Nev. Rev. Stat. » NRS: CHAPTER 463 - LICENSING AND CONTROL OF GAMING
Nevada Revised Statutes

Nev. Rev. Stat. § 463.0161 (2026)

“Gross revenue” defined

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NRS 463.0161  “Gross revenue” defined.

      1.  “Gross revenue” means the total of all:

      (a) Cash received as winnings;

      (b) Except as otherwise provided in paragraph (g) of subsection 2, cash received as entry fees for the right to participate in contests and tournaments;

      (c) Cash received in payment for credit extended by a licensee to a patron for purposes of gaming; and

      (d) Compensation received for conducting any game in which the licensee is not party to a wager,

Ê less the total of all cash paid out as losses to patrons, all cash and the cost of any noncash prizes paid out to participants in contests or tournaments not to exceed the total cash or cash equivalents received for the right to participate in the contests or tournaments, those amounts paid to fund periodic payments and any other items made deductible as losses by NRS 463.3715.

      2.  The term does not include:

      (a) Counterfeit facsimiles of money, chips, tokens, wagering instruments or wagering credits;

      (b) Coins of other countries which are received in gaming devices;

      (c) Any portion of the face value of any chip, token or other representative of value won by a licensee from a patron for which the licensee can demonstrate that it or its affiliate has not received cash;

      (d) Cash taken in fraudulent acts perpetrated against a licensee for which the licensee is not reimbursed;

      (e) Uncollected baccarat commissions;

      (f) Cash provided by the licensee to a patron and subsequently won by the licensee, for which the licensee can demonstrate that it or its affiliate has not been reimbursed; or

      (g) Cash received as entry fees for the right to participate in a contest or tournament conducted on the premises of a licensed gaming establishment with the participants physically present at those premises when participating, if the cash is designated:

             (1) As employee compensation and paid as compensation to an employee of a licensee who is involved in the organization or operation of the contest or tournament, in addition to the regular compensation of the employee;

             (2) As a donation to a nonprofit, charitable, fraternal or other organization that qualifies as a tax-exempt organization pursuant to 26 U.S.C. § 501(c) or a nonprofit corporation organized or existing pursuant to chapter 82 of NRS and the amount is remitted to the designated organization;

             (3) As an addition to a payoff schedule of the contest or tournament that is fixed, or increases automatically over time or as the contest or tournament is played, and that is paid as a prize to a patron participating in the present or a future contest or tournament; or

             (4) As an addition to an account to fund guaranteed payouts of future contests or tournaments and the disbursement of funds from the account are used to fund guaranteed payouts of future contests or tournaments.

Ê The Commission may adopt regulations authorizing the exclusion from gross revenue set forth in paragraph (g) to apply to cash received as entry fees for the right to participate in a contest or tournament other than a contest or tournament conducted on the premises of a licensed gaming establishment with contestants physically present at those premises when participating.

      3.  The amount of cash received as entry fees for the right to participate in a contest or tournament that is excluded from gross revenue pursuant to paragraph (g) of subsection 2:

      (a) May not be deducted from the amount of the entry fees included in gross revenue pursuant to subsection 1 if the amount is paid or distributed for any purpose other than a purpose set forth in paragraph (g) of subsection 2;

      (b) Must be included in gross revenue for the month in which the amount is paid out or distributed for a purpose other than a purpose set forth in paragraph (g) of subsection 2.

      4.  As used in this section, “baccarat commission” means:

      (a) A fee assessed by a licensee on cash paid out as a loss to a patron at baccarat to modify the odds of the game; or

      (b) A rate or fee charged by a licensee for the right to participate in a baccarat game.

      (Added to NRS by 1967, 1039; A 1981, 1543; 1985, 803, 2146; 1987, 90, 1274; 1993, 288; 1995, 465, 757, 1496; 1997, 3499; 2013, 2106, 3309, 3318; 2019, 818; 2021, 1301; 2023, 2453)

     

Notes of Decisions
Cited in 2 cases, 1983–1984 · leading case: Hughes Props., Inc. v. State, 680 P.2d 970 (Nev. 1984).
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Hughes Props., Inc. v. State, 680 P.2d 970 (Nev. 1984). “See NRS 463.0161. “Where a former statute is amended or a doubtful interpretation of a former statute rendered certain by subsequent legislation, it has been held that such amendment is persuasive evidence of what the Legislature intended by the first statute.”
Harrah's Club v. State, 659 P.2d 883 (Nev. 1983). · cites it 2× “See NRS 463.0161. 1 In computing its gross revenue, appellant deducts as “sums paid out as losses” the amount paid to patrons turning in their “cash certificates” and the wholesale cost of merchandise that is allocated to premium point redemption credits.”
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