WASHOE COUNTY TAXES ON TRANSIENT LODGING ACT OF 1999

[Rev. 6/29/2024 7:35:58 PM--2023]

Chapter 432, Statutes of Nevada 1999

AN ACT relating to taxation; raising the tax on the rental of transient lodging within Washoe County to pay certain costs related to the promotion of tourism; requiring the Reno-Sparks Convention and Visitors Authority to grant to the Lake Tahoe Incline Village and Crystal Bay Visitors Bureau a certain percentage of the taxes collected from the rental of transient lodging in Incline Village and Crystal Bay to pay certain costs related to the promotion of tourism; imposing certain requirements with respect to air travel by officers and employees of certain county fair and recreation boards; and providing other matters properly relating thereto.

[Approved: May 30, 1999]

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

Whereas, The Legislature hereby finds and declares that a general law cannot be made applicable for all provisions of this act because of the economic and geographical diversity of the local governments of this State, the unique growth patterns in those local governments and the special conditions experienced in Washoe County related to the need to revitalize specific areas of Washoe County; now, therefore,

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

Section 1. Imposition and administration of additional taxes; public meetings concerning use of proceeds.

1. A tax at the rate of:

(a) Three percent of the gross receipts from the rental of transient lodging is hereby imposed in:

(1) The unincorporated area of Washoe County; and

(2) Each incorporated city in Washoe County, except in a district described in NRS 268.780 to 268.785, inclusive, in which a 1 percent tax is imposed on the gross receipts from the rental of transient lodging for railroad grade separation projects.

(b) Two percent of the gross receipts from the rental of transient lodging is hereby imposed in a district described in NRS 268.780 to 268.785, inclusive, in which a 1 percent tax is imposed on the gross receipts from the rental of transient lodging for railroad grade separation projects.

(c) An additional 1 1/2 percent of the gross receipts from the rental of transient lodging is hereby authorized to be imposed by the City Council of the City of Reno on or after July 1, 2001, in an area determined by the City Council to specially benefit from the capital improvement projects financed by bonds issued by the Reno Redevelopment Agency pursuant to section 2 of this act. Such an area may include only property located in or within 4 city blocks, as determined by the City Council, of the district described in paragraph (b). The determination of the City Council of such an area is conclusive in the absence of fraud or a gross abuse of discretion.

2. The taxes imposed pursuant to this section must:

(a) Be in addition to all other taxes imposed on the revenue from the rental of transient lodging in Washoe County and the incorporated cities in Washoe County;

(b) Be collected and enforced in the same manner as provided for the collection of the tax imposed by NRS 244.3352;

(c) Be paid to the Reno-Sparks Convention and Visitors Authority, which shall distribute the proceeds from the taxes in the manner set forth in section 2 of this act; and

(d) Not be collected after the date on which the notes, bonds and other obligations described in subsections 1 and 2 of section 2 of this act have been fully paid.

3. All decisions, and any deliberations leading to those decisions, that are made by any body, including, without limitation, the Reno-Sparks Convention and Visitors Authority, the Truckee Meadows Tourism Facility and Revitalization Steering Committee and the Sparks Tourism and Marketing Committee, concerning the expenditure, commitment or other use of money derived from the proceeds of the taxes imposed pursuant to this section must be made at a public meeting that complies with the provisions of chapter 241 of NRS, whether or not the body is determined to be a public body to which that chapter is applicable.

4. As used in this section, “gross receipts from the rental of transient lodging” does not include the tax imposed or collected from paying guests pursuant to this section.

(Ch. 432, Stats. 1999 p. 2012; A—Ch. 334, Stats. 2001 p. 1574)

Sec. 2. Distribution and use of proceeds, penalties and interest. The proceeds of the taxes imposed pursuant to section 1 of this act and any applicable penalty or interest must be distributed as follows:

1. An amount equal to:

(a) Two-thirds of the proceeds of the tax imposed pursuant to paragraph (a) of subsection 1 of section 1 of this act collected in:

(1) The unincorporated area of Washoe County; and

(b) All of the proceeds of the tax imposed pursuant to paragraph (b) of subsection 1 of section 1 of this act collected in a district described in NRS 268.780 to 268.785, inclusive, in which a 1 percent tax is imposed on the gross receipts from the rental of transient lodging for railroad grade separation projects,

