Fallon and Churchill County Licensing and Permits

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 Churchill 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
http://nvsos.gov/

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.

Churchill County Clerk
Churchill County Courthouse
155 N Taylor Street
Suite 110
Fallon, NV 89406
(775) 423-6028
http://www.churchillcounty.org/index.aspx?nid=114

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 College Parkway
Suite 115
Carson City NV 89706
(775) 684-2000 voice
(775) 684-2020 fax
http://tax.state.nv.us/

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)
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 and/or county in which they operate. For more information in the Fallon/ Churchill County area, contact the following:

Churchill County Clerk
Churchill County Courthouse
155 N Taylor Street
Suite 110
Fallon, NV 89406
(775) 423-6028
http://www.churchillcounty.org/index.aspx?NID=114

City of Fallon
City Clerk
55 W. Williams Ave
Fallon, NV 89406
(775) 423-5104
http://www.cityoffallon.com/government/citydepartments/clerk-treasurer.php

ALL THE ABOVE FORMS SHOULD BE FILED BEFORE YOU BEGIN BUSINESS

STEP SIX (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.nvcontractorsboard.com/

Trucking and Motor Carriers
Nevada Department of Motor Vehicles
Motor Carrier Office
555 Wright Way
Carson City, NV 89711-0400
(775) 684-4711
http://www.dmvnv.com/mchome.html

For Child Care Licensing Information
Division of Child and Family Services
4126 Technology Way, 3rd Floor
Carson City, NV 89706
Phone: (775) 684-4400
Fax: (775) 684-4464
http://www.dcfs.state.nv.us/

Restaurants / Food Service
Nevada Bureau of Health Protection Services
475 West Haskell St, Rm 38
Winnemucca, Nevada 89445
(775) 623-6588
http://health.nv.gov

STEP SEVEN: 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
Churchill County Courthouse
155 N Taylor Street Suite 194
Fallon, NV 89406
(775) 423-7627
http://www.churchillcounty.org/index.aspx?nid=165

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 http://www.irs.gov/smallbiz 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 State Employment Security Department
1325 Corporate Boulevard, Suite B
Reno, NV 89502
(775) 688-2663
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 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
http://www.irs.ustreas.gov

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.

Churchill County Assessor’s Office
Churchill County Courthouse
155 N Taylor Street Suite 200
Fallon, NV 89406
(775) 423-6584
http://www.churchillcounty.org/index.aspx?nid=88

More Information

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

Churchill County Nevada SBDC Office
Churchill County Economic Development Authority
448 W. Williams Ave, Suite 103
PO Box 1236
Fallon, NV 89407
(775) 423-8587
http://www.nevadasbdc.org

Reno Nevada SBDC (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://www.nevadasbdc.org/

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