REQUIRES TWO-THIRDS MAJORITY VOTE (§ 13)
S.B. 431
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SENATE BILL NO. 431–COMMITTEE ON
REVENUE AND ECONOMIC DEVELOPMENT
MARCH 24, 2025
____________
Referred to Committee on Revenue and
Economic Development
SUMMARY—Revises provisions relating to the excise tax on live
entertainment. (BDR 32-692)
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; imposing the excise tax on admission
to live entertainment events through certain resales;
requiring certain persons who facilitate resales of
admission to live entertainment events to collect the
excise tax on such resales; limiting the liability of such
persons for failure to collect the tax under certain
circumstances; repealing the exemption for certain
athletic events involving a professional team based in this
State from the excise tax on live entertainment;
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. Existing law additionally provides that such a tax must be collected 3
from the purchaser at the time of purchase, whether or not the admission is 4
purchased for resale. (NRS 368A.200) Section 13 of this bill requires the excise tax 5
imposed on admission to live entertainment events to also be imposed on each 6
resale of admission by a reseller, other than an occasional sale. Section 13 requires 7
a reseller to retain certain records and to provide a credit to a purchaser on the 8
amount of tax owed on the resale of an admission based on the amount of tax paid 9
by the reseller at the time of the initial purchase of the admission. 10
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Existing law exempts from the excise tax imposed on admission to live 11
entertainment events, an athletic contest, event or exhibition conducted by a 12
professional team based in this State if the professional team based in this State is a 13
participant in the contest, event or exhibition. (NRS 368A.200) Section 13 14
eliminates this exemption. 15
Section 7 of this bill requires a person who directly or indirectly facilitates 16
resales of admission to certain facilities where live entertainment is provided to 17
collect and remit the tax if, in the immediately preceding calendar year or the 18
current calendar year, the facilitator had more than $100,000 of gross receipts from 19
certain transactions or made or facilitated 200 or more sales transactions, on the 20
facilitator’s own behalf or on behalf of a reseller, unless the facilitator enters into an 21
agreement with a reseller whereby the reseller agrees to assume responsibility for 22
the collection and imposition of the tax. Section 8 of this bill provides that such a 23
facilitator is not liable for the payment of the tax under certain circumstances. 24
Section 9 of this bill authorizes the Department of Taxation to adopt 25
regulations requiring certain persons who receive a fee in exchange for listing or 26
advertising resales for a reseller of admission to certain facilities where live 27
entertainment is provided but who do not collect money or other consideration from 28
a customer to impose, collect and remit the tax if 200 or more sales transactions 29
result from referrals made by the person or the cumulative gross receipts of sales 30
resulting from such referrals exceed $100,000. 31
Sections 2-6 and 12 of this bill define certain terms relevant to the tax on 32
admission to live entertainment events. Section 11 of this bill makes a conforming 33
change to make these definitions applicable to this tax. 34
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 2 to 10, inclusive, 2
of this act. 3
Sec. 2. “Affiliate” means a person who directly or indirectly 4
owns or controls, is owned or controlled by or is under common 5
ownership or control with another person. For the purposes of this 6
section, control shall be presumed to exist if any person directly or 7
indirectly owns, controls, holds with the power to vote or holds 8
proxies representing 10 percent or more of the voting securities of 9
any other person. This presumption may be rebutted by a showing 10
that control does not exist in fact. 11
Sec. 3. 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 the resale of, by a 17
marketplace reseller in a marketplace owned, operated or 18
controlled by the person, admission to any facility in this State 19
where live entertainment is provided; 20
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(2) Facilitates the resale of admission to any facility in this 1
State where live entertainment is provided when such resale is 2
facilitated by a marketplace reseller through a marketplace by 3
transmitting or otherwise communicating an offer or acceptance 4
of such a resale between a marketplace reseller and a purchaser in 5
a forum, including, without limitation, a shop, store, booth, 6
