2005 Nevada Revised Statutes - Chapter 364 — License Taxes

CHAPTER 364 - LICENSE TAXES

COUNTY BUSINESSLICENSES

NRS 364.010 Administrationby sheriff or county license department.

NRS 364.020 Depositof fees in county general fund by sheriff.

NRS 364.030 Countyauditor to cause licenses to be printed; delivery to county treasurer forsignature.

NRS 364.040 Countyauditor to deliver business licenses to sheriff for sale to licensees.

NRS 364.050 Sheriffto pay money collected to county treasurer; liability of sheriff for moneyuncollected.

NRS 364.060 Dispositionof license money.

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

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

NRS 364.100 Unlawfulto collect money without delivering license or to insert name of more than oneperson or firm in license; exception.

AFFIDAVIT OF APPLICANT FOR LICENSE TO SELL RETAIL MERCHANDISE

NRS 364.110 Licensingauthority to require affidavit.

NRS 364.120 Filingfee for required affidavit.

TAX ON RENTAL OF TRANSIENT LODGING

NRS 364.125 Regulationsfor collection and enforcement of tax.

EXEMPTIONS AND PENALTIES

NRS 364.130 Communitytheaters exempt from business licenses.

NRS 364.140 Licensesto be posted; penalty.

NRS 364.150 Doingbusiness without required license; penalty.

TAXES AND FEES MEASURED BY INCOME OR REVENUE OF PRIVATEENTERPRISE

NRS 364.200 Statementrequired in ordinance imposing or increasing tax or fee; contents of agendaproposing ordinance; notice of proposal to change another tax or fee to tax orfee measured by income or revenue.

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

NRS 364.220 Audits:Notices to proprietor of enterprise.

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CHAPTER 364

LICENSE TAXES

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COUNTY BUSINESS LICENSES

NRS 364.010 Administrationby sheriff or county license department.

1. The sheriff of each county is the ex officiocollector of county licenses provided for in chapter244 of NRS and by other laws, unless the board of county commissioners byordinance:

(a) Establishes a county license department;

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

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

2. The provisions of NRS364.020 to 364.060, inclusive, donot apply to counties which have a county license department.

[Part 1:178:1915; 1919 RL p. 3016; NCL 6664](NRS A1979, 736, 737; 1981, 63, 268)

NRS 364.020 Depositof fees in county general fund by sheriff. Exceptas otherwise provided in NRS 364.100,the sheriff, as ex officio license collector, shall deposit the gross amount oneach business license sold in the county general fund.

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

NRS 364.030 Countyauditor to cause licenses to be printed; delivery to county treasurer forsignature.

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

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

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

NRS 364.040 Countyauditor to deliver business licenses to sheriff for sale to licensees.

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

(a) To whom the license is issued;

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

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

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

At the sametime, the county auditor shall make proper entries upon the stubs in thelicense book.

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

3. No board of county commissioners shall audit orallow any claim in favor of a sheriff until there shall be filed with the boardof county commissioners the certified statement of the county auditor that allsettlements required by this chapter have been made by the sheriff. The amountof all licenses issued to the sheriff and not accounted for shall be deductedbefore any claim shall be allowed to a sheriff.

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

NRS 364.050 Sheriffto pay money collected to county treasurer; liability of sheriff for moneyuncollected.

1. On or before the 5th day of each month, the sheriffshall:

(a) Pay over to the county treasurer all moneysreceived by him for licenses and take from the county treasurer duplicatereceipts therefor; and

(b) Immediately return to the county auditor alllicenses not issued or disposed of by him.

2. The county auditor shall credit the sheriff withthe 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 countytreasurer with the moneys received from the sheriff, and shall open a newaccount with the sheriff for the next month.

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

[30:178:1915; 1919 RL p. 3023; NCL 6694](NRS A1959, 761)

NRS 364.060 Dispositionof license money. All money received from licensesunder the provisions of chapter 244 of NRSmust be paid into the county treasury. The sheriff shall make those payments onor before the 5th day of the month next succeeding the month in which the moneywas received and credited to the county general fund.

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

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

[22:178:1915; 1919 RL p. 3021; NCL 6686](NRS A1979, 737)

NRS 364.090 Unlawfulissuance, possession or circulation of business license; penalty. A person who issues, has in his possession with the intentto issue or puts in circulation any licenses other than those properly issuedunder the provisions of law, is guilty of a category D felony and shall bepunished as provided in NRS 193.130.

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

NRS 364.100 Unlawfulto collect money without delivering license or to insert name of more than oneperson or firm in license; exception.

