Douglas County Licensing and Permits

LICENSING & PERMITS
MINDEN, GARDNERVILLE, STATELINE, AND DOUGLAS COUNTY

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 Douglas County 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 Douglas County 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:

202 North Carson St.
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 County Clerk’s 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:

Douglas County Clerk
Douglas County Courthouse
1594 Esmeralda Ave., Room 105
PO Box 218
Minden, NV 89423
(775) 782-9014
http://cltr.co.douglas.nv.us/Clerk/FFN3pane.shtm

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 Departmentof Taxation – Reno
4600 Kietzke Lane, Building L, Ste. 235
Reno, NV 89502
(775) 687-9999
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 Departmentof Taxation – Reno
4600 Kietzke Lane, Building L, Ste. 235
Reno, NV 89502
(775) 687-9999
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 Douglas County Nevada
area, contact the following:

Douglas County Clerk
Douglas County Courthouse
1594 Esmeralda Ave., Room 105
PO Box 218
Minden, NV 89423
(775) 782-9014
http://cltr.co.douglas.nv.us/

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

333 North Rancho Drive, Suite 420
Las Vegas, NV 89106

Toll Free Hotline: (800) 882-3233
Website: 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
9670 Gateway Drive, #100
Reno, NV 89511
(775) 688-1141
http://www.nvcontractorsboard.com/

Public Transportation Permits
Nevada Transportation Service
Authority Licensing
1755 East Plumb Lane, Ste 216
Reno, NV 89502
(775) 688-2800
http://nta.nv.gov/

Air Quality Permits
Air Quality & Environmental Management
401 Ryland Street, Ste. 331
Las Vegas, NV 89155
(775) 784-7200
https://ndep.nv.gov/air/permitting

Eldercare/Other Care Related
Businesses State Department of Human
Resources
Bureau of Licensure
1550 College Parkway, Ste 158
Carson City, NV 89710
(775) 687-4475
http://dhhs.nv.gov/

Childcare Licensing Information
727 Fairview Dr., Suite E
Carson City, NV 89701
(775) 684-1030
http://dpbh.nv.gov/Reg/ChildCare/Child_Care_Licensing_-_Home/

Restaurants/Food Service
Washoe County Health Dept
1001 East Ninth Street
P.O. Box 11130
Reno, NV 89520-0027
(775) 328-2434
https://www.washoecounty.us/

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
Douglas County Courthouse
1616 8th St.
PO Box 218
Minden, NV 89423
(775) 782-9014
http://cltr.co.douglas.nv.us

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
200 S. Virginia Street
Reno, NV 89501
Telephone: (775) 824-2218
Toll free: (866) 816-2065

Businesses can fill out Form SS-4 online and get an EIN number quickly. See
https://www.irs.gov/businesses/small-businesses-self-employed 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
https://uitax.nvdetr.org/crphtml/ui_information.htm

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 – Reno
4600 Kietzke Lane, Building L, Suite 235
Reno, NV 89502
(775) 687-9999
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 – Reno
4600 Kietzke Lane, Building L, Suite 235
Reno, NV 89502
(775) 687-9999
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 – Reno
4600 Kietzke Lane, Building L, Suite 235
Reno, NV 89502
(775) 687-9999
http://tax.state.nv.us

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
200 S. Virginia Street
Reno, NV 89501
Telephone: (775) 824-2218
Toll free: (800) 829-1040
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
675 Fairview Dr., Suite 226
Carson City, NV 89701
(775) 687-4850
http://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
PO Box 218
Minden, NV 89423
(775) 782-9830
https://www.douglascountynv.gov/government/departments/assessor/assessor_s_online_services

More Information

For more information or to obtain management assistance, please contact the
Nevada Small Business Development Center closest to you:

Carson City NSBDC Office
Carson City Business Resource Innovation Center
108 E. Proctor St.
Carson City, NV 89701
(775) 283-7122
www.nsbdc.org

Reno NSBDC (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.nsbdc.org

The information, materials and services provided by or through the Nevada Small
Business Development Center (NSBDC) 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 NSBDC 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.