[Rev. 6/29/2024 7:35:51 PM--2023]
DOUGLAS COUNTY LODGERS TAX LAW ACT
Chapter 639, Statutes of Nevada 1969
AN ACT relating to Douglas County; authorizing the county to levy, collect and otherwise administer lodgers occupancy taxes; providing for exemptions thereto, the collection of delinquencies, penalties, the purposes for which such tax proceeds may be expended, and other details pertaining thereto; providing for airport facilities, for recreational facilities and for the issuance of bonds and other securities by the county in connection with airport facilities; providing for the creation of a commission relating to airport facilities, recreational facilities or such combined facilities, the procedure to be followed in the organization and reorganization, and the composition, powers and duties of such commission, providing civil and criminal penalties; otherwise providing powers, rights, privileges, immunities, liabilities, duties, disabilities and other details in connection therewith; and providing other matters properly relating thereto.
[Approved: April 28, 1969]
(Leadlines for sections 44 to 48, inclusive, 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. Short title. This act shall be known as the Douglas County Lodgers Tax Law.
(Ch. 639, Stats. 1969 p. 1250)
Sec. 2. Legislative determination. The Legislature hereby determines, finds and declares:
1. The necessity for this act results from:
(a) The small population of Douglas County;
(b) Its geographical location on the border of the densely populated State of California and on a portion of Lake Tahoe;
(c) Its natural tourist attractions and its availability to tourists; and
(d) Its atypical financial problems resulting from the foregoing and other singular factors.
2. A general law cannot be made applicable to the purposes, objects, powers, rights, privileges, immunities, liabilities, duties and disabilities provided in this act because of the number of atypical factors and special conditions relating thereto.
3. The powers, rights, privileges, immunities, liabilities, duties and disabilities provided in this act comply in all respects with any requirement or limitation pertaining thereto and imposed by any constitutional provision.
(Ch. 639, Stats. 1969 p. 1250)
Sec. 3. Definitions. Except as otherwise provided in this act or where the context thereof otherwise requires, terms used or referred to herein are as defined in the Local Government Securities Law, as from time to time amended; but the definitions in sections 4 to 27, inclusive, of this act, except where the context otherwise requires, govern the construction of this act and of the Local Government Securities Law.
(Ch. 639, Stats. 1969 p. 1251)
Sec. 4. “Act” defined. “Act” means this Douglas County Lodgers Tax Law.
(Ch. 639, Stats. 1969 p. 1251)
Sec. 5. “Airport facilities” defined. “Airport facilities” means an airport or airports of the county which it acquires, operates and maintains pursuant to the Municipal Airports Act (chapter 496 of NRS), and all laws amendatory thereof and supplemental thereto.
(Ch. 639, Stats. 1969 p. 1251)
Sec. 6. “Combined facilities” defined. “Combined facilities” means both airport facilities and recreational facilities as herein defined.
(Ch. 639, Stats. 1969 p. 1251)
Sec. 7. “Commission” defined. “Commission” means a commission appointed by the governing body on the behalf and in the name of the county for the administration of airport facilities, recreational facilities, or combined facilities as herein defined.
(Ch. 639, Stats. 1969 p. 1251)
Sec. 8. “Commissioner” defined. “Commissioner” means a member of the Commission as herein defined.
(Ch. 639, Stats. 1969 p. 1251)
Sec. 9. “County” and “municipality” defined. “County” or “municipality” means the County of Douglas, in the State of Nevada.
(Ch. 639, Stats. 1969 p. 1251)
Sec. 10. “Disposal” and “dispose” defined. “Disposal” or “dispose” means the sale, destruction, razing, loan, lease, grant, transfer, assignment, option to sell, other contract or other disposition (or any combination thereof) of property or any interest therein pertaining to any project authorized in this act.
(Ch. 639, Stats. 1969 p. 1251)
Sec. 11. “Equipment” and “equip” defined. “Equipment” or “equip” means the furnishing of all necessary, desirable, useful, related or appurtenant furniture, fixtures and other facilities (or any combination thereof) pertaining to any project or any interest therein as authorized in this act.
(Ch. 639, Stats. 1969 p. 1251)
Sec. 12. “Governing body” defined. “Governing body” means the Board of County Commissioners of Douglas County.
