[Rev. 11/21/2013 11:06:38 AM--2013]

CHAPTER 364 - LICENSE TAXES

COUNTY BUSINESS LICENSES

NRS 364.010           Administration by sheriff or county license department.

NRS 364.020           Deposit of fees in county general fund by sheriff.

NRS 364.030           County auditor to cause licenses to be printed; delivery to county treasurer for signature.

NRS 364.040           Delivery of licenses to sheriff; cancellation of unsold licenses; statement of settlements made by sheriff.

NRS 364.050           Sheriff to pay money collected to county treasurer; liability of sheriff for money uncollected.

NRS 364.060           Disposition of license money.

NRS 364.080           Unlawful for sheriff or employee of county license department to issue other licenses.

NRS 364.090           Unlawful issuance, possession or circulation of business license; penalty.

NRS 364.100           Unlawful to collect money without delivering license or to insert name of more than one person or firm in license; exception.

AFFIDAVIT OF APPLICANT FOR LICENSE TO SELL RETAIL MERCHANDISE

NRS 364.110           Licensing authority to require affidavit.

NRS 364.120           Filing fee for required affidavit.

TAXES ON RENTAL OF TRANSIENT LODGING

NRS 364.125           Regulations for collection and enforcement of taxes.

NRS 364.127           Requirements for payment of certain taxes.

EXEMPTIONS AND PENALTIES

NRS 364.130           Community theaters exempt from business licenses.

NRS 364.140           Licenses to be posted; penalty.

NRS 364.150           Doing business without required license; penalty.

TAXES AND FEES MEASURED BY INCOME OR REVENUE OF PRIVATE ENTERPRISE

NRS 364.200           Statement required in ordinance imposing or increasing tax or fee; contents of agenda proposing ordinance; notice of proposal to change another tax or fee to tax or fee measured by income or revenue.

NRS 364.210           Exclusion of certain gross revenue; recordkeeping; limitation on period covered by audit; procedure for review of audit.

NRS 364.220           Audits: Rights of and notices to proprietor of enterprise.

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LICENSE TAXES

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COUNTY BUSINESS LICENSES

      NRS 364.010  Administration by sheriff or county license department.

      1.  The sheriff of each county is the ex officio collector of county licenses provided for in chapter 244 of NRS and by other laws, unless the board of county commissioners by ordinance:

      (a) Establishes a county license department;

      (b) Adopts procedures for the investigation of applicants for county licenses and for the administration, collection and disposition of county license fees; and

      (c) Provides regulations for the operation of the county license department.

      2.  The provisions of NRS 364.020 to 364.060, inclusive, do not apply to counties which have a county license department.

      [Part 1:178:1915; 1919 RL p. 3016; NCL § 6664]—(NRS A 1979, 736, 737; 1981, 63, 268)

      NRS 364.020  Deposit of fees in county general fund by sheriff.  Except as otherwise provided in NRS 364.100, the sheriff, as ex officio license collector, shall deposit the gross amount on each business license sold in the county general fund.

      [Part 33:178:1915; 1919 RL p. 3024; NCL § 6697]—(NRS A 1969, 1467; 1995, 827)

      NRS 364.030  County auditor to cause licenses to be printed; delivery to county treasurer for signature.

      1.  The county auditor shall cause to be printed a sufficient number of blank licenses for the purposes mentioned in chapter 244 of NRS. Each license shall also contain a blank receipt to be signed by the sheriff on the delivery of such license to the purchaser thereof.

      2.  The county auditor shall hand over to the county treasurer a sufficient number of blanks for the use of the county, which shall be charged to the county treasurer on the county auditor’s books. The county treasurer shall countersign the same and deliver them to the county auditor, taking his or her receipt therefor.

      [28:178:1915; 1919 RL p. 3022; NCL § 6692]

      NRS 364.040  Delivery of licenses to sheriff; cancellation of unsold licenses; statement of settlements made by sheriff.

      1.  From time to time, the county auditor shall deliver to the sheriff as many of such licenses as may be required, and shall sign the same and charge them to the sheriff. Before signing or delivering any license to the sheriff, the county auditor shall fill out the license in full, stating therein:

      (a) To whom the license is issued;

      (b) The kind of business authorized to be carried on under the license;

      (c) The dates when the license begins and expires; and

      (d) The amount of money to be paid therefor.

Ę At the same time, the county auditor shall make proper entries upon the stubs in the license book.

      2.  Whenever any license is returned by the sheriff unsold, the county auditor shall cancel and file the license, and note the fact and date of such return and cancellation upon the stub thereof.

