[Rev. 11/21/2013 11:07:44
AM--2013]
CHAPTER 368A - TAX ON LIVE ENTERTAINMENT
GENERAL PROVISIONS
NRS 368A.010 Definitions.
NRS 368A.020 “Admission
charge” defined.
NRS 368A.030 “Board”
defined.
NRS 368A.040 “Business”
defined.
NRS 368A.050 “Business
entity” defined.
NRS 368A.053 “Casual
assemblage” defined.
NRS 368A.055 “Commission”
defined.
NRS 368A.060 “Facility”
defined.
NRS 368A.070 “Game”
defined.
NRS 368A.080 “Licensed
gaming establishment” defined.
NRS 368A.090 “Live
entertainment” defined.
NRS 368A.097 “Shopping
mall” defined.
NRS 368A.100 “Slot
machine” defined.
NRS 368A.110 “Taxpayer”
defined.
NRS 368A.115 “Trade
show” defined.
NRS 368A.120 Natural
persons who are deemed to be business entities.
ADMINISTRATION
NRS 368A.140 Duties
of Board, Commission and Department; applicability of chapters 360 and 463
of NRS.
NRS 368A.150 Establishment
of amount of tax liability when Board or Department determines that taxpayer is
acting with intent to defraud State or to evade payment of tax.
NRS 368A.160 Maintenance
and availability of records for determining liability of taxpayer; liability to
taxpayer of lessee, assignee or transferee of certain premises; penalty.
NRS 368A.170 Examination
of records by Board or Department; payment of expenses of Board or Department
for examination of records outside State.
NRS 368A.180 Confidentiality
of records and files of Board and Department.
IMPOSITION AND COLLECTION
NRS 368A.200 Imposition
and amount of tax; liability and reimbursement for payment; ticket for live
entertainment must indicate whether tax is included in price of ticket;
exemptions from tax.
NRS 368A.220 Filing
of reports and payment of tax; deposit of amounts received in State General
Fund.
NRS 368A.230 Extension
of time for payment; payment of interest during period of extension.
NRS 368A.240 Credit
for amount of tax paid on account of certain charges taxpayer is unable to
collect; violations.
OVERPAYMENTS AND REFUNDS
NRS 368A.250 Certification
of excess amount collected; credit and refund.
NRS 368A.260 Limitations
on claims for refund or credit; form and contents of claim; failure to file
claim constitutes waiver; service of notice of rejection of claim.
NRS 368A.270 Interest
on overpayments; disallowance of interest.
NRS 368A.280 Injunction
or other process to prevent collection of tax prohibited; filing of claim is
condition precedent to maintaining action for refund.
NRS 368A.290 Action
for refund: Period for commencement; venue; waiver.
NRS 368A.300 Rights
of claimant upon failure of Board or Department to mail notice of action on
claim; allocation of judgment for claimant.
NRS 368A.310 Allowance
of interest in judgment for amount illegally collected.
NRS 368A.320 Standing
to recover.
NRS 368A.330 Action
for recovery of erroneous refund: Jurisdiction; venue; prosecution.
NRS 368A.340 Cancellation
of illegal determination.
MISCELLANEOUS PROVISIONS
NRS 368A.350 Prohibited
acts; penalty.
NRS 368A.360 Revocation
of gaming license for failure to report, pay or truthfully account for tax.
NRS 368A.370 Remedies
of State are cumulative.
_________
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GENERAL PROVISIONS
NRS 368A.010 Definitions. As
used in this chapter, unless the context otherwise requires, the words and
terms defined in NRS 368A.020 to 368A.115, inclusive, have the meanings ascribed to
them in those sections.
(Added to NRS by 2003,
20th Special Session, 146; A 2005, 2480; 2005,
22nd Special Session, 140)
NRS 368A.020 “Admission charge” defined. “Admission
charge” means the total amount, expressed in terms of money, of consideration
paid for the right or privilege to have access to a facility where live
entertainment is provided. The term includes, without limitation, an
entertainment fee, a cover charge, a table reservation fee, or a required minimum
purchase of food, refreshments or merchandise.
(Added to NRS by 2003,
20th Special Session, 146; A 2005, 2481)
NRS 368A.030 “Board” defined. “Board”
means the State Gaming Control Board.
(Added to NRS by 2003,
20th Special Session, 146)
NRS 368A.040 “Business” defined. “Business”
means any activity engaged in or caused to be engaged in by a business entity
with the object of gain, benefit or advantage, either direct or indirect, to
any person or governmental entity.
(Added to NRS by 2003,
20th Special Session, 146)
NRS 368A.050 “Business entity” defined.
1. “Business entity” includes:
(a) A corporation, partnership, proprietorship,
limited-liability company, business association, joint venture,
limited-liability partnership, business trust and their equivalents organized
under the laws of this State or another jurisdiction and any other type of
entity that engages in business.