(Ch. 639, Stats. 1969 p. 1251)
Sec. 13. “Gross taxable rent” defined. “Gross taxable rent” means the total amount of rent paid for lodging, including any associated charges that are normally included in the rent.
(Ch. 639, Stats. 1969 p. 1251; A—Ch. 496, Stats. 1997 p. 2380)
Sec. 14. “Hereby,” other like words defined.
1. “Hereby,” “herein,” “hereinabove,” “hereinafter,” “hereof,” “hereunder,” “herewith,” or any term of similar import, refers to the act in which such word is used and not solely to the particular portion thereof in which such word is used.
2. “Heretofore” means before the adoption of such act.
3. “Hereafter” means after the adoption of such act.
(Ch. 639, Stats. 1969 p. 1252)
Sec. 15. “Lodging” defined. “Lodging” means the transaction of furnishing rooms or other accommodations by a vendor to a vendee who for a rent uses, possesses or has the right to use or possess any room or rooms or other units of accommodations in or at a taxable premises.
(Ch. 639, Stats. 1969 p. 1252)
Sec. 16. “Lodgings” defined. “Lodgings” means the rooms or other accommodations furnished by a vendor to a vendee by the taxable service of lodging.
(Ch. 639, Stats. 1969 p. 1252)
Sec. 17. “Municipality” and “municipal” defined.
1. “Municipality” means the county as defined in this act.
2. “Municipal” pertains to the county.
(Ch. 639, Stats. 1969 p. 1252)
Sec. 18. “Occupancy tax” defined. “Occupancy tax” means the tax on lodging authorized by this Douglas County Lodgers Tax Law.
(Ch. 639, Stats. 1969 p. 1252)
Sec. 19. “Pledged revenues” defined.
1. “Pledged revenues” means the moneys designated by the governing body on the behalf and in the name of the municipality in any bond ordinance or other proceedings pertaining to the issuance of municipal securities relating to a project, which moneys are derived by the municipality from any one, all or any combination of the following sources:
(a) Proceeds of any municipal occupancy tax levied hereunder; or
(b) Tolls, fees, rents, rates and other charges derived from the operation of or otherwise relating to:
(1) Airport facilities;
(2) Recreational facilities; or
(3) Combined facilities.
2. “Pledged revenues” means all or a portion of such moneys so designated by the municipality, and such term indicates a source or sources of revenues and does not necessarily indicate all or any portion or other part of such revenues in the absence of further qualification.
(Ch. 639, Stats. 1969 p. 1252)
Sec. 20. “Project” defined. “Project” means an undertaking for the acquisition of capital improvements pertaining to airport facilities, or recreational facilities, or combined facilities as herein defined.
(Ch. 639, Stats. 1969 p. 1252)
Sec. 21. “Property” defined. “Property” means real property, personal property, mixed property or any other property (or any combination thereof).
(Ch. 639, Stats. 1969 p. 1252)
Sec. 22. “Real property” defined. “Real property” means:
1. Land, including land under water.
2. Buildings, structures, fixtures and improvements on land.
3. Any property appurtenant to or used in connection with land.
4. Every estate, interest, privilege, easement, license, franchise and right in land, legal or equitable, including without limitation rights-of-way, terms for years, and liens, charges or encumbrances by way of judgment, mortgage or otherwise, and the indebtedness secured by such liens.
(Ch. 639, Stats. 1969 p. 1252)
Sec. 23. “Recreational facilities” defined. “Recreational facilities” means beach facilities, wharves, docking accommodations, marinas, jetties, breakwaters, shelters, other boating facilities, playgrounds, swimming pools, golf courses, tennis courts, squash courts, other courts, ball fields, other athletic fields, tracks, racecourses, playgrounds, parks, including without limitation graded, regraded, graveled, surfaced, drained, cultivated and otherwise improved sites therefor, greenhouses, bandstand and orchestra facilities, golf house facilities, club houses, horseshoe pits, ball fields, swings, slides, other playground equipment, stadiums, fieldhouses, rinks, gymnasiums, appurtenant shower, locker and other bathhouse facilities, amusement halls, dance halls, auditoriums, arenas, theaters, concert halls, museums, exposition buildings, convention centers, conference grounds, hiking, riding and similar trails, aviaries, aquariums, zoological gardens, biological gardens and vivariums, or any combination thereof, of the county.
