Bill > AB219

This bill modifies the existing tax on live entertainment in Nevada by changing how tax proceeds are distributed to the Nevada Arts Council. Currently, $150,000 is deposited annually to the Nevada Arts Council, but the bill will now require depositing an amount equal to 1 percent of all taxes, interest, and penalties collected from live entertainment taxes in the previous fiscal year. The bill mandates that at least 90 percent of these funds must be used by the Nevada Arts Council to provide grants to artists and local arts agencies within the state. A local arts agency is defined as a public or private nonprofit organization primarily focused on making arts and culture more accessible by supporting local artists and art programming. The Legislature explicitly states its intent that these funds should not replace or supplant existing funding sources. Any funds beyond the 1 percent allocation will be deposited into the State General Fund. The bill is set to take effect on July 1, 2025, and aims to provide more consistent and substantial financial support for arts and culture in Nevada.

Budget and Finance

https://www.leg.state.nv.us/App/NELIS/REL/83rd2025/Bill/12221/Overview