      3.  No board of county commissioners shall audit or allow any claim in favor of a sheriff until there shall be filed with the board of county commissioners the certified statement of the county auditor that all settlements required by this chapter have been made by the sheriff. The amount of all licenses issued to the sheriff and not accounted for shall be deducted before any claim shall be allowed to a sheriff.

      [29:178:1915; 1919 RL p. 3023; NCL § 6693]

      NRS 364.050  Sheriff to pay money collected to county treasurer; liability of sheriff for money uncollected.

      1.  On or before the fifth day of each month, the sheriff shall:

      (a) Pay over to the county treasurer all moneys received by the sheriff for licenses and take from the county treasurer duplicate receipts therefor; and

      (b) Immediately return to the county auditor all licenses not issued or disposed of by the sheriff.

      2.  The county auditor shall credit the sheriff with the amount so returned and the receipts of money paid to the county treasurer, which receipts shall be filed with the county auditor.

      3.  The county auditor shall charge the county treasurer with the moneys received from the sheriff, and shall open a new account with the sheriff for the next month.

      4.  The sheriff shall demand that all persons required to procure licenses in accordance with law take out and pay for the same, and shall be held liable on his or her official bond for all moneys due for such licenses remaining uncollected by reason of his or her negligence.

      [30:178:1915; 1919 RL p. 3023; NCL § 6694]—(NRS A 1959, 761)

      NRS 364.060  Disposition of license money.  All money received from licenses under the provisions of chapter 244 of NRS must be paid into the county treasury. The sheriff shall make those payments on or before the 5th day of the month next succeeding the month in which the money was received and credited to the county general fund.

      [Part 31:178:1915; 1919 RL p. 3023; NCL § 6695]—(NRS A 1959, 762; 1979, 737)

      NRS 364.080  Unlawful for sheriff or employee of county license department to issue other licenses.  It is unlawful for the sheriff or any employee of a county license department to issue any other licenses for any purposes other than those provided for by law.

      [22:178:1915; 1919 RL p. 3021; NCL § 6686]—(NRS A 1979, 737)

      NRS 364.090  Unlawful issuance, possession or circulation of business license; penalty.  A person who issues, has in his or her possession with the intent to issue or puts in circulation any licenses other than those properly issued under the provisions of law, is guilty of a category D felony and shall be punished as provided in NRS 193.130.

      [Part 32:178:1915; 1919 RL p. 3023; NCL § 6696]—(NRS A 1967, 560; 1979, 737, 1466; 1995, 1271)

      NRS 364.100  Unlawful to collect money without delivering license or to insert name of more than one person or firm in license; exception.

      1.  Except as otherwise provided in subsection 2, a collector who receives money for a license without delivering the license to the person paying for it, or who inserts the name of more than one person or firm therein, is guilty of a misdemeanor.

      2.  If the money received by the collector pursuant to subsection 1:

      (a) Is for the license of a business which has not previously obtained a license; or

      (b) Is for an amount less than the amount required to obtain a license,

Ę the collector may deposit the money into an account to be held in trust until the license is issued. The money in the account must not be used by the licensing authority or the county until it is transferred into the county general fund after the license is issued.

      [Part 32:178:1915; 1919 RL p. 3023; NCL § 6696]—(NRS A 1995, 827)

AFFIDAVIT OF APPLICANT FOR LICENSE TO SELL RETAIL MERCHANDISE

      NRS 364.110  Licensing authority to require affidavit.  No county license board and no other licensing authority, whether county, city or township, within the State of Nevada, shall issue an initial license or transfer any license to any person, firm or corporation authorizing the person, firm or corporation to engage in, or in any manner carry on, any business of the retail sale of wines, beers, liquors, soft drinks, produce, meats or other foodstuffs, clothing, hardware, or any other type or class of merchandise whatever, without requiring the applicant or applicants for the license to file with the licensing authority an affidavit showing:

      1.  Whether the applicant or applicants are engaged in business under a fictitious name, and if so engaged in business, that the applicant or applicants have complied with the provisions of chapter 602 of NRS.

      2.  Whether there has been any change in ownership in the business of the applicant or applicants during the preceding calendar year, and if there has been any such change in ownership, that the change was made in compliance with the provisions of chapter 104 of NRS.

      [1:96:1949; 1943 NCL § 6701.01]—(NRS A 1965, 942; 1995, 44)

      NRS 364.120  Filing fee for required affidavit.  Any licensing authority coming within the provisions of NRS 364.110 is authorized to collect a filing fee of not to exceed $3 for the filing of the affidavit required to be filed by NRS 364.110.

