"Taxpayer" means:
1. Except as otherwise provided in subsection 4, if live entertainment that is taxable under this chapter is provided at a licensed gaming establishment, the person licensed to conduct gaming at that establishment.
2. Except as otherwise provided in subsections 3 and 4, if live entertainment that is taxable under this chapter is not provided at a licensed gaming establishment, the owner or operator of the facility where the live entertainment is provided.
3. Except as otherwise provided in subsection 4, if live entertainment that is taxable under this chapter is provided at a publicly owned facility or on public land, the person who collects the taxable receipts.
4. If live entertainment that is taxable under this chapter is provided by an escort, the escort or, if the escort works as an employee, agent or independent contractor for an escort service, the owner or operator of the escort service.
(Added to NRS by 2003, 20th Special Session, 147; A 2015, 3765)