Live Entertainment Tax Return - 7500 Or More Occupancy Non-Gaming Facilities - Nevada Department Of Taxation Page 2
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2LIVE ENTERTAINMENT TAX INSTRUCTIONS
NON-GAMING FACILITIES WITH OCCUPANCY 7,500 OR MORE
CALCULATION OF ADMISSION CHARGES:
Taxable admission charges include, without limitation, any entertainment fees, cover charges, table reservation fees,
or required minimum purchase of food, refreshment or merchandise paid to access to a facility where live
entertainment is provided.
LINE 1. Enter the total taxable admission charges for the month.
LINE 2. Enter the tax amount due (Line 1 x 5% (.05)).
LINE 3. If this return will not be submitted/postmarked and the taxes paid on or before the due date as shown on the
face of this return, the amount of penalty due is a) For returns with Period(s) Ending prior to and including 3/31/07 the
Penalty is 10%: b) For Returns with Period(s) Ending 4/30/07 and after; the amount of penalty due is based on the
number of days late the payment is made per NAC 360.395. The maximum penalty amount is 10%.
Number of days late
Penalty Percentage
Multiply by:
1 - 10
2%
0.02
11 - 15
4%
0.04
16 - 20
6%
0.06
21- 30
8%
0.08
31 +
10%
0.10
Determine the number of days late the payment is, and multiply the net tax owed by the appropriate rate based on the
table above. The result is the amount of penalty that should be entered. For example, the taxes were due January 31,
but not paid until February 15. The number of days late is 15 so the penalty is 4%.
LINE 4. If this return will not be postmarked and the taxes paid on or before the due date as shown on the face of this
return, interest of .75% (.0075) per month or fraction of a month late is due. The interest is calculated on the tax due (line
2).
Note: 7/1/2011 interest rate change: To calculate interest for each month late after 7/1/2011, multiply Line 21 × 0.75% (or .0075).
To calculate interest for each month late from 7/1/1999 through 6/30/2011, multiply Line 21 × 1% (or .01).
LINE 5. Enter only those liabilities that have been established for prior months by the Department. Contact the
Department to verify liabilities.
LINE 6. Enter only those credit(s) that have been approved by the Department. Contact the Department to verify
before taking credit.
LINE 7. Total Lines 2, 3, 4, 5, and then subtract Line 6 and enter the result.
LINE 8. Enter the amount remitted with return.
ADDITIONAL INFORMATION:
If the occupancy is less than 7500 please use LET-1 Return for occupancy of 200 – 7499. If your location is licensed by
the Gaming Control Board, please contact them as the tax is due to Gaming, and not the Department of Taxation.
If you have questions concerning this return, please call the Live Entertainment Tax Examiner at 775-684-2130
The Department of Taxation Carson City Office number is 775-684-2000 and Fax number is 775-684-2020.
LET – 7500 or More
LET – 2 RETURN
REVISED 4/16/07
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