Nevada 2019 Regular Session Status: Enacted

SB 461 — Revises provisions governing the Tahoe-Douglas Visitor's Authority. (BDR S-733)

Last action — Approved by the Governor. Chapter 375.

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed Senate
  4. ✓
    Passed Assembly
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced March 25, 2019. Enacted.

Prognosis

Advancing 50% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Summary

AN ACT relating to taxation; imposing a surcharge on lodging within the Tahoe Township in Douglas County; authorizing the Tahoe-Douglas Visitor's Authority to take certain actions respecting the establishment and operation of a multiuse event and convention center; authorizing the Authority to issue certain municipal securities; and providing other matters properly relating thereto.

Bill Text

What changed in the latest version

454 added · 493 removed

454 line(s) added, 493 removed.

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REQUIRES TWO-THIRDS MAJORITY VOTE (§§ 2, 3) (Reprinted with amendments adopted on June 1, 2019) FOURTH REPRINT S.B.
Senate Bill No.
461 SENATE BILL NO .
461–Committee on Government Affairs CHAPTER..........
461–COMMITTEE ON GOVERNMENT AFFAIRS M ARCH 25, 2019 ____________ Referred to Committee on Government Affairs SUMMARY—Revises provisions governing the Tahoe-Douglas Visitor’s Authority.
(BDR S-733) FISCAL NOTE:
EffEffect on the State:
No.
No.
~ EXPLANATION – Matter in bolded italics is new;
matter between brackets [omitted material] is material to be omitted.
(1) the advertising, publicizing and promotion of tourism and recreation;
(1) the advertising, publicizing and promotion convention center in the Township.
and (2) the planning, construction and operation of a convention center in the Township.
(Section 26 of chapter 496, Statutes of Nevada 1997, at p.
(Section 26 of chapter 496, Statutes of Nevada 199Section 2 of this bill establishes a $5 tourism surcharge on the per night charge for the rental of lodgings in the Township.
2378) Section 2 of this bill establishes a $5 tourism surcharge on the per night charge for the rental of lodgings in the Township.
Section 3 of this bill enacts provisions to govern the issuance of municipal securities by the Authority, which are based on the provisions of existing law governing the issuance of bonds by county fair and recreation boards.
Section 3 of this bill enacts provisions to govern the issuance of municipal governing the issuance of bonds by county fair and recreation boards.
Section 3 authorizes the Authority to take certain actions in connection with the acquisition, Township.
Section 3 authorizes the Authority to take certain actions in connection with the acquisition, improvement and operation of a multiuse event and convention center in the Township.
Sections 3 and 13 of this bill authorize the Authority to issue municipal securities for the acquisition of such a multiuse event and convention center, to be payable from the net revenues of such a multiuse event and convention center, the occupancy tax, the tourism surcharge and any other revenue which may be legally made available for the payment of such bonds.
Sections 3 and 13 of this bill authorize the Authority to issue municipal securities for the acquisition of such a multiuse event and convention center, to be payable from the net revenues of such a multiuse event and convention center, the occupancy tax, the tourism surcharge and any other revenue which may be legally payment of prevailing wages on any project financed or otherwise undertaken bythe the Authority that requires the employment of certain workers even if the project does not qualify as a public work.
Section 3 of this bill requires the payment of prevailing wages on any project financed or otherwise undertaken by - *SB461_R4* – 2 – the Authority that requires the employment of certain workers even if the project does not qualify as a public work.
Section 13 also authorizes a portion of the proceeds of the occupancy tax and the tourism surcharge to be allocated to pay the costs to administer and collect the tourism surcharge, with the remaining proceeds to be used exclusively to pay the principal and interest on the municipal securities issued by the Authority.
Section 13 also authorizes a portion of the costs to administer and collect the tourism surcharge, with the remaining proceeds to be used exclusively to pay the principal and interest on the municipal securities issued by the Authority.
EXPLANATION – Matter in bolded italics is new;
matter between brackets [omitted material] is material to be omitted.
Section 1.
Sections 1 and 1.5.
1.5.
(Deleted by amendment.) Sec.
Sec.
- 80th Session (2019) – 2 – Sec.
The Tahoe-Douglas Visitor’s Authority Act, being chapter 496, Statutes of Nevada 1997, at page 2375, is hereby amended by adding thereto a new section to be designated as section 19.5, immediately following section 19, to read as follows:
The Tahoe-Douglas Visitor’s Authority Act, being chapter 496, Statutes of Nevada 1997, at page 2375, is hereby 19.5, immediately following section 19, to read as follows:
Sec.
section Sec.