(Ch. 639, Stats. 1969 p. 1253; A—Ch. 496, Stats. 1997 p. 2380)
Sec. 24. “Rent” defined. “Rent” means the consideration received by a vendor in money, credits, property or other consideration valued in money for lodgings subject to an occupancy tax authorized in this act.
(Ch. 639, Stats. 1969 p. 1253)
Sec. 25. “Taxable premises” defined. “Taxable premises” means any:
1. Hotel;
2. Motel;
3. Apartment;
4. Time-share project, except when an owner of a unit in the time-share project who has a right to use or occupy the unit is occupying the unit pursuant to a time-share instrument as defined in NRS 119A.150;
5. Apartment hotel;
6. Vacation trailer park;
7. Campground;
8. Park for recreational vehicles; or
9. Other establishment that rents rooms or spaces to temporary or transient guests.
(Ch. 639, Stats. 1969 p. 1253; A—Ch. 496, Stats. 1997, p. 2380)
Sec. 26. “Vendee” defined. “Vendee” means an individual to whom lodgings are furnished in the exercise of the taxable service of lodging.
(Ch. 639, Stats. 1969 p. 1253)
Sec. 27. “Vendor” defined. “Vendor” means a person furnishing lodgings in the exercise of the taxable service of lodging.
(Ch. 639, Stats. 1969 p. 1253)
Sec. 28. Authorization of tax.
1. The municipality may impose an occupancy tax for revenues by ordinance on lodging within the portion of the county lying outside the Tahoe Township, as the boundaries of that township existed on July 1, 1997.
2. The occupancy tax shall not exceed 8 percent of the gross taxable rent. Any amount in excess of 5 percent must be used exclusively for advertising, publicizing and promoting tourism and the recreational facilities.
3. Every vendor who is furnishing any lodgings within the municipality is exercising a taxable privilege.
4. A vendor is not exempt from the occupancy tax because the taxable premises are at any time located in a political subdivision other than the municipality.
(Ch. 639, Stats. 1969 p. 1253; A—Ch. 237, Stats. 1987 p. 521; Ch. 496, Stats. 1997 p. 2381)
1. The municipality may provide that the occupancy tax does not apply:
(a) If a vendee:
(1) Has been a permanent resident of the taxable premises for a period of at least 28 consecutive days; or
(2) Enters into or has entered into a written agreement for lodgings at the taxable premises for a period of at least 28 consecutive days;
(b) If the rent paid by a vendee is less than $2 a day;
(c) To lodgings at religious, charitable, educational or philanthropic institutions, including, without limitation, such accommodations at summer camps operated by such institutions;
(d) To clinics, hospitals or other medical facilities;
(e) To privately owned and operated convalescent homes or homes for the aged, infirm, indigent or chronically ill;
(f) If the taxable premises does not have at least three rooms or three other units of accommodations for lodging; or
(g) To all or any combination of events or conditions provided in paragraphs (a) to (f), inclusive.
2. The occupancy tax does not apply to:
(a) Lodgings at institutions of the Federal Government, the State, the municipality or any other public body.
(b) The rental of any lodgings by an employee of the Federal Government, the State or a political subdivision of the State, if the transaction is conducted directly with the governmental entity pursuant to a governmental credit card or a contract, purchase order or similar document executed or authorized by an appropriate official of the governmental entity.
(Ch. 639, Stats. 1969 p. 1253; A—Ch. 496, Stats. 1997 p. 2382)
1. If the municipality imposes an occupancy tax, every vendor providing lodgings therein shall collect the proceeds of the tax on behalf of the municipality and shall act as a trustee therefor.
2. The tax shall be collected from vendees in accordance with the ordinance imposing the occupancy tax and shall be charged separately from the rent fixed by the vendor for the lodgings.
(Ch. 639, Stats. 1969 p. 1254)
Sec. 31. Collection of delinquencies.
1. The governing body may by ordinance provide that:
(a) The payment of the occupancy tax pertaining to any lodgings is secured by a lien on the real property at the taxable premises where the lodgings are located;
(b) Any such lien securing the payment of a delinquent occupancy tax may be enforced in the same manner as liens for general (ad valorem) taxes on real property; and
(c) A vendor is liable for the payment of the proceeds of any occupancy tax which pertains to the vendor’s taxable premises and which the vendor failed to remit to the municipality, due to the vendor’s failure to collect the tax or otherwise.
