2005 Nevada Revised Statutes - Chapter 368A — Tax on Live Entertainment

CHAPTER 368A - TAX ON LIVE ENTERTAINMENT

GENERAL PROVISIONS

NRS 368A.010 Definitions.

NRS 368A.020 Admissioncharge defined.

NRS 368A.030 Boarddefined.

NRS 368A.040 Businessdefined.

NRS 368A.050 Businessentity defined.

NRS 368A.053 Casualassemblage defined.

NRS 368A.055 Commissiondefined.

NRS 368A.060 Facilitydefined.

NRS 368A.070 Gamedefined.

NRS 368A.080 Licensedgaming establishment defined.

NRS 368A.090 Liveentertainment defined.

NRS 368A.097 Shoppingmall defined.

NRS 368A.100 Slotmachine defined.

NRS 368A.110 Taxpayerdefined.

NRS 368A.115 Tradeshow defined.

NRS 368A.120 Naturalpersons who are deemed to be business entities.

ADMINISTRATION

NRS 368A.130 Adoptionby Department of regulations for determining whether activity is taxable.[Repealed.]

NRS 368A.140 Dutiesof Board, Commission and Department; applicability of chapters 360 and 463of NRS.

NRS 368A.150 Establishmentof amount of tax liability when Board or Department determines that taxpayer isacting with intent to defraud State or to evade payment of tax.

NRS 368A.160 Maintenanceand availability of records for determining liability of taxpayer; liability totaxpayer of lessee, assignee or transferee of certain premises; penalty.

NRS 368A.170 Examinationof records by Board or Department; payment of expenses of Board or Departmentfor examination of records outside State.

NRS 368A.180 Confidentialityof records and files of Board and Department.

IMPOSITION AND COLLECTION

NRS 368A.200 Impositionand amount of tax; liability and reimbursement for payment; ticket for liveentertainment must indicate whether tax is included in price of ticket;exemptions from tax.

NRS 368A.210 Taxpayerto hold taxes in separate account. [Repealed.]

NRS 368A.220 Filingof reports and payment of tax; deposit of amounts received in State GeneralFund.

NRS 368A.230 Extensionof time for payment; payment of interest during period of extension.

NRS 368A.240 Creditfor amount of tax paid on account of certain charges taxpayer is unable tocollect; violations.

OVERPAYMENTS AND REFUNDS

NRS 368A.250 Certificationof excess amount collected; credit and refund.

NRS 368A.260 Limitationson claims for refund or credit; form and contents of claim; failure to fileclaim constitutes waiver; service of notice of rejection of claim.

NRS 368A.270 Intereston overpayments; disallowance of interest.

NRS 368A.280 Injunctionor other process to prevent collection of tax prohibited; filing of claim iscondition precedent to maintaining action for refund.

NRS 368A.290 Actionfor refund: Period for commencement; venue; waiver.

NRS 368A.300 Rightsof claimant upon failure of Board or Department to mail notice of action onclaim; allocation of judgment for claimant.

NRS 368A.310 Allowanceof interest in judgment for amount illegally collected.

NRS 368A.320 Standingto recover.

NRS 368A.330 Actionfor recovery of erroneous refund: Jurisdiction; venue; prosecution.

NRS 368A.340 Cancellationof illegal determination.

MISCELLANEOUS PROVISIONS

NRS 368A.350 Prohibitedacts; penalty.

NRS 368A.360 Revocationof gaming license for failure to report, pay or truthfully account for tax.

NRS 368A.370 Remediesof State are cumulative.

_________

GENERAL PROVISIONS

NRS 368A.010 Definitions. As used in this chapter, unless the context otherwiserequires, the words and terms defined in NRS368A.020 to 368A.115, inclusive,have the meanings ascribed to them in those sections.

(Added to NRS by 2003, 20thSpecial Session, 146; A 2005, 2480; 2005, 22ndSpecial Session, 140)

NRS 368A.020 Admissioncharge defined. Admission charge means thetotal amount, expressed in terms of money, of consideration paid for the rightor privilege to have access to a facility where live entertainment is provided.The term includes, without limitation, an entertainment fee, a cover charge, atable reservation fee, or a required minimum purchase of food, refreshments ormerchandise.

(Added to NRS by 2003, 20thSpecial Session, 146; A 2005, 2481)

NRS 368A.030 Boarddefined. Board means the State GamingControl Board.

(Added to NRS by 2003, 20thSpecial Session, 146)

NRS 368A.040 Businessdefined. Business means any activity engagedin 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 governmentalentity.

