Section 363C.470 - Management of companies and enterprises (NAICS 55)1. The management of companies and enterprises business category (NAICS 55) includes all business entities primarily engaged in:(a) Holding the securities of, or other equity interests in, companies and enterprises for the purpose of owning a controlling interest or influencing management decisions; or(b) Administering, overseeing and managing establishments of the company or enterprise and that normally undertake the strategic or organizational planning and decision-making role of the company or enterprise.2. The amount of the commerce tax for a business entity included in this category is the amount obtained by subtracting $4,000,000 from the Nevada gross revenue of the business entity for the taxable year and multiplying that amount by 0.137 percent.Added to NRS by 2015, 2893Added by 2015, Ch. 487,§40, eff. 7/1/2015.