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 Event Application Forms

One-Time Event Information:

One-Time Event Application Instructions:

One-Time Event Application Vendor List:

• Who should use it: Specifically for promoters organizing one-time events.
• Procedure: The application, along with a list of vendors, must be submitted at least two weeks before the event starts*. Upon reviewing the completed application, the Department issues a permit via email, mail, pick-up, or fax.
  *Depending on where your event is held, send to:
  • LVEvents@tax.state.nv.us
  • CCEvents@tax.state.nv.us
  • RenoEvents@tax.state.nv.us

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.