In lieu of an abstract, here is a brief excerpt of the content:

c ounty levies Jurisdiction Quarterly Fee in $ Carson City Stud or Draw Poker, Panguingui Roulette, “21,” Chuck-a-Luck, Craps, Big Six, Hazard Keno, Bingo, Race Horse Pool, Baccarat, Wheel of Fortune Slot Machines (each separate mechanism) 97.50 180.00 172.50 40.00 Clark Bingo, Keno, “21,” Craps, Big Six, Baccarat, Faro Bank, Race Book, Roulette Sports Book Draw or Stud Poker Regular Slots Double Slots Triple Slots Clark County quarterly fee is .055% of gross gaming revenue. 150.00 150.50 75.00 30.00 60.00 90.00 Las Vegas Convention Authority Gaming Fees Slots, 12 or less More than 12 1 game 2–5 games 6 or more games 1.00 each 2.50 each 10.00 25.00 each 40.00 each Washoe Poker, Bridge, Whist, Solo, Panguingui Slot Machines 25.00 50.00 a p p e n d i x 7 Sample Local Government Gaming Taxes in Nevada Washoe County license fees are levied on all games and slots regardless of their locations. The fees are distributed 75% to the city wherein the games or slots are located, and 25% to the county. If the location is in unincorporated Washoe County, 100% is distributed to the county. Washoe County also levies a special “Chapter 491” tax based on a complicated formula. 446 Appendices city levies Jurisdiction Quarterly Fee in $ Ely Slot Machines Craps, “21,” Roulette, Panguingui, Keno, Poker, Bingo 30.00 each 40.00 each Fallon All Card Games Mechanical Percentage Games Slot Machines 7.50 15.00 3.00 Henderson Big Six, Bingo Bridge, Whist, Solo Chemin de Fer, Race Horse Book Craps, 1 table Craps, 2 or more tables Keno Keno, per chair in addition Roulette, “21,” Hazard, Faro Bank Panguingui Slots Slots, Penny Stud Poker 75.00 15.00 280.00 57.00 140.00 70.00 1.50 70.00 30.00 28.00 50.00 35.00 Las Vegas Slot Machines 1-5 Machines More than 5 Machines Penny Slots Study or Draw Poker Panguingui Bridge, Whist, Solo Chemin de Fer, Baccarat Roulette, “21,” Hazard, Faro Bank, Wheel of Fortune, Big Six Craps, 1 table Craps, 2 or more Race Book Race Horse Information Bingo Bingo, per chair additional Keno Sports Book Games not specified above 25.00 30.00 50.00 50.00 30.00 15.00 250.00 150.00 150.00 250.00 each 400.00 250.00 75.00 1.50 300.00 100.00 50.00 ...

Share