NV SB200

Counties with populations under 9,000 (Esmeralda, Eureka, Lander, Lincoln, Mineral, Pershing, and Storey Counties) may apply to the Department of Taxation for reimbursement of costs related to live entertainment events hosted by tax-exempt organizations or nonprofits with 15,000 or more tickets offered for sale or distribution.

Reimbursement requests must be submitted within 90 days after the event concludes and include itemized lists of direct costs and any costs already paid or reimbursed by the event organizer.

Counties cannot request reimbursement for costs already paid by the nonprofit, indirect costs exceeding 20% of direct costs, or more than $750,000 in total costs per fiscal year.

The Executive Director of the Department of Taxation reviews applications for completeness, then submits compliant applications to the Nevada Tax Commission for approval or denial, with approved reimbursements paid from the State General Fund.

Counties may appeal a denial in writing to the Nevada Tax Commission within 30 days, but only one appeal per application is permitted.