Are contests Live Entertainment?
A. Yes. Any type of organized contest conducted in front of an audience is considered live entertainment. Examples include beauty pageants, bikini contests and fitness contests. Unless some specific exemption applies (e.g., exemption for non-profit events), the event is subject to the Live Entertainment Tax, and the tax would apply to admission charges; and if the facility is under the 7,500 occupancy requirement, food refreshments and merchandise would also be taxable. However, a contest that is strictly between patrons with no advance sign-up or pre-qualifying required (e.g., a drinking contest) would be viewed as an activity among patrons and would be excluded from the definition of live entertainment per NRS 368A.090(2)(b)(6). Q. In an event that has been determined to have entertainment that is not considered “Live Entertainment” under the definition found in NRS 368A.090, what if someone sings a song such as the National Anthem as part of the event? Is the event now taxable? A. N
