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 paid to the City Council of the City of Sparks on the

3-9 dates and in the amounts set forth in this subsection to be used by the City

3-10 Council and the Sparks Tourism and Marketing Committee for the

3-11 marketing and promotion of tourism in the City of Sparks and for the

3-12 maintenance of capital improvements within redevelopment areas in the

3-13 City of Sparks:

3-14 (a) On July 1, 2000, an amount not to exceed $100,000.

3-15 (b) On July 1, 2001, an amount not to exceed $100,000.

3-16 (c) On July 1, 2002, an amount not to exceed $200,000.

3-17 (d) On July 1, 2003, an amount not to exceed $200,000.

3-18 (e) On July 1, 2004, an amount not to exceed $250,000.

3-19 (f) On July 1, 2005, an amount not to exceed $250,000.

3-20 (g) On July 1, 2006, an amount not to exceed $350,000.

3-21 (h) On July 1, 2007, and each year thereafter, an amount equal to the

3-22 sum of $350,000 plus an additional amount equal to $350,000 multiplied

3-23 by the percentage by which the proceeds of the tax imposed pursuant to

3-24 section 1 of this act increased during the immediately preceding 12-month

3-25 period, if any.

3-26 4. The remainder of the proceeds of the tax, if any, after the amounts

3-27 described in subsections 1, 2 and 3 are set aside for use pursuant to those

3-28 subsections, must be distributed in the following manner:

3-29 (a) Two-thirds to the Reno/Sparks Convention and Visitors Authority to

3-30 support the expansion and remodeling of Reno/Sparks Convention Center.

3-31 (b) One-third to be used as set forth in subsection 2.

3-32 Sec. 3. 1. Except as otherwise provided in subsection 2, the

3-33 Reno/Sparks Convention and Visitors Authority shall, until the date on

3-34 which the notes, bonds and other obligations described in subsection 2 of

3-35 section 2 of this act have been fully paid, grant 50 percent of the proceeds it

3-36 receives from a tax imposed on the revenue from the rental of transient

3-37 lodging which are collected in Incline Village and Crystal Bay to the Lake

3-38 Tahoe Incline Village and Crystal Bay Visitors Bureau to be used for:

3-39 (a) The operation and maintenance of facilities; and

3-40 (b) The marketing and promotion of tourism in Incline Village and

3-41 Crystal Bay.

3-42 2. The provisions of subsection 1 apply only to those proceeds from a

3-43 tax imposed previously on the revenue from the rental of transient lodging

4-1 which are available to the Reno/Sparks Convention and Visitors Authority

4-2 to carry out its operations, including, without limitation, advertising and the

4-3 promotion of tourism. The provisions of subsection 1 do not apply to those

4-4 proceeds from a tax imposed on the revenue from the rental of transient

4-5 lodging which the Reno/Sparks Convention and Visitors Authority is

4-6 required by law to:

4-7 (a) Pay over or otherwise distribute to, in whole or in part, to another

4-8 governmental entity; or

4-9 (b) Expend, pledge, use for or commit to a different purpose.

4-10 Sec. 4. 1. The City Council of the City of Sparks may by ordinance

4-11 impose a tax at the rate of not more than 1 percent of the gross receipts

4-12 from the rental of transient lodging in the City of Sparks.

4-13 2. A tax imposed pursuant to this section must be collected and

4-14 enforced in the same manner as provided for the collection of the tax

4-15 imposed by NRS 268.096.

4-16 3. A tax imposed pursuant to this section may be imposed in addition

4-17 to all other taxes imposed on the revenue from the rental of transient

4-18 lodging.

4-19 4. The proceeds of a tax imposed pursuant to this section and any

4-20 applicable penalty or interest must be paid to the City Council of the City

4-21 of Sparks to be used by the City Council and the Sparks Tourism and

4-22 Marketing Committee for the marketing and promotion of tourism in the

4-23 City of Sparks and for the maintenance of capital improvements within

4-24 redevelopment areas in the City of Sparks.

4-25 5. As used in this section, "gross receipts from the rental of transient

4-26 lodging" does not include the tax imposed or collected from paying guests

4-27 pursuant to this section.

4-28 Sec. 5. 1. The Sparks Tourism and Marketing Committee, consisting

4-29 of three members, is hereby created. The membership of the Committee

4-30 consists of:

4-31 (a) Two members of the City Council of the City of Sparks, appointed

4-32 by the City Council of the City of Sparks.

4-33 (b) One member who is a member of the Nevada Resort Association

4-34 who represents a property in the City of Sparks, appointed by the City

4-35 Council of the City of Sparks from a list submitted by the Nevada Resort

4-36 Association.

4-37 2. The Committee shall elect a chairman from among its members.

4-38 3. A vacancy on the Committee must be filled in the same manner as

4-39 the original appointment.

4-40 4. The Committee shall meet at least quarterly or by a call of the

4-41 chairman or a majority of the members of the Committee.

4-42 5. Members of the Committee serve without compensation, except that

4-43 while engaged in the business of the Committee, each member may be paid

5-1 the per diem allowance and travel expenses provided for state officers and

5-2 employees generally, as the budget of the Committee allows.

5-3 Sec. 6. 1. The Truckee Meadows Tourism Facility and

5-4 Revitalization Steering Committee, consisting of nine members, is hereby

5-5 created. The membership of the Committee consists of:

5-6 (a) Three persons appointed by the Board of Directors of the

5-7 Reno/Sparks Convention and Visitors Authority, one of whom must be a

5-8 member of the Nevada Resort Association who represents properties

5-9 outside the district described in NRS 268.780 to 268.785, inclusive, and

5-10 two of whom must represent the interests of Sparks, Washoe County, the

5-11 motel industry or general business.

