A. There is hereby fixed and imposed a license tax on every person operating, conducting or engaging in a rental business within the county (outside and beyond the limits of the incorporated cities that impose their own transient lodging tax within the county), on the gross receipts received or derived from such rental at a rate of five percent (5%).
B. In addition to the tax imposed and set forth in subsection A of this section, there is fixed and imposed a tax on every licensee operating, conducting or engaging in a rental of lodging business within the county (outside and beyond the limits of any incorporated cities that impose their own transient lodging tax within the county), at the rate of one percent (1%) of the gross income received or derived for lodging or room rentals from such endeavors, business, or enterprise. Three-eighths (3/8) of the proceeds of said tax shall be paid to the department of taxation, state of Nevada, for the fund for the promotion of tourism established in chapter 231 of the Nevada Revised Statutes; the remaining five-eighths (5/8) of all proceeds of the tax shall be deposited with the county room tax board created pursuant to Nevada Revised Statutes 244A.597 and 244A.598, to be used to advertise the resources of the county related to tourism, including, but not limited to, available accommodations, transportation, entertainment, natural resources, climate and to promote special events. The advertising is restricted to the following types of media: television, radio, newspaper, magazine, internet, or brochures. (Ord. 547, 3-17-2011)