REQUIRES TWO-THIRDS MAJORITY VOTE (§ 6) EXEMPT
(Reprinted with amendments adopted on April 24, 2023)
FIRST REPRINT S.B. 444
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SENATE BILL NO. 444–COMMITTEE ON
REVENUE AND ECONOMIC DEVELOPMENT
MARCH 27, 2023
____________
Referred to Committee on Revenue and
Economic Development
SUMMARY—Revises provisions relating to the excise tax on
admission to certain facilities where live
entertainment is provided. (BDR 32-602)
FISCAL NOTE: Effect on Local Government: No.
Effect on the State: Yes.
~
EXPLANATION – Matter in bolded italics is new; matter between brackets [omitted material] is material to be omitted.
AN ACT relating to taxation; imposing the excise tax on certain
resales of admission to live entertainment events;
requiring certain persons who facilitate resales of
admission to live entertainment events to collect the
excise tax on such resales which they facilitate; limiting
the liability of such persons for failure to collect the tax
under certain circumstances; authorizing the Department
of Taxation to adopt regulations to require certain persons
who list or advertise resales of admissions to live
entertainment events to collect and remit the tax under
certain circumstances; and providing other matters
properly relating thereto.
Legislative Counsel’s Digest:
Existing law provides for the imposition of an excise tax at a rate of 9 percent 1
of the admission charge on admission to certain facilities where live entertainment 2
is provided. (NRS 368A.200) Existing law additionally provides that such a tax 3
must be collected from the purchaser at the time of purchase, whether or not the 4
admission is purchased for resale. (NRS 368A.200) Section 6 of this bill requires 5
the excise tax imposed on admission to live entertainment events to also be 6
imposed on each resale of admission by a reseller, other than an occasional sale. 7
Section 6 requires a reseller to retain certain records and to provide a credit to a 8
purchaser on the amount of tax owed on the resale of an admission based on the 9
amount of tax paid by the reseller at the time of the initial purchase of the 10
admission. 11
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Section 3.3 of this bill requires a person who directly or indirectly facilitates 12
resales of admission to certain facilities where live entertainment is provided to 13
collect and remit the tax if, in the immediately preceding calendar year or the 14
current calendar year, the facilitator had more than $100,000 of gross receipts from 15
certain transactions or made or facilitated 200 or more sales transactions, on its own 16
behalf or on behalf of a reseller, unless the facilitator enters into an agreement with 17
a reseller whereby the reseller agrees to assume responsibility for the collection and 18
imposition of the tax. Section 3.5 of this bill provides that such a facilitator is not 19
liable for the payment of the tax under certain circumstances. 20
Section 3.7 of this bill authorizes the Department of Taxation to adopt 21
regulations requiring certain persons who receive a fee in exchange for listing or 22
advertising resales of admission to certain facilities where live entertainment is 23
provided for a reseller but who do not collect money or other consideration from a 24
customer to impose, collect and remit the tax if 200 or more sales transactions 25
result from referrals made by the person or the cumulative gross receipts of sales 26
resulting from such referrals exceed $100,000. 27
Sections 1.3-3 and 5 of this bill define certain terms relevant to the tax on 28
admission to live entertainment events. Section 4 of this bill makes a conforming 29
change to make these definitions applicable to this tax. 30
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 1. Chapter 368A of NRS is hereby amended by 1
adding thereto the provisions set forth as sections 1.3 to 3.9, 2
inclusive, of this act. 3
Sec. 1.3. “Affiliate” means a person who directly or 4
indirectly owns or controls, is owned or controlled by, or is under 5
common ownership or control with, another person. For the 6
purposes of this section, control shall be presumed to exist if any 7
person directly or indirectly owns, controls, holds with the power 8
to vote or holds proxies representing 10 percent or more of the 9
voting securities of any other person. This presumption may be 10
rebutted by a showing that control does not exist in fact. 11
Sec. 1.5. 1. “Marketplace facilitator” means a person, 12
including any affiliate of the person, who: 13
(a) Directly or indirectly, does one or more of the following to 14
facilitate the resale of admission to any facility in this State where 15
live entertainment is provided: 16
(1) Lists, makes available or advertises admission to any 17
facility in this State where live entertainment is provided for resale 18
