Nevada Revised Statutes
Chapter 368A - Tax on Live Entertainment
NRS 368A.058 - "Escort service" defined.


1. "Escort service" means a person who, for a fee, commission, profit, payment or other monetary consideration, furnishes, refers or offers to furnish or refer an escort to a patron, offers to introduce a patron to an escort, or who provides an escort to a patron. The term does not include a person who advertises that an escort will provide sexual conduct to a patron or who solicits, offers to provide or provides acts of sexual conduct to a patron.
2. As used in this section, "sexual conduct" has the meaning ascribed to it in NRS 368A.057.
(Added to NRS by 2015, 3762)

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Structure Nevada Revised Statutes

Nevada Revised Statutes

Chapter 368A - Tax on Live Entertainment

NRS 368A.010 - Definitions.

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.140 - Duties of Board, Commission and Department; applicability of chapters 360 and 463 of NRS.

NRS 368A.150 - Establishment of amount of tax liability when Board or Department determines that taxpayer is acting with intent to defraud State or to evade payment of tax or when amount subject to tax is unclear.

NRS 368A.160 - Maintenance and availability of records for determining liability of taxpayer; liability to taxpayer of lessee, assignee or transferee of certain premises; penalty.

NRS 368A.170 - Examination of records by Board or Department; payment of expenses of Board or Department for examination of records outside State.

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.220 - Filing of reports and payment of tax; deposit of amounts received in State General Fund; deposit of certain amount for credit to Nevada Arts Council.

NRS 368A.230 - Extension of time for payment; payment of interest during period of extension.

NRS 368A.240 - Credit for amount of tax paid on account of certain charges taxpayer is unable to collect; violations.

NRS 368A.250 - Certification of excess amount collected; credit and refund.

NRS 368A.260 - Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver; service of notice of rejection of claim.

NRS 368A.270 - Interest on overpayments; disallowance of interest.

NRS 368A.280 - Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund.

NRS 368A.290 - Action for refund: Period for commencement; venue; waiver.

NRS 368A.300 - Rights of claimant upon failure of Board or Department to mail notice of action on claim; allocation of judgment for claimant.

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.

NRS 368A.350 - Prohibited acts; penalty.

NRS 368A.360 - Revocation of gaming license for failure to report, pay or truthfully account for tax; licensed gaming establishment subject to discipline for violation of chapter with intent to avoid tax.

NRS 368A.370 - Remedies of State are cumulative.