Nev. Rev. Stat. § 363C.540 — Food services and drinking places (NAICS 722)

1.  The food services and drinking places
business category (NAICS 722) includes all business entities primarily engaged
in preparing meals, snacks and beverages to customer order for immediate
on-premises and off-premises consumption.
2.  The amount of the commerce tax for a
business entity included in this category is the amount obtained by subtracting
$4,000,000 from the Nevada gross revenue of the business entity for the taxable
year and multiplying that amount by 0.194 percent.