• 5.150 Devices prohibited under NRS 465.075; exceptions. 5.160 Surveillance systems. 5.170 Programs to address problem gambling. 5.180 Operation of an inter-casino linked system. 5.190 Aggregate payout limits for gambling games. 5.200 Licensing and operation of a gaming salon.
• Commercial activity unless the minor is in the casino area to provide entertainment pursuant to an employment contract. NRS 609.210 Minors may not be employed as a waiter in a dining room in any establishment where gambling is conducted and alcoholic beverages are served in other rooms. AGO 368 K ey point Food server must be 21.

Nrs Minor Gambling 30 is required. The minimum deposit for other offers that require a deposit will be clearly communicated. Maximum bonus offered will be communicated in the details of each specific promo. NRS 202.030 Minor loitering in place where alcoholic beverages sold. Any person under 21 years of age who shall loiter or remain on the premises of any saloon where spirituous, malt or fermented liquors or wines are sold shall be punished by a fine of not more than $500. Nothing in this section shall apply to: 1.

Land-based gambling

Authorised establishmentsLicensingEmployees and suppliersZoning restrictionsOperationsTaxesCompliance

What types of gambling establishments are authorised to operate in your jurisdiction and how are they classified?

There are two types of licensed gaming establishment (NRS 463.0169) in Nevada: non-restricted and restricted. A non-restricted gaming licence would include a location operating 16 or more slot machines, or any number of slot machines together with any other game, including a table game, race book and/or sports pool at a single establishment (NRS 463.0177 and 463.245).

Restricted gaming is limited to 15 or fewer slot machines and no other games where gaming is incidental to the primary business; this would include bars, taverns or saloons (NRS 463.161(3)(a)), convenience stores (Nev Gaming Comm’n Reg 1.075), grocery stores (Nev Gaming Comm’n Reg 1.130), drug stores (Nev Gaming Reg 1.101) and liquor stores (Nev Gaming Comm’n Reg 1.141) (Nev Gaming Comm’n Reg 3.015(3)).

The following must have a non-restricted gaming licence, but must conduct their operations at either a restricted or non-restricted gaming establishment, as appropriate to the particular operation operator of a slot machine route (Nev Gaming Comm’n Reg 1.170):

• the operator of an inter-casino linked system (NRS 463.01643);
• the operator of a mobile gaming system (NRS 463.0176);
• the operator of interactive gaming (NRS 463.016425);
• the operator of an information service (NRS 463.01642);
• the operator of a race book (NRS 463.01855);
• the operator of sports pool (NRS 463.0193); and
• the operator of an off-track pari-mutuel system (NRS 464.005(4), (5)).

What licensing procedures and requirements apply to gambling establishments (including any fees)?

All gaming applications (NRS 463.200 and Nev Gaming Comm’n Reg 4.040(1)) are filed with the Nevada Gaming Control Board’s Applicant Services Coordinator, who will review the submission to ensure that the application is complete. Only when the application is complete will it be deemed filed with the board. Approximately 14 to 30 days after the application is filed, it will be assigned to a board agent who will conduct the appropriate investigation to determine the applicant’s suitability (NRS 463.1405(1) and 463.210(1)).

For those seeking a restricted gaming licence, the application fee is $700. For non-restricted applicants, the applicant must pay a $500 application fee for each person seeking a licence or finding of suitability and all costs of the investigation, including the time of the investigating agents plus all travel costs, copying costs, translation costs and similar costs. The assigned agents will provide an estimate of the investigative costs (Nev Gaming Comm’n Reg 4.070(6)) that must be deposited before commencement of the investigation.

The assigned agents will send a document request letter to each applicant and will schedule an initial interview with each of the individual applicants. The interview is an opportunity for the agents to review the application with the applicant. It is also the applicant’s chance to make any corrections or provide clarification regarding the responsive information set forth in the application.

Most investigations are completed within six to eight months. More complex investigations that involve multinational companies may take nine months or longer to complete.

On completion of the review, the board will convene a public hearing to consider the application and question individual applicants and/or their representatives. The board has full and absolute power to make any recommendation that it deems appropriate, including to:

• approve the application with possible limitations and conditions;
• deny the application;
• allow the applicant to withdraw the application with or without prejudice (Nev Gaming Comm’n Reg 4.140); or
• refer the application back to staff for further investigation (NRS 463.220(3)).

