Section 368A.490 - Responsibilities of persons licensed to conduct gaming: Payment of tax; records; reports1. If live entertainment that is taxable under chapter 368A of NRS is provided at a licensed gaming establishment, the person licensed to conduct gaming at that establishment is responsible for the payment of the tax, even if another person is affording that entertainment. In such a case, the person licensed to conduct gaming at that establishment is responsible for collecting the tax from the person affording that entertainment and for remitting the tax based upon the records of the person affording that entertainment.2. If live entertainment that is taxable under chapter 368A of NRS is provided at a facility within a licensed gaming establishment in connection with any admission that is taxable under chapter 368A of NRS, and the facility is not operated by the person licensed to conduct gaming at that establishment, that person shall: (a) Keep all pertinent records required by NRS 368A.160, chapter 463 of NRS and Regulation 6 of the Nevada Gaming Commission ;(b) Obtain and keep, or require the operator to obtain and keep, any other pertinent records required by NAC 368A.300 to 368A.540, inclusive , and sections 2 to 8, inclusive ; and(c) Obtain and keep, or require the operator to obtain and keep, any executed contracts relating to the sale or distribution of admissions to the facility that have been entered into by the operator and a ticket service provider.3. If live entertainment that is taxable under chapter 368A of NRS is provided at a facility within a shopping mall on the premises of a licensed gaming establishment and the shopping mall is owned by the person licensed to conduct gaming at that establishment, or by an affiliate of that person, the person licensed to conduct gaming at that establishment is responsible for the payment of the tax and shall include all taxable amounts in the reports required by NRS 368A.220.4. If live entertainment that is taxable under chapter 368A of NRS is provided at a licensed gaming establishment, the person licensed to conduct gaming at that establishment is responsible for the preparation of accurate tax reports and compliance with the provisions of chapter 368A of NRS and NAC 368A.300 to 368A.540, inclusive, and sections 2 to 8, inclusive . The lack of a finding by the Board that a reporting policy or procedures of that person does not constitute approval or acceptance of the reporting policy or procedure.5. Each person that holds:(a) A nonrestricted license shall file with the Board, on or before the 15th day of each month, a report pursuant to NRS 368A.220, showing the amount of all receipts for the preceding month which are taxable pursuant to chapter 368A of NRS.(b) A restricted license shall file with the Board, on or before the 15th day of the month following each calendar quarter, a report pursuant to NRS 368A.220, showing the amount of all receipts for the preceding calendar quarter which are taxable pursuant to chapter 368A of NRS.Nev. Admin. Code § 368A.490
Added to NAC by Gaming Control Bd. by R223-03, 2-25-2004, eff. 1-1-2004; A by R104-15A, eff. 11/2/2016