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Form LET-2 Fillable Live Entertainment Tax, Non Gaming Establishments with 7500 or more Seats (effective 7/1/2011)
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)
1550 COLLEGE PARKWAY SUITE 115 CARSON CITY NV 89706 DUE ON OR BEFORE: LINE 4 If this return will not be postmarked and the taxes paid on or before the due date as shown on the face of this MAKE CHECKS PAYABLE TO: 11 15 16 20 21 30 A RETURN MUST BE FILED EVEN IF NO TAX LIABILITY EXISTS ADDITIONAL INFORMATION: ADMISSION CHARGES AND INTEREST WILL APPLY before taking credit but not paid until February 15 The number of days late is 15 so the penalty is 4% CALCULATION OF ADMISSION CHARGES: CHECK AMOUNT: CHECK NO: DATE: Department to verify liabilities Determine the number of days late the payment is and multiply the net tax owed by the appropriate rate based on the entertainment is provided EXAMINED BY ME AND TO THE BEST OF MY KNOWLEDGE AND BELIEF IS A TRUE CORRECT AND COMPLETE RETURN face of this return the amount of penalty due is a) For returns with Period(s) Ending prior to and including 3/31/07 the FOR DEPARTMENT USE ONLY I HEREBY CERTIFY THAT THIS RETURN INCLUDING ANY ACCOMPANYING SCHEDULE AND STATEMENTS HAS BEEN IF POSTMARKED AFTER DUE DATE PENALTY If the name or address shown is incorrect if the ownership or business If the occupancy is less than 7500 please use LET 1 Return for occupancy of 200 7499 If your location is licensed by If you have questions concerning this return please call the Live Entertainment Tax Examiner at 775 684 2130 INTEREST (LINE 2 X 75% X # MONTHS PAST DUE ) LESS CREDIT(S) APPROVED BY THE DEPARTMENT LINE 1 Enter the total taxable admission charges for the month LINE 2 Enter the tax amount due (Line 1 x 5% ( 05)) LINE 3 If this return will not be submitted/postmarked and the taxes paid on or before the due date as shown on the LINE 5 Enter only those liabilities that have been established for prior months by the Department Contact the LINE 6 Enter only those credit(s) that have been approved by the Department Contact the Department to verify LINE 7 Total Lines 2 3 4 5 and then subtract Line 6 and enter the result LINE 8 Enter the amount remitted with return LIVE ENTERTAINMENT TAX INSTRUCTIONS LIVE ENTERTAINMENT TAX RETURN 7500 OR MORE OCCUPANCY location has changed or if you are out of business notify the MAIL ORIGINAL TO: NEVADA DEPARTMENT OF TAXATION Multiply by: NET LIVE ENTERTAINMENT TAX (LINE 1 X 5%) NEVADA DEPARTMENT OF TAXATION NON GAMING FACILITIES TID No : NON GAMING FACILITIES WITH OCCUPANCY 7 500 OR MORE Note: 7/1/2011 interest rate change: To calculate interest for each month late after 7/1/2011 multiply Line 21 0 75% (or 0075) Number of days late number of days late the payment is made per NAC 360 395 The maximum penalty amount is 10% or required minimum purchase of food refreshment or merchandise paid to access to a facility where live PENALTY (SEE INSTRUCTIONS FOR RATE) Penalty is 10%: b) For Returns with Period(s) Ending 4/30/07 and after; the amount of penalty due is based on the Penalty Percentage PLEASE SUBMIT IN THE ENVELOPE PROVIDED PLUS LIABILITIES ESTABLISHED BY THE DEPARTMENT POSTMARK: INITIALS: RETURN FOR MONTH ENDING: return interest of 75% ( 0075) per month or fraction of a month late is due The interest is calculated on the tax due (line RETURN MUST BE SIGNED SIGNATURE OF TAXPAYER OR AUTHORIZED AGENT DATE PHONE NUMBER (WITH AREA CODE) table above The result is the amount of penalty that should be entered For example the taxes were due January 31 Tax Examiner at 775 684 2120 Taxable admission charges include without limitation any entertainment fees cover charges table reservation fees The Department of Taxation Carson City Office number is 775 684 2000 and Fax number is 775 684 2020 the Gaming Control Board please contact them as the tax is due to Gaming and not the Department of Taxation TITLE FEDERAL TAX ID NUMBER (EIN OR SSN) To calculate interest for each month late from 7/1/1999 through 6/30/2011 multiply Line 21 1% (or 01) TOTAL AMOUNT DUE AND PAYABLE TOTAL AMOUNT REMITTED WITH RETURN