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).

Whereas, The legislature hereby finds and declares that a general law

1-1 Section 1. 1. A tax at the rate of:

1-2 (a) Three percent of the gross receipts from the rental of transient

1-3 lodging is hereby imposed in:

1-4 (1) The unincorporated area of Washoe County; and

1-5 (2) Each incorporated city in Washoe County, except in the district

1-6 described in NRS 268.780 to 268.785, inclusive.

2-1 (b) Two percent of the gross receipts from the rental of transient lodging

2-2 is hereby imposed in the district described in NRS 268.780 to 268.785,

2-3 inclusive.

2-4 2. The tax imposed pursuant to this section must:

2-5 (a) Be in addition to all other taxes imposed on the revenue from the

2-6 rental of transient lodging in Washoe County and the incorporated cities in

2-7 Washoe County;

2-8 (b) Be collected and enforced in the same manner as provided for the

2-9 collection of the tax imposed by NRS 244.3352;

2-10 (c) Be paid to the Reno/Sparks Convention and Visitors Authority,

2-11 which shall distribute the proceeds from the tax in the manner set forth in

2-12 section 2 of this act; and

2-13 (d) Not be collected after the date on which the notes, bonds and other

2-14 obligations described in subsection 2 of section 2 of this act have been fully

2-15 paid.

2-16 3. As used in this section, "gross receipts from the rental of transient

2-17 lodging" does not include the tax imposed or collected from paying guests

2-18 pursuant to this section.

2-19 Sec. 2. The proceeds of the tax imposed pursuant to section 1 of this

2-20 act and any applicable penalty or interest must be distributed as follows:

2-21 1. An amount equal to:

2-22 (a) Two-thirds of the proceeds collected in:

2-23 (1) The incorporated area of Washoe County; and

2-24 (2) Each incorporated city in Washoe County, except in the district

2-25 described in NRS 268.780 to 268.785, inclusive; and

2-26 (b) All of the proceeds collected in the district described in NRS

2-27 268.780 to 268.785, inclusive,

2-28 must be used by the Reno/Sparks Convention and Visitors Authority to

2-29 support the expansion and remodeling of the Reno/Sparks Convention

2-30 Center.

2-31 2. The additional sum of $1,500,000 and, beginning June 1, 2000, and

2-32 each year thereafter, an additional amount equal to $1,500,000 multiplied

2-33 by the percentage by which the proceeds of the tax imposed pursuant to

2-34 section 1 of this act increased during the immediately preceding 12-month

2-35 period, if any, must be used as follows:

2-36 (a) Two-thirds for the marketing and promotion of tourism as approved

2-37 by the Reno/Sparks Convention and Visitors Authority; and

2-38 (b) One-third for the support of the National Bowling Stadium,

2-39 until such time as the Truckee Meadows Tourism Facility and

2-40 Revitalization Steering Committee identifies particular capital improvement

2-41 projects pursuant to section 7 of this act. After the Truckee Meadows

2-42 Tourism Facility and Revitalization Steering Committee identifies

2-43 particular capital improvement projects pursuant to section 7 of this act, the

3-1 money described in this subsection must, notwithstanding the provisions of

3-2 NRS 279.619, be used to pay the principal and interest on notes, bonds or

3-3 other obligations issued by the Reno Redevelopment Agency to fund the

3-4 acquisition, establishment, construction or expansion of the projects so

3-5 identified.

3-6 3. The remainder of the proceeds of the tax, if any, after the amounts

3-7 described in subsections 1 and 2 are set aside for use pursuant to those

3-8 subsections, must be distributed in the following manner:

3-9 (a) Two-thirds to the Reno/Sparks Convention and Visitors Authority to

3-10 support the expansion and remodeling of Reno/Sparks Convention Center.

3-11 (b) One-third to be used as set forth in subsection 2.

