In 1931 when Nevada inaugurated wide-open casino gambling, the licensing fees were based on the number of table games and slot machines in operation; licenses and per-game fees were the bailiwick of the counties. The state’s fees were based on a percentage of gross gaming win and the Nevada Tax Commission administered the state’s slice of the gambling pie.
The 1955 state legislature created the Nevada Gaming Control Board as a division of the Nevada Tax Commission. The Board’s initial directives were to standardize rules and regulations for the licensing and operation of gambling (usurping some county responsibilities in the process), establish procedures for tax reporting to be submitted to the state by licensees, and eliminate "undesirable" owners of casinos.
In 1959, the Nevada Gaming Commission was created by the passage of the Gaming Control Act. The Commission was established to act on the recommendations of the Board in licensing and regulation issues.
You can think of the Gaming Control Board as the law-enforcement and administrative agency of the state government’s gambling apparatus, while the Gaming Commission acts in the judicial capacity. For example, if, after investigation, the Board determines that some disciplinary action should be taken against a gaming licensee (casino), it prosecutes the case before the Commission, which would impose sanctions. The Commission is the final authority on licensing matters, approving, restricting, suspending, or revoking any gaming license.
In addition to investigations, enforcement, and administration, the Gaming Control Board has audit, tax and licensing, and technology divisions. The Board composed of three members appointed by the governor who serve four-year full-time terms.
The Commission also adopts regulations to implement and enforce the state laws governing gaming. It has five members appointed by the governor who serve four-year part-time terms.
There’s also a Gaming Policy Committee, created in 1961, which meets from time to time at the governor’s behest. Its recommendations are advisory only and are not binding on the Board or Commission. It consists of 12 members from government, casinos, academia, and the general public.
