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 a district

1-6 described in NRS 268.780 to 268.785, inclusive, in which a 1 percent tax is

2-1 imposed on the gross receipts from the rental of transient lodging for

2-2 railroad grade separation projects.

2-3 (b) Two percent of the gross receipts from the rental of transient lodging

2-4 is hereby imposed in a district described in NRS 268.780 to 268.785,

2-5 inclusive, in which a 1 percent tax is imposed on the gross receipts from the

2-6 rental of transient lodging for railroad grade separation projects.

2-7 2. The tax imposed pursuant to this section must:

2-8 (a) Be in addition to all other taxes imposed on the revenue from the

2-9 rental of transient lodging in Washoe County and the incorporated cities in

2-10 Washoe County;

2-11 (b) Be collected and enforced in the same manner as provided for the

2-12 collection of the tax imposed by NRS 244.3352;

2-13 (c) Be paid to the Reno/Sparks Convention and Visitors Authority,

2-14 which shall distribute the proceeds from the tax in the manner set forth in

2-15 section 2 of this act; and

2-16 (d) Not be collected after the date on which the notes, bonds and other

2-17 obligations described in subsections 1 and 2 of section 2 of this act have

2-18 been fully paid.

2-19 3. All decisions, and any deliberations leading to those decisions, that

2-20 are made by any body, including, without limitation, the Reno/Sparks

2-21 Convention and Visitors Authority, the Truckee Meadows Tourism Facility

2-22 and Revitalization Steering Committee and the Sparks Tourism and

2-23 Marketing Committee, concerning the expenditure, commitment or other

2-24 use of money derived from the proceeds of the tax imposed pursuant to this

2-25 section must be made at a public meeting that complies with the provisions

2-26 of chapter 241 of NRS, whether or not the body is determined to be a

2-27 public body to which that chapter is applicable.

2-28 4. As used in this section, "gross receipts from the rental of transient

2-29 lodging" does not include the tax imposed or collected from paying guests

2-30 pursuant to this section.

2-31 Sec. 2. The proceeds of the tax imposed pursuant to section 1 of this

2-32 act and any applicable penalty or interest must be distributed as follows:

2-33 1. An amount equal to:

2-34 (a) Two-thirds of the proceeds collected in:

2-35 (1) The unincorporated area of Washoe County; and

2-36 (2) Each incorporated city in Washoe County, except in a district

2-37 described in NRS 268.780 to 268.785, inclusive, in which a 1 percent tax is

2-38 imposed on the gross receipts from the rental of transient lodging for

2-39 railroad grade separation projects; and

2-40 (b) All of the proceeds collected in a district described in NRS 268.780

2-41 to 268.785, inclusive, in which a 1 percent tax is imposed on the gross

2-42 receipts from the rental of transient lodging for railroad grade separation

2-43 projects,

3-1 must be used by the Reno/Sparks Convention and Visitors Authority to

3-2 reconstruct, expand, improve, equip, operate and maintain the Reno/Sparks

3-3 Convention Center, including, but not limited to, parking and facilities

3-4 ancillary to the Reno/Sparks Convention Center and the acquisition of real

3-5 property and other appurtenances therefor. The Reno/Sparks Convention

3-6 and Visitors Authority may irrevocably pledge and use any money received

3-7 from the proceeds of the tax pursuant to this subsection, together with the

3-8 proceeds of other tax revenues and facilities revenues received by the

3-9 Reno/Sparks Convention and Visitors Authority legally available therefor,

3-10 for the payment of general and special obligations issued for the purpose of

3-11 reconstructing, expanding, improving and equipping the Reno/Sparks

3-12 Convention Center, including, but not limited to, parking and facilities

3-13 ancillary to the Reno/Sparks Convention Center and the acquisition of real

3-14 property and other appurtenances therefor.

