"Casual assemblage" includes, without limitation:
1. Participants in conventions, business meetings or tournaments governed by chapter 463 of NRS, and their guests; or
2. Persons celebrating a friend’s or family member’s wedding, birthday, anniversary, graduation, religious ceremony or similar occasion that is generally recognized as customary for celebration.
(Added to NRS by 2005, 2480)
Structure Nevada Revised Statutes
Chapter 368A - Tax on Live Entertainment
NRS 368A.020 - "Admission charge" defined.
NRS 368A.030 - "Board" defined.
NRS 368A.040 - "Business" defined.
NRS 368A.050 - "Business entity" defined.
NRS 368A.053 - Casual assemblage" defined.
NRS 368A.055 - Commission" defined.
NRS 368A.057 - "Escort" defined.
NRS 368A.058 - "Escort service" defined.
NRS 368A.060 - "Facility" defined.
NRS 368A.070 - "Game" defined.
NRS 368A.075 - "Governmental entity" defined.
NRS 368A.080 - "Licensed gaming establishment" defined.
NRS 368A.090 - "Live entertainment" defined.
NRS 368A.097 - Shopping mall" defined.
NRS 368A.100 - "Slot machine" defined.
NRS 368A.110 - "Taxpayer" defined.
NRS 368A.115 - "Trade show" defined.
NRS 368A.120 - Natural persons who are deemed to be business entities.
NRS 368A.180 - Confidentiality of records and files of Board and Department.
NRS 368A.200 - Imposition and amount of tax; tax collected from purchaser; exemptions from tax.
NRS 368A.230 - Extension of time for payment; payment of interest during period of extension.
NRS 368A.250 - Certification of excess amount collected; credit and refund.
NRS 368A.270 - Interest on overpayments; disallowance of interest.
NRS 368A.290 - Action for refund: Period for commencement; venue; waiver.
NRS 368A.310 - Allowance of interest in judgment for amount illegally collected.
NRS 368A.320 - Standing to recover.
NRS 368A.330 - Action for recovery of erroneous refund: Jurisdiction; venue; prosecution.
NRS 368A.340 - Cancellation of illegal determination.