(Added to NRS by 2003, 20thSpecial Session, 146)

NRS 368A.050 Businessentity 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 organizedunder the laws of this State or another jurisdiction and any other type ofentity that engages in business.

(b) A natural person engaging in a business if he isdeemed to be a business entity pursuant to NRS368A.120.

2. The term does not include a governmental entity.

(Added to NRS by 2003, 20thSpecial Session, 146)

NRS 368A.053 Casualassemblage defined. Casual assemblage includes,without limitation:

1. Participants in conventions, business meetings ortournaments governed by chapter 463 of NRS,and their guests; or

2. Persons celebrating a friends or family memberswedding, birthday, anniversary, graduation, religious ceremony or similaroccasion that is generally recognized as customary for celebration.

(Added to NRS by 2005, 2480)

NRS 368A.055 Commissiondefined. Commission means the Nevada GamingCommission.

(Added to NRS by 2005, 22nd SpecialSession, 140)

NRS 368A.060 Facilitydefined.

1. Facility means:

(a) Any area or premises where live entertainment isprovided and for which consideration is collected for the right or privilege ofentering that area or those premises if the live entertainment is provided at:

(1) An establishment that is not a licensedgaming establishment; or

(2) A licensed gaming establishment that islicensed for less than 51 slot machines, less than 6 games, or any combinationof slot machines and games within those respective limits.

(b) Any area or premises where live entertainment isprovided if the live entertainment is provided at any other licensed gamingestablishment.

2. Facility encompasses, if live entertainment isprovided at a licensed gaming establishment that is licensed for:

(a) Less than 51 slot machines, less than 6 games, orany combination of slot machines and games within those respective limits, anyarea or premises where the live entertainment is provided and for which considerationis collected, from one or more patrons, for the right or privilege of enteringthat area or those premises, even if additional consideration is collected forthe right or privilege of entering a smaller venue within that area or thosepremises; or

(b) At least 51 slot machines or at least 6 games, anydesignated area on the premises of the licensed gaming establishment withinwhich the live entertainment is provided.

(Added to NRS by 2003, 20thSpecial Session, 147; A 2005, 2481)

NRS 368A.070 Gamedefined. Game has the meaning ascribed to itin NRS 463.0152.

(Added to NRS by 2003, 20thSpecial Session, 147)

NRS 368A.080 Licensedgaming establishment defined. Licensed gamingestablishment has the meaning ascribed to it in NRS 463.0169.

(Added to NRS by 2003, 20th SpecialSession, 147)

NRS 368A.090 Live entertainment defined.

1. Live entertainment means any activity providedfor pleasure, enjoyment, recreation, relaxation, diversion or other similarpurpose by a person or persons who are physically present when providing thatactivity to a patron or group of patrons who are physically present.

2. The term:

(a) Includes, without limitation, any one or more ofthe following activities:

(1) Music or vocals provided by one or moreprofessional or amateur musicians or vocalists;

(2) Dancing performed by one or more professionalor amateur dancers or performers;

(3) Acting or drama provided by one or moreprofessional or amateur actors or players;

(4) Acrobatics or stunts provided by one or moreprofessional or amateur acrobats, performers or stunt persons;

(5) Animal stunts or performances induced by oneor more animal handlers or trainers, except as otherwise provided insubparagraph (7) of paragraph (b);

(6) Athletic or sporting contests, events orexhibitions provided by one or more professional or amateur athletes orsportsmen;

(7) Comedy or magic provided by one or moreprofessional or amateur comedians, magicians, illusionists, entertainers orperformers;

(8) A show or production involving anycombination of the activities described in subparagraphs (1) to (7), inclusive;and

(9) A performance involving one or more of theactivities described in this paragraph by a disc jockey who presents recordedmusic. For the purposes of this subsection, a disc jockey shall not be deemedto have engaged in a performance involving one or more of the activitiesdescribed in this paragraph if the disc jockey generally limits his interactionwith patrons to introducing the recorded music, making announcements of generalinterest to patrons, and explaining, encouraging or directing participatoryactivities between patrons.

