AB 219 — Revises provisions relating to the use of the proceeds of the tax on live entertainment. (BDR 32-652)

EXEMPT (Reprinted with amendments adopted on April 18, 2025) FIRST REPRINT A.B.

219 A SSEMBLY BILLB NOILLN .O.

219–ASSEMBLYMEMBER219–ASSEMBLYMEMBERS W ATTS PREFILED; FEBRUARY 3, 2025 ____________ JOINT SPONSOR :

SENATORC DOÑATEONSIDINE, ____________D’SILVA Referred, toOULDING CommitteeAND onN RevenueGUYEN SUMMARY—RevisesPREFILED provisionsFEBRUARY relating3, to2025 the____________ useOINT ofS thePONSORS proceeds: of the tax on live entertainment.

SENATORS D OÑATE ;AND NGUYEN ____________ Referred to Committee on Revenue SUMMARY—Revises provisions relating to the use of the proceeds of the tax on live entertainment.

requiring the Nevada Arts Council to use a portion of such distributions to make grants to certain persons;

LegislativeLegExisting Counsel’slaw Digest:imposes an excise tax on admission to any facility in this State where live entertainment is provided, at a rate of 9 percent of the admission charge.

Existing law imposes an excise tax on admission to any facility in this State where live entertainment is provided, at a rate of 9 percent of the admission charge.

(NRS 368A.200) If the live entertainment is provided at a licensed gaming establishment, the person licensed to Gamingconduct Controlgaming Board.at the establishment is required to pay the tax to the Nevada gaming establishment, the person collecting the tax from purchasers is required to remit the tax to the Department of Taxation.

If(NRS 368A.110, 368A.140) Existing law requires the Board and the Department to deposit all taxes, interest and penalties received from the excise tax on live entertainment in the State Treasury for credit to the State General Fund, except that, on or before October 1 of each year, the Department is notrequired providedto atdeposit a$150,000 licensedfrom gamingthe establishment,taxes, interest and penalties it receives in the personState collectingTreasury for credit to the Nevada Arts Council as a excise tax fromon purchaserslive entertainment that is required to remitbe deposited in the taxState Treasury for credit to the DepartmentNevada ofArts Taxation.Council by requiring that:

(NRS(1) 368A.110,an 368A.140)amount Existingequal lawto requires1 thepercent Boardof such taxes, and the Department to deposit all taxes, interest and penalties received from the excise tax on livesuch entertainmenttaxes, in- the*AB219_R1* State– Treasury2 for– creditreceived toby the StateBoard Generaland Fund,the exceptDepartment that,in onthe orimmediately beforepreceding Octoberfiscal 1year ofbe eachdeposited year,in the DepartmentState isTreasury requiredfor credit to deposit $150,000 from the taxes,Nevada interestArts andCouncil; continuing appropriation.

(NRSand 368A.220)(2) This bill revises the amount of theuncil as a excise tax on live entertainment that is required to be deposited in the State Treasury for credit to the NevadaState ArtsGeneral CouncilFund. by requiring that:

(1)This anbilles, amountbe equalrequires to 1 percent of such taxes, and the interestNevada andArts penaltiesCouncil onto suchuse taxes,at receivedleast by90 thepercent Boardof and the Departmentamount inof thesuch immediatelytaxes precedingcredited fiscalto yearthe beNevada depositedArts inCouncil theto Statemake Treasurygrants for credit to theartists Nevadaand Artslocal Councilarts asagencies ain continuingthis appropriation;State.

andThis (2)bill anystates additionalthe amountintent of suchthe taxes,Legislature andthat the -amount *AB219*of –such 2taxes –credited interestto andthe penaltiesNevada onArts suchCouncil taxes,not be depositedused into thereplace Stateor Treasurysupplant forfunding creditavailable tofrom theother Statesources. General Fund.

The[The] At least 90 percent of the amount deposited in the State Treasury for credit to the Nevada Arts Council pursuant to this [subsection] paragraph- is*AB219_R1* hereby– authorized3 for– expenditure by the Nevada Arts Council as[as a continuing appropriation.appropriation.] to provide grants to artists and local arts agencies in this State.

-5. *AB219* – 3 – Sec.

It is the intent of the Legislature that money deposited in the State Treasury for credit to the Nevada Arts Council pursuant to this section not be used to replace or supplant funding available from other sources, including, without limitation, legislative appropriations.

6.

As used in this section, “local arts agency” means a public or private nonprofit organization with the primary purpose of making arts and culture more accessible to the public by supporting local artists, art programming or local organizations focused on arts and culture.

Sec.

H - *AB219**AB219_R1*