These are the suggested steps along with a listing and a brief description of each of the forms and filings necessary for business operations in Carson City Nevada.
STEP ONE: Create a Corporation, Limited Liability Company, Partnership or Sole Proprietorship Legal Organization
Note: If you choose to use a business name other than your personal legal name, you must file a Fictitious Business Name Certificate (DBA) with the Carson City Clerk’s office to identify the owner(s). This applies to sole proprietorships and partnerships.
CORPORATION or a LIMITED LIABILITY COMPANY (LLC)
Corporations and LLCs must file Articles of Incorporation or Articles of Organization with the Nevada Secretary of State and maintain all records, minutes, etc., as required by law. For more information, contact the Nevada Secretary of State’s offices at:
101 North Carson St., Suite 3
Carson City, NV 89701-4069
(775) 684-5708
https://www.nvsos.gov/sos/home
STEP TWO: Obtain a Fictitious Name Certificate (DBA)
FICTITIOUS NAME CERTIFICATE (DBA)
This is needed for all businesses that plan to use a name different than their legal or corporate name. You should check with the office to determine if the
fictitious name you want is available.
You may go to their website and download the appropriate forms or use the following contact information:
Carson City Business License Division
108 E. Proctor Street
Carson City, NV 89701
(775) 887-2105
Fax – (775) 887-2202
Email – buslic@carson.org
http://www.carson.org/government/departments-a-f/community-development/business-license-division
STEP THREE: Obtain a State Business License:
STATE BUSINESS LICENSE
All businesses operating in Nevada must obtain a $200.00 State Business License from the Secretary of State. The license fee is renewable annually. The forms are available on their website. For more information contact:
Nevada State Department of Taxation – Carson City
1550 College Parkway, Suite 115
Carson City, NV 89706
(775) 684-2000 (Phone)
(775) 684-2020 (Fax)
http://tax.state.nv.us
STEP FOUR: (If Required): Obtain a retail sales permit
Every new business must check with the State Department of Taxation to determine whether they need a resale permit, an exemption certificate, or are subject to use tax. A deposit or bond may be required. Check with the taxation department for fee payment and other information. You may go to their website and download the appropriate forms.
Nevada State Department of Taxation – Carson City
1550 College Parkway, Suite 115
Carson City, NV 89706
(775) 684-2000 (Phone)
(775) 684-2020 (Fax)
http://tax.state.nv.us
STEP FIVE: Obtain a local license
In the State of Nevada all new businesses are required to obtain a business license within the city / county in which they operate. You may go to their website and download the appropriate forms. For more information in the Carson City Nevada area, contact the following:
Carson City Business License Division
108 E. Proctor Street
Carson City, NV 89701
(775) 887-2105 (Phone)
(775) 887-2202 (Fax)
http://www.carson.org/government/departments-a-f/community-development/business-license-division
ALL THE ABOVE FORMS SHOULD BE FILED BEFORE YOU BEGIN BUSINESS
STEP SIX: Obtain needed Environmental Permits
In the State of Nevada, all new businesses are required to comply with federal, state, and local environmental laws, regulations, and permitting requirements. Examples can include air permits, wastewater discharge permits, and obtaining a hazardous waste generator identification number. The Nevada Business Environmental Program is a free and confidential statewide business resource affiliated with the Nevada SBDC that can help you assess your environmental compliance and permitting requirements. You can reach them at the following:
Business Environmental Program at the University of Nevada, Reno
6100 Neil Road, Suite 200
Reno, NV 89511
Toll Free Hotline: (800) 882-3233
Website: http://www.unrbep.org/
STEP SEVEN: (If required): Obtain Special Permits
In addition to city and county licenses, certain businesses / occupations are required to obtain special state licenses (i.e. – contractors, beauticians, etc.). As a new business you may be required by the city or county to obtain additional permits from Health, Police, Fire or Building Departments. Inquire with the individual licensing agency for more information.