The Nevada Gaming Commission will hold its own public hearing to consider the application and the board’s recommendation. The commission will make the ultimate determination on whether to grant the requested licence. The commission has full and absolute power to approve, deny or reject the application, or place any limitations or conditions it deems appropriate upon the licence (NRS 463.1405(4) and 463.220(3)-(4)). If the board has recommended denial, then the commission must unanimously vote to approve the application (NRS 463.220(4)(d)).

The commission’s ultimate disposition on a gaming application is final and is not subject to judicial review (NRS 463.318(2) andResnick, 104 Nev at 63 n.4). If the commission denies an application, it will enter a written order setting out the reasons for denial (NRS 463.220(7)).

Applications may be amended at any time before the commission’s final action (Nev Gaming Comm’n Reg 4.040(4)).

How can licences be renewed, and what terms and fees apply?

Unless the Nevada Gaming Commission limits a licence for a period (NRS 463.1405(4) and 463.220(2)), gaming licences are not subject to renewal through the filing of another licensing application. However, each gaming licence is subject to renewal through the payment of applicable annual and quarterly fees and taxes (NRS 463.270). Failure to pay the appropriate fees or taxes within 30 days of their due dates will result in the gaming licence being deemed surrendered (NRS 463.270(7)).

Once licensed, the following fees may be assessed, depending on the type of licence:

• restricted quarterly slot fees pursuant to NRS 463.373;
• non-restricted quarterly slot fees pursuant to NRS 463.375;
• annual excise tax on slot machines pursuant to NRS 463.385;
• quarterly game licence fees pursuant to NRS 463.383;
• annual game license fees pursuant to NRS 463.380;
• annual licence fees for mobile gaming system and inter-casino linked systems operator pursuant to NRS 463.450;
• annual licence fees for manufacturers and distributors of gaming devices pursuant to NRS 463.660;
• pari-mutuel licence fees pursuant to NRS 463.125;
• annual licence fees for an operator of interactive gaming pursuant to NRS 463.765(1), (2);
• monthly licence fees for a race wire or disseminator pursuant to NRS 463.450;
• annual licence fees for a manufacturer of interactive gaming systems pursuant to NRS 463.760(1)(a), (2);
• annual licence fees for an associated equipment manufacturer for interactive gaming systems pursuant to NRS 463.760(1)(b), (2); and
• annual licence fees for an information service provider pursuant to Regulation 5.240(13).

On what grounds can licences be revoked? Can revocation be challenged in any way?

A gaming licence cannot be revoked unless the Nevada Gaming Control Board commences a formal disciplinary proceeding by filing a complaint with the Nevada Gaming Commission (NRS 463.310(2) and 463.312). The licensee is given an opportunity to request an evidentiary hearing before the commission where any relevant evidence may be submitted, and witnesses called and examined (NRS 463.310-463.3145 and Nev Gaming Comm’n Reg 7).

In such a disciplinary proceeding, the board acts as the prosecutor and has the burden of demonstrating that the licensee violated statute, regulation, licence conditions, minimum internal controls or other applicable local, state or federal law (Trans-Sterling Inc v Bible, 804 F.2d 525, 527 n 1 (9th Cir 1986)). The commission sits as the judge and jury to make final a decision on the evidence that is presented (NRS 463.3145(1)). Thereafter, the licensee may seek judicial review of the commission’s final decision pursuant to NRS 463.315-463.318. The courts will affirm the decision of the commission based on any evidence that is not arbitrary, capricious or contrary to law (Nevada Gaming Comm’n v Consolidated Casinos Corp, 94 Nev 139, 141, 575 P.2d 1337 (1987)).

What rules and restrictions govern the hiring and ongoing relationship with employees of and suppliers to gambling establishments?

