42-6108.01. Tax on hotels
A. The qualified electors residing in a county having a population of less than two million but more than five hundred thousand persons, by majority vote at an election held in the county, may levy and, if levied, the department of revenue shall collect a tax on the gross proceeds of sales or gross income from the business of every person engaging or continuing in a business taxed under chapter 5 of this title and classified under section 42-5070 or 42-5076 within the county. A tax under this section:
1. Is in addition to taxes imposed by chapter 5 of this title and section 42-6108 and any tax imposed by a city or town in the county.
2. Applies in both incorporated and unincorporated areas of the county.
B. If levied, the tax shall be levied under this section beginning on the first day of the first month beginning ninety days after the election to levy the tax. The tax shall be in effect for thirty years. The tax may be extended by majority vote of the qualified electors residing in the county at an election held in the county for a period of not more than ten years.
C. The rate of the tax is one per cent of the tax base prescribed by section 42-5070 or 42-5076.
D. Each month the state treasurer shall credit the net revenues collected pursuant to this section to the tourism fund established by section 41-2306.
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