3-12 Sec. 3. 1. Except as otherwise provided in subsection 2, the

3-13 Reno/Sparks Convention and Visitors Authority shall, until the date on

3-14 which the notes, bonds and other obligations described in subsection 2 of

3-15 section 2 of this act have been fully paid, grant 50 percent of the proceeds it

3-16 receives from a tax imposed on the revenue from the rental of transient

3-17 lodging which are collected in Incline Village and Crystal Bay to the Lake

3-18 Tahoe Incline Village and Crystal Bay Visitors Bureau to be used for:

3-19 (a) The operation and maintenance of facilities; and

3-20 (b) The marketing and promotion of tourism in Incline Village and

3-21 Crystal Bay.

3-22 2. The provisions of subsection 1 apply only to those proceeds from a

3-23 tax imposed previously on the revenue from the rental of transient lodging

3-24 which are available to the Reno/Sparks Convention and Visitors Authority

3-25 to carry out its operations, including, without limitation, advertising and the

3-26 promotion of tourism. The provisions of subsection 1 do not apply to those

3-27 proceeds from a tax imposed on the revenue from the rental of transient

3-28 lodging which the Reno/Sparks Convention and Visitors Authority is

3-29 required by law to:

3-30 (a) Pay over or otherwise distribute to, in whole or in part, to another

3-31 governmental entity; or

3-32 (b) Expend, pledge, use for or commit to a different purpose.

3-33 Sec. 4. 1. The City Council of the City of Sparks may by ordinance

3-34 impose a tax at the rate of not more than 1 percent of the gross receipts

3-35 from the rental of transient lodging in the City of Sparks.

3-36 2. A tax imposed pursuant to this section must be collected and

3-37 enforced in the same manner as provided for the collection of the tax

3-38 imposed by NRS 268.096.

3-39 3. A tax imposed pursuant to this section may be imposed in addition

3-40 to all other taxes imposed on the revenue from the rental of transient

3-41 lodging.

4-1 4. The proceeds of a tax imposed pursuant to this section and any

4-2 applicable penalty or interest must be retained by the City of Sparks and

4-3 used for the marketing and promotion of tourism in the City of Sparks in

4-4 the manner determined by the Sparks Tourism and Marketing Committee.

4-5 5. As used in this section, "gross receipts from the rental of transient

4-6 lodging" does not include the tax imposed or collected from paying guests

4-7 pursuant to this section.

4-8 Sec. 5. 1. If the City Council of the City of Sparks imposes a tax

4-9 pursuant to section 4 of this act, the City Council shall create the Sparks

4-10 Tourism and Marketing Committee, consisting of three members, to

4-11 determine the manner in which the proceeds from the tax must be used. The

4-12 membership of the Committee consists of:

4-13 (a) Two members of the City Council of the City of Sparks, appointed

4-14 by the City Council of the City of Sparks.

4-15 (b) One member who is a member of the Nevada Resort Association

4-16 who represents a property in the City of Sparks, appointed by the City

4-17 Council of the City of Sparks from a list submitted by the Nevada Resort

4-18 Association.

4-19 2. The Committee shall elect a chairman from among its members.

4-20 3. A vacancy on the Committee must be filled in the same manner as

4-21 the original appointment.

4-22 4. The Committee shall meet at least quarterly or by a call of the

4-23 chairman or a majority of the members of the Committee.

4-24 5. Members of the Committee serve without compensation, except that

4-25 while engaged in the business of the Committee, each member may be paid

4-26 the per diem allowance and travel expenses provided for state officers and

4-27 employees generally, as the budget of the Committee allows.

4-28 Sec. 6. 1. The Truckee Meadows Tourism Facility and

4-29 Revitalization Steering Committee, consisting of nine members, is hereby

4-30 created. The membership of the Committee consists of:

4-31 (a) Three persons appointed by the Board of Directors of the

4-32 Reno/Sparks Convention and Visitors Authority, one of whom must be a

4-33 member of the Nevada Resort Association who represents properties

4-34 outside the district described in NRS 268.780 to 268.785, inclusive, and

4-35 two of whom must represent the interests of Sparks, Washoe County, the

4-36 motel industry or general business.

4-37 (b) Three members of the Reno Redevelopment Agency, appointed by

4-38 the Chairman of the Agency.

4-39 (c) Three persons appointed by the Nevada Resort Association from

4-40 those members of the Association whose properties are located in the

4-41 district described in NRS 268.780 to 268.785, inclusive.