(b) Excludes, without limitation, any one or more ofthe following activities:

(1) Instrumental or vocal music, which may ormay 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 thatinterferes with casual conversation and if such music would not generally causepatrons to watch as well as listen;

(2) Occasional performances by employees whoseprimary job function is that of preparing, selling or serving food, refreshmentsor beverages to patrons, if such performances are not advertised asentertainment to the public;

(3) Performances by performers of any type ifthe performance occurs in a licensed gaming establishment other than a licensedgaming establishment that is licensed for less than 51 slot machines, less than6 games, or any combination of slot machines and games within those respectivelimits, as long as the performers stroll continuously throughout the facility;

(4) Performances in areas other than innightclubs, lounges, restaurants or showrooms, if the performances occur in alicensed gaming establishment other than a licensed gaming establishment thatis licensed for less than 51 slot machines, less than 6 games, or anycombination of slot machines and games within those respective limits, whichenhance the theme of the establishment or attract patrons to the areas of theperformances, as long as any seating provided in the immediate area of theperformers is limited to seating at slot machines or gaming tables;

(5) Television, radio, closed circuit orInternet broadcasts of live entertainment;

(6) Entertainment provided by a patron orpatrons, including, without limitation, singing by patrons or dancing by orbetween patrons;

(7) Animal behaviors induced by animal trainersor caretakers primarily for the purpose of education and scientific research;and

(8) An occasional activity, including, withoutlimitation, dancing, that:

(I) Does not constitute a performance;

(II) Is not advertised as entertainment tothe public;

(III) Primarily serves to provide ambienceto the facility; and

(IV) Is conducted by an employee whoseprimary job function is not that of an entertainer.

(Added to NRS by 2003, 20thSpecial Session, 147; A 2005, 2481)

NRS 368A.097 Shoppingmall defined. Shopping mall includes anyarea or premises where multiple vendors assemble for the primary purpose ofselling goods or services, regardless of whether consideration is collected forthe right or privilege of entering that area or those premises.

(Added to NRS by 2005, 2480)

NRS 368A.100 Slotmachine defined. Slot machine has themeaning ascribed to it in NRS 463.0191.

(Added to NRS by 2003, 20thSpecial Session, 147)

NRS 368A.110 Taxpayerdefined. Taxpayer means:

1. If live entertainment that is taxable under thischapter is provided at a licensed gaming establishment, the person licensed toconduct gaming at that establishment.

2. Except as otherwise provided in subsection 3, iflive entertainment that is taxable under this chapter is not provided at alicensed gaming establishment, the owner or operator of the facility where thelive entertainment is provided.

3. If live entertainment that is taxable under thischapter is provided at a publicly owned facility or on public land, the personwho collects the taxable receipts.

(Added to NRS by 2003, 20thSpecial Session, 147)

NRS 368A.115 Tradeshow defined. Trade show means an event oflimited duration primarily attended by members of a particular trade orindustry for the purpose of exhibiting their merchandise or services ordiscussing matters of interest to members of that trade or industry.

(Added to NRS by 2005, 2480)

NRS 368A.120 Naturalpersons who are deemed to be business entities. Anatural person engaging in a business shall be deemed to be a business entitythat is subject to the provisions of this chapter if the person is required tofile with the Internal Revenue Service a Schedule C (Form 1040), Profit or LossFrom Business Form, or its equivalent or successor form, or a Schedule E (Form1040), Supplemental Income and Loss Form, or its equivalent or successor form,for the business.

(Added to NRS by 2003, 20thSpecial Session, 147)

ADMINISTRATION

NRS 368A.130 Adoptionby Department of regulations for determining whether activity is taxable. Repealed. (See chapter 484, Statutes of Nevada 2005,at page 2496.)

NRS 368A.140 Dutiesof Board, Commission and Department; applicability of chapters 360and 463of NRS.

1. The Board shall collect the tax imposed by thischapter from taxpayers who are licensed gaming establishments. The Commissionshall adopt such regulations as are necessary to carry out the provisions ofthis subsection. The regulations must be adopted in accordance with theprovisions of chapter 233B of NRS and mustbe codified in the Nevada Administrative Code.

2. The Department shall:

(a) Collect the tax imposed by this chapter from allother taxpayers; and

(b) Adopt such regulations as are necessary to carryout 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 penaltiesand interest, shall be deemed to apply to the payment, collection,administration and enforcement of the taxes imposed by this chapter to theextent that those provisions do not conflict with the provisions of thischapter.

(b) Subsection 2, the provisions of chapter 360 of NRS relating to the payment,collection, administration and enforcement of taxes, including, withoutlimitation, any provisions relating to the imposition of penalties andinterest, shall be deemed to apply to the payment, collection, administrationand enforcement of the taxes imposed by this chapter to the extent that thoseprovisions 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 andcollection of that tax and the regulation of taxpayers who are liable for thepayment of the tax.

(b) Upon request, assist the other agencies in thecollection of that tax.

(Added to NRS by 2003, 20thSpecial Session, 149; A 2005, 22ndSpecial Session, 140)

NRS 368A.150 Establishmentof amount of tax liability when Board or Department determines that taxpayer isacting with intent to defraud State or to evade payment of tax.

