1. The money received from any tax imposed pursuant to NRS 377D.100 and any applicable penalty or interest must be retained by the county, or remitted to a city or school district in the county, and must only be used to pay the cost of:
(a) One or more programs of early childhood education operated by the county school district or any public school in the county school district;
(b) One or more programs of adult education operated by the county school district or any public school in the county school district;
(c) One or more programs to reduce truancy;
(d) One or more programs to reduce homelessness;
(e) The development or redevelopment of affordable housing or ensuring the availability or affordability of housing, including, without limitation, any infrastructure or services to support the development or redevelopment of affordable housing;
(f) Incentives for the recruitment or retention of licensed teachers for high-vacancy schools in the county school district; and
(g) One or more joint labor-management programs of workforce training in the hospitality industry.
2. If a public school ceases to be a high-vacancy school, the county school district in which the public school is located:
(a) May continue to use the money received by the county school district from any tax imposed pursuant to NRS 377D.100 to pay incentives to licensed teachers at the public school pursuant to paragraph (f) of subsection 1 for the remainder of the school year in which the public school ceased to be a high-vacancy school; and
(b) Shall not use the money received by the county school district from any tax imposed pursuant to NRS 377D.100 to pay incentives to licensed teachers at the public school pursuant to paragraph (f) of subsection 1 for any subsequent school year unless the public school newly qualifies as a high-vacancy school.
3. A county that receives money from a tax imposed pursuant to NRS 377D.100, and any city or school district to which the money is remitted, must account separately for all such money. On or before November 1 of each year, each such county, city or school district shall prepare a report detailing how all money received from a tax imposed pursuant to NRS 377D.100 was spent during the immediately preceding fiscal year and submit the report to the Director of the Legislative Counsel Bureau for transmission to the next session of the Legislature, if the report is submitted in an even-numbered year, or to the Legislative Commission, if the report is submitted in an odd-numbered year.
4. As used in this section, "high-vacancy school" means a public school, other than a charter school, in which 10 percent or more of the classroom teacher positions at the public school are:
(a) Vacant for 20 consecutive days or more; or
(b) Filled by a substitute teacher for 20 consecutive days or more in the same classroom or assignment.
(Added to NRS by 2019, 3263)
Structure Nevada Revised Statutes