      [2:96:1949; 1943 NCL § 6701.02]

TAXES ON RENTAL OF TRANSIENT LODGING

      NRS 364.125  Regulations for collection and enforcement of taxes.  The Nevada Tax Commission shall, by regulation not inconsistent with the provisions of chapters 244 and 268 of NRS, provide for the collection and enforcement of the taxes imposed on the rental of transient lodging. Those regulations must include:

      1.  A procedure for making refunds and resolving disputes relating to the taxes, including exemptions pertaining thereto; and

      2.  Requirements for keeping records and provisions concerning their inspection and investigation.

      (Added to NRS by 1983, 542; A 1997, 1266)

      NRS 364.127  Requirements for payment of certain taxes.

      1.  A board of county commissioners that imposes a tax on the gross receipts from the rental of transient lodging pursuant to subsection 1 of NRS 244.3352 shall require by ordinance and take such additional action as may be necessary to require:

      (a) The payment of the proceeds of the tax which are required to be distributed pursuant to paragraph (a) of subsection 1 of NRS 244.3354 or paragraph (a) of subsection 2 of NRS 244.3354 to the Department of Taxation on or before the last day of the month immediately following the month for which the tax is collected; and

      (b) The schedule for the payment of the tax by persons in the business of providing lodging to provide for the payment of the tax in a sufficiently timely manner to carry out the provisions of paragraph (a).

      2.  A board of county commissioners that imposes a tax on the gross receipts from the rental of transient lodging pursuant to subsection 1 of NRS 244.33561 shall require by ordinance and take such additional action as may be necessary to require:

      (a) The payment of the proceeds of the tax which are required to be distributed pursuant to subsection 1 of NRS 387.191 to the State Treasurer on or before the last day of the month immediately following the month for which the tax is collected; and

      (b) The schedule for the payment of the tax by persons in the business of providing lodging to provide for the payment of the tax in a sufficiently timely manner to carry out the provisions of paragraph (a).

      3.  The city council or other governing body of an incorporated city that imposes a tax on the gross receipts from the rental of transient lodging pursuant to subsection 1 of NRS 268.096 shall require by ordinance and take such additional action as may be necessary to require:

      (a) The payment of the proceeds of the tax which are required to be distributed pursuant to paragraph (a) of subsection 1 of NRS 268.0962 or paragraph (a) of subsection 2 of NRS 268.0962 to the Department of Taxation on or before the last day of the month immediately following the month for which the tax is collected; and

      (b) The schedule for the payment of the tax by persons in the business of providing lodging to provide for the payment of the tax in a sufficiently timely manner to carry out the provisions of paragraph (a).

      (Added to NRS by 2009, 2085; A 2009, 2096)

EXEMPTIONS AND PENALTIES

      NRS 364.130  Community theaters exempt from business licenses.

      1.  As used in this section unless the context otherwise requires:

      (a) “Community” means the inhabitants of a county, district, city or town.

      (b) “Community theater” means a place for amusement, entertainment, recreation, or the study of art, conducted or operated for the benefit of a community.

      2.  The proceeds of all shows, entertainments and art lessons conducted, held or given in any community theater, or by an organization formed and existing for the exclusive purpose of operating or conducting such community theater, after deducting the necessary expenses therefor, must be devoted exclusively to community purposes. Exclusive title to all property and rights acquired for or in behalf of such theater or organization vests in the community wherein the theater is situated or wherein the organization is formed and exists, as the case may be.

      3.  No license tax may be imposed upon, or collected for, any community theater while used and occupied exclusively as such, nor upon any show, amusement, entertainment, recreation, or school of art conducted, held or given exclusively for community purposes.

      [1:154:1925; NCL § 6702] + [2:154:1925; NCL § 6703] + [3:154:1925; NCL § 6704]—(NRS A 1983, 132)

      NRS 364.140  Licenses to be posted; penalty.

      1.  Every person required by the laws of this state to obtain a license for the transaction of any kind of business in any fixed or certain locality therein shall post such license conspicuously in his or her establishment or place of business, and keep it so conspicuously posted until the license has expired or the person ceases to transact such business.

      2.  Any person who shall fail to post or keep posted a license as required by this section shall be fined not more than $250.

      [1911 C&P § 544; RL § 6809; NCL § 10490]—(NRS A 1967, 561; 1979, 1466)

      NRS 364.150  Doing business without required license; penalty.  Any person who vends, by wholesale or retail, any spirituous, malt or vinous liquors, or any goods, wares or merchandise within any county in this state without first obtaining a license so to do, as required by law, shall be punished by a fine of not more than $250 for each offense.

