A.B. 219
- *AB219*
ASSEMBLY BILL NO. 219–ASSEMBLYMEMBER WATTS
PREFILED FEBRUARY 3, 2025
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JOINT SPONSOR: SENATOR DOÑATE
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Referred to Committee on Revenue
SUMMARY—Revises provisions relating to the use of the proceeds
of the tax on live entertainment. (BDR 32-652)
FISCAL NOTE: Effect on Local Government: No.
Effect on the State: Yes.
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EXPLANATION – Matter in bolded italics is new; matter between brackets [omitted material] is material to be omitted.
AN ACT relating to taxation; revising the amount of the tax on live
entertainment that is required to be distributed to the
Nevada Arts Council; and providing other matters
properly relating thereto.
Legislative Counsel’s Digest:
Existing law imposes an excise tax on admission to any facility in this State 1
where live entertainment is provided, at a rate of 9 percent of the admission charge. 2
Under existing law, the tax is required to be added to the purchase of the admission 3
and paid by the purchaser at the time of purchase. (NRS 368A.200) If the live 4
entertainment is provided at a licensed gaming establishment, the person licensed to 5
conduct gaming at the establishment is required to pay the tax to the Nevada 6
Gaming Control Board. If the live entertainment is not provided at a licensed 7
gaming establishment, the person collecting the tax from purchasers is required to 8
remit the tax to the Department of Taxation. (NRS 368A.110, 368A.140) Existing 9
law requires the Board and the Department to deposit all taxes, interest and 10
penalties received from the excise tax on live entertainment in the State Treasury 11
for credit to the State General Fund, except that, on or before October 1 of each 12
year, the Department is required to deposit $150,000 from the taxes, interest and 13
penalties it receives in the State Treasury for credit to the Nevada Arts Council as a 14
continuing appropriation. (NRS 368A.220) This bill revises the amount of the 15
excise tax on live entertainment that is required to be deposited in the State 16
Treasury for credit to the Nevada Arts Council by requiring that: (1) an amount 17
equal to 1 percent of such taxes, and the interest and penalties on such taxes, 18
received by the Board and the Department in the immediately preceding fiscal year 19
be deposited in the State Treasury for credit to the Nevada Arts Council as a 20
continuing appropriation; and (2) any additional amount of such taxes, and the 21
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interest and penalties on such taxes, be deposited in the State Treasury for credit to 22
the State General Fund. 23
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 1. NRS 368A.220 is hereby amended to read as 1
follows: 2
368A.220 1. Except as otherwise provided in this section: 3
(a) Each taxpayer who is a licensed gaming establishment shall 4
file with the Board, on or before the 15th day of each month, a 5
report showing the amount of all taxable receipts for the preceding 6
month or the month in which the taxable events occurred. The report 7
must be in a form prescribed by the Board. 8
(b) All other taxpayers shall file with the Department, on or 9
before the last day of each month, a report showing the amount of 10
all taxable receipts for the preceding month. The report must be in a 11
form prescribed by the Department. 12
2. The Board or the Department, if it deems it necessary to 13
ensure payment to or facilitate the collection by the State of the tax 14
imposed by NRS 368A.200, may require reports to be filed not later 15
than 10 days after the end of each calendar quarter. 16
3. Each report required to be filed by this section must be 17
accompanied by the amount of the tax that is due for the period 18
covered by the report. 19
4. Except as otherwise provided in this subsection, the Board 20
and the Department shall deposit all taxes, interest and penalties 21
they receive pursuant to this chapter in the State Treasury for credit 22
to [the State General Fund. On or before October 1 of each year, the 23
Department shall deposit $150,000 from the taxes, interest and 24
penalties it receives pursuant to this chapter in the State Treasury for 25
credit to the] : 26
(a) The Nevada Arts Council created by NRS 233C.025 [.] until 27
the amount deposited in the State Treasury for credit to the 28
Nevada Arts Council is equal to 1 percent of all taxes, interest and 29
penalties received by the Department and the Board pursuant to 30
this chapter in the immediately preceding fiscal year. The amount 31
deposited in the State Treasury for credit to the Nevada Arts Council 32
pursuant to this [subsection] paragraph is hereby authorized for 33
expenditure by the Nevada Arts Council as a continuing 34
appropriation. 35
(b) The State General Fund after the requirement of 36
paragraph (a) has been satisfied. 37
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Sec. 2. This act becomes effective on July 1, 2025. 1
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