Humboldt County Licensing and Permits

LICENSING & PERMITS
WINNEMUCCA AND HUMBOLDT 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 Humboldt 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.

Humboldt County Clerk
Humboldt County Courthouse
50 West Fifth Street
Winnemucca, NV 89445
(775) 623-6343
https://www.hcnv.us/175/County-Clerk

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.

202 North Carson St.
Carson City, NV 89701-4069
(775) 684-5708
https://www.nvsos.gov/sos/home

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. For more information in the
Winnemucca/ Humboldt County area, contact the following:

Humboldt County Clerk
Humboldt County Courthouse
50 West Fifth Street
Winnemucca, NV 89445
(775) 623-6343

City of Winