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Founded in 1882, the Entertainment Community Fund is a national human services organization here to meet the needs of our entertainment community with a unique understanding of the challenges involved in a life in the arts.
Hard Rock has live entertainment covered. From the thrilling world of online & mobile gaming, rock out to your favorite band or laugh loudly at a comedy show at a Hard Rock Live, watch a sporting event at Hard Rock Stadium or experience the latest off-Broadway shows. We have something to entertain everyone.
Enjoy live music, folkloric performances, acrobats and jugglers, even cocktail and food carving demonstrations. Plus, you'll find great shopping, gourmet treats in the International Café, bars, and more great cruise entertainment only a few steps away.
Welcome aboard the Starship OPM for your nonstop, warp-speed flight to Uranus. Join us in our showroom for the best in-flight entertainment in space provided by the greatest stars from across the galaxy. With gravity-defying acrobatics, breathtaking acts of celestial beauty and hilarious mayhem, OPM goes where no show has gone before. Your gorgeous host is Andromeda, the glitchiest, most sex-starved android since Wall-E. Before or after the show, venture into the all-senses overloaded dining experience in Superfrico at OPM. Or during the show, our flight attendants will happily deliver cocktails, pizza, ice-cream and oxygen direct to your seat.
Here at MGM Resorts, we want to make it easy for you to decide what show to see. Take a look at our showroom entertainment and get some great ideas for a perfect night out. No matter what you are looking for, MGM Resorts destinations have the right shows & concerts for every taste and mood.
The Entertainment Industry Foundation serves as a gateway to giving for the entertainment industry, creating and supporting groundbreaking programs and campaigns that raise awareness and funds for issues that affect millions of people around the world.
Founded in 1942, the Entertainment Industry Foundation (EIF) is a multifaceted organization that occupies a unique place in the world of philanthropy. By mobilizing and leveraging the powerful voice and creative talents of the entertainment industry, as well as cultivating the support of organizations (public and private) and philanthropists committed to social responsibility, EIF builds awareness and raises funds, developing and enhancing programs on the local, national and global level that facilitate positive social change.
Costs of entertainment, including amusement, diversion, and social activities and any associated costs are unallowable, except where specific costs that might otherwise be considered entertainment have a programmatic purpose and are authorized either in the approved budget for the Federal award or with prior written approval of the Federal awarding agency.
Overall employment in entertainment and sports occupations is projected to grow faster than the average for all occupations from 2022 to 2032. About 106,800 openings are projected each year, on average, in these occupations due to employment growth and the need to replace workers who leave the occupations permanently.
Live music and comedians at The Showroom, conventions and equestrian events in the Arena, Movies presented in XD with Auro Sound at the Century Theatres, entertainment comes in many forms at the South Point Hotel & Casino. Immerse yourselve in Las Vegas' culture by surrounding yourself with entertainment. Learn all about it here before heading to your favorite Las Vegas hot spot.
Experience the best in concerts, comedy shows, family entertainment, sporting events, and touring Broadway shows at the official event venues of Hershey, PA - Hersheypark Stadium, GIANT CenterSM, and Hershey Theatre.
Enactedin 2004, Live Entertainment Tax is administered by two State agencies, theGaming Control Board for live entertainment events held within licensed gamingestablishments; and the Department of Taxation for live entertainment eventsheld in other venues and live entertainment provided by escorts and escortservices. Laws governing the Live Entertainment Tax are Nevada Revised Statute(NRS) Chapter 368A -Tax on Live Entertainment; and Nevada Administrative Code(NAC) Chapter 368A. Both can be found on the Nevada Legislature's website at
Entertainmentprovided by a patron or patrons, including, without limitation, singing bypatrons or dancing by or between patrons if they receive no compensation fromany source for providing the entertainment.
