Nrs: Chapter 368A - Tax On Live Entertainment

Link to law: https://www.leg.state.nv.us/NRS/NRS-368A.html
Published: 2015

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[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.

_________

_________

 

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)