catalog, Internet website or similar forum; 7
(3) Owns, rents, licenses, makes available or operates any 8
electronic or physical infrastructure or any property, process, 9
method, copyright, trademark or patent that connects marketplace 10
resellers to purchasers for the purpose of making resales of 11
admission to any facility in this State where live entertainment is 12
provided; 13
(4) Provides a marketplace for making resales of admission 14
to any facility in this State where live entertainment is provided or 15
otherwise facilitates the resale of admission to any facility in this 16
State where live entertainment is provided, regardless of 17
ownership or control of the right or privilege of admission to the 18
facility in this State where live entertainment is provided that is the 19
subject of the resale; 20
(5) Provides software development or research and 21
development activities related to any activity described in this 22
subsection, if such software development or research and 23
development activities are directly related to the physical or 24
electronic marketplace provided by a marketplace provider; 25
(6) Provides or offers fulfillment or storage services for a 26
marketplace reseller; 27
(7) Sets prices for the resale by a marketplace reseller of 28
admission to any facility in this State where live entertainment is 29
provided; 30
(8) Provides or offers customer service to a marketplace 31
reseller or the customers of a marketplace reseller, or accepts or 32
assists with taking orders, returns or exchanges of admission to 33
any facility in this State where live entertainment is provided 34
which was resold by a marketplace reseller; or 35
(9) Brands or otherwise identifies resales as those of the 36
marketplace facilitator; and 37
(b) Directly or indirectly does one or more of the following to 38
facilitate a sale: 39
(1) Collects the sales price or purchase price of a resale of 40
admission to any facility in this State where live entertainment is 41
provided; 42
(2) Provides payment processing services for a resale of 43
admission to any facility in this State where live entertainment is 44
provided; 45
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(3) Charges, collects or otherwise receives selling fees, 1
listing fees, referral fees, closing fees, fees for inserting or making 2
available the resale of admission to any facility in this State where 3
live entertainment is provided on a marketplace or other 4
consideration from the facilitation of a resale of admission to any 5
facility in this State where live entertainment is provided, 6
regardless of ownership or control of the right or privilege of 7
admission to the facility in this State where live entertainment is 8
provided that is the subject of the resale; 9
(4) Through terms and conditions, agreements or 10
arrangements with a third party, collects payment from a 11
purchaser in connection with a resale of admission to any facility 12
in this State where live entertainment is provided and transmits 13
that payment to the marketplace reseller, regardless of whether the 14
person collecting and transmitting such payment receives 15
compensation or other consideration in exchange for the service; 16
or 17
(5) Provides a virtual currency that purchasers are allowed 18
or required to use to purchase a resale of admission to any facility 19
in this State where live entertainment is provided. 20
2. The term does not include a person who provides Internet 21
advertising services, including, without limitation, the listing for 22
resale of admission to any facility in this State where live 23
entertainment is provided, if the person does not directly or 24
indirectly or through an affiliate: 25
(a) Transmit or otherwise communicate an offer or acceptance 26
between a marketplace reseller and a purchaser of a resale of 27
admission to any facility in this State where live entertainment is 28
provided; and 29
(b) Do one or more of the activities listed in paragraph (b) of 30
subsection 1. 31
Sec. 4. “Marketplace reseller” means a reseller who makes 32
resales of admission to any facility in this State where live 33
entertainment is provided, when such resale: 34
1. Is made through any physical or electronic marketplace 35
owned, operated or controlled by a marketplace facilitator, even if 36
the reseller would not have been required to collect and remit the 37
tax imposed by this chapter had the resale not been made through 38
such marketplace; or 39
2. Results from a referral by a referrer, even if the reseller 40
would not have been required to collect and remit the tax imposed 41
by this chapter had the resale not been made through such 42
referrer. 43
Sec. 5. “Resale” or “resell” means a transaction for the sale 44
