Nev. Admin. Code § 368A.440 — 368A.440

NAC 368A.440    Determination of maximum occupancy by Board; presumption when maximum
occupancy not designated on permit; rebuttal of presumption by taxpayer. ( NRS 368A.140 )
1.  For the purposes of subsection 4 of NRS 368A.020 , the Board shall
determine the maximum occupancy of a facility where live entertainment is
provided pursuant to 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 Board 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 Board, that the actual
seating capacity of the facility is less than 200 persons or 7,500 persons or
more. In determining whether the taxpayer has successfully rebutted the
presumption, the Board 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 Gaming Control Bd. by R223-03, 2-25-2004,
eff. 1-1-2004; A by Gaming Comm’n by R104-15, 11-2-2016)