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

2. If the money received by the collector pursuant tosubsection 1:

(a) Is for the license of a business which has notpreviously obtained a license; or

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

thecollector may deposit the money into an account to be held in trust until thelicense is issued. The money in the account must not be used by the licensingauthority or the county until it is transferred into the county general fundafter the license is issued.

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

AFFIDAVIT OF APPLICANT FOR LICENSE TO SELL RETAILMERCHANDISE

NRS 364.110 Licensingauthority to require affidavit. No countylicense board and no other licensing authority, whether county, city ortownship, within the State of Nevada, shall issue an initial license ortransfer 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 ofthe retail sale of wines, beers, liquors, soft drinks, produce, meats or otherfoodstuffs, clothing, hardware, or any other type or class of merchandise whatever,without requiring the applicant or applicants for the license to file with thelicensing authority an affidavit showing:

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

2. Whether there has been any change in ownership inthe 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 incompliance with the provisions of chapter 104of NRS.

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

NRS 364.120 Filingfee for required affidavit. Any licensingauthority coming within the provisions of NRS364.110 is authorized to collect a filing fee of not to exceed $3 for thefiling of the affidavit required to be filed by NRS 364.110.

[2:96:1949; 1943 NCL 6701.02]

TAX ON RENTAL OF TRANSIENT LODGING

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

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

2. Requirements for keeping records and provisionsconcerning their inspection and investigation.

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

EXEMPTIONS AND PENALTIES

NRS 364.130 Communitytheaters exempt from business licenses.

1. As used in this section unless the contextotherwise 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 thebenefit of a community.

2. The proceeds of all shows, entertainments and artlessons conducted, held or given in any community theater, or by anorganization formed and existing for the exclusive purpose of operating orconducting such community theater, after deducting the necessary expensestherefor, must be devoted exclusively to community purposes. Exclusive title toall property and rights acquired for or in behalf of such theater ororganization vests in the community wherein the theater is situated or whereinthe organization is formed and exists, as the case may be.

3. No license tax may be imposed upon, or collectedfor, any community theater while used and occupied exclusively as such, norupon any show, amusement, entertainment, recreation, or school of artconducted, 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 Licensesto be posted; penalty.

1. Every person required by the laws of this state toobtain a license for the transaction of any kind of business in any fixed orcertain locality therein shall post such license conspicuously in hisestablishment or place of business, and keep it so conspicuously posted untilthe license has expired or he ceases to transact such business.

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

[1911 C&P 544; RL 6809; NCL 10490](NRS A1967, 561; 1979, 1466)

NRS 364.150 Doingbusiness without required license; penalty. Anyperson who vends, by wholesale or retail, any spirituous, malt or vinousliquors, or any goods, wares or merchandise within any county in this state withoutfirst obtaining a license so to do, as required by law, shall be punished by afine of not more than $250 for each offense.

[1911 C&P 545; RL 6810; NCL 10491](NRS A1967, 561; 1979, 1466)

TAXES AND FEES MEASURED BY INCOME OR REVENUE OF PRIVATEENTERPRISE

NRS 364.200 Statementrequired in ordinance imposing or increasing tax or fee; contents of agendaproposing ordinance; notice of proposal to change another tax or fee to tax orfee measured by income or revenue.

1. An ordinance adopted bya city or county after July 1, 1997, which imposes or increases a tax or fee ona private enterprise that is measured by the income or revenue of theenterprise, including, without limitation, any fee imposed for the regulationand 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 obtainedpursuant to the ordinance.

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

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

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

NRS 364.210 Exclusionof certain gross revenue; recordkeeping; limitation on period covered by audit;procedure for review of audit. An ordinance ofa city or county which requires the payment by a private enterprise of a tax orfee measured by the income or revenue of the enterprise, including, withoutlimitation, any fee imposed for the regulation and licensing of a business oroccupation, must:

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

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

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

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

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

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

(2) Require the administrative officer:

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

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

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

(1) The administrative officer to submit thedocumentation to the chief administrative officer of the administrative agencyresponsible for the enforcement of the ordinance and notify the proprietor thatthe matter is being reviewed by the chief administrative officer; and

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

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

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

(Added to NRS by 1997, 2601)

NRS 364.220 Audits:Notices to proprietor of enterprise. If anaudit is performed pursuant to subsection 2 of NRS 364.210:

1. The proprietor of the enterprise has those rightsset forth in NRS 360.291 that areapplicable to the audit.

2. The proprietor must be informed of his rights inwriting, including his rights relating to the procedure required by subsection3 of NRS 364.210.

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

(Added to NRS by 1997, 2602)

 

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