463.395 - Limitations on amount of fee for license or rate of tax imposed by local government.
463.395 Limitations on amount of fee for license or rate of tax imposed by local government.
1. The license fee or tax imposed by a local government for conducting, carrying on or operating any gambling game, slot machine or other game of chance must not exceed:
(a) The amount, if charged per person, establishment, game or machine; or
(b) The rate, if charged according to revenue,
Ê which was in effect for that purpose on or before April 27, 1981.
2. If on that date the local government:
(a) Was in existence, had a population of less than 2,000 and was not collecting or authorized by ordinance to collect such a fee or tax, the local government may impose such a fee or tax in an amount approved by the Nevada Tax Commission which is not greater than the largest fee or tax imposed by a local government of the same kind. The fee or tax must not be increased.
(b) Was in existence, had a population of less than 2,000, and was authorized to collect but was not collecting such a fee or tax, the local government may impose such a fee or tax in an amount not greater than that authorized by ordinance.
(c) Was collecting a fee or tax which is afterward held to be invalid, the local government may impose a new fee or tax no greater in amount of estimated revenue to be derived than the fee or tax held invalid.
(Added to NRS by 1981, 568; A 1985, 1152; 1987, 936)
NRS 463.400 Penalty for willful evasion of payment of fees for license and other acts and omissions. Any person who willfully fails to report, pay or truthfully account for and pay over the license fees imposed by NRS 463.370, 463.373 to 463.3855, inclusive, 463.390, 463.450 and 463.760 to 463.775, inclusive, or willfully attempts in any manner to evade or defeat any such tax or payment thereof, or any licensee who puts additional games into play without authority of the Commission to do so or any licensee who fails to remit any license fee provided for by this chapter when due is in addition to the amount due liable for a penalty of the amount of the license fee evaded or not paid, collected or paid over. The penalty must be assessed and collected in the same manner as are other charges, license fees and penalties under this chapter.
[Part 10e:99:1931; added 1945, 492; A 1947, 734; 1949, 114; 1955, 760]—(NRS A 1965, 1036; 1967, 676, 822, 888; 1981, 1098; 1983, 1337; 1997, 1196; 2001, 3089)