(b) A natural person engaging in a business if
that person is deemed to be a business entity pursuant to NRS 368A.120.
2. The term does not include a
governmental entity.
(Added to NRS by 2003,
20th Special Session, 146)
NRS 368A.053 “Casual assemblage” defined. “Casual
assemblage” includes, without limitation:
1. Participants in conventions, business
meetings or tournaments governed by chapter 463
of NRS, and their guests; or
2. Persons celebrating a friend’s or
family member’s wedding, birthday, anniversary, graduation, religious ceremony
or similar occasion that is generally recognized as customary for celebration.
(Added to NRS by 2005, 2480)
NRS 368A.055 “Commission” defined. “Commission”
means the Nevada Gaming Commission.
(Added to NRS by 2005,
22nd Special Session, 140)
NRS 368A.060 “Facility” defined.
1. “Facility” means:
(a) Any area or premises where live entertainment
is provided and for which consideration is collected for the right or privilege
of entering that area or those premises if the live entertainment is provided
at:
(1) An establishment that is not a
licensed gaming establishment; or
(2) A licensed gaming establishment that
is licensed for less than 51 slot machines, less than 6 games, or any
combination of slot machines and games within those respective limits.
(b) Any area or premises where live entertainment
is provided if the live entertainment is provided at any other licensed gaming
establishment.
2. “Facility” encompasses, if live
entertainment is provided at a licensed gaming establishment that is licensed
for:
(a) Less than 51 slot machines, less than 6
games, or any combination of slot machines and games within those respective
limits, any area or premises where the live entertainment is provided and for
which consideration is collected, from one or more patrons, for the right or privilege
of entering that area or those premises, even if additional consideration is
collected for the right or privilege of entering a smaller venue within that
area or those premises; or
(b) At least 51 slot machines or at least 6
games, any designated area on the premises of the licensed gaming establishment
within which the live entertainment is provided.
(Added to NRS by 2003,
20th Special Session, 147; A 2005, 2481)
NRS 368A.070 “Game” defined. “Game”
has the meaning ascribed to it in NRS
463.0152.
(Added to NRS by 2003,
20th Special Session, 147)
NRS 368A.080 “Licensed gaming establishment” defined. “Licensed gaming establishment” has the
meaning ascribed to it in NRS 463.0169.
(Added to NRS by 2003,
20th Special Session, 147)
NRS 368A.090 “Live entertainment” defined.
1. “Live entertainment” means any activity
provided for pleasure, enjoyment, recreation, relaxation, diversion or other
similar purpose by a person or persons who are physically present when
providing that activity to a patron or group of patrons who are physically
present.
2. The term:
(a) Includes, without limitation, any one or more
of the following activities:
(1) Music or vocals provided by one or
more professional or amateur musicians or vocalists;
(2) Dancing performed by one or more
professional or amateur dancers or performers;
(3) Acting or drama provided by one or
more professional or amateur actors or players;
(4) Acrobatics or stunts provided by one
or more professional or amateur acrobats, performers or stunt persons;
(5) Animal stunts or performances induced
by one or more animal handlers or trainers, except as otherwise provided in
subparagraph (7) of paragraph (b);
(6) Athletic or sporting contests, events
or exhibitions provided by one or more professional or amateur athletes,
sportsmen or sportswomen;
(7) Comedy or magic provided by one or
more professional or amateur comedians, magicians, illusionists, entertainers
or performers;
(8) A show or production involving any
combination of the activities described in subparagraphs (1) to (7), inclusive;
and
(9) A performance involving one or more of
the activities described in this paragraph by a disc jockey who presents
recorded music. For the purposes of this subparagraph, a disc jockey shall not
be deemed to have engaged in a performance involving one or more of the
activities described in this paragraph if the disc jockey generally limits his
or her interaction with patrons to introducing the recorded music, making
announcements of general interest to patrons, and explaining, encouraging or
directing participatory activities between patrons.
(b) Excludes, without limitation, any one or more
of the following activities:
(1) Instrumental or vocal music, which may
or may not be supplemented with commentary by the musicians, in a restaurant,
lounge or similar area if such music does not routinely rise to the volume that
interferes with casual conversation and if such music would not generally cause
patrons to watch as well as listen;
(2) Occasional performances by employees
whose primary job function is that of preparing, selling or serving food, refreshments
or beverages to patrons, if such performances are not advertised as
entertainment to the public;
(3) Performances by performers of any type
if the performance occurs in a licensed gaming establishment other than a
licensed gaming establishment that is licensed for less than 51 slot machines,
less than 6 games, or any combination of slot machines and games within those
respective limits, as long as the performers stroll continuously throughout the
facility;
(4) Performances in areas other than in
nightclubs, lounges, restaurants or showrooms, if the performances occur in a
licensed gaming establishment other than a licensed gaming establishment that
is licensed for less than 51 slot machines, less than 6 games, or any
combination of slot machines and games within those respective limits, which
enhance the theme of the establishment or attract patrons to the areas of the
performances, as long as any seating provided in the immediate area of the
performers is limited to seating at slot machines or gaming tables;
(5) Television, radio, closed circuit or
Internet broadcasts of live entertainment;
(6) Entertainment provided by a patron or
patrons, including, without limitation, singing by patrons or dancing by or
between patrons;
(7) Animal behaviors induced by animal
trainers or caretakers primarily for the purpose of education and scientific
research; and
(8) An occasional activity, including,
without limitation, dancing, that:
(I) Does not constitute a
performance;
(II) Is not advertised as
entertainment to the public;
(III) Primarily serves to provide
ambience to the facility; and
(IV) Is conducted by an employee
whose primary job function is not that of an entertainer.
