NRS 463.373
Quarterly fee for state license for restricted operation.

1.

Before issuing a state gaming license to an applicant for a restricted operation, the Commission shall charge and collect from the applicant for each slot machine for each quarter year:

(a)

A license fee of $81 for each slot machine if the applicant will have at least 1 but not more than 5 slot machines.

(b)

A license fee of $405 plus $141 for each slot machine in excess of 5 if the applicant will have at least 6 but not more than 15 slot machines.

2.

The Commission shall charge and collect the fee prescribed in subsection 1:

(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 otherwise provided in NRS 463.386, no proration of the fee prescribed in subsection 1 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 or not the machines are owned by one or more licensee-owners.

Source: Section 463.373 — Quarterly fee for state license for restricted operation., https://www.­leg.­state.­nv.­us/NRS/NRS-463.­html#NRS463Sec373.

463.370
Monthly fee for state license 463.371
Computation of gross revenue: Credit instruments 463.372
Slot machines: Counting for purposes of administering quarterly fee and annual taxes and fees. 463.373
Quarterly fee for state license for restricted operation. 463.375
Quarterly fee for state license for nonrestricted operation 463.380
Annual fee for state license based on number of games operated. 463.383
Quarterly fee for state license based on number of games operated. 463.385
Annual excise tax upon slot machines: Imposition 463.386
Credit for prepaid fees for license upon transfer of gaming license for continuing operation 463.387
Refund of excessive state fees or taxes paid 463.388
Determination of deficiency: Recomputation or estimate of taxes or fees 463.389
Remedies of State are cumulative. 463.390
Quarterly fee for county license 463.395
Limitations on amount of fee for license or rate of tax imposed by local government. 463.400
Penalty for willful evasion of payment of fees for license and other acts and omissions. 463.3715
Computation of gross revenue: Items which may be deducted. 463.3717
Compilation of information concerning gross revenue reported by licensees 463.3855
Annual fee for license for operator of slot machine route or inter-casino linked system. 463.3856
Annual fee for license for operator of information service 463.3857
Fees from licensee who concludes gaming operation: Final fee based on total outstanding value of collectible credit instruments 463.3881
Determination of deficiency: Notice. 463.3882
Determination of deficiency: Lien. 463.3883
Redetermination: Time for filing and contents of petition
Last Updated

Feb. 5, 2021

§ 463.373’s source at nv​.us