Gaming tax—Payment.
Las Vegas Municipal Code § 4.20.090
in effect4.20.090 - Gaming tax—Payment.
The gaming taxes imposed in Section 4.20.080 shall be paid semiannually in advance for the succeeding semiannual period, such amount being due on the fifteenth day of April for the first semiannual period, and again on the fifteenth day of October for the second semiannual period. All taxes not paid by these dates shall be deemed delinquent. Such taxes shall be paid to the Department. In the event a business begins operations during a semiannual period and such operations begin within three months prior to the date of the next gaming tax payment, the licensee of the business shall pay a prorated gaming tax equivalent to a three-month period of time.
(Ord. No. 6288, § 1, 11-20-13; Ord. 2247 § 2 (part), 1981: prior code § 5-2-5)
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_4.20.090GATAYFetched: 10/28/2026