of the admission to a facility in this State where live entertainment 45
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is provided which occurs after the initial purchase of the 1
admission. The term includes, without limitation, a sale made in 2
person or by telephone, an Internet website or any other means of 3
communication or exchange. 4
Sec. 6. “Reseller” means any person who resells the 5
admission to a facility in this State where live entertainment is 6
provided. 7
Sec. 7. 1. Except as otherwise provided in this section and 8
section 8 of this act, the provisions of this chapter relating to the 9
imposition, collection and remittance of the tax imposed by NRS 10
368A.200 apply to a marketplace facilitator during a calendar year 11
in which or during a calendar year immediately following any 12
calendar year in which: 13
(a) The cumulative gross receipts from retail sales of tangible 14
personal property to customers in this State and the sale of 15
admission to any facility in this State where live entertainment is 16
provided, which are made or facilitated by the marketplace 17
facilitator on its own behalf or for one or more marketplace 18
sellers, exceed $100,000; or 19
(b) The marketplace facilitator, on his or her own behalf or for 20
one or more marketplace sellers, makes or facilitates a combined 21
total of 200 or more separate sales transactions of tangible 22
personal property to customers in this State and of admission to 23
any facility in this State where live entertainment is provided. 24
2. The provisions of this chapter relating to the imposition, 25
collection and remittance of the tax imposed by NRS 368A.200 do 26
not apply to a marketplace facilitator described in subsection 1 if: 27
(a) The marketplace facilitator and the marketplace reseller 28
have entered into a written agreement whereby the marketplace 29
reseller assumes responsibility for the collection and remittance of 30
the tax imposed by NRS 368A.200 for resales made by the 31
marketplace reseller through the marketplace facilitator; and 32
(b) The marketplace reseller has registered with the 33
Department to collect and remit the tax imposed by 34
NRS 368A.200. 35
Upon request of the Department, a marketplace facilitator shall 36
provide to the Department a report containing the name of each 37
marketplace reseller with whom the marketplace facilitator has 38
entered into an agreement pursuant to this subsection and such 39
other information as the Department determines is necessary to 40
ensure that each marketplace reseller with whom the marketplace 41
facilitator has entered into an agreement pursuant to this 42
subsection has registered with the Department to collect and remit 43
the tax imposed by NRS 368A.200. 44
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3. Except as otherwise provided in this section and section 8 1
of this act, the provisions of subsection 1 apply regardless of 2
whether: 3
(a) The marketplace reseller for whom a marketplace 4
facilitator makes or facilitates a resale would not have been 5
required to collect and remit the tax pursuant to this chapter had 6
the resale not been facilitated by the marketplace facilitator; 7
(b) The marketplace reseller for whom a marketplace 8
facilitator makes or facilitates a resale was required to register 9
with the Department to collect and remit the tax imposed by 10
NRS 368A.200; or 11
(c) The amount of the sales price of a resale will ultimately 12
accrue to or benefit the marketplace facilitator, the marketplace 13
reseller or any other person. 14
Sec. 8. 1. In administering the provisions of this chapter, 15
the Department shall not hold a marketplace facilitator liable for 16
the payment of any tax imposed by this chapter which is 17
attributable to a resale made or facilitated on behalf of a 18
marketplace reseller who is not an affiliate of the marketplace 19
facilitator if: 20
(a) The marketplace facilitator provides proof satisfactory to 21
the Department that the marketplace facilitator has made a 22
reasonable effort to obtain accurate information from the 23
marketplace reseller about the sale; and 24
(b) The failure to collect and remit the correct tax on the resale 25
was due to incorrect information provided to the marketplace 26
facilitator by the marketplace reseller. 27
2. Except as otherwise provided in subsection 3, in 28
administering the provisions of this chapter, the Department shall 29
not hold a marketplace facilitator liable for the payment of any tax 30
imposed by this chapter which is attributable to a resale made or 31
facilitated on behalf of a marketplace reseller who is not an 32
affiliate of the marketplace facilitator if the marketplace facilitator 33
provides proof satisfactory to the Department that the resale was 34
made before January 1, 2028. 35
