proceeds from the tax in the manner set forth in section 2 of this act; and

(d) Not be collected after the date on which the notes, bonds and other obligations described in subsection 2 of section 2 of this act have been fully paid.".

Amend sec. 2, page 2, by deleting lines 11 through 32 and inserting:

"Sec. 2. The proceeds of the tax imposed pursuant to section 1 of this act and any applicable penalty or interest must be distributed as follows:

1. An amount equal to:

(a) Two-thirds of the proceeds collected in:

(1) The incorporated area of Washoe County; and

(2) Each incorporated city in Washoe County, except in the district described in NRS 268.780 to 268.785, inclusive; and

(b) All of the proceeds collected in the district described in NRS 268.780 to 268.785, inclusive,

must be used by the Reno/Sparks Convention and Visitors Authority to support the expansion and remodeling of the Reno/Sparks Convention Center.

2. The additional sum of $1,500,000 and, beginning June 1, 2000, and each year thereafter, an additional amount equal to $1,500,000 multiplied by the percentage by which the proceeds of the tax imposed pursuant to section 1 of this act increased during the immediately preceding 12-month period, if any, must be used as follows:

(a) Two-thirds for the marketing and promotion of tourism as approved by the Reno/Sparks Convention and Visitors Authority; and

(b) One-third for the support of the National Bowling Stadium,

until such time as the Truckee Meadows Tourism Facility and Revitalization Steering Committee identifies particular capital improvement projects pursuant to section 7 of this act. After the Truckee Meadows Tourism Facility and Revitalization Steering Committee identifies particular capital improvement projects pursuant to section 7 of this act, the money described in this subsection must, notwithstanding the provisions of NRS 279.619, be used to pay the principal and interest on notes, bonds or other obligations issued by the Reno Redevelopment Agency to fund the acquisition, establishment, construction or expansion of the projects so identified.

3. The remainder of the proceeds of the tax, if any, after the amounts described in subsections 1 and 2 are set aside for use pursuant to those subsections, must be distributed in the following manner:

(a) Two-thirds to the Reno/Sparks Convention and Visitors Authority to support the expansion and remodeling of Reno/Sparks Convention Center.

(b) One-third to be used as set forth in subsection 2.".

Amend the bill as a whole by renumbering sections 3 and 4 as sections 6 and 7 and adding new sections designated sections 3, 4 and 5, following sec. 2, to read as follows:

"Sec. 3. 1. Except as otherwise provided in subsection 2, the Reno/Sparks Convention and Visitors Authority shall, until the date on which the notes, bonds and other obligations described in subsection 2 of section 2 of this act have been fully paid, grant 50 percent of the proceeds it receives from a tax imposed on the revenue from the rental of transient lodging which are collected in Incline Village and Crystal Bay to the Lake Tahoe Incline Village and Crystal Bay Visitors Bureau to be used for:

(a) The operation and maintenance of facilities; and

(b) The marketing and promotion of tourism in Incline Village and Crystal Bay.

2. The provisions of subsection 1 apply only to those proceeds from a tax imposed previously on the revenue from the rental of transient lodging which are available to the Reno/Sparks Convention and Visitors Authority to carry out its operations, including, without limitation, advertising and the promotion of tourism. The provisions of subsection 1 do not apply to those proceeds from a tax imposed on the revenue from the rental of transient lodging which the Reno/Sparks Convention and Visitors Authority is required by law to:

(a) Pay over or otherwise distribute to, in whole or in part, to another governmental entity; or

(b) Expend, pledge, use for or commit to a different purpose.

Sec. 4. 1. The City Council of the City of Sparks may by ordinance impose a tax at the rate of not more than 1 percent of the gross receipts from the rental of transient lodging in the City of Sparks.

2. A tax imposed pursuant to this section must be collected and enforced in the same manner as provided for the collection of the tax imposed by NRS 268.096.

3. A tax imposed pursuant to this section may be imposed in addition to all other taxes imposed on the revenue from the rental of transient lodging.

4. The proceeds of a tax imposed pursuant to this section and any applicable penalty or interest must be retained by the City of Sparks and used for the marketing and promotion of tourism in the City of Sparks in the manner determined by the Sparks Tourism and Marketing Committee.

5. As used in this section, "gross receipts from the rental of transient lodging" does not include the tax imposed or collected from paying guests pursuant to this section.

Sec. 5. 1. If the City Council of the City of Sparks imposes a tax pursuant to section 4 of this act, the City Council shall create the Sparks Tourism and Marketing Committee, consisting of three members, to determine the manner in which the proceeds from the tax must be used. The membership of the Committee consists of:

(a) Two members of the City Council of the City of Sparks, appointed by the City Council of the City of Sparks.

(b) One member who is a member of the Nevada Resort Association who represents a property in the City of Sparks, appointed by the City Council of the City of Sparks from a list submitted by the Nevada Resort Association.

2. The Committee shall elect a chairman from among its members.

3. A vacancy on the Committee must be filled in the same manner as the original appointment.

4. The Committee shall meet at least quarterly or by a call of the chairman or a majority of the members of the Committee.

