The City Council shall use the proceeds of the Transient Lodging Tax provided by this chapter for the following use, uses, purpose or purposes, or any one or more thereof, at such times, in such amounts and in such manner as they shall determine, from time to time:
A. Recreation Fund Tax On Transient Lodging:
1. Operating and maintaining recreation facilities under the jurisdiction of the City Council.
2. Improving, extending and bettering such recreation facilities.
3. Constructing, purchasing or otherwise acquiring such recreation facilities.
4. Whenever any recreation facility is affected by or will be affected by any flood control project being constructed or to be constructed under the provisions of any Federal law if the City Council finds that such flood control project will improve, better and protect such recreation facility, the City Council shall have the power and authority to give assurances to and perform any other acts required by and satisfactory to the Secretary of the Army that the location and cooperation required for such flood control project by such Federal law will be furnished by the City to the extent that the City Council shall determine.
5. To establish, construct, purchase, lease, rent, acquire by gift, grant, bequest, devise, or otherwise acquire, reconstruct, improve, extend, better, alter, repair, equip, furnish, regulate, maintain, operate and manage recreation facilities within or without the City, including personal property, real property, lands, improvements and fixtures thereof, 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.
6. To accept contributions, grants or other financial assistance from the Federal government or any agency or instrumentality thereof, corporate or otherwise, the State of Nevada or any of its political subdivisions, or from any other source, for or in aid of any recreation facility within the area of operation of the City Council, and to comply with such conditions, trust indentures, leases or agreements as may be necessary, convenient or desirable.
7. To use such funds to pay the necessary expense of imposition, collection and expenditure of this Transient Lodging Tax and the proceeds thereof.
8. To use such proceeds to repay any loans, debts or bonded indebtedness that the City Council may incur in connection with such recreation facilities, and that in that connection to pledge this Transient Lodging Tax and the proceeds thereof as security for the repayment of any such loans, debts, obligations secured by bond, bonds, and other indebtedness which may be incurred in connection with such recreation facilities.
9. For marketing and/or promotion of transportation services serving the City.
B. Elko Convention And Visitors Authority On Transient Lodging Tax Fund: To pay the proceeds thereof to the Elko Convention and Visitors Authority, to be used by it for any lawful purposes, as it shall determine in carrying out its powers under Nevada Revised Statutes chapter 227, as may be amended from time to time.
C. Promotion of Tourism on Transient Lodging Tax Fund:
1. Three-eighths (3/8) of all proceeds of the tax must be paid to the Department of Taxation for deposit with the State Treasurer for credit to the fund for the promotion of tourism.
2. Five-eighths (5/8) of all proceeds of the tax must be deposited with the Elko County Recreation Board created pursuant to Nevada Revised Statutes sections 244A.597 and 244A.599 to be used to advertise the resources of the County related to tourism, including available accommodations, transportation, entertainment, natural resources and climate, and to promote special events related thereto.
D. Western Folklife Center On Transient Lodging Tax Fund: To donate the proceeds thereof to the Western Folklife Center, a Utah corporation licensed to do business in the State of Nevada, to be used by it to help operate and finance cultural and educational activities within the City relating to the events and activities which said corporation engages in within the City.
E. Agricultural District 4 On Transient Lodging Tax Fund: To donate the proceeds thereof to the Agricultural District 4 to be used by it for any lawful purposes as it shall determine in carrying out its powers pursuant to applicable Nevada Revised Statutes provisions.
F. Marketing/Tourism Promotion On Transient Lodging Tax Fund:
1. To use for marketing and destination development efforts to increase business and leisure travel to Elko on a state, regional, national and international level. The Elko Convention and Visitors Authority will determine the appropriate marketing campaigns, sponsorships, packages and programs to be funded by this tax.
2. This tax may be used for administration or overhead related to marketing of Elko Convention and Visitors Authority facilities and tourism to the area for the Elko Convention and Visitors Authority.
3. The City will exercise reasonable efforts to provide, on a monthly basis, summary reports of the confidential room occupancy reports to the Elko Convention and Visitors Authority and the City Council as a tool to monitor the success of the marketing efforts funded by this tax.
G. Effective the month following the passage of this ordinance two and one quarter percent (2¼%) Transient Tax shall be paid to the Elko Convention and Visitors Authority on the condition that it creates a separate Facility Fund to account for all collections and expenditures. One and one-half percent (1½%) of the two and one quarter percent (2¼%) will be reserved for the Conference Center debt balloon payment due in March, 2026. Effective April 1, 2026 the Transient Lodging Tax paid to the Elko Convention and Visitors Authority Facility Fund will revert back to three fourths of a percent (.75%). No portion may be used for salaries or benefits.
H. Beginning April 1, 2026 and ending December 31, 2032 one and one-half percent (1½%) Transient Tax shall be paid to the Elko Convention and Visitors Authority Capital Improvement Fund. No portion may be used for salaries or benefits.
I. Beginning the month following the passage of this ordinance, one-half of one percent (.5%) of the ECVA marketing fund will go to the ECVA facility fund resulting in a total of one and one quarter of a percent (1.25%) of Transient Lodging Tax allocated to the ECVA Marketing Fund. No portion may be used for salaries or benefits.
J. Beginning August 1, 2022 one and one quarter of a percent (1.25%) shall be retained in the Recreation Fund and designated for Air Alliance Airline Revenue Guarantee Program(s). (Ord. 828, 5-8-2018, eff. 7-1-2018; amd. Ord. 858, 4-13-2021; Ord. 875, 1-24-2023)