(REPRINTED WITH ADOPTED AMENDMENTS)

 

Senate Bill No. 122–Committee on Government Affairs

 

(On Behalf of the Interim Study Concerning Distribution
Among Local Governments of Revenue from
State and Local Taxes (NRS 218.53881))

 

February 13, 2001

____________

 

Referred to Committee on Taxation

 

SUMMARY—Makes various changes concerning tax imposed on revenues from rental of transient lodging. (BDR 32‑125)

 

FISCAL NOTE:            Effect on Local Government: No.

                                    Effect on the State: Yes.

 

~

 

EXPLANATION – Matter in bolded italics is new; matter between brackets [omitted material] is material to be omitted.

 

AN ACT relating to taxation; consolidating provisions governing the administration, imposition and collection of taxes on revenues from the rental of transient lodging into a single chapter; authorizing a local government responsible for the collection of a tax on transient lodging to audit and investigate an operator of a facility for transient lodging; authorizing a local government to require an operator to maintain certain records; establishing requirements for the issuance of a notice of determination of a deficiency in the payment of taxes on transient lodging; providing for the taxation of the lodging portion of a package program offered by an operator; providing certain exemptions from the tax on revenues from the rental of transient lodging; and providing other matters properly relating thereto.

 

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN

SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

 

1-1    Section 1.  Title 32 of NRS is hereby amended by adding thereto a

1-2  new chapter to consist of the provisions set forth as sections 2 to 49,

1-3  inclusive, of this act.

1-4    Sec. 2.  As used in this chapter, the words and terms defined in

1-5  sections 3 to 8, inclusive, of this act have the meanings ascribed to them

1-6  in those sections.

1-7    Sec. 3.  “Department” means the department of taxation.

1-8    Sec. 4.  “Gross receipts” includes the total amount of the rental price

1-9  for transient lodging, which includes, without limitation, actual rent

1-10  payments, any deposits for transient lodging which are forfeited by a

1-11  transient guest and received by the operator and all revenue and fees

2-1  associated with the rental, as determined by the local government which

2-2  imposes a tax on transient lodging. The term does not include the

2-3  amount of the tax on transient lodging imposed pursuant to this chapter,

2-4  regardless of whether such amount is recouped through charges to the

2-5  transient guests.

2-6    Sec. 5.  “Local government” means a county or incorporated city in

2-7  this state.

2-8    Sec. 6.  “Operator” means a person who provides transient lodging,

2-9  whether or not in the capacity of owner, lessee, sub-lessee, mortgagee,

2-10  licensee or any other capacity other than an employee of an operator. If

2-11  a person uses a managing agency other than an employee to provide

2-12  transient lodging, both the person who uses the agency and the agency

2-13  are operators.

2-14    Sec. 7.  “Transient guest” means a person who pays rent for the

2-15  right to use and possess a room or space in transient lodging pursuant to

2-16  a lease, concession, permit, right of access, license, contract or

2-17  agreement.

2-18    Sec. 8.  “Transient lodging” includes, without limitation, a facility or

2-19  portion of a facility which is occupied, intended for occupancy or

2-20  designed for occupancy for the purpose of sleeping, dwelling or lodging

2-21  by transient guests, which includes, without limitation, a hotel, motel, bed

2-22  and breakfast, lodging house, time-share unit, vacation home, apartment

2-23  house, recreational vehicle park, campground, guest ranch and all other

2-24  similar facilities.

2-25    Sec. 9.  The Nevada tax commission shall, by regulation not

2-26  inconsistent with the provisions of this chapter, provide for the collection

2-27  and enforcement of the taxes distributed pursuant to paragraph (a) of

2-28  subsection 1 of section 20 of this act, paragraph (a) of subsection 2 of

2-29  section 20 of this act, paragraph (a) of subsection 1 of section 31 of this

2-30  act and paragraph (a) of subsection 2 of section 31 of this act.

2-31    Sec. 10.  In connection with any tax on transient lodging assigned or

2-32  appropriated by a local government for use in connection with NRS

2-33  244A.597 to 244A.655, inclusive, the county fair and recreation board of

2-34  any county, on behalf of the county, in addition to powers elsewhere

2-35  conferred, may:

2-36    1.  Collect the proceeds of such tax from time to time, receive, control,

2-37  invest and order the expenditure of all money pertaining thereto and

2-38  prescribe a procedure therefor, including, without limitation:

2-39    (a) Enforcing the collection of any delinquent taxes and providing

2-40  penalties in connection therewith, including, without limitation, the

2-41  suspension of the business license issued by a local government to a

2-42  facility that provides transient lodging and the closure of a facility that

2-43  provides transient lodging for failure to pay the tax on transient lodging;

2-44  and

2-45    (b) Creating an office and hiring personnel therefor.

2-46    2.  Defray the reasonable costs of collecting and otherwise

2-47  administering taxes on transient lodging not exceeding 10 percent of the

2-48  gross revenues so collected, excluding from this limitation and from

2-49  those gross revenues any costs of collecting any delinquent taxes borne

3-1  by any delinquent taxpayer. The incorporated cities collectively and any

3-2  county may enter into an agreement with the county fair and recreation

3-3  board for the payment of collection fees which may be more or less than

3-4  10 percent of the gross revenues collected by a particular city or the

3-5  county, except that the total payment of collection fees to all the cities

3-6  and the county must not exceed 10 percent of the combined gross

3-7  revenues so collected.

3-8    3.  Defray further with the proceeds of the taxes on transient lodging

3-9  the costs of the county fair and recreation board and of officers, agents

3-10  and employees hired thereby, and of incidentals incurred thereby, of

3-11  operating and maintaining recreational facilities under the jurisdiction

3-12  of the board, including, without limiting the generality of the foregoing,

3-13  the payment of reasonable promotional expenses pertaining thereto,

3-14  payment of reasonable expenses pertaining to the promotion of tourism

3-15  and gaming generally, both individually and through grants to the

3-16  chambers of commerce of the incorporated cities of the county or other

3-17  nonprofit groups or associations, and of improving, extending and

3-18  bettering any recreational facilities authorized by NRS 244A.597 to

3-19  244A.655, inclusive, including, without limitation, making annual grants

3-20  to the state, the county and incorporated cities in the county for capital

3-21  improvements for recreational facilities, and of constructing, purchasing

3-22  or otherwise acquiring any such recreational facilities.

3-23    4.  Redeem any general obligation bonds or revenue bonds of the

3-24  county issued pursuant to NRS 244A.597 to 244A.655, inclusive,

3-25  principal, interest and any prior redemption premium, regardless of

3-26  whether such taxes are pledged as additional security for their payment.

3-27    5.  Make contracts from time to time concerning taxes on transient

3-28  lodging, notwithstanding that any such contract may limit the exercise of

3-29  powers pertaining thereto, including the right of a local government from

3-30  time to time to increase, decrease or otherwise modify the tax, but no

3-31  such change may be made which prejudicially affects any pledge of tax

3-32  proceeds as additional security for the payment of bonds issued pursuant

3-33  to NRS 244A.597 to 244A.655, inclusive, and each other political

3-34  subdivision assigning or appropriating such taxes pertaining thereto

3-35  must consent to any such modification.

3-36    6.  Make rules and regulations concerning taxes on transient lodging

3-37  and provide penalties for the failure to comply therewith.

3-38    Sec. 11.  All taxes on transient lodging collected by any operator is

3-39  public money from the moment of the collection of the taxes and must be

3-40  held in trust by the operator collecting such taxes for the use and benefit

3-41  of the local government levying such taxes or for the use of the county

3-42  fair and recreation board where the revenues have been assigned or

3-43  appropriated to the county fair and recreation board.

3-44    Sec. 12.  A local government responsible for the collection of a tax

3-45  imposed pursuant to this chapter or an agent of such local government

3-46  that has been authorized by the local government to collect a tax imposed

3-47  pursuant to this chapter, may:

3-48    1.  Pursuant to generally accepted standards for auditing, examine

3-49  and audit the books, papers, records and equipment of any operator and

4-1  of any person who is liable for a tax imposed pursuant to this chapter;

4-2  and

4-3    2.  Investigate the transient lodging business of an operator to:

4-4    (a) Verify that the amount of taxes collected pursuant to this chapter

4-5  by the operator and reported in the tax return of the operator is correct;

4-6  or

4-7    (b) If the operator has not filed a tax return for taxes collected

4-8  pursuant to this chapter, determine the amount of tax that the operator

4-9  owes pursuant to this chapter.

4-10    Sec. 13.  1.  A local government responsible for the collection of

4-11  taxes on transient lodging may require an operator to maintain certain

4-12  records relating to the rental of transient lodging and provide the records

4-13  to the local government upon request.

4-14    2.  If a local government requires an operator to maintain certain

4-15  records pursuant to subsection 1, the operator shall maintain the records

4-16  for at least 4 years after the date of payment of the taxes on transient

4-17  lodging to the local government or the filing of the tax return which

4-18  includes the taxes on transient lodging with the local government,

4-19  whichever is later, unless the local government authorizes in writing the

4-20  earlier destruction of the records.

4-21    3.  If a person fails to file a tax return or fails to obtain and maintain

4-22  any license required by the applicable local governments for operation of

4-23  a facility for transient lodging, he shall maintain all records, receipts,

4-24  invoices and any other information relating to the collection of a tax on

4-25  transient lodging for at least 8 years after those records, receipts, invoices

4-26  and other information are created, unless the local government

4-27  authorizes in writing the earlier destruction of the documents.

4-28    4.  Except for a report filed pursuant to section 17 of this act, all

4-29  information concerning:

4-30    (a) Taxes on transient lodging levied pursuant to this chapter; and

4-31    (b) The business affairs or operation of any operator obtained as a

4-32  result of the payment of taxes on transient lodging or as the result of any

4-33  audit or examination of the books, records, papers and equipment of the

4-34  operator pursuant to section 12 of this act,

4-35  is confidential and must not be disclosed by any member, officer or

4-36  employee of the local government imposing the tax unless the disclosure

4-37  is authorized by the affirmative vote of a majority of the members of the

4-38  governing body of the local government. Continuing disclosure may be

4-39  authorized pursuant to an agreement with the department for the

4-40  exchange of information concerning taxpayers.

4-41    Sec. 14.  Unless the local government provides otherwise by

4-42  ordinance or resolution, the taxes imposed pursuant to this chapter and

4-43  the forms for filing tax returns are due to the local government

4-44  responsible for collecting the taxes on or before the fifteenth day of the

4-45  month immediately following the month in which the operator collects

4-46  the taxes.

4-47    Sec. 15. 1.  A local government that is required to impose a tax on

4-48  transient lodging pursuant to this chapter must enact or retain such

4-49  ordinances as are necessary to impose or collect the tax.

5-1    2.  Ordinances of a local government that relate to the imposition of a

5-2  tax on transient lodging pursuant to this chapter may include, without

5-3  limitation:

5-4    (a) The rate of tax on transient lodging, which must be in accordance

5-5  with the rates established pursuant to this chapter;

5-6    (b) Methods of reporting taxes on transient lodging to the local

5-7  government;

5-8    (c) A requirement that each operator display, in a conspicuous place,

5-9  a sign that provides notice to transient guests that a tax on transient

5-10  lodging is being imposed;

5-11    (d) Provisions for penalties, interest and reinstatement fees for

5-12  delinquent payment of a tax on transient lodging;

5-13    (e) Procedures for resolving disputes relating to the overpayment or

5-14  underpayment of a tax on transient lodging;

5-15    (f) Provisions for an exemption from payment of tax on transient

5-16  lodging for use or occupancy of the same room or space by the same

5-17  person for a certain number of consecutive days;

5-18    (g) Provisions for assessing a tax on transient lodging on rooms

5-19  provided to a transient guest free of charge;

5-20    (h) Documents required to support a claim for exemption from a tax

5-21  on transient lodging;

5-22    (i) Provisions for the calculation of a tax on transient lodging as part

5-23  of a promotional package;

5-24    (j) Provisions for a discount for prompt payment of a tax on transient

5-25  lodging;

5-26    (k) Licensing requirements for operators; and

5-27    (l) Procedures for revoking a license of an operator for failing to

5-28  remit to the local government revenues from a tax on transient lodging in

5-29  accordance with applicable requirements for remitting such revenues.