Ê must be used by the Reno-Sparks Convention and Visitors Authority to reconstruct, expand, improve, equip, operate and maintain the Reno-Sparks Convention Center, including, but not limited to, parking and facilities ancillary to the Reno-Sparks Convention Center and the acquisition of real property and other appurtenances therefor. The Reno-Sparks Convention and Visitors Authority may irrevocably pledge and use any money received from the proceeds of the taxes pursuant to this subsection, together with the proceeds of other tax revenues and facilities revenues received by the Reno-Sparks Convention and Visitors Authority legally available therefor, for the payment of general and special obligations issued for the purpose of reconstructing, expanding, improving and equipping the Reno-Sparks Convention Center, including, but not limited to, parking and facilities ancillary to the Reno-Sparks Convention Center and the acquisition of real property and other appurtenances therefor.

2. From the remaining one-third of the proceeds of the tax imposed pursuant to paragraph (a) of subsection 1 of section 1 of this act collected in the area described in subparagraphs (1) and (2) of paragraph (a) of subsection 1, the sum of $1,500,000 and, beginning June 1, 2000, and each year thereafter, an additional amount equal to $1,500,000 multiplied by the percentage by which the proceeds of the taxes imposed pursuant to paragraphs (a) and (b) of subsection 1 of section 1 of this act increased during the immediately preceding 12-month period, if any, must be used as follows:

(a) Two-thirds for the marketing and promotion of tourism as approved by the Reno-Sparks Convention and Visitors Authority; and

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

Ê until such time as the Truckee Meadows Tourism Facility and Revitalization Steering Committee identifies particular capital improvement projects pursuant to section 6 of this act. After the Truckee Meadows Tourism Facility and Revitalization Steering Committee identifies particular capital improvement projects pursuant to section 6 of this act, the money described in this subsection and all of the proceeds of the tax imposed pursuant to paragraph (c) of subsection 1 of section 1 of this act must, notwithstanding the provisions of NRS 279.619, be used to acquire, establish, construct, expand, equip, improve, operate and maintain such projects, and to pay the principal and interest on notes, bonds or other obligations issued by the Reno Redevelopment Agency to fund the acquisition, establishment, construction or expansion of the projects so identified.

3. From the remaining one-third of the proceeds of the tax imposed pursuant to paragraph (a) of subsection 1 of section 1 of this act collected in the area described in subparagraphs (1) and (2) of paragraph (a) of subsection 1, if any, after the amount described in subsection 2 is set aside for use pursuant to that subsection, the amounts set forth in this subsection must be paid to the City Council of the City of Sparks on the dates set forth in this subsection to be used by the City Council and the Sparks Tourism and Marketing Committee for the marketing and promotion of tourism in the City of Sparks and for the operation and maintenance of capital improvements within redevelopment areas in the City of Sparks:

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

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

4. The remainder of the one-third of the proceeds of the tax imposed pursuant to paragraph (a) of subsection 1 of section 1 of this act collected in the area described in subparagraphs (1) and (2) of paragraph (a) of subsection 1, if any, after the amounts described in subsections 2 and 3 are set aside for use pursuant to those subsections, must be distributed in the following manner:

(a) Two-thirds to the Reno-Sparks Convention and Visitors Authority to reconstruct, expand, improve, equip, operate and maintain the Reno-Sparks Convention Center, including, but not limited to, parking and facilities ancillary to the Reno-Sparks Convention Center and the acquisition of real property and other appurtenances therefor and the payment of general and special obligations issued for those purposes.

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

(Ch. 432, Stats. 1999 p. 2012; A—Ch. 334, Stats. 2001 p. 1575; Ch. 189, Stats. 2003 p. 965)

Sec. 3. Grant of certain proceeds to Lake Tahoe Incline Village and Crystal Bay Visitors Bureau; use of grant.

1. Except as otherwise provided in subsection 2, the Reno-Sparks Convention and Visitors Authority shall, until the date on which the notes, bonds and other obligations described in subsection 2 of section 2 of this act have been fully paid, grant 50 percent of the proceeds it receives from a tax imposed on the revenue from the rental of transient lodging which are collected in Incline Village and Crystal Bay to the Lake Tahoe Incline Village and Crystal Bay Visitors Bureau to be used for:

(a) The operation and maintenance of facilities; and

(b) The marketing and promotion of tourism in Incline Village and Crystal Bay.

