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)