§ 8.08.240. Nonpayment of license fees—Penalty.

(A) All general gaming licenses except Class A slot machine and slot/mobile gaming machine operator become delinquent if the fees due for the current calendar quarter are not received prior to the first day of the second month of the current calendar quarter. Class A slot machine and slot/mobile gaming machine operator general gaming licenses become delinquent if the fees due for the current calendar quarter are not received prior to the first day of the current calendar quarter. Any person failing to pay any general gaming license fees due to the county within the time respectively provided in Section 8.04.220 must pay in addition to the license fees a penalty of not less than fifty dollars or twenty-five percent of the amount due, whichever is greater, but not more than one thousand dollars if the fees are less than ten days late and in no case more than five thousand dollars. All licenses for which the fees have not been received within sixty days after the due date shall be deemed revoked.

(B)

NRS 463.390 now provides a penalty for late payment to the county for gaming license fees as follows:

(1)

Except as otherwise provided in subdivision (B)(2) of this section or NRS 463.400, any person failing to pay any gaming license fees due to the county at the times respectively provided must pay in addition to the license fees a penalty of not less than fifty dollars or twenty-five percent of the amount due, whichever is the greater, but not more than one thousand dollars if the fees are less than ten days late and in no case more than five thousand dollars. The penalty must be collected as are other charges, license fees and penalties.

(2)

The county may waive all or part of any penalty due pursuant to subdivision (B)(1) of this section if the board of county commissioners issues a written finding that the gaming license fees were not paid in a timely manner as a result of circumstances beyond the licensee's control.

(3)

Where the operator of a slot/mobile gaming machine route is contractually responsible for the payment of gaming license fees for a particular establishment which holds a restricted license, the operator is also responsible for the payment of any penalties imposed for late payment of those license fees. In such a case, the owner of the establishment is not responsible for the payment of penalties so imposed.

(C)

All dancehall licenses become delinquent if the license fees are not received within fifteen days after the due date. If payment is made after fifteen days and before thirty days after the due date, five percent of the license fee shall be assessed as a penalty charge. If the dancehall license fees have not been received within thirty days after the due date, the license shall be deemed revoked.

(D)

Liquor (see Clark County Code Sections 8.20.540 and 8.20.555).

(E)

Any general gaming, escort service, or dancehall license which expired or is deemed revoked for nonpayment of fees as set forth in subsections (A) or (C) of this section, or elsewhere in this title, must, in addition to the requirements of the specific licensing chapter for such business or reinstatement, pay the five-percent penalty fee for each month or fraction thereof, plus a reinstatement fee of ten percent of the initial license fee due.

(Ord. L-236-06 § 7, 2006: Reg. G-141-01 § 2, 2001: Reg. G-137-00 § 1, 2000: Reg. G-111-92 § 1, 1992: Reg. G-108-91 § 1, 1991: Reg. G-93-88 § 2, 1988)