NRS 463.375
Quarterly fee for state license for nonrestricted operation

  • proportionate share of operator of inter-casino linked system and other persons.

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.

Source: Section 463.375 — Quarterly fee for state license for nonrestricted operation; proportionate share of operator of inter-casino linked system and other persons., https://www.­leg.­state.­nv.­us/NRS/NRS-463.­html#NRS463Sec375.

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

Jun. 24, 2021

§ 463.375’s source at nv​.us