§ 4.08.025. Transportation district transient lodging tax.

(a) Every operator, in addition to all other license fees and taxes of every kind now or hereafter imposed by law upon operators, shall also pay a transient lodging tax levied pursuant to NRS 244.3351 in an amount of one percent of the gross receipts defined at Section 4.08.005. Gross receipts may be adjusted for exemptions pursuant to Section 4.08.050 prior to calculation of the combined transient lodging tax.

(b)

The tax imposed pursuant to this section applies throughout the county including incorporated cities in the county. It shall be collected together with the taxes imposed pursuant to NRS 244.3352 and 268.096 by the government entities collecting those taxes. The governmental entities collecting the tax shall transfer all collections to the county and may not retain any part of the tax as a collection or administrative fee.

(c)

The proceeds of the tax imposed pursuant to this section and any applicable penalty or interest shall be remitted to the city in which the tax was collected if it was collected in an incorporated area of the city and not within any transportation district created by the county or if the tax is collected in any transportation district created by the city, and shall be retained by the county if collected elsewhere and used as provided in subsections (d) and (e) of this section.

(d)

If the county has created one or more transportation districts, that portion of the money retained by the county as provided in subsection (c) of this section which is collected within the boundaries of a transportation district shall be used to pay the cost of:

(1)

Projects related to the construction and maintenance of sidewalks, streets, avenues, boulevards, highways and other public rights-of-way used primarily for vehicular traffic, including, without limitation, overpass projects, street projects, and underpass projects, as defined in NRS 244A.037, 244A.053, and 244A.055, within the boundaries of the district or within one mile outside those boundaries if the board finds that such projects outside the boundaries of the district will facilitate transportation within the district;

(2)

Payment of principal and interest on notes, bonds and other obligations issued by the county to fund the projects described in subsection (d)(1) of this section; or

(3)

Any combination of those uses.

(e)

Any part of the money retained which is collected in the unincorporated area of the county and not within any transportation district created by the county or a city must be used for the same purposes within the unincorporated area of the county or within one mile outside of that area if the board finds such projects outside that area will facilitate transportation within that area.

(Ord. 3656 § 8, 2008)