3. The relief from liability provided pursuant to subsection 2 36
for the 2026 and 2027 calendar years, respectively, must not 37
exceed 5 percent of the total tax imposed by NRS 368A.200 owed 38
for the calendar year on the taxable receipts of the marketplace 39
facilitator from resales made or facilitated by the marketplace 40
facilitator for one or more marketplace resellers. 41
4. If a marketplace facilitator is relieved of liability for the 42
collection and remittance of any amount of the tax imposed by 43
NRS 368A.200 pursuant to subsection 1, the marketplace reseller 44
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is liable for the payment of such uncollected, unpaid or unremitted 1
tax. 2
5. To the extent that a marketplace facilitator is relieved of 3
liability for the collection and remittance of any tax pursuant to 4
subsections 2 and 3, the marketplace reseller for whom the 5
marketplace facilitator made or facilitated the resale giving rise to 6
the tax is also relieved of such liability. 7
6. Nothing in this section shall be construed to relieve any 8
person of liability for collecting but failing to remit to the 9
Department any tax imposed by this chapter. 10
Sec. 9. 1. The Department may provide by regulation that, 11
except as otherwise provided in this section, the provisions of this 12
chapter relating to the imposition, collection and remittance of the 13
tax imposed by NRS 368A.200 apply to a referrer during a 14
calendar year in which or during a calendar year immediately 15
following any calendar year in which: 16
(a) The cumulative gross receipts from retail sales of tangible 17
personal property to customers in this State and sales and resales 18
of admission to any facility in this State where live entertainment 19
is provided, which result from referrals from a platform of the 20
referrer, are in excess of $100,000; or 21
(b) There are 200 or more separate sales transactions 22
involving sales of tangible personal property to customers in this 23
State and sales and resales of admission to any facility in this State 24
where live entertainment is provided resulting from referrals from 25
a platform of the referrer. 26
2. Any regulations adopted by the Department pursuant to 27
subsection 1 must provide that the provisions of this chapter 28
relating to the imposition, collection and remittance of the tax 29
imposed by NRS 368A.200 do not apply to a referrer described in 30
subsection 1 if the referrer: 31
(a) Posts a conspicuous notice on each platform of the referrer 32
that includes all of the following: 33
(1) A statement that the tax imposed by NRS 368A.200 is 34
due on certain purchases; 35
(2) A statement that the marketplace reseller from whom 36
the person is purchasing on the platform may or may not collect 37
and remit the tax imposed by NRS 368A.200 on a purchase; 38
(3) Information informing the purchaser that the notice is 39
provided under the requirements of this section; and 40
(4) Instructions for obtaining additional information from 41
the Department regarding whether and how to remit the tax 42
imposed by NRS 368A.200; 43
(b) The referrer provides a monthly notice to each marketplace 44
reseller to whom the referrer made a referral of a potential 45
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customer for admission to any facility in this State where live 1
entertainment is provided during the previous calendar year. Such 2
monthly notice must contain all of the following: 3
(1) A statement that Nevada imposes the tax imposed by 4
NRS 368A.200 on admission to any facility in this State where live 5
entertainment is provided; 6
(2) A statement that a marketplace facilitator must collect 7
and remit the tax imposed by NRS 368A.200; and 8
(3) Instructions for obtaining additional information from 9
the Department regarding the collection and remittance of the tax 10
imposed by NRS 368A.200; and 11
(c) The referrer provides the Department with periodic reports 12
in an electronic format and in the manner prescribed by the 13
Department. Such reports must contain all of the following: 14
(1) A list of marketplace resellers who received a notice 15
from the referrer pursuant to paragraph (b); 16
(2) A list on a platform of the referrer of marketplace 17
resellers that collect and remit the tax imposed by NRS 368A.200 18
and that list or advertise the resale of admission to any facility in 19
this State where live entertainment is provided; and 20
(3) An affidavit signed under penalty of perjury from an 21
officer of the referrer affirming that the referrer made reasonable 22
efforts to comply with the applicable notice and reporting 23
requirements of this subsection. 24
3. Any regulations adopted by the Department pursuant to 25
subsection 1 must apply only to referrals by a referrer and must 26
