NRS 463.395
Limitations on amount of fee for license or rate of tax imposed by local government.

1.

The license fee or tax imposed by a local government for conducting, carrying on or operating any gambling game, slot machine or other game of chance must not exceed:

(a)

The amount, if charged per person, establishment, game or machine; or

(b)

The rate, if charged according to revenue,
Ê which was in effect for that purpose on or before April 27, 1981.

2.

If on that date the local government:

(a)

Was in existence, had a population of less than 2,000 and was not collecting or authorized by ordinance to collect such a fee or tax, the local government may impose such a fee or tax in an amount approved by the Nevada Tax Commission which is not greater than the largest fee or tax imposed by a local government of the same kind. The fee or tax must not be increased.

(b)

Was in existence, had a population of less than 2,000, and was authorized to collect but was not collecting such a fee or tax, the local government may impose such a fee or tax in an amount not greater than that authorized by ordinance.

(c)

Was collecting a fee or tax which is afterward held to be invalid, the local government may impose a new fee or tax no greater in amount of estimated revenue to be derived than the fee or tax held invalid.

Source: Section 463.395 — Limitations on amount of fee for license or rate of tax imposed by local government., https://www.­leg.­state.­nv.­us/NRS/NRS-463.­html#NRS463Sec395.

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

§ 463.395’s source at nv​.us