Gaming Control Board
The 1955 Legislature created the Gaming Control Board (“Board”) within the Nevada Tax Commission, whose purpose was to inaugurate a policy to eliminate the undesirable elements in Nevada gaming and to provide regulations for the licensing and the operation of gaming. The Board was also to establish rules and regulations for all tax reports to be submitted to the state by gaming licensees.The Board consists of three full-time members appointed by the Governor for four-year terms, with one member acting as Chairman, and is responsible for regulating all aspects of Nevada’s gaming industry.
The primary purpose of the Board is to protect the stability of the gaming industry through investigations, licensing, and enforcement of laws and regulations; to ensure the collection of gaming taxes and fees an essential source of state revenue; and to maintain public confidence in gaming. The Board implements policy enforcing State laws and regulations governing gaming through six divisions (Administration, Audit, Enforcement, Investigations, Tax and License and Technology).
Our gaming regulatory framework has developed a reputation around the globe as the leader through its 80 year history and long standing contributions of legislative and government leaders, gaming commissioners, board members and dedicated employees. This reputation has been greatly enhanced by the contributions of gaming lawyers, accountants, advisors and members of the academic community who have challenged our system with continued new ideas.
Our reputation has been built on a philosophy that gaming, when properly regulated, can thrive and be an important contribution to the economic welfare of our state. Our agency’s reputation has been built around a philosophy of consistent legal, ethical and fair-minded practices and actions. Our reputation has also been established through highly rigorous standards for licensing, suitability and operation. Maintaining a balance between rigorous standards for the industry and the kind of flexibility that permits innovation and prudent expansion is an overarching goal that guides not only our day to day decision making, but also our consideration of changes to regulations and statutes.
Mission and Principles
Mission
The Nevada Gaming Commission and the Nevada Gaming Control Board govern Nevada's gaming industry through strict regulation of all persons, locations, practices, associations and related activities. We protect the integrity and stability of the industry through our investigative and licensing practices, and we enforce laws and regulations, while holding gaming licensees to high standards. Through these practices, we are able to ensure the proper collection of taxes and fees that are an essential source of revenue for Nevada.
Guiding Principles
- In all decisions and in the performance of our jobs, our highest priority is our duty to protect the citizens of Nevada and visitors to our state by ensuring the interests of the agency, any employee or any licensee are not placed above our duty to our citizens and visitors.
- We act with a high degree of integrity, honesty and respect in carrying out our duties and in our interactions with our stakeholders.
- We are committed to protecting the confidentiality of all information entrusted to us by applicants, licensees and other stakeholders.
- Our objectivity, independence and impartiality are beyond reproach. We avoid all personal or professional circumstances or conflicts that would call these into question.
- Our processes ensure that actions, decisions and policies are consistently applied and do not result in advantages or disadvantages to any party to the detriment of another.
- Our investigations, audits and tests, while comprehensive, are objective and fair-minded. Written reports of such actions are made with a high degree of care with special attention to accuracy.
- We carry out our duties in a rigorous and thorough manner and utilize the resources provided to us wisely and only for the legitimate purposes of the agency.
- We continuously challenge ourselves to improve the practices and processes of the agency to keep pace with the industry’s change, growth and innovation and our legislative mandates.
- We continuously improve our public communication and public access to provide guidance and assistance to those we hold accountable for compliance.
- We foster and maintain cooperative relationships with other governmental bodies, domestic and foreign, and our professionalism and competence bolsters our reputation as world class participants in gaming regulation.
- Our professional work environment is demanding and respects the individual differences of our employees. We set a high standard for hiring and advance employees based on demonstrated achievement.