(Added to NRS by 2003,
20th Special Session, 147; A 2005, 2481)
NRS 368A.097 “Shopping mall” defined. “Shopping
mall” includes any area or premises where multiple vendors assemble for the
primary purpose of selling goods or services, regardless of whether
consideration is collected for the right or privilege of entering that area or
those premises.
(Added to NRS by 2005, 2480)
NRS 368A.100 “Slot machine” defined. “Slot
machine” has the meaning ascribed to it in NRS
463.0191.
(Added to NRS by 2003,
20th Special Session, 147)
NRS 368A.110 “Taxpayer” defined. “Taxpayer”
means:
1. If live entertainment that is taxable
under this chapter is provided at a licensed gaming establishment, the person
licensed to conduct gaming at that establishment.
2. Except as otherwise provided in
subsection 3, if live entertainment that is taxable under this chapter is not
provided at a licensed gaming establishment, the owner or operator of the
facility where the live entertainment is provided.
3. If live entertainment that is taxable
under this chapter is provided at a publicly owned facility or on public land,
the person who collects the taxable receipts.
(Added to NRS by 2003,
20th Special Session, 147)
NRS 368A.115 “Trade show” defined. “Trade
show” means an event of limited duration primarily attended by members of a
particular trade or industry for the purpose of exhibiting their merchandise or
services or discussing matters of interest to members of that trade or
industry.
(Added to NRS by 2005, 2480)
NRS 368A.120 Natural persons who are deemed to be business entities. A natural person engaging in a business shall
be deemed to be a business entity that is subject to the provisions of this
chapter if the person is required to file with the Internal Revenue Service a
Schedule C (Form 1040), Profit or Loss From Business Form, or its equivalent or
successor form, or a Schedule E (Form 1040), Supplemental Income and Loss Form,
or its equivalent or successor form, for the business.
(Added to NRS by 2003,
20th Special Session, 147)
ADMINISTRATION
NRS 368A.140 Duties of Board, Commission and Department; applicability of chapters
360 and 463 of NRS.
1. The Board shall collect the tax imposed
by this chapter from taxpayers who are licensed gaming establishments. The
Commission shall adopt such regulations as are necessary to carry out the
provisions of this subsection. The regulations must be adopted in accordance
with the provisions of chapter 233B of NRS
and must be codified in the Nevada Administrative Code.
2. The Department shall:
(a) Collect the tax imposed by this chapter from
all other taxpayers; and
(b) Adopt such regulations as are necessary to
carry out the provisions of paragraph (a).
3. For the purposes of:
(a) Subsection 1, the provisions of chapter 463 of NRS relating to the payment,
collection, administration and enforcement of gaming license fees and taxes,
including, without limitation, any provisions relating to the imposition of penalties
and interest, shall be deemed to apply to the payment, collection,
administration and enforcement of the taxes imposed by this chapter to the
extent that those provisions do not conflict with the provisions of this
chapter.
(b) Subsection 2, the provisions of chapter 360 of NRS relating to the payment,
collection, administration and enforcement of taxes, including, without
limitation, any provisions relating to the imposition of penalties and
interest, shall be deemed to apply to the payment, collection, administration
and enforcement of the taxes imposed by this chapter to the extent that those
provisions do not conflict with the provisions of this chapter.
4. To ensure that the tax imposed by NRS 368A.200 is collected fairly and equitably, the
Commission, the Board and the Department shall:
(a) Jointly, coordinate the administration and
collection of that tax and the regulation of taxpayers who are liable for the
payment of the tax.
(b) Upon request, assist the other agencies in
the collection of that tax.
(Added to NRS by 2003,
20th Special Session, 149; A 2005,
22nd Special Session, 140)
NRS 368A.150 Establishment of amount of tax liability when Board or
Department determines that taxpayer is acting with intent to defraud State or
to evade payment of tax.