5-30    3.  A local government that is required to impose a tax on transient

5-31  lodging pursuant to this chapter shall, by ordinance:

5-32    (a) Define the term “transient” for the purposes of sections 7 and 8 of

5-33  this act; and

5-34    (b) Define the terms “dwelling” and “lodging” for the purposes of

5-35  section 8 and subsection 2 of section 49 of this act.

5-36    Sec. 16.  1.  A local government shall not enforce an ordinance that

5-37  imposes a new or additional tax on transient lodging or makes changes

5-38  relating to the imposition or collection of a tax on transient lodging, until

5-39  at least the first day of the second calendar month after the date the local

5-40  government adopts the ordinance that imposes the tax or makes the

5-41  changes. If a local government requires an operator to be licensed,

5-42  within 30 days after adopting an ordinance that imposes a new or

5-43  additional tax on transient lodging or makes changes relating to the

5-44  imposition or collection of a tax on transient lodging, the local

5-45  government shall mail written notice of the change to all operators that

5-46  are licensed as such by the local government.

5-47    2.  Not more than 10 days after the effective date of any legislation

5-48  that changes provisions relating to the collection of a tax on transient

6-1  lodging, the department shall notify all entities responsible for collecting

6-2  the tax of the change.

6-3    3.  The requirements for notification set forth in this section are in

6-4  addition to the requirements for notification set forth in chapter 237 of

6-5  NRS.

6-6    Sec. 17.  On or before September 15 of each year, the governing body

6-7  of each local government shall submit a report to the department in a

6-8  form prescribed by the committee on local government finance that

6-9  states:

6-10    1.  The rate of all taxes on transient lodging imposed within the

6-11  boundaries of the local government in the preceding fiscal year;

6-12    2.  The total amount of revenue collected from all taxes on transient

6-13  lodging imposed within the boundaries of the local government in the

6-14  preceding fiscal year; and

6-15    3.  The manner in which the revenue was used by the local

6-16  government in the previous fiscal year.

6-17    Sec. 18.  1.  Except as otherwise provided in this section, a notice of

6-18  determination of a deficiency in the payment of taxes on transient

6-19  lodging issued by a local government must be personally served or mailed

6-20  within 4 years after the fifteenth day of the first calendar month

6-21  following the period for which the amount is proposed to be determined

6-22  or within 3 years after the return is filed, whichever period expires later.

6-23    2.  A notice of determination issued for failure to make a return or a

6-24  claim for an additional amount must be personally served or mailed

6-25  within 8 years after the last day of the calendar month following the

6-26  period for which the amount is proposed to be determined.

6-27    3.  This section does not apply if an operator has committed fraud or

6-28  intentional evasion of the provisions of this chapter or any ordinance,

6-29  resolution or regulation adopted pursuant thereto.

6-30    Sec. 19. 1.  The board of county commissioners:

6-31    (a) In a county whose population is 400,000 or more, shall impose, by

6-32  ordinance, a tax at a rate of 2 percent; and

6-33    (b) In a county whose population is less than 400,000, shall impose,

6-34  by ordinance, a tax at the rate of 1 percent,

6-35  of the gross receipts from the rental of transient lodging in that county

6-36  upon all persons in the business of providing lodging. This tax must be

6-37  imposed by the board of county commissioners in each county, regardless

6-38  of the existence or nonexistence of any other license fee or tax imposed

6-39  on the revenues from the rental of transient lodging. The ordinance

6-40  imposing the tax must include a schedule for the payment of the tax.

6-41    2.  A tax required pursuant to subsection 1 must be collected and

6-42  administered in accordance with ordinances adopted pursuant to section

6-43  15 of this act.

6-44    3.  The tax imposed pursuant to subsection 1 may be collected from

6-45  the transient guests and may be shown as an addition to the charge for

6-46  the rental of transient lodging. The person providing the transient

6-47  lodging is liable to the county for the tax whether or not it is actually

6-48  collected from the transient guest.

7-1    Sec. 20.  The proceeds of the tax imposed pursuant to section 19 of

7-2  this act and any applicable penalty or interest must be distributed as

7-3  follows:

7-4    1.  In a county whose population is 400,000 or more:

7-5    (a) Three-eighths of the first 1 percent of the proceeds must be paid to

7-6  the department for deposit with the state treasurer for credit to the fund

7-7  for the promotion of tourism.

7-8    (b) The remaining proceeds must be transmitted to the county

7-9  treasurer for deposit in the county school district’s fund for capital

7-10  projects established pursuant to NRS 387.328, to be held and expended in

7-11  the same manner as other money deposited in that fund.

7-12    2.  In a county whose population is less than 400,000:

7-13    (a) Three-eighths must be paid to the department for deposit with the

7-14  state treasurer for credit to the fund for the promotion of tourism.

7-15    (b) Five-eighths must be deposited with the county fair and recreation

7-16  board created pursuant to NRS 244A.597 to 244A.655, inclusive, or, if no

7-17  such board is created, with the board of county commissioners, to be

7-18  used to advertise the resources of that county related to tourism,

7-19  including available accommodations, transportation, entertainment,

7-20  natural resources and climate, and to promote special events related

7-21  thereto.

7-22    Sec. 21.  The proceeds of the tax imposed pursuant to section 19 of

7-23  this act must not be used:

7-24    1.  As additional security for the payment of, or to redeem, any

7-25  general obligation bonds issued pursuant to NRS 244A.597 to 244A.655,

7-26  inclusive.

7-27    2.  To defray the costs of collecting or administering the tax incurred

7-28  by the county fair and recreation board.

7-29    3.  To operate and maintain recreational facilities under the

7-30  jurisdiction of the county fair and recreation board.

7-31    4.  To improve and expand recreational facilities authorized by NRS

7-32  244A.597 to 244A.655, inclusive.

7-33    5.  To construct, purchase or acquire recreational facilities described

7-34  in subsections 3 and 4.

7-35    Sec. 22.  1.  Except as otherwise provided in subsection 2 of section

7-36  28 of this act, in addition to all other taxes imposed on the revenue from

7-37  the rental of transient lodging, a board of county commissioners may, by

7-38  ordinance, but not as in a case of emergency, impose a tax at the rate of

7-39  1 percent of the gross receipts from the rental of transient lodging

7-40  pursuant to either paragraph (a) or (b) as follows:

7-41    (a) After receiving the approval of a majority of the registered voters

7-42  of the county voting on the question at a special, primary or general

7-43  election, the board of county commissioners may impose the tax

7-44  throughout the county, including its incorporated cities, upon all persons

7-45  in the business of providing transient lodging. The question may be

7-46  combined with a question submitted pursuant to NRS 278.710, 371.045

7-47  or 377A.020, or any combination thereof.

7-48    (b) After receiving the approval of a majority of the registered voters

7-49  who reside within the boundaries of a transportation district created

8-1  pursuant to NRS 244A.252 voting on the question at a special, primary

8-2  or general district election, the board of county commissioners may

8-3  impose the tax within the boundaries of the transportation district upon

8-4  all persons in the business of providing transient lodging. The question

8-5  may be combined with a question submitted pursuant to NRS 278.710.

8-6    2.  A special election may be held only if the board of county

8-7  commissioners determines, by a unanimous vote, that an emergency

8-8  exists. The determination made by the board of county commissioners is

8-9  conclusive unless it is shown that the board acted with fraud or a gross

8-10  abuse of discretion. An action to challenge the determination made by

8-11  the board must be commenced within 15 days after the board’s

8-12  determination is final. As used in this subsection, “emergency” means

8-13  any unexpected occurrence or combination of occurrences which

8-14  requires immediate action by the board of county commissioners to

8-15  prevent or mitigate a substantial financial loss to the county or to enable

8-16  the board to provide an essential service to the residents of the county.

8-17    3.  The ordinance imposing the tax must include all the matters

8-18  required by section 19 of this act for the mandatory tax, must be

8-19  administered in the same manner, and imposes the same liabilities,

8-20  except:

8-21    (a) Collection of the tax imposed pursuant to this section must not

8-22  commence earlier than the first day of the second calendar month after

8-23  adoption of the ordinance imposing the tax; and

8-24    (b) The governmental entity collecting the tax shall transfer all

8-25  collections to the county and may not retain any part of the tax as a

8-26  collection or administrative fee.

8-27    Sec. 23.  In a county in which a tax has been imposed pursuant to

8-28  paragraph (a) of subsection 1 of section 22 of this act:

8-29    1.  The proceeds of the tax and any applicable penalty or interest

8-30  must be:

8-31    (a) Remitted to the appropriate city if collected in the incorporated

8-32  area of any city and not within any transportation district created by the

8-33  county, or if collected in any transportation district created by a city; or

8-34    (b) Retained by the county if collected elsewhere, and used as provided

8-35  in this section.

8-36    2.  Except as otherwise provided in subsection 3, if the county has

8-37  created one or more transportation districts, it shall use any part of the

8-38  money retained which is collected within the boundaries of a

8-39  transportation district to pay the cost of:

8-40    (a) Projects related to the construction and maintenance of sidewalks,

8-41  streets, avenues, boulevards, highways, bridges and other public rights of

8-42  way used primarily for vehicular or fixed guideway traffic, including,

8-43  without limitation, overpass projects, street projects and underpass

8-44  projects, as defined in NRS 244A.037, 244A.053 and 244A.055,

8-45  respectively, within the boundaries of the district or within 1 mile outside

8-46  those boundaries if the governing body finds that such projects outside

8-47  the boundaries of the district will facilitate transportation within the

8-48  district;

9-1    (b) Payment of principal and interest on notes, bonds or other

9-2  obligations issued by the county to fund projects described in paragraph

9-3  (a); or

9-4    (c) Any combination of those uses.

9-5    3.  In addition to those uses set forth in subsection 2, if a county has

9-6  created one or more transportation districts and all or any portion of

9-7  those districts is located in an area that is governed by an interstate

9-8  compact entered into by this state and a state that borders this state, the

9-9  county may use any part of the money retained which is collected within

9-10  the boundaries of a transportation district to pay the cost of establishing,

9-11  operating and maintaining a public transit system, including any

9-12  improvement thereto, within the boundaries of the district, or outside

9-13  those boundaries if the governing body finds that such a system outside

9-14  the boundaries of the district will facilitate transportation within the

9-15  district, or both.

9-16    4.  If the county has entered into an agreement pursuant to NRS

9-17  277.080 to 277.170, inclusive, which contemplates later payment by the

9-18  other party of a portion of the cost of a project which may be funded

9-19  pursuant to subsection 2, the county may pay from retained proceeds the

9-20  principal and interest on notes, bonds or other obligations issued in

9-21  anticipation of that payment.

9-22    5.  Any part of the money retained which is collected in the

9-23  unincorporated area of the county and not within any transportation

9-24  district created by the county or a city must be used for the same

9-25  purposes within the unincorporated area of the county or within 1 mile

9-26  outside that area if the board of county commissioners finds that such

9-27  projects outside that area will facilitate transportation within that area.

9-28    6.  As used in this section:

9-29    (a) “Improvement” has the meaning ascribed to it in NRS 244A.033.