3-15 2. From the remaining one-third of the proceeds collected in the area

3-16 described in subparagraphs (1) and (2) of paragraph (a) of subsection 1, the

3-17 sum of $1,500,000 and, beginning June 1, 2000, and each year thereafter,

3-18 an additional amount equal to $1,500,000 multiplied by the percentage by

3-19 which the proceeds of the tax imposed pursuant to section 1 of this act

3-20 increased during the immediately preceding 12-month period, if any, must

3-21 be used as follows:

3-22 (a) Two-thirds for the marketing and promotion of tourism as approved

3-23 by the Reno/Sparks Convention and Visitors Authority; and

3-24 (b) One-third for the support of the National Bowling Stadium,

3-25 until such time as the Truckee Meadows Tourism Facility and

3-26 Revitalization Steering Committee identifies particular capital improvement

3-27 projects pursuant to section 6 of this act. After the Truckee Meadows

3-28 Tourism Facility and Revitalization Steering Committee identifies

3-29 particular capital improvement projects pursuant to section 6 of this act, the

3-30 money described in this subsection must, notwithstanding the provisions of

3-31 NRS 279.619, be used to acquire, establish, construct, expand and equip

3-32 such projects, and to pay the principal and interest on notes, bonds or other

3-33 obligations issued by the Reno Redevelopment Agency to fund the

3-34 acquisition, establishment, construction or expansion of the projects so

3-35 identified.

3-36 3. From the remaining one-third of the proceeds collected in the area

3-37 described in subparagraphs (1) and (2) of paragraph (a) of subsection 1, if

3-38 any, after the amount described in subsection 2 is set aside for use pursuant

3-39 to that subsection, the amounts set forth in this subsection must be paid to

3-40 the City Council of the City of Sparks on the dates set forth in this

3-41 subsection to be used by the City Council and the Sparks Tourism and

3-42 Marketing Committee for the marketing and promotion of tourism in the

4-1 City of Sparks and for the operation and maintenance of capital

4-2 improvements within redevelopment areas in the City of Sparks:

4-3 (a) On July 1, 2000, an amount not to exceed $100,000.

4-4 (b) On July 1, 2001, an amount not to exceed $100,000.

4-5 (c) On July 1, 2002, an amount not to exceed $200,000.

4-6 (d) On July 1, 2003, an amount not to exceed $200,000.

4-7 (e) On July 1, 2004, an amount not to exceed $250,000.

4-8 (f) On July 1, 2005, an amount not to exceed $250,000.

4-9 (g) On July 1, 2006, an amount not to exceed $350,000.

4-10 (h) On July 1, 2007, and each year thereafter, an amount equal to the

4-11 sum of $350,000 plus an additional amount equal to $350,000 multiplied

4-12 by the percentage by which the proceeds of the tax imposed pursuant to

4-13 section 1 of this act increased during the immediately preceding 12-month

4-14 period, if any.

4-15 4. The remainder of the one-third of the proceeds collected in the area

4-16 described in subparagraphs (1) and (2) of paragraph (a) of subsection 1, if

4-17 any, after the amounts described in subsections 2 and 3 are set aside for use

4-18 pursuant to those subsections, must be distributed in the following manner:

4-19 (a) Two-thirds to the Reno/Sparks Convention and Visitors Authority to

4-20 reconstruct, expand, improve, equip, operate and maintain the Reno/Sparks

4-21 Convention Center, including, but not limited to, parking and facilities

4-22 ancillary to the Reno/Sparks Convention Center and the acquisition of real

4-23 property and other appurtenances therefor and the payment of general and

4-24 special obligations issued for those purposes.

4-25 (b) One-third to be used as set forth in subsection 2.

4-26 Sec. 3. 1. Except as otherwise provided in subsection 2, the

4-27 Reno/Sparks Convention and Visitors Authority shall, until the date on

4-28 which the notes, bonds and other obligations described in subsection 2 of

4-29 section 2 of this act have been fully paid, grant 50 percent of the proceeds it

4-30 receives from a tax imposed on the revenue from the rental of transient

4-31 lodging which are collected in Incline Village and Crystal Bay to the Lake

4-32 Tahoe Incline Village and Crystal Bay Visitors Bureau to be used for:

4-33 (a) The operation and maintenance of facilities; and

4-34 (b) The marketing and promotion of tourism in Incline Village and

4-35 Crystal Bay.

