Esmeralda County Licensing and Permits

LICENSING & PERMITS
ESMERALDA 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 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 Esmeralda County Clerk’s office to
identify the owner(s). This applies to corporations and LLCs, as well as, sole proprietorships and partnerships.

CORPORATIONS AND LIMITED LIABILITY COMPANIES (LLC)

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. You may
go to their website (http://nvsos.gov/) and download the appropriate forms. For more
information, contact the Nevada Secretary of State’s offices at:

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

Corporations Division Suite# 4000
555 East Washington Blvd
Las Vegas, NV 89101
(702) 486-2880

STEP TWO: Obtain a Fictitious Name Certificate (DBA)

FICTITIOUS BUSINESS 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.

Esmeralda County Clerk
PO Box 547
Goldfield, NV 89013
Phone: 775-485-6309 or 800-884-4072

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 (http://tax.state.nv.us). For more information

Nevada State Departmentof Taxation – Las Vegas
Grant Sawyer Office Building
555 E. Washington Ave., Suite 1300
Las Vegas, NV 89101
(702) 486-2300

Nevada Department of Taxation – Carson City
1550 E. College Parkway
Suite 115
Carson City NV 89706
(775) 684-2000 (voice)
(775) 684-2020 (fax)

STEP FOUR : 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. Check with the taxation department for fee payment and other
information. You may go to their website (http://tax.state.nv.us) and download the appropriate
forms.

Nevada State Department of Taxation – Las Vegas
Grant Sawyer Office Building
555 E. Washington Ave., Suite 1300
Las Vegas, NV 89101
(702) 486-2300

Nevada Department of Taxation – Carson City
1550 E. College Parkway
Suite 115
Carson City NV 89706
(775) 684-2000 (voice)
(775) 684-2020 (fax)

STEP FIVE: Obtain a local license

There are no jurisdictions in Eureka County which require a local license. The only requirement
is a Fictitious Business Name Certificate. For more information in the Eureka County area,
contact the following:

Esmeralda County Clerk
PO Box 547
Goldfield, NV 89013
Phone: 775-485-6309 or 800-884-4072

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. 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
555 Wright Way
Carson City, NV 89711-0600
http://www.dmvnv.com/mchome.html

For Child Care Licensing Information
Bureau of Services for Child Care
727 Fairview Dr., Suite E
Carson City, NV 89701
Phone: 775-684-1030
http://dpbh.nv.gov/Reg/ChildCare/Child_Care_Licensing_-_Home/

Restaurants / Food Service
Nevada State Health Division
4150 Technology Way
Carson City, NV 89706
Phone: 775-684-4200
http://health.nv.gov

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

ZONING 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. For home-based businesses, verify if a Home Occupation
Permit is required.

Esmeralda County Clerk
PO Box 547
Goldfield, NV 89013
Phone: 775-485-6309 or 800-884-4072

EMPLOYER IDENTIFICATION NUMBER (EIN)

Every partnership or corporation 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
200 S. Virginia St.
Reno, NV 89501
Phone: (800) 824-2218

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.

EMPLOYMENT SECURITY DEPARTMENT

This is Nevada’s 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 first $22,000 of wages 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://detr.state.nv.us

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%.

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

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
Phone: (800) 824-2218
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. FORMS
REQUEST: (800) 870-3676 http://uscis.gov

Immigration & Naturalization Service
790 Sandhill Rd.
Reno, NV 89521
(775) 322-1883
FORMS REQUEST: (800) 870-3676
http://uscis.gov

Immigration & Naturalization Service
Employer Relations Officer
3373 Pepper Lane
Las Vegas, NV 89120
(702) 388-6908
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/

State Labor Commission
555 E. Washington Ave, Suite 4100
Las Vegas, NV 89101
(702) 486-2650
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.

Esmeralda County Assessor’s Office
PO Box 547
Goldfield, NV 89013
Phone: 775-485-6309
Fax: 775-485-6376
http://www.accessesmeralda.com/county_offices/assessor/

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 Area Chamber of Commerce
1900 South Carson Street
Carson City, NV 89701
(775) 882-1565
http://nevadasbdc.org/

Hawthorne NSBDC Office
Mineral County Economic Development
Authority
PO Box 1635
Hawthorne, NV 89515
http://nevadasbdc.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
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.