      [1911 C&P § 545; RL § 6810; NCL § 10491]—(NRS A 1967, 561; 1979, 1466)

TAXES AND FEES MEASURED BY INCOME OR REVENUE OF PRIVATE ENTERPRISE

      NRS 364.200  Statement required in ordinance imposing or increasing tax or fee; contents of agenda proposing ordinance; notice of proposal to change another tax or fee to tax or fee measured by income or revenue.

      1.  An ordinance adopted by a city or county after July 1, 1997, which imposes or increases a tax or fee on a private enterprise that is measured by the income or revenue of the enterprise, including, without limitation, any fee imposed for the regulation and licensing of a business or occupation, must include a statement of:

      (a) The need for and purpose of the ordinance.

      (b) The intended use for the revenue to be obtained pursuant to the ordinance.

      2.  An agenda that proposes such an ordinance must include a statement indicating whether the proposed ordinance establishes a new tax or fee, or increases an existing tax or fee.

      3.  If a city or county wishes to change a tax or fee on a private enterprise that is not a tax or fee that is measured by the income or revenue of the enterprise to a tax or fee that is measured by the income or revenue of the enterprise, the city or county must send a written notice, at least 14 days before the adoption of the ordinance that changes a tax or fee on a private enterprise to a tax or fee that is measured by the income or revenue of the enterprise, to each enterprise to which the ordinance will apply.

      (Added to NRS by 1997, 2601; A 1999, 1313)

      NRS 364.210  Exclusion of certain gross revenue; recordkeeping; limitation on period covered by audit; procedure for review of audit.  An ordinance of a city or county which requires the payment by a private enterprise of a tax or fee measured by the income or revenue of the enterprise, including, without limitation, any fee imposed for the regulation and licensing of a business or occupation, must:

      1.  Exclude from gross revenue any tax on fuel or on retail sales which is collected by the enterprise, and require the proprietor of the enterprise to maintain adequate accounting records and supporting documentation for determining the relevant sums.

      2.  Provide that any audit of the amount due from the enterprise must not include any period for the licensing of the business ending more than 3 years before the date of the audit, unless the enterprise has been operating without such a license or the auditor has reason to believe that the enterprise has made a fraudulent or material misstatement of its revenue.

      3.  Provide a procedure for the proprietor of the enterprise to obtain a review of the results of an audit performed pursuant to subsection 2. To the extent practicable, the procedure must:

      (a) Require the auditor to disclose the results of the audit to the proprietor, discuss any relevant issues that have not previously been resolved and attempt to resolve those issues.

      (b) If those issues are not resolved through compliance with paragraph (a):

             (1) Authorize the proprietor to prepare documentation of those issues and submit the documentation with a copy of the final audit report to an administrative officer responsible for the enforcement of the ordinance; and

             (2) Require the administrative officer:

                   (I) Within 7 days after receiving the documentation, to acknowledge that receipt; and

                   (II) Within 30 days after receiving the documentation, to respond to the proprietor regarding those issues.

      (c) If those issues are not resolved through compliance with paragraph (b), require:

             (1) The administrative officer to submit the documentation to the chief administrative officer of the administrative agency responsible for the enforcement of the ordinance and notify the proprietor that the matter is being reviewed by the chief administrative officer; and

             (2) The chief administrative officer, within 60 days after receipt of the documentation by the administrative officer pursuant to paragraph (b), to review the documentation and inform the proprietor of his or her decision regarding the resolution of those issues.

      (d) If the proprietor is not satisfied with the resolution of those issues pursuant to paragraph (c), authorize the proprietor to appeal the matter to a board, hearing officer or other person designated by the city or county.

      (e) If the proprietor is not satisfied with the resolution of those issues pursuant to paragraph (d), authorize the proprietor, except as otherwise provided in this paragraph, to appeal the matter to the municipal court if the tax or fee is imposed by a city or to the Justice Court if the tax or fee is imposed by a county. If the amount in controversy exceeds the jurisdiction of the municipal or Justice Court, or if the municipal or Justice Court makes a determination adverse to the proprietor, the proprietor may appeal the matter to the district court.

      (Added to NRS by 1997, 2601)

      NRS 364.220  Audits: Rights of and notices to proprietor of enterprise.  If an audit is performed pursuant to subsection 2 of NRS 364.210:

      1.  The proprietor of the enterprise has those rights set forth in NRS 360.291 that are applicable to the audit.

      2.  The proprietor must be informed of his or her rights in writing, including rights relating to the procedure required by subsection 3 of NRS 364.210.

      3.  The proprietor must be given notice, in writing, of the amount of any interest or penalties required to be paid as a result of the audit.

      (Added to NRS by 1997, 2602)