Nevada § 363C.520 - Arts, entertainment and recreation (NAICS 71)
Full text of Nevada Nevada Revised Statutes § 363C.520 — Arts, entertainment and recreation (NAICS 71), with citation guidance and answers to common questions.
§ 363C.520. Arts, entertainment and recreation (NAICS 71)
1. The arts, entertainment and recreation business category (NAICS 71) includes all
business entities primarily engaged in operating facilities or providing services
to meet varied cultural, entertainment and recreational interests of their patrons. 2. The amount of the commerce tax for a business entity included in this category
is the amount obtained by subtracting $4,000,000 from the Nevada gross revenue of
the business entity for the taxable year and multiplying that amount by 0.24 percent.
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 363C.520
What does Nevada Revised Statutes § 363C.520 cover?
Section 363C.520 ("Arts, entertainment and recreation (NAICS 71)") is part of the Nevada Revised Statutes, the codified statutory law of Nevada. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nevada § 363C.520?
A common citation format is "Nevada Revised Statutes § 363C.520" (Nevada). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nevada law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nevada official source linked on this page or consult a licensed Nevada attorney.
How does Nevada § 363C.520 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nevada can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nevada.