Nevada Code § 463.323

Collection and disposition of county fees for licenses in county whose population is less than 700,000
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In
a county whose population is less than 700,000:
1. The county license department, or the
sheriff if there is no county license department, shall collect all county
license fees, and no license money paid to the sheriff or county license
department may be refunded, whether the slot machine, game or device for which
the license was issued has voluntarily ceased or its license has been revoked
or suspended, or for any other reason. The sheriff of the county or the county
license department shall demand that all persons required to procure county
licenses in accordance with this chapter take out and pay for the licenses, and
the sheriff if there is no county license department is liable on the sheriffs
official bond for all money due for the licenses remaining uncollected by
reason of the sheriffs negligence.
2. If the county has no county license
department, the sheriff shall, on or before the fifth day of each month, pay
over to the county treasurer all money received for licenses and take from the
county treasurer a receipt therefor, and the sheriff shall immediately on the
same day return to the county auditor all licenses not issued or disposed of by
the sheriff as is provided by law with respect to other county licenses.
3. If the county has a county license
department, all money received for county gaming licenses must be paid over to
the county treasurer at the time and in the manner prescribed by county
ordinance.
4. All money received for county gaming
licenses under this chapter must be retained by the county treasurer for credit
to the county general fund, except:
(a) Where the license is collected within the
boundaries of any incorporated city, the county shall retain 25 percent of the
money, and the incorporated city is entitled to 75 percent of the money, which
must be paid into the general fund of the incorporated city.
(b) Where the license is collected within the
boundaries of any unincorporated town under the control of the board of county
commissioners pursuant to chapter 269 of NRS,
the county shall retain 25 percent of the money, and 75 percent of the money
must be placed in the town government fund for the general use and benefit of
the unincorporated town.

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