CAPITAL PROJECTS SURCHARGE

Reno Administrative Code tit. 2, ch. 2.10, art. IV

in effect

Reno Administrative Code § 2.10.400 Purpose.

Sec. 2.10.400. - Purpose. There shall be and hereby is created a downtown capital projects surcharge district, pursuant to AB 376 enacted by the Nevada Legislature in 2011, for the purpose of imposing a $2.00 surcharge on the per night charge for the rental of hotel rooms within the district. The revenue collected shall be used by the city to pay the cost of improving and maintaining publicly owned facilities for tourism and entertainment in the district or within one mile outside the boundaries of the district, except for a minor league baseball stadium project as defined in NRS 244A.0344. (Ord. No. 6195, § 1, 7-13-11)

Reno Administrative Code § 2.10.410 Boundaries.

Sec. 2.10.410. - Boundaries. The boundaries of the district shall be the exterior boundary of a portion of the City of Reno, Washoe County, Nevada, more particularly described as all those lots, blocks, parcels and rights-of-way bounded by the following named streets: Beginning the intersection of West Fourth Street with Ralston Street; thence easterly along West Fourth Street to its intersection with North Arlington Avenue; thence northerly along North Arlington Avenue to its intersection with West Fifth Street; thence easterly along West Fifth Street to its intersection with West Street: thence northerly along West Street to its intersection with Elm Street; thence easterly along Elm Street to its intersection with North Sierra Street; thence northerly along North Sierra Street to Maple Street; thence easterly along Maple Street to its intersection with North Virginia Street; thence northerly along North Virginia Street to its intersection with East Eighth Street; thence easterly along East Eighth Street to its intersection with North Center Street; Thence southerly along North Center Street to its intersection with West Seventh Street; thence westerly along West Seventh Street to its intersection with an unnamed alley lying equidistant between North Virginia and North Center Streets; thence southerly along said alley to its intersection with East Sixth Street; thence easterly along East Sixth Street to its intersection with North Center Street; thence southerly along North Center Street to its intersection with East Fifth Street; thence easterly along East Fifth Street to its intersection with Lake Street; thence southerly along Lake Street to its intersection with East Fourth Street; thence easterly along East Fourth Street to its intersection with Evans Avenue; thence southerly along Evans Avenue and its prolongation across the railroad right-of-way to its intersection with East Second Street; thence easterly along East Second Street to Museum Way; thence southerly along Museum Way and its prolongation across the Truckee River to its intersection with Mill Street; Thence westerly along Mill Street to its intersection with South Center Street; thence southerly along South Center Street to its intersection with Stewart Street: thence westerly along Stewart Street to its intersection with South Virginia Street; thence northerly along South Virginia Street to that certain property line common to Assessor's Parcel Numbers 011-183-13 and 011-183-16; thence along said property line westerly to South Sierra Street; thence northerly along South Sierra Street to its intersection with Court Street; thence westerly along Court Street to its intersection with Rainbow Street; thence northerly along Rainbow Street to its intersection with Island Avenue; thence westerly along Island Avenue to its intersection with Arlington Avenue; thence northerly along Arlington Avenue to its intersection with West First Street; thence easterly along West First Street to its intersection with Roff Way; thence northerly along Roff Way to its intersection with West Second Street; thence westerly along West Second Street to its intersection with Ralston Street; thence northerly along Ralston Street to its intersection with West Fourth Street; the point of beginning, and Beginning at the southwest corner of West Fourth Street with Vine Street; thence northerly along Vine Street to its intersection with West Fifth Street; thence along West Fifth Street to its intersection with Washington Street; thence south along Washington Street to its intersection with West Fourth Street; thence along West Fourth Street to its intersection with Vine Street to the point of beginning. (Ord. No. 6195, § 1, 7-13-11)

Reno Administrative Code § 2.10.420 Surcharge.

