§ 5.48.030. Transient lodging tax—Imposition and rate.

A.

There is hereby fixed and imposed a transient lodging tax in the amount of one percent of the gross receipts from the rental of transient lodging within the city upon all licensees. This transient lodging tax is in addition to any license, fee or charge fixed or imposed by any other provision of the Fallon Municipal Code. The transient lodging tax imposed by this Subsection shall be distributed as follows:

1.

Three-eighths shall be paid to the department of taxation for deposit with the state treasurer for credit to the fund for the promotion of tourism; and

2.

Five-eighths shall be deposited with the city council to be used to advertise the resources of the city related to tourism, including available accommodations, transportation, entertainment, natural resources and climate, and to promote special events related thereto.

B.

In addition to the transient lodging tax imposed by Subsection A, there is hereby fixed and imposed a transient lodging tax in the amount of eight percent of the gross receipts from the rental of transient lodging within the city upon all licensees. This transient lodging tax is in addition to any license, fee or charge fixed or imposed by any other provision of the Fallon Municipal Code. The transient lodging tax imposed by this Subsection shall be used for the purposes set forth in NRS 268.095(1)(d).

(Ord. No. 757, 7-5-2017)