by a marketplace reseller in a marketplace owned, operated or 19
controlled by the person; 20
(2) Facilitates the resale by a marketplace reseller of 21
admission to any facility in this State where live entertainment is 22
provided, through a marketplace by transmitting or otherwise 23
communicating an offer or acceptance of a resale of admission to 24
any facility in this State where live entertainment is provided 25
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between a marketplace reseller and a purchaser in a forum 1
including a shop, store, booth, catalog, Internet site or similar 2
forum; 3
(3) Owns, rents, licenses, makes available or operates any 4
electronic or physical infrastructure or any property, process, 5
method, copyright, trademark or patent that connects marketplace 6
resellers to purchasers for the purpose of making resales of 7
admission to any facility in this State where live entertainment is 8
provided; 9
(4) Provides a marketplace for making resales of admission 10
to any facility in this State where live entertainment is provided, or 11
otherwise facilitates resales of admission to any facility in this 12
State where live entertainment is provided, regardless of 13
ownership or control of the right or privilege of admission to the 14
facility in this State where live entertainment is provided that is the 15
subject of the resale; 16
(5) Provides software development or research and 17
development activities related to any activity described in this 18
subsection, if such software development or research and 19
development activities are directly related to the physical or 20
electronic marketplace provided by a marketplace provider; 21
(6) Provides or offers fulfillment or storage services for a 22
marketplace reseller; 23
(7) Sets prices for the resale by a marketplace reseller of 24
admission to any facility in this State where live entertainment is 25
provided; 26
(8) Provides or offers customer service to a marketplace 27
reseller or the customers of a marketplace reseller, or accepts or 28
assists with taking orders, returns or exchanges of admission to 29
any facility in this State where live entertainment is provided 30
which was resold by a marketplace reseller; or 31
(9) Brands or otherwise identifies resales as those of the 32
marketplace facilitator; and 33
(b) Directly or indirectly, does one or more of the following to 34
facilitate a sale: 35
(1) Collects the sales price or purchase price of a resale of 36
admission to any facility in this State where live entertainment is 37
provided; 38
(2) Provides payment processing services for a resale of 39
admission to any facility in this State where live entertainment is 40
provided; 41
(3) Charges, collects or otherwise receives selling fees, 42
listing fees, referral fees, closing fees, fees for inserting or making 43
available the resale of admission to any facility in this State where 44
live entertainment is provided on a marketplace or other 45
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consideration from the facilitation of a resale of admission to any 1
facility in this State where live entertainment is provided, 2
regardless of ownership or control of the right or privilege of 3
admission to the facility in this State where live entertainment is 4
provided that is the subject of the resale; 5
(4) Through terms and conditions, agreements or 6
arrangements with a third party, collects payment in connection 7
with a resale of admission to any facility in this State where live 8
entertainment is provided from a purchaser and transmits that 9
payment to the marketplace reseller, regardless of whether the 10
person collecting and transmitting such payment receives 11
compensation or other consideration in exchange for the service; 12
or 13
(5) Provides a virtual currency that purchasers are allowed 14
or required to use to purchase a resale of admission to any facility 15
in this State where live entertainment is provided. 16
2. The term does not include a person who provides Internet 17
advertising services, including, without limitation, the listing for 18
resale of admission to any facility in this State where live 19
entertainment is provided, if the person does not directly or 20
indirectly or through an affiliate: 21
(a) Transmit or otherwise communicate an offer or acceptance 22
of a resale of admission to any facility in this State where live 23
entertainment is provided between a marketplace reseller and a 24
purchaser; and 25
(b) Do one or more of the activities listed in paragraph (b) of 26
subsection 1. 27
Sec. 1.7. “Marketplace reseller” means: 28
1. A reseller who makes resales of admission to any facility in 29
this State where live entertainment is provided, through any 30
physical or electronic marketplace owned, operated or controlled 31
by a marketplace facilitator, even if such reseller would not have 32
been required to collect and remit the tax imposed by this chapter 33
