A. There is hereby fixed and imposed a license tax on every person operating, conducting or engaging in a rental business within the city of Yerington, on the gross receipts received or derived from such rental at a rate of ten percent (10%).
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 or lodging business within the city, 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 the one percent (1%) tax shall be deposited with the Lyon County room tax board, to be used to advertise the resources of the county related to tourism as found in Lyon County code 4.02, transient lodging tax. (Ord. 11-04, 4-11-2011; amd. Ord. 2023-04, 11-13-2023)