Current through 82nd (2023) Legislative Session Chapter 535 and 34th (2023) Special Session Chapter 1 and 35th (2023) Special Session Chapter 1
Section 463.373 - Quarterly fee for state license for restricted operation1. Before issuing a state gaming license to an applicant for a restricted operation, the Commission shall charge and collect from the applicant for each slot machine for each quarter year: (a) A license fee of $81 for each slot machine if the applicant will have at least 1 but not more than 5 slot machines.(b) A license fee of $405 plus $141 for each slot machine in excess of 5 if the applicant will have at least 6 but not more than 15 slot machines.2. The Commission shall charge and collect the fee prescribed in subsection 1:(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 slot machines into play during a calendar quarter.3. Except as otherwise provided in NRS 463.386, no proration of the fee prescribed in subsection 1 may be allowed for any reason.4. The operator of the location where slot machines are situated shall pay the fee prescribed in subsection 1 upon the total number of slot machines situated in that location, whether or not the machines are owned by one or more licensee-owners.5. Any person who is authorized to receive a share of the revenue from any slot machine that is operated on the premises of a licensee is liable to the licensee for that person's proportionate share of the fee prescribed in subsection 1 and shall remit or credit his or her full proportionate share to the licensee on or before the last day of the last month in a calendar quarter, if the licensee is paying the fee in accordance with paragraph (a) of subsection 2, or, if the licensee is paying the fee in accordance with paragraph (b) of subsection 2, on or before the date on which the licensee pays the fee. A licensee is not liable to any person who is authorized to receive a share of the revenue from any slot machine that is operated on the premises of the licensee for that person's proportionate share of the fee prescribed in subsection 1.Added to NRS by 1967, 818; A 1969, 188; 1973, 389; 1981, 570, 571, 1091; 1983, 1336; 1987, 1860; 1993, 1444; 2003, 20th Special Session, 211; 2023, 1498Amended by 2023, Ch. 237,§7, eff. 6/9/2023.Added to NRS by 1967, 818; A 1969, 188; 1973, 389; 1981, 570, 571, 1091; 1983, 1336; 1987, 1860; 1993, 1444; 2003, 20th Special Session, 211