Elko County Licensing and Permits

LICENSING & PERMITS
ELKO 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 Nevada.

STEP ONE: Create Legal Organization

Corporation, LLC, Partnership or Sole Proprietor

Corporations and LLC’s 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. The name chosen for the organization is also known as the legal name.
The Nevada Secretary of State’s business portal, Silver flume, is located at: https://www.nvsilverflume.gov/home

For more information, contact the Nevada Secretary of State’s offices at:

202 North Carson St.
Carson City, NV 89701-4069
(775) 684-5708

STEP TWO: Obtain a State Business License

All businesses operating in Nevada must obtain a State Business License from the
Secretary of State. The annual license fee is $200 for an LLC, sole proprietor, or a
partnership and $500 for a corporation. Businesses that operate as a sole proprietor
from their homes and make less 66 2/3 percent of the average annual wage paid to
Nevada workers can file an exemption from the $200 fee. In 2017 that amount is
$29,500. The state business license may be obtained through SilverFlume business
portal.

For more information contact the Nevada Secretary of State’s office at:

202 North Carson City St.
Carson City, NV 89701-3714
(775) 684-5708

STEP THREE: Obtain a Fictitious Name Certificate (DBA)

If you choose to use a business name other than your legal business name, your personal
legal name if you are a sole proprietor, you must file a Fictitious Business Name Certificate
(DBA) with the Elko County  Clerk’s office to identify the owner(s). Be sure to check with
the County Clerk’s office to determine if the fictitious name you want is available. The cost to
file a DBA is $20 and the form is online at:
http://www.elkocountynv.net/departments/clerk/clerk/forms.php

STEP FOUR: Employer Identification Number

An Employer Identification Number (EIN), also known as a Federal Tax Identification Number (FEIN),
is used to identify a business entity. Every partnership, LLC, or corporation must have an EIN. 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 IRS provides an EIN as a free service.

Local IRS (Reno) Office
200 S. Virginia St.
Reno, NV 89501
Office information: 775-824-2218
Appointments: 775-545-5640
https://www.irs.gov/help/contact-my-local-office-in-nevada

Businesses can fill out Form SS-4 online and get an EIN number immediately. See
https://www.irs.gov/businesses/small-businesses-self-employed for full details.

STEP FIVE: Obtain a Retail Sales Permit or Exemption

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 a use
tax. A deposit or bond may be required. To register your business, use the Nevada
Business Registration form listed on the General Purpose Forms website at:
https://tax.nv.gov/Forms/General_Purpose_Forms/

Nevada Department of Taxation
Call Center for general inquiries – 1-866-962-3707

Reno Office
4600 Kietzke Lane, Building L. Suite 235
Reno, NV 89502
(775) 687-9999

Las Vegas Office
555 E. Washington Ave. Suite 1300
Las Vegas, NV 89101
(702) 486-2300

STEP SIX: Obtain a local license

For all businesses that reside in the City of Elko, Carlin, Wells, or West Wendover, or
plan to do business in those cities, a local business license must be obtained. The licensing
fee is based on a point system and must be renewed annually. Contact the City Clerk for
more information.

City of Elko
1751 College Ave
Elko, NV 89801
(775) 777-7138
http://www.ci.elko.nv.us/government/licensing/index.php

City of Carlin
City Hall
101 South 8th Street
Carlin, NV 89822
(775) 754-6354
http://www.cityofcarlin.com

City of Wells
City Hall
PO Box 366
525 Sixth Street
Wells, NV 89835-0366
(775) 753-3355
http://www.cityofwellsnv.com/
http://www.cityofwellsnv.com/cgi-bin/docs.cgi

City of West Wendover
City Hall
1111 N Gene L. Jones Way
West Wendover, NV 89883
(775) 664-3081
http://www.westwendovercity.com/
http://www.westwendovercity.com/services/business-services/business-licensing

Home Based Businesses
For all businesses that plan to do business within their home, a Home Occupation Permit
or a Special Use Permit must be obtained. Contact the City Clerk for more information about
requirements and fees.

