Nev. Rev. Stat. § 368A.110 — “Taxpayer” defined

“Taxpayer”
means:
1.  Except as otherwise provided in
subsection 4, if live entertainment that is taxable under this chapter is
provided at a licensed gaming establishment, the person licensed to conduct
gaming at that establishment.
2.  Except as otherwise provided in
subsections 3 and 4, if live entertainment that is taxable under this chapter
is not provided at a licensed gaming establishment, the owner or operator of
the facility where the live entertainment is provided.
3.  Except as otherwise provided in
subsection 4, if live entertainment that is taxable under this chapter is
provided at a publicly owned facility or on public land, the person who
collects the taxable receipts.
4.  If live entertainment that is taxable
under this chapter is provided by an escort, the escort or, if the escort works
as an employee, agent or independent contractor for an escort service, the
owner or operator of the escort service.