{"data":{"id":"us-nv/nrs-463.395","jurisdiction":"us-nv","citation":"NRS 463.395","heading":"Limitations on amount of fee for license or rate of tax imposed by local government.","body":"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:\n(a) The amount, if charged per person, establishment, game or machine; or\n(b) The rate, if charged according to revenue,\nÊ which was in effect for that purpose on or before April 27, 1981.\n2. If on that date the local government:\n(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.\n(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.\n(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.","path":["TITLE 41 — GAMING; HORSE RACING; SPORTING EVENTS","CHAPTER 463 - LICENSING AND CONTROL OF GAMING","FEES FOR STATE AND COUNTY GAMING LICENSES"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-463.html#NRS463Sec395","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:40Z","sha256":"c610fd53b80956b57f2f868ecf27eea0b78be1104ca2a15e2c8d1e313ffd004e","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-463.390","next":"us-nv/nrs-463.400"},"notice":"GroundRules: Original legal text. Not legal advice."}