To establish, construct, purchase, lease, enter into a lease purchase agreement respecting, rent, acquire by gift, grant, bequest, devise, or otherwise acquire, reconstruct, improve, extend, better, alter, repair, equip, furnish, regulate, maintain, operate and manage a multiuse event - *SB461_R4* – 3 – and convention center in the Township, including personal property, real property, lands, improvements and fixtures thereon, property of any nature appurtenant thereto or used in connection therewith, and every estate, interest and right, legal or equitable, therein, including terms for years.
To establish, construct, purchase, lease, enter into a lease purchase agreement respecting, rent, acquire by gift, grant, bequest, devise, or otherwise acquire, reconstruct, regulate, maintain, operate and manage a multiuse event and convention center in the Township, including personal property, real property, lands, improvements and fixtures thereon, property of any nature appurtenant thereto or used in connection therewith, and every estate, interest and right, legal or equitable, therein, including terms for years.
To arrange or contract for the furnishing by any person, agency, association or corporation, public or private, of services, privileges, works or facilities for, or in connection with, a multiuse event and convention center and to hire and retain officers, agents and employees, including a fiscal adviser, engineers, attorneys or other professional or specialized personnel.
To arrange or contract for the furnishing by any person, agency, association or corporation, public or private, of services, privileges, works or facilities for, or in connection with, a multiuse event and convention center and to hire and retain officers, agents and employees, - 80th Session (2019) – 3 – including a fiscal adviser, engineers, attorneys or other professional or specialized personnel.
To sell, lease, exchange, transfer, assign or otherwise dispose of any real or personal property, or any interest therein acquired for the purpose of this act, including the lease of a multiuse event and convention center acquired by the Authority pursuant to this act, which is to be operated and maintained as a public project and multiuse event and convention center.
To sell, lease, exchange, transfer, assign or otherwise dispose of any real or personal property, or any including the lease of a multiuse event and convention center acquired by the Authority pursuant to this act, which is to be operated and maintained as a public project and multiuse event and convention center.
To exercise all or any part or combination of the powers herein granted to the Authority, except as herein otherwise provided.
To exercise all or any part or combination of the otherwise provided.ed to the Authority, except as herein 9.
9.
- *SB461_R4* – 4 – 10.
10.
2.
- 80th Session (2019) – 4 – both individually and through annual grants in cash or in kind, including lease of its facilities to nonprofit groups or associations, and further promote generally the use of its facilities, pursuant to lease agreements, by organized groups or by the general public for the holding of conventions, expositions, trade shows, entertainment, sporting events, cultural activities or similar uses reasonably calculated to produce revenue for the Authority and to enhance the general economy.
Solicit and promote tourism and gaming generally, both individually and through annual grants in cash or in kind, including lease of its facilities to nonprofit groups or associations, and further promote generally the use of its facilities, pursuant to lease agreements, by organized groups or by the general public for the holding of conventions, expositions, trade shows, entertainment, sporting events, cultural activities or similar uses reasonably calculated to produce revenue for the Authority and to enhance the general economy.
Enter into contracts for advertising pursuant to this act and pay the cost of the advertising, including a reasonable commission.
Enter into contracts for advertising pursuant to this act and pay the cost of the advertising, including a reas4.abBorrow money or accept contributions, grants or other financial assistance from the Federal Government or any agency or instrumentality thereof, corporate or otherwise, for or in aid of a multiuse event and convention center within the Township, and to comply with such conditions, trust indentures, leases or agreements as may be necessary, convenient or desirable.
4.
Borrow money or accept contributions, grants or other financial assistance from the Federal Government or any agency or instrumentality thereof, corporate or otherwise, for or in aid of a multiuse event and convention center within the Township, and to comply with such conditions, trust indentures, leases or agreements as may be necessary, convenient or desirable.
For the acquisition of a multiuse event and convention center authorized in section 27 of this act, - *SB461_R4* – 5 – the Authority, at any time or from time to time may in the name of and on behalf of the Authority, issue municipal securities:
For the acquisition of a multiuse event and convention center authorized in section 27 of this act, name of and on behalf of the Authority, issue municipalthe securities:
(d) Secured by revenue to be received by the Authority from any political subdivision of the State pursuant to a loan, note, agreement or any other obligation;
- 80th Session (2019) – 5 – from any political subdivision of the State pursuant to ay loan, note, agreement or any other obligation;
