This is an additional tax on sales at venues that have Live Entertainment.  The Live Entertainment Tax is 10% tax rate that is in addition to the Nevada Sales Tax and the Gratuity.

Live Entertainment is defined as any activity provided for pleasure enjoyment, recreation, relaxation, diversion or other similar purpose by a person or persons who are physically present when providing an activity to a patron or group of patrons who are physically present.

When it comes to nightlife, anytime that there is music or vocals that are provided by a musician or vocalist or a group of performers / dancers.  For example, Saturday  Labor Day Weekend 2012 at Wet Republic they have Sky Blu of LMFAO performing.   So if you have a $5,000 revenue minimum plus 8.1% Nevada Sales Tax plus the LET 10% tax and the 22% gratuity your total will be $7,005