Gaming employees (NRS 463.0157) must be registered with the Nevada Gaming Control Board pursuant to NRS 463.335(2). Unlike many other gaming jurisdictions, Nevada does not license suppliers or vendors, except for manufacturers and distributors of gaming equipment. However, most non-restricted gaming licensees (NRS 463.0177) conducting gaming operations outside Nevada (NRS 463.680-463.720), and/or are public companies registered (NRS 463.635(1)(c)) with the Nevada Gaming Commission, must have a gaming compliance plan that is administratively approved by the board (Nev Gaming Comm’n Reg 5.045). All such compliance plans require the licensee to conduct some level of due diligence on its key executives, officers and directors, and its vendors, either before entering into a business relationship or, more likely, when a certain monetary threshold of business has been reached in a calendar year.

Are there any zoning or other planning restrictions for gambling establishments?

Zoning or planning restrictions in the Nevada Gaming Control Act and the Nevada Gaming Commission Regulations applicable to licensed gaming establishments consist of the following:

• Except for a grandfathered location, a non-restricted gaming licence may not be granted in a county with a population in excess of 100,000 unless the establishment meets the criteria of a ‘resort hotel’ (NRS 463.01865; 463.1605).
• A non-restricted gaming establishment in counties with a population of 700,000 or more must be located in a ‘gaming enterprise district’ (NRS 463.3072-463.3094 and NRS 463.0158).
• Gaming activity is prohibited in locations in the immediate vicinity of churches, schools and children’s public playgrounds, premises with substantial minor clientele, premises lacking adequate supervision or surveillance, premises that are difficult to police, brothels and any premise where gaming is inconsistent with public policy (Nev Gaming Comm’n Reg 3.010).

In addition, each local government in Nevada has certain zoning and planning restrictions on gaming establishments within its jurisdiction. Larger communities generally have more restrictions on the location of gaming establishments.

What rules, restrictions and ongoing obligations govern the operations of gambling establishments (eg, reporting and monitoring requirements, customer due diligence)? What are the penalties for non-compliance?

Licensed gaming establishments are governed the Nevada Gaming Control Act and the Regulations of the Nevada Gaming Commission. In addition, licensees are expected to comply with any conditions on their licences, minimum internal control standards (MICS), as well as local, state and federal laws (including, but not limited to, compliance with the federal Bank Secrecy Act and the regulations codified in Title 31, Chapter X of the Code of Federal Regulations for Anti-money Laundering Practices and Procedures). Internal audits are required bi-annually and annual independent audits are also required. Most licensees operating in multiple jurisdictions will be required to implement an approved compliance plan to monitor operations and conduct appropriate due diligence.

Nrs Minor Gambling Advice

Disciplinary actions may be formal or informal. Informal disciplinary actions are confidential and require the licensee to explain the cause of the alleged violations and the steps taken to prevent them from recurring.

Penalties may only be imposed through formal disciplinary proceedings. If the commission finds that the licensee committed the alleged violations, it may limit, condition, suspend or revoke the licence and/or impose a fine of up to $250,000 per violation, depending on the circumstances (NRS 463.310(4)).

What taxes and duties apply to gambling establishments?

The following taxes are applicable to the operation of non-restricted gaming establishments:

• annual and quarterly licence fees pursuant to NRS 463.372-463.3856;
• gross revenue fees pursuant to NRS 463.370 – this is a graduated tax assessed monthly on the non-restricted gaming establishment’s net win; and
• other taxes and fees applicable to businesses generally, although a credit for gaming taxes paid may be applicable in certain circumstances.

Nrs Minor Gambling Winnings

What best practices are advised in order to ensure compliance with the relevant regulations?

Many violations involve failure to follow the MICS. Regular training for staff on the MICS is critical for minimising violations. Additionally, the creation and implementation of a robust gaming compliance programme is the most effective way to comply with applicable laws and regulations (Jeffrey R Rodefer, Creating and Implementing an Effective Gaming Compliance Program, Nevada Gaming Lawyer at 30 (2011)). The programme is an important management tool in establishing a culture of compliance (Dave Staley and Luke Rippee, Nevada’s New Gaming Compliance Unit: What Licensees Need to Know, Nevada Gaming Lawyer at 35 (2017)). Finally, making all staff aware that the company, from the CEO down, expects compliance helps to create a culture of compliance (Jeffrey R Rodefer, Culture of Compliance, Nevada Gaming Lawyer at 41 (2017)).