Gaming tax—Imposed.
Las Vegas Municipal Code § 4.20.080
in effect4.20.080 - Gaming tax—Imposed.
There are hereby fixed and imposed license taxes on gaming revenues to be paid by all gaming licensees within the City, in addition to any license taxes that may be fixed or imposed elsewhere in this Code, according to the following schedule:
(A) Licensees having six or more games: twelve dollars per game per quarter;
(B) Licensees having two to five and one-half games: seven dollars and fifty cents per game, per quarter;
(C) Licensees having less than two games: three dollars per game, per quarter;
(In determining the number of games, craps, roulette, twenty-one, bingo games, race and sports books and wire betting service, each shall be considered a full game. All other games shall be considered one-half game each at one-half of the game charge.)
(D) Slot machines, if more than twelve within one establishment: seventy-five cents for each slot machine, per quarter;
(E) Slot machines, if twelve or less in one establishment: twenty-five cents for each slot machine, per quarter.
(Ord. 2247 § 2 (part), 1981: prior code § 5-24)
Source: City of Las Vegas, Municipal Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/nv/las_vegas/codes/code_of_ordinances?nodeId=TIT4REFI_CH4.20COAUROTAGATA_4.20.080GATMPFetched: 10/28/2026