Nevada § 463.395 Limitations on amount of fee for license or rate of tax imposed by local government

Nevada Statutes

§ 463.395 — Limitations on amount of fee for license or rate of tax imposed by local government

Nevada § 463.395

Title 41GAMING; HORSE RACING; SPORTING EVENTS

Ch. 463Licensing

FEES FOR STATE AND COUNTY GAMING LICENSES

This text of Nevada § 463.395 (Limitations on amount of fee for license or rate of tax imposed by local government) is published on Counsel Stack Legal Research, covering Nevada primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Nev. Rev. Stat. § 463.395 (2026).

Text

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

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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.