not preclude the applicability of other provisions of this chapter to 27
a person who is a referrer and is also a licensed gaming 28
establishment, the owner or operator of the facility where the live 29
entertainment is provided, a reseller, a marketplace facilitator or a 30
marketplace reseller. 31
4. As used in this section: 32
(a) “Platform” means an electronic or physical medium, 33
including, without limitation, an Internet website or catalog, that 34
is owned, operated or controlled by a referrer. 35
(b) “Referral” means the transfer though telephone, an 36
Internet link or other means by a referrer of a potential customer 37
to a reseller who advertises or lists on a platform of the referrer 38
the resale of admission to any facility in this State where live 39
entertainment is provided. 40
(c) “Referrer”: 41
(1) Means a person who does all of the following: 42
(I) Contracts or otherwise agrees with a reseller or 43
marketplace facilitator to list or advertise for resale admission to 44
any facility in this State where live entertainment is provided on 45
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behalf of a reseller or marketplace facilitator on a platform, 1
provided such listing or advertisement identifies whether or not 2
the reseller or marketplace facilitator collects the tax imposed by 3
NRS 368A.200; 4
(II) Receives a commission, fee or other consideration 5
from the reseller or marketplace facilitator for the listing or 6
advertisement; 7
(III) Provides referrals to a reseller or marketplace 8
facilitator, or an affiliate of a reseller or marketplace facilitator; 9
and 10
(IV) Does not collect money or any other consideration 11
from the customer for the transaction. 12
(2) Does not include: 13
(I) A person primarily engaged in the business of 14
printing or publishing a newspaper; or 15
(II) A person who does not provide the reseller’s or 16
marketplace facilitator’s shipping terms and who does not 17
advertise whether a reseller or marketplace facilitator collects the 18
tax imposed by NRS 368A.200. 19
Sec. 10. 1. Nothing in sections 7 to 10, inclusive, of this act 20
shall be construed to create any remedy or private right of action 21
against a marketplace facilitator. 22
2. A marketplace facilitator that is required to collect the 23
taxes imposed by this chapter is immune from civil liability for 24
claims arising from or related to the overpayment of taxes imposed 25
by this chapter if the marketplace facilitator acts in good faith and 26
without malicious intent. 27
3. Nothing in this section applies to or otherwise limits: 28
(a) Any claim, action, mandate, power, remedy or discretion of 29
the Department, or an agent or designee of the Department. 30
(b) The right of a taxpayer to seek a refund pursuant to NRS 31
368A.250 to 368A.340, inclusive. 32
Sec. 11. NRS 368A.010 is hereby amended to read as follows: 33
368A.010 As used in this chapter, unless the context otherwise 34
requires, the words and terms defined in NRS 368A.020 to 35
368A.115, inclusive, and sections 2 to 6, inclusive, of this act have 36
the meanings ascribed to them in those sections. 37
Sec. 12. NRS 368A.110 is hereby amended to read as follows: 38
368A.110 “Taxpayer” means: 39
1. Except as otherwise provided in [subsection] subsections 4, 40
5 and 6, if live entertainment that is taxable under this chapter is 41
provided at a licensed gaming establishment, the person licensed to 42
conduct gaming at that establishment. 43
2. Except as otherwise provided in subsections 3 [and 4,] to 6, 44
inclusive, if live entertainment that is taxable under this chapter is 45
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not provided at a licensed gaming establishment, the owner or 1
operator of the facility where the live entertainment is provided. 2
3. Except as otherwise provided in [subsection] subsections 4, 3
5 and 6, if live entertainment that is taxable under this chapter is 4
provided at a publicly owned facility or on public land, the person 5
who collects the taxable receipts. 6
4. If live entertainment that is taxable under this chapter is 7
provided by an escort, the escort or, if the escort works as an 8
employee, agent or independent contractor for an escort service, the 9
owner or operator of the escort service. 10
5. Except as otherwise provided in subsection 6, with respect 11
to any tax which is due for the resale of the admission to a facility 12
in this State where live entertainment is provided, the reseller. 13
6. With respect to any tax imposed by this chapter which is 14
due for the resale of the admission to a facility in this State where 15
live entertainment is provided and which a marketplace facilitator 16
or referrer is required to collect, the marketplace facilitator or 17
referrer. 18
