WASHOE COUNTY TAXES ON TRANSIENT LODGING ACT OF 1991

[Rev. 6/29/2024 7:35:56 PM--2023]

Chapter 19, Statutes of Nevada 1991

AN ACT relating to taxation; * * *; requiring Washoe County to impose a tax on the rental of transient lodging and providing for the use of the proceeds of the tax; and providing other matters properly relating thereto.

[Approved: March 25, 1991]

(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 declaration; imposition of tax; use of proceeds; suspension of collection and repeal of ordinance; pledge of proceeds for payment of certain obligations.

1. The Legislature hereby declares that:

(a) Washoe County contains many diverse areas for which tourism is an important economic factor including mountain peaks, mountain lakes, valley lakes and old and new “downtown” business districts;

(b) A unique National Automobile Museum is located in Washoe County for which the City of Reno may choose to become responsible for, among other reasons, its ability to draw tourists to the area;

(c) In the past, many tourists have been attracted to the area as participants in or spectators of national bowling tournaments although a permanent facility in which to hold the tournaments is not currently available in Washoe County;

(d) Because of Washoe County’s fragile economy and the need to develop a stable tourist trade, it is important that tourist-related businesses are able to depend on a tax that will remain at a constant rate and be used for projects that have a history of drawing tourists to Washoe County; and

(e) A general law cannot be made applicable to the situation because of these unique circumstances and special conditions, and the provisions of this section are therefore necessary.

2. Notwithstanding the provisions of NRS 244.3359 and 268.0968, the Board of County Commissioners of Washoe County, in addition to all other taxes imposed on the revenues from the rental of transient lodging, shall impose a tax at the rate of 1 percent of the gross receipts from the rental of transient lodging in that county upon all persons in the business of providing lodging throughout the county, including its incorporated cities.

3. The ordinance imposing the tax must include all the matters required by NRS 244.3352 for the mandatory tax, must be administered in the same manner, and imposes the same liabilities, except that collection of the tax by the Reno-Sparks Convention and Visitors Authority must commence on July 1, 1991. The Reno-Sparks Convention and Visitors Authority:

(a) Shall remit all proceeds of the tax imposed on or before June 30, 1992, and any penalty and interest attributable thereto, to the City of Reno 30 days after receipt; and

(b) May not retain any part of the tax, interest or penalties as collection or administrative fee.

4. The proceeds of the tax imposed pursuant to subsection 2:

(a) From July 1, 1991, through June 30, 1992, and any penalties and interest attributable thereto must be used to pay the costs of operation or debt service, or both, of the National Automobile Museum; and

(b) After June 30, 1992, and any penalties and interest attributable thereto must be used to pay the cost of the construction and operation of a multipurpose bowling facility, including parking and space for other functions ancillary to such a facility.

5. If the Reno-Sparks Convention and Visitors Authority does not approve the construction of the bowling facility on or before June 30, 1992, the collection of the tax must be suspended until such action is taken or June 30, 1993, whichever is earlier. If the collection of the tax is suspended on June 30, 1993, the Board of County Commissioners shall repeal the ordinance imposing the tax and shall not impose any further taxes pursuant to this section.

6. The County, acting by and through the Reno-Sparks Convention and Visitors Authority, may pledge any money received from the proceeds of the tax imposed pursuant to this section with revenue derived from the project that is described in paragraph (b) of subsection 4, including any existing or future extensions or enlargements thereof, for the payment of general or special obligations issued for the project. A pledge pursuant to this subsection may include the tax authorized by this section and other taxes imposed on the rental of transient lodging that are available for pledge by the Reno-Sparks Convention and Visitors Authority. Any money pledged by the County pursuant to this subsection may be treated as pledged revenues of the project for the purposes of subsection 3 of NRS 350.020.

(Ch. 19, Stats. 1991 p. 45)