NRS354.59803. Reporting of expenditures of local government for lobbying activities: Requirements; filing with Department of Taxation.

      1.  In each year in which the Legislature convenes, a local government which expends more than $6,000 on activities designed to influence the passage or defeat of any legislation shall file with the Department of Taxation within 30 days after the close of the legislative session a report supplemental to its final budget which includes separate items for expenses relating to that activity, including, without limitation:

      (a) Transportation.

      (b) The amount of money spent on:

             (1) The lodging and meals of its officers, lobbyists and employees;

             (2) The salary or wages paid to its officers and employees; and

             (3) Compensation paid to any lobbyists, to the extent that such information does not duplicate the information required pursuant to subparagraphs (1) and (2).

      (c) The amount of money spent on entertainment, gifts or other expenses which are required to be reported pursuant to chapter 218H of NRS.

      (d) The amount of money spent in Carson City on supplies, equipment and facilities and other personnel and services needed to support the activity.

      (e) An identification of the fund, account or other source against which the expenses were charged.

      2.  The local government shall make a copy of the supplemental report available for inspection within 30 days after the close of the legislative session.

      (Added to NRS by 1985, 1518; A 2001, 2477)