NRS 463.380
Annual fee for state license based on number of games operated.


1.

In addition to any other state gaming license fees provided for in this chapter, the Commission shall, before issuing a state gaming license, charge and collect in advance from each applicant a license fee to be determined on the following basis:

(a)

Those establishments operating or to operate one game, the sum of $100.

(b)

Those establishments operating or to operate two games, the sum of $200.

(c)

Those establishments operating or to operate three games, the sum of $400.

(d)

Those establishments operating or to operate four games, the sum of $750.

(e)

Those establishments operating or to operate five games, the sum of $1,750.

(f)

Those establishments operating or to operate six or seven games, the sum of $3,000.

(g)

Those establishments operating or to operate 8, 9 or 10 games, the sum of $6,000.

(h)

Those establishments operating or to operate 11, 12 or 13 games, the sum of $650 for each game so operating or to operate.

(i)

Those establishments operating or to operate 14, 15 or 16 games, the sum of $1,000 for each game so operating or to operate.

(j)

Those establishments operating or to operate more than 16 games, the sum of $1,000 for each game to and including 16 games and the sum of $200 for each game in excess of 16 games so operating or to operate.

2.

In computing the number of games operated or to be operated by an applicant under this section, a license authorizing the receiving of bets or wagers on races held at a track which uses the pari-mutuel system of wagering located outside of the State of Nevada, or on sporting events by any system or method of wagering other than the system known as the pari-mutuel method of wagering, shall be deemed a game within the meaning of this section.

3.

All licenses must be issued for the calendar year beginning January 1 and expiring December 31. If the operation of the licensee is continuing, the Commission shall charge and collect the fee prescribed in subsection 1 on or before December 31 for the ensuing calendar year. If the operation is new or has been temporarily closed with the approval of the Board, the Commission shall prorate the license fee on a monthly basis. If any licensee desires to enlarge the licensee’s operations during the calendar year, the licensee must, after the licensee’s application is approved, be charged the full annual fees for the number of games for which the licensee desires a license under this section, and is entitled to credit thereon for the annual fee the licensee may have previously paid under this section for the same calendar year for a lesser number of games.

4.

Card games, that is, stud or draw poker, bridge, whist, solo, low ball, and panguingui for money, and slot machines, when not utilized as an adjunct to or a unit of any banking, percentage or mechanical device or machine, are not gambling games under the provisions of this section.

5.

All games operated or conducted in one room or a group of rooms in the same or a contiguous building are considered one operation under this section, and the license to be paid must be determined on the aggregate number of games in each room or group of rooms in the same or a contiguous building.

6.

Except as otherwise provided in this section and NRS 463.386, the amount of the fee specified in subsection 1 must not be prorated.

Source: Section 463.380 — Annual fee for state license based on number of games operated., https://www.­leg.­state.­nv.­us/NRS/NRS-463.­html#NRS463Sec380.

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

§ 463.380’s source at nv​.us