1. If:
(a) The Board determines that a taxpayer who is a
licensed gaming establishment is taking any action with intent to defraud the
State or to evade the payment of the tax or any part of the tax imposed by this
chapter, the Board shall establish an amount upon which the tax imposed by this
chapter must be based.
(b) The Department determines that a taxpayer who
is not a licensed gaming establishment is taking any action with intent to
defraud the State or to evade the payment of the tax or any part of the tax
imposed by this chapter, the Department shall establish an amount upon which
the tax imposed by this chapter must be based.
2. The amount established by the Board or
the Department pursuant to subsection 1 must be based upon the tax liability of
business entities that are deemed comparable by the Board or the Department to
that of the taxpayer.
(Added to NRS by 2003,
20th Special Session, 152)
NRS 368A.160 Maintenance and availability of records for determining
liability of taxpayer; liability to taxpayer of lessee, assignee or transferee
of certain premises; penalty.
1. Each person responsible for maintaining
the records of a taxpayer shall:
(a) Keep such records as may be necessary to
determine the amount of the liability of the taxpayer pursuant to the
provisions of this chapter;
(b) Preserve those records for:
(1) At least 5 years if the taxpayer is a
licensed gaming establishment or until any litigation or prosecution pursuant
to this chapter is finally determined, whichever is longer; or
(2) At least 4 years if the taxpayer is
not a licensed gaming establishment or until any litigation or prosecution
pursuant to this chapter is finally determined, whichever is longer; and
(c) Make the records available for inspection by
the Board or the Department upon demand at reasonable times during regular
business hours.
2. The Commission and the Department may
adopt regulations pursuant to NRS 368A.140 specifying
the types of records which must be kept to determine the amount of the
liability of a taxpayer for the tax imposed by this chapter.
3. Any agreement that is entered into,
modified or extended after January 1, 2004, for the lease, assignment or transfer
of any premises upon which any activity subject to the tax imposed by this
chapter is, or thereafter may be, conducted shall be deemed to include a
provision that the taxpayer required to pay the tax must be allowed access to,
upon demand, all books, records and financial papers held by the lessee,
assignee or transferee which must be kept pursuant to this section. Any person
conducting activities subject to the tax imposed by NRS
368A.200 who fails to maintain or disclose his or her records pursuant to
this subsection is liable to the taxpayer for any penalty paid by the taxpayer
for the late payment or nonpayment of the tax caused by the failure to maintain
or disclose records.
4. A person who violates any provision of
this section is guilty of a misdemeanor.
(Added to NRS by 2003, 20th
Special Session, 150; A 2005,
22nd Special Session, 141)
NRS 368A.170 Examination of records by Board or Department; payment of
expenses of Board or Department for examination of records outside State.
1. To verify the accuracy of any report
filed or, if no report is filed by a taxpayer, to determine the amount of tax
required to be paid:
(a) The Board, or any person authorized in
writing by the Board, may examine the books, papers and records of any licensed
gaming establishment that may be liable for the tax imposed by this chapter.
(b) The Department, or any person authorized in
writing by the Department, may examine the books, papers and records of any
other person who may be liable for the tax imposed by this chapter.
2. Any person who may be liable for the
tax imposed by this chapter and who keeps outside of this State any books,
papers and records relating thereto shall pay to the Board or the Department an
amount equal to the allowance provided for state officers and employees
generally while traveling outside of the State for each day or fraction thereof
during which an employee of the Board or the Department is engaged in examining
those documents, plus any other actual expenses incurred by the employee while
the employee is absent from his or her regular place of employment to examine
those documents.
(Added to NRS by 2003,
20th Special Session, 151)
NRS 368A.180 Confidentiality of records and files of Board and Department.
1. Except as otherwise provided in this
section and NRS 239.0115 and 360.250, the records and files of the
Board and the Department concerning the administration of this chapter are
confidential and privileged. The Board, the Department and any employee of the
Board or the Department engaged in the administration of this chapter or
charged with the custody of any such records or files shall not disclose any
information obtained from the records or files of the Board or the Department
or from any examination, investigation or hearing authorized by the provisions
of this chapter. The Board, the Department and any employee of the Board or the
Department may not be required to produce any of the records, files and
information for the inspection of any person or for use in any action or
proceeding.
2. The records and files of the Board and
the Department concerning the administration of this chapter are not
confidential and privileged in the following cases:
(a) Testimony by a member or employee of the
Board or the Department and production of records, files and information on
behalf of the Board or the Department or a taxpayer in any action or proceeding
pursuant to the provisions of this chapter, if that testimony or the records,
files or information, or the facts shown thereby, are directly involved in the
action or proceeding.
(b) Delivery to a taxpayer or his or her
authorized representative of a copy of any report or other document filed by
the taxpayer pursuant to this chapter.
(c) Publication of statistics so classified as to
prevent the identification of a particular person or document.
(d) Exchanges of information with the Internal
Revenue Service in accordance with compacts made and provided for in such
cases.
