As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 368A.020 to 368A.115, inclusive, have the meanings ascribed to them in those sections. (Added to NRS by 2003, 20th Special Session, 146; A 2005, 2480; 2005, 22nd Special Session, 140; 2015, 3762; 2021, 2708)
1. Except as otherwise provided in this section, “admission charge” means the total amount, expressed in terms of money, of consideration paid for the right or privilege to enter or have access to a facility where live entertainment is provided. 2. Except as otherwise provided in this section or NRS 368A.200 or any other specific […]
“Board” means the Nevada Gaming Control Board. (Added to NRS by 2003, 20th Special Session, 146)
“Business” means any activity engaged in or caused to be engaged in by a business entity with the object of gain, benefit or advantage, either direct or indirect, to any person or governmental entity. (Added to NRS by 2003, 20th Special Session, 146)
1. “Business entity” includes: (a) A corporation, partnership, proprietorship, limited-liability company, business association, joint venture, limited-liability partnership, business trust and their equivalents organized under the laws of this State or another jurisdiction and any other type of entity that engages in business. (b) A natural person engaging in a business if that person is deemed […]
“Casual assemblage” includes, without limitation: 1. Participants in conventions, business meetings or tournaments governed by chapter 463 of NRS, and their guests; or 2. Persons celebrating a friend’s or family member’s wedding, birthday, anniversary, graduation, religious ceremony or similar occasion that is generally recognized as customary for celebration. (Added to NRS by 2005, 2480)
“Commission” means the Nevada Gaming Commission. (Added to NRS by 2005, 22nd Special Session, 140)
1. “Escort” means a person who, for monetary consideration, in the form of a fee, commission or salary, dates, socializes, visits, consorts with or accompanies, or offers to date, socialize, visit, consort with or accompany, another or others to or about social affairs, entertainments or places of amusement or within any place of public resort […]
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 […]
“Facility” means any area or premises, indoor or outdoor, where live entertainment is provided and for which consideration is collected for the right or privilege of entering, or having access to, that area or those premises. (Added to NRS by 2003, 20th Special Session, 147; A 2005, 2481; 2015, 3763)
“Game” has the meaning ascribed to it in NRS 463.0152. (Added to NRS by 2003, 20th Special Session, 147)
“Governmental entity” means: 1. The United States and any of its unincorporated agencies and instrumentalities; 2. Any incorporated agency or instrumentality of the United States wholly owned by the United States or by a corporation wholly owned by the United States; 3. The State of Nevada and any of its unincorporated agencies and instrumentalities; or […]
“Licensed gaming establishment” has the meaning ascribed to it in NRS 463.0169. (Added to NRS by 2003, 20th Special Session, 147)
1. “Live entertainment” means any activity provided for pleasure, enjoyment, recreation, relaxation, diversion or other similar purpose by a person or persons who are physically present when providing that activity to a patron or group of patrons who are physically present. 2. The term: (a) Includes, without limitation, any one or more of the following […]
“Shopping mall” includes any area or premises where multiple vendors assemble for the primary purpose of selling goods or services, regardless of whether consideration is collected for the right or privilege of entering that area or those premises. (Added to NRS by 2005, 2480)
“Slot machine” has the meaning ascribed to it in NRS 463.0191. (Added to NRS by 2003, 20th Special Session, 147)
“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 […]
“Trade show” means an event of limited duration primarily attended by members of a particular trade or industry for the purpose of exhibiting their merchandise or services or discussing matters of interest to members of that trade or industry. (Added to NRS by 2005, 2480)
A natural person engaging in a business shall be deemed to be a business entity that is subject to the provisions of this chapter if the person is required to file with the Internal Revenue Service a Schedule C (Form 1040), Profit or Loss From Business Form, or its equivalent or successor form, or a […]
