Nev. Admin. Code § 368A.450 — 368A.450

NAC 368A.450    Computation of amount of tax due: Generally. ( NRS 368A.140 )    For 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 charge.
3.  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 retained by the taxpayer or operator,
and not from an estimate of that amount.
(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)