Nev. Admin. Code § 368A.130 — 368A.130

NAC 368A.130    Determination of maximum occupancy by Department; presumption
when maximum occupancy not designated on permit; rebuttal of presumption by
taxpayer. ( NRS
360.090 , 368A.140 )
1.  For the purposes of subsection 4 of NRS 368A.020 , the Department
shall determine the maximum occupancy of a facility where live entertainment is
provided in accordance with the provisions of paragraph (b) of subsection 5 of NRS 368A.200 .
2.  For the purposes of subsection 1 and
paragraph (b) of subsection 5 of NRS
368A.200 , if there is no governmental permit designating the maximum
occupancy of a facility where live entertainment is provided, the Department
must presume that the actual seating capacity of the facility is at least 200
persons and less than 7,500 persons. To rebut this presumption, the taxpayer
must establish, to the reasonable satisfaction of the Department, that the
actual seating capacity of the facility is less than 200 persons or at least
7,500 persons. In determining whether the taxpayer has successfully rebutted
the presumption, the Department shall consider all evidence provided by the
taxpayer, including, without limitation, evidence of actual attendance, the
number of admissions sold or offered for sale, the square footage of the
facility, the physical needs or requirements of the patrons in relation to the
nature of the live entertainment provided and any other evidence tending to
establish the actual seating capacity of the facility.
(Added to NAC by Tax Comm’n by R212-03, eff. 12-4-2003;
A by R196-05, 2-23-2006; R062-15, 11-2-2016)