License Fees and Tax Rate Schedule

Filing Deadlines

Online Gaming Licensee Information

Regulations 6.010 and 6.080 Annual Threshold Amounts for Group I and II Nonrestricted Licensee Definitions and for Submission of Audited/Reviewed Financial Statements

Nonrestricted Gaming License

Issued for the operation of games and/or tables only; or, for the operation of 16 or more slot machines only; or, for the operation of games and/or tables in conjunction with slot machines.

Slot Machines: Annual Tax (Nonrestricted Gaming License)

(NRS 463.385) $250.00 per machine, payable in advance; computed on a prorated basis:

Machines Placed in Operation in the Month of	Amount Due for Each Machine
January	$125.00
February	$104.17
March	$83.33
April	$62.50
May	$41.67
June	$20.83
July	$250.00
August	$229.17
September	$208.33
October	$187.50
November	$166.67
December	$145.83

 

Slot Machines: Quarterly License Fee (Nonrestricted Gaming License)

(NRS 463.375) $20.00 per machine, payable in advance; no proration.

Games: Annual License Fee (Nonrestricted Gaming License)

(NRS 463.380) Payable in advance; no proration, except that monthly proration will apply if the operation is new or the operation has been temporarily closed with the approval of the Nevada Gaming Control Board.

Number of Games	Fees Due
1 game	$100.00 total
2 games	$200.00 total
3 games	$400.00 total
4 games	$750.00 total
5 games	$1,750.00 total
6-7 games	$3,000.00 total
8-10 games	$6,000.00 total
11-13 games	$650.00 for each game
14-16 games	$1,000.00 for each game
17 or more games	$16,000.00 plus $200.00 for each game over 16

  

Games: Quarterly License Fee (Nonrestricted Gaming License)

(NRS 463.383) payable in advance; no proration

For nonrestricted licensees operating 10 or less games:

Number of Games	Fees Due
1 game	$12.50 total
2 games	$25.00 total
3 games	$50.00 total
4 games	$93.75 total
5 games	$218.75 total
6-7 games	$375.00 total
8-10 games	$750.00 total

 

For nonrestricted licensees operating more than 10 games:

Number of Games	Fees Due
1-16 games	$125.00 each game
17-26 games	$2,000.00 plus $1,200.00 for each game 17-26
27-35 games	$14,000.00 plus $700.00 for each game 27-35
36 or more games	$20,300.00 plus $25.00 for each game over 35

 

Monthly Percentage Fee (Nonrestricted Gaming License)

(NRS 463.370) based on gross gaming revenue - payable on or before the 15th day of each month covering the preceding calendar month at the following rates.

• 3.5% of the first $50,000 during the month, plus
• 4.5% of the next $84,000 plus
• 6.75% of revenue exceeding $134,000.

Live Entertainment Tax

(NRS 368A)

Restricted licensees are subject to a Live Entertainment Tax if all of the following three criteria are met:

1. Live entertainment is offered on your premises.

2. An “admission charge” or minimum purchase of food, drink or merchandise is collected.

3. The facility in which the live entertainment is provided has a maximum seating/occupancy capacity of at least 200 or more persons as determined by the state fire marshal or other official.

The tax rate for all admission charges collected is 9%.

The tax is paid quarterly and is payable on or before the 10th day of the month following the end of the preceding calendar quarter.

Nonrestricted licensees who offer live entertainment in a facility with a maximum occupancy/seating of 200 or more persons and collect an “admission charge” are subject to a Live Entertainment Tax.

The tax rate for all admission charges collected is 9%.

The tax for nonrestricted licensees is payable on or before the 15th day of each month covering the preceding calendar month.

Unredeemed Wagering Vouchers Remittance

Licensees are required to remit 75% of the value of Unredeemed Wagering Vouchers quarterly on or before the 15th day of the month following the end of the preceding calendar quarter.

1. “Wagering Voucher” means a printed wagering instrument, or digital representation thereof, issued by a gaming establishment operating under a nonrestricted license, that has a fixed dollar wagering value which can only be used to acquire an equivalent value of cashable credits or cash (expired tickets).

2. Wagering Vouchers not redeemed prior to the expiration date assigned to a voucher or 180 days after a wager is placed, whichever period is less, are considered unredeemed (expired).