had the resale not been made through such marketplace; or 34
2. A reseller who makes resales of admission to any facility in 35
this State where live entertainment is provided, resulting from a 36
referral by a referrer, even if such reseller would not have been 37
required to collect and remit the tax imposed by this chapter had 38
the resale not been made through such referrer. 39
Sec. 2. “Resale” or “resell” means a transaction for the sale 40
of the admission to a facility in this State where live entertainment 41
is provided which occurs after the initial purchase of the 42
admission. The term includes, without limitation, a sale made in 43
person or by telephone, Internet website or any other means of 44
communication or exchange. 45
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Sec. 3. “Reseller” means any person who resells the 1
admission to a facility in this State where live entertainment is 2
provided. 3
Sec. 3.3. 1. Except as otherwise provided in this section and 4
section 3.5 of this act, the provisions of this chapter relating to the 5
imposition, collection and remittance of the tax imposed by NRS 6
368A.200 apply to a marketplace facilitator during a calendar year 7
in which or during a calendar year immediately following any 8
calendar year in which: 9
(a) The cumulative gross receipts from retail sales of tangible 10
personal property to customers in this State and the sale of 11
admission to any facility in this State where live entertainment is 12
provided, which are made or facilitated by the marketplace 13
facilitator on its own behalf or for one or more marketplace 14
sellers, exceed $100,000; or 15
(b) The marketplace facilitator makes or facilitates a combined 16
total of 200 or more separate sales transactions of tangible 17
personal property to customers in this State and admission to any 18
facility in this State where live entertainment is provided on his or 19
her own behalf or for one or more marketplace sellers. 20
2. The provisions of this chapter relating to the imposition, 21
collection and remittance of the tax imposed by NRS 368A.200 do 22
not apply to a marketplace facilitator described in subsection 1 if: 23
(a) The marketplace facilitator and the marketplace reseller 24
have entered into a written agreement whereby the marketplace 25
reseller assumes responsibility for the collection and remittance of 26
the tax imposed by NRS 368A.200 for resales made by the 27
marketplace reseller through the marketplace facilitator; and 28
(b) The marketplace reseller has registered with the 29
Department to collect and remit the tax imposed by 30
NRS 368A.200. 31
Upon request of the Department, a marketplace facilitator shall 32
provide to the Department a report containing the name of each 33
marketplace reseller with whom the marketplace facilitator has 34
entered into an agreement pursuant to this subsection and such 35
other information as the Department determines is necessary to 36
ensure that each marketplace reseller with whom the marketplace 37
facilitator has entered into an agreement pursuant to this 38
subsection has registered with the Department to collect and remit 39
the tax imposed by NRS 368A.200. 40
3. Except as otherwise provided in this section and section 3.5 41
of this act, the provisions of subsection 1 apply regardless of 42
whether: 43
(a) The marketplace reseller for whom a marketplace 44
facilitator makes or facilitates a resale would not have been 45
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required to collect and remit the tax pursuant to this chapter had 1
the resale not been facilitated by the marketplace facilitator; 2
(b) The marketplace reseller for whom a marketplace 3
facilitator makes or facilitates a resale was required to register 4
with the Department to collect and remit the tax imposed by NRS 5
368A.200; or 6
(c) The amount of the sales price of a resale will ultimately 7
accrue to or benefit the marketplace facilitator, the marketplace 8
reseller or any other person. 9
Sec. 3.5. 1. In administering the provisions of this chapter, 10
the Department shall not hold a marketplace facilitator liable for 11
the payment of any tax imposed by this chapter which is 12
attributable to a resale made or facilitated on behalf of a 13
marketplace reseller who is not an affiliate of the marketplace 14
facilitator if: 15
(a) The marketplace facilitator provides proof satisfactory to 16
the Department that the marketplace facilitator has made a 17
reasonable effort to obtain accurate information from the 18
marketplace reseller about the sale; and 19
(b) The failure to collect and remit the correct tax on the resale 20
was due to incorrect information provided to the marketplace 21
facilitator by the marketplace reseller. 22
2. Except as otherwise provided in subsection 3, in 23
administering the provisions of this chapter, the Department shall 24