1. If:

(a) The Board determines that a taxpayer who is alicensed gaming establishment is taking any action with intent to defraud theState or to evade the payment of the tax or any part of the tax imposed by thischapter, the Board shall establish an amount upon which the tax imposed by thischapter must be based.

(b) The Department determines that a taxpayer who isnot a licensed gaming establishment is taking any action with intent to defraudthe State or to evade the payment of the tax or any part of the tax imposed bythis chapter, the Department shall establish an amount upon which the taximposed by this chapter must be based.

2. The amount established by the Board or theDepartment pursuant to subsection 1 must be based upon the tax liability ofbusiness entities that are deemed comparable by the Board or the Department tothat of the taxpayer.

(Added to NRS by 2003, 20thSpecial Session, 152)

NRS 368A.160 Maintenanceand availability of records for determining liability of taxpayer; liability totaxpayer of lessee, assignee or transferee of certain premises; penalty.

1. Each person responsible for maintaining the recordsof a taxpayer shall:

(a) Keep such records as may be necessary to determinethe amount of the liability of the taxpayer pursuant to the provisions of thischapter;

(b) Preserve those records for:

(1) At least 5 years if the taxpayer is alicensed gaming establishment or until any litigation or prosecution pursuantto this chapter is finally determined, whichever is longer; or

(2) At least 4 years if the taxpayer is not alicensed gaming establishment or until any litigation or prosecution pursuantto this chapter is finally determined, whichever is longer; and

(c) Make the records available for inspection by theBoard or the Department upon demand at reasonable times during regular businesshours.

2. The Commission and the Department may adoptregulations pursuant to NRS 368A.140specifying the types of records which must be kept to determine the amount ofthe liability of a taxpayer for the tax imposed by this chapter.

3. Any agreement that is entered into, modified orextended after January 1, 2004, for the lease, assignment or transfer of anypremises 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 thetaxpayer required to pay the tax must be allowed access to, upon demand, allbooks, records and financial papers held by the lessee, assignee or transfereewhich must be kept pursuant to this section. Any person conducting activitiessubject to the tax imposed by NRS 368A.200who fails to maintain or disclose his records pursuant to this subsection isliable to the taxpayer for any penalty paid by the taxpayer for the latepayment or nonpayment of the tax caused by the failure to maintain or discloserecords.

4. A person who violates any provision of this sectionis guilty of a misdemeanor.

(Added to NRS by 2003, 20thSpecial Session, 150; A 2005, 22ndSpecial Session, 141)

NRS 368A.170 Examinationof records by Board or Department; payment of expenses of Board or Departmentfor examination of records outside State.

1. To verify the accuracy of any report filed or, ifno report is filed by a taxpayer, to determine the amount of tax required to bepaid:

(a) The Board, or any person authorized in writing bythe Board, may examine the books, papers and records of any licensed gaming establishmentthat may be liable for the tax imposed by this chapter.

(b) The Department, or any person authorized in writingby the Department, may examine the books, papers and records of any otherperson who may be liable for the tax imposed by this chapter.

2. Any person who may be liable for the tax imposed bythis chapter and who keeps outside of this State any books, papers and recordsrelating thereto shall pay to the Board or the Department an amount equal tothe allowance provided for state officers and employees generally whiletraveling outside of the State for each day or fraction thereof during which anemployee of the Board or the Department is engaged in examining thosedocuments, plus any other actual expenses incurred by the employee while he isabsent from his regular place of employment to examine those documents.

(Added to NRS by 2003, 20thSpecial Session, 151)

NRS 368A.180 Confidentialityof records and files of Board and Department.

1. Except as otherwise provided in this section and NRS 360.250, the records and files of theBoard and the Department concerning the administration of this chapter areconfidential and privileged. The Board, the Department and any employee of theBoard or the Department engaged in the administration of this chapter orcharged with the custody of any such records or files shall not disclose anyinformation obtained from the records or files of the Board or the Departmentor from any examination, investigation or hearing authorized by the provisionsof this chapter. The Board, the Department and any employee of the Board or theDepartment may not be required to produce any of the records, files andinformation for the inspection of any person or for use in any action orproceeding.

2. The records and files of the Board and theDepartment concerning the administration of this chapter are not confidentialand privileged in the following cases:

(a) Testimony by a member or employee of the Board orthe Department and production of records, files and information on behalf ofthe Board or the Department or a taxpayer in any action or proceeding pursuantto the provisions of this chapter, if that testimony or the records, files orinformation, or the facts shown thereby, are directly involved in the action orproceeding.

(b) Delivery to a taxpayer or his authorized representativeof a copy of any report or other document filed by the taxpayer pursuant tothis chapter.

