Lincoln County Licensing and Permits

LICENSING & PERMITS

LINCOLN 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 Lincoln County Nevada.

STEP ONE: Create Legal Organization Corporation, LLC, Partnership or Sole Proprietor

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

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

202 North Carson City 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 Lincoln 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 the DBA is $20.

Lincoln County Clerk
County Clerk’s Office
181 North Main St., Suite 201
PO Box 90
Pioche, NV 89043
(775) 962-5390

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 (Las Vegas) Office
110 City Parkway
Las Vegas, NV 89106
Office information: 702-868-5005
Appointments: 844-545-5640
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 Nevada 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 a 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. Sutie 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 business that reside in Caliente or plan to do business in Caliente, a local business license
must be obtained. The licensing fee varies based on the type of business must be renewed annually.
Contact the City Clerk for more information.

City of Caliente
100 Depot Avenue
Caliente, NV 89008
775-726-3132

For all businesses that plan to do business within their home, approval by the city’s Planning Committee and the City Council must be obtained in addition to paying a one-time conditional use fee of $150. See the City Clerk for application forms.

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
(775) 688-1141
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

Ely Office
178 Avenue F
Ely, NV 89301
Limited Services

Childcare Licensing Information
Bureau of Services for Child Care
1010 Ruby Vista Dr., Suite 101
Elko, NV 89801
(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/

Ely Office – services White Pine, Lincoln, Eureka
725 Ave. K
Ely, NV 89301
(775) 289-3325
Office hours typically 8-9am, Mon-Thurs

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

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.

Lincoln County Building and Safety
181 North Main Street, Suite 107
PO Box 307
Pioche, NV 89403
775-962-5877
https://lincolncountynv.org/departments/building-department/

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 State Employment, Training, and Rehabilitation
500 East 3rd St.
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 $752.25
($101,000 – $50,000 = $51,000 x 0.01475).

Nevada State Department of Taxation – Carson City
1550 E. College Parkway Suite 115
Carson City, NV 89706
(775) 684-2000 (voice)
(775) 684-2020 (fax)
https://tax.nv.gov/

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 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
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
(702) 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@LaborCommissoner.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.

Lincoln County Assessor’s Office
181 North Main St., Suite 203
PO Box 420
Pioche, NV 89043
(775) 962-5892

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

Ely Nevada NSBDC Office
USDA Service Center
744 E. North Industrial Way
Ely, NV 89301
775-772-2891
www.nsbdc.org

Las Vegas NSBDC Office
University of Nevada Cooperative Extension
8050 Paradise Rd., Suite 100
Las Vegas, NV 89123
702-979-2183
www.nsbdc.org

Las Vegas SBDC Office
University of Nevada, Las Vegas
4505 S. Maryland Parkway
Las Vegas, NV 89154
702-876-0003

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.