Section 363C.520 - Arts, entertainment and recreation (NAICS 71)1. The arts, entertainment and recreation business category (NAICS 71) includes all business entities primarily engaged in operating facilities or providing services to meet varied cultural, entertainment and recreational interests of their patrons.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 0.24 percent.Added to NRS by 2015, 2894Added by 2015, Ch. 487,§45, eff. 7/1/2015.