Nevada Code § 268.7985

Additional surcharge for rental of room in hotel holding nonrestricted gaming license; collection, deposit and use of proceeds
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1. In a city in which a district is
created and a surcharge is imposed pursuant to NRS 268.798 , in addition to the surcharge
imposed pursuant to that section, there is hereby imposed a surcharge of $1 on
the per night charge for the rental of a room in a hotel in the district that
holds a nonrestricted gaming license. The surcharge must not be applied for any
time during which the room is provided to a guest free of charge.
2. The proceeds of the surcharge imposed
pursuant to this section must be collected by the county fair and recreation
board created by NRS 244A.601 in
accordance with the provisions of NRS
244A.920 . The money must be deposited in the account created pursuant to NRS 244A.920 and used only for the
purposes set forth in that section.
3. The proceeds of the surcharge and any
interest or income earned on such money may not be used for the purposes of
promoting or marketing professional bowling.
4. As used in this section, hotel has the
meaning ascribed to it in NRS 244A.900 .

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