NRS 463.323
Collection and disposition of county fees for licenses in county whose population is less than 700,000.
1.
The county license department, or the sheriff if there is no county license department, shall collect all county license fees, and no license money paid to the sheriff or county license department may be refunded, whether the slot machine, game or device for which the license was issued has voluntarily ceased or its license has been revoked or suspended, or for any other reason. The sheriff of the county or the county license department shall demand that all persons required to procure county licenses in accordance with this chapter take out and pay for the licenses, and the sheriff if there is no county license department is liable on the sheriff’s official bond for all money due for the licenses remaining uncollected by reason of the sheriff’s negligence.2.
If the county has no county license department, the sheriff shall, on or before the fifth day of each month, pay over to the county treasurer all money received for licenses and take from the county treasurer a receipt therefor, and the sheriff shall immediately on the same day return to the county auditor all licenses not issued or disposed of by the sheriff as is provided by law with respect to other county licenses.3.
If the county has a county license department, all money received for county gaming licenses must be paid over to the county treasurer at the time and in the manner prescribed by county ordinance.4.
All money received for county gaming licenses under this chapter must be retained by the county treasurer for credit to the county general fund, except:(a)
Where the license is collected within the boundaries of any incorporated city, the county shall retain 25 percent of the money, and the incorporated city is entitled to 75 percent of the money, which must be paid into the general fund of the incorporated city.(b)
Where the license is collected within the boundaries of any unincorporated town under the control of the board of county commissioners pursuant to chapter 269 of NRS, the county shall retain 25 percent of the money, and 75 percent of the money must be placed in the town government fund for the general use and benefit of the unincorporated town.
Source:
Section 463.323 — Collection and disposition of county fees for licenses in county whose population is less than 700,000., https://www.leg.state.nv.us/NRS/NRS-463.html#NRS463Sec323.