Form Eff Q Return - Exhibition Facility Fee Return - Business License Quarterly Filing Page 2

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EXHIBITION FACILITY FEE INSTRUCTIONS
QUARTERLY FILING
A person or governmental entity that operates a facility at which one or more exhibitions are held is responsible for the
payment of a licensing fee on behalf of the persons who do not have a State Business License, but who take part in the
exhibition for a purpose related to the conduct of a business.
“Exhibition” to mean a trade show or convention, craft show, sporting event or any other similar event involving the
exhibition of property, products, goods, services, or athletic or physical skill.
DUE DATE: Per NRS 360.787 (3)(a) the operator of the facility shall, on or before the last day of each calendar quarter in
which an exhibition is held at that facility, remit to the Department the licensing fee in the amount required.
CALCULATION OF FEES DUE:
TOTAL NUMBER OF BUSINESSES: Total number of businesses at the event without a Nevada Business License,
multiplied by the number of days the event was held.
EXAMPLE: Four (4) businesses at a convention for five (5) days would be a total of twenty (20) businesses to
report. 4 X 5 = 20
Backup documentation should be included with the return to support the calculation of the number of businesses and the
fees owed.
FILLING OUT THE RETURN:
LINE 1: Enter the total number of businesses at each event, multiplied by the number of days for each event, held during
the Quarter. See ‘Calculation of Fees Due’ above.
Multiply LINE 1 by $1.25.
LINE 2:
EXAMPLE: 20 X $1.25 = $25.00
LINE 3: If payment is not postmarked or submitted on or before the due date as shown on the face of this return, penalty
will be accessed as follows:
a) For returns with Period(s) due prior to and including 6/30/07, there is no Penalty.
b) For returns with Period(s) due 7/1/07 or after; the amount of penalty due is based on the number of days the payment
is late, per NAC 360.395 (see table below). 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 total fees owed (LINE 2) by the appropriate rate
based on the table above. The result is the amount of penalty that should be entered on LINE 3.
EXAMPLE: the fees due January 31, but not paid until February 15. The number of days late is 15 so the penalty
is 4%. $25.00 X 4% (or 0.04) = $1.00
LINE 4. Add LINES 2 and 3 and enter the result.
LINE 5. Enter the amount remitted with return.
ADDITIONAL INFORMATION:
If you have questions concerning this return, please call the Tax Examiner at 775-684-2130.
Carson City Office Main Number 775-684-2000. Fax Number 775-684-2020.
Website Address -
EXC-EFF-01.02
EFF Q RETURN
REVISED 08-06-10

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