Lander County Licensing and Permits

LICENSING & PERMITS
LANDER 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, 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 Lander County Clerk’s office to identify
the owner(s). This applies to 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. 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 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.

Lander County Community Development
Lander County Courthouse
Attn. Deborah Teske
315 South Humboldt Street
Battle Mountain, NV 89820
(775) 635-5738
http://www.landercountynv.org/businesses/business_license/index.php

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 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 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

In the State of Nevada all new businesses are required to obtain a business license within the
city and/or county in which they operate. The County of Lander requires only a county license.
For more information in the Lander County area, contact the following:

Lander County Community Development
Lander County Courthouse
Attn. Deborah Teske
315 South Humboldt Street
Battle Mountain, NV 89820
(775) 635-2860

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 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
(775) 688-1141
http://www.nscb.state.nv.us/

Trucking and Motor Carriers
Nevada Department of Motor Vehicles
Motor Carrier Office
3505 Construction Way
Winnemucca, NV 89445
(775) 623-6515
http://www.dmvnv.com/mchome.html

For Child Care Licensing Information
Bureau of Services for Child Care
1010 Ruby Vista Dr., Suite 101
Elko, NV 89801
Phone: 775-753-1237
Fax: 775-753-1242
http://dpbh.nv.gov/Reg/ChildCare/Child_Care_Licensing_-_Home/

Restaurants / Food Service
Nevada Bureau of Health Protection Services
1020 Ruby Vista #103
Elko, NV 89803
(775) 687-7550
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.

Regional Planning Department
315 South Humboldt Street
Battle Mountain, NV 89820
(775) 635-2860

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
675 W. Moana Lane
Reno, NV 89509
Phone: (800) 829-1040

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) 684-3910
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%.

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
675 W. Moana Lane
Reno, NV 89509
Phone: (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
790 Sandhill Rd.
Reno, NV 89521
(775) 322-1883
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.

Lander County Community Development
Lander County Courthouse
315 South Humboldt Street
Battle Mountain, NV 89820
(775) 635-2860

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

Winnemucca NSBDC Office
Winnemucca City Hall
90 West Fourth Street
Winnemucca, NV 89445
(775) 623-1064
http://nevadasbdc.org/

Elko County NSBDC Office
Greenhaw Technical Arts Building, Room 101
1500 College Parkway
Elko, NV 89801
(775)753-2245
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.