(e) Disclosure in confidence to the Governor or
his or her agent in the exercise of the Governor’s general supervisory powers,
or to any person authorized to audit the accounts of the Board or the
Department in pursuance of an audit, or to the Attorney General or other legal
representative of the State in connection with an action or proceeding pursuant
to this chapter, or to any agency of this or any other state charged with the
administration or enforcement of laws relating to taxation.
(Added to NRS by 2003,
20th Special Session, 151; A 2007, 2093)
IMPOSITION AND COLLECTION
NRS 368A.200 Imposition and amount of tax; liability and reimbursement for
payment; ticket for live entertainment must indicate whether tax is included in
price of ticket; exemptions from tax.
1. Except as otherwise provided in this
section, there is hereby imposed an excise tax on admission to any facility in
this State where live entertainment is provided. If the live entertainment is
provided at a facility with a maximum occupancy of:
(a) Less than 7,500 persons, the rate of the tax
is 10 percent of the admission charge to the facility plus 10 percent of any
amounts paid for food, refreshments and merchandise purchased at the facility.
(b) At least 7,500 persons, the rate of the tax
is 5 percent of the admission charge to the facility.
2. Amounts paid for:
(a) Admission charges collected and retained by a
nonprofit religious, charitable, fraternal or other organization that qualifies
as a tax-exempt organization pursuant to 26 U.S.C. § 501(c), or by a nonprofit
corporation organized or existing under the provisions of chapter 82 of NRS, are not taxable pursuant to
this section.
(b) Gratuities directly or indirectly remitted to
persons employed at a facility where live entertainment is provided or for
service charges, including those imposed in connection with the use of credit
cards or debit cards, which are collected and retained by persons other than
the taxpayer are not taxable pursuant to this section.
3. A business entity that collects any
amount that is taxable pursuant to subsection 1 is liable for the tax imposed,
but is entitled to collect reimbursement from any person paying that amount.
4. Any ticket for live entertainment must
state whether the tax imposed by this section is included in the price of the
ticket. If the ticket does not include such a statement, the taxpayer shall pay
the tax based on the face amount of the ticket.
5. The tax imposed by subsection 1 does
not apply to:
(a) Live entertainment that this State is
prohibited from taxing under the Constitution, laws or treaties of the United
States or the Nevada Constitution.
(b) Live entertainment that is provided by or
entirely for the benefit of a nonprofit religious, charitable, fraternal or
other organization that qualifies as a tax-exempt organization pursuant to 26
U.S.C. § 501(c), or a nonprofit corporation organized or existing under the
provisions of chapter 82 of NRS.
(c) Any boxing contest or exhibition governed by
the provisions of chapter 467 of NRS.
(d) Live entertainment that is not provided at a
licensed gaming establishment if the facility in which the live entertainment
is provided has a maximum occupancy of less than 200 persons.
(e) Live entertainment that is provided at a
licensed gaming establishment that is licensed for less than 51 slot machines,
less than 6 games, or any combination of slot machines and games within those
respective limits, if the facility in which the live entertainment is provided
has a maximum occupancy of less than 200 persons.
(f) Merchandise sold outside the facility in
which the live entertainment is provided, unless the purchase of the
merchandise entitles the purchaser to admission to the entertainment.
(g) Live entertainment that is provided at a
trade show.
(h) Music performed by musicians who move
constantly through the audience if no other form of live entertainment is
afforded to the patrons.
(i) Live entertainment that is provided at a
licensed gaming establishment at private meetings or dinners attended by
members of a particular organization or by a casual assemblage if the purpose
of the event is not primarily for entertainment.
(j) Live entertainment that is provided in the
common area of a shopping mall, unless the entertainment is provided in a
facility located within the mall.
(k) Food and product demonstrations provided at a
shopping mall, a craft show or an establishment that sells grocery products,
housewares, hardware or other supplies for the home.
(l) Live entertainment that is incidental to an
amusement ride, a motion simulator or a similar digital, electronic, mechanical
or electromechanical attraction. For the purposes of this paragraph, live
entertainment shall be deemed to be incidental to an amusement ride, a motion
simulator or a similar digital, electronic, mechanical or electromechanical
attraction if the live entertainment is:
(1) Not the predominant element of the
attraction; and
(2) Not the primary purpose for which the
public rides, attends or otherwise participates in the attraction.
(m) Live entertainment that is provided to the
public in an outdoor area, without any requirements for the payment of an
admission charge or the purchase of any food, refreshments or merchandise.
(n) An outdoor concert, unless the concert is
provided on the premises of a licensed gaming establishment.
(o) Beginning July 1, 2007, race events scheduled
at a race track in this State as a part of the National Association for Stock
Car Auto Racing Nextel Cup Series, or its successor racing series, and all
races associated therewith.
