Nev. Rev. Stat. § 271A.010
Short title
This chapter shall be known as the Tourism Improvement District Law.
Nevada Revised Statutes Chapter 271A — Tourism Improvements
Nevada · statute · Nev. Rev. Stat. ch. 271A · 17 active provisions
Nev. Rev. Stat. § 271A.020
Definitions
As used in this chapter, except as otherwise provided in NRS 271A.030 to 271A.060, inclusive, and unless the context otherwise requires, the words and terms defined in NRS 271.035 to 271.253, inclusive, and 271A.030 to 271A.060, inclusive, have the meanings ascribed to them in those sections.
Nev. Rev. Stat. § 271A.030
“District” defined
“District” means a tourism improvement district created pursuant to NRS 271A.070.
Nev. Rev. Stat. § 271A.040
“Municipality” defined
“Municipality” means any county or city in this State.
Nev. Rev. Stat. § 271A.050
“Project” defined
“Project” means: 1. With respect to a county whose population is 700,000 or more: (a) An art project, as defined in NRS 271.037; (b) A tourism and entertainment project, as defined in NRS 271.234; or (c) A sports stadium which can be used for the home games of a Major League Baseball or National Football League team an…
Nev. Rev. Stat. § 271A.060
“Retailer” defined
“Retailer” has the meaning ascribed to it in NRS 374.060.
Nev. Rev. Stat. § 271A.070
Creation; acquisition, operation and ownership of projects located within districts; pledge of proceeds of certain taxes; boundaries; financing or reimbursement; exceptions
1. Except as otherwise provided in this section and NRS 271A.080, the governing body of a municipality may: (a) Create a tourism improvement district for the purposes of carrying out this chapter and revise the boundaries of the district by adopting an ordinance describing the boundaries of the district and generally d…
Nev. Rev. Stat. § 271A.080
Prerequisites for adoption of ordinance
The governing body of a municipality shall not adopt an ordinance pursuant to NRS 271A.070 unless: 1. If the ordinance: (a) Creates a district, the governing body has determined that no retailers will have maintained or will be maintaining a fixed place of business within the district on or within the 120 days immediat…
Nev. Rev. Stat. § 271A.090
Conclusiveness of determinations
Any determination, written finding or approval made pursuant to NRS 271A.080 is conclusive in the absence of fraud or gross abuse of discretion.
Nev. Rev. Stat. § 271A.100
Agreement with Department of Taxation regarding distribution of pledged amounts; frequency and duration of distributions
After the adoption of an ordinance creating a district in accordance with this chapter, the governing body of the municipality and the Department of Taxation shall enter into an agreement specifying the dates and procedure for distribution to the municipality of any money pledged pursuant to NRS 271A.070. The distribut…
Nev. Rev. Stat. § 271A.105
Annual report to Legislature by municipality; semiannual report to Legislature by Department of Taxation; exception
1. On or before September 1 of each year, the governing body of a municipality that creates a district before, on or after July 1, 2011, shall prepare and submit to the Director of the Legislative Counsel Bureau for submission to the Legislature, or to the Legislative Commission when the Legislature is not in regular s…
Nev. Rev. Stat. § 271A.110
Agreement with owner of property interest within district to defray cost of local governmental services during term of pledge: Contents; finding by governing body of municipality
1. The governing body of a municipality may, except as otherwise provided in subsection 2, enter into an agreement with one or more of the owners of any interest in property within a district, pursuant to which that owner would agree to make payments to the municipality or to another local government that provides serv…
Nev. Rev. Stat. § 271A.120
Issuance of special obligations; agreements to reimburse entities or persons for project costs; restrictions on financing and reimbursement; feasibility studies; default on special obligations or agreements; security for special obligations or agreements; automatic termination of special obligations
1. Except as otherwise provided in this section, if the governing body of a municipality adopts an ordinance pursuant to NRS 271A.070, the municipality may: (a) Issue, at one time or from time to time, bonds or notes as special obligations under the Local Government Securities Law to finance or refinance projects for t…
Nev. Rev. Stat. § 271A.125
Independent auditing of certain claims; additional restrictions on financing or reimbursement; information concerning retail facilities to be provided to Department of Taxation on request
1. The governing body of a municipality: (a) Shall require the review of each claim submitted pursuant to any contract or other agreement made with the governing body to provide any financing or reimbursement pursuant to NRS 271A.120, by an independent auditor. (b) Shall not: (1) With respect to any district created on…
Nev. Rev. Stat. § 271A.130
Competitive bidding not required; exceptions; applicability of provisions governing payment of prevailing wage for projects; duty of municipality to ensure compliance with subcontracting requirements
1. Except as otherwise provided in this section and NRS 271A.140 and notwithstanding any other law to the contrary, any contract or other agreement relating to or providing for the construction, improvement, repair, demolition, reconstruction, other acquisition, equipment, operation or maintenance of any project financ…
Nev. Rev. Stat. § 271A.140
Subcontracts: Duties of contractor or developer and municipality
1. Except as otherwise provided in subsection 4, a contractor or developer who enters into a contract to which the provisions of subsection 3 or 5 of NRS 271A.130 apply shall: (a) Advertise for at least 7 calendar days for bids on each subcontract for the performance of any portion of the contract; (b) At least 2 busin…
Nev. Rev. Stat. § 271A.150
Administration of district pursuant to economic development financing agreement approved by Office of Economic Development
1. Notwithstanding any provision of this chapter to the contrary, if the governing body submits to the Office of Economic Development an economic development financing proposal described in NRS 360.989 and the Office approves the proposal and an economic development financing agreement pursuant to NRS 360.990, any dist…