9-30    (b) “Public transit system” means a system designed to facilitate the

9-31  transportation of members of the general public, including:

9-32      (1) The use of motor buses, rails or any other means of conveyance,

9-33  operated by whatever type of power; and

9-34      (2) An offstreet parking project or an overpass project as defined in

9-35  NRS 244A.035 and 244A.037, respectively.

9-36    Sec. 24.  In a transportation district in which a tax has been imposed

9-37  pursuant to paragraph (b) of subsection 1 of section 22 of this act, the

9-38  proceeds of the tax and any applicable penalty or interest must be

9-39  retained by the county and used to pay the cost of:

9-40    1.  Projects related to the construction and maintenance of sidewalks,

9-41  streets, avenues, boulevards, highways and other public rights of way

9-42  used primarily for vehicular traffic, including, without limitation,

9-43  overpass projects, street projects and underpass projects, as defined in

9-44  NRS 244A.037, 244A.053 and 244A.055, respectively, within the

9-45  boundaries of the district or within such a distance outside those

9-46  boundaries as is stated in the ordinance imposing the tax, if the

9-47  governing body finds that such projects outside the boundaries of the

9-48  district will facilitate transportation within the district;

10-1    2.  Payment of principal and interest on notes, bonds or other

10-2  obligations issued by the county to fund projects described in subsection

10-3  1; or

10-4    3.  Any combination of those uses.

10-5    Sec. 25.  A board of county commissioners which, after March 25,

10-6  1991, imposes a tax pursuant to NRS 278.710, 365.203, 371.045, 373.030

10-7  or 377A.020, or section 22 of this act shall, by January 1, 2001, and every

10-8  10 years thereafter:

10-9    1.  Prepare a comprehensive report which includes:

10-10  (a) A statement of the proposed uses during the following 10 years of

10-11  the revenues to be collected from each tax imposed; and

10-12  (b) A projection of the principal amount of any general or special

10-13  obligation bonds or other securities proposed to be issued during the

10-14  following 10 years to fund projects described in paragraph (a) of

10-15  subsection 2 of section 23 of this act;

10-16  2.  Hold a public hearing to consider and solicit comments on the

10-17  report; and

10-18  3.  Provide a copy of the report to the next regular session of the

10-19  legislature.

10-20  Sec. 26.  1.  Any tax on transient lodging:

10-21  (a) Which is levied by a county whose population is 100,000 or more;

10-22  (b) Whose proceeds are pledged for the payment of any bonds or other

10-23  obligations issued pursuant to the provisions of NRS 244A.597 to

10-24  244A.655, inclusive; and

10-25  (c) Which is being collected by the county on January 1, 1995,

10-26  must continue to be levied, collected and transmitted to the county fair

10-27  and recreation board created pursuant to NRS 244A.597 to 244A.655,

10-28  inclusive, as long as any of the bonds or other obligations issued

10-29  pursuant to the provisions of NRS 244A.597 to 244A.655, inclusive,

10-30  remain outstanding and unpaid.

10-31  2.  The proceeds of the tax on transient lodging must be used by the

10-32  county fair and recreation board for the purposes set forth in NRS

10-33  244A.597 to 244A.655, inclusive, including the payment of any bonds or

10-34  other obligations issued pursuant to those provisions, and may be

10-35  irrevocably pledged by the county fair and recreation board to the

10-36  payment of bonds or other obligations issued pursuant to those

10-37  provisions.

10-38  Sec. 27.  1.  A county whose population is less than 100,000 may by

10-39  ordinance assign to a district created pursuant to chapter 318 of NRS,

10-40  which has been granted the basic power of furnishing recreational

10-41  facilities, all or any portion of the proceeds of any tax on the revenues

10-42  from the rental of transient lodging which is imposed by the county and

10-43  collected within the boundaries of the district, except the tax imposed

10-44  pursuant to section 19 of this act or a tax imposed pursuant to section 22

10-45  of this act.

10-46  2.  The district may use the proceeds assigned pursuant to subsection

10-47  1 for any purpose authorized pursuant to NRS 318.143.

11-1    3.  The district may, with the consent of the board of county

11-2  commissioners or as otherwise provided in NRS 268.460, irrevocably

11-3  pledge the proceeds assigned pursuant to subsection 1 for:

11-4    (a) The repayment of any bonds or short-term or medium-term

11-5  obligations issued pursuant to chapter 318 or 350 of NRS for any lawful

11-6  purpose pertaining to the furnishing of recreational facilities; or

11-7    (b) The refinancing of any such bonds or obligations.

11-8  The consent of the board of county commissioners must be given by

11-9  resolution. If any proceeds are pledged pursuant to this subsection, the

11-10  assignment of the proceeds may not be revoked until the bonds or short-

11-11  term or medium-term obligations for which the proceeds were pledged

11-12  have been completely repaid.

11-13  4.  No assignment may be made pursuant to this section which is

11-14  inconsistent with an assignment made or contract entered into for the

11-15  purposes of NRS 244A.597 to 244A.655, inclusive.

11-16  5.  A county which makes an assignment pursuant to this section may

11-17  retain an amount equal to the reasonable cost of collecting the tax, which

11-18  must not exceed 2 percent of the proceeds of the tax for any period of

11-19  collection.

11-20  Sec. 28.  1.  A county whose population is 400,000 or more shall not

11-21  impose a new tax on transient lodging or increase the rate of an existing

11-22  tax on transient lodging after March 25, 1991, except pursuant to

11-23  sections 19 and 22 of this act.

11-24  2.  A county whose population is 100,000 or more but less than

11-25  400,000 shall not impose a new tax on transient lodging or increase the

11-26  rate of an existing tax on transient lodging after March 25, 1991.

11-27  3.  The legislature hereby declares that the limitation imposed by

11-28  subsections 1 and 2 will not be repealed or amended except to allow the

11-29  imposition of an increase in such a tax for the promotion of tourism or

11-30  for the construction or operation of tourism facilities by a convention

11-31  and visitors authority.

11-32  Sec. 29.  1.  Any tax on transient lodging:

11-33  (a) Which is levied by a city located in a county whose population is

11-34  100,000 or more;

11-35  (b) Whose proceeds are pledged for the payment of any bonds or other

11-36  obligations issued pursuant to the provisions of NRS 244A.597 to

11-37  244A.655, inclusive; and

11-38  (c) Which is being collected by the city on January 1, 1995,

11-39  must continue to be levied, collected and transmitted to the county fair

11-40  and recreation board created pursuant to NRS 244A.599 as long as any

11-41  of the bonds or other obligations issued pursuant to the provisions of

11-42  NRS 244A.597 to 244A.655, inclusive, remain outstanding and unpaid.

11-43  2.  The proceeds of the tax on transient lodging must be used by the

11-44  county fair and recreation board for the purposes set forth in NRS

11-45  244A.597 to 244A.655, inclusive, including the payment of any bonds or

11-46  other obligations issued pursuant to those provisions, and may be

11-47  irrevocably pledged by the county fair and recreation board to the

11-48  payment of bonds or other obligations issued pursuant to those

11-49  provisions.

12-1    Sec. 30.  1.  The city council or other governing body of each

12-2  incorporated city:

12-3    (a) In a county whose population is 400,000 or more, shall impose a

12-4  tax at a rate of 2 percent; and

12-5    (b) In a county whose population is less than 400,000, shall impose a

12-6  tax at the rate of 1 percent,

12-7  of the gross receipts from the rental of transient lodging in that city upon

12-8  all persons in the business of providing lodging. This tax must be

12-9  imposed by the city council or other governing body of each incorporated

12-10  city, regardless of the existence or nonexistence of any other license fee

12-11  or tax imposed on the revenues from the rental of transient lodging. The

12-12  ordinance imposing the tax must include a schedule for the payment of

12-13  the tax.

12-14  2.  The tax required pursuant to subsection 1 must be collected and

12-15  administered in accordance with ordinances adopted pursuant to section

12-16  15 of this act.

12-17  3.  The tax imposed pursuant to subsection 1 may be collected from

12-18  the transient guests and may be shown as an addition to the charge for

12-19  the rental of transient lodging. The person providing the transient

12-20  lodging is liable to the city for the tax whether or not it is actually

12-21  collected from the transient guest.

12-22  Sec. 31.  The proceeds of the tax imposed pursuant to section 30 of

12-23  this act and any applicable penalty or interest must be distributed as

12-24  follows:

12-25  1.  In a county whose population is 400,000 or more:

12-26  (a) Three-eighths of the first 1 percent of the proceeds must be paid to

12-27  the department for deposit with the state treasurer for credit to the fund

12-28  for the promotion of tourism.

12-29  (b) The remaining proceeds must be transmitted to the county

12-30  treasurer for deposit in the county school district’s fund for capital

12-31  projects established pursuant to NRS 387.328, to be held and expended in

12-32  the same manner as other money deposited in that fund.

12-33  2.  In a county whose population is less than 400,000:

12-34  (a) Three-eighths must be paid to the department for deposit with the

12-35  state treasurer for credit to the fund for the promotion of tourism.

12-36  (b) Five-eighths must be deposited with the county fair and recreation

12-37  board created pursuant to NRS 244A.597 to 244A.655, inclusive, or, if no

12-38  such board is created, with the city council or other governing body of

12-39  the incorporated city, to be used to advertise the resources of that county

12-40  or incorporated city related to tourism, including available

12-41  accommodations, transportation, entertainment, natural resources and

12-42  climate, and to promote special events related thereto.

12-43  Sec. 32.  The proceeds of the tax imposed pursuant to section 30 of

12-44  this act must not be used:

12-45  1.  As additional security for the payment of, or to redeem, any

12-46  general obligation bonds issued pursuant to NRS 244A.597 to 244A.655,

12-47  inclusive.

12-48  2.  To defray the costs of collecting or administering the tax incurred

12-49  by the county fair and recreation board.

13-1    3.  To operate and maintain recreational facilities under the

13-2  jurisdiction of the county fair and recreation board.

13-3    4.  To improve and expand recreational facilities authorized by NRS

13-4  244A.597 to 244A.655, inclusive.

13-5    5.  To construct, purchase or acquire such recreational facilities.

13-6    Sec. 33.  1.  Except as otherwise provided in sections 30 and 36 to

13-7  43, inclusive, of this act, a city located in a county whose population is

13-8  400,000 or more shall not impose a new tax on transient lodging or

13-9  increase the rate of an existing tax on transient lodging after March 25,

13-10  1991.

13-11  2.  Except as otherwise provided in section 35 of this act, a city

13-12  located in a county whose population is 100,000 or more but less than

13-13  400,000 shall not impose a new tax on transient lodging or increase the

13-14  rate of an existing tax on transient lodging after March 25, 1991.

13-15  3.  The legislature hereby declares that the limitation imposed by

13-16  subsections 1 and 2 will not be repealed or amended except to allow the

13-17  imposition of an increase in such a tax for:

13-18  (a) The promotion of tourism;

13-19  (b) The construction or operation of tourism facilities by a convention

13-20  and visitors authority; or

13-21  (c) The acquisition, establishment, construction or expansion of one

13-22  or more railroad grade separation projects.

13-23  Sec. 34.  1.  Except as otherwise provided in subsection 2, a city that

13-24  has created one or more transportation districts shall use any part of the

13-25  money received pursuant to the provisions of section 22 of this act which

13-26  is collected within the boundaries of a transportation district to pay the

13-27  cost of:

13-28  (a) Projects related to the construction and maintenance of sidewalks,

13-29  streets, avenues, boulevards, highways and other public rights of way

13-30  used primarily for vehicular or fixed guideway traffic, including, without

13-31  limitation, overpass projects, street projects and underpass projects, as

13-32  defined in NRS 244A.037, 244A.053 and 244A.055, respectively, within

13-33  the boundaries of the district or within 1 mile outside those boundaries if

13-34  the governing body finds that such projects outside the boundaries of the

13-35  district will facilitate transportation within the district;

13-36  (b) Payment of principal and interest on notes, bonds or other

13-37  obligations issued by the city to fund projects described in paragraph (a);

13-38  or

13-39  (c) Any combination of those uses.