Sec. 13. NRS 368A.200 is hereby amended to read as follows: 19
368A.200 1. Except as otherwise provided in this section, 20
there is hereby imposed an excise tax on admission to any facility in 21
this State where live entertainment is provided and on the charge for 22
live entertainment provided by an escort at one or more locations in 23
this State. The rate of the tax is: 24
(a) Except as otherwise provided in paragraph (b), for admission 25
to a facility in this State where live entertainment is provided, 9 26
percent of the admission charge to the facility. 27
(b) For live entertainment provided by an escort who is 28
escorting one or more persons at a location or locations in this State, 29
9 percent of the total amount, expressed in terms of money, of 30
consideration paid for the live entertainment provided by the escort. 31
2. Amounts paid for: 32
(a) Admission charges collected and retained by a nonprofit 33
religious, charitable, fraternal or other organization that qualifies as 34
a tax-exempt organization pursuant to 26 U.S.C. § 501(c), or by a 35
nonprofit corporation organized or existing under the provisions of 36
chapter 82 of NRS, are not taxable pursuant to this section, only if 37
the number of tickets to the live entertainment which are offered for 38
sale or other distribution to patrons, either directly or indirectly 39
through a partner, subsidiary, client, affiliate or other collaborator, is 40
less than 7,500. 41
(b) Gratuities directly or indirectly remitted to persons employed 42
at a facility where live entertainment is provided are not taxable 43
pursuant to this section. 44
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(c) Fees imposed, collected and retained by an independent 1
financial institution in connection with the use of credit cards or 2
debit cards to pay the admission charge to a facility where live 3
entertainment is provided are not taxable pursuant to this section. As 4
used in this paragraph, “independent financial institution” means a 5
financial institution that is not the taxpayer or an owner or operator 6
of the facility where the live entertainment is provided or an affiliate 7
of any of those persons. 8
3. The tax imposed by this section must be added to and 9
collected from the purchaser at the time of purchase, whether or not 10
the admission for live entertainment is purchased for resale. 11
4. Except as otherwise provided in this subsection, in addition 12
to the tax imposed by subsection 1 with respect to the initial sale of 13
admission to any facility in this State where live entertainment is 14
provided, the tax imposed by subsection 1 shall also be collected by 15
a reseller from the purchaser at the time of the resale of admission 16
to a facility in this State where live entertainment is provided. A 17
reseller must maintain records documenting the admission charge 18
and tax paid by the reseller for the initial purchase of the 19
admission and the admission charge and tax collected when the 20
reseller resells the admission. The reseller shall pass through to 21
the purchaser the amount of the tax imposed pursuant to this 22
section which was paid by the reseller at the time of the initial 23
purchase by giving the purchaser a credit on the amount of tax 24
owed pursuant to this section on the resale, except that the amount 25
of the credit may not exceed: 26
(a) The amount of tax paid pursuant to this section on the 27
initial purchase of the admission by the reseller; or 28
(b) The amount of tax owed pursuant to this section on the 29
resale of the admission. 30
If the resale of admission to any facility in this State where live 31
entertainment is provided is an occasional sale as defined in NRS 32
372.035, such a resale is exempt from the payment of any 33
additional amount of excise tax pursuant to this subsection. For 34
the purposes of this subsection, an “occasional sale” is a resale of 35
admission to a facility in this State where live entertainment is 36
provided by a person who is not engaged in the business of 37
reselling such admission, provided that such resale is not one of a 38
series of resales sufficient in number, scope and character to 39
constitute the activity of engaging in the business of making such 40
resales. 41
5. The tax imposed by subsection 1 does not apply to: 42
(a) Live entertainment that this State is prohibited from taxing 43
under the Constitution, laws or treaties of the United States or the 44
Nevada Constitution. 45
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(b) Live entertainment that is governed by the Nevada 1
Interscholastic Activities Association pursuant to chapter 385B of 2
NRS or is provided or sponsored by an elementary school, junior 3
high school, middle school or high school, if only pupils or faculty 4
provide the live entertainment. 5
