Nye County treasurer moves to collect late room‑tax penalties after focused audit

Pahrump, Nev. — Nye County officials on Sept. 3 agreed to pursue collection of penalties and interest identified in a focused audit of transient lodging (room) tax reporting after the county treasurer told commissioners she has strengthened tracking and communications.

The board action: Commissioners directed staff to implement corrective steps identified by the focused audit and to pursue collections “as penalties and interest will allow,” then approved the recommendation on a 4‑0 vote with one abstention during the meeting.

What the treasurer said: Raelynn Powers, Nye County treasurer, told the board she and staff “revamped” data worksheets and created a separate penalty worksheet that “is used to track, assess, and collect the penalties to include any communications related to the penalties with each of the establishments.” She said staff updated online forms, scanned and archived all receipts entered at the treasurer’s office, and added the towns to penalty email notifications so communities that receive shared revenue see related communications.

“The penalty worksheet is used to track, assess, and collect the penalties,” Powers said, adding that additional training is in progress and responsibilities will be shared across deputies instead of falling to a single person.

Audit findings and scope: The focused audit identified a series of late or unassessed penalty charges on revenues from rental of transient lodging for prior reporting periods and estimated unpaid amounts for the county and towns. The audit and related staff review generated a list of accounts and payments that county staff say can still be pursued subject to statutory time limits.

Public reaction and calls for more review: Several members of the public asked the board for a broader forensic audit of room‑tax collections. Speaker Beth Borysiewicz said she “demand[s] a forensic audit of all the room taxes” and asked for detailed accounting of how town and fairground funds were spent. The county’s legal and financial staff said the focused audit produced actionable findings and that the county could either pursue collections itself or, if necessary, the state or towns could pursue separate legal remedies.

Board direction and legal limits: Commissioners asked staff to implement the corrective actions already described by the treasurer and to take steps to collect penalties and interest where state law and the county’s ordinances permit. At least one commissioner said the county had no absolute duty to recoup money on behalf of towns but that the county could act as the collection vehicle for amounts due; elected officials discussed that the state and towns may also have standing to pursue older liabilities depending on statutory time limits.

Outcome and next steps: The board’s vote directs staff to collect allowable penalties, amend county and town codes where needed to tighten procedures, and continue to make documentation available to towns. The treasurer said the department has already spent staff time improving forms and processes; representatives said they will forward any outstanding paperwork to towns and continue training for deputies.

Ending: The action is procedural: it seeks to close a compliance gap identified in a focused audit by improving treasurer procedures and seeking recoveries where permitted, while some members of the public continue to press for a separate forensic audit and for clearer town‑level accounting of room‑tax expenditures.