(p) Beginning July 1, 2007, a baseball contest,
event or exhibition conducted by professional minor league baseball players at
a stadium in this State.
(q) Live entertainment provided in a restaurant
which is incidental to any other activities conducted in the restaurant or
which only serves as ambience so long as there is no charge to the patrons for
that entertainment.
6. The Commission may adopt regulations
establishing a procedure whereby a taxpayer that is a licensed gaming
establishment may request an exemption from the tax pursuant to paragraph (q)
of subsection 5. The regulations must require the taxpayer to seek an
administrative ruling from the Chair of the Board, provide a procedure for
appealing that ruling to the Commission and further describe the forms of
incidental or ambient entertainment exempted pursuant to that paragraph.
7. As used in this section, “maximum
occupancy” means, in the following order of priority:
(a) The maximum occupancy of the facility in
which live entertainment is provided, as determined by the State Fire Marshal
or the local governmental agency that has the authority to determine the
maximum occupancy of the facility;
(b) If such a maximum occupancy has not been
determined, the maximum occupancy of the facility designated in any permit
required to be obtained in order to provide the live entertainment; or
(c) If such a permit does not designate the
maximum occupancy of the facility, the actual seating capacity of the facility
in which the live entertainment is provided.
(Added to NRS by 2003,
20th Special Session, 147; A 2005, 2483; 2005,
22nd Special Session, 142; 2007, 3433)
NRS 368A.220 Filing of reports and payment of tax; deposit of amounts
received in State General Fund.
1. Except as otherwise provided in this
section:
(a) Each taxpayer who is a licensed gaming
establishment shall file with the Board, on or before the 15th day of each
month, a report showing the amount of all taxable receipts for the preceding
month or the month in which the taxable events occurred. The report must be in
a form prescribed by the Board.
(b) All other taxpayers shall file with the
Department, on or before the last day of each month, a report showing the
amount of all taxable receipts for the preceding month. The report must be in a
form prescribed by the Department.
2. The Board or the Department, if it
deems it necessary to ensure payment to or facilitate the collection by the
State of the tax imposed by NRS 368A.200, may
require reports to be filed not later than 10 days after the end of each
calendar quarter.
3. Each report required to be filed by
this section must be accompanied by the amount of the tax that is due for the
period covered by the report.
4. The Board and the Department shall
deposit all taxes, interest and penalties it receives pursuant to this chapter
in the State Treasury for credit to the State General Fund.
(Added to NRS by 2003,
20th Special Session, 149; A 2005, 2484; 2013, 165)
NRS 368A.230 Extension of time for payment; payment of interest during period
of extension. Upon written
application made before the date on which payment must be made, the Board or
the Department may, for good cause, extend by 30 days the time within which a
taxpayer is required to pay the tax imposed by this chapter. If the tax is paid
during the period of extension, no penalty or late charge may be imposed for
failure to pay at the time required, but the taxpayer shall pay interest at the
rate of 0.75 percent per month from the date on which the amount would have
been due without the extension until the date of payment, unless otherwise
provided in NRS 360.232 or 360.320.
(Added to NRS by 2003,
20th Special Session, 150; A 2011, 3144)
NRS 368A.240 Credit for amount of tax paid on account of certain charges
taxpayer is unable to collect; violations.
1. If a taxpayer:
(a) Is unable to collect all or part of an
admission charge or charges for food, refreshments and merchandise which were
included in the taxable receipts reported for a previous reporting period; and
(b) Has taken a deduction on his or her federal
income tax return pursuant to 26 U.S.C. § 166(a) for the amount which the
taxpayer is unable to collect,
Ê the taxpayer
is entitled to receive a credit for the amount of tax paid on account of that
uncollected amount. The credit may be used against the amount of tax that the
taxpayer is subsequently required to pay pursuant to this chapter.
2. If the Internal Revenue Service
disallows a deduction described in paragraph (b) of subsection 1 and the
taxpayer claimed a credit on a return for a previous reporting period pursuant
to subsection 1, the taxpayer shall include the amount of that credit in the
amount of taxes reported pursuant to this chapter in the first return filed
with the Board or the Department after the deduction is disallowed.
3. If a taxpayer collects all or part of
an admission charge or charges for food, refreshments and merchandise for which
the taxpayer claimed a credit on a return for a previous reporting period
pursuant to subsection 2, the taxpayer shall include:
(a) The amount collected in the charges reported
pursuant to paragraph (a) of subsection 1; and
(b) The tax payable on the amount collected in
the amount of taxes reported,
Ê in the first
return filed with the Board or the Department after that collection.
4. Except as otherwise provided in
subsection 5, upon determining that a taxpayer has filed a return which
contains one or more violations of the provisions of this section, the Board or
the Department shall:
(a) For the first return of any taxpayer that
contains one or more violations, issue a letter of warning to the taxpayer
which provides an explanation of the violation or violations contained in the
return.