2. The governing body may so provide for a civil penalty for any such failure in an amount of not exceeding 10 percent of the amount which was not duly remitted to the municipality but in an amount not less than 10 dollars.
3. The municipality may bring an action in law or equity in the district court for the collection of any amounts due, including without limitation penalties thereon, interest on the unpaid principal at a rate of not exceeding 1 percent a month, the costs of collection, and reasonable attorneys’ fees incurred in connection therewith, except for any tax being collected by the enforcement of a lien pursuant to subsection 1.
(Ch. 639, Stats. 1969 p. 1254)
Sec. 32. Penalties. The governing body may by ordinance provide for penalties of not exceeding 90 days in jail nor a $300 fine for a violation by any person of the provisions of the municipal occupancy tax ordinance for a failure to pay the tax, to remit the proceeds thereof to the municipality or to account properly for any lodging and the tax proceeds pertaining thereto.
(Ch. 639, Stats. 1969 p. 1254)
Sec. 33. Other details. The ordinance of the municipality imposing an occupancy tax, or any ordinance amendatory thereof or supplemental thereto, except as limited by or otherwise provided in this act, may:
1. Provide a procedure for licensing each vendor and for refusing a vendor a license after an opportunity has been given to the vendor of a public hearing thereon by the governing body;
2. State the rate or other amount of the tax, the times, place and method for the payment of the tax proceeds to the municipality, the accounts and other records to be maintained in connection therewith, a procedure for making refunds and resolving disputes relating to the tax, including exemptions pertaining thereto, the preservation and destruction of records and their inspection and investigation, and, subject to the provisions of subsection 1 of section 31 hereof, a procedure of liens and sales to satisfy such liens; and
3. Provide other rights, privileges, powers, immunities and other details relating to any such vendor licenses, the collection of the occupancy tax and the remittance of the proceeds thereof to the municipality.
(Ch. 639, Stats. 1969 p. 1254)
1. Subject to the provisions of sections 28 and 35 of this act, the municipality may use the proceeds of its occupancy tax, if any, at any time or from time to time, as the governing body may determine, but subject to any contractual limitations pertaining to such tax proceeds, to defray costs of:
(a) The collection and other administration of the occupancy tax;
(b) The planning, establishment, acquisition, improvement, equipment, repair, operation and maintenance, or any combination thereof, of:
(1) Municipal airport facilities;
(2) Municipal recreational facilities; or
(3) Combined facilities;
(c) The acquisition, improvement, repair, operation, maintenance and disposal, or any combination thereof, of property for such airport facilities, such recreational facilities, or such combined facilities or appurtenant or incidental thereto, including without limitation sites, buildings, fixtures, other structures, other improvements and equipment therefor;
(d) Reasonably advertising, publicizing and promoting tourism and the recreational facilities; or
(e) All or any combination of the foregoing purposes or transactions stated in this subsection.
2. Except as may be otherwise provided in any ordinance or other proceedings authorizing the issuance of or otherwise pertaining to outstanding municipal airport bonds or other outstanding municipal airport securities, the proceeds of the municipal occupancy tax may be held in a reserve account or reserve accounts as the governing body may determine for use subsequently for any one, all or any combination of the purposes or transactions stated in subsection 1.
(Ch. 639, Stats. 1969 p. 1255; A—Ch. 313, Stats. 1979 p. 468; Ch. 237, Stats. 1987 p. 522; Ch. 496, Stats. 1997 p. 2382)
Sec. 35. Bonds and other securities.
1. The governing body may pay with the proceeds of the occupancy tax the principal of, interest on and any prior redemption premiums due in connection with any municipal airport securities issued pursuant to the Municipal Airports Act, the Local Governments Securities Law and all laws amendatory thereof and supplemental thereto, either general obligations or special obligations.
2. The governing body, in any ordinance or other proceedings authorizing the issuance of or otherwise pertaining to such securities, may pledge for the payment of any such securities and may provide they constitute a lien on the proceeds of the occupancy tax, after provision is made for the reasonable costs of collecting and otherwise administering the tax in an amount in any fiscal year not exceeding 10 percent of the gross tax proceeds (excluding from the computation of such costs any administration expenses ultimately recovered from delinquent vendors as penalties, costs of collection and reasonable attorney fees, but not as interest on unpaid principal, and excluding from such computation any such tax proceeds for any period they are held in a suspense account for lawful reimbursements to vendors of taxes paid under protest, under mistake or otherwise), regardless of whether any revenues derived from the operation of the airport facilities, any recreational facilities or any combined facilities are pledged to secure the payment of the securities and of whether the securities constitute a lien on such revenues.