5-12 (b) Three members of the Reno Redevelopment Agency, appointed by

5-13 the Chairman of the Agency.

5-14 (c) Three persons appointed by the Nevada Resort Association from

5-15 those members of the Association whose properties are located in the

5-16 district described in NRS 268.780 to 268.785, inclusive.

5-17 2. The Committee shall elect a chairman from among its members.

5-18 3. A vacancy on the Committee must be filled in the same manner as

5-19 the original appointment.

5-20 4. The Committee shall meet at least quarterly or by a call of the

5-21 chairman or majority of the members of the Committee.

5-22 5. Members of the Committee serve without compensation, except that

5-23 while engaged in the business of the Committee, each member may be paid

5-24 the per diem allowance and travel expenses provided for state officers and

5-25 employees generally, as the budget of the Reno Redevelopment Agency

5-26 allows.

5-27 Sec. 7. 1. The Truckee Meadows Tourism Facility and

5-28 Revitalization Steering Committee shall develop a master plan which

5-29 identifies:

5-30 (a) Proposed capital improvement projects that the Committee

5-31 determines to be advisable to promote tourism in Washoe County; and

5-32 (b) The method or methods pursuant to which the proposed capital

5-33 improvement projects identified in paragraph (a) will be financed.

5-34 2. Capital improvement projects identified pursuant to this section

5-35 must be:

5-36 (a) Approved by a two-thirds vote of the members of the Committee;

5-37 and

5-38 (b) Located in the district described in NRS 268.780 to 268.785,

5-39 inclusive.

5-40 Sec. 8. NRS 244A.601 is hereby amended to read as follows:

5-43 members who are appointed as follows:

6-1 (a) Two members by the board of county commissioners.

6-2 (b) Two members by the governing body of the largest incorporated city

6-3 in the county.

6-4 (c) One member by the governing body of the next largest incorporated

6-5 city in the county.

6-6 (d) Except as otherwise provided in subsection 2, seven members by the

6-7 members appointed pursuant to paragraphs (a), (b) and (c). The members

6-8 entitled to vote shall select:

6-9 (1) One member who is a representative of air service interests from a

6-10 list of nominees submitted by the Airport Authority of Washoe County. The

6-11 nominees must not be elected officers.

6-12 (2) One member who is a representative of motel operators from a list

6-13 of nominees submitted by one or more associations that represent the motel

6-14 industry.

6-15 (3) One member who is a representative of banking or other financial

6-16 interests from a list of nominees submitted by the chamber of commerce of

6-17 the largest incorporated city in the county.

6-18 (4) One member who is a representative of other business or

6-19 commercial interests from a list of nominees submitted by the chamber of

6-20 commerce of the largest incorporated city in the county.

6-21 (5) Three members who are representatives of the association of

6-22 gaming establishments whose membership collectively paid the most gross

6-23 revenue fees to the state pursuant to NRS 463.370 in the county in the

6-24 preceding year, from a list of nominees submitted by the association. If

6-25 there is no such association, the three appointed members must be

6-26 representative of gaming.

6-27 If the members entitled to vote find the nominees on a list of nominees

6-28 submitted pursuant to this paragraph unacceptable, they shall request a new

6-29 list of nominees.

6-30 2. The terms of members appointed pursuant to paragraphs (a), (b) and

6-31 (c) of subsection 1 are coterminous with their terms of office. The members

6-32 appointed pursuant to paragraph (d) of subsection 1 must be appointed for

6-33 2-year terms. Any vacancy occurring on the board must be filled by the

6-34 authority entitled to appoint the member whose position is vacant. Each

6-35 member appointed pursuant to paragraph (d) of subsection 1 may succeed

6-36 himself only once.

6-37 3. If a member ceases to be engaged in the business or occupation

6-38 which he was appointed to represent, he ceases to be a member, and

6-39 another person engaged in that business or occupation must be appointed

6-40 for the unexpired term.

6-41 4. Any member appointed by the board of county commissioners or a

6-42 governing body of a city must be a member of the appointing board or

6-43 body.

7-1 5. If the duties of an officer or employee of the county fair and

7-2 recreation board require the officer or employee to travel by air, the

7-3 board:

7-4 (a) Shall pay only the cost required for the officer or employee to

7-5 travel to and from the required destination on the regularly scheduled

7-6 commercial air carrier having the lowest cost, in the class of service

7-7 having the lowest cost.

7-8 (b) Shall not pay for the travel of a relative or spouse of the officer or

7-9 employee or any other person who is not an officer or employee traveling

7-10 as part of the duties of his position.

7-11 Sec. 9. This act becomes effective upon passage and approval for the

7-12 purpose of authorizing any actions that are necessary to prepare for the

7-13 collection of the taxes imposed and authorized by this act, including,

7-14 without limitation, the adoption of the ordinance authorized by section 4 of

7-15 this act, and on June 1, 1999, for all other purposes.

7-16 Sec. 10. If any provision of this act, or the application thereof to any

7-17 person, thing or circumstance is held invalid, such invalidity shall not affect

7-18 the provisions or applications of this act which can be given effect without

7-19 the invalid provision or application, and to this end the provisions of this

7-20 act are hereby declared to be severable.