Nev. Rev. Stat. § 368A.90 — “Live entertainment” defined

1.  “Live entertainment” means any activity
provided for pleasure, enjoyment, recreation, relaxation, diversion or other
similar purpose by a person or persons who are physically present when
providing that activity to a patron or group of patrons who are physically
present.
2.  The term:
(a) Includes, without limitation, any one or more
of the following activities:
(1) Music or vocals provided by one or
more professional or amateur musicians or vocalists;
(2) Dancing performed by one or more
professional or amateur dancers or performers, including, without limitation,
dancing performed by one or more persons who are nude or partially nude;
(3) Acting or drama provided by one or
more professional or amateur actors or players;
(4) Acrobatics or stunts provided by one
or more professional or amateur acrobats, performers or stunt persons;
(5) Animal stunts or performances induced
by one or more animal handlers or trainers, except as otherwise provided in
subparagraph (3) of paragraph (b);
(6) Athletic or sporting contests, events
or exhibitions provided by one or more professional or amateur athletes,
sportsmen or sportswomen;
(7) Comedy or magic provided by one or
more professional or amateur comedians, magicians, illusionists, entertainers
or performers;
(8) A show or production involving any
combination of the activities described in subparagraphs (1) to (7), inclusive;
(9) A performance by a disc jockey who
presents recorded music; and
(10) An escort who is escorting one or
more persons at a location or locations in this State.
(b) Except as otherwise provided in subsection 3,
excludes, without limitation, any one or more of the following activities:
(1) Television, radio, closed circuit or
Internet broadcasts of live entertainment;
(2) Entertainment provided by a patron or
patrons, including, without limitation, singing by patrons or dancing by or
between patrons;
(3) Animal behaviors induced by animal
trainers or caretakers primarily for the purpose of education and scientific
research;
(4) An activity that is an uncompensated,
spontaneous performance that is not longer than 20 minutes during a 60-minute
period;
(5) An activity described in subparagraphs
(1) to (8), inclusive, of paragraph (a) that does not constitute a performance,
including, without limitation, go-go dancing; or
(6) Marketing or promotional activities,
including, without limitation, dancing or singing that is for a period that
does not exceed 20 minutes during a 60-minute period and that is associated
with the serving of food and beverages.
3.  The exclusions set forth in paragraph
(b) of subsection 2 do not apply to an activity provided by a nonprofit
religious, charitable, fraternal or other organization that qualifies as a
tax-exempt organization pursuant to 26 U.S.C. § 501(c), or by a nonprofit
corporation organized or existing under the provisions of chapter 82 of NRS, when the number of tickets to
the activity offered for sale or other distribution is 15,000 or more.
4.  As used in this section, “person who is
nude or partially nude” means a natural person with any of the following less
than completely or opaquely covered:
(a) His or her genitals;
(b) The pubic region; or
(c) A female breast below a point immediately
above the top of the areola.