NRS 463.383
Quarterly 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 from each applicant a quarterly license fee to be determined on the basis of the following annual rates:

(a)

From establishments operating or to operate 10 games or less:

(1)

Those establishments operating or to operate one game, the sum of $50.

(2)

Those establishments operating or to operate two games, the sum of $100.

(3)

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

(4)

Those establishments operating or to operate four games, the sum of $375.

(5)

Those establishments operating or to operate five games, the sum of $875.

(6)

Those establishments operating or to operate six or seven games, the sum of $1,500.

(7)

Those establishments operating or to operate 8, 9 or 10 games, the sum of $3,000.

(b)

From establishments operating or to operate more than 10 games:

(1)

For each game up to and including 16 games, the sum of $500.

(2)

For each game from 17 to 26 games, inclusive, the sum of $4,800.

(3)

For each game from 27 to 35 games, inclusive, the sum of $2,800.

(4)

For each game more than 35 games, the sum of $100.

2.

The Commission shall charge and collect the fee prescribed in subsection 1, at the rate of one-fourth of the prescribed annual rate 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 games into play during a calendar quarter.

3.

Except as otherwise provided in NRS 463.386, no proration of the quarterly amount prescribed in subsection 2 may be allowed for any reason.

4.

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.

5.

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.

6.

All games operated or conducted in one room or a group of rooms in the same or a contiguous building are considered one operation 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.

Source: Section 463.383 — Quarterly fee for state license based on number of games operated., https://www.­leg.­state.­nv.­us/NRS/NRS-463.­html#NRS463Sec383.

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

§ 463.383’s source at nv​.us