1. In a county in which is located a city that has created a district and imposed a surcharge pursuant to NRS 268.798, there is hereby: (a) Created a district for the promotion of tourism; and (b) Imposed a surcharge of $2 on the per night charge for the rental of a room in a hotel in the district. The surcharge must not be applied for any time during which the room is provided to a guest free of charge. 2. As soon as practicable on or after July 1, 2015, but on or before October 1, 2015, the board of county commissioners shall adopt an ordinance prescribing the boundaries of the district created by paragraph (a) of subsection 1, which: (a) Must include within it all property within the county and within each city in the county that is: (1) Not located within a district created pursuant to NRS 268.798; and (2) Located not more than 20 miles from the boundaries of a district created pursuant to NRS 268.798; and (b) Must not include within it any property located within a district created pursuant to NRS 268.798. 3. The surcharge imposed by this section is in addition to any other license fee, tax or surcharge imposed on the revenues from the rental of transient lodging. trict created pursuant to NRS 268.798. 3. The surcharge imposed by this section is in addition to any other license fee, tax or surcharge imposed on the revenues from the rental of transient lodging. The surcharge must be collected by the county fair and recreation board in accordance with the provisions of NRS 244A.920. The money must be deposited in the account created pursuant to NRS 244A.920 and used only for the purposes set forth in that section. 4. The proceeds of the surcharge and any interest or income earned on such money may not be used for the purposes of promoting or marketing professional bowling. (Added to NRS by 2015, 466)
Nevada Legal Code