5. Members of the Committee serve without compensation, except that while engaged in the business of the Committee, each member may be paid the per diem allowance and travel expenses provided for state officers and employees generally, as the budget of the Committee allows.".

Amend sec. 3, page 3, by deleting lines 5 through 8 and inserting:

"3. A vacancy on the Committee must be filled in the same manner as the original appointment.".

Amend sec. 4, page 3, by deleting lines 16 through 23 and inserting:

"Sec. 7. 1. The Truckee Meadows Tourism Facility and Revitalization Steering Committee shall develop a master plan which identifies:

(a) Proposed capital improvement projects that the Committee determines to be advisable to promote tourism in Washoe County; and

(b) The method or methods pursuant to which the proposed capital improvement projects identified in paragraph (a) will be financed.

2. Capital improvement projects identified pursuant to this section must be:

(a) Approved by a two-thirds vote of the members of the Committee; and

(b) Located in the district described in NRS 268.780 to 268.785, inclusive.".

Amend the bill as a whole by renumbering sec. 5 as sec. 9 and adding a new section designated sec. 8, following sec. 4, to read as follows:

"Sec. 8. NRS 244A.601 is hereby amended to read as follows:

244A.601 1. In any county whose population is 100,000 or more, and less than 400,000, the county fair and recreation board consists of 12 members who are appointed as follows:

(a) Two members by the board of county commissioners.

(b) Two members by the governing body of the largest incorporated city in the county.

(c) One member by the governing body of the next largest incorporated city in the county.

(d) Except as otherwise provided in subsection 2, seven members by the members appointed pursuant to paragraphs (a), (b) and (c). The members entitled to vote shall select:

(1) One member who is a representative of air service interests from a list of nominees submitted by the Airport Authority of Washoe County. The nominees must not be elected officers.

(2) One member who is a representative of motel operators from a list of nominees submitted by one or more associations that represent the motel industry.

(3) One member who is a representative of banking or other financial interests from a list of nominees submitted by the chamber of commerce of the largest incorporated city in the county.

(4) One member who is a representative of other business or commercial interests from a list of nominees submitted by the chamber of commerce of the largest incorporated city in the county.

(5) Three members who are representatives of the association of gaming establishments whose membership collectively paid the most gross revenue fees to the state pursuant to NRS 463.370 in the county in the preceding year, from a list of nominees submitted by the association. If there is no such association, the three appointed members must be representative of gaming.

If the members entitled to vote find the nominees on a list of nominees submitted pursuant to this paragraph unacceptable, they shall request a new list of nominees.

2. The terms of members appointed pursuant to paragraphs (a), (b) and (c) of subsection 1 are coterminous with their terms of office. The members appointed pursuant to paragraph (d) of subsection 1 must be appointed for 2-year terms. Any vacancy occurring on the board must be filled by the authority entitled to appoint the member whose position is vacant. Each member appointed pursuant to paragraph (d) of subsection 1 may succeed himself only once.

3. If a member ceases to be engaged in the business or occupation which he was appointed to represent, he ceases to be a member, and another person engaged in that business or occupation must be appointed for the unexpired term.

4. Any member appointed by the board of county commissioners or a governing body of a city must be a member of the appointing board or body.

5. If the duties of an officer or employee of the county fair and recreation board require the officer or employee to travel by air, the board:

(a) Shall pay only the cost required for the officer or employee to travel to and from the required destination on the regularly scheduled commercial air carrier having the lowest cost, in the class of service having the lowest cost.

(b) Shall not pay for the travel of a relative or spouse of the officer or employee or any other person who is not an officer or employee traveling as part of the duties of his position.".

Amend sec. 5, page 3, by deleting line 24 and inserting:

"Sec. 9. This act becomes effective upon passage and approval for the purpose of authorizing any actions that are necessary to prepare for the collection of the taxes imposed and authorized by this act, including, without limitation, the adoption of the ordinance authorized by section 4 of this act, and on June 1, 1999, for all other purposes.".

Amend the bill as a whole by adding a new section designated sec. 10, following sec. 5, to read as follows:

"Sec. 10. If any provision of this act, or the application thereof to any person, thing or circumstance is held invalid, such invalidity shall not affect the provisions or applications of this act which can be given effect without the invalid provision or application, and to this end the provisions of this act are hereby declared to be severable.".

Amend the title of the bill by deleting the second line and inserting:

"County to pay certain costs related to the promotion of tourism; requiring the Reno/Sparks Convention and Visitors Authority to grant to the Lake Tahoe Incline Village and Crystal Bay Visitors Bureau a certain percentage of the taxes collected from the rental of transient lodging in Incline Village and Crystal Bay to pay certain costs related to the promotion of tourism; authorizing the City Council of the City of Sparks to impose by ordinance a tax on the rental of transient lodging within the City of Sparks; imposing certain requirements with respect to air travel by officers and employees of certain county fair and recreation boards; and providing".

Amend the summary of the bill, second line, by deleting "(BDR S-1641)" and inserting "(BDR 20-1641)".