Nev. Rev. Stat. § 368A.20 — “Admission charge” defined

1.  Except as otherwise provided in this
section, “admission charge” means the total amount, expressed in terms of
money, of consideration paid for the right or privilege to enter or have access
to a facility where live entertainment is provided.
2.  Except as otherwise provided in this
section or NRS 368A.200 or any other
specific statute, the term includes, without limitation, an entertainment fee,
a cover charge, a required minimum purchase of food, beverages or merchandise,
a membership fee and a service charge or any other fee or charge that is
required to be paid in exchange for admission to a facility where live entertainment
is provided.
3.  The term does not include:
(a) The value of an admission to a facility
provided to a patron on a complimentary basis, unless the complimentary
admission is associated with a separate purchase that is required for the
patron to enter or have access to the facility; or
(b) A charge for the right or privilege of
entering, or having access to, a particular portion within a facility, that is
in addition to a charge described in subsection 1 or 2, including, without
limitation, a charge for:
(1) Food, beverages or merchandise that is
in addition to a required minimum purchase of food, beverages or merchandise as
described in subsection 2; or
(2) Access to tables, seats, lounge chairs
or particular areas near a swimming pool.
4.  Except as otherwise provided in this
subsection, the term does not include license or rental fees for luxury suites,
boxes or similar products at facilities with a maximum occupancy of at least
7,500 persons. If the license or rental fee includes the admission of a certain
number of patrons to a facility where a live entertainment event is provided,
the admission charge is an amount equal to the lowest priced admission charge
for the live entertainment event multiplied by the number of admissions to the
live entertainment event included in the license or rental fee.