NRS368A.110 defines the taxpayer for non-gaming facilities as the owner oroperator of the facility where the liveentertainment is provided; or in the case of a publicly owned facility orpublic land, the person who collectsthe taxable receipts. It also includesan escort or escort service. An escortmeans a person who, for monetary consideration, in the form of a fee,commission or salary, dates, socializes, visits, consorts with or accompaniesanother or others to or about social affairs, entertainments or places ofamusement or within any place of public resort or within any privatequarters. An escort service means aperson who for a fee, commission, profit, payment or other monetary consideration,furnishes, refers, or offers to furnish or refer an escort to a patron.
EffectiveOctober 1, 2015 the rate is 9% of the admission charge to a facility thatprovides live entertainment with a minimum occupancy of 200; or 9% of thecharge, expressed in money, for the live entertainment provided by an escort.
Priorto October 1, 2015 the Live Entertainment Tax was two tiered with a 10% taxrate and a 5% tax rate based upon the "maximumoccupancy" of the facility where live entertainment was taking place. Fora facility with a minimumoccupancy of 200and a maximum of 7,499 the 10% tax rate appliedto the admission charge, merchandise, food andrefreshments sold at the event. Forfacilities with occupancy of 7,500 or more, the 5% tax rate applied to admissioncharges only.
No. If there is no live entertainment being provided, then the tax doesnot apply. However, when the admissioncharge is imposed prior to the start of live entertainment, the admissioncharge is taxable.
Thereis no registration fee for this tax. A taxpayer who intends to provide liveentertainment at a facility that is not in a licensed gaming establishment or an escort or escortservice shall contact the Department of Taxation and register to collect andremit the Live Entertainment Tax.
The reporting frequency is monthly. The Live Entertainment Tax returnsshould be filed on or before the last day of the month, reporting the amount oftaxable receipts for the preceding month. A return must be filed even whenthere are no live entertainment events in the month and the tax is zero.
Yes.The Live Entertainment Tax must be added to and collected from the purchaser atthe time of purchase or payment of escort services. Each ticket for admissionto a facility where live entertainment is provided must show on its face theadmission charge or the seller of the admission must prominently display anotice disclosing the admission charge at the box office or other place wherethe charge is made. Taxpayers arerequired to keep their records for at least 4 years.
Live entertainment that isgoverned by the Nevada Interscholastic Activities Association pursuant to NRS386.420 to 386.470, inclusive, or is provided or sponsored by an elementaryschool, junior high school, middle school or high school, if only pupils or facultyprovide the live entertainment.
Live entertainment that isprovided by or entirely for the benefit of a nonprofit religious, charitable,fraternal or other organization that qualifies as a tax-exempt organizationpursuant to 26 U.S.C. 501(c), or a nonprofit corporation organized or existingunder the provisions of chapter 82 of NRS only if the number of tickets tothe live entertainment which are offered for sale or other distribution topatrons, either directly or indirectly through a partner, subsidiary, client,affiliate or other collaborator, is less than 7,500.
The full amount paid for access to a live entertainmentvenue is included in the taxable admission charge including any service chargethat is received by the taxpayer. It includes the full amount received by anescort or escort service. NRS 368A.200(2)(b) andNAC 368A.150 allow a deduction for gratuities directly or indirectly remittedto persons employed at the facility where live entertainment is provided and a servicecharge imposed in connection with the use of a credit card or debit card which iscollected and retained by persons other than the taxpayer, as long as thesefees are supported by documentation. Also excluded are amounts imposedand retained by a ticket broker or a ticket service provider.
No,in most cases. While it is true that singing is a form of live entertainment,in most cases the singing of the National Anthem or similar presentation, isentirely incidental to the event itself. While this specific issue is notaddressed in the law or regulation, the informal policy stated herein conformsto the concept stated in NRS 368A.090(2)(b) regarding performances that are notconsidered live entertainment. This guidance applies only to the cases whereany singing remains incidental to the event. Generally, singing will bedeemed incidental to the event if only one song is sung during an event thatotherwise included no other live entertainment.
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