(c) Publication of statistics so classified as toprevent the identification of a particular person or document.

(d) Exchanges of information with the Internal RevenueService in accordance with compacts made and provided for in such cases.

(e) Disclosure in confidence to the Governor or hisagent in the exercise of the Governors general supervisory powers, or to anyperson authorized to audit the accounts of the Board or the Department inpursuance of an audit, or to the Attorney General or other legal representativeof the State in connection with an action or proceeding pursuant to thischapter, or to any agency of this or any other state charged with theadministration or enforcement of laws relating to taxation.

(Added to NRS by 2003, 20thSpecial Session, 151)

IMPOSITION AND COLLECTION

NRS 368A.200 Impositionand amount of tax; liability and reimbursement for payment; ticket for liveentertainment must indicate whether tax is included in price of ticket;exemptions from tax.

1. Except as otherwise provided in this section, thereis hereby imposed an excise tax on admission to any facility in this Statewhere live entertainment is provided. If the live entertainment is provided ata facility with a maximum occupancy of:

(a) Less than 7,500 persons, the rate of the tax is 10percent of the admission charge to the facility plus 10 percent of any amountspaid for food, refreshments and merchandise purchased at the facility.

(b) At least 7,500 persons, the rate of the tax is 5percent of the admission charge to the facility.

2. Amounts paid for:

(a) Admission charges collected and retained by anonprofit religious, charitable, fraternal or other organization that qualifiesas a tax-exempt organization pursuant to 26 U.S.C. 501(c), or by a nonprofitcorporation organized or existing under the provisions of chapter 82 of NRS, are not taxable pursuant tothis section.

(b) Gratuities directly or indirectly remitted topersons employed at a facility where live entertainment is provided or forservice charges, including those imposed in connection with the use of creditcards or debit cards, which are collected and retained by persons other thanthe taxpayer are not taxable pursuant to this section.

3. A business entity that collects any amount that istaxable pursuant to subsection 1 is liable for the tax imposed, but is entitledto collect reimbursement from any person paying that amount.

4. Any ticket for live entertainment must statewhether 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 taxbased 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 prohibitedfrom taxing under the Constitution, laws or treaties of the United States orthe Nevada Constitution.

(b) Live entertainment that is provided by or entirelyfor the benefit of a nonprofit religious, charitable, fraternal or otherorganization that qualifies as a tax-exempt organization pursuant to 26 U.S.C. 501(c), or a nonprofit corporation organized or existing under the provisionsof chapter 82 of NRS.

(c) Any boxing contest or exhibition governed by theprovisions of chapter 467 of NRS.

(d) Live entertainment that is not provided at alicensed gaming establishment if the facility in which the live entertainmentis provided has a maximum occupancy of less than 200 persons.

(e) Live entertainment that is provided at a licensedgaming establishment that is licensed for less than 51 slot machines, less than6 games, or any combination of slot machines and games within those respectivelimits, if the facility in which the live entertainment is provided has amaximum occupancy of less than 200 persons.

(f) Merchandise sold outside the facility in which thelive entertainment is provided, unless the purchase of the merchandise entitlesthe purchaser to admission to the entertainment.

(g) Live entertainment that is provided at a tradeshow.

(h) Music performed by musicians who move constantlythrough the audience if no other form of live entertainment is afforded to thepatrons.

(i) Live entertainment that is provided at a licensedgaming establishment at private meetings or dinners attended by members of aparticular organization or by a casual assemblage if the purpose of the eventis not primarily for entertainment.

(j) Live entertainment that is provided in the commonarea of a shopping mall, unless the entertainment is provided in a facilitylocated within the mall.

(k) Food and product demonstrations provided at ashopping 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 anamusement ride, a motion simulator or a similar digital, electronic, mechanicalor electromechanical attraction. For the purposes of this paragraph, liveentertainment shall be deemed to be incidental to an amusement ride, a motionsimulator or a similar digital, electronic, mechanical or electromechanicalattraction if the live entertainment is:

(1) Not the predominant element of theattraction; and

(2) Not the primary purpose for which the publicrides, attends or otherwise participates in the attraction.

(m) Live entertainment that is provided to the publicin an outdoor area, without any requirements for the payment of an admissioncharge or the purchase of any food, refreshments or merchandise.

(n) An outdoor concert, unless the concert is providedon the premises of a licensed gaming establishment.

(o) Beginning July 1, 2007, race events scheduled at arace track in this State as a part of the National Association for Stock CarAuto Racing Nextel Cup Series, or its successor racing series, and all racesassociated therewith.

