Nev. Rev. Stat. § 360.787 — Payment of licensing fees by operator of facility where exhibition is held; regulations

NRS  360.787    Payment of licensing fees by operator of facility where
exhibition is held; regulations.
1.  A person or governmental entity that
operates a facility at which one or more exhibitions are held is responsible
for the payment of a licensing fee pursuant to this section on behalf of the
persons who do not have a state business license but who take part in the
exhibition for a purpose related to the conduct of a business.
2.  The operator of the facility shall pay
the licensing fee required by subsection 1 either:
(a) On an annual basis by remitting to the
Department the sum of $5,000 on or before July 1 for all the exhibitions held
at that facility during the fiscal year beginning on that day; or
(b) On a quarterly basis by remitting to the
Department an amount equal to the product of the total number of businesses
taking part in each exhibition at the facility during a calendar quarter who do
not have a state business license multiplied by the number of days on which the
exhibition is held at the facility during the calendar quarter, multiplied in
turn by $1.25 for each exhibition held at the facility during the calendar
quarter.
3.  If the operator of a facility at which
an exhibition is held has not paid the licensing fee as provided in paragraph
(a) of subsection 2, the operator of the facility shall, on or before the last
day of each calendar quarter in which an exhibition is held at that facility,
remit to the Department the licensing fee in the amount required by paragraph
(b) of subsection 2 for all the exhibitions held at that facility during that
calendar quarter.
4.  The licensing fees due pursuant to this
section must be calculated, reported and paid separately from any other fees
due from the operator of the facility pursuant to this chapter.
5.  The Nevada Tax Commission shall adopt
such regulations as it deems necessary to carry out the provisions of this
section.