13-40  2.  In addition to those uses set forth in subsection 1, if a city has

13-41  created one or more transportation districts and all or any portion of

13-42  those districts is located in an area that is governed by an interstate

13-43  compact entered into by this state and a state that borders this state, the

13-44  city may use any part of the money received pursuant to the provisions of

13-45  section 22 of this act which is collected within the boundaries of a

13-46  transportation district to pay the cost of establishing, operating and

13-47  maintaining a public transit system within the boundaries of the district,

13-48  or outside those boundaries if the governing body finds that such a

14-1  system outside the boundaries of the district will facilitate transportation

14-2  within the district, or both.

14-3    3.  A city shall use any part of the money received from such a tax

14-4  which is not collected within the boundaries of a transportation district

14-5  for the same purposes within the incorporated boundaries of the city or

14-6  within 1 mile outside those boundaries if the governing body finds that

14-7  such projects outside those boundaries will facilitate transportation

14-8  within the incorporated area.

14-9    4.  As used in this section, “public transit system” means a system

14-10  employing motor buses, rails or any other means of conveyance, by

14-11  whatever type of power, that is operated for the conveyance of members

14-12  of the general public.

14-13  Sec. 35.  1.  In a county whose population is 100,000 or more but

14-14  less than 400,000, the governing body of an incorporated city within the

14-15  county that has created a district pursuant to NRS 268.781 may by

14-16  ordinance impose within that district a tax at the rate of not more than 1

14-17  percent of the gross receipts from the rental of transient lodging

14-18  throughout the district.

14-19  2.  A tax imposed pursuant to this section may be imposed in addition

14-20  to all other taxes imposed on the revenue from the rental of transient

14-21  lodging.

14-22  3.  Collection of the tax imposed pursuant to this section must not

14-23  commence earlier than the first day of the second calendar month after

14-24  adoption of the ordinance imposing the tax.

14-25  4.  The proceeds of the tax and any applicable penalty or interest

14-26  must be used to fund the acquisition, establishment, construction or

14-27  expansion of one or more railroad grade separation projects, including

14-28  the payment and prepayment of principal and interest on notes, bonds or

14-29  other obligations issued to fund such projects.

14-30  5.  A tax imposed by this section must be collected and enforced in the

14-31  same manner as provided for the collection of the tax imposed by section

14-32  30 of this act.

14-33  Sec. 36.  As used in sections 36 to 43, inclusive, of this act, unless the

14-34  context otherwise requires, “district” means a district created to defray

14-35  the cost of improving a central business area.

14-36  Sec. 37.  1.  The governing body of an incorporated city whose

14-37  population is 200,000 or more may by ordinance create a district.

14-38  2.  Not more than one district may be created in each such city.

14-39  3.  A district is not entitled to receive any distribution of supplemental

14-40  city-county relief tax.

14-41  Sec. 38.  1.  The governing body of a city which creates a district

14-42  shall establish the boundaries of the district and, except as otherwise

14-43  provided by subsection 3 of section 42 of this act, may alter those

14-44  boundaries by ordinance. The area included within a district may be

14-45  contiguous or noncontiguous but must not include any area which is

14-46  located more than 4 blocks from the project the city expects to construct

14-47  with the tax collected or the bonds issued pursuant to sections 36 to 43,

14-48  inclusive.

15-1    2.  The boundaries of a district must not be established or altered to

15-2  include any territory outside the boundaries of the city, but detachments

15-3  of territory from the city occurring after the effective date of the

15-4  ordinance creating or altering the boundaries of a district do not affect

15-5  its boundaries.

15-6    Sec. 39.  1.  In addition to all other taxes imposed on the revenues

15-7  from the rental of transient lodging, the governing body may by

15-8  ordinance impose a tax upon all persons in the business of providing

15-9  transient lodging within the boundaries of the district at a rate not to

15-10  exceed 2 percent of the gross receipts from the rental of transient

15-11  lodging.

15-12  2.  The tax may be waived or imposed at different rates in certain

15-13  areas or for a particular business if:

15-14  (a) The governing body determines that certain areas will receive less

15-15  benefits from the project constructed with the proceeds of the tax or any

15-16  obligations payable therefrom.

15-17  (b) The governing body determines that a business does not have

15-18  sufficient rooms dedicated to providing transient lodging for it to benefit

15-19  equally from the project constructed with the proceeds of the tax or any

15-20  obligations payable therefrom.

15-21  3.  The determinations made by the governing body pursuant to

15-22  subsection 2 are conclusive unless it is shown that the governing body

15-23  acted with fraud or a gross abuse of discretion.

15-24  4.  A tax imposed pursuant to this section must be collected and

15-25  enforced in the same manner as provided for the collection of the tax

15-26  imposed by section 30 of this act.

15-27  5.  The collection of the tax imposed pursuant to this section must

15-28  cease upon the final payment of:

15-29  (a) The bonds initially issued to which the tax imposed pursuant to

15-30  this section is pledged; or

15-31  (b) Any bonds refunding those initially issued bonds, but any such

15-32  refunding bonds may not have a final payment date that is later than the

15-33  final payment date of the bonds initially issued.

15-34  Sec. 40.  1.  In a district that imposes a tax pursuant to section 39 of

15-35  this act, the proceeds of the tax and any applicable penalty or interest

15-36  must be retained by the city and used by the city or its redevelopment

15-37  agency to pay the cost of:

15-38  (a) Constructing, acquiring, improving, operating or maintaining

15-39  urban projects, or any combination thereof, including, without

15-40  limitation, recreational facilities and other projects designed to

15-41  encourage tourism or to improve the aesthetic environment of the central

15-42  business area located within the boundaries of the district;

15-43  (b) Paying the principal and interest on notes, bonds or other

15-44  obligations issued by the city to fund such projects; or

15-45  (c) Any combination of those uses.

15-46  2.  The city or its redevelopment agency may enter into contracts for

15-47  management services and the operation and maintenance of any project

15-48  financed pursuant to subsection 1. Those contracts must be treated as

15-49  professional services contracts and are not subject to the limitations of

16-1  subsection 1 of NRS 354.626. The terms of those contracts may extend

16-2  beyond the terms of office of the members of the governing body.

16-3    Sec. 41.  1.  A city may pledge any money received from a tax

16-4  imposed pursuant to section 39 of this act or any combination of that

16-5  money with revenue derived from the projects financed with the proceeds

16-6  of the obligations for whose payment the money and revenue are

16-7  pledged, with revenues of other revenue-producing projects of the city,

16-8  including any existing or future extensions or enlargements of any of

16-9  those projects, and with any revenues received by the city as grants under

16-10  an interlocal agreement with any other entity in the county in which the

16-11  city is located, or otherwise, for payment of general or special obligations

16-12  of the city issued for projects described in section 40 of this act.

16-13  2.  Any money pledged by the city pursuant to subsection 1 may be

16-14  treated as pledged revenues of the project for the purposes of subsection

16-15  3 of NRS 350.020.

16-16  Sec. 42.  1.  Except as otherwise provided by subsection 3, the

16-17  governing body of a city that creates a district may by ordinance change:

16-18  (a) The rate of tax in an amount not to exceed the maximum amount

16-19  authorized by section 39.

16-20  (b) The number of rooms used to determine the rate of tax.

16-21  2.  Any changes made pursuant to this section may be challenged in

16-22  the manner set forth in section 43 of this act.

16-23  3.  If general or special obligations are issued for the purposes of

16-24  sections 36 to 43, inclusive, of this act the governing body must not

16-25  change:

16-26  (a) The boundaries of the district;

16-27  (b) The rate of tax; or

16-28  (c) The boundaries of the areas in which a different rate of tax is

16-29  charged,

16-30  in a manner which would materially impair the security for the bonds.

16-31  Sec. 43.  1.  A person who is subject to or has a legally recognizable

16-32  interest in:

16-33  (a) An ordinance that creates a district;

16-34  (b) An ordinance that imposes a tax pursuant to section 39 of this act;

16-35  or

16-36  (c) A project that will be constructed with the proceeds from the

16-37  tax,

16-38  may commence an appropriate proceeding in the district court of the

16-39  county in which the district is located to challenge the validity of the

16-40  ordinance, tax or project. No such proceeding may be commenced more

16-41  than 15 days after the effective date of the ordinance.

16-42  2.  The court shall affirm the ordinance, tax and project unless it

16-43  determines that the approval of the ordinance, tax or project was the

16-44  result of fraud or a gross abuse of discretion.

16-45  Sec. 44.  1.  If the governing body of a local government which is

16-46  responsible for collecting a tax on transient lodging determines that any

16-47  tax on transient lodging assigned to it, or penalty or interest thereon, has

16-48  been paid more than once or has been erroneously or illegally collected

16-49  or computed, the governing body shall, subject to the conditions specified

17-1  in this section, refund to the person or corporation or its successors,

17-2  administrators, executors or assigns the excess amount collected or paid.

17-3  In lieu of a refund, the governing body may grant a credit to the operator

17-4  against payments of a tax on transient lodging.

17-5    2.  A refund or credit must not be allowed unless a claim therefor is

17-6  filed with the governing body within 2 years after the last date that the

17-7  overpayment was made. Each claim must be in writing and must state the

17-8  specific grounds upon which the claim is founded.

17-9    3.  Failure to file a claim within the time prescribed constitutes a

17-10  waiver of any demand against the local government imposing the tax on

17-11  transient lodging.

17-12  4.  Within 30 days after disallowing any claim, in whole or in part,

17-13  the governing body shall serve notice of its action on the claimant.

17-14  Sec. 45.  1.  If a tax imposed pursuant to an ordinance enacted in

17-15  accordance with this chapter is not paid within the time set forth in the

17-16  schedule for payment established by the local government, the local

17-17  government which is responsible for collecting the tax shall charge and

17-18  collect in addition to the tax:

17-19  (a) A penalty of not more than 10 percent of the amount due,

17-20  exclusive of interest, or an administrative fee established by the local

17-21  government, whichever is greater; and

17-22  (b) Interest on the amount due at the rate of not more than 1.5 percent

17-23  per month or fraction thereof from the date on which the tax became due

17-24  until the date of payment.

17-25  2.  The local government that is responsible for collection of a tax on

17-26  transient lodging may relieve an operator of all or part of any interest or

17-27  penalty, or both, imposed pursuant to this section if the operator’s failure

17-28  to pay taxes in a timely manner:

17-29  (a) Is the result of circumstances beyond the control of the operator;

17-30  and

17-31  (b) Did not occur because the operator failed to exercise ordinary care

17-32  or because the operator intended to avoid payment.

17-33  Sec. 46.  1.  A tax on transient lodging levied pursuant to this

17-34  chapter, constitutes a lien upon the real and personal property of the

17-35  transient lodging business upon which the tax was levied until the tax is

17-36  paid. The lien has the same priority as a lien for general taxes. The lien

17-37  must be enforced in the following manner:

17-38  (a) By recording in the office of the county recorder, within 6 months

17-39  after the date on which the tax became delinquent or was otherwise

17-40  determined to be due and owing, a notice of the tax lien containing the

17-41  following:

17-42     (1) The amount of tax due and the appropriate year;

17-43     (2) The name of the record owner of the property;

17-44     (3) A description of the property sufficient for identification; and

17-45     (4) A verification by the oath of any member of the board of county

17-46  commissioners or the county fair and recreation board; and

17-47  (b) By an action for foreclosure against the property in the same

17-48  manner as an action for foreclosure of any other lien, commenced within

18-1  2 years after the date of recording of the notice of the tax lien, and

18-2  accompanied by appropriate notice to other lienholders.