(p) Live entertainment provided in a restaurant whichis incidental to any other activities conducted in the restaurant or which onlyserves as ambience so long as there is no charge to the patrons for thatentertainment.

6. The Commission may adopt regulations establishing aprocedure whereby a taxpayer that is a licensed gaming establishment may requestan exemption from the tax pursuant to paragraph (p) of subsection 5. Theregulations must require the taxpayer to seek an administrative ruling from theChairman of the Board, provide a procedure for appealing that ruling to theCommission and further describe the forms of incidental or ambiententertainment 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 liveentertainment is provided, as determined by the State Fire Marshal or the localgovernmental agency that has the authority to determine the maximum occupancyof the facility;

(b) If such a maximum occupancy has not beendetermined, the maximum occupancy of the facility designated in any permitrequired to be obtained in order to provide the live entertainment; or

(c) If such a permit does not designate the maximumoccupancy of the facility, the actual seating capacity of the facility in whichthe live entertainment is provided.

(Added to NRS by 2003, 20thSpecial Session, 147; A 2005, 2483; 2005, 22ndSpecial Session, 142)

NRS 368A.210 Taxpayerto hold taxes in separate account. Repealed.(See chapter 484, Statutesof Nevada 2005, at page 2496.)

 

NRS 368A.220 Filingof reports and payment of tax; deposit of amounts received in State GeneralFund.

1. Except as otherwise provided in this section:

(a) Each taxpayer who is a licensed gamingestablishment shall file with the Board, on or before the 24th day of eachmonth, a report showing the amount of all taxable receipts for the precedingmonth or the month in which the taxable events occurred. The report must be ina 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 alltaxable receipts for the preceding month. The report must be in a formprescribed by the Department.

2. The Board or the Department, if it deems itnecessary to ensure payment to or facilitate the collection by the State of thetax imposed by NRS 368A.200, mayrequire reports to be filed not later than 10 days after the end of eachcalendar quarter.

3. Each report required to be filed by this sectionmust be accompanied by the amount of the tax that is due for the period coveredby the report.

4. The Board and the Department shall deposit alltaxes, interest and penalties it receives pursuant to this chapter in the StateTreasury for credit to the State General Fund.

(Added to NRS by 2003, 20th SpecialSession, 149; A 2005,2484)

NRS 368A.230 Extensionof time for payment; payment of interest during period of extension. Upon written application made before the date on whichpayment must be made, the Board or the Department may, for good cause, extendby 30 days the time within which a taxpayer is required to pay the tax imposedby this chapter. If the tax is paid during the period of extension, no penaltyor late charge may be imposed for failure to pay at the time required, but thetaxpayer shall pay interest at the rate of 1 percent per month from the date onwhich the amount would have been due without the extension until the date ofpayment, unless otherwise provided in NRS360.232 or 360.320.

(Added to NRS by 2003, 20thSpecial Session, 150)

NRS 368A.240 Creditfor amount of tax paid on account of certain charges taxpayer is unable tocollect; violations.

1. If a taxpayer:

(a) Is unable to collect all or part of an admissioncharge or charges for food, refreshments and merchandise which were included inthe taxable receipts reported for a previous reporting period; and

(b) Has taken a deduction on his federal income taxreturn pursuant to 26 U.S.C. 166(a) for the amount which he is unable to collect,

he isentitled to receive a credit for the amount of tax paid on account of that uncollectedamount. The credit may be used against the amount of tax that the taxpayer issubsequently required to pay pursuant to this chapter.

2. If the Internal Revenue Service disallows adeduction described in paragraph (b) of subsection 1 and the taxpayer claimed acredit 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 taxesreported pursuant to this chapter in the first return filed with the Board orthe Department after the deduction is disallowed.

3. If a taxpayer collects all or part of an admissioncharge or charges for food, refreshments and merchandise for which he claimed acredit on a return for a previous reporting period pursuant to subsection 2, heshall include:

(a) The amount collected in the charges reportedpursuant to paragraph (a) of subsection 1; and

(b) The tax payable on the amount collected in theamount of taxes reported,

in the firstreturn filed with the Board or the Department after that collection.

4. Except as otherwise provided in subsection 5, upondetermining that a taxpayer has filed a return which contains one or moreviolations of the provisions of this section, the Board or the Departmentshall:

(a) For the first return of any taxpayer that containsone or more violations, issue a letter of warning to the taxpayer whichprovides an explanation of the violation or violations contained in the return.

(b) For the first or second return, other than a returndescribed in paragraph (a), in any calendar year which contains one or moreviolations, assess a penalty equal to the amount of the tax which was notreported.

