# Nev. Rev. Stat. § 464.045: Calculation of monthly state license fee to include gross revenue from off-track pari-mutuel wagering; calculation of gross revenue

> Nevada · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_NV_T41_C464_S464.045

## Section

- **Citation:** Nev. Rev. Stat. § 464.045
- **Heading:** Calculation of monthly state license fee to include gross revenue from off-track pari-mutuel wagering; calculation of gross revenue
- **Jurisdiction:** Nevada
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** NV Code / Title 41 / Chapter 464 / Section 464.045

## Text

1. The provisions of subsections 3 and 5 of NRS 464.040 do not apply to persons licensed to conduct off-track pari-mutuel wagering.

2. A licensed gaming establishment is subject to the monthly state license fees and provisions of NRS 463.370 on all gross revenue attributable to the operation of an off-track pari-mutuel system of wagering.

3. In calculating the monthly state license fee imposed by NRS 463.370 , a licensee shall not deduct from gross revenue any promotional allowances, including, without limitation, prizes, payments, premiums, drawings, discounts, rebates, bonus payouts, benefits or tickets that are redeemable for money or merchandise.

## Nearby sections

- [Nev. Rev. Stat. § 464.005 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_NV_T41_C464_S464.005.md)
- [Nev. Rev. Stat. § 464.010 Licenses required](https://www.frixlaw.com/law-library/statutes/STATE_NV_T41_C464_S464.010.md)
- [Nev. Rev. Stat. § 464.015 Fee for issuance or renewal of license; disposition](https://www.frixlaw.com/law-library/statutes/STATE_NV_T41_C464_S464.015.md)
- [Nev. Rev. Stat. § 464.020 Administration by Nevada Gaming Commission: Issuance of licenses; times and places for wagering; regulations; authority and procedure for appointing Off-Track Pari-Mutuel Wagering Committee; inspection of books and records of licensees](https://www.frixlaw.com/law-library/statutes/STATE_NV_T41_C464_S464.020.md)
- [Nev. Rev. Stat. § 464.025 Regulations governing off-track pari-mutuel wagering; sharing of revenue; approval of Commission](https://www.frixlaw.com/law-library/statutes/STATE_NV_T41_C464_S464.025.md)
- [Nev. Rev. Stat. § 464.040 Limitations on amount and division of commissions; payment and disposition of taxes](https://www.frixlaw.com/law-library/statutes/STATE_NV_T41_C464_S464.040.md)
- [Nev. Rev. Stat. § 464.045 Calculation of monthly state license fee to include gross revenue from off-track pari-mutuel wagering; calculation of gross revenue](https://www.frixlaw.com/law-library/statutes/STATE_NV_T41_C464_S464.045.md)
- [Nev. Rev. Stat. § 464.050 Place for conducting and public viewing of wagering](https://www.frixlaw.com/law-library/statutes/STATE_NV_T41_C464_S464.050.md)
- [Nev. Rev. Stat. § 464.060 Wagering outside enclosure or licensed establishment prohibited](https://www.frixlaw.com/law-library/statutes/STATE_NV_T41_C464_S464.060.md)
- [Nev. Rev. Stat. § 464.070 Limitation on wager by agent; off-track wagering by agent prohibited](https://www.frixlaw.com/law-library/statutes/STATE_NV_T41_C464_S464.070.md)
- [Nev. Rev. Stat. § 464.075 Altering value of wager for patron prohibited; regulations; exemptions](https://www.frixlaw.com/law-library/statutes/STATE_NV_T41_C464_S464.075.md)
- [Nev. Rev. Stat. § 464.080 Suspension or revocation of license: Hearing; judicial review](https://www.frixlaw.com/law-library/statutes/STATE_NV_T41_C464_S464.080.md)
- [Nev. Rev. Stat. § 464.100 Penalty](https://www.frixlaw.com/law-library/statutes/STATE_NV_T41_C464_S464.100.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_NV_T41_C464_S464.045. Check the current official text before relying on it. Not legal advice.