4-42 2. The Committee shall elect a chairman from among its members.

5-1 3. A vacancy on the Committee must be filled in the same manner as

5-2 the original appointment.

5-3 4. The Committee shall meet at least quarterly or by a call of the

5-4 chairman or majority of the members of the Committee.

5-5 5. Members of the Committee serve without compensation, except that

5-6 while engaged in the business of the Committee, each member may be paid

5-7 the per diem allowance and travel expenses provided for state officers and

5-8 employees generally, as the budget of the Reno Redevelopment Agency

5-9 allows.

5-10 Sec. 7. 1. The Truckee Meadows Tourism Facility and

5-11 Revitalization Steering Committee shall develop a master plan which

5-12 identifies:

5-13 (a) Proposed capital improvement projects that the Committee

5-14 determines to be advisable to promote tourism in Washoe County; and

5-15 (b) The method or methods pursuant to which the proposed capital

5-16 improvement projects identified in paragraph (a) will be financed.

5-17 2. Capital improvement projects identified pursuant to this section

5-18 must be:

5-19 (a) Approved by a two-thirds vote of the members of the Committee;

5-20 and

5-21 (b) Located in the district described in NRS 268.780 to 268.785,

5-22 inclusive.

5-23 Sec. 8. NRS 244A.601 is hereby amended to read as follows:

5-43 the largest incorporated city in the county.

6-1 (4) One member who is a representative of other business or

6-2 commercial interests from a list of nominees submitted by the chamber of

6-3 commerce of the largest incorporated city in the county.

6-4 (5) Three members who are representatives of the association of

6-5 gaming establishments whose membership collectively paid the most gross

6-6 revenue fees to the state pursuant to NRS 463.370 in the county in the

6-7 preceding year, from a list of nominees submitted by the association. If

6-8 there is no such association, the three appointed members must be

6-9 representative of gaming.

6-10 If the members entitled to vote find the nominees on a list of nominees

6-11 submitted pursuant to this paragraph unacceptable, they shall request a new

6-12 list of nominees.

6-13 2. The terms of members appointed pursuant to paragraphs (a), (b) and

6-14 (c) of subsection 1 are coterminous with their terms of office. The members

6-15 appointed pursuant to paragraph (d) of subsection 1 must be appointed for

6-16 2-year terms. Any vacancy occurring on the board must be filled by the

6-17 authority entitled to appoint the member whose position is vacant. Each

6-18 member appointed pursuant to paragraph (d) of subsection 1 may succeed

6-19 himself only once.

6-20 3. If a member ceases to be engaged in the business or occupation

6-21 which he was appointed to represent, he ceases to be a member, and

6-22 another person engaged in that business or occupation must be appointed

6-23 for the unexpired term.

6-24 4. Any member appointed by the board of county commissioners or a

6-25 governing body of a city must be a member of the appointing board or

6-26 body.

6-27 5. If the duties of an officer or employee of the county fair and

6-28 recreation board require the officer or employee to travel by air, the

6-29 board:

6-30 (a) Shall pay only the cost required for the officer or employee to

6-31 travel to and from the required destination on the regularly scheduled

6-32 commercial air carrier having the lowest cost, in the class of service

6-33 having the lowest cost.

6-34 (b) Shall not pay for the travel of a relative or spouse of the officer or

6-35 employee or any other person who is not an officer or employee traveling

6-36 as part of the duties of his position.

6-37 Sec. 9. This act becomes effective upon passage and approval for the

6-38 purpose of authorizing any actions that are necessary to prepare for the

6-39 collection of the taxes imposed and authorized by this act, including,

6-40 without limitation, the adoption of the ordinance authorized by section 4 of

6-41 this act, and on June 1, 1999, for all other purposes.

7-1 Sec. 10. If any provision of this act, or the application thereof to any

7-2 person, thing or circumstance is held invalid, such invalidity shall not affect

7-3 the provisions or applications of this act which can be given effect without

7-4 the invalid provision or application, and to this end the provisions of this

7-5 act are hereby declared to be severable.