State Contractors Board
5390 Kietzke Lane, Suite 102
Reno, NV 89511
(775) 688-1141
http://www.nvcontractorsboard.com/
Public Transportation Permits
Nevada Transportation Service Authority Licensing
1755 East Plumb Lane, Ste 229
Reno, NV 89502
(775) 687-9790
https://nta.nv.gov/
Air Quality Permits
Air Quality & Environmental Management
901 S. Stewart Street, Suite 4001
Carson City, NV 89701
(775) 687-4670 (Phone)
https://ndep.nv.gov/air/permitting/download-permit-forms
Eldercare/Other Care Related
Businesses State Department of Human Resources
Bureau of Licensure
(775) 684-400
http://dhhs.nv.gov/
Childcare Licensing Information
3811 W. Charleston Blvd., Suite 210
Las Vegas, NV 89102
(702) 486-3822
http://dpbh.nv.gov/Reg/ChildCare/Child_Care_Licensing_-_Home/
Restaurants/Food Service
Carson City Health and Human Services
900 E. Long Street
Carson City, NV 89706
(775) 887-2190 phone
(775) 887-2248 fax
http://gethealthycarsoncity.org/
STEP EIGHT: Insure you are familiar with all of the following:
ZONING ORDINANCES
To insure that you are in a location zoned for your type of business, check the city and county ordinances before signing any lease. For home-based businesses, verify if a Home Occupation Permit is required.
Planning Department
Carson City Planning Division
108 E. Proctor Street
Carson City, NV 89701
(775) 887-2180 (Phone)
(775) 887-2278 (Fax)
http://www.carson.org/government/departments-a-f/community-development/planning-division
EMPLOYER IDENTIFICATION NUMBER (EIN)
Every partnership, corporation or limited liability company must have an employer identification number (EIN) to use as a federal taxpayer identification number. Sole proprietors must also have an EIN if they pay wages to one or more employees or if they are required to file any excise tax returns. The EIN numbers are sometimes referred to as a Tax ID number.
Local IRS (Reno) Office
U.S. Internal Revenue Service
300 Booth St., Suite 2016
Reno, NV 89509
Telephone: (775) 824-2218
Toll free: (844) 545-5640
Businesses can fill out Form SS-4 online and get an EIN number quickly. See www.irs.gov/smallbiz for full details.
WORKERS COMPENSATION
All employers are required to provide workers’ compensation insurance for their employees. Contact your business insurance agent for further details. You may also
refer to Nevada Division of Industrial Relations for further details. (http://dir.nv.gov/)
EMPLOYMENT SECURITY DEPARTMENT
This is Nevada’s unemployment insurance. The business is assigned an experience rating based on the amount of unemployment claims that have been filed. For a new business, the rate is 3.0% of the gross wage paid to each employee. The amount of wage subject to the tax changes annually. For more information, contact:
Nevada Department of Employment, Training, and Rehabilitation
500 East Third St.
Carson City, NV 89713-0030
(775) 684-6310
http://ui.nv.gov/ess.html
MODIFIED STATE BUSINESS TAX
As of July 1, 2009, if the sum of all taxable wages, after health care deductions, paid by the employer does not exceed $62,500 for the calendar quarter, the amount of tax is 0.5% of the sum of those wages (0.005). If the sum of all the wages paid by the employer exceeds $62,500 for the calendar quarter, the tax is $312.50 plus 1.17% of the amount the wage exceeds $62,500. For example: if the sum of all wages for the 12/09 quarter is $101,000. The tax is $312.50 plus $450.45 (0.0117
x $38,500 which is the amount exceeding $62,500) = total tax due of $762.95.
These changes expire June 30, 2012. No changes were made to the definition of Financial Institutions or the tax rate for Financial Institutions which remains at 2%.
Nevada State Department of Taxation – Carson City
1550 College Parkway, Suite 115
Carson City, NV 89706
(775) 684-2000 (Phone)
(775) 684-2020 (Fax)
http://tax.state.nv.us
2011 Update:
This is the standard quarterly return for reporting the Modified Business Tax for General Businesses. The 2011 Legislative Session pursuant to AB 504, reduced the interest rate to 0.75% (or .0075) from 1% (or .01) effective 7/1/2011.
