Nevada 2021 Regular Session Status: Enacted

SB 367 — Revises provisions governing the excise tax on live entertainment. (BDR 32-571)

Last action — Approved by the Governor. Chapter 417.

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed Senate
  4. ✓
    Passed Assembly
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced March 25, 2021. Enacted.

Prognosis

Advancing 50% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Bill Text

What changed in the latest version

159 added · 175 removed

159 line(s) added, 175 removed.

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(Reprinted with amendments adopted on May 28, 2021) FIRST REPRINT S.B.
Senate Bill No.
367 SENATE BILL N O.
367–Committee on Revenue and Economic Development CHAPTER..........
367–COMMITTEE ON REVENUE AND ECONOMIC DEVELOPMENT M ARCH 25, 2021 ____________ Referred to Committee on Revenue and Economic Development SUMMARY—Revises provisions governing the excise tax on live entertainment.
(BDR 32-571) FISCAL NOTE:
EfEffect on the State:
Yes.
No.
~ EXPLANATION – Matter in bolded italics is new;
matter between brackets [omitted material] is material to be omitted.
LegExisting law provides for the imposition of an excise tax on admission to certain facilities where live entertainment is provided.
Legislative Counsel’s Digest:
certain facilities where live entertainment is provided.
Section 1 of this bill defines the term “governmental entity” for the purposes of this exemption, and section 1.3 of Nevada Revised Statutes.ming change to indicate the placement of section 1 in the THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 1 of this bill defines the term “governmental entity” for the purposes of this exemption, and section 1.3 of this bill makes a conforming change to indicate the placement of section 1 in the Nevada Revised Statutes.
EXPLANATION – Matter in bolded italics is new;
matter between brackets [omitted material] is material to be omitted.
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
- *SB367_R1* – 2 – 3.
3.
Except as otherwise provided in this section, there is hereby imposed an excise tax on admission to any facility in this State where live entertainment is provided and on the charge for live entertainment provided by an escort at one or more locations in this State.
Except as otherwise provided in this section, there is hereby imposed an excise tax on admission to any facility in this State where live entertainment is provided and on the charge for - 81st Session (2021) – 2 – this State.
The rate of the tax is:
The rate of the tax is:scort at one or more locations in (a) Except as otherwise provided in paragraph (b), for admission to a facility in this State where live entertainment is provided, 9 percent of the admission charge to the facility.
(a) Except as otherwise provided in paragraph (b), for admission to a facility in this State where live entertainment is provided, 9 percent of the admission charge to the facility.
(b) For live entertainment provided by an escort who is escorting one or more persons at a location or locations in this State, percent of the total amount, expressed in terms of money, of consideration paid for the live entertainment provided by the escort.
(b) For live entertainment provided by an escort who is escorting one or more persons at a location or locations in this State, 9 percent of the total amount, expressed in terms of money, of consideration paid for the live entertainment provided by the escort.
§ 501(c), or by a nonprofit corporation organized or existing under the provisions of chapter 82 of NRS, are not taxable pursuant to this section, only if the number of tickets to the live entertainment which are offered for sale or other distribution to patrons, either directly or indirectly through a partner, subsidiary, client, affiliate or other collaborator, is less than 7,500.
§ 501(c), or by a nonprofit corporation organized or existing under the provisions of chapter 82 of NRS, are not taxable pursuant to this section, only if the number of tickets to the live entertainment which are offered for sale or other distribution to patrons, either directly or indirectly less than 7,500.r, subsidiary, client, affiliate or other collaborator, is (b) Gratuities directly or indirectly remitted to persons employed at a facility where live entertainment is provided are not taxable pursuant to this section.
(b) Gratuities directly or indirectly remitted to persons employed at a facility where live entertainment is provided are not taxable pursuant to this section.
- *SB367_R1* – 3 – 3.
3.
Each ticket for admission to a facility where live entertainment is provided must show on its face the admission charge or the seller of the admission shall prominently display a notice disclosing the admission charge at the box office or other place where the charge is made.
Each provided must show on its face the admission charge or the seller of the admission shall prominently display a notice disclosing the admission charge at the box office or other place where the charge is made.
(b) Live entertainment that is governed by the Nevada Interscholastic Activities Association pursuant to chapter 385B of NRS or is provided or sponsored by an elementary school, junior high school, middle school or high school, if only pupils or faculty provide the live entertainment.
- 81st Session (2021) – 3 – Interscholastic Activities Association pursuant to chapter 385B of NRS or is provided or sponsored by an elementary school, junior high school, middle school or high school, if only pupils or faculty provide the live entertainment.