not hold a marketplace facilitator liable for the payment of any tax 25
imposed by this chapter which is attributable to a resale made or 26
facilitated on behalf of a marketplace reseller who is not an 27
affiliate of the marketplace facilitator if the marketplace facilitator 28
provides proof satisfactory to the Department that the resale was 29
made before January 1, 2026. 30
3. The relief from liability provided pursuant to subsection 2 31
for the 2024 and 2025 calendar years, respectively, must not 32
exceed 5 percent of the total tax imposed by NRS 368A.200 owed 33
for the calendar year on the taxable receipts of the marketplace 34
facilitator from resales made or facilitated by the marketplace 35
facilitator for one or more marketplace resellers. 36
4. If a marketplace facilitator is relieved of liability for the 37
collection and remittance of any amount of the tax imposed by 38
NRS 368A.200 pursuant to subsection 1, the marketplace reseller 39
is liable for the payment of such uncollected, unpaid or unremitted 40
tax. 41
5. To the extent that a marketplace facilitator is relieved of 42
liability for the collection and remittance of any tax pursuant to 43
subsections 2 and 3, the marketplace reseller for whom the 44
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marketplace facilitator made or facilitated the resale giving rise to 1
the tax is also relieved of such liability. 2
6. Nothing in this section shall be construed to relieve any 3
person of liability for collecting but failing to remit to the 4
Department any tax imposed by this chapter. 5
Sec. 3.7. 1. The Department may provide by regulation 6
that, except as otherwise provided in this section, the provisions of 7
this chapter relating to the imposition, collection and remittance of 8
the tax imposed by NRS 368A.200 apply to a referrer during a 9
calendar year in which or during a calendar year immediately 10
following any calendar year in which: 11
(a) The cumulative gross receipts from retail sales of tangible 12
personal property to customers in this State and sales and resales 13
of admission to any facility in this State where live entertainment 14
is provided, which result from referrals from a platform of the 15
referrer, are in excess of $100,000; or 16
(b) There are 200 or more separate sales transactions 17
involving sales of tangible personal property to customers in this 18
State and sales and resales of admission to any facility in this State 19
where live entertainment is provided resulting from referrals from 20
a platform of the referrer. 21
2. Any regulations adopted by the Department pursuant to 22
subsection 1 must provide that the provisions of this chapter 23
relating to the imposition, collection and remittance of the tax 24
imposed by NRS 368A.200 do not apply to a referrer described in 25
subsection 1 if the referrer: 26
(a) Posts a conspicuous notice on each platform of the referrer 27
that includes all of the following: 28
(1) A statement that the tax imposed by NRS 368A.200 is 29
due on certain purchases; 30
(2) A statement that the marketplace reseller from whom 31
the person is purchasing on the platform may or may not collect 32
and remit the tax imposed by NRS 368A.200 on a purchase; 33
(3) Information informing the purchaser that the notice is 34
provided under the requirements of this section; and 35
(4) Instructions for obtaining additional information from 36
the Department regarding whether and how to remit the tax 37
imposed by NRS 368A.200; 38
(b) The referrer provides a monthly notice to each marketplace 39
reseller to whom the referrer made a referral of a potential 40
customer for admission to any facility in this State where live 41
entertainment is provided during the previous calendar year, 42
which monthly notice shall contain all of the following: 43
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(1) A statement that Nevada imposes the tax imposed by 1
NRS 368A.200 on admission to any facility in this State where live 2
entertainment is provided; 3
(2) A statement that a marketplace facilitator must collect 4
and remit the tax imposed by NRS 368A.200; and 5
(3) Instructions for obtaining additional information from 6
the Department regarding the collection and remittance of the tax 7
imposed by NRS 368A.200; and 8
(c) The referrer provides the Department with periodic reports 9
in an electronic format and in the manner prescribed by the 10
Department, which reports contain all of the following: 11
(1) A list of marketplace resellers who received a notice 12
from the referrer pursuant to paragraph (b); 13
(2) A list of marketplace resellers that collect and remit the 14
tax imposed by NRS 368A.200 and that list or advertise the resale 15
of admission to any facility in this State where live entertainment 16
is provided on a platform of the referrer; and 17
(3) An affidavit signed under penalty of perjury from an 18
