NRS463.770. Monthly license fee based on gross revenue from operating interactive gaming; liability of manufacturer entitled to share revenue from interactive gaming system.

      1.  Unless federal law otherwise provides for a similar fee or tax, all gross revenue from operating interactive gaming received by an establishment licensed to operate interactive gaming, regardless of whether any portion of the revenue is shared with another person, must be attributed to the licensee and counted as part of the gross revenue of the licensee for the purpose of computing the license fee required by NRS 463.370.

      2.  A manufacturer of interactive gaming systems who is authorized by an agreement to receive a share of the revenue from an interactive gaming system from an establishment licensed to operate interactive gaming is liable to the establishment for a portion of the license fee paid pursuant to subsection 1. The portion for which the manufacturer of interactive gaming systems is liable is 6.75 percent of the amount of revenue to which the manufacturer of interactive gaming systems is entitled pursuant to the agreement.

      3.  For the purposes of subsection 2, the amount of revenue to which the manufacturer of interactive gaming systems is entitled pursuant to an agreement to share the revenue from an interactive gaming system:

      (a) Includes all revenue of the manufacturer of interactive gaming systems that is the manufacturer of interactive gaming systems’ share of the revenue from the interactive gaming system pursuant to the agreement; and

      (b) Does not include revenue that is the fixed purchase price for the sale of a component of the interactive gaming system.

      (Added to NRS by 2001, 3079; A 2003, 20th Special Session, 213; 2011, 1672)