The provisions of the Local Government Securities Law shall apply to the issuance by the Authority of any municipal securities pursuant to this act.
The provisions of the Local Government Securities Law shall apply to the issuance by the Authority municipal securities must be executed in the mannerny such provided in the Local Government Securities Law, but the securities must also bear the manual or facsimile signature of an officer of the Authority, or some other person specifically authorized by the Authority to sign the securities.
Any such municipal securities must be executed in the manner provided in the Local Government Securities Law, but the securities must also bear the manual or facsimile signature of an officer of the Authority, or some other person specifically authorized by the Authority to sign the securities.
In order to insure the payment of the municipal securities of the Authority, the payment of which is secured or is additionally secured, as the case may be, by a pledge of the revenues of the multiuse event and - *SB461_R4* – 6 – convention center, of any such other income-producing project and of any such excise taxes, as provided in section 29 of this act, or other such special obligation securities so secured, the Authority may establish and maintain, and from time to time revise, a schedule or schedules of fees, rates and charges for services, facilities and commodities rendered by or through the multiuse event and convention center, and any such other income-producing project and a schedule or schedules of any such excise taxes, as the case may be, in an amount sufficient for that purpose and also sufficient to discharge any covenant in the proceedings of the Authority or governing body authorizing the issuances of any of the municipal securities, including any covenant for the establishment of reasonable reserve funds.
In order to insure the payment of the is secured or is additionally secured, as the case may be, by a pledge of the revenues of the multiuse event and convention center, of any such other income-producing project and of any such excise taxes, as provided in section of this act, or other such special obligation securities so secured, the Authority may establish and maintain, and from time to time revise, a schedule or schedules of fees, rates and charges for services, facilities and commodities rendered by or through the multiuse event and convention - 80th Session (2019) – 6 – schedule or schedules of any such excise taxes, as the case may be, in an amount sufficient for that purpose and also sufficient to discharge any covenant in the proceedings of the Authority or governing body authorizing the issuances of any of the municipal securities, including any covenant for the establishment of reasonable reserve funds.
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Does not qualify as a public work, as defined in NRS 338.010, the contract or agreement for the project must include a provision requiring the payment of prevailing wages in compliance with the provisions of NRS 338.013 to 338.090, inclusive, in the same manner as if the Authority had undertaken the project or had awarded the contract or agreement.
Does not qualify as a public work, as defined in NRS 338.010, the contract or agreement for the project must include a compliance with the provisions of NRS 338.013 to 338.090, inclusive, in the same manner as if the Authority had undertaken the project or had awarded the contract or agreement.
Act, being chapter 496, Statutes of Nevada 1997, at page 2376, is hereby amended to read as follows:
5.
Section 7 of the Tahoe-Douglas Visitor’s Authority Act, being chapter 496, Statutes of Nevada 1997, at page 2376, is hereby amended to read as follows:
Sec.
“Gross taxable rent” means the total amount of rent paid for lodging, including any associated charges that - *SB461_R4* – 7 – are normally included in the rent [.] , including, without limitation, resort fees or similar mandatory fees or charges directly related to the occupancy of transient lodgings, but not including the tourism surcharge.
“Gross taxable rent” means the total amount of rent paid for lodging, including any associated charges that are normally included in the rent [.] , including, without limitation, resort fees or similar mandatory fees or charges directly related to the occupancy of transient lodgings, but not including the tourism surcharge.
- 80th Session (2019) – 7 – Act, being chapter 496, Statutes of Nevada 1997, at page 2376, is hereby amended to read as follows:
6.
Section 11 of the Tahoe-Douglas Visitor’s Authority Act, being chapter 496, Statutes of Nevada 1997, at page 2376, is hereby amended to read as follows:
Sec.
2.
The Authority consists of:
Each member appointed pursuant to paragraph (b) of subsection 2 may succeed himself or herself only twice.
Each member appointed pursuant to paragraph (b) of subsection 2 may succ4.d If a member ceases to be engaged in the business or occupation which the member was appointed to represent, he or she ceases to be a member, and another person engaged in that business or occupation must be appointed for the unexpired term.
4.
5.
If a member ceases to be engaged in the business or occupation which the member was appointed to represent, he or she ceases to be a member, and another person engaged in that business or occupation must be appointed for the unexpired term.
- *SB461_R4* – 8 – 5.