4-36 2. The provisions of subsection 1 apply only to those proceeds from a

4-37 tax imposed previously on the revenue from the rental of transient lodging

4-38 which are available to the Reno/Sparks Convention and Visitors Authority

4-39 to carry out its operations, including, without limitation, advertising and the

4-40 promotion of tourism. The provisions of subsection 1 do not apply to those

4-41 proceeds from a tax imposed on the revenue from the rental of transient

4-42 lodging which is imposed pursuant to section 1 of this act or which the

5-1 Reno/Sparks Convention and Visitors Authority is required by law before

5-2 March 1, 1999, to:

5-3 (a) Pay over or otherwise distribute to, in whole or in part, to another

5-4 governmental entity; or

5-5 (b) Expend, pledge, use for or commit to a different purpose,

5-6 or that the Reno/Sparks Convention and Visitors Authority expends for or

5-7 pledges to notes, bonds or other obligations payable from the rental of

5-8 transient lodging which are issued by or on behalf of the Reno/Sparks

5-9 Convention and Visitors Authority.

5-10 Sec. 4. 1. The Sparks Tourism and Marketing Committee, consisting

5-11 of three members, is hereby created. The membership of the Committee

5-12 consists of:

5-13 (a) Two members of the City Council of the City of Sparks, appointed

5-14 by the City Council of the City of Sparks.

5-15 (b) One member who is a member of the Nevada Resort Association

5-16 who represents a property in the City of Sparks, appointed by the City

5-17 Council of the City of Sparks from a list submitted by the Nevada Resort

5-18 Association.

5-19 2. The Committee shall elect a chairman from among its members.

5-20 3. A vacancy on the Committee must be filled in the same manner as

5-21 the original appointment.

5-22 4. The Committee shall meet at least quarterly or by a call of the

5-23 chairman or a majority of the members of the Committee.

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

5-25 while engaged in the business of the Committee, each member may be paid

5-26 the per diem allowance and travel expenses provided for state officers and

5-27 employees generally, as the budget of the Committee allows.

5-28 Sec. 5. 1. The Truckee Meadows Tourism Facility and

5-29 Revitalization Steering Committee, consisting of nine members, is hereby

5-30 created. The membership of the Committee consists of:

5-31 (a) Three persons appointed by the Board of Directors of the

5-32 Reno/Sparks Convention and Visitors Authority, one of whom must be a

5-33 member of the Nevada Resort Association who represents properties

5-34 outside a district described in NRS 268.780 to 268.785, inclusive, in which

5-35 a 1 percent tax is imposed on the gross receipts from the rental of transient

5-36 lodging for railroad grade separation projects, and two of whom must

5-37 represent the interests of Sparks, Washoe County, the motel industry or

5-38 general business.

5-39 (b) Three members of the Reno Redevelopment Agency, appointed by

5-40 the Chairman of the Agency.

5-41 (c) Three persons appointed by the Nevada Resort Association from

5-42 those members of the Association whose properties are located in a district

5-43 described in NRS 268.780 to 268.785, inclusive, in which a 1 percent tax is

6-1 imposed on the gross receipts from the rental of transient lodging for

6-2 railroad grade separation projects.

6-3 2. The Committee shall elect a chairman from among its members.

6-4 3. A vacancy on the Committee must be filled in the same manner as

6-5 the original appointment.

6-6 4. The Committee shall meet at least quarterly or by a call of the

6-7 chairman or majority of the members of the Committee.

6-8 5. Members of the Committee serve without compensation, except that

6-9 while engaged in the business of the Committee, each member may be paid

6-10 the per diem allowance and travel expenses provided for state officers and

6-11 employees generally, as the budget of the Reno Redevelopment Agency

6-12 allows.

