Nevada Code § 466.120

Fee for license; exemptions
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1. Except in the case of the trotting and
pacing meetings provided for in NRS 466.130 ,
and except as provided in subsection 3 of this section, each applicant desiring
to hold horse races on the day or days awarded by the Commission shall, before
the issuance of any license therefor, pay to the Board a license fee fixed by
the Commission at the time of making application of not less than $50 nor more
than $200 for each day of any meeting for the conduct of races so licensed.
2. If the license is to include permission
for pari-mutuel wagering, such license fee must be deducted from the tax
imposed by NRS 466.125 .
3. State fair associations, agricultural
societies, county fair and recreation boards and other associations to which
state or county aid is given are exempt from the license fee required by
subsection 1 of this section but must secure a license from the Commission
before holding such a race.

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