Purpose.
Las Vegas Municipal Code § 4.20.010
in effect4.20.010 - Purpose.
(A) The taxes imposed by Sections 4.20.030 and 4.20.080 are for the purpose of constructing and supporting convention halls and related facilities by the Las Vegas Convention and Visitors Authority for the benefit of the City and its residents and for the fulfillment of statutory requirements of NRS 244A.645 and any agreements of the City with the Las Vegas Convention and Visitors Authority and other government entities in Clark County, Nevada, in pursuance thereof concerning the pledge or commitment of these taxes.
(B) The taxes imposed by Section 4.20.035 are for the purposes of supporting the State fund for the promotion of tourism; advertising the resources of the City which are related to tourism, including available accommodations, transportation, entertainment, natural resources and climate, and to promote special events which are related thereto; and supporting capital projects of the Clark County School District.
(Ord. No. 6815, § 10, 8-17-22; Ord. 5010 § 1, 1997: Ord. 3722 § 2, 1993: Ord. 3052 § 2, 1983: Ord. 2247 § 2 (part), 1981: prior code § 5-2-1)
Source: City of Las Vegas, Municipal Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/nv/las_vegas/codes/code_of_ordinances?nodeId=TIT4REFI_CH4.20COAUROTAGATA_4.20.010PUFetched: 10/28/2026