- 80th Session (2019) – 8 – Act, being chapter 496, Statutes of Nevada 1997, at page 2377, is hereby amended to read as follows:
8.
Section 21 of the Tahoe-Douglas Visitor’s Authority Act, being chapter 496, Statutes of Nevada 1997, at page 2377, is hereby amended to read as follows:
Sec.
(e) To privately owned and operated convalescent homes or homes for the aged, infirm, indigent or chronically ill;
(e) To privately owned and operated convalescent homes or h(f) [If the taxable premises does not have at least threer rooms or three other units of accommodations for lodging;
or (f) [If the taxable premises does not have at least three rooms or three other units of accommodations for lodging;
3.
municipality before July 1, 2019, relating to the occupancy tax shall, by operation of law, apply to the tourism surcharge in the same manner as it applies to the occupancy tax.
Any ordinance adopted pursuant to this act by the municipality before July 1, 2019, relating to the occupancy tax shall, by operation of law, apply to the tourism surcharge in the same manner as it applies to the occupancy tax.
- 80th Session (2019) – 9 – Act, being chapter 496, Statutes of Nevada 1997, at page 2378, is hereby amended to read as follows:
- *SB461_R4* – 9 – Sec.
9.
Section 22 of the Tahoe-Douglas Visitor’s Authority Act, being chapter 496, Statutes of Nevada 1997, at page 2378, is hereby amended to read as follows:
(a) The payment of the occupancy tax or tourism surcharge pertaining to any lodgings is secured by a lien on the real property at the taxable premises where the lodgings are located;
surcharge pertaining to any lodgings is secured by a lien on the real property at the taxable premises where the lodgings are located;
The governing body may provide for a civil penalty for any such failure in an amount of not more than 10 percent of the amount which was not remitted to the municipality but not less than $10.
The governing body may provide for a civil penalty for any such failure in an amount of not more than 10 percent not less than $10.h was not remitted to the municipality but 3.
3.
- *SB461_R4* – 10 – Sec.
- 80th Session (2019) – 10 – Act, being chapter 496, Statutes of Nevada 1997, at page 2378, is hereby amended to read as follows:
11.
Section 24 of the Tahoe-Douglas Visitor’s Authority Act, being chapter 496, Statutes of Nevada 1997, at page 2378, is hereby amended to read as follows:
A procedure for licensing each vendor and for refusing to license a vendor after an opportunity has been given to the vendor for a public hearing by the governing body concerning the issuance of the license;
A procedure for licensing each vendor and for refusing to license a vendor after an opportunity has been body concerning the issuance of the license;the governing 2.
2.
The times, place and method for the payment of the occupancy tax and tourism surcharge to the municipality, the account and other records to be maintained in connection therewith, a procedure for making refunds and resolving disputes relating to the occupancy tax [,] and tourism surcharge, including exemptions pertaining thereto, the preservation and destruction of records and their inspection and investigation, and, subject to the provisions of subsection of section 23 of this act, a procedure of liens and sales to satisfy such liens;
The times, place and method for the payment of the occupancy tax and tourism surcharge to the municipality, the account and other records to be maintained in connection therewith, a procedure for making refunds and resolving disputes relating to the occupancy tax [,] and tourism surcharge, including exemptions pertaining thereto, the preservation and destruction of records and their inspection and investigation, and, subject to the provisions of subsection 1 of section 23 of this act, a procedure of liens and sales to satisfy such liens;
Act, being chapter 496, Statutes of Nevada 1997, as amended byy chapter 496, Statutes of Nevada 1997, at page 2379, is hereby amended to read as follows:
13.
Section 26 of the Tahoe-Douglas Visitors’ Authority Act, being chapter 496, Statutes of Nevada 1997, as amended by chapter 496, Statutes of Nevada 1997, at page 2379, is hereby amended to read as follows:
Sec.
(a) Pay the principal of, interest on and any prior redemption premiums due in connection with any securities issued by the county pursuant to the Douglas County Lodgers Tax Law which were secured with the proceeds of the - *SB461_R4* – 11 – occupancy tax collected pursuant to the Douglas County Lodgers Tax Law.
(a) Pay the principal of, interest on and any prior redemption premiums due in connection with any securities issued by the county pursuant to the Douglas County Lodgers - 80th Session (2019) – 11 – occupancy tax collected pursuant to the Douglas County Lodgers Tax Law.
After allocation pursuant to subsections 1, 2 and 3 of the proceeds of the occupancy tax paid by vendors located in the Township, the remaining proceeds must be allocated as follows:
After allocation pursuant to subsections 1, 2 and 3 of the proceeds of the occupancy tax paid by vendors located in follows:ship, the remaining proceeds must be allocated as (a) Except as otherwise provided in paragraph (b), for each Fiscal Year beginning on or after July 1, 1999, 50 percent of those proceeds must be retained by the governing body for expenditure in any manner authorized for the expenditure of the proceeds of a tax imposed pursuant to the Douglas County Lodgers Tax Law and 50 percent of those proceeds must be remitted to the Authority.