officer of the referrer affirming that the referrer made reasonable 19
efforts to comply with the applicable notice and reporting 20
requirements of this subsection. 21
3. Any regulations adopted by the Department pursuant to 22
subsection 1 must apply only to referrals by a referrer and shall 23
not preclude the applicability of other provisions of this chapter to 24
a person who is a referrer and is also a licensed gaming 25
establishment, the owner or operator of the facility where the live 26
entertainment is provided, a reseller, a marketplace facilitator or a 27
marketplace reseller. 28
4. As used in this section: 29
(a) “Platform” means an electronic or physical medium, 30
including, without limitation, an Internet site or catalog, that is 31
owned, operated or controlled by a referrer. 32
(b) “Referral” means the transfer through telephone, Internet 33
link or other means by a referrer of a potential customer to a 34
reseller who advertises or lists admission to any facility in this 35
State where live entertainment is provided for resale on a platform 36
of the referrer. 37
(c) “Referrer”: 38
(1) Means a person who does all of the following: 39
(I) Contracts or otherwise agrees with a reseller or 40
marketplace facilitator to list or advertise for resale admission to 41
any facility in this State where live entertainment is provided on 42
behalf of a reseller or marketplace facilitator on a platform, 43
provided such listing or advertisement identifies whether or not 44
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the reseller or marketplace facilitator collects the tax imposed by 1
NRS 368A.200; 2
(II) Receives a commission, fee or other consideration 3
from the reseller or marketplace facilitator for the listing or 4
advertisement; 5
(III) Provides referrals to a reseller or marketplace 6
facilitator, or an affiliate of a reseller or marketplace facilitator; 7
and 8
(IV) Does not collect money or other consideration from 9
the customer for the transaction. 10
(2) Does not include: 11
(I) A person primarily engaged in the business of 12
printing or publishing a newspaper; or 13
(II) A person who does not provide the reseller’s or 14
marketplace facilitator’s shipping terms and who does not 15
advertise whether a reseller or marketplace facilitator collects the 16
tax imposed by NRS 368A.200. 17
Sec. 3.9. 1. Nothing in sections 3.3 to 3.9, inclusive, of this 18
act shall be construed to create any remedy or private right of 19
action against a marketplace facilitator. 20
2. A marketplace facilitator that is required to collect taxes 21
imposed by this chapter is immune from civil liability for claims 22
arising from or related to the overpayment of taxes imposed by this 23
chapter if the marketplace facilitator acted in good faith and 24
without malicious intent. 25
3. Nothing in this section applies to or otherwise limits: 26
(a) Any claim, action, mandate, power, remedy or discretion of 27
the Department, or an agent or designee of the Department. 28
(b) The right of a taxpayer to seek a refund pursuant to NRS 29
368A.250 to 368A.340, inclusive. 30
Sec. 4. NRS 368A.010 is hereby amended to read as follows: 31
368A.010 As used in this chapter, unless the context otherwise 32
requires, the words and terms defined in NRS 368A.020 to 33
368A.115, inclusive, and sections 1.3 to 3.3, inclusive, of this act 34
have the meanings ascribed to them in those sections. 35
Sec. 5. NRS 368A.110 is hereby amended to read as follows: 36
368A.110 “Taxpayer” means: 37
1. Except as otherwise provided in [subsection] subsections 4, 38
5 and 6, if live entertainment that is taxable under this chapter is 39
provided at a licensed gaming establishment, the person licensed to 40
conduct gaming at that establishment. 41
2. Except as otherwise provided in subsections 3 [, and 4,] to 6, 42
inclusive, if live entertainment that is taxable under this chapter is 43
not provided at a licensed gaming establishment, the owner or 44
operator of the facility where the live entertainment is provided. 45
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3. Except as otherwise provided in [subsection] subsections 4, 1
5 and 6, if live entertainment that is taxable under this chapter is 2
provided at a publicly owned facility or on public land, the person 3
who collects the taxable receipts. 4
4. If live entertainment that is taxable under this chapter is 5
provided by an escort, the escort or, if the escort works as an 6
employee, agent or independent contractor for an escort service, the 7
owner or operator of the escort service. 8
5. Except as otherwise provided in subsection 6, with respect 9
to any tax which is due for the resale of the admission to a facility 10
in this State where live entertainment is provided, the reseller. 11
6. With respect to any tax imposed by this chapter which is 12
due for the resale of the admission to a facility in this State where 13
