Nevada Code § 268.7987

Surcharge for rental of room in hotel other than 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 , there is hereby imposed a
surcharge of $2 on the per night charge for the rental of a room in a hotel in
the district other than a hotel 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
by 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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