(Ch. 639, Stats. 1969 p. 1255)
Sec. 36. Airport and recreation commission.
1. The municipality may in its discretion create a county airport commission, county recreation commission or county airport and recreation commission for the administration respectively of airport facilities, recreational facilities, or combined facilities.
2. If the governing body determines to create a commission, the governing body by ordinance shall organize the commission for the purpose of exercising the powers granted to the municipality by sections 34 and 35 of this act, excluding the levy, collection and other administration of the occupancy tax but including without limitation the expenditure of the tax proceeds, making budgets therefor and providing appropriations thereunder and so including the operation, maintenance and other administration of such facilities as designated by the governing body by ordinance.
(Ch. 639, Stats. 1969 p. 1256)
Sec. 37. Organizational ordinance. The organizational ordinance shall state:
1. That the ordinance thereby creates a commission hereunder;
2. The name of the commission;
3. The powers to be exercised by the commission;
4. That the facilities to be acquired, if any, are those therein designated;
5. That the facilities previously acquired or to be acquired under or pursuant to this act, or any other law supplemental thereto by the governing body on behalf of the county, jurisdiction over and responsibility for which facilities are to be assumed subsequently by the commission, are those therein designated;
6. The times at which such jurisdiction and responsibility shall be assumed by the commission on behalf of the county; and
7. The names of the appointed commissioners who shall serve on the first commission.
(Ch. 639, Stats. 1969 p. 1256)
Sec. 38. Supplementation of organizational ordinance.
1. Any organizational ordinance may be supplemented after its adoption from time to time by the governing body by an ordinance stating:
(a) Additional powers to be exercised by the commission;
(b) That the additional facilities, if any, to be acquired are those therein designated;
(c) That the additional facilities of the county, jurisdiction over and responsibility for which are to be assumed by the commission, are those therein designated; and
(d) The times at which such jurisdiction and responsibility shall be assumed by the commission on behalf of the county.
2. Any supplemental ordinance may diminish any powers which the commission is authorized to exercise or may take from the commission jurisdiction over and responsibility for any facilities of the county which have been previously granted to the commission.
(Ch. 639, Stats. 1969 p. 1256)
Sec. 39. Number, qualifications, appointment of commissioners. The commission shall be:
1. Appointed by the governing body.
2. Composed of five members, one of whom shall be a member of the governing body. The remaining members shall be qualified electors of the county.
(Ch. 639, Stats. 1969 p. 1257)
Sec. 40. Terms, vacancies, compensation and expenses.
1. The terms of office of the commissioners shall be set so that there is never a termination of the terms of all members at one time; and of the first commissioners appointed, one shall hold office for 1 year, one for 2 years, one for 3 years, and two for 4 years; but the terms of office of the five commissioners so initially appointed shall end on the 16th day of January in the first year, in the second year, in the third year and (for the remaining two commissioners) in the fourth year, respectively, next following such appointments. Thereafter each successor commissioner shall be appointed in the first half of January of each year (except for any appointments to fill an unexpired term) for terms of 4 years, ending on the 16th day of January of the fourth year thereafter.
2. Commissioners shall hold office until their successors are appointed and qualified.
3. Any vacancy in the office of commissioner shall be filled for the unexpired term in the same manner as original appointments.
4. Commissioners shall serve without compensation but shall be entitled to the same travel expenses and subsistence allowances as county officers.
(Ch. 639, Stats. 1969 p. 1257)
Sec. 41. Oaths of office of commissioners. Within 10 days after their appointments commissioners shall qualify by taking the oath of office. No bond shall be required of them.
(Ch. 639, Stats. 1969 p. 1257)
Sec. 41.5. Commission organization.
1. Within 10 days after the initial appointments, the commissioners shall organize as the commission by the election of one of their number as Chair, one as Secretary, and by the election of such other officers as they may deem necessary. Annually thereafter during the last half of January of each year, the commission shall reorganize by the election of new officers.
2. The County Treasurer of the County shall be the Treasurer of the commission. The Treasurer shall receive and pay out all the moneys of the County under the control of the commission, as ordered by it, but shall receive no compensation for any such additional duties.
