2011 Nevada Revised Statutes
Chapter 368A - Tax on Live Entertainment
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)
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