2019 Nevada Revised Statutes
Chapter 369 - Intoxicating Liquor: Licenses and Taxes
NRS 369.310 - Date fees due; penalty; cancellation of license for failure to pay fee and penalty; payment of proportionate part; date of license.
1. All license fees are due and payable on July 1 of each year. The license fees must be paid to:
(a) If the licensee does not maintain his or her principal place of business within the boundaries of an incorporated city, the county in which the licensee maintains his or her principal place of business; or
(b) If the licensee maintains his or her principal place of business within the boundaries of an incorporated city, the city in which the licensee maintains his or her principal place of business.
2. If the licensee does not pay the license fees before July 15 of each year, the license may be cancelled by the Department. Between July 15 and July 31 of each year, the fee may be paid with a penalty of 5 percent added to such fee. If the fee and penalty are not paid by July 31 of each year, the license shall be cancelled automatically.
3. If any license is issued at any time during the year other than by July 15, the fee shall be for that proportionate part of the year that the license will be in effect, which in any event shall be for not less than one quarter of a year.
4. No license shall be dated other than on the 1st day of the month in which it is granted.
[Part 15:160:1935; A 1939, 73; 1945, 371; 1943 NCL § 3690.15] — (NRS A 1959, 562; 1961, 593; 1975, 1708; 2015, 68)