2. The provisions of subsection 1 apply only to those proceeds from a tax imposed previously on the revenue from the rental of transient lodging which are available to the Reno-Sparks Convention and Visitors Authority to carry out its operations, including, without limitation, advertising and the promotion of tourism. The provisions of subsection 1 do not apply to those proceeds from a tax imposed on the revenue from the rental of transient lodging which is imposed pursuant to section 1 of this act or which the Reno-Sparks Convention and Visitors Authority is required by law before March 1, 1999, to:

(a) Pay over or otherwise distribute to, in whole or in part, to another governmental entity; or

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

Ê or that the Reno-Sparks Convention and Visitors Authority expends for or pledges to notes, bonds or other obligations payable from the rental of transient lodging which are issued by or on behalf of the Reno-Sparks Convention and Visitors Authority.

(Ch. 432, Stats. 1999 p. 2014)

Sec. 4. Sparks Tourism and Marketing Committee: Creation; membership; Chair; vacancies; meetings; compensation of members.

1. The Sparks Tourism and Marketing Committee, consisting of three members, is hereby created. The membership of the Committee consists of:

(a) Two members of the City Council of the City of Sparks, appointed by the City Council of the City of Sparks.

(b) One member who is a member of the Nevada Resort Association who represents a property in the City of Sparks, appointed by the City Council of the City of Sparks from a list submitted by the Nevada Resort Association.

2. The Committee shall elect a Chair from among its members.

3. A vacancy on the Committee must be filled in the same manner as the original appointment.

4. The Committee shall meet at least quarterly or by a call of the Chair or a majority of the members of the Committee.

5. Members of the Committee serve without compensation, except that while engaged in the business of the Committee, each member may be paid the per diem allowance and travel expenses provided for state officers and employees generally, as the budget of the Committee allows.

(Ch. 432, Stats. 1999 p. 2014)

Sec. 5. Truckee Meadows Tourism Facility and Revitalization Steering Committee: Creation; membership; Chair; vacancies; meetings; compensation of members.

1. The Truckee Meadows Tourism Facility and Revitalization Steering Committee, consisting of nine members, is hereby created. The membership of the Committee consists of:

(a) Three persons appointed by the Board of Directors of the Reno-Sparks Convention and Visitors Authority, one of whom must be a member of the Nevada Resort Association who represents properties outside a district described in NRS 268.780 to 268.785, inclusive, in which a 1 percent tax is imposed on the gross receipts from the rental of transient lodging for railroad grade separation projects, and two of whom must represent the interests of Sparks, Washoe County, the motel industry or general business.

(b) Three members of the Reno Redevelopment Agency, appointed by the Chair of the Agency.

(c) Three persons appointed by the Nevada Resort Association from those members of the Association whose properties are located in a district described in NRS 268.780 to 268.785, inclusive, in which a 1 percent tax is imposed on the gross receipts from the rental of transient lodging for railroad grade separation projects.

2. The Committee shall elect a Chair from among its members.

3. A vacancy on the Committee must be filled in the same manner as the original appointment.

4. The Committee shall meet at least quarterly or by a call of the Chair or majority of the members of the Committee.

(Ch. 432, Stats. 1999 p. 2015)

Sec. 6. Development of master plan regarding proposed capital improvement projects to promote tourism in Washoe County; entry into certain contracts regarding projects.

1. The Truckee Meadows Tourism Facility and Revitalization Steering Committee shall develop a master plan which identifies:

(a) Proposed capital improvement projects that the Committee determines to be advisable to promote tourism in Washoe County; and

(b) The method or methods pursuant to which the proposed capital improvement projects identified in paragraph (a) will be financed.

2. Capital improvement projects identified pursuant to this section must be:

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

(b) Located in or within 2 city blocks, as determined by the Committee, of a district described in NRS 268.780 to 268.785, inclusive, in which a 1 percent tax is imposed on the gross receipts from the rental of transient lodging for railroad grade separation projects.

3. The Reno Redevelopment Agency may enter into a contract with an entity whose members, shareholders or partners include, or that is owned or controlled by, one or more of the businesses located in or within 4 city blocks, as determined by the City Council of the City of Reno, of the district described in paragraph (b) of subsection 2 pursuant to which the entity is authorized to acquire, establish, construct, expand, equip, improve, own, operate and maintain capital improvement projects identified pursuant to this section. The provisions of any law requiring competitive bidding, including, without limitation, chapters 279, 332 and 338 of NRS, do not apply to:

(a) A contract entered into pursuant to this subsection between the Reno Redevelopment Agency and such an entity; or

(b) A contract pursuant to which such an entity acquires, establishes, constructs, expands, equips, improves, owns, operates or maintains a capital improvement project identified pursuant to this section.