3. The commission shall adopt a seal.
(Ch. 639, Stats. 1969 p. 1257)
Sec. 42. Meetings, records, quorum.
1. The commission shall hold at least four meetings each year and shall keep a complete record of all its transactions.
2. A majority of the commissioners shall constitute a quorum for the transaction of business.
3. Any resolution, motion or other action shall be adopted or ordered taken by a majority of the commissioners forming a quorum.
(Ch. 639, Stats. 1969 p. 1257)
Sec. 43. Powers, duties of commission. The commission may have the following powers and duties as determined by the governing body and as set forth by it in the organizational ordinance or in any ordinance supplemental thereto:
1. To determine policy in regard to the designated facilities.
2. To promulgate regulations governing the use of such facilities.
3. To prepare plans for improvements relating thereto and the development of existing facilities.
4. To operate and maintain existing facilities.
5. To fix, and from time to time increase or decrease, tolls, fees, rents, rates and other charges for services and the use or availability of such facilities.
6. To employ technical and clerical staff.
7. To prepare and submit annual budgets to the governing body.
8. To purchase or lease land subject to the statutes governing purchases and leases of land by the governing body.
9. To acquire by gift, bequest or devise any property within the county for such facilities.
10. To administer any trusts declared for such facilities in the county.
11. To enter into contracts on the behalf and in the name of the county for the construction and development of such facilities.
12. To expend all moneys collected to the credit of facilities under the control of the commission, but all moneys received for such facilities shall be deposited in the county treasury to the credit of the commission and paid out only upon warrants drawn by the commission upon properly authenticated vouchers of the commission after approval of the same by the county auditor.
13. To perform such additional duties for programs pertaining to the designated facilities as may be delegated by the governing body.
(Ch. 639, Stats. 1969 p. 1257)
Sec. 44. Liberal construction. This act being necessary to secure and preserve the public health, safety, convenience and general welfare, shall be liberally construed to effect the purposes and objects therein provided; and the rule of strict construction shall have no application thereto.
(Ch. 639, Stats. 1969 p. 1258)
Sec. 45. Act constitutes full authority for exercise of powers; applicability of other laws.
1. This act, without reference to other statutes of the State, except as otherwise provided in this act, in the Municipal Airports Act or in the Local Government Securities Law, shall constitute full authority for the exercise of powers therein granted concerning the borrowing of money or other incurrence of obligations to finance a project wholly or in part and the issuance of bonds or other securities to evidence such obligations.
2. No other act or law with regard to the authorization or issuance of securities or the exercise of any other power granted in this act that provides for an election, requires an approval, or in any way impedes or restricts the carrying out of the acts therein authorized to be done shall be construed as applying to any proceedings taken under this act or acts done pursuant thereto, except as in this act otherwise provided.
3. The provisions of no other law, either general, special or local, except as otherwise provided in this act, in the Municipal Airports Act and in the Local Government Securities Law, shall apply to the doing of the things therein authorized to be done; and no public body (excluding the municipality acting by and through the governing body) shall have authority or jurisdiction over the doing of any of the acts authorized in this act to be done except as is otherwise provided therein.
(Ch. 639, Stats. 1969 p. 1258)
Sec. 46. Powers supplemental; effect on other laws.
1. The powers conferred by this act shall be in addition and supplemental to, and not in substitution for, and the limitations imposed by this act shall not affect the powers conferred by, any other law, general, special or local.
2. Nothing contained in this act shall be construed as preventing the exercise of any power granted to the municipality or any officer, agent or employee thereof, by any other law.
3. No part of this act shall repeal or affect any other law or part thereof, it being intended that this act shall provide a separate method of accomplishing its objectives and not an exclusive one; and this act shall not be construed as repealing, amending or changing any such other law.
(Ch. 639, Stats. 1969 p. 1259)
Sec. 47. Severability. If any provision of this act, including without limitation any provision in section 29 or 34 of this act, or the application of the act to any person, thing or circumstance is held invalid, such invalidity shall not affect the provisions or application of this act that can be given effect without the invalid provision or application, and to this end the provisions of this act are declared to be severable.
(Ch. 639, Stats. 1969 p. 1259)
Sec. 48. Effective date. This act shall become effective upon passage and approval.
(Ch. 639, Stats. 1969 p. 1259)