(c) For the third and each subsequent return in anycalendar year which contains one or more violations, assess a penalty of threetimes the amount of the tax which was not reported.

5. For the purposes of subsection 4, if the firstviolation of this section by any taxpayer was determined by the Board or theDepartment through an audit which covered more than one return of the taxpayer,the Board or the Department shall treat all returns which were determinedthrough the same audit to contain a violation or violations in the mannerprovided in paragraph (a) of subsection 4.

(Added to NRS by 2003, 20thSpecial Session, 152)

OVERPAYMENTS AND REFUNDS

NRS 368A.250 Certificationof excess amount collected; credit and refund. Ifthe Department determines that any tax, penalty or interest it is required tocollect has been paid more than once or has been erroneously or illegallycollected or computed, the Department shall set forth that fact in its recordsand shall certify to the State Board of Examiners the amount collected inexcess of the amount legally due and the person from whom it was collected orby whom it was paid. If approved by the State Board of Examiners, the excessamount collected or paid must be credited on any amounts then due from theperson under this chapter, and the balance refunded to the person or hissuccessors in interest.

(Added to NRS by 2003, 20thSpecial Session, 153)

NRS 368A.260 Limitationson claims for refund or credit; form and contents of claim; failure to fileclaim 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 isfiled with:

(1) The Board, if the taxpayer is a licensedgaming establishment; or

(2) The Department, if the taxpayer is not alicensed gaming establishment.

A claim mustbe filed within 3 years after the last day of the month following the reportingperiod for which the overpayment was made.

(b) No credit may be allowed after the expiration ofthe period specified for filing claims for refund unless a claim for credit isfiled with the Board or the Department within that period.

2. Each claim must be in writing and must state thespecific grounds upon which the claim is founded.

3. Failure to file a claim within the time prescribedin this chapter constitutes a waiver of any demand against the State on accountof overpayment.

4. Within 30 days after rejecting any claim in wholeor in part, the Board or the Department shall serve notice of its action on theclaimant in the manner prescribed for service of notice of a deficiencydetermination.

(Added to NRS by 2003, 20thSpecial Session, 153)

NRS 368A.270 Intereston overpayments; disallowance of interest.

1. Except as otherwise provided in this section and NRS 360.320, interest must be paid upon anyoverpayment of any amount of the tax imposed by this chapter in accordance withthe provisions of NRS 368A.140.

2. If the overpayment is paid to the Department, theinterest must be paid:

(a) In the case of a refund, to the last day of thecalendar month following the date upon which the person making the overpayment,if he has not already filed a claim, is notified by the Department that a claimmay be filed or the date upon which the claim is certified to the State Boardof Examiners, whichever is earlier.

(b) In the case of a credit, to the same date as thatto which interest is computed on the tax or amount against which the credit isapplied.

3. If the Board or the Department determines that anyoverpayment has been made intentionally or by reason of carelessness, the Boardor the Department shall not allow any interest on the overpayment.

(Added to NRS by 2003, 20thSpecial Session, 153)

NRS 368A.280 Injunctionor other process to prevent collection of tax prohibited; filing of claim iscondition precedent to maintaining action for refund.

1. No injunction, writ of mandate or other legal orequitable process may issue in any suit, action or proceeding in any courtagainst this State or against any officer of the State to prevent or enjoin thecollection under this chapter of the tax imposed by this chapter or any amountof tax, penalty or interest required to be collected.

2. No suit or proceeding may be maintained in anycourt for the recovery of any amount alleged to have been erroneously orillegally determined or collected unless a claim for refund or credit has beenfiled.

(Added to NRS by 2003, 20thSpecial Session, 154)

NRS 368A.290 Actionfor refund: Period for commencement; venue; waiver.

1. Within 90 days after a final decision upon a claimfiled pursuant to this chapter is rendered by:

(a) The Commission, the claimant may bring an actionagainst the Board on the grounds set forth in the claim.

(b) The Nevada Tax Commission, the claimant may bringan action against the Department on the grounds set forth in the claim.

2. An action brought pursuant to subsection 1 must bebrought in a court of competent jurisdiction in Carson City, the county of thisState where the claimant resides or maintains his principal place of businessor a county in which any relevant proceedings were conducted by the Board orthe Department, for the recovery of the whole or any part of the amount withrespect to which the claim has been disallowed.

3. Failure to bring an action within the time specifiedconstitutes a waiver of any demand against the State on account of allegedoverpayments.

(Added to NRS by 2003, 20thSpecial Session, 154; A 2005, 22ndSpecial Session, 143)

NRS 368A.300 Rightsof claimant upon failure of Board or Department to mail notice of action onclaim; allocation of judgment for claimant.