(Ch. 432, Stats. 1999 p. 2015; A—Ch. 334, Stats. 2001 p. 1577)

Sec. 6.5. City Council of City of Reno: Creation of local improvement district; levy, apportionment and adjustment of special assessments within district; conclusive determinations.

1. The City Council of the City of Reno may by ordinance create a local improvement district and levy special assessments within that district to provide money to acquire, establish, construct, expand, equip, improve, operate and maintain capital improvement projects which have been approved by the Truckee Meadows Tourism Facility and Revitalization Steering Committee pursuant to subsection 2 of section 6 of this act. If the City Council creates a local improvement district pursuant to this subsection:

(a) Except as otherwise provided in this section, the creation of the local improvement district and the levying of the special assessments within that district must be carried out in the manner provided for a street beautification project in chapter 271 of NRS; and

(b) The boundaries of the local improvement district must be as prescribed by the City Council in the ordinance creating the district, except that the boundaries must include only property that is located in or within 4 city blocks, as determined by the City Council, of a district described in NRS 268.780 to 268.785, inclusive, in which a 1 percent tax is imposed on the gross receipts from the rental of transient lodging for railroad grade separation projects.

2. Any special assessments levied pursuant to this section must be apportioned based on the special benefit derived by the property being assessed from the capital improvement project for which the assessment is being levied. The City Council may use one or any combination of the following methods that, in the determination of the City Council, reflects most accurately the special benefits derived by the property so assessed:

(a) A method by which the assessment or a portion thereof is proportionate to the assessed value of the property for purposes of ad valorem taxation, as that value may change from year to year;

(b) A method by which the assessment or a portion thereof is proportionate to the number of rooms for which the owner of the property pays the tax on the rental of transient lodging, as that number of rooms may change from year to year;

(c) A method by which the assessment or a portion thereof is proportionate to, or otherwise related to, the distance of the property from the project for which the assessment is being levied; or

(d) A method by which the assessment or a portion thereof is proportionate to the gross or net square footage of the property that is used for retail sales, gaming, transient lodging or for any other purpose determined by the City Council to be specially benefited by the project for which the assessment is being levied, as that square footage may change from year to year.

3. The City Council may determine that certain uses of property will not be specially benefited by a capital improvement project for which the local improvement district is being created. If the City Council makes such a determination, the City Council shall set forth in the ordinance creating the local improvement district:

(a) The uses of property that the City Council has determined will not be specially benefited by a capital improvement project for which the local improvement district is being created;

(b) A date in each year after the creation of the local improvement district on which the City Council will determine whether each property within the local improvement district is being used, in whole or in part, for such a specified nonbenefited use;

(c) Whether a property that is used in part for such a specified nonbenefited use will be assessed and, if so, whether and in what manner the assessment will be reduced to reflect the specified nonbenefited use; and

(d) Any other matter that the City Council determines is necessary or desirable in connection with the assessment of properties based in whole or in part on the use of the properties on the date in each year established pursuant to paragraph (b).

4. The assessments set forth in the assessment roll with regard to which a hearing is held pursuant to NRS 271.380 must reflect the adjustments, if any, made to assessments based on the use of a property, in whole or in part, for one or more of the nonbenefited uses specified in the ordinance creating the local improvement district pursuant to subsection 3. In addition to the requirements of subsection 2 of NRS 271.380, the notice of hearing must state that:

(a) Any adjustment to the assessments based on the uses made of certain properties as of the date specified pursuant to paragraph (b) of subsection 3 are shown on the assessment roll; and

(b) A person who objects to the assessment roll, an adjustment to the assessment roll or any determination made by the City Council in connection with the assessment roll or an adjustment thereto must file an objection in writing in the manner and within the period prescribed by paragraph (e) of subsection 2 of NRS 271.380 and if the person fails to do so, his or her objection shall be deemed waived.

