NRS 364.130 Community theaters exempt from business licenses.
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NRS 364.130 Community theaters exempt from business licenses.
1. As used in this section unless the context otherwise requires:
(a)“Community” means the inhabitants of a county, district, city or town.
(b)“Community theater” means a place for amusement, entertainment, recreation, or the study of art, conducted or operated for the benefit of a community.
2. The proceeds of all shows, entertainments and art lessons conducted, held or given in any community theater, or by an organization formed and existing for the exclusive purpose of operating or conducting such community theater, after deducting the necessary expenses therefor, must be devoted exclusively to community purposes. Exclusive title to all property and rights acquired for or in behalf of such theater or organization vests in the community wherein the theater is situated or wherein the organization is formed and exists, as the case may be.
3. No license tax may be imposed upon, or collected for, any community theater while used and occupied exclusively as such, nor upon any show, amusement, entertainment, recreation, or school of art conducted, held or given exclusively for community purposes.