(b) For the first or second return, other than a
return described in paragraph (a), in any calendar year which contains one or
more violations, assess a penalty equal to the amount of the tax which was not
reported.
(c) For the third and each subsequent return in
any calendar year which contains one or more violations, assess a penalty of
three times the amount of the tax which was not reported.
5. For the purposes of subsection 4, if
the first violation of this section by any taxpayer was determined by the Board
or the Department through an audit which covered more than one return of the
taxpayer, the Board or the Department shall treat all returns which were
determined through the same audit to contain a violation or violations in the
manner provided in paragraph (a) of subsection 4.
(Added to NRS by 2003,
20th Special Session, 152)
OVERPAYMENTS AND REFUNDS
NRS 368A.250 Certification of excess amount collected; credit and refund. If the Department determines that any tax,
penalty or interest it is required to collect has been paid more than once or
has been erroneously or illegally collected or computed, the Department shall
set forth that fact in its records and shall certify to the State Board of
Examiners the amount collected in excess of the amount legally due and the
person from whom it was collected or by whom it was paid. If approved by the
State Board of Examiners, the excess amount collected or paid must, after being
credited against any amount then due from the person in accordance with NRS 360.236, be refunded to the person or
his or her successors in interest.
(Added to NRS by 2003,
20th Special Session, 153; A 2009, 66)
NRS 368A.260 Limitations on claims for refund or credit; form and contents of
claim; failure to file claim constitutes waiver; service of notice of rejection
of claim.
1. Except as otherwise provided in NRS 360.235 and 360.395:
(a) No refund may be allowed unless a claim for
it is filed with:
(1) The Board, if the taxpayer is a
licensed gaming establishment; or
(2) The Department, if the taxpayer is not
a licensed gaming establishment.
Ê A claim must
be filed within 3 years after the last day of the month following the reporting
period for which the overpayment was made.
(b) No credit may be allowed after the expiration
of the period specified for filing claims for refund unless a claim for credit
is filed with the Board or the Department within that period.
2. Each claim must be in writing and must
state the specific grounds upon which the claim is founded.
3. Failure to file a claim within the time
prescribed in this chapter constitutes a waiver of any demand against the State
on account of overpayment.
4. Within 30 days after rejecting any
claim in whole or in part, the Board or the Department shall serve notice of
its action on the claimant in the manner prescribed for service of notice of a
deficiency determination.
(Added to NRS by 2003,
20th Special Session, 153)
NRS 368A.270 Interest on overpayments; disallowance of interest.
1. Except as otherwise provided in this
section and NRS 360.320, interest must
be paid upon any overpayment of any amount of the tax imposed by this chapter
in accordance with the provisions of NRS 368A.140.
2. If the overpayment is paid to the
Department, the interest must be paid at the rate set forth in, and in
accordance with the provisions of, NRS
360.2937.
3. If the Board or the Department
determines that any overpayment has been made intentionally or by reason of
carelessness, the Board or the Department shall not allow any interest on the
overpayment.
(Added to NRS by 2003,
20th Special Session, 153; A 2007, 913)
NRS 368A.280 Injunction or other process to prevent collection of tax
prohibited; filing of claim is condition precedent to maintaining action for
refund.
1. No injunction, writ of mandate or other
legal or equitable process may issue in any suit, action or proceeding in any
court against this State or against any officer of the State to prevent or
enjoin the collection under this chapter of the tax imposed by this chapter or
any amount of tax, penalty or interest required to be collected.
2. No suit or proceeding may be maintained
in any court for the recovery of any amount alleged to have been erroneously or
illegally determined or collected unless a claim for refund or credit has been
filed.
(Added to NRS by 2003,
20th Special Session, 154)
NRS 368A.290 Action for refund: Period for commencement; venue; waiver.
1. Within 90 days after a final decision
upon a claim filed pursuant to this chapter is rendered by:
(a) The Commission, the claimant may bring an
action against the Board on the grounds set forth in the claim.
(b) The Nevada Tax Commission, the claimant may
bring an action against the Department on the grounds set forth in the claim.
2. An action brought pursuant to
subsection 1 must be brought in a court of competent jurisdiction in Carson
City, the county of this State where the claimant resides or maintains his or
her principal place of business or a county in which any relevant proceedings
were conducted by the Board or the Department, for the recovery of the whole or
any part of the amount with respect to which the claim has been disallowed.
3. Failure to bring an action within the
time specified constitutes a waiver of any demand against the State on account
of alleged overpayments.
(Added to NRS by 2003,
20th Special Session, 154; A 2005,
22nd Special Session, 143)
NRS 368A.300 Rights of claimant upon failure of Board or Department to mail
notice of action on claim; allocation of judgment for claimant.
1. If the Board fails to mail notice of
action on a claim within 6 months after the claim is filed, the claimant may
consider the claim disallowed and file an appeal with the Commission within 30
days after the last day of the 6-month period.
