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)
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)
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 receipt therefor.
[28:178:1915; 1919 RL p. 3022; NCL § 6692]
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.
Ê 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]
1. On or before the 5th day of each month, the sheriff shall:
(a) Pay over to the county treasurer all moneys received by him 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 him.
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 he
shall be held liable on his official bond for all moneys due for such
licenses remaining uncollected by reason of his negligence.
[30:178:1915; 1919 RL p. 3023; NCL § 6694]—(NRS A 1959, 761)
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)
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)
A person who issues, has in his 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)
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,
Ê 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
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)
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]
TAX ON RENTAL OF TRANSIENT LODGING
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)
EXEMPTIONS AND PENALTIES
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)
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
establishment or place of business, and keep it so conspicuously posted
until the license has expired or he 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)
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
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 )
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 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)
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 rights in writing,
including his 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)
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