NAC368A.410. Applicability of tax: Live entertainment status; dinner show.

     1. Live entertainment status:

     (a) Commences at the earlier of:

          (1) The time when taxable live entertainment commences; or

          (2) The time when any patron is required to pay an admission charge before the patron is allowed to enter a facility; and

     (b) Ceases at the later of:

          (1) The conclusion of the last performance of the taxable live entertainment; or

          (2) The time when a facility for which an admission charge was required is completely vacated by admitted patrons or is opened to the general public free of any admission charge.

     2. For the purposes of this section, there is no distinction between any period of dining and any period of entertainment at a restaurant of a licensed gaming establishment which is not open on a continual time schedule and where live entertainment is provided and advertised as a dinner show.

     (Added to NAC by Gaming Control Bd. by R223-03, 2-25-2004, eff. 1-1-2004)