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 […]
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 § […]
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 […]
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 […]
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 […]
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 […]
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 […]
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 § […]
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 […]
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 […]