A. Except as otherwise provided herein, the board of commissioners may use the revenue received from the provisions of this chapter to plan, construct, finance, maintain, operate, repair, equip, furnish, improve and manage recreational facilities related to tourism. Revenue not used for these purposes shall be allocated to the county room tax board for the uses specified in subsection B2 of this section.
B. All revenue derived from the one percent (1%) tax on gross receipts of the rental of lodging in Lyon County set forth in subsection 4.02.03B of this chapter, for the promotion of tourism, shall be divided, distributed and used as follows:
1. Three-eighths (3/8) of all proceeds shall be remitted to the state department of taxation for deposit in the fund for promotion of tourism.
2. Five-eighths (5/8) of all proceeds shall be deposited with the Lyon County room tax board to be used to advertise the county's tourist attractions, events and facilities. The advertising is restricted to the following types of media: television, radio, newspaper, magazine, internet, or brochures. (Ord. 547, 3-17-2011)