NV Rev Stat § 244A.920 (2021)
2021 Nevada Revised Statutes|Chapter 244A - Counties: Financing of Public Improvements|NRS 244A.920 - Duties of county fair and recreation board; strategic plan for promotion of tourism; reports.

  1. A county fair and recreation board that collects any proceeds of the surcharges imposed by NRS 244A.910, 268.7985 or 268.7987:  (a) Shall create an account administered by the board and deposit into such account all proceeds collected by the board from the surcharges imposed by NRS 244A.910, 268.7985 and 268.7987. The money in the account, including any interest and income earned on such money, must not be transferred to any other fund or account or used for any purpose other than the purposes set forth in subsection 2.  (b) Shall prescribe a procedure for the collection of the surcharges imposed by NRS 244A.910, 268.7985 and 268.7987, which may include, without limitation, procedures for the enforcement of the collection of any delinquent surcharges and the provision of penalties in connection therewith, including, without limitation, the suspension of the business license issued by a county, city or town to a hotel and the closure of a hotel for failure to pay any surcharge imposed by NRS 244A.910, 268.7985 or 268.7987.  (c) May adopt rules and regulations concerning the collection and administration of the surcharges imposed by NRS 244A.910, 268.7985 and 268.7987 and provide penalties for the failure to comply therewith.  2. All money collected by a county fair and recreation board from the proceeds of the surcharges imposed by NRS 244A.910, 268.7985 and 268.7987 must be used to implement a strategic plan for the promotion of tourism in the region. The strategic plan:  (a) Except as otherwise provided in paragraph (b), may provide for the expenditure of any money received from the proceeds of the surcharges imposed by NRS 244A.910, 268.7985 and 268.7987:  (1) For the purposes set forth in NRS 244A.597.  (2) For the maintenance of public recreational facilities located in the county which are owned by the county or an incorporated city in the county or under the control of the county fair and recreation board.  (3) To carry out projects designed to encourage tourism or to improve access by tourists to airports located in the county.  (4) To solicit and promote tourism, gaming and the use of public recreational facilities of the community or area, which may include advertising the facilities under the control of the county fair and recreation board and the resources of the community or area, including tourist accommodations, transportation, entertainment, gaming and climate. Such advertising may be done jointly with a private enterprise. The county fair and recreation board may enter into contracts for advertising pursuant to this subparagraph and pay the cost of the advertising, including a reasonable commission.  (5) For any other purpose identified in the strategic plan.  (b) May not provide for the expenditure of any money received from the proceeds of the surcharges imposed by NRS 244A.910, 268.7985 and 268.7987 for the operational expenses of the county fair and recreation board or for the purposes of promoting or marketing professional bowling.  3. On or before January 15, 2021, and on or before January 15 of each fifth year thereafter, a county fair and recreation board that collects any money from the surcharge imposed and collected pursuant to NRS 244A.910, 268.7985 or 268.7987 shall prepare and submit to the Director of the Legislative Counsel Bureau for transmission to the next regular session of the Legislature a written report which must:  (a) Address, without limitation, the total amount collected from the surcharges imposed by NRS 244A.910, 268.7985 and 268.7987;  (b) Address, without limitation, the total amount expended by the board to carry out the purposes set forth in this section; and  (c) Cover the 5-year period immediately preceding the submission of the report.  (Added to NRS by 2015, 467)