Nevada Administrative Code (Last Updated: January 6, 2015) |
Chapter368A Tax on Live Entertainment |
ADMINISTRATION OF TAX BY DEPARTMENT OF TAXATION |
NAC368A.080. “Patron” defined.
Latest version.
- “Patron” means a person who gains access to a facility where live entertainment is provided and who neither solicits nor receives, from any source, any payment, reimbursement, remuneration or other form of consideration for providing live entertainment at the facility.
(Added to NAC by Tax Comm’n by R212-03, eff. 12-4-2003)