Optional tax on revenues from rental of transient lodging: Use of proceeds of tax imposed within boundaries of transportation district.
Nev. Rev. Stat. § 244.33514
in effectIn a transportation district in which a tax has been imposed pursuant to paragraph (b) of subsection 1 of NRS 244.3351, the proceeds of the tax and any applicable penalty or interest must be retained by the county and used to pay the cost of:
1. Projects related to the construction and maintenance of sidewalks, streets, avenues, boulevards, highways and other public rights-of-way used primarily for vehicular traffic, including, without limitation, overpass projects, street projects and underpass projects, as defined in NRS 244A.037 , 244A.053 and 244A.055 , within the boundaries of the district or within such a distance outside those boundaries as is stated in the ordinance imposing the tax, if the governing body finds that such projects outside the boundaries of the district will facilitate transportation within the district;
2. Payment of principal and interest on notes, bonds or other obligations issued by the county to fund projects described in subsection 1; or
3. Any combination of those uses.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-244.htmlFetched: 10/4/2026