NV-S-0099
Gaming
STATE DIRECT
Gaming monthly gross revenue second tier // 4.5%
OPERATING CLASSIFICATION: Under Nevada Tax Rates audit doctrine (Tax = any money the Nevada government receives in any way), Gaming monthly gross revenue second tier (
NV-S-0099) is cataloged in the Gaming extraction domain, administered by Nevada Gaming Control/Commission under NRS 463.370.
STATUTORY CHARGE AUTHORITY (DATABASE A)
- Record ID:
NV-S-0099 - Exact Statutory Label: Gaming monthly gross revenue second tier
- Category: Gaming
- Quantified Amount: 4.5%
- Amount Type:
tiered_percentage - Assessment Unit / Periodicity: gross gaming revenue
- NRS Citation: NRS 463.370
- NAC Citation: None / Pending NAC schedule check
- Qualifiers & Exceptions: Monthly gross revenue from $50,000 to $134,000
GOVERNMENT CASH FLOW, BILLING & PASS-THROUGH
- Forced Payer: Licensed gaming establishment
- Collecting Agency: Nevada Gaming Control/Commission
- Collector Level:
state_or_state_board - Revenue Flow Tag:
state_direct— Collected directly by a State agency or board for state accounts - Bill Surface: Direct agency / filing / licensing collection
- Pass-Through Status: Direct statutory payer obligation
- Fund Receiver Type:
state - Designated Deposit Fund: State Treasury / Agency Budget Account (to reconcile via Controller ledger)
- No-Double-Count Treatment: Included as an independent state charge/receipt authority
VERIFICATION & LEDGER STATUS (DATABASE B)
- Last Researched: 2026-10-25
- Source Record Type: Nevada Revised Statutes
- Law Verification Status:
statute_identified - Rate Effective Period: Statutory snapshot 2026-10-25
- Live Agency Schedule Check:
not_independently_verified_against_live_agency_rates - Rate Verification Note: Pending live agency schedule reconciliation
- Actual FY2026 Ledger Revenue:
Pending State Controller (NRS 227.295) / ACFR / FOIA reconciliation - Primary Official Source: https://www.leg.state.nv.us/NRS/NRS-463.html
OTHER EXTRACTIONS IN GAMING
- NV-S-0098 — Gaming monthly gross revenue first tier (3.5%)
- NV-S-0100 — Gaming monthly gross revenue top tier (6.75%)
- NV-S-0101 — Nonrestricted slots quarterly license fee ($20)
- NV-S-0102 — Annual gaming license 1 game ($100)
- NV-S-0103 — Annual gaming license 2 games ($200)
- NV-S-0104 — Annual gaming license 3 games ($400)
- NV-S-0105 — Annual gaming license 4 games ($750)
- NV-S-0106 — Annual gaming license 5 games ($1,750)
- NV-S-0107 — Annual gaming license 6 or 7 games ($3,000)
- NV-S-0108 — Annual gaming license 8 to 10 games ($6,000)
- NV-S-0109 — Gaming equipment manufacturer license ($1,000)