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NEVADA GAMING COM'N v. DESERT PALACE, INC.

No. 15720.

697 P.2d 477 (1985)

NEVADA GAMING COMMISSION, State Gaming Control Board and State of Nevada, Appellants, v. DESERT PALACE, INC., dba Caesars Palace; Summa Corporation dba Castaways Hotel; Desert Inn and Country Club; and Frontier Hotel; Consolidated Casinos Corporation; Hilton Hotel Corporation dba Flamingo Hilton and Las Vegas Hilton; MGM Grand Hotel-Las Vegas, Inc.; Hughes Properties, Inc., dba Sands Hotel; Hotel Ramada of Nevada dba Tropicana Resort and Casino; and Scott Plaza, Inc., dba Union Plaza Hotel & Casino, Respondents.

Supreme Court of Nevada.

April 4, 1985.

Attorney(s) appearing for the Case

D. Brian McKay, Atty. Gen., Carson City, Mark Lerner, Deputy Atty. General-Gaming Div., Las Vegas, for appellants.

Lionel, Sawyer & Collins and Robert D. Faiss and Anthony N. Cabot, Las Vegas, for respondents.

OPINION

PER CURIAM:

In this appeal we are required to interpret NRS 463.401. This statute imposes "a casino entertainment tax equivalent to 10 percent on all amounts paid for admission, food, refreshments and merchandise."

Although the gaming commission has in the past taken the position that the casino entertainment tax did not apply to amounts paid by patrons for services as distinguished from amounts paid for admission, food, refreshments, and...

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