AB219

Existing law imposes an excise tax on admission to any facility in this State where live entertainment is provided, at a rate of 9 percent of the admission charge. Under existing law, the tax is required to be added to the purchase of the admission and paid by the purchaser at the time of purchase. (NRS 368A.200) If the live entertainment is provided at a licensed gaming establishment, the person licensed to conduct gaming at the establishment is required to pay the tax to the Nevada Gaming Control Board. If the live entertainment is not provided at a licensed gaming establishment, the person collecting the tax from purchasers is required to remit the tax to the Department of Taxation. (NRS 368A.110, 368A.140) Existing law requires the Board and the Department to deposit all taxes, interest and penalties received from the excise tax on live entertainment in the State Treasury for credit to the State General Fund, except that, on or before October 1 of each year, the Department is required to deposit $150,000 from the taxes, interest and penalties it receives in the State Treasury for credit to the Nevada Arts Council as a continuing appropriation. (NRS 368A.220) This bill revises the amount of the excise tax on live entertainment that is required to be deposited in the State Treasury for credit to the Nevada Arts Council by requiring that: (1) an amount equal to 1 percent of such taxes, and the interest and penalties on such taxes, received by the Board and the Department in