5. Notwithstanding the method or methods of apportionment selected pursuant to subsection 2, the City Council shall, if it determines that an equitable adjustment is appropriate, make an equitable adjustment to an assessment against an irregularly shaped property for which the selected method or methods of apportionment do not result in an assessment that is in proportion to the special benefit that the property derives from the project for which the assessment is being levied.

6. An assessment apportioned pursuant to the method described in paragraph (a) of subsection 2 must not be considered a property tax for the purpose of any limitation on the rate of property taxation.

7. The following determinations made by the City Council are conclusive in the absence of fraud or a gross abuse of discretion:

(a) The boundaries of the local improvement district, the specification of uses of properties that are not specially benefited by a capital improvement project for which the assessments are being levied, the method or methods of apportioning the assessments and the special benefits to be derived from the project by the properties being assessed, as made after a hearing on the provisional order for the local improvement district as provided in chapter 271 of NRS; and

(b) The apportionment of the assessments against properties in the local improvement district in each year after the creation of the local improvement district, whether or not a property is being used, in whole or in part, for a use that is specified in the ordinance creating the local improvement district as a use which is not specially benefited by the capital improvement project for which the assessments are being levied and any other matter concerning the amounts of the assessments against properties, as made after the hearing held on the assessments in the manner provided in NRS 271.378.

(Added—Ch. 334, Stats. 2001 p. 1572)

Sec. 6.6. Tax on gross receipts from rental of transient lodging in City of Sparks: Imposition; distribution of proceeds; deliberations and decisions concerning use of proceeds.

1. A tax at the rate of 2 1/2 percent of the gross receipts from the rental of transient lodging is hereby imposed in the City of Sparks.

2. The tax imposed pursuant to this section must:

(a) Be in addition to all other taxes imposed on the revenue from the rental of transient lodging in the City of Sparks and Washoe County;

(b) Be collected and enforced in the same manner as provided for the collection of the tax imposed by NRS 244.3352, subject to the limitations set forth in NRS 244.3356, except that the proceeds of the tax may be used to defray the costs of enforcing any applicable tax liens incurred by the Reno-Sparks Convention and Visitors Authority; and

(c) Be paid to the Reno-Sparks Convention and Visitors Authority, which shall distribute the proceeds from the tax to the City Council of the City of Sparks.

3. All decisions, and any deliberations leading to those decisions, that are made by any body, including, without limitation, the Reno-Sparks Convention and Visitors Authority, the City Council of the City of Sparks and the Sparks Tourism Facility and Revitalization Steering Committee, concerning the expenditure, commitment or other use of money derived from the proceeds of the tax imposed pursuant to this section must be made at a public meeting that complies with the provisions of chapter 241 of NRS, whether or not the body is determined to be a public body to which that chapter is applicable.

4. As used in this section, “gross receipts from the rental of transient lodging” does not include the tax imposed or collected from paying guests pursuant to this section.

(Added—Ch. 189, Stats. 2003 p. 962; A—Ch. 277, Stats. 2013 p. 1253)

Sec. 6.7. Tax on gross receipts from rental of transient lodging in City of Sparks: Use of proceeds.

1. The City Council of the City of Sparks may expend the proceeds of the tax imposed pursuant to section 6.6 of this act, and any applicable penalty or interest. The proceeds of the tax and any applicable penalty or interest:

(a) Must be used to develop, acquire, establish, improve and construct projects and capital improvements that are intended to attract and expand tourism and are, at the time the proceeds from the tax are expended, located in or to be located in:

(1) That portion of the Sparks Town Center Project which is identified as Victorian Square; or

(2) Any other portion of the Sparks Town Center Project, if the project or capital improvement provides a direct benefit to a project or capital improvement located within Victorian Square, as determined by the City Council of the City of Sparks after obtaining the advice and recommendations of the Committee.

(b) May be used to acquire, lease, rent and develop land, interests in land, including, without limitation, easements, reversionary estates, licenses and dedications, and improvements to land, that will be used for projects and capital improvements described in paragraph (a).

(c) May be used to demolish any improvements, rehabilitate existing capital improvements or construct new capital improvements described in paragraph (a).

(d) May be used to maintain and repair capital improvements acquired or constructed pursuant to paragraphs (b) and (c).

(e) May be irrevocably pledged, by an ordinance adopted by the City Council of the City of Sparks, for the payment of general and special obligations issued for the purposes set forth in this subsection and may be treated as pledged revenues for the purposes of subsection 3 of NRS 350.020.

