Nev. Admin. Code § 368A.400 - Interpretation of certain statutory terms
For the purposes of chapter 368A of NRS and NAC 368A.300 to 368A.540, inclusive, and sections 2 to 8, inclusive, the Board shall interpret the term:
1. "Admission" to mean the right or privilege
to enter, or have access to, a facility where live entertainment is
provided.
2. "Boxing contest or
exhibition" to have the meaning ascribed in
NRS
467.0107 to the term "unarmed
combat."
3. "Complimentary" to mean
the granting of admission to a facility where live entertainment is provided
without the receipt of any form of payment or consideration by the taxpayer or
operator from any person who is not affiliated with the taxpayer or
operator.
4. "Marketing or
promotional activity" to mean an activity described in subparagraphs (1) to
(8), inclusive, of paragraph (a) of subsection 2 of
NRS
368A.090 that is provided for the primary
purpose of drawing attention to a particular product, service or
brand.
5. "Membership fee" to mean
an amount paid for a membership that provides admission to a facility where
live entertainment is provided.
6.
"Performance" to mean the presentation of an activity described in
subparagraphs (1) to (8), inclusive, of paragraph (a) of subsection 2 of
NRS
368A.090 that is the primary reason for which
a patron or patrons paid an admission charge to enter, or have access to, the
facility. In determining whether an activity constitutes a performance pursuant
to this subsection, the Board may consider, without limitation, the following
factors:
(a) Whether the activity is
advertised, promoted or otherwise marketed; and
(b) Whether the activity garners the
predominant attention of a patron or patrons of the facility.
7. "Performance by a disc jockey"
to mean the playing of recorded music, the mixing of audio or the adding of
sound, video and lighting effects by a person or group of persons to a patron
or group of patrons. For the purposes of this subsection and subparagraph (9)
of paragraph (a) of subsection 2 of
NRS
368A.090, the Board shall interpret the term
"recorded music" to include, without limitation, music on a cassette tape,
compact disc, phonograph album, digital media or video tape or disc, or on live
television.
8. "Service charge or
any other fee or charge" to mean an amount imposed and received by, or on
behalf of, a taxpayer or operator without the payment of which a patron could
not obtain admission to a facility where live entertainment is provided. The
term does not include an amount imposed and retained by a ticket broker or
ticket service provider.
9.
"Ticket" to mean a physical or electronic record that grants a patron admission
to a facility where live entertainment is provided.
Notes
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