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. Here are some of the more popular types, but there may be more
for your particular business.

State Contractors Board
9670 Gateway Drive Suite 100
Reno, NV 89502
http://www.nscb.state.nv.us/

Trucking and Motor Carriers
Nevada Department of Motor Vehicles
Motor Carrier Office
(877) 368-7828 ext. 5
http://www.dmvnv.com/mchome.html

North Las Vegas Office
4110 Donovan Way
North Las Vegas, NV 89030

Elko Office
3920 E. Idaho St.
Elko, NV 89801

Child Care Licensing Information
Bureau of Services for Child Care
1010 Ruby Vista Dr. Suite 101
Elko, NV 89801
Phone: 775-753-1237
http://dpbh.nv.gov/Reg/ChildCare/Child_Care_Licensing_-_Home/

Restaurants / Food Service
Nevada Bureau of Health Protection Services
http://dpbh.nv.gov/Reg/Environmental_Health/

Elko Office
1020 Ruby Vista Dr., Suite 103
Elko, NV 89801
(775) 753-1138

Carson City- State Office
727 Fairview Drive, STE D
Carson City, NV 89701
(775) 687-7533

Food Establishments, Temporary Food Establishments at Special Events, and
Cottage Food Registration

STEP EIGHT: Ensure you are familiar with all of the following:

ZONING  AND BUILDING ORDINANCES

To ensure that you are in a location zoned for your type of business, check the city
and county ordinances before signing any lease.

Elko County Building and Planning Department
540 Court St., Suite 104
Elko, NV 89801
(775) 738-6816

WORKERS’ COMPENSATION

All employers are required to provide workers’ compensation insurance for their
employees. Contact your business insurance agent for further details.

UNEMPLOYMENT INSURANCE – EMPLOYMENT SECURITY DEPARTMENT

Any business that has paid wages of more than $225 during any calendar year must register
with the Nevada State Department of Employment, Training and Rehabilitation’s Employment
Security Division and pay unemployment insurance. The business is assigned an experience
rate based on the amount of unemployment claims that have been filed. For a new business, the
rate is 3.0% of the taxable wage base for each employee and is paid quarterly. The amount of
wage subject to the 3.0% tax changes annually. For more information, contact:

Nevada Department of Employment, Training, and Rehabilitation
500 East Third Street
Carson City, NV 89713
(775) 684-6310
http://ui.nv.gov/ess.html

MODIFIED STATE BUSINESS TAX

This is the standard quarterly return for reporting the Modified Business tax for General Businesses.
SB 283 of the 2015 Legislative Session became effective July 1, 2015 and changes the tax rate to 1.475%
from 1.17%. Additionally, the new threshold is decreased from $85,000 to $50,000 per quarter. If the
sum of all taxable wages, after health care deductions, paid by the employer does not exceed $50,000
for the calendar quarter, the amount of tax is 0$. If the sum of all the wages paid by the employer
exceeds $50,000 for the calendar quarter, the tax is 1.475% of the amount of the wages that exceeds
the $50,000. For example: if the sum of all wages for the 9/15 quarter is $101,000 after health care deductions,
the tax is $752.25 ($101,000 – $50,000 = $51,000 x 0.01475).

Nevada Department of Taxation – Carson City
1550 E. College Parkway Suite 115
Carson City, NV 89706
(775) 684-2000 (voice)
(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.

U.S. INTERNAL REVENUE SERVICE 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
200 S. Virginia St
Reno, NV 89501
Office information: 775-824-2218
Appointments: 775-545-5640
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
790 Sandhill Rd.
Reno, NV 89521
(775) 348-6800
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 College Parkway, Suite 102
Carson City, NV 89706
Phone: (775) 684-1890
Fax: (775) 687-6409
Email: mail1@LaborCommissioner.com
http://labor.nv.gov/

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.

Elko County Assessor’s Office
Courthouse Annex (Behind Courthouse)
550 Court Street
Elko, NV 89801
Phone: (775) 738-5217

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

Elko NSBDC Office
(775) 843-4081

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
http://nevadasbdc.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.