Nevada Revised Statutes Title 41. Gaming; Horse Racing; Sporting Events § 463.383. Quarterly fee for state license based on number of games operated

1. In addition to any other state gaming license fees provided for in this chapter, the Commission shall, before issuing a state gaming license, charge and collect from each applicant a quarterly license fee to be determined on the basis of the following annual rates:

2. The Commission shall charge and collect the fee prescribed in subsection 1, at the rate of one-fourth of the prescribed annual rate for each calendar quarter:

3. Except as otherwise provided in NRS 463.386, no proration of the quarterly amount prescribed in subsection 2 may be allowed for any reason.

4. In computing the number of games operated or to be operated by an applicant under this section, a license authorizing the receiving of bets or wagers on races held at a track which uses the pari-mutuel system of wagering located outside of the State of Nevada or on sporting events by any system or method of wagering other than the system known as the pari-mutuel method of wagering, shall be deemed a game within the meaning of this section.

5. Card games, that is, stud or draw poker, bridge, whist, solo, low ball, and panguingui for money, and slot machines, when not utilized as an adjunct to or a unit of any banking, percentage or mechanical device or machine, are not gambling games under the provisions of this section.

6. All games operated or conducted in one room or a group of rooms in the same or a contiguous building are considered one operation and the license to be paid must be determined on the aggregate number of games in each room or group of rooms in the same or a contiguous building.