live entertainment is provided and which a marketplace facilitator 14
or referrer is required to collect, the marketplace facilitator or 15
referrer. 16
Sec. 6. NRS 368A.200 is hereby amended to read as follows: 17
368A.200 1. Except as otherwise provided in this section, 18
there is hereby imposed an excise tax on admission to any facility in 19
this State where live entertainment is provided and on the charge for 20
live entertainment provided by an escort at one or more locations in 21
this State. The rate of the tax is: 22
(a) Except as otherwise provided in paragraph (b), for admission 23
to a facility in this State where live entertainment is provided, 9 24
percent of the admission charge to the facility. 25
(b) For live entertainment provided by an escort who is 26
escorting one or more persons at a location or locations in this State, 27
9 percent of the total amount, expressed in terms of money, of 28
consideration paid for the live entertainment provided by the escort. 29
2. Amounts paid for: 30
(a) Admission charges collected and retained by a nonprofit 31
religious, charitable, fraternal or other organization that qualifies as 32
a tax-exempt organization pursuant to 26 U.S.C. § 501(c), or by a 33
nonprofit corporation organized or existing under the provisions of 34
chapter 82 of NRS, are not taxable pursuant to this section, only if 35
the number of tickets to the live entertainment which are offered for 36
sale or other distribution to patrons, either directly or indirectly 37
through a partner, subsidiary, client, affiliate or other collaborator, is 38
less than 7,500. 39
(b) Gratuities directly or indirectly remitted to persons employed 40
at a facility where live entertainment is provided are not taxable 41
pursuant to this section. 42
(c) Fees imposed, collected and retained by an independent 43
financial institution in connection with the use of credit cards or 44
debit cards to pay the admission charge to a facility where live 45
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entertainment is provided are not taxable pursuant to this section. As 1
used in this paragraph, “independent financial institution” means a 2
financial institution that is not the taxpayer or an owner or operator 3
of the facility where the live entertainment is provided or an affiliate 4
of any of those persons. 5
3. The tax imposed by this section must be added to and 6
collected from the purchaser at the time of purchase, whether or not 7
the admission for live entertainment is purchased for resale. 8
4. Except as otherwise provided in this subsection, in addition 9
to the tax imposed pursuant to subsection 1 with respect to the 10
initial sale of admission to any facility in this State where live 11
entertainment is provided, the tax imposed pursuant to subsection 12
1 shall also be collected by a reseller from the purchaser at the 13
time of resale of the admission to a facility in this State where live 14
entertainment is provided. A reseller must maintain records 15
documenting the admission charge and tax paid by the reseller for 16
the initial purchase of the admission and the admission charge 17
and tax collected when the reseller resells the admission. The 18
reseller shall pass through to the purchaser the amount of the tax 19
imposed pursuant to this section which was paid by the reseller at 20
the time of the initial purchase by giving the purchaser a credit on 21
the amount of tax owed pursuant to this section on the resale, 22
except that the amount of the credit may not exceed: 23
(a) The amount of tax paid pursuant to this section on the 24
initial purchase of the admission by the reseller; or 25
(b) The amount of tax owed pursuant to this section on the 26
resale of the admission. 27
If the resale or admission to any facility in this State where live 28
entertainment is provided is an occasional sale, as defined in NRS 29
372.035, such a resale is exempt from the payment of any 30
additional amount of excise tax pursuant to this subsection. For 31
the purposes of this subsection, an “occasional sale” is a resale of 32
admission to a facility in this State where live entertainment is 33
provided by a person who is not engaged in the business of 34
reselling such admission, provided that such resale is not one of a 35
series of resales sufficient in number, scope and character to 36
constitute the activity of engaging in the business of making such 37
resales. 38
5. The tax imposed by subsection 1 does not apply to: 39
(a) Live entertainment that this State is prohibited from taxing 40
under the Constitution, laws or treaties of the United States or the 41
Nevada Constitution. 42
(b) Live entertainment that is governed by the Nevada 43
Interscholastic Activities Association pursuant to chapter 385B of 44
NRS or is provided or sponsored by an elementary school, junior 45
