SB200
AN ACT relating to taxation; authorizing, under certain circumstances, the reimbursement of costs incurred by certain smaller counties related to certain activities provided by a tax-exempt organization or nonprofit corporation that are subject to the excise tax on live entertainment; and providing other matters properly relating thereto. Close title AN ACT relating to taxation; authorizing, under certain circumstances, the reimbursement of costs incurred by certain smaller counties related to certain activities provided by a tax-exempt organization or nonprofit corporation that are subject to the excise tax on live entertainment; and providing other matters properly relating thereto.
Introduction Date
Tuesday, February 11, 2025
Primary Sponsor
View 1 Primary Sponsors Close Primary Sponsors Senator Ira H
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AN ACT relating to taxation; authorizing, under certain circumstances, the reimbursement of costs incurred by certain sm
With certain exceptions, existing law imposes an excise tax on admission to certain areas or premises, whether indoor or outdoor, where live entertainment is provided. (Chapter 368A of NRS) Under existing law, with certain exceptions, all taxes, interest and penalties received from the tax on live entertainment are required to be deposited in the State Treasury for credit to the State General Fund. (NRS 368A.220) Depending on the number of tickets that are offered for sale or other distribution, the tax on live entertainment does not apply under existing law to certain activities provided by a nonprofit religious, charitable, fraternal or other organization that qualifies as a tax-exempt organization pursuant to certain federal law or a nonprofit corporation organized or existing under certain state law. (NRS 368A.090, 368A.200) If such a tax-exempt organization or nonprofit corporation provides an activity that is taxable as live entertainment in a county whose population is less than 9,000 (currently Esmeralda, Eureka, Lander, Lincoln, Mineral, Pershing and Storey Counties) and the number of tickets to the activity offered for sale or other distribution is 15,000 or more, this bill, with certain exceptions, authorizes the board of county commissioners of the county to submit an application to the Department of Taxation for reimbursement of costs incurred by the county related to the activity. This bill prohibits such a board of county commissioners from requesting reimburse
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