(f) May be used for advertising, promotion, operating costs or expenses not related to maintenance for land, improvements, events or general governmental operations associated with the projects and capital improvements described in paragraph (a).

(g) Must not be used to pay administrative costs associated with projects and capital improvements described in paragraph (a), except those administrative costs related to developing, constructing and financing such projects and capital improvements and costs related to the issuance of any general or special obligations.

2. The City Council of the City of Sparks shall, before expending any proceeds of the tax pursuant to this section, obtain the advice and recommendations of the Committee concerning the expenditure of those proceeds.

3. For the purposes of this section, a project or capital improvement shall be deemed to be intended to attract and expand tourism if it is used for retail, entertainment, recreational, scientific, cultural, historic or artistic purposes, as determined by the City Council of the City of Sparks after obtaining the advice and recommendations of the Committee.

4. As used in this section:

(a) “Capital improvement” includes:

(1) Buildings, parking lots, parking structures, landscape facilities, privately owned facilities or devices to enhance the protection of persons or property, and capital equipment for any of the foregoing;

(2) Off-street parking projects, park projects, security walls, service facilities, sidewalk projects, street beautification projects, telephone projects and transportation projects, as defined, respectively, in NRS 271.150, 271.160, 271.203, 271.204, 271.205, 271.223, 271.232 and 271.237;

(3) Recreational facilities, amusement facilities and public display facilities; and

(4) Infrastructure designed to serve capital improvements that are intended to attract and expand tourism, including, without limitation, curb and gutter projects, drainage projects, electrical projects, sanitary sewer projects, storm sewer projects, street projects and water projects, as defined, respectively, in NRS 271.090, 271.095, 271.097, 271.200, 271.215, 271.225 and 271.250, and projects to install or move gas transmission facilities.

(b) “Committee” means the Sparks Tourism Facility and Revitalization Steering Committee created pursuant to section 6.8 of this act.

(c) “Sparks Town Center Project” means the Sparks Town Center Project No. 1 described in the Sparks Town Center 2000 Amended Redevelopment Plan adopted by the City Council of the City of Sparks in Ordinance No. 2071 on May 8, 2000.

(Added—Ch. 189, Stats. 2003 p. 963)

Sec. 6.8. Sparks Tourism Facility and Revitalization Steering Committee: Creation; membership; Chair; vacancies; frequency of meetings; compensation of members.

1. The Sparks Tourism Facility and Revitalization Steering Committee, consisting of five members, is hereby created. The membership of the Committee consists of:

(a) Two persons appointed by the Board of Directors of the Reno-Sparks Convention and Visitors Authority, one of whom must be a member of the Nevada Resort Association who represents properties outside the City of Sparks, and one of whom must represent the interests of Reno, Sparks, Washoe County, the motel industry or general business.

(b) Two members of the City Council of the City of Sparks, including the Mayor of the City of Sparks, appointed by that City Council.

(c) One person appointed by the Nevada Resort Association who is a member of the Association and who represents properties inside the City of Sparks.

2. The Committee shall elect a Chair from among its members.

3. A vacancy on the Committee must be filled in the same manner as the original appointment.

4. The Committee shall meet at least quarterly or by a call of the Chair or majority of the members of the Committee.

5. Members of the Committee serve without compensation.

(Added—Ch. 189, Stats. 2003 p. 964)

Sec. 6.9. Sparks Tourism Facility and Revitalization Steering Committee: Master plan.

1. The Sparks Tourism Facility and Revitalization Steering Committee shall develop a master plan that identifies:

(a) Proposed projects or capital improvements that the Committee determines to be advisable to promote tourism in Washoe County; and

(b) The method or methods pursuant to which the proposed projects and capital improvements identified in paragraph (a) will be financed.

2. Projects and capital improvements identified pursuant to this section must be:

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

(b) Located in that portion of the Sparks Town Center Project which is identified as Victorian Square or any other portion of the Sparks Town Center Project if the project or capital improvement provides a direct benefit to a project or capital improvement located within Victorian Square, as determined by the Committee.

3. As used in this section:

(a) “Capital improvement” has the meaning ascribed to it in paragraph (a) of subsection 4 of section 6.7 of this act.

(b) “Sparks Town Center Project” has the meaning ascribed to it in paragraph (c) of subsection 4 of section 6.7 of this act.

(Added—Ch. 189, Stats. 2003 p. 965)