2013 Nevada Revised Statutes
Chapter 463 - Licensing and Control of Gaming
NRS 463.395 - Limitations on amount of fee for license or rate of tax imposed by local government.
1. The license fee or tax imposed by a local government for conducting, carrying on or operating any gambling game, slot machine or other game of chance must not exceed:
(a) The amount, if charged per person, establishment, game or machine; or
(b) The rate, if charged according to revenue,
which was in effect for that purpose on or before April 27, 1981.
2. If on that date the local government:
(a) Was in existence, had a population of less than 2,000 and was not collecting or authorized by ordinance to collect such a fee or tax, the local government may impose such a fee or tax in an amount approved by the Nevada Tax Commission which is not greater than the largest fee or tax imposed by a local government of the same kind. The fee or tax must not be increased.
(b) Was in existence, had a population of less than 2,000, and was authorized to collect but was not collecting such a fee or tax, the local government may impose such a fee or tax in an amount not greater than that authorized by ordinance.
(c) Was collecting a fee or tax which is afterward held to be invalid, the local government may impose a new fee or tax no greater in amount of estimated revenue to be derived than the fee or tax held invalid.
(Added to NRS by 1981, 568; A 1985, 1152; 1987, 936)
Disclaimer: These codes may not be the most recent version. Nevada may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
