Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 368A.80 — 368A.80
NAC 368A.080 Patron defined. ( NRS 360.090 , 368A.140 ) Patron means a person who gains access to a
facility where live entertainment is provided and who neither solicits nor
receives, from any source, any payment, reimbursement, remuneration or other
form of consideration, other than a prize for participation in a contest
between patrons, for being present in the facility or providing live
entertainment at the facility.
(Added to NAC by Tax Commn by R212-03, eff. 12-4-2003;
A by R062-15, 11-2-2016)
Source: official text