1. In addition to any other state gaming license fees provided for in this chapter, before issuing a state gaming license to an applicant for a nonrestricted operation, the Commission shall charge and collect from the applicant a license fee of $80 for each slot machine for each calendar year.
2. The Commission shall charge and collect the fee prescribed in subsection 1, at the rate of $20 for each slot machine for each calendar quarter:
(a) On or before the last day of the last month in a calendar quarter, for the ensuing calendar quarter, from a licensee whose operation is continuing.
(b) In advance from a licensee who begins operation or puts additional slot machines into play during a calendar quarter.
3. Except as provided in NRS 463.386, no proration of the quarterly amount prescribed in subsection 2 may be allowed for any reason.
4. The operator of the location where slot machines are situated shall pay the fee prescribed in subsection 1 upon the total number of slot machines situated in that location, whether the machines are owned by one or more licensee-owners.
5. Any other person, including, without limitation, an operator of an inter-casino linked system, who is authorized to receive a share of the revenue from any slot machine that is operated on the premises of a licensee is liable to the licensee for that person’s proportionate share of the license fees paid by the licensee pursuant to this section and shall remit or credit the full proportionate share to the licensee on or before the dates set forth in subsection 2. A licensee is not liable to any other person authorized to receive a share of the licensee’s revenue from any slot machine that is operated on the premises of a licensee for that person’s proportionate share of the license fees to be remitted or credited to the licensee by that person pursuant to this section.
(Added to NRS by 1967, 883; A 1969, 189; 1973, 390; 1981, 571, 1092; 1999, 956)