Authorizes, under certain circumstances, the reimbursement of costs incurred by certain counties related to certain activities that are subject to the excise tax on live entertainment. (BDR 32-115)

SB 200 allows counties with populations under 9,000 (like Esmeralda, Eureka, and Storey) to seek reimbursement from the state for costs incurred when hosting large, tax-exempt live entertainment events. Specifically, if a nonprofit religious or charitable organization holds an event with 15,000+ tickets in one of these counties, the county can apply for reimbursement of direct costs (e.g., security, permits) related to the event. The bill sets clear limits: counties cannot claim costs already paid by the event organizer, indirect costs are capped at 20% of direct costs, and total annual reimbursement cannot exceed $750,000. Applications must be submitted within 90 days after the event and reviewed by the Department of Taxation before approval by the Nevada Tax Commission.