1. Any natural person, firm, association, corporation, partnership, limited partnership or limited-liability company desiring to conduct, operate or carry on any gambling game, slot machine or any game of chance must, upon proper application to the sheriff if there is no county license department or to that department of the county wherein it is proposed that the slot machine, game or games be conducted or operated, be issued a license for each particular device or game or slot machine under the following conditions and regulations: (a) The natural person, firm, association, corporation, partnership, limited partnership or limited-liability company so applying must furnish a complete description of the particular room and premises in which the applicant desires to carry on or conduct the slot machine, device or game, together with the location of the building, its street number, if any, and any other information by which it may be definitely and readily located and recognized. (b) The applicant must state definitely the particular type of slot machine or the particular game or device which the applicant desires to carry on or conduct in the room and premises, and the slot machine, game or device must be specifically described in and entered upon the license. (c) Card games, that is, stud and draw poker, bridge, whist, solo, and panguingui for money, must be licensed independently of other games mentioned in this section, regardless of locality or population, at the rate of $25 per table per month, payable at the time of the application prorated to the end of the calendar quarter during which the application is made, and thereafter payable 3 months in advance. (d) A license fee of $50 per month, payable at the time of the application prorated to the end of the calendar quarter during which the application is made, and thereafter payable for 3 months in advance, must be paid to the sheriff or county license department for each license issued for a game or device except for slot machines and games as otherwise provided for in this section. For each money slot machine the license fee is $10 per month, payable at the time of the application prorated to the end of the calendar quarter during which the application is made, and thereafter payable for 3 months in advance. When a combination of units are operated by one handle, the license fee is $10 per month, payable at the time of the application prorated to the end of the calendar quarter during which the application is made, and thereafter payable for 3 months in advance, for each unit paying in identical denominations operated thereby. (e) The license entitles the holder to carry on or operate the specific slot machine, game or device for which the license is issued in the particular room and premises described therein, but not any other slot machine, game or device than that specified therein, or the specified slot machine, game or device in any other place than the room and premises so described, for a period of 3 months next succeeding the date of issuance of the license. 2. The licensee is entitled to operate two or more slot machines, games or devices in the same room by paying the license fee provided for in this section for each slot machine, game or device and otherwise complying with the terms of this section. 3. Except as otherwise provided in subsection 4 or NRS 463.400 , any person failing to pay any license fees due to a county at the times respectively provided in this chapter must pay in addition to the license fees a penalty of not less than $50 or 25 percent of the amount due, whichever is the greater, but not more than $1,000 if the fees are less than 10 days late and in no case more than $5,000. The penalty must be collected as are other charges, license fees and penalties under this chapter. 4. A county may waive all or part of any penalty due pursuant to subsection 3 if the board of county commissioners issues a written finding that the license fees were not paid in a timely manner as a result of circumstances beyond the licensees control. 5. Where the operator of a slot machine route is contractually responsible for the payment of license fees for a particular establishment which holds a restricted license, the operator is also responsible for the payment of any penalties imposed for late payment of those license fees. In such a case, the owner of the establishment is not responsible for the payment of any penalties so imposed.
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