Nevada § 364.130 - Community theaters exempt from business licenses
Full text of Nevada Nevada Revised Statutes § 364.130 — Community theaters exempt from business licenses, with citation guidance and answers to common questions.
§ 364.130. Community theaters exempt from business licenses
1. As used in this section unless the context otherwise requires: (a) “Community” means the inhabitants of a county, district, city or town. (b) “Community theater” means a place for amusement, entertainment, recreation, or
the study of art, conducted or operated for the benefit of a community. 2. The proceeds of all shows, entertainments and art lessons conducted, held or given
in any community theater, or by an organization formed and existing for the exclusive
purpose of operating or conducting such community theater, after deducting the necessary
expenses therefor, must be devoted exclusively to community purposes. Exclusive title to all property and rights acquired for or in behalf of such theater
or organization vests in the community wherein the theater is situated or wherein
the organization is formed and exists, as the case may be. 3. No license tax may be imposed upon, or collected for, any community theater while
used and occupied exclusively as such, nor upon any show, amusement, entertainment,
recreation, or school of art conducted, held or given exclusively for community purposes.
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 364.130
What does Nevada Revised Statutes § 364.130 cover?
Section 364.130 ("Community theaters exempt from business licenses") 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 § 364.130?
A common citation format is "Nevada Revised Statutes § 364.130" (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 § 364.130 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.