(d) Live entertainment that is provided by or entirely for the benefit of a nonprofit religious, charitable, fraternal or other organization that qualifies as a tax-exempt organization pursuant to 26 U.S.C.
(d) Live entertainment that is provided by or entirely for the benefit of a nonprofit religious, charitable, fraternal or other organization that qualifies as a tax-exempt organization pursuant to U.S.C.
(e) Any boxing contest or exhibition governed by the provisions of chapter 467 of NRS.
of chapter 467 of NRS.est or exhibition governed by the provisions (f) Live entertainment that is not provided at a licensed gaming establishment if the facility in which the live entertainment is provided has a maximum occupancy of less than 200 persons.
(f) Live entertainment that is not provided at a licensed gaming establishment if the facility in which the live entertainment is provided has a maximum occupancy of less than 200 persons.
(g) Live entertainment that is provided at a licensed gaming establishment that is licensed for less than 51 slot machines, less than 6 games, or any combination of slot machines and games within those respective limits, if the facility in which the live entertainment is provided has a maximum occupancy of less than persons.
(g) Live entertainment that is provided at a licensed gaming establishment that is licensed for less than 51 slot machines, less than 6 games, or any combination of slot machines and games within those respective limits, if the facility in which the live entertainment is provided has a maximum occupancy of less than 200 persons.
- *SB367_R1* – 4 – (j) Live entertainment that is provided at a licensed gaming establishment at private meetings or dinners attended by members of a particular organization or by a casual assemblage if the purpose of the event is not primarily for entertainment.
(j) Live entertainment that is provided at a licensed gaming a particular organization or by a casual assemblage if the purpose of the event is not primarily for entertainment.
(m) Live entertainment that is incidental to an amusement ride, a motion simulator or a similar digital, electronic, mechanical or electromechanical attraction.
- 81st Session (2021) – 4 – (m) Live entertainment that is incidental to an amusement ride, a motion simulator or a similar digital, electronic, mechanical or electromechanical attraction.
(n) A race scheduled at a race track in this State and sanctioned by the National Association for Stock Car Auto Racing, if two or more such races are held at that race track during the same calendar year.
(n) A race scheduled at a race track in this State and sanctioned by the National Association for Stock Car Auto Racing, if two or year.such races are held at that race track during the same calendar (o) An athletic contest, event or exhibition conducted by a professional team based in this State if the professional team based in this State is a participant in the contest, event or exhibition.
(o) An athletic contest, event or exhibition conducted by a professional team based in this State if the professional team based in this State is a participant in the contest, event or exhibition.
- *SB367_R1* – 5 – Sec.
Sec.
Notwithstanding the provisions of NRS 218D.430 and 218D.435, a committee, other than the Assembly Standing Committee on Ways and Means and the Senate Standing Committee on Finance, may vote on this act before the expiration of the period section applies retroactively from and after March 22, 2021.This Sec.
Notwithstanding the provisions of NRS 218D.430 and 218D.435, a committee, other than the Assembly Standing Committee on Ways and Means and the Senate Standing Committee on Finance, may vote on this act before the expiration of the period prescribed for the return of a fiscal note in NRS 218D.475.
This section applies retroactively from and after March 22, 2021.
Sec.
H - *SB367_R1*
~~~~~ 21 - 81st Session (2021)
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Amendments

1 amendment

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Action History

  1. Approved by the Governor. Chapter 417.

  2. Enrolled and delivered to Governor.

  3. From committee: Do pass. Declared an emergency measure under the Constitution. Read third time. Passed. Title approved. (Yeas: 33, Nays: 9.) To Senate. In Senate. To enrollment.

  4. Read third time. Passed, as amended. Title approved, as amended. (Yeas: 21, Nays: None.) To Assembly. Read first time. Referred to Committee on Revenue. To committee. In Assembly.

  5. From committee: Amend, and do pass as amended. Placed on Second Reading File. Read second time. Amended. (Amend. No. 816.) To printer. From printer. To engrossment. Engrossed. First reprint.

  6. Waiver granted effective: May 18, 2021.

  7. (Pursuant to Joint Standing Rule No. 14.3.1, no further action allowed.)

  8. From printer. To committee.

  9. Read first time. Referred to Committee on Revenue and Economic Development. To printer.

Sponsors

  • Senate Committee on Revenue and Economic Development · Primary

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 66 not signed on

Sponsors (1)

  • Senate Committee on Revenue and Economic Development

Co-sponsors (0)

None.

Not signed on (66)

66 members have not signed on to this bill.

Show all 66 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation
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Frequently asked questions

Who sponsors SB 367?
SB 367 is sponsored by Senate Committee on Revenue and Economic Development.
What is the current status of SB 367?
This bill has been enacted into law. Introduced March 25, 2021. Enacted.
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