For this active 2015 legislative session, there is now a bill on the table to increase taxes on alcohol, nonrestricted (casino) gaming, and tobacco. Senate Bill 275 proposes to amend state law so that the tax on alcohol increases from $3.60 to $5.40 per wine gallon for greater than 22% alcohol by volume; from $1.30 to $1.95 per wine gallon for between 15-22% alcohol by volume; and from 70 cents to $1.05 per wine gallon for between 0.5-14% alcohol by volume. For malt beverages, the increase would be from 16 to 24 cents per gallon.
Gross gaming revenue taxes would increase by 0.25%, so that most casinos would be taxed at a rate of 7%. Nevada currently has a tax rate for such casinos set at 6.75%. The bill also looks for an increase in taxes on tobacco.
Per the Nevada State Constitution, a 2/3 majority vote of both the Senate and Assembly is required for tax increases.