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high school, middle school or high school, if only pupils or faculty 1
provide the live entertainment. 2
(c) An athletic contest, event, tournament or exhibition provided 3
by an institution of the Nevada System of Higher Education, if 4
students of such an institution are contestants in the contest, event, 5
tournament or exhibition. 6
(d) Live entertainment that is provided by or entirely for the 7
benefit of a nonprofit religious, charitable, fraternal or other 8
organization that qualifies as a tax-exempt organization pursuant to 9
26 U.S.C. § 501(c), or a nonprofit corporation organized or existing 10
under the provisions of chapter 82 of NRS, only if the number of 11
tickets to the live entertainment which are offered for sale or other 12
distribution to patrons, either directly or indirectly through a partner, 13
subsidiary, client, affiliate or other collaborator, is less than 7,500. 14
(e) Any boxing contest or exhibition governed by the provisions 15
of chapter 467 of NRS. 16
(f) Live entertainment that is not provided at a licensed gaming 17
establishment if the facility in which the live entertainment is 18
provided has a maximum occupancy of less than 200 persons. 19
(g) Live entertainment that is provided at a licensed gaming 20
establishment that is licensed for less than 51 slot machines, less 21
than 6 games, or any combination of slot machines and games 22
within those respective limits, if the facility in which the live 23
entertainment is provided has a maximum occupancy of less than 24
200 persons. 25
(h) Live entertainment that is provided at a trade show. 26
(i) Music performed by musicians who move constantly through 27
the audience if no other form of live entertainment is afforded to the 28
patrons. 29
(j) Live entertainment that is provided at a licensed gaming 30
establishment at private meetings or dinners attended by members of 31
a particular organization or by a casual assemblage if the purpose of 32
the event is not primarily for entertainment. 33
(k) Live entertainment that is provided in the common area of a 34
shopping mall, unless the entertainment is provided in a facility 35
located within the mall. 36
(l) Food and product demonstrations provided at a shopping 37
mall, a craft show or an establishment that sells grocery products, 38
housewares, hardware or other supplies for the home. 39
(m) Live entertainment that is incidental to an amusement ride, a 40
motion simulator or a similar digital, electronic, mechanical or 41
electromechanical attraction. For the purposes of this paragraph, live 42
entertainment shall be deemed to be incidental to an amusement 43
ride, a motion simulator or a similar digital, electronic, mechanical 44
or electromechanical attraction if the live entertainment is: 45
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(1) Not the predominant element of the attraction; and 1
(2) Not the primary purpose for which the public rides, 2
attends or otherwise participates in the attraction. 3
(n) A race scheduled at a race track in this State and sanctioned 4
by the National Association for Stock Car Auto Racing, if two or 5
more such races are held at that race track during the same calendar 6
year. 7
(o) An athletic contest, event or exhibition conducted by a 8
professional team based in this State if the professional team based 9
in this State is a participant in the contest, event or exhibition. 10
(p) Live entertainment that is provided by or entirely for the 11
benefit of a governmental entity. 12
[5.] 6. As used in this section: 13
(a) [“Affiliate” has the meaning ascribed to it in NRS 463.0133. 14
(b)] “Maximum occupancy” means, in the following order of 15
priority: 16
(1) The maximum occupancy of the facility in which live 17
entertainment is provided, as determined by the State Fire Marshal 18
or the local governmental agency that has the authority to determine 19
the maximum occupancy of the facility; 20
(2) If such a maximum occupancy has not been determined, 21
the maximum occupancy of the facility designated in any permit 22
required to be obtained in order to provide the live entertainment; or 23
(3) If such a permit does not designate the maximum 24
occupancy of the facility, the actual seating capacity of the facility 25
in which the live entertainment is provided. 26
[(c)] (b) “Operator” includes, without limitation, a person who 27
operates a facility where live entertainment is provided or who 28
presents, produces or otherwise provides live entertainment. 29
Sec. 7. 1. This section becomes effective upon passage and 30
approval. 31
2. Sections 1 to 6, inclusive, of this act become effective: 32
(a) Upon passage and approval for the purpose of adopting any 33
regulations and performing any other preparatory administrative 34
tasks that are necessary to carry out the provisions of this act; and 35
(b) On January 1, 2024, for all other purposes. 36
H