18-3    2.  If a local government requires a person to obtain and maintain a

18-4  license to operate transient lodging and if an operator who is delinquent

18-5  on payment of a tax imposed pursuant to this chapter fails to pay all

18-6  taxes, interest and penalties for which he is liable pursuant to this

18-7  chapter within a period established by the local government by

18-8  ordinance, the local government may automatically revoke the license of

18-9  the operator until he pays the full amount that he owes and takes all

18-10  steps required by the local government for reinstatement of the license.

18-11  After an operator whose license has been revoked pursuant to this

18-12  section pays all taxes, interest and penalties and takes all steps required

18-13  by the local government for reinstating a license to be an operator, the

18-14  local government shall reinstate the license of the operator.

18-15  3.  A local government may delegate the authority to enforce liens

18-16  from taxes levied for the purposes of NRS 244A.597 to 244A.655,

18-17  inclusive, to the county fair and recreation board. If the authority is so

18-18  delegated and if the local government issues licenses for operators, the

18-19  governing body shall suspend the license of the operator upon

18-20  certification by the local government responsible for collecting the tax

18-21  that the tax on transient lodging has become delinquent, and may not

18-22  reinstate the license until the tax is paid.

18-23  Sec. 47.  (Deleted by amendment.)

18-24  Sec. 48.  Unless otherwise provided by ordinance, resolution or

18-25  regulation of the local government that is responsible for the imposition

18-26  and collection of taxes on transient lodging, transient lodging that is

18-27  included as part of a package program offered by an operator must be

18-28  taxed on a prorated basis only on the value of the lodging component of

18-29  the package. The local government responsible for collecting the tax

18-30  may, by ordinance, establish a minimum value for a lodging component

18-31  of a package for purposes of applying a tax on transient lodging

18-32  pursuant to this section. The minimum value established by a local

18-33  government pursuant to this section:

18-34  1.  May only be used if the value of the lodging component of a

18-35  package cannot be readily determined; and

18-36  2.  Must not exceed an amount equal to the price paid by the transient

18-37  guest for the package, minus the amount necessary for the operator to

18-38  recoup the amount of the tax on transient lodging.

18-39  Sec. 49.  A tax on transient lodging must not be imposed upon:

18-40  1.  Rent paid directly by the United States, this state and foreign

18-41  diplomats who are properly registered with the State Department of the

18-42  United States.

18-43  2.  Rent paid for a room that is not used for sleeping, dwelling or

18-44  lodging, such as rent paid on a room to be used for conducting a

18-45  meeting.

18-46  3.  An exemption created by a local government pursuant to section

18-47  15 of this act.

 

 

19-1    Sec. 50.  NRS 244.335 is hereby amended to read as follows:

19-2    244.335  1.  Except as otherwise provided in subsection 2, the board

19-3  of county commissioners may:

19-4    (a) Regulate all character of lawful trades, callings, industries,

19-5  occupations, professions and business conducted in its county outside of

19-6  the limits of incorporated cities and towns.

19-7    (b) Except as otherwise provided in NRS [244.3359 and] 576.128, fix,

19-8  impose and collect a license tax for revenue or for regulation, or for both

19-9  revenue and regulation, on such trades, callings, industries, occupations,

19-10  professions and business.

19-11  (c) Except as otherwise provided in section 28 of this act, fix, impose

19-12  and collect a tax on revenue from the rental of transient lodging

19-13  pursuant to the provisions of sections 2 to 49, inclusive, of this act.

19-14  2.  The county license boards have the exclusive power in their

19-15  respective counties to regulate entertainers employed by an entertainment

19-16  by referral service and the business of conducting a dancing hall, escort

19-17  service, entertainment by referral service or gambling game or device

19-18  permitted by law, outside of an incorporated city. The county license

19-19  boards may fix, impose and collect license taxes for revenue or for

19-20  regulation, or for both revenue and regulation, on such employment and

19-21  businesses.

19-22  3.  No license to engage in any type of business may be granted unless

19-23  the applicant for the license signs an affidavit affirming that the business

19-24  has complied with the provisions of chapter 364A of NRS. The county

19-25  license board shall provide upon request an application for a business

19-26  license pursuant to chapter 364A of NRS.

19-27  4.  No license to engage in business as a seller of tangible personal

19-28  property may be granted unless the applicant for the license presents

19-29  written evidence that:

19-30  (a) The department of taxation has issued or will issue a permit for this

19-31  activity, and this evidence clearly identifies the business by name; or

19-32  (b) Another regulatory agency of the state has issued or will issue a

19-33  license required for this activity.

19-34  5.  Any license tax levied for the purposes of NRS [244.3358 or]

19-35  244A.597 to 244A.655, inclusive, constitutes a lien upon the real and

19-36  personal property of the business upon which the tax was levied until the

19-37  tax is paid. The lien has the same priority as a lien for general taxes. The

19-38  lien must be enforced in the following manner:

19-39  (a) By recording in the office of the county recorder, within 6 months

19-40  after the date on which the tax became delinquent or was otherwise

19-41  determined to be due and owing, a notice of the tax lien containing the

19-42  following:

19-43     (1) The amount of tax due and the appropriate year;

19-44     (2) The name of the record owner of the property;

19-45     (3) A description of the property sufficient for identification; and

19-46     (4) A verification by the oath of any member of the board of county

19-47  commissioners or the county fair and recreation board; and

19-48  (b) By an action for foreclosure against the property in the same manner

19-49  as an action for foreclosure of any other lien, commenced within 2 years

20-1  after the date of recording of the notice of the tax lien, and accompanied by

20-2  appropriate notice to other lienholders.

20-3    6.  The board of county commissioners may delegate the authority to

20-4  enforce liens from taxes levied for the purposes of NRS 244A.597 to

20-5  244A.655, inclusive, to the county fair and recreation board. If the

20-6  authority is so delegated, the board of county commissioners shall revoke

20-7  or suspend the license of a business upon certification by the county fair

20-8  and recreation board that the license tax has become delinquent, and shall

20-9  not reinstate the license until the tax is paid. [Except as otherwise provided

20-10  in NRS 244.3357, all] All information concerning license taxes levied by

20-11  an ordinance authorized by this section or other information concerning the

20-12  business affairs or operation of any licensee obtained as a result of the

20-13  payment of such license taxes or as the result of any audit or examination

20-14  of the books by any authorized employee of a county fair and recreation

20-15  board of the county for any license tax levied for the purpose of NRS

20-16  244A.597 to 244A.655, inclusive, is confidential and must not be disclosed

20-17  by any member, officer or employee of the county fair and recreation board

20-18  or the county imposing the license tax unless the disclosure is authorized

20-19  by the affirmative action of a majority of the members of the appropriate

20-20  county fair and recreation board. Continuing disclosure may be so

20-21  authorized under an agreement with the department of taxation for the

20-22  exchange of information concerning taxpayers.

20-23  Sec. 51.  NRS 244A.252 is hereby amended to read as follows:

20-24  244A.252  1.  A board of county commissioners may by ordinance,

20-25  but not as in a case of emergency, create one or more transportation

20-26  districts in the unincorporated area of the county. The board of county

20-27  commissioners is ex officio the governing body of any district created

20-28  pursuant to this section and may:

20-29  (a) Organize and maintain the district.

20-30  (b) Establish, by ordinance, regulations:

20-31     (1) For the administration of its internal affairs.

20-32     (2) For the employment of professional, technical, clerical and other

20-33  personnel necessary to carry out its duties.

20-34     (3) For the establishment and alteration of the boundaries of the

20-35  district.

20-36     (4) Providing for the use of revenue received by the district.

20-37  (c) Hold meetings as the governing body of a district in conjunction

20-38  with its meetings as the board of county commissioners without posting a

20-39  separate agenda or posting additional notices of the meetings within the

20-40  district.

20-41  (d) Cause a special or general district election to be held in the same

20-42  manner as provided for other such elections in Title 24 of NRS for the

20-43  purpose of submitting a question pursuant to paragraph (b) of subsection 1

20-44  of [NRS 244.3351] section 22 of this act or paragraph (b) of subsection 1

20-45  of NRS 278.710, or both, or cause the question or questions to be

20-46  submitted at a primary or general state election.

20-47  2.  A special election may be held only if the board of county

20-48  commissioners determines, by a unanimous vote, that an emergency exists.

20-49  The determination made by the board is conclusive unless it is shown that

21-1  the board acted with fraud or a gross abuse of discretion. An action to

21-2  challenge the determination made by the board must be commenced within

21-3  15 days after the board’s determination is final. As used in this subsection,

21-4  “emergency” means any unexpected occurrence or combination of

21-5  occurrences which requires immediate action by the board of county

21-6  commissioners to prevent or mitigate a substantial financial loss to the

21-7  district or county or to enable the board to provide an essential service to

21-8  the residents of the county.

21-9    3.  The budget of a district created pursuant to this section must comply

21-10  with the provisions of NRS 354.470 to 354.626, inclusive.

21-11  4.  All persons employed to perform the functions of a district are

21-12  employees of the county for all purposes.

21-13  Sec. 52.  NRS 244A.256 is hereby amended to read as follows:

21-14  244A.256  1.  A county may pledge any money received from the

21-15  proceeds of taxes imposed pursuant to paragraph (a) of subsection 1 of

21-16  [NRS 244.3351] section 22 of this act or paragraph (a) of subsection 1 of

21-17  NRS 278.710 or pursuant to NRS 371.045 or, with the consent of the

21-18  regional transportation commission, received from the proceeds of the tax

21-19  imposed pursuant to NRS 377A.020, or any combination of money from

21-20  those sources with revenue derived from the project financed with the

21-21  proceeds of the obligations for whose payment those taxes are pledged,

21-22  including any existing or future extensions or enlargements thereof, for the

21-23  payment of general or special obligations issued for projects described in

21-24  paragraph (a) of subsection 2 of NRS [244.33512,] section 23 of this act, if

21-25  the project for which the securities are issued could be directly funded with

21-26  the taxes whose proceeds are pledged for the payment of the securities.

21-27  2.  A county may pledge any money received from the proceeds of

21-28  taxes imposed pursuant to paragraph (b) of subsection 1 of [NRS

21-29  244.3351] section 22 of this act or paragraph (b) of subsection 1 of NRS

21-30  278.710, or any combination of money from those taxes with revenue

21-31  derived from the project financed with the proceeds of the obligations for

21-32  whose payment those taxes are pledged, including any existing or future

21-33  extensions or enlargements thereof, for the payment of general or special

21-34  obligations issued for projects described in subsection 1 of [NRS

21-35  244.33514,] section 24 of this act, if the project for which the securities are

21-36  issued could be directly funded with the taxes whose proceeds are pledged

21-37  for the payment of the securities.

21-38  3.  Any money pledged by the county pursuant to subsection 1 or 2

21-39  may be treated as pledged revenues of the project for the purposes of

21-40  subsection 3 of NRS 350.020.

21-41  Sec. 53.  NRS 268.095 is hereby amended to read as follows:

21-42  268.095  1.  The city council or other governing body of each

21-43  incorporated city in this state, whether organized under general law or

21-44  special charter, may:

21-45  (a) Except as otherwise provided in NRS [268.0968 and] 576.128, fix,

21-46  impose and collect for revenues or for regulation, or both, a license tax on

21-47  all character of lawful trades, callings, industries, occupations, professions

21-48  and businesses conducted within its corporate limits.