(a) Except as otherwise provided in paragraph (b), for each Fiscal Year beginning on or after July 1, 1999, 50 percent of those proceeds must be retained by the governing body for expenditure in any manner authorized for the expenditure of the proceeds of a tax imposed pursuant to the Douglas County Lodgers Tax Law and 50 percent of those proceeds must be remitted to the Authority.
(b) Except as otherwise provided in paragraph (c), for each Fiscal Year beginning on or after July 1, 2000, the governing body shall revise the allocation required pursuant to this subsection in such a manner that the amount of those proceeds retained by the governing body is reduced, and the amount remitted to the Authority is increased, from the amounts for the prior fiscal year by not less than 2 percent proceeds allocated pursuant to this subsection, until the amount retained by the governing body for each fiscal year equals 35 percent of those proceeds and the amount remitted to the Authority for each fiscal year equals 65 percent of those proceeds.
(b) Except as otherwise provided in paragraph (c), for each Fiscal Year beginning on or after July 1, 2000, the governing body shall revise the allocation required pursuant to this subsection in such a manner that the amount of those proceeds retained by the governing body is reduced, and the amount remitted to the Authority is increased, from the amounts for the prior fiscal year by not less than 2 percent and not more than 5 percent of the total amount of the proceeds allocated pursuant to this subsection, until the amount retained by the governing body for each fiscal year equals 35 percent of those proceeds and the amount remitted to the Authority for each fiscal year equals 65 percent of those proceeds.
5.
- 80th Session (2019) – 12 – 5.
- *SB461_R4* – 12 – 6.
subsections 3 , [and] 4 and 5 must be used exclusively for:
The proceeds remitted to the Authority pursuant to subsections 3 , [and] 4 and 5 must be used exclusively for:
and (c) The payment of principal and interest on the act.cipal securities issued pursuant to section 29 of this Sec.
and (c) The payment of principal and interest on the municipal securities issued pursuant to section 29 of this act.
Sec.
H - *SB461_R4*
~~~~~ 19 - 80th Session (2019)
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Amendments

4 amendments

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Action History

  1. Approved by the Governor. Chapter 375.

  2. Enrolled and delivered to Governor.

  3. In Senate. Assembly Amendment Nos. 718, 888 and 994 concurred in. To enrollment.

  4. Taken from Chief Clerk's desk. Placed on General File. Read third time. Amended. (Amend. No. 994.) Dispensed with reprinting. Read third time. Passed, as amended. Title approved, as amended. (Yeas: 33, Nays: 8, Vacant: 1.) To printer. From printer. To reengrossment. Reengrossed. Fourth reprint. To Senate.

  5. Waiver granted effective: May 31, 2019.

  6. (Pursuant to Joint Standing Rule No. 14.3.4, no further action allowed.)

  7. Read third time. Amended. (Amend. No. 888.) Dispensed with reprinting. Read third time. Passed, as amended. Title approved, as amended. (Yeas: 33, Nays: 6, Excused: 2, Vacant: 1.) To printer. From printer. To reengrossment. Reengrossed. Third reprint. Action of passage reconsidered. Taken from General File. Placed on Chief Clerk's desk.

  8. From printer. To reengrossment. Reengrossed. Second reprint. Taken from General File. Placed on General File for next legislative day.

  9. From committee: Amend, and do pass as amended. Placed on Second Reading File. Read second time. Amended. (Amend. No. 718.) To printer.

  10. In Assembly. Read first time. Referred to Committee on Government Affairs. To committee.

  11. From printer. To engrossment. Engrossed. First reprint. Read third time. Passed, as amended. Title approved, as amended. (Yeas: 21, Nays: None.) To Assembly.

  12. From committee: Amend, and do pass as amended. Placed on Second Reading File. Read second time. Amended. (Amend. No. 436.) To printer.

  13. From printer. To committee.

  14. Read first time. Referred to Committee on Government Affairs. To printer.

Sponsors

  • Senate Committee on Government Affairs · Primary

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 66 not signed on

Sponsors (1)

  • Senate Committee on Government Affairs

Co-sponsors (0)

None.

Not signed on (66)

66 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

public-safety taxation transportation
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Frequently asked questions

What does SB 461 do?
AN ACT relating to taxation; imposing a surcharge on lodging within the Tahoe Township in Douglas County; authorizing the Tahoe-Douglas Visitor's Authority to take certain actions respecting the establishment and operation of a multiuse event and convention center; authorizing the Authority to issue certain municipal securities; and providing other matters properly relating thereto.
Who sponsors SB 461?
SB 461 is sponsored by Senate Committee on Government Affairs.
What is the current status of SB 461?
This bill has been enacted into law. Introduced March 25, 2019. Enacted.
Where can I track SB 461?
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