[Rev. 11/22/2013 3:23:26 PM--2013]

TAXATION: TAXES ON TRANSIENT LODGING

CARSON CITY TAX ON TRANSIENT LODGING ACT

Chapter 645, Statutes of Nevada 1987

AN ACT relating to Carson City; authorizing the Board of Supervisors of Carson City to impose an additional 2 percent tax on transient lodging; and providing other matters properly relating thereto.

[Approved: June 17, 1987]

(Leadlines for sections have been supplied by the Legislative Counsel of the State of Nevada)

The People of the State of Nevada, represented in Senate and Assembly, do enact as follows:

      Section 1.  Legislative determination.  The Legislature hereby determines, finds and declares:

      1.  The necessity for this act results from:

      (a) The small population of Carson City;

      (b) Its relatively small tax base;

      (c) Its natural attraction for and its availability to tourists, being the capital city located on the border of the densely populated state of California and on a portion of Lake Tahoe; and

      (d) Carson City’s atypical financial problems resulting from the foregoing and other singular factors.

      2.  A general law cannot be made applicable to the purpose of this act because of the number of atypical factors and special conditions relating thereto.

      3.  The powers in this act comply in all respects with any requirement or limitation pertaining thereto and imposed by any constitutional provision.

      (Ch. 645, Stats. 1987 p. 1511)

      Sec. 2.  Imposition of tax on revenue from rental of transient lodging.  The Board of Supervisors of Carson City may by resolution, in addition to any other tax levied, levy a tax at a rate of not more than 2 percent of the gross receipts from the rental of transient lodging in that county upon all persons in the business of providing lodging.

      (Ch. 645, Stats. 1987 p. 1511)

      Sec. 3.  Permitted uses of proceeds of tax.  The proceeds from the tax imposed pursuant to section 2 of this act must be used to redeem the general obligation bonds issued for:

      1.  The golf course known as the Eagle Valley II golf course in Carson City; or

      2.  Any other recreational facilities.

      (Ch. 645, Stats. 1987 p. 1511)

      Sec. 4.  Manner of collecting and administering tax.  A tax imposed pursuant to section 2 of this act must be collected and administered pursuant to NRS 244.335.

      (Ch. 645, Stats. 1987 p. 1512)