3. Regulation 6.110(11) further clarifies NRS 463.369.

"Other Nonrestricted" Gaming Licenses

Distributor License

Authorizes the holder to sell, distribute or market any gambling device, machine or equipment in the State of Nevada in accordance with Regulation 14. The annual fee is $500 (NRS 463.660).

Manufacturer License

Authorizes the holder to manufacture, assemble or produce any device, equipment, material or machines used in gambling, except pinball machines, in the State of Nevada in accordance with Regulation 14. The annual fee is $1,000 (NRS 463.660).

Operator of a Slot Machine Route License

Authorizes the holder to place slot machines in a licensed location and share in the profits therefrom without being on the license issued for the location. An operator’s license will normally be issued only to an applicant already licensed at three locations or having firm commitments to place machines at three licensed locations upon licensing. The annual fee is $500 (NRS 463.3855).

Operator of Mobile Gaming System License

Authorizes the holder under any agreement whereby consideration is paid or payable for the right to place a mobile gaming system, to engage in the business of placing and operating a mobile gaming system within a licensed gaming establishment and who is authorized to share in the revenue from the mobile gaming system without having been individually licensed to conduct gaming at the establishment. The annual fee is $500 (NRS 463.3855).

Operator of an Information Service License

Authorizes a person to sell and provide information to a licensed sports pool that is used primarily to aid the placing of wagers on events of any kind. This includes: line, point spread or odds; information, advice or consultation considered by a licensee in establishing or setting any line, point spread or odds; or advice, estimate or prediction regarding the outcome of an event. The annual fee is $6,000 (NRS 463.3856).

Disseminator License

Authorizes the holder to furnish an operator of a race book, sports pool or gambling game who is licensed in this state with information relating to horse racing or other racing which is used to determine winners of or payoffs on wagers accepted by the operator. The term does not include a person who provides a televised broadcast without charge to any person who receives the broadcast. A monthly tax of 4.25% on fees collected from users for dissemination of live broadcasts (NRS 463.450).

Operator of a Pari-Mutuel System License

Authorizes the holder to engage in the providing of an off-track pari-mutuel system. The annual fee is $500 (NRS 464.015).

Operator of Interactive Gaming License

Authorizes the holder to, from Nevada, engage in the business of operating interactive gaming. The initial fee is $500,000, which is for two years. The annual fee thereafter is $250,000 (NRS 463.765).

Interactive Gaming Service Provider License

Authorizes the holder to act as an interactive gaming service provider. The annual fee is $1,000 (NRS 463.677, and Regulation 5A.220).

Manufacturer of Interactive Gaming Systems License

Authorizes the holder to manufacture, assemble or produce an interactive gaming system for use and play in the State of Nevada in accordance with Regulation 14. The initial fee is $125,000, which is for one year. The annual fee thereafter is $25,000 (NRS 463.760).

"Restricted" Gaming License

Issued for the operation of not more than 15 slot machines and no other games.

Slot Machines: Annual Tax (Restricted Gaming License)

(NRS 463.385) $250.00 per machine payable in advance; computed on a prorated basis:

Machines Placed in Operation in the Month of	Amount Due for Each Machine
January	$125.00
February	$104.17
March	$83.33
April	$62.50
May	$41.67
June	$20.83
July	$250.00
August	$229.17
September	$208.33
October	$187.50
November	$166.67
December	$145.83

   

Slot Machines: Quarterly License Fee (Restricted Gaming License)  

(NRS 463.373) payable in advance; no proration

 

Number of Slots	Fees Due
1 slots	$81.00
2 slots	$162.00
3 slots	$243.00
4 slots	$324.00
5 slots	$405.00
6 slots	$546.00
7 slots	$687.00
8 slots	$828.00
9 slots	$969.00
10 slots	$1,110.00
11 slots	$1,251.00
12 slots	$1,392.00
13 slots	$1,533.00
14 slots	$1,674.00
15 slots	$1,815.00

Special Notice

In addition to State administered gaming license fees and taxes, various other license fees and taxes may be required by the Federal Government and local governmental units throughout Nevada. Applicants for gaming licenses and existing gaming licensees should contact these other governmental units for information regarding the license fees and tax rates administered by them. Inquiries concerning reporting requirements should be directed to the Tax & License Division of the Nevada Gaming Control Board.