Nevada Live Entertainment Tax is administered by two State agencies, the Nevada Gaming Control Board for live entertainment events held within licensed gaming establishments; and the Department of Taxation for live entertainment events held in other venues.

If you are a licensed gaming establishment please refer to the Nevada Gaming Control Board.

Live Entertainment Tax, Non-Gaming Establishments with occupancy of more than 200

• Who Should Use It: Operators of non-gaming venues such as theaters, clubs, or other entertainment spaces that accommodate more than 200 people and host live entertainment events.
• Filing Frequency: Typically filed after each event where live entertainment is provided, or it may be required quarterly or annually depending on the specific regulations and the volume of events hosted by the venue.

One-Time Special Event Permit Application and Vendor List

• Who Should Use It: Organizers of one-time events such as festivals, markets, or large gatherings that involve multiple vendors and require state or local government permission.
• Filing Frequency: Filed as needed, prior to each special event. Submission deadlines are typically set well in advance of the event date to allow for processing and approvals.

One-Time Special Event Permit Application and Vendor List (Excel Worksheet)

• Who Should Use It: This is specifically for event organizers who prefer or are required to submit their vendor list and event details in an Excel format, facilitating easier review and organization of data.
• Filing Frequency: Filed alongside the permit application for each special event, as needed. This Excel worksheet is typically part of the bigger event application package.

Instructions for Completing Application for One-Time Special Event Permit

• Who Should Use It: Event organizers and applicants looking for instructions on how to properly fill out the application for a one-time special event permit.

Instructions for Completing Promoter Application and Exhibitor List

• Who Should Use It: Promoters and organizers of events who are responsible for coordinating with exhibitors and ensuring that all necessary information is collected and reported.

Effective from October 1, 2015, the Live Entertainment tax rate in Nevada is 9%. This rate is applied to the total amount charged for admission or service,  under two specific scenarios:

1. Venues with Live Entertainment: The tax is 9% of the total admission charge for venues that feature live entertainment and have a maximum capacity of 200 or more people, as determined by the Nevada State Fire Marshal.
2. Escort Services: The tax is also 9% of the charges for live entertainment provided by an escort.

Scenario 1: Live Entertainment at a Venue

• Event: Concert at a venue in Las Vegas
• Venue Capacity: 300 people (capacity determined by the Nevada State Fire Marshal)
• Ticket Price per Person: $50

Calculation:

• Total Admission Charges: 300 tickets sold at $50 each = $15,000
• Live Entertainment Tax Due: 9% of $15,000 = $1,350

Scenario 2: Escort Service Providing Live Entertainment

• Service Provided: Live entertainment performance by an escort
• Charge for the Service: $500 for the session

Calculation:

• Total Charges for the Service: $500
• Live Entertainment Tax Due: 9% of $500 = $45

• Live Entertainment Tax (LET) FAQs
• Nevada Revised Statute (NRS) Chapter 368A: This statute outlines the regulations for the Tax on Live Entertainment.
• Nevada Administrative Code (NAC) Chapter 368A: This chapter provides additional administrative guidelines related to the implementation of the Live Entertainment Tax.
• Both NRS and NAC references can be found on the Nevada Legislature’s website.