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2017 Nevada Revised Statutes
Chapter 368A - Tax on Live Entertainment
NRS 368A.058 - “Escort service” defined.
Universal Citation: NV Rev Stat § 368A.058 (2017)
1. “Escort service” means a person who, for a fee, commission, profit, payment or other monetary consideration, furnishes, refers or offers to furnish or refer an escort to a patron, offers to introduce a patron to an escort, or who provides an escort to a patron. The term does not include a person who advertises that an escort will provide sexual conduct to a patron or who solicits, offers to provide or provides acts of sexual conduct to a patron.
2. As used in this section, “sexual conduct” has the meaning ascribed to it in NRS 368A.057.
(Added to NRS by 2015, 3762)
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