6-13 Sec. 6. 1. The Truckee Meadows Tourism Facility and

6-14 Revitalization Steering Committee shall develop a master plan which

6-15 identifies:

6-16 (a) Proposed capital improvement projects that the Committee

6-17 determines to be advisable to promote tourism in Washoe County; and

6-18 (b) The method or methods pursuant to which the proposed capital

6-19 improvement projects identified in paragraph (a) will be financed.

6-20 2. Capital improvement projects identified pursuant to this section

6-21 must be:

6-22 (a) Approved by a two-thirds vote of the members of the Committee;

6-23 and

6-24 (b) Located in a district described in NRS 268.780 to 268.785,

6-25 inclusive, in which a 1 percent tax is imposed on the gross receipts from the

6-26 rental of transient lodging for railroad grade separation projects.

6-27 Sec. 7. NRS 244A.601 is hereby amended to read as follows:

6-41 nominees must not be elected officers.

7-1 (2) One member who is a representative of motel operators from a list

7-2 of nominees submitted by one or more associations that represent the motel

7-3 industry.

7-4 (3) One member who is a representative of banking or other financial

7-5 interests from a list of nominees submitted by the chamber of commerce of

7-6 the largest incorporated city in the county.

7-7 (4) One member who is a representative of other business or

7-8 commercial interests from a list of nominees submitted by the chamber of

7-9 commerce of the largest incorporated city in the county.

7-10 (5) Three members who are representatives of the association of

7-11 gaming establishments whose membership collectively paid the most gross

7-12 revenue fees to the state pursuant to NRS 463.370 in the county in the

7-13 preceding year, from a list of nominees submitted by the association. If

7-14 there is no such association, the three appointed members must be

7-15 representative of gaming.

7-16 If the members entitled to vote find the nominees on a list of nominees

7-17 submitted pursuant to this paragraph unacceptable, they shall request a new

7-18 list of nominees.

7-19 2. The terms of members appointed pursuant to paragraphs (a), (b) and

7-20 (c) of subsection 1 are coterminous with their terms of office. The members

7-21 appointed pursuant to paragraph (d) of subsection 1 must be appointed for

7-22 2-year terms. Any vacancy occurring on the board must be filled by the

7-23 authority entitled to appoint the member whose position is vacant. Each

7-24 member appointed pursuant to paragraph (d) of subsection 1 may succeed

7-25 himself only once.

7-26 3. If a member ceases to be engaged in the business or occupation

7-27 which he was appointed to represent, he ceases to be a member, and

7-28 another person engaged in that business or occupation must be appointed

7-29 for the unexpired term.

7-30 4. Any member appointed by the board of county commissioners or a

7-31 governing body of a city must be a member of the appointing board or

7-32 body.

7-33 5. If the duties of an officer or employee of the county fair and

7-34 recreation board require the officer or employee to travel by air, the

7-35 board:

7-36 (a) Shall pay only the cost required for the officer or employee to

7-37 travel to and from the required destination on a regularly scheduled

7-38 commercial air carrier in the class of service having the lowest cost.

7-39 (b) Shall not pay for the travel of a relative or spouse of the officer or

7-40 employee or any other person who is not an officer or employee traveling

7-41 as part of the duties of his position.

7-42 Sec. 8. 1. This act becomes effective upon passage and approval for

7-43 the purpose of authorizing any actions that are necessary to prepare for the

8-1 collection of the taxes imposed and authorized by this act, and on June 1,

8-2 1999, for all other purposes.

8-3 2. Section 7 of this act expires by limitation on June 30, 2001.

8-4 Sec. 9. If any provision of this act, or the application thereof to any

8-5 person, thing or circumstance is held invalid, such invalidity shall not affect

8-6 the provisions or applications of this act which can be given effect without

8-7 the invalid provision or application, and to this end the provisions of this

8-8 act are hereby declared to be severable.