2. If the Department fails to mail notice
of action on a claim within 6 months after the claim is filed, the claimant may
consider the claim disallowed and file an appeal with the Nevada Tax Commission
within 30 days after the last day of the 6-month period.
3. If the claimant is aggrieved by the
decision of:
(a) The Commission rendered on appeal, the
claimant may, within 90 days after the decision is rendered, bring an action
against the Board on the grounds set forth in the claim for the recovery of the
whole or any part of the amount claimed as an overpayment.
(b) The Nevada Tax Commission rendered on appeal,
the claimant may, within 90 days after the decision is rendered, bring an
action against the Department on the grounds set forth in the claim for the
recovery of the whole or any part of the amount claimed as an overpayment.
4. If judgment is rendered for the
plaintiff, the amount of the judgment must first be credited towards any tax
due from the plaintiff.
5. The balance of the judgment must be
refunded to the plaintiff.
(Added to NRS by 2003,
20th Special Session, 154; A 2005,
22nd Special Session, 143)
NRS 368A.310 Allowance of interest in judgment for amount illegally
collected. In any judgment,
interest must be allowed at the rate of 3 percent per annum upon the amount
found to have been illegally collected from the date of payment of the amount
to the date of allowance of credit on account of the judgment, or to a date
preceding the date of the refund warrant by not more than 30 days. The date
must be determined by the Board or the Department.
(Added to NRS by 2003,
20th Special Session, 154; A 2011, 3144)
NRS 368A.320 Standing to recover. A
judgment may not be rendered in favor of the plaintiff in any action brought
against the Board or the Department to recover any amount paid when the action
is brought by or in the name of an assignee of the person paying the amount or
by any person other than the person who paid the amount.
(Added to NRS by 2003,
20th Special Session, 155)
NRS 368A.330 Action for recovery of erroneous refund: Jurisdiction; venue;
prosecution.
1. The Board or the Department may recover
a refund or any part thereof which is erroneously made and any credit or part
thereof which is erroneously allowed in an action brought in a court of
competent jurisdiction in Carson City or Clark County in the name of the State
of Nevada.
2. The action must be tried in Carson City
or Clark County unless the court, with the consent of the Attorney General,
orders a change of place of trial.
3. The Attorney General shall prosecute
the action, and the provisions of NRS, the Nevada Rules of Civil Procedure and
the Nevada Rules of Appellate Procedure relating to service of summons,
pleadings, proofs, trials and appeals are applicable to the proceedings.
(Added to NRS by 2003,
20th Special Session, 155)
NRS 368A.340 Cancellation of illegal determination.
1. If any amount in excess of $25 has been
illegally determined, either by the person filing the return or by the Board or
the Department, the Board or the Department shall certify this fact to the
State Board of Examiners, and the latter shall authorize the cancellation of
the amount upon the records of the Board or the Department.
2. If an amount not exceeding $25 has been
illegally determined, either by the person filing a return or by the Board or
the Department, the Board or the Department, without certifying this fact to
the State Board of Examiners, shall authorize the cancellation of the amount
upon the records of the Board or the Department.
(Added to NRS by 2003,
20th Special Session, 155)
MISCELLANEOUS PROVISIONS
NRS 368A.350 Prohibited acts; penalty.
1. A person shall not:
(a) Make, cause to be made or permit to be made
any false or fraudulent return or declaration or false statement in any report
or declaration, with intent to defraud the State or to evade payment of the tax
or any part of the tax imposed by this chapter.
(b) Make, cause to be made or permit to be made
any false entry in books, records or accounts with intent to defraud the State
or to evade the payment of the tax or any part of the tax imposed by this
chapter.
(c) Keep, cause to be kept or permit to be kept
more than one set of books, records or accounts with intent to defraud the
State or to evade the payment of the tax or any part of the tax imposed by this
chapter.
2. Any person who violates the provisions
of subsection 1 is guilty of a gross misdemeanor.
(Added to NRS by 2003,
20th Special Session, 155)
NRS 368A.360 Revocation of gaming license for failure to report, pay or
truthfully account for tax. Any
licensed gaming establishment liable for the payment of the tax imposed by NRS 368A.200 who willfully fails to report, pay or
truthfully account for the tax is subject to the revocation of its gaming
license by the Commission.
(Added to NRS by 2003,
20th Special Session, 155; A 2005,
22nd Special Session, 144)
NRS 368A.370 Remedies of State are cumulative. The
remedies of the State provided for in this chapter are cumulative, and no
action taken by the Commission, the Board, the Department or the Attorney
General constitutes an election by the State to pursue any remedy to the
exclusion of any other remedy for which provision is made in this chapter.
(Added to NRS by 2003,
20th Special Session, 153; A 2005,
22nd Special Session, 144)