Exhibition Facility Fee
Nevada businesses that participate in exhibitions, shows, or similar events are subject to facility Fees. These fees are paid based on the structure of the exhibition and the licensing status of the business.
About Nevada Exhibition Facility Fee
The Nevada Exhibition Facility Fee is a charge applied to venues where exhibitions, shows, or events are held.
This fee is collected from event organizers or vendors and is intended to support the maintenance and improvement of the facilities used.
It ensures that these venues can continue to provide quality services for events that attract visitors and stimulate local economies.
Fees and Payment Options
Nevada offers two payment options for the fee, in an effort to accommodate the unique needs and circumstances of different businesses.
- Annual Flat Rate: $5,000 per year.
- Quarterly Fee Payment:
- The quarterly fee is calculated based on the number of businesses participating in each exhibition that do not have a state business license.
- This amount is then multiplied by the number of days the exhibition is held, and then multiplied by an additional $1.25 per day.
Who Pays the Fee?
- Event organizers: Those who rent out the facilities for their events.
- Vendors: Businesses that operate within the facilities during events.
Exhibition Facility Fee Forms
Quarterly Exhibition Facility Fee Return and Instructions.
- Who is it for? This form is for operators or owners of facilities that host exhibitions and other similar events. It is applicable to entities required to collect and remit a specific fee based on the activities that occur within their venues.
- Filing Frequency: Facility operators must submit this form and the associated fees on a quarterly basis, covering all events held during each quarter.
Annual Exhibition Facility Fee Return and Instructions
- Who is it for? This form is similar to the quarterly version, but is used by those who prefer or are required to file on an annual basis, possibly due to the nature or volume of the events they host.
- Filing Frequency: Annual Returns involve a one-time fee of $5,000 and are filed once per fiscal year.
Example Scenario
Event:
- One 4 day Exhibition with 20 Unlicensed Vendors
Fee Structure:
- Annual Flat Rate: $5,000
- This is a fixed cost paid yearly regardless of the number of exhibitions held.
- Quarterly Fees:
- Fee per unlicensed vendor, per day: $1.25
- Total vendors without a state business license: 20
- Duration of the exhibition: 4 days
- Quarterly Fee Calculation Steps:
- 20 vendors × $1.25 per vendor per day = $25 per day
- Total Exhibition Facility Fee for the duration of the exhibition:
- $25 per day × 4 days = $100
Total Fees for the Event:
- Annual Flat Rate: $5,000
- Quarterly Variable Fee for this exhibition: $100
- Total Fee Due for the Quarter: $5,100
More Information
- Bank Branch Excise Tax
- Cannabis Tax
- Cigarette and Other Tobacco Products (OTP) Tax
- Commerce Tax
- Exhibition Facility Fee
- Gold and Silver Excise Tax
- Insurance Premium Tax
- Liquor Tax
- Live Entertainment Tax (LET)
- Lodging Tax
- Modified Business Tax (MBT)
- Net Proceeds of Minerals Tax
- Peer-to-Peer Car Sharing Fee
- Property Tax
- Real Property Transfer Tax (RPTT)
- Sales Tax & Use Tax
- Short Term Lessor Fee Tax
- Tire Surcharge Fee
- Transportation Connection Tax (TCT)
- Consumer Use Tax