22-1    (b) Assign the proceeds of any one or more of such license taxes to the

22-2  county within which the city is situated for the purpose or purposes of

22-3  making the proceeds available to the county:

22-4      (1) As a pledge as additional security for the payment of any general

22-5  obligation bonds issued pursuant to NRS 244A.597 to 244A.655, inclusive;

22-6      (2) For redeeming any general obligation bonds issued pursuant to

22-7  NRS 244A.597 to 244A.655, inclusive;

22-8      (3) For defraying the costs of collecting or otherwise administering

22-9  any such license tax so assigned, of the county fair and recreation board

22-10  and of officers, agents and employees hired thereby, and of incidentals

22-11  incurred thereby;

22-12     (4) For operating and maintaining recreational facilities under the

22-13  jurisdiction of the county fair and recreation board;

22-14     (5) For improving, extending and bettering recreational facilities

22-15  authorized by NRS 244A.597 to 244A.655, inclusive; and

22-16     (6) For constructing, purchasing or otherwise acquiring such

22-17  recreational facilities.

22-18  (c) Except as otherwise provided in section 33 of this act, impose and

22-19  collect a tax on revenue from the rental of transient lodging pursuant to

22-20  the provisions of sections 2 to 49, inclusive, of this act.

22-21  (d) Pledge the proceeds of any tax imposed on the revenues from the

22-22  rental of transient lodging pursuant to this section for the payment of any

22-23  general obligations issued by the city for a purpose authorized by the City

22-24  Bond Law, NRS 268.672 to 268.740, inclusive.

22-25  [(d)] (e) Use the proceeds of any tax imposed pursuant to this section on

22-26  the revenues from the rental of transient lodging:

22-27     (1) To pay the principal, interest or any other indebtedness on any

22-28  general or special obligations issued by the city pursuant to the City Bond

22-29  Law, NRS 268.672 to 268.740, inclusive;

22-30     (2) For the expense of operating or maintaining, or both, any facilities

22-31  of the city; and

22-32     (3) For any other purpose for which other money of the city may be

22-33  used.

22-34  2.  The proceeds of any tax imposed pursuant to this section that are

22-35  pledged for the repayment of general obligations may be treated as

22-36  “pledged revenues” for the purposes of NRS 350.020.

22-37  3.  No license to engage in any type of business may be granted unless

22-38  the applicant for the license signs an affidavit affirming that the business

22-39  has complied with the provisions of chapter 364A of NRS. The city

22-40  licensing agency shall provide upon request an application for a business

22-41  license pursuant to chapter 364A of NRS.

22-42  4.  No license to engage in business as a seller of tangible personal

22-43  property may be granted unless the applicant for the license presents

22-44  written evidence that:

22-45  (a) The department of taxation has issued or will issue a permit for this

22-46  activity, and this evidence clearly identifies the business by name; or

22-47  (b) Another regulatory agency of the state has issued or will issue a

22-48  license required for this activity.

23-1    5.  Any license tax levied under the provisions of this section

23-2  constitutes a lien upon the real and personal property of the business upon

23-3  which the tax was levied until the tax is paid. The lien has the same priority

23-4  as a lien for general taxes. The lien must be enforced in the following

23-5  manner:

23-6    (a) By recording in the office of the county recorder, within 6 months

23-7  following the date on which the tax became delinquent or was otherwise

23-8  determined to be due and owing, a notice of the tax lien containing the

23-9  following:

23-10     (1) The amount of tax due and the appropriate year;

23-11     (2) The name of the record owner of the property;

23-12     (3) A description of the property sufficient for identification; and

23-13     (4) A verification by the oath of any member of the board of county

23-14  commissioners or the county fair and recreation board; and

23-15  (b) By an action for foreclosure against such property in the same

23-16  manner as an action for foreclosure of any other lien, commenced within 2

23-17  years after the date of recording of the notice of the tax lien, and

23-18  accompanied by appropriate notice to other lienholders.

23-19  6.  The city council or other governing body of each incorporated city

23-20  may delegate the power and authority to enforce such liens to the county

23-21  fair and recreation board. If the authority is so delegated, the governing

23-22  body shall revoke or suspend the license of a business upon certification by

23-23  the board that the license tax has become delinquent, and shall not reinstate

23-24  the license until the tax is paid. [Except as otherwise provided in NRS

23-25  268.0966, all] All information concerning license taxes levied by an

23-26  ordinance authorized by this section or other information concerning the

23-27  business affairs or operation of any licensee obtained as a result of the

23-28  payment of those license taxes or as the result of any audit or examination

23-29  of the books of the city by any authorized employee of a county fair and

23-30  recreation board for any license tax levied for the purpose of NRS

23-31  244A.597 to 244A.655, inclusive, is confidential and must not be disclosed

23-32  by any member, official or employee of the county fair and recreation

23-33  board or the city imposing the license tax unless the disclosure is

23-34  authorized by the affirmative action of a majority of the members of the

23-35  appropriate county fair and recreation board. Continuing disclosure may be

23-36  so authorized under an agreement with the department of taxation for the

23-37  exchange of information concerning taxpayers.

23-38  7.  The powers conferred by this section are in addition and

23-39  supplemental to, and not in substitution for, and the limitations imposed by

23-40  this section do not affect the powers conferred by, any other law. No part

23-41  of this section repeals or affects any other law or any part thereof, it being

23-42  intended that this section provide a separate method of accomplishing its

23-43  objectives, and not an exclusive one.

23-44  Sec. 54.  NRS 268.460 is hereby amended to read as follows:

23-45  268.460  1.  Any license tax levied by any county against any lawful

23-46  trade, calling, industry, occupation, profession or business conducted in the

23-47  county and located in an unincorporated area therein, the proceeds of

23-48  which are pledged before or after the incorporation of the area as a city or

23-49  town for the repayment of any bonds or other obligations issued pursuant

24-1  to the provisions of NRS [244.3358 or] 244A.597 to 244A.655, inclusive,

24-2  or section 27 of this act, must, after the incorporation of the area as a city

24-3  or town, continue to be levied by the city or town and must be collected by

24-4  the officer of the city or town charged by law with the collection of its

24-5  license taxes.

24-6    2.  If the proceeds of the license tax levied pursuant to subsection 1 are

24-7  pledged before or after the incorporation of the area as a city or town for

24-8  the payment of any bonds or other obligations issued pursuant to the

24-9  provisions of [NRS 244.3358:] section 27 of this act:

24-10  (a) The city or town shall, after the incorporation of the area as a city or

24-11  town, transmit the proceeds of that license tax to the district to which the

24-12  proceeds are assigned, so long as any of the bonds or other obligations

24-13  remain outstanding and unpaid, both as to principal and interest, in

24-14  accordance with their terms; and

24-15  (b) The district to which the proceeds are assigned may, after the

24-16  incorporation of the city or town, irrevocably pledge those proceeds for the

24-17  repayment or refinancing of any bonds or short-term or medium-term

24-18  obligations issued pursuant to the provisions of chapter 318 or 350 of NRS,

24-19  if the governing body of the city or town consents to the assignment by

24-20  resolution in lieu of the consent of the board of county commissioners

24-21  required pursuant to the provisions of [NRS 244.3358.] section 27 of this

24-22  act.

24-23  3.  If the proceeds of the license tax levied pursuant to subsection 1 are

24-24  pledged before or after the incorporation of the area as a city or town for

24-25  the repayment of any bonds or other obligations issued pursuant to the

24-26  provisions of NRS 244A.597 to 244A.655, inclusive, the proceeds must be

24-27  transmitted to the county officer required by law to collect the license tax,

24-28  so long as any of the bonds or other obligations remain outstanding and

24-29  unpaid, both as to principal and interest.

24-30  Sec. 55.  NRS 278.710 is hereby amended to read as follows:

24-31  278.710  1.  A board of county commissioners may by ordinance, but

24-32  not as in a case of emergency, impose a tax for the improvement of

24-33  transportation on the privilege of new residential, commercial, industrial

24-34  and other development pursuant to paragraph (a) or (b) as follows:

24-35  (a) After receiving the approval of a majority of the registered voters of

24-36  the county voting on the question at a special election or the next primary

24-37  or general election, the board of county commissioners may impose the tax

24-38  throughout the county, including any such development in incorporated

24-39  cities in the county. A county may combine this question with a question

24-40  submitted pursuant to NRS [244.3351,] 371.045 or 377A.020, or section

24-41  22 of this act or any combination thereof.

24-42  (b) After receiving the approval of a majority of the registered voters

24-43  who reside within the boundaries of a transportation district created

24-44  pursuant to NRS 244A.252, voting on the question at a special or general

24-45  district election or primary or general state election, the board of county

24-46  commissioners may impose the tax within the boundaries of the district. A

24-47  county may combine this question with a question submitted pursuant to

24-48  [NRS 244.3351.] section 22 of this act.

25-1    2.  A special election may be held only if the board of county

25-2  commissioners determines, by a unanimous vote, that an emergency exists.

25-3  The determination made by the board of county commissioners is

25-4  conclusive unless it is shown that the board acted with fraud or a gross

25-5  abuse of discretion. An action to challenge the determination made by the

25-6  board must be commenced within 15 days after the board’s determination

25-7  is final. As used in this subsection, “emergency” means any unexpected

25-8  occurrence or combination of occurrences which requires immediate action

25-9  by the board of county commissioners to prevent or mitigate a substantial

25-10  financial loss to the county or to enable the board of county commissioners

25-11  to provide an essential service to the residents of the county.

25-12  3.  The tax imposed pursuant to this section must be at such a rate and

25-13  based on such criteria and classifications as the board of county

25-14  commissioners determines to be appropriate. Each such determination is

25-15  conclusive unless it constitutes an arbitrary and capricious abuse of

25-16  discretion, but the tax imposed must not exceed $500 per single-family

25-17  dwelling unit of new residential development, or the equivalent thereof as

25-18  determined by the board of county commissioners, or 50 cents per square

25-19  foot on other new development. If so provided in the ordinance, a newly

25-20  developed lot for a mobile home shall be considered a single-family

25-21  dwelling unit of new residential development.

25-22  4.  The tax imposed pursuant to this section must be collected before

25-23  the time a certificate of occupancy for a building or other structure

25-24  constituting new development is issued, or at such other time as is

25-25  specified in the ordinance imposing the tax. If so provided in the ordinance,

25-26  no certificate of occupancy may be issued by any local government unless

25-27  proof of payment of the tax is filed with the person authorized to issue the

25-28  certificate of occupancy. Collection of the tax imposed pursuant to this

25-29  section must not commence earlier than the first day of the second calendar

25-30  month after adoption of the ordinance imposing the tax.

25-31  5.  In a county in which a tax has been imposed pursuant to paragraph

25-32  (a) of subsection 1, the revenue derived from the tax must be used

25-33  exclusively to pay the cost of:

25-34  (a) Projects related to the construction and maintenance of sidewalks,

25-35  streets, avenues, boulevards, highways and other public rights of way used

25-36  primarily for vehicular traffic, including, without limitation, overpass

25-37  projects, street projects and underpass projects, as defined in NRS

25-38  244A.037, 244A.053 and 244A.055, respectively, within the boundaries of

25-39  the county or within 1 mile outside those boundaries if the board of county

25-40  commissioners finds that such projects outside the boundaries of the county

25-41  will facilitate transportation within the county;

25-42  (b) The principal and interest on notes, bonds or other obligations

25-43  incurred to fund projects described in paragraph (a); or

25-44  (c) Any combination of those uses.

