Senate Bill No. 280

Senate Bill No. 280-Committee on Judiciary

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AN ACT relating to gaming; changing the fee charged to a disseminator of information concerning racing; providing that a disseminator who fails to report, pay or account for the fee is liable for a penalty; and providing other matters properly relating thereto.

[Approved July 5, 1997]

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

Section 1. NRS 463.400 is hereby amended to read as follows:
463.400 Any person who willfully fails to report, pay or truthfully account for and pay over the license fees imposed by NRS 463.370, 463.373 to 463.3855, inclusive, [and 463.390,] 463.390 and 463.450, or willfully attempts in any manner to evade or defeat any such tax or payment thereof, or any licensee who puts additional games into play without authority of the commission to do so or any licensee who fails to remit any license fee provided for by this chapter when due is in addition to the amount due liable for a penalty of the amount of the license fee evaded or not paid, collected or paid over. The penalty must be assessed and collected in the same manner as are other charges, license fees and penalties under this chapter.
Sec. 2. NRS 463.421 is hereby amended to read as follows:
463.421 As used in NRS 463.421 to [463.427,] 463.480, inclusive, unless the context otherwise requires, the words and terms defined in NRS 463.4212 to 463.4218, inclusive, have the meanings ascribed to them in those sections.
Sec. 3. NRS 463.450 is hereby amended to read as follows:
463.450 1. Any disseminator of such information obtaining a license under NRS 463.430 to 463.480, inclusive, shall pay to the commission a fee of [$10 per day for each day for each race book to which the supplier or disseminator furnishes such information in this state.] 4.25 percent of the total fees collected from users each calendar month for the dissemination of live broadcasts.
2. The commission shall collect the fee on or before the [10th] last day of each calendar month for the preceding calendar month.
3. If the amount of the fee required by this section to be reported and paid is determined to be different than the amount reported or paid by the licensee, the commission shall:
(a) Charge and collect any additional fee determined to be due, with interest thereon until paid; or
(b) Refund any overpaid fees to the person entitled thereto pursuant to this chapter, with interest thereon.
Interest is computed at the rate prescribed in NRS 17.130 from the first day of the first calendar month following either the due date of the additional license fees or the date of overpayment until paid.
4. The commission shall remit all fees collected, less any fees refunded pursuant to subsection 3, to the state treasurer for deposit to the credit of the state general fund.
Sec. 4. This act becomes effective upon passage and approval.
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