nevada taxpayers association page i 7 9 02 5 03 pm this is a draft document it intended for review and discussion purposes only table of contents introduction 1 project overview summary findings methodology taxable business receipts 3 residential consumer spending patterns visitor comparable jurisdiction analyses 8 estimates admissions amusement 12 income expenditure regressivity 15 17 estimated revenues replaced sources 19 analysis rate revenue production 20 required to offset productivity supplemental taxes in other jurisdictions 23 applied aa was retained by the nta analyze potential an transaction tax state specifically focused on source s base as well theoretical generated similar