25-45  6.  In a transportation district in which a tax has been imposed pursuant

25-46  to paragraph (b) of subsection 1, the revenue derived from the tax must be

25-47  used exclusively to pay the cost of:

25-48  (a) Projects related to the construction and maintenance of sidewalks,

25-49  streets, avenues, boulevards, highways and other public rights of way used

26-1  primarily for vehicular traffic, including, without limitation, overpass

26-2  projects, street projects and underpass projects, as defined in NRS

26-3  244A.037, 244A.053 and 244A.055, respectively, within the boundaries of

26-4  the district or within such a distance outside those boundaries as is stated in

26-5  the ordinance imposing the tax, if the board of county commissioners finds

26-6  that such projects outside the boundaries of the district will facilitate

26-7  transportation within the district;

26-8    (b) The principal and interest on notes, bonds or other obligations

26-9  incurred to fund projects described in paragraph (a); or

26-10  (c) Any combination of those uses.

26-11  7.  The county may expend the proceeds of the tax authorized by this

26-12  section, or any borrowing in anticipation of the tax, pursuant to an

26-13  interlocal agreement between the county and the regional transportation

26-14  commission of the county with respect to the projects to be financed with

26-15  the proceeds of the tax.

26-16  8.  The provisions of chapter 278B of NRS and any action taken

26-17  pursuant to that chapter do not limit or in any other way apply to any tax

26-18  imposed pursuant to this section.

26-19  Sec. 56.  NRS 371.045 is hereby amended to read as follows:

26-20  371.045  1.  A board of county commissioners may by ordinance, but

26-21  not as in a case of emergency, after receiving the approval of a majority of

26-22  the registered voters voting on the question at a primary, general or special

26-23  election, impose a supplemental governmental services tax of not more

26-24  than 1 cent on each $1 of valuation of the vehicle for the privilege of

26-25  operating upon the public streets, roads and highways of the county on

26-26  each vehicle based in the county except:

26-27  (a) A vehicle exempt from the governmental services tax pursuant to

26-28  this chapter; or

26-29  (b) A vehicle subject to NRS 706.011 to 706.861, inclusive, which is

26-30  engaged in interstate or intercounty operations.

26-31  2.  A county may combine this question with questions submitted

26-32  pursuant to NRS [244.3351,] 278.710 or 377A.020, or section 22 of this

26-33  act or any combination thereof.

26-34  3.  A special election may be held only if the board of county

26-35  commissioners determines, by a unanimous vote, that an emergency exists.

26-36  The determination made by the board is conclusive unless it is shown that

26-37  the board acted with fraud or a gross abuse of discretion. An action to

26-38  challenge the determination made by the board must be commenced within

26-39  15 days after the board’s determination is final. As used in this subsection,

26-40  “emergency” means any unexpected occurrence or combination of

26-41  occurrences which requires immediate action by the board of county

26-42  commissioners to prevent or mitigate a substantial financial loss to the

26-43  county or to enable the board to provide an essential service to the

26-44  residents of the county.

26-45  4.  Collection of the tax imposed pursuant to this section must not

26-46  commence earlier than the first day of the second calendar month after

26-47  adoption of the ordinance imposing the tax.

26-48  5.  Except as otherwise provided in subsection 6 and NRS 371.047, the

26-49  county shall use the proceeds of the tax to pay the cost of:

27-1    (a) Projects related to the construction and maintenance of sidewalks,

27-2  streets, avenues, boulevards, highways and other public rights of way used

27-3  primarily for vehicular traffic, including, without limitation, overpass

27-4  projects, street projects or underpass projects, as defined in NRS 244A.037,

27-5  244A.053 and 244A.055, within the boundaries of the county or within 1

27-6  mile outside those boundaries if the board of county commissioners finds

27-7  that such projects outside the boundaries of the county will facilitate

27-8  transportation within the county;

27-9    (b) Payment of principal and interest on notes, bonds or other

27-10  obligations incurred to fund projects described in paragraph (a); or

27-11  (c) Any combination of those uses.

27-12  6.  The county may expend the proceeds of the supplemental

27-13  governmental services tax authorized by this section and NRS 371.047, or

27-14  any borrowing in anticipation of that tax, pursuant to an interlocal

27-15  agreement between the county and the regional transportation commission

27-16  of the county with respect to the projects to be financed with the proceeds

27-17  of the tax.

27-18  7.  As used in this section, “based” has the meaning ascribed to it in

27-19  NRS 482.011.

27-20  Sec. 57.  NRS 377A.020 is hereby amended to read as follows:

27-21  377A.020  1.  The board of county commissioners of any county may

27-22  enact an ordinance imposing a tax for a public transit system or for the

27-23  construction, maintenance and repair of public roads, or both, pursuant to

27-24  NRS 377A.030. The board of county commissioners of any county whose

27-25  population is less than 400,000 may enact an ordinance imposing a tax to

27-26  promote tourism pursuant to NRS 377A.030.

27-27  2.  An ordinance enacted pursuant to this chapter may not become

27-28  effective before a question concerning the imposition of the tax is approved

27-29  by a majority of the registered voters of the county voting upon the

27-30  question which the board may submit to the voters at any general election.

27-31  A county may combine the questions for a public transit system and for the

27-32  construction, maintenance and repair of public roads with questions

27-33  submitted pursuant to NRS [244.3351,] 278.710 or 371.045, or section 22

27-34  of this act or any combination thereof. The board shall also submit to the

27-35  voters at a general election any proposal to increase the rate of the tax or

27-36  change the previously approved uses for the proceeds of the tax.

27-37  3.  Any ordinance enacted pursuant to this section must specify the date

27-38  on which the tax must first be imposed or on which an increase in the rate

27-39  of the tax becomes effective, which must not be earlier than the first day of

27-40  the second calendar month following the approval of the question by the

27-41  voters.

27-42  Sec. 58.  NRS 387.328 is hereby amended to read as follows:

27-43  387.328  1.  The board of trustees of each school district shall

27-44  establish a fund for capital projects for the purposes set forth in subsection

27-45  1 of NRS 387.335. The money in the fund for capital projects may be

27-46  transferred to the debt service fund to pay the cost of the school district’s

27-47  debt service.

27-48  2.  The board of trustees may accumulate money in the fund for capital

27-49  projects for a period not to exceed 20 years.

28-1    3.  That portion of the governmental services tax whose allocation to

28-2  the school district pursuant to NRS 482.180 is based on the amount of the

28-3  property tax levy attributable to its debt service must be deposited in the

28-4  county treasury to the credit of the fund established under subsection 1 or

28-5  the school district’s debt service fund.

28-6    4.  No money in the fund for capital projects at the end of the fiscal

28-7  year may revert to the county school district fund, nor may the money be a

28-8  surplus for any other purpose than those specified in subsection 1.

28-9    5.  The proceeds of the taxes deposited in the fund for capital projects

28-10  pursuant to NRS [244.3354, 268.0962 and] 375.070 and sections 20 and

28-11  31 of this act may be pledged to the payment of the principal and interest

28-12  on bonds or other obligations issued for one or more of the purposes set

28-13  forth in NRS 387.335. The proceeds of such taxes so pledged may be

28-14  treated as pledged revenues for the purposes of subsection 3 of NRS

28-15  350.020, and the board of trustees of a school district may issue bonds for

28-16  those purposes in accordance with the provisions of chapter 350 of NRS.

28-17  Sec. 59. Section 37 of chapter 19, Statutes of Nevada 1991, at page

28-18  45, is hereby amended to read as follows:

28-19  Sec. 37. 1.  The legislature hereby declares that:

28-20  (a) Washoe County contains many diverse areas for which tourism

28-21  is an important economic factor including mountain peaks, mountain

28-22  lakes, valley lakes and old and new “downtown” business districts;

28-23  (b) A unique National Automobile Museum is located in Washoe

28-24  County for which the City of Reno may choose to become responsible

28-25  for, among other reasons, its ability to draw tourists to the area;

28-26  (c) In the past, many tourists have been attracted to the area as

28-27  participants in or spectators of national bowling tournaments although

28-28  a permanent facility in which to hold the tournaments is not currently

28-29  available in Washoe County;

28-30  (d) Because of Washoe County's fragile economy and the need to

28-31  develop a stable tourist trade, it is important that tourist-related

28-32  businesses are able to depend on a tax that will remain at a constant

28-33  rate and be used for projects that have a history of drawing tourists to

28-34  Washoe County; and

28-35  (e) A general law cannot be made applicable to the situation

28-36  because of these unique circumstances and special conditions, and the

28-37  provisions of this section are therefore necessary.

28-38  2.  Notwithstanding the provisions of sections 3.7 and 13.5 of this

28-39  act, the Board of County Commissioners of Washoe County, in

28-40  addition to all other taxes imposed on the revenues from the rental of

28-41  transient lodging, shall impose a tax at the rate of 1 percent of the

28-42  gross receipts from the rental of transient lodging in that county upon

28-43  all persons in the business of providing lodging throughout the

28-44  county, including its incorporated cities.

28-45  3.  The ordinance imposing the tax must include all the matters

28-46  required by [NRS 244.3352] section 19 of this act for the mandatory

28-47  tax, must be administered in the same manner, and imposes the same

28-48  liabilities, except that collection of the tax by the Reno-Sparks

29-1  Convention and Visitors Authority must commence on July 1, 1991.

29-2  The Reno-Sparks Convention and Visitors Authority:

29-3    (a) Shall remit all proceeds of the tax imposed on or before

29-4  June 30, 1992, and any penalty and interest attributable thereto, to the

29-5  City of Reno 30 days after receipt; and

29-6    (b) May not retain any part of the tax, interest or penalties as

29-7  collection or administrative fee.

29-8    4.  The proceeds of the tax imposed pursuant to subsection 2:

29-9    (a) From July 1, 1991, through June 30, 1992, and any penalties

29-10  and interest attributable thereto must be used to pay the costs of

29-11  operation or debt service, or both, of the National Automobile

29-12  Museum; and

29-13  (b) After June 30, 1992, and any penalties and interest attributable

29-14  thereto must be used to pay the cost of the construction and operation

29-15  of a multi-purpose bowling facility, including parking and space for

29-16  other functions ancillary to such a facility.

29-17  5.  If the Reno-Sparks Convention and Visitors Authority does not

29-18  approve the construction of the bowling facility on or before June 30,

29-19  1992, the collection of the tax must be suspended until such action is

29-20  taken or June 30, 1993, whichever is earlier. If the collection of the

29-21  tax is suspended on June 30, 1993, the board of county commissioners

29-22  shall repeal the ordinance imposing the tax and shall not impose any

29-23  further taxes pursuant to this section.

29-24  6.  The county, acting by and through the Reno-Sparks

29-25  Convention and Visitors Authority, may pledge any money received

29-26  from the proceeds of the tax imposed pursuant to this section with

29-27  revenue derived from the project that is described in paragraph (b) of

29-28  subsection 4, including any existing or future extensions or

29-29  enlargements thereof, for the payment of general or special

29-30  obligations issued for the project. A pledge pursuant to this subsection

29-31  may include the tax authorized by this section and other taxes

29-32  imposed on the rental of transient lodging that are available for pledge

29-33  by the Reno-Sparks Convention and Visitors Authority. Any money

29-34  pledged by the county pursuant to this subsection may be treated as

29-35  pledged revenues of the project for the purposes of subsection 3 of

29-36  NRS 350.020.

29-37  Sec. 60. Section 24 of Chapter 506, Statutes of Nevada 1997, as last

29-38  amended by chapter 28, Statutes of Nevada 1999, at page 64, is hereby

29-39  amended to read as follows:

29-40  Sec. 24.  1.  The board of county commissioners of Washoe

29-41  County may by ordinance, but not as in a case of emergency, impose a

29-42  tax upon the retailers at the rate of not more than one-eighth of 1

29-43  percent of the gross receipts of any retailer from the sale of all

29-44  tangible personal property sold at retail, or stored, used or otherwise

29-45  consumed in the county if:

29-46  (a) The city of Reno imposes a tax on the rental of transient

29-47  lodging pursuant to [NRS 268.7845] section 35 of this act in the

29-48  maximum amount allowed by that section; and

30-1    (b) The board receives a written commitment from one or more

30-2  sources for the expenditure of not less than one-half of the total cost

30-3  of a project for the acquisition, establishment, construction or

30-4  expansion of railroad grade separation projects in Washoe County,

30-5  including the estimated proceeds of the tax described in paragraph (a).

