Nevada § 463.390 - Quarterly fee for county license; penalty for late payment

§ 463.390. Quarterly fee for county license; penalty for late payment

1. Any natural person, firm, association, corporation, partnership, limited partnership

or limited-liability company desiring to conduct, operate or carry on any gambling

game, slot machine or any game of chance must, upon proper application to the sheriff

if there is no county license department or to that department of the county wherein

it is proposed that the slot machine, game or games be conducted or operated, be issued

a license for each particular device or game or slot machine under the following conditions

and regulations: (a) The natural person, firm, association, corporation, partnership, limited partnership

or limited-liability company so applying must furnish a complete description of the

particular room and premises in which the applicant desires to carry on or conduct

the slot machine, device or game, together with the location of the building, its

street number, if any, and any other information by which it may be definitely and

readily located and recognized. (b) The applicant must state definitely the particular type of slot machine or the

particular game or device which the applicant desires to carry on or conduct in the

room and premises, and the slot machine, game or device must be specifically described

in and entered upon the license. (c) Card games, that is, stud and draw poker, bridge, whist, solo, and panguingui

for money, must be licensed independently of other games mentioned in this section,

regardless of locality or population, at the rate of $25 per table per month, payable

at the time of the application prorated to the end of the calendar quarter during

which the application is made, and thereafter payable 3 months in advance. (d) A license fee of $50 per month, payable at the time of the application prorated

to the end of the calendar quarter during which the application is made, and thereafter

payable for 3 months in advance, must be paid to the sheriff or county license department

for each license issued for a game or device except for slot machines and games as

otherwise provided for in this section. For each money slot machine the license fee is $10 per month, payable at the time

of the application prorated to the end of the calendar quarter during which the application

is made, and thereafter payable for 3 months in advance. When a combination of units are operated by one handle, the license fee is $10 per

month, payable at the time of the application prorated to the end of the calendar

quarter during which the application is made, and thereafter payable for 3 months

in advance, for each unit paying in identical denominations operated thereby. (e) The license entitles the holder to carry on or operate the specific slot machine,

game or device for which the license is issued in the particular room and premises

described therein, but not any other slot machine, game or device than that specified

therein, or the specified slot machine, game or device in any other place than the

room and premises so described, for a period of 3 months next succeeding the date

of issuance of the license. 2. The licensee is entitled to operate two or more slot machines, games or devices

in the same room by paying the license fee provided for in this section for each slot

machine, game or device and otherwise complying with the terms of this section. 3. Except as otherwise provided in subsection 4 or NRS 463.400 , any person failing to pay any license fees due to a county at the times respectively

provided in this chapter must pay in addition to the license fees a penalty of not

less than $50 or 25 percent of the amount due, whichever is the greater, but not more

than $1,000 if the fees are less than 10 days late and in no case more than $5,000.

The penalty must be collected as are other charges, license fees and penalties under

this chapter. 4. A county may waive all or part of any penalty due pursuant to subsection 3 if the

board of county commissioners issues a written finding that the license fees were

not paid in a timely manner as a result of circumstances beyond the licensee's control. 5. Where the operator of a slot machine route is contractually responsible for the

payment of license fees for a particular establishment which holds a restricted license,

the operator is also responsible for the payment of any penalties imposed for late

payment of those license fees. In such a case, the owner of the establishment is not responsible for the payment

of any penalties so imposed.