Section 368A.450 - Computation of amount of tax dueFor purposes of computing the amount of the tax due pursuant to chapter 368A of NRS:
1. The tax rate must be applied to the total amounts paid for taxable admission charges, excluding the amount of any federal, state or local taxes included in those payments.
2. The tax must be paid on all taxable admission charges, regardless of whether the taxable amounts are paid in cash or through an extension of credit. Any required minimum purchases of food, beverages or merchandise must be accounted for solely as part of the total amount paid for the taxable admission charge3. The amount of any fees imposed in connection with the use of credit cards or debit cards which is excluded from taxation pursuant to paragraph (c) of subsection 2 of NRS 368A.200 must be determined from the actual amount imposed, collected and retained by the independent financial institution and not from an estimate of that amount.4. The tax must be paid on all the proceeds received by the taxpayer or the operator, in exchange for the sale of an admission to a facility, including, without limitation, the proceeds of any service charge or other fee or charge, other than a fee excluded from the tax pursuant to paragraph (c) of subsection 2 of NRS 368A.200, that is imposed and received by, or on behalf of the taxpayer or the operator. 5. The tax on any taxable admission to a facility where live entertainment is provided which is sold as a component of a package must be computed in accordance with the following provisions: (a) Except as otherwise provided in paragraph (b) :(1) The average retail value of the admission must be prorated against the average retail value of all the components of the package, and the tax must be paid on the sum obtained by multiplying the resulting prorated fraction by the actual price paid for the package.(2) Any value advertised to the public as the retail value of a component of a package is rebuttably presumed to constitute the actual retail value of that component.(3) If no average retail value can be established for a component of a package, the cost of the component to the taxpayer must be used to carry out subparagraph (1).(b) This subsection does not prohibit a taxpayer from paying, at the option of the taxpayer, the tax on the full retail value of the admission components of a package. 6. The amount of any charge or fee excluded from the tax pursuant to subsection 3 or 4 of NRS 368A.020 must be determined from the actual amount imposed, collected and retainedb by the taxpayer or operator, and not from an estimate of that amount.Nev. Admin. Code § 368A.450
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