Nevada § 360.787 - Payment of licensing fees by operator of facility where exhibition is held; regulations

§ 360.787. Payment of licensing fees by operator of facility where exhibition is held; regulations

1. A person or governmental entity that operates a facility at which one or more exhibitions

are held is responsible for the payment of a licensing fee pursuant to this section

on behalf of the persons who do not have a state business license but who take part

in the exhibition for a purpose related to the conduct of a business. 2. The operator of the facility shall pay the licensing fee required by subsection

1 either: (a) On an annual basis by remitting to the Department the sum of $5,000 on or before

July 1 for all the exhibitions held at that facility during the fiscal year beginning

on that day; or (b) On a quarterly basis by remitting to the Department an amount equal to the product

of the total number of businesses taking part in each exhibition at the facility during

a calendar quarter who do not have a state business license multiplied by the number

of days on which the exhibition is held at the facility during the calendar quarter,

multiplied in turn by $1.25 for each exhibition held at the facility during the calendar

quarter. 3. If the operator of a facility at which an exhibition is held has not paid the licensing

fee as provided in paragraph (a) of subsection 2, the operator of the facility shall,

on or before the last day of each calendar quarter in which an exhibition is held

at that facility, remit to the Department the licensing fee in the amount required

by paragraph (b) of subsection 2 for all the exhibitions held at that facility during

that calendar quarter. 4. The licensing fees due pursuant to this section must be calculated, reported and

paid separately from any other fees due from the operator of the facility pursuant

to this chapter. 5. The Nevada Tax Commission shall adopt such regulations as it deems necessary to

carry out the provisions of this section.