§ 4.08.015. Convention and visitors authority transient lodging tax.

Every operator shall, in addition to all other taxes of every kind now or hereafter imposed by law, pay a transient lodging tax, levied for the purposes of NRS 244A.597 to 244A.655, inclusive, as specified below.

The tax levied pursuant to this chapter shall be imposed as follows:

(a)

Five percent of the gross receipts, as defined in Section 4.08.005, received by resort hotels for lodging nights through January 14, 2017, and five and one-half percent of the gross receipts, as defined in Section 4.08.005, received by resort hotels for lodging nights beginning January 15, 2017, which is ninety days after the date that Section 57 of SB1 became effective. Gross receipts may be adjusted for exemptions pursuant to Section 4.08.050 prior to calculation of the combined transient lodging tax. It shall be immaterial whether or not the sleeping rooms/spaces and the casino are separately owned and/or operated; the combination of sleeping rooms/spaces and casino shall be deemed to be one establishment and the five percent rate shall apply.

(b)

Four percent of the gross receipts, as defined in Section 4.08.005, received by transient lodging establishments other than resort hotels located within thirty-five miles of the Las Vegas Convention Center for lodging nights through January 14, 2017, and four and one-half percent of the gross receipts, as defined in Section 4.08.005, received by resort hotels for lodging nights beginning January 15, 2017, which is ninety days after the date that Section 57 of SB1 became effective. Gross receipts may be adjusted for exemptions pursuant to Section 4.08.050 prior to calculation of the combined transient lodging tax.

(c)

Two percent of the gross receipts, as defined in Section 4.08.005, received by transient lodging establishments other than resort hotels located more than thirty-five miles from the Las Vegas Convention Center for lodging nights through January 14, 2017, and two and one-half percent of the gross receipts, as defined in Section 4.08.005, received by resort hotels for lodging nights beginning January 15, 2017, which is ninety days after the date that Section 57 of SB1 became effective. Gross receipts may be adjusted for exemptions pursuant to Section 4.08.050 prior to calculation of the combined transient lodging tax.

(d)

The proceeds of the tax increase of one-half percent in subsections (a), (b) and (c) of this section must be accounted for separately pursuant to Section 59 of Senate Bill 1.

(Ord. 3656 § 6, 2008: Ord. 2303 § 2 (part), 1999)

(Ord. No. 4448, § 3, 11-15-2016)