Live Entertainment Tax

The Live Entertainment Taxis a 9% tax that is exclusively for casinos, nightclubs, and venues that have a minimum occupancy of 200. The Live Entertainment Tax is managed by both the Nevada Gaming Control Board, which oversees events that are held at gaming establishments, and the department of Taxation, which handles events held at all other venues. Clark County is home to the Las Vegas Strip, which is where the majority of the revenue from this tax is collected.

Publication Details

Journal
Digital Scholarship - UNLV (University of Nevada Reno)
Published
2025-05-02
Primary Topic
Gambling Behavior and Treatments
Type
article
Field-Weighted Citation Impact
0.00
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article

Live Entertainment Tax

Digital Scholarship - UNLV (University of Nevada Reno)
Gambling Behavior and Treatments
article

Live Entertainment Tax

article en

Abstract

The Live Entertainment Taxis a 9% tax that is exclusively for casinos, nightclubs, and venues that have a minimum occupancy of 200. The Live Entertainment Tax is managed by both the Nevada Gaming Control Board, which oversees events that are held at gaming establishments, and the department of Taxation, which handles events held at all other venues. Clark County is home to the Las Vegas Strip, which is where the majority of the revenue from this tax is collected.

Digital Scholarship - UNLV (University of Nevada Reno)
Openalex Percentile: Top 31%
Gambling Behavior and Treatments
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Live Entertainment Tax · Digital Scholarship - UNLV (University of Nevada Reno) (2025) | TGRS Research Map | TGRS