The 2011 Legislative Session pursuant to AB 561, eliminated the Modified Business Tax on any ‘General Business’ with $62,500 or less in taxable wages per calendar quarter, after health care deductions. The correct tax rates will display based on the period end date selected. This return will calculate penalty and interest based on the Date Paid field. For returns with a period end date of 4/30/07 and after, the penalty calculation changes to a graduated scale per NAC 360.395. Instructions are included following the return.
SB475 of the 2013 Legislative Session became effective July 1, 2013. The changes under this bill extend the 0% rate on Tier 1 of the MBT to June 30, 2015. Additionally, the Tier 1 threshold is increased from $62,500 to $85,000. If the sum of all taxable wages, after health care deductions, paid by the employer does not exceed $85,000 for the calendar quarter, the amount of tax is 0% of the sum of those wages. If the sum of all the wages paid by the employer exceeds $85,000 for the calendar quarter, the tax is 1.17% of the amount of the wages that exceeds $85,000. For example: if the sum of all wages for the 9/13 quarter is $101,000 after health care deductions, the tax is $187.20 (0.0117 x $16,000 which is the amount exceeding $85,000). These changes are effective July 1, 2013 and expire June 30, 2015. A tax return will still need to be filed for any business reporting, even if the taxable wages are less than $85,000 and tax due is $0.
Nevada State Department of Taxation – Carson City
1550 College Parkway, Suite 115
Carson City, NV 89706
(775) 684-2000 (Phone)
(775) 684-2020 (Fax)
http://tax.state.nv.us
NEVADA LIVE ENTERTAINMENT TAX
A 10% tax applied to revenues derived from entertainment venues. Some of the taxable items include, ticket sales, merchandise, food and refreshments. Contact the Nevada State Department of Taxation for further details.
Nevada State Department of Taxation – Carson City
1550 College Parkway, Suite 115
Carson City, NV 89706
(775) 684-2000 (Phone)
(775) 684-2020 (Fax) https://tax.nv.gov/
U.S. INTERNAL REVENUE SERVICE IRS W-4 FORM
The law requires every employee to complete a W-4 form so that the employer can withhold the proper amount of income tax from each paycheck. For further information, contact the IRS at:
Local IRS (Reno) Office
U.S. Internal Revenue Service
300 Booth St., Suite 2016
Reno, NV 89509
Telephone: (844) 545-5640
https://www.irs.gov/help/contact-my-local-office-in-nevada
U.S. IMMIGRATION SERVICE I-9 FORM
All employers must also document proof of an employee’s right to work in the United States. Every employee must have a properly completed I-9 on file in the business office.
Immigration & Naturalization Service
Employer Relations Officer
790 Sandhill Rd.
Reno, NV 89521
FORMS REQUEST: (800) 870-3676
http://uscis.gov
STATE LABOR LAWS
All employers must comply with the state minimum wage and overtime laws and must post a sign explaining these laws at their place of business.
State Labor Commission
1818 East College Parkway, Suite 102
Carson City, NV 89706
(775) 684-1890
www.laborcommissioner.com
PERSONAL PROPERTY TAX
All businesses must pay an annual tax on business equipment and furniture (excluding inventories) based upon the assessed value of the property.
County Assessor’s Office
201 N. Carson Street
Carson City, NV 89701
(775) 887-2000
https://carson.org/government/departments-a-f/assessor
More Information
For more information or to obtain management assistance, please contact the Nevada Small Business Development Center closest to you:
Carson City Nevada SBDC Office
Adams Hub for Innovation
111 Proctor St.
Carson City, NV 89703
(800) 240-7094
www.nevadasbdc.org
Reno Nevada SBDC (State) Office
University of Nevada, Reno
College of Business Administration Mail Stop 032
Ansari Business Building, Room 411 Reno, NV 89557-0100
(775) 784-1717
(800) 240-7094
www.nevadasbdc.org
The information, materials and services provided by or through the Nevada Small Business Development Center (Nevada SBDC) do not constitute legal advice and should not be considered a substitute for legal accounting and other professional advice. The information you receive from the Nevada SBDC is presented without any representation or warranties whatsoever, including as to the accuracy or completeness.
Funded in part through a Cooperative Agreement with the U.S. Small Business Administration.