(c) An athletic contest, event, tournament or exhibition provided 6
by an institution of the Nevada System of Higher Education, if 7
students of such an institution are contestants in the contest, event, 8
tournament or exhibition. 9
(d) Live entertainment that is provided by or entirely for the 10
benefit of a nonprofit religious, charitable, fraternal or other 11
organization that qualifies as a tax-exempt organization pursuant to 12
26 U.S.C. § 501(c), or a nonprofit corporation organized or existing 13
under the provisions of chapter 82 of NRS, only if the number of 14
tickets to the live entertainment which are offered for sale or other 15
distribution to patrons, either directly or indirectly through a partner, 16
subsidiary, client, affiliate or other collaborator, is less than 7,500. 17
(e) Any boxing contest or exhibition governed by the provisions 18
of chapter 467 of NRS. 19
(f) Live entertainment that is not provided at a licensed gaming 20
establishment if the facility in which the live entertainment is 21
provided has a maximum occupancy of less than 200 persons. 22
(g) Live entertainment that is provided at a licensed gaming 23
establishment that is licensed for less than 51 slot machines, less 24
than 6 games, or any combination of slot machines and games 25
within those respective limits, if the facility in which the live 26
entertainment is provided has a maximum occupancy of less than 27
200 persons. 28
(h) Live entertainment that is provided at a trade show. 29
(i) Music performed by musicians who move constantly through 30
the audience if no other form of live entertainment is afforded to the 31
patrons. 32
(j) Live entertainment that is provided at a licensed gaming 33
establishment at private meetings or dinners attended by members of 34
a particular organization or by a casual assemblage if the purpose of 35
the event is not primarily for entertainment. 36
(k) Live entertainment that is provided in the common area of a 37
shopping mall, unless the entertainment is provided in a facility 38
located within the mall. 39
(l) Food and product demonstrations provided at a shopping 40
mall, a craft show or an establishment that sells grocery products, 41
housewares, hardware or other supplies for the home. 42
(m) Live entertainment that is incidental to an amusement ride, a 43
motion simulator or a similar digital, electronic, mechanical or 44
electromechanical attraction. For the purposes of this paragraph, live 45
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entertainment shall be deemed to be incidental to an amusement 1
ride, a motion simulator or a similar digital, electronic, mechanical 2
or electromechanical attraction if the live entertainment is: 3
(1) Not the predominant element of the attraction; and 4
(2) Not the primary purpose for which the public rides, 5
attends or otherwise participates in the attraction. 6
(n) A race scheduled at a race track in this State and sanctioned 7
by the National Association for Stock Car Auto Racing, if two or 8
more such races are held at that race track during the same calendar 9
year. 10
(o) [An athletic contest, event or exhibition conducted by a 11
professional team based in this State if the professional team based 12
in this State is a participant in the contest, event or exhibition. 13
(p)] Live entertainment that is provided by or entirely for the 14
benefit of a governmental entity. 15
[5.] 6. As used in this section: 16
(a) [“Affiliate” has the meaning ascribed to it in NRS 463.0133. 17
(b)] “Maximum occupancy” means, in the following order of 18
priority: 19
(1) The maximum occupancy of the facility in which live 20
entertainment is provided, as determined by the State Fire Marshal 21
or the local governmental agency that has the authority to determine 22
the maximum occupancy of the facility; 23
(2) If such a maximum occupancy has not been determined, 24
the maximum occupancy of the facility designated in any permit 25
required to be obtained in order to provide the live entertainment; or 26
(3) If such a permit does not designate the maximum 27
occupancy of the facility, the actual seating capacity of the facility 28
in which the live entertainment is provided. 29
[(c)] (b) “Operator” includes, without limitation, a person who 30
operates a facility where live entertainment is provided or who 31
presents, produces or otherwise provides live entertainment. 32
Sec. 14. 1. This section becomes effective upon passage and 33
approval. 34
2. Sections 1 to 13, inclusive, of this act become effective: 35
(a) Upon passage and approval for the purpose of adopting any 36
regulations and performing any other preparatory administrative 37
tasks that are necessary to carry out the provisions of this act; and 38
(b) On January 1, 2026, for all other purposes. 39
H