Nevada Code § 598.3974

Live entertainment event defined
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Live
entertainment event means any activity provided for pleasure, enjoyment,
recreation, relaxation, diversion or other similar purpose by a person who is
physically present when providing that activity to a group of patrons at an
entertainment facility, including, without limitation, any lecture, exhibition
of art, performance of comedy, dance, music, theater or any other entertainment
event or show. The term includes, without limitation, any game, contest or
event in which persons compete against each other through electronic, digital
or virtual means.

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