1. If the Board fails to mail notice of action on aclaim within 6 months after the claim is filed, the claimant may consider theclaim disallowed and file an appeal with the Commission within 30 days afterthe last day of the 6-month period.

2. If the Department fails to mail notice of action ona claim within 6 months after the claim is filed, the claimant may consider theclaim disallowed and file an appeal with the Nevada Tax Commission within 30days 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 claimantmay, within 90 days after the decision is rendered, bring an action against theBoard on the grounds set forth in the claim for the recovery of the whole orany part of the amount claimed as an overpayment.

(b) The Nevada Tax Commission rendered on appeal, theclaimant may, within 90 days after the decision is rendered, bring an actionagainst the Department on the grounds set forth in the claim for the recoveryof the whole or any part of the amount claimed as an overpayment.

4. If judgment is rendered for the plaintiff, theamount of the judgment must first be credited towards any tax due from theplaintiff.

5. The balance of the judgment must be refunded to theplaintiff.

(Added to NRS by 2003, 20thSpecial Session, 154; A 2005, 22nd SpecialSession, 143)

NRS 368A.310 Allowanceof interest in judgment for amount illegally collected. In any judgment, interest must be allowed at the rate of 6percent per annum upon the amount found to have been illegally collected fromthe date of payment of the amount to the date of allowance of credit on accountof the judgment, or to a date preceding the date of the refund warrant by notmore than 30 days. The date must be determined by the Board or the Department.

(Added to NRS by 2003, 20thSpecial Session, 154)

NRS 368A.320 Standingto recover. A judgment may not be rendered infavor of the plaintiff in any action brought against the Board or theDepartment to recover any amount paid when the action is brought by or in thename of an assignee of the person paying the amount or by any person other thanthe person who paid the amount.

(Added to NRS by 2003, 20thSpecial Session, 155)

NRS 368A.330 Actionfor recovery of erroneous refund: Jurisdiction; venue; prosecution.

1. The Board or the Department may recover a refund orany part thereof which is erroneously made and any credit or part thereof whichis erroneously allowed in an action brought in a court of competentjurisdiction in Carson City or Clark County in the name of the State of Nevada.

2. The action must be tried in Carson City or ClarkCounty unless the court, with the consent of the Attorney General, orders achange 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 NevadaRules of Appellate Procedure relating to service of summons, pleadings, proofs,trials and appeals are applicable to the proceedings.

(Added to NRS by 2003, 20thSpecial Session, 155)

NRS 368A.340 Cancellationof illegal determination.

1. If any amount in excess of $25 has been illegallydetermined, either by the person filing the return or by the Board or theDepartment, the Board or the Department shall certify this fact to the StateBoard of Examiners, and the latter shall authorize the cancellation of theamount upon the records of the Board or the Department.

2. If an amount not exceeding $25 has been illegallydetermined, either by the person filing a return or by the Board or theDepartment, the Board or the Department, without certifying this fact to theState Board of Examiners, shall authorize the cancellation of the amount uponthe records of the Board or the Department.

(Added to NRS by 2003, 20thSpecial Session, 155)

MISCELLANEOUS PROVISIONS

NRS 368A.350 Prohibitedacts; penalty.

1. A person shall not:

(a) Make, cause to be made or permit to be made anyfalse or fraudulent return or declaration or false statement in any report ordeclaration, with intent to defraud the State or to evade payment of the tax orany part of the tax imposed by this chapter.

(b) Make, cause to be made or permit to be made anyfalse entry in books, records or accounts with intent to defraud the State orto 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 morethan one set of books, records or accounts with intent to defraud the State orto evade the payment of the tax or any part of the tax imposed by this chapter.

2. Any person who violates the provisions ofsubsection 1 is guilty of a gross misdemeanor.

(Added to NRS by 2003, 20thSpecial Session, 155)

NRS 368A.360 Revocationof gaming license for failure to report, pay or truthfully account for tax. Any licensed gaming establishment liable for the paymentof the tax imposed by NRS 368A.200 whowillfully fails to report, pay or truthfully account for the tax is subject tothe revocation of his gaming license by the Commission.

(Added to NRS by 2003, 20thSpecial Session, 155; A 2005, 22ndSpecial Session, 144)

NRS 368A.370 Remediesof State are cumulative. The remedies of theState provided for in this chapter are cumulative, and no action taken by theCommission, the Board, the Department or the Attorney General constitutes anelection by the State to pursue any remedy to the exclusion of any other remedyfor which provision is made in this chapter.

(Added to NRS by 2003, 20thSpecial Session, 153; A 2005, 22ndSpecial Session, 144)

 

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