1.  In any county in which a tax for promotion of tourism has been imposed, the board shall by resolution create a county fair and recreation board pursuant to chapter 244A of NRS if one has not already been created under that chapter.

2.  The county fair and recreation board shall appropriate money in the county fund for promotion of tourism to promote tourism in the county.

3.  The county fair and recreation board may draw money out of the county fund for promotion of tourism only for the purpose of promoting tourism.