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AN ACT relating to taxation; raising the tax on the rental of transient lodging within Washoe
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; imposing certain requirements with
respect to air travel by officers and employees of certain county fair and recreation
boards; and providing other matters properly relating thereto.
Whereas, The legislature hereby finds and declares that a general law
cannot be made applicable for all provisions of this act because of the
economic and geographical diversity of the local governments of this state,
the unique growth patterns in those local governments and the special
conditions experienced in Washoe County related to the need to revitalize
specific areas of Washoe County; now, therefore,
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 1. 1. A tax at the rate of:
(a) Three percent of the gross receipts from the rental of transient
lodging is hereby imposed in:
(1) The unincorporated area of Washoe County; and
(2) Each incorporated city in Washoe County, except in a district
described in NRS 268.780 to 268.785, inclusive, in which a 1 percent tax is
imposed on the gross receipts from the rental of transient lodging for
railroad grade separation projects.
(b) Two percent of the gross receipts from the rental of transient lodging
is hereby imposed in a district described in NRS 268.780 to 268.785,
inclusive, in which a 1 percent tax is imposed on the gross receipts from the
rental of transient lodging for railroad grade separation projects.
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 subsections 1 and 2 of section 2 of this act have
3. All decisions, and any deliberations leading to those decisions, that
are made by any body, including, without limitation, the Reno/Sparks
Convention and Visitors Authority, the Truckee Meadows Tourism Facility
and Revitalization Steering Committee and the Sparks Tourism and
Marketing Committee, concerning the expenditure, commitment or other
use of money derived from the proceeds of the tax imposed pursuant to this
section must be made at a public meeting that complies with the provisions
of chapter 241 of NRS, whether or not the body is determined to be a
public body to which that chapter is applicable.
4. 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. 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 unincorporated area of Washoe County; and
(2) Each incorporated city in Washoe County, except in a district
described in NRS 268.780 to 268.785, inclusive, in which a 1 percent tax is
imposed on the gross receipts from the rental of transient lodging for
railroad grade separation projects; and
(b) All of the proceeds collected in a district described in NRS 268.780
to 268.785, inclusive, in which a 1 percent tax is imposed on the gross
receipts from the rental of transient lodging for railroad grade separation
projects,
must be used by the Reno/Sparks Convention and Visitors Authority to
reconstruct, expand, improve, equip, operate and maintain the Reno/Sparks
Convention Center, including, but not limited to, parking and facilities
ancillary to the Reno/Sparks Convention Center and the acquisition of real
property and other appurtenances therefor. The Reno/Sparks Convention
and Visitors Authority may irrevocably pledge and use any money received
from the proceeds of the tax pursuant to this subsection, together with the
proceeds of other tax revenues and facilities revenues received by the
Reno/Sparks Convention and Visitors Authority legally available therefor,
for the payment of general and special obligations issued for the purpose of
reconstructing, expanding, improving and equipping the Reno/Sparks
Convention Center, including, but not limited to, parking and facilities
ancillary to the Reno/Sparks Convention Center and the acquisition of real
property and other appurtenances therefor.
2. From the remaining one-third of the proceeds collected in the area
described in subparagraphs (1) and (2) of paragraph (a) of subsection 1, the
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
(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 6 of this act. After the Truckee Meadows
Tourism Facility and Revitalization Steering Committee identifies
particular capital improvement projects pursuant to section 6 of this act, the
money described in this subsection must, notwithstanding the provisions of
NRS 279.619, be used to acquire, establish, construct, expand and equip
such projects, and 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. From the remaining one-third of the proceeds collected in the area
described in subparagraphs (1) and (2) of paragraph (a) of subsection 1, if
any, after the amount described in subsection 2 is set aside for use pursuant
to that subsection, the amounts set forth in this subsection must be paid to
the City Council of the City of Sparks on the dates set forth in this
subsection to be used by the City Council and the Sparks Tourism and
Marketing Committee for the marketing and promotion of tourism in the
City of Sparks and for the operation and maintenance of capital
improvements within redevelopment areas in the City of Sparks:
(a) On July 1, 2000, an amount not to exceed $100,000.
(b) On July 1, 2001, an amount not to exceed $100,000.
(c) On July 1, 2002, an amount not to exceed $200,000.
(d) On July 1, 2003, an amount not to exceed $200,000.
(e) On July 1, 2004, an amount not to exceed $250,000.
(f) On July 1, 2005, an amount not to exceed $250,000.
(g) On July 1, 2006, an amount not to exceed $350,000.
(h) On July 1, 2007, and each year thereafter, an amount equal to the
sum of $350,000 plus an additional amount equal to $350,000 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.
4. The remainder of the one-third of the proceeds collected in the area
described in subparagraphs (1) and (2) of paragraph (a) of subsection 1, if
any, after the amounts described in subsections 2 and 3 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
reconstruct, expand, improve, equip, operate and maintain the Reno/Sparks
Convention Center, including, but not limited to, parking and facilities
ancillary to the Reno/Sparks Convention Center and the acquisition of real
property and other appurtenances therefor and the payment of general and
special obligations issued for those purposes.
(b) One-third to be used as set forth in subsection 2
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 is imposed pursuant to section 1 of this act or which the
Reno/Sparks Convention and Visitors Authority is required by law before
March 1, 1999, 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,
or that the Reno/Sparks Convention and Visitors Authority expends for or
pledges to notes, bonds or other obligations payable from the rental of
transient lodging which are issued by or on behalf of the Reno/Sparks
Convention and Visitors Authority.
Sec. 4. 1. The Sparks Tourism and Marketing Committee, consisting
of three members, is hereby created. 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.
Sec. 5. 1. The Truckee Meadows Tourism Facility and
Revitalization Steering Committee, consisting of nine members, is hereby
created. The membership of the Committee consists of:
(a) Three persons appointed by the Board of Directors of the
Reno/Sparks Convention and Visitors Authority, one of whom must be a
member of the Nevada Resort Association who represents properties
outside a district described in NRS 268.780 to 268.785, inclusive, in which
a 1 percent tax is imposed on the gross receipts from the rental of transient
lodging for railroad grade separation projects, and two of whom must
represent the interests of Sparks, Washoe County, the motel industry or
general business.
(b) Three members of the Reno Redevelopment Agency, appointed by
the Chairman of the Agency.
(c) Three persons appointed by the Nevada Resort Association from
those members of the Association whose properties are located in a district
described in NRS 268.780 to 268.785, inclusive, in which a 1 percent tax is
imposed on the gross receipts from the rental of transient lodging for
railroad grade separation projects.
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 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 Reno Redevelopment Agency
allows.
Sec. 6. 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 a district described in NRS 268.780 to 268.785,
inclusive, in which a 1 percent tax is imposed on the gross receipts from the
rental of transient lodging for railroad grade separation projects.
Sec. 7. NRS 244A.601 is hereby amended to read as follows:
244A.601 1. In
any county whose population is 100,000 or more, andless 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
(a) Shall pay only the cost required for the officer or employee to
travel to and from the required destination on a regularly scheduled
commercial air carrier 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.
1. This act becomes effective upon passage and approval forthe purpose of authorizing any actions that are necessary to prepare for the
collection of the taxes imposed and authorized by this act, and on June 1,
1999, for all other purposes.
2. Section 7 of this act expires by limitation on June 30, 2001.
Sec. 9. 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.
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