Sec. 2.10.420. - Surcharge. (a) Definitions. Except as otherwise provided below, all terms used in this article shall have the meanings attributed to them by Reno Municipal Code Sec. 2.10.200(c), entitled "Definitions," which section is incorporated herein by reference. (1) Operator means the person who is the proprietor of transient lodging that holds a nonrestricted gaming license within the district defined by section 2.10.410, whether in the capacity of owner, lessee, sub-lessee, mortgagee, licensee, realtor, real estate agency renting transient lodging, on-line discount booking agency, exchange company or any other capacity. Where the operator performs his or her functions through a managing agent of any type or character other than an employee, the managing agency shall also be deemed an operator for the purposes of this chapter and shall have the same duties and liabilities as his or her principal. Compliance with the provisions of this chapter by either the principal or the managing agent shall, however, be considered to be compliance by both. (b) Amount of surcharge. There is fixed and imposed a surcharge on each operator of transient lodging in the amount of $2.00 on the per night charge derived by each operator from the renting of transient lodging within the district. The surcharge shall not be applied for any time during which the transient lodging is provided to an occupant free of charge. (Ord. No. 6195, § 1, 7-13-11)

Reno Administrative Code § 2.10.430 Collection by operator.

Sec. 2.10.430. - Collection by operator. (a) The surcharge imposed by this article shall be collected from the occupant by the operator as a flat rate for each occupied room (except transient lodging provided to an occupant free of charge). The operator shall display the amount of the surcharge separately from the amount of the rental of the room on the guest registration card of other proof of registration. No transient lodging tax shall be due or imposed on the surcharge imposed by this article. (b) The operator is liable for the surcharge whether or not it is actually collected from the occupant. (Ord. No. 6195, § 1, 7-13-11)

Reno Administrative Code § 2.10.440 Notice to guest.

Sec. 2.10.440. - Notice to guest. Each operator shall prominently display in each room or suite or, at the operator's option, in a lobby at or in the immediate vicinity of the registration desk for the business a sign, disclosing the existence and rate of the surcharge to be collected from the occupants. (Ord. No. 6195, § 1, 7-13-11)

Reno Administrative Code § 2.10.450 Payment of the surcharge.

Sec. 2.10.450. - Payment of the surcharge. (a) The authority, as defined in RMC 2.10.200(c)C1) is hereby designated, authorized and directed to collect the proceeds of the surcharge as imposed by this article and in accordance with rules and regulations promulgated by the authority. (b) The authority shall collect and pay over to the city on a timely basis such proceeds as authorized by this article. The authority shall provide six months written notice of its desire to terminate the collection authorized by this action. (c) The authority shall pay the surcharge collected over to the city on a monthly basis together with an accounting of all money received and accounts delinquent. (Ord. No. 6195, § 1, 7-13-11)

Reno Administrative Code § 2.10.460 Fund established.

Sec. 2.10.460. - Fund established. There is hereby established the capital projects surcharge fund into which shall be paid the proceeds from the surcharge imposed by this article. The money paid into this fund shall be accounted for separately. (Ord. No. 6195, § 1, 7-13-11)

Reno Administrative Code § 2.10.470 Revenue uses.

Sec. 2.10.470. - Revenue uses. (a) The proceeds of the surcharge imposed by this article must be used to pay the cost of improving and maintaining publicly owned facilities for tourism and entertainment in the district or within one mile outside the boundaries of the district. except for a minor league baseball stadium project as defined in NRS 244A.0344. The proceeds of the surcharge must not be transferred to any other fund or account or used for any other purpose. (b) The use of the proceeds of the surcharge imposed by this article must be approved by a two-thirds majority vote of the city council. (Ord. No. 6195, § 1, 7-13-11)

Source: City of Reno, Nevada, Administrative Code, City Charter and Annexation and Land Development Code (Municode Library, library.municode.com)URL: https://library.municode.com/nv/reno/codes/administrative_code?nodeId=PT2READCO_TIT2AD_CH2.10FI_ARTIVCAPRSUFetched: 11/1/2026