Tax on Live Entertainment

  1. Law
  2. Nevada Revised Statutes
  3. Tax on Live Entertainment

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Section
368A.010

Definitions.

Section
368A.020

"Admission charge" defined.

Section
368A.030

"Board" defined.

Section
368A.040

"Business" defined.

Section
368A.050

"Business entity" defined.

Section
368A.053

Casual assemblage" defined.

Section
368A.055

Commission" defined.

Section
368A.057

"Escort" defined.

Section
368A.058

"Escort service" defined.

Section
368A.060

"Facility" defined.

Section
368A.070

"Game" defined.

Section
368A.080

"Licensed gaming establishment" defined.

Section
368A.090

"Live entertainment" defined.

Section
368A.097

Shopping mall" defined.

Section
368A.100

"Slot machine" defined.

Section
368A.110

"Taxpayer" defined.

Section
368A.115

"Trade show" defined.

Section
368A.120

Natural persons who are deemed to be business entities.

Section
368A.140

Duties of Board, Commission and Department; applicability of chapters 360 and 463 of NRS.

Section
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 or when amount subject to tax is unclear.

Section
368A.160

Maintenance and availability of records for determining liability of taxpayer; liability to taxpayer of lessee, assignee or transferee of certain premises; penalty.

Section
368A.170

Examination of records by Board or Department; payment of expenses of Board or Department for examination of records outside State.

Section
368A.180

Confidentiality of records and files of Board and Department.

Section
368A.200

Imposition and amount of tax; tax collected from purchaser; admission must be shown on ticket or displayed at box office; exemptions from tax.

Section
368A.220

Filing of reports and payment of tax; deposit of amounts received in State General Fund; deposit of certain amount for credit to Nevada Arts Council.

Section
368A.230

Extension of time for payment; payment of interest during period of extension.

Section
368A.240

Credit for amount of tax paid on account of certain charges taxpayer is unable to collect; violations.

Section
368A.250

Certification of excess amount collected; credit and refund.

Section
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.

Section
368A.270

Interest on overpayments; disallowance of interest.

Section
368A.280

Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund.

Section
368A.290

Action for refund: Period for commencement; venue; waiver.

Section
368A.300

Rights of claimant upon failure of Board or Department to mail notice of action on claim; allocation of judgment for claimant.

Section
368A.310

Allowance of interest in judgment for amount illegally collected.

Section
368A.320

Standing to recover.

Section
368A.330

Action for recovery of erroneous refund: Jurisdiction; venue; prosecution.

Section
368A.340

Cancellation of illegal determination.

Section
368A.350

Prohibited acts; penalty.

Section
368A.360

Revocation of gaming license for failure to report, pay or truthfully account for tax; licensed gaming establishment subject to discipline for violation of chapter with intent to avoid tax.

Section
368A.370

Remedies of State are cumulative.