NRS 244.3358
Taxes on revenues from rental of transient lodging: Assignment of certain proceeds by certain counties to general improvement district furnishing recreational facilities

  • use of proceeds assigned
  • pledge of proceeds prohibits revocation of assignment.

1.

A county whose population is less than 100,000 may by ordinance assign to a district created pursuant to chapter 318 of NRS which has been granted the basic power of furnishing recreational facilities all or any portion of the proceeds of any tax on the revenues from the rental of transient lodging which is imposed by the county and collected within the boundaries of the district, except the tax imposed pursuant to NRS 244.3352 or a tax imposed pursuant to NRS 244.3351.

2.

The district may use the proceeds assigned pursuant to subsection 1 for any purpose authorized pursuant to NRS 318.143.

3.

The district may, with the consent of the board of county commissioners or as otherwise provided in NRS 268.460, irrevocably pledge the proceeds assigned pursuant to subsection 1 for:

(a)

The repayment of any bonds or short-term or medium-term obligations issued pursuant to chapter 318 or 350 of NRS for any lawful purpose pertaining to the furnishing of recreational facilities; or

(b)

The refinancing of any such bonds or obligations.
Ê The consent of the board of county commissioners must be given by resolution. If any proceeds are pledged pursuant to this subsection, the assignment of the proceeds may not be revoked until the bonds or short-term or medium-term obligations for which the proceeds were pledged have been completely repaid.

4.

No assignment may be made pursuant to this section which is inconsistent with an assignment made or contract entered into for the purposes of NRS 244A.597 to 244A.655, inclusive.

5.

A county which makes an assignment pursuant to this section may retain an amount equal to the reasonable cost of collecting the tax, which must not exceed 2 percent of the proceeds of the tax for any period of collection.

Source: Section 244.3358 — Taxes on revenues from rental of transient lodging: Assignment of certain proceeds by certain counties to general improvement district furnishing recreational facilities; use of proceeds assigned; pledge of proceeds prohibits revocation of assignment., https://www.­leg.­state.­nv.­us/NRS/NRS-244.­html#NRS244Sec3358.

244.335
Powers of commissioners and county license boards 244.336
Farmers’ markets: Definitions. 244.337
Farmers’ markets: Licensing and regulation. 244.338
Farmers’ markets: Responsibilities of licensee 244.340
Tent shows, circuses, theme parks and permanent exhibitions: Licensing by ordinance 244.345
Dancing halls, escort services, entertainment by referral services and gambling games or devices 244.348
Pawnbrokers: Additional license required to use motor vehicle as collateral for loan 244.349
Grant of license required upon relocation of business under certain circumstances. 244.350
Sale of intoxicating liquors: Licensing and regulation by county liquor board 244.351
Sale of intoxicating liquors: Sale by minors allowed in certain circumstances. 244.352
License board and liquor board may be merged. 244.3351
Optional tax on revenues from rental of transient lodging: Imposition and administration. 244.3352
Mandatory tax on revenues from rental of transient lodging: Imposition and collection 244.3354
Mandatory tax on revenues from rental of transient lodging: Distribution of proceeds. 244.3356
Mandatory tax on revenues from rental of transient lodging: Prohibited uses of proceeds. 244.3357
Taxes on revenues from rental of transient lodging: Annual report to Department of Taxation. 244.3358
Taxes on revenues from rental of transient lodging: Assignment of certain proceeds by certain counties to general improvement district furnishing recreational facilities 244.3359
Taxes on rental of transient lodging: Limitations on imposition of new tax and on increase in rate of existing tax 244.3475
Paging services in county whose population is 700,000 or more: Ordinance required regarding maintenance of certain records. 244.3485
Secondhand dealers: Licensing 244.3501
Sale of intoxicating liquors: Enactment, style and recording of liquor board’s ordinances. 244.3525
Administration of oaths 244.3535
Restrictions on regulation of blockchains. 244.33501
Multijurisdictional business license for certain contractors: Interlocal agreement 244.33503
Continuation of license tax in county whose population is 100,000 or more 244.33504
Preapplication petition for person with criminal history applying for license 244.33505
Business required to submit affidavit or attestation concerning industrial insurance upon application for license or post office box 244.33506
Application for or renewal of license, permit or certificate: Statement regarding obligation of child support required 244.33507
Application for issuance of license, permit or certificate: Social security number required. 244.33508
Mandatory suspension of license, certificate or permit for failure to pay child support or comply with certain subpoenas or warrants 244.33509
Imposition of civil penalty in lieu of criminal penalty for violation of certain ordinances concerning licensing or regulation of businesses. 244.33512
Optional tax on revenues from rental of transient lodging: Distribution and use of proceeds of tax imposed throughout county. 244.33514
Optional tax on revenues from rental of transient lodging: Use of proceeds of tax imposed within boundaries of transportation district. 244.33516
Optional tax on revenues from rental of transient lodging: Periodic reports to Legislature. 244.33561
Additional mandatory tax on revenues from rental of transient lodging in certain counties: Imposition and collection 244.33565
Taxes on revenues from rental of transient lodging: Adoption of ordinance defining “transient lodging.” 244.35253
Powers of commissioners to license, tax and regulate cannabis and cannabis products, production, registries and establishments.
Last Updated

Feb. 5, 2021

§ 244.3358’s source at nv​.us