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Current as of January 01, 2021 | Updated by FindLaw Staff
1. “Live entertainment” means any activity provided for pleasure, enjoyment, recreation, relaxation, diversion or other similar purpose by a person or persons who are physically present when providing that activity to a patron or group of patrons who are physically present.
2. The term:
(a) Includes, without limitation, any one or more of the following activities:
(1) Music or vocals provided by one or more professional or amateur musicians or vocalists;
(2) Dancing performed by one or more professional or amateur dancers or performers, including, without limitation, dancing performed by one or more persons who are nude or partially nude;
(3) Acting or drama provided by one or more professional or amateur actors or players;
(4) Acrobatics or stunts provided by one or more professional or amateur acrobats, performers or stunt persons;
(5) Animal stunts or performances induced by one or more animal handlers or trainers, except as otherwise provided in subparagraph (3) of paragraph (b);
(6) Athletic or sporting contests, events or exhibitions provided by one or more professional or amateur athletes, sportsmen or sportswomen;
(7) Comedy or magic provided by one or more professional or amateur comedians, magicians, illusionists, entertainers or performers;
(8) A show or production involving any combination of the activities described in subparagraphs (1) to (7), inclusive;
(9) A performance by a disc jockey who presents recorded music; and
(10) An escort who is escorting one or more persons at a location or locations in this State.
(b) Except as otherwise provided in subsection 3, excludes, without limitation, any one or more of the following activities:
(1) Television, radio, closed circuit or Internet broadcasts of live entertainment;
(2) Entertainment provided by a patron or patrons, including, without limitation, singing by patrons or dancing by or between patrons;
(3) Animal behaviors induced by animal trainers or caretakers primarily for the purpose of education and scientific research;
(4) An activity that is an uncompensated, spontaneous performance that is not longer than 20 minutes during a 60-minute period;
(5) An activity described in subparagraphs (1) to (8), inclusive, of paragraph (a) that does not constitute a performance, including, without limitation, go-go dancing; or
(6) Marketing or promotional activities, including, without limitation, dancing or singing that is for a period that does not exceed 20 minutes during a 60-minute period and that is associated with the serving of food and beverages.
3. The exclusions set forth in paragraph (b) of subsection 2 do not apply to an activity provided by a nonprofit religious, charitable, fraternal or other organization that qualifies as a tax-exempt organization pursuant to 26 U.S.C. § 501(c), or by a nonprofit corporation organized or existing under the provisions of chapter 82 of NRS, when the number of tickets to the activity offered for sale or other distribution is 15,000 or more.
4. As used in this section, “person who is nude or partially nude” means a natural person with any of the following less than completely or opaquely covered:
(a) His or her genitals;
(b) The pubic region; or
(c) A female breast below a point immediately above the top of the areola.
Cite this article: FindLaw.com - Nevada Revised Statutes Title 32. Revenue and Taxation § 368A.090. “Live entertainment” defined - last updated January 01, 2021 | https://codes.findlaw.com/nv/title-32-revenue-and-taxation/nv-rev-st-368a-090/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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