Nev. Rev. Stat. § 364.130 — Community theaters exempt from business licenses

1.  As used in this section unless the
context otherwise requires:
(a) “Community” means the inhabitants of a
county, district, city or town.
(b) “Community theater” means a place for
amusement, entertainment, recreation, or the study of art, conducted or
operated for the benefit of a community.
2.  The proceeds of all shows,
entertainments and art lessons conducted, held or given in any community
theater, or by an organization formed and existing for the exclusive purpose of
operating or conducting such community theater, after deducting the necessary
expenses therefor, must be devoted exclusively to community purposes. Exclusive
title to all property and rights acquired for or in behalf of such theater or
organization vests in the community wherein the theater is situated or wherein
the organization is formed and exists, as the case may be.
3.  No license tax may be imposed upon, or
collected for, any community theater while used and occupied exclusively as
such, nor upon any show, amusement, entertainment, recreation, or school of art
conducted, held or given exclusively for community purposes.