30-6    2.  An ordinance enacted pursuant to subsection 1 may not

30-7  become effective before a question concerning the imposition of the

30-8  tax is approved by a two-thirds majority of the members of the board

30-9  of county commissioners.

30-10  3.  An ordinance enacted pursuant to subsection 1 must specify the

30-11  date on which the tax must first be imposed which must occur on the

30-12  first day of the first month of the next calendar quarter that is at least

30-13  60 days after the date on which a two-thirds majority of the board of

30-14  county commissioners approved the question.

30-15  4.  An ordinance enacted pursuant to subsection 1 must include

30-16  provisions in substance as follows:

30-17  (a) Provisions substantially identical to those contained in chapter

30-18  374 of NRS, insofar as applicable.

30-19  (b) A provision that all amendments to chapter 374 of NRS after

30-20  the date of enactment of the ordinance, not inconsistent with this

30-21  section, automatically become a part of an ordinance enacted pursuant

30-22  to subsection 1.

30-23  (c) A provision stating the specific purpose for which the proceeds

30-24  of the tax must be expended.

30-25  (d) A provision that exempts from the tax the gross receipts from

30-26  the sale of, and the storage, use or other consumption in a county of,

30-27  tangible personal property used for the performance of a written

30-28  contract:

30-29           (1) Entered into on or before the effective date of the tax; or

30-30           (2) For the construction of an improvement to real property for

30-31  which a binding bid was submitted before the effective date of the tax

30-32  if the bid was afterward accepted,

30-33  if under the terms of the contract or bid the contract price or bid

30-34  amount cannot be adjusted to reflect the imposition of the tax.

30-35  5.  No ordinance imposing a tax which is enacted pursuant to

30-36  subsection 1 may be repealed or amended or otherwise directly or

30-37  indirectly modified in such a manner as to impair any outstanding

30-38  bonds or other obligations which are payable from or secured by a

30-39  pledge of a tax enacted pursuant to subsection 1 until those bonds or

30-40  other obligations have been discharged in full.

30-41  6.  All fees, taxes, interest and penalties imposed and all amounts

30-42  of tax required to be paid to the county pursuant to this section must

30-43  be paid to the department of taxation in the form of remittances

30-44  payable to the department of taxation.

30-45  7.  The department of taxation shall deposit the payments with the

30-46  state treasurer for credit to the sales and use tax account in the state

30-47  general fund.

30-48  8.  The state controller, acting upon the collection data furnished

30-49  by the department of taxation, shall monthly:

31-1    (a) Transfer from the sales and use tax account to the appropriate

31-2  account in the state general fund a percentage of all fees, taxes,

31-3  interest and penalties collected pursuant to this section during the

31-4  preceding month as compensation to the state for the cost of collecting

31-5  the taxes. The percentage to be transferred pursuant to this paragraph

31-6  must be the same percentage as the percentage of proceeds transferred

31-7  pursuant to paragraph (a) of subsection 3 of NRS 374.785 but the

31-8  percentage must be applied to the proceeds collected pursuant to this

31-9  section only.

31-10  (b) Determine for the county an amount of money equal to any

31-11  fees, taxes, interest and penalties collected in or for the county

31-12  pursuant to this section during the preceding month, less the amount

31-13  transferred to the state general fund pursuant to paragraph (a).

31-14  (c) Transfer the amount determined for the county to the

31-15  intergovernmental fund and remit the money to the county treasurer.

31-16  9.  The county treasurer shall deposit the money received pursuant

31-17  to subsection 8 in the county treasury for credit to a fund to be known

31-18  as the railroad grade separation projects fund. The railroad grade

31-19  separation projects fund must be accounted for as a separate fund and

31-20  not as a part of any other fund.

31-21  10.  The money in the railroad grade separation projects fund,

31-22  including interest and any other income from the fund must be used

31-23  by the board of county commissioners for the cost of the acquisition,

31-24  establishment, construction or expansion of one or more railroad

31-25  grade separation projects, including the payment and prepayment of

31-26  principal and interest on notes, bonds or other obligations issued to

31-27  fund such projects.

31-28  Sec. 61.  Section 1 of chapter 432, Statutes of Nevada 1999, at page

31-29  2012, is hereby amended to read as follows:

31-30  Section 1.  1.  A tax at the rate of:

31-31  (a) Three percent of the gross receipts from the rental of transient

31-32  lodging is hereby imposed in:

31-33           (1) The unincorporated area of Washoe County; and

31-34           (2) Each incorporated city in Washoe County, except in a

31-35  district described in NRS 268.780 to 268.785, inclusive, in which a 1

31-36  percent tax is imposed on the gross receipts from the rental of

31-37  transient lodging for railroad grade separation projects.

31-38  (b) Two percent of the gross receipts from the rental of transient

31-39  lodging is hereby imposed in a district described in NRS 268.780 to

31-40  268.785, inclusive, in which a 1 percent tax is imposed on the gross

31-41  receipts from the rental of transient lodging for railroad grade

31-42  separation projects.

31-43  2.  The tax imposed pursuant to this section must:

31-44  (a) Be in addition to all other taxes imposed on the revenue from

31-45  the rental of transient lodging in Washoe County and the incorporated

31-46  cities in Washoe County;

31-47  (b) Be collected and enforced in the same manner as provided for

31-48  the collection of the tax imposed by [NRS 244.3352;] section 19 of

31-49  this act;

32-1    (c) Be paid to the Reno/Sparks Convention and Visitors Authority,

32-2  which shall distribute the proceeds from the tax in the manner set

32-3  forth in section 2 of this act; and

32-4    (d) Not be collected after the date on which the notes, bonds and

32-5  other obligations described in subsections 1 and 2 of section 2 of this

32-6  act have been fully paid.

32-7    3.  All decisions, and any deliberations leading to those decisions,

32-8  that are made by any body, including, without limitation, the

32-9  Reno/Sparks Convention and Visitors Authority, the Truckee

32-10  Meadows Tourism Facility and Revitalization Steering Committee

32-11  and the Sparks Tourism and Marketing Committee, concerning the

32-12  expenditure, commitment or other use of money derived from the

32-13  proceeds of the tax imposed pursuant to this section must be made at a

32-14  public meeting that complies with the provisions of chapter 241 of

32-15  NRS, whether or not the body is determined to be a public body to

32-16  which that chapter is applicable.

32-17  4.  As used in this section, “gross receipts from the rental of

32-18  transient lodging” does not include the tax imposed or collected from

32-19  paying guests pursuant to this section.

32-20  Sec. 62.  If any provision of this act conflicts with the provisions of a

32-21  resolution or ordinance which:

32-22  1.  Authorizes the issuance of bonds or securities that are outstanding

32-23  on January 1, 2002;

32-24  2.  Authorizes the issuance of bonds or securities issued after

32-25  January 1, 2002; or

32-26  3.  Authorizes or provides any matters pertaining to a tax pledged to

32-27  secure any outstanding or refunding bonds or securities,

32-28  the provisions of the resolutions or ordinances are controlling.

32-29  Sec. 63.  NRS 244.3351, 244.33512, 244.33514, 244.33516, 244.3352,

32-30  244.3354, 244.3356, 244.33565, 244.3357, 244.3358, 244.3359, 268.0195,

32-31  268.096, 268.0962, 268.0964, 268.0966, 268.0968, 268.446, 268.448,

32-32  268.7845, 268.801, 268.802, 268.803, 268.804, 268.805, 268.806, 268.807,

32-33  268.808 and 364.125 are hereby repealed.

32-34  Sec. 64.  The legislature hereby declares that the purpose of this act is

32-35  to consolidate, where possible, existing statute into a single chapter of the

32-36  Nevada Revised Statutes. Nothing in this act repeals or otherwise affects

32-37  the operation of existing local acts, ordinances, resolutions or regulations.

32-38  Sec. 65.  This act becomes effective on January 1, 2002.

 

32-39  LEADLINES OF REPEALED SECTIONS

 

32-40  244.3351  Optional tax on revenues from rental of transient

32-41   lodging: Imposition and administration.

32-42  244.33512  Optional tax on revenues from rental of transient

32-43   lodging: Distribution and use of proceeds of tax imposed

32-44   throughout county.

33-1  244.33514  Optional tax on revenues from rental of transient

33-2  lodging: Use of proceeds of tax imposed within boundaries of

33-3   transportation district.

33-4  244.33516  Optional tax on revenues from rental of transient

33-5   lodging: Periodic reports to legislature.

33-6  244.3352  Mandatory tax on revenues from rental of transient

33-7   lodging: Imposition and collection; schedule for payment; penalty

33-8   and interest for late payment.

33-9  244.3354  Mandatory tax on revenues from rental of transient

33-10   lodging: Distribution of proceeds.

33-11  244.3356  Mandatory tax on revenues from rental of transient

33-12   lodging: Prohibited uses of proceeds.

33-13  244.33565  Taxes on revenues from rental of transient lodging:

33-14   Adoption of ordinance defining “transient lodging.”

33-15  244.3357  Taxes on revenues from rental of transient lodging:

33-16   Annual report to department of taxation.

33-17  244.3358  Taxes on revenues from rental of transient lodging:

33-18   Assignment of certain proceeds by certain counties to general

33-19   improvement district furnishing recreational facilities; use of

33-20   proceeds assigned; pledge of proceeds prohibits revocation of

33-21   assignment.

33-22  244.3359  Taxes on rental of transient lodging: Limitations on

33-23   imposition of new tax and on increase in rate of existing tax;

33-24   legislative declaration.

33-25  268.0195  Duty to establish definition of “transient lodging” by

33-26   ordinance.

33-27  268.096  Tax on revenues from rental of transient lodging:

33-28   Imposition and collection; schedule for payment; penalty and

33-29   interest for late payment.

33-30  268.0962  Tax on revenues from rental of transient lodging:

33-31   Distribution of proceeds, penalty and interest.

33-32  268.0964  Tax on revenues from rental of transient lodging:

33-33   Prohibited uses of proceeds.

33-34  268.0966  Tax on revenues from rental of transient lodging:

33-35   Annual report to department of taxation.

33-36  268.0968  Tax on revenues from rental of transient lodging:

33-37   Limitations on imposition of new tax and on increase in rate of

33-38   existing tax; legislative declaration.

33-39  268.446  Use of money received from optional tax on revenues

33-40   from rental of transient lodging.

33-41  268.448  Pledge of money for payment of obligations issued for

33-42   certain projects.

33-43  268.7845  Tax on revenue from rental of transient lodging located

33-44   within taxing district; imposition by ordinance; collection; use of

33-45   proceeds.

33-46  268.801  “District” defined.

33-47  268.802  Creation of district by ordinance; district not entitled to

33-48   distribution of supplemental city-county relief tax.

33-49  268.803  Establishment of boundaries of district.

34-1  268.804  Tax on revenues from rental of transient lodging located

34-2  within district: Imposition and collection; waiver; cessation.

34-3  268.805  Tax on revenues from rental of transient lodging located

34-4   within district: Authorized uses of proceeds.

34-5  268.806  Tax on revenues from rental of transient lodging located

34-6   within district: Pledging of proceeds by city.

34-7  268.807  Tax on revenues from rental of transient lodging within

34-8   district: Change in rate.

34-9  268.808  Legal action challenging validity of creation of district,

34-10   imposition of tax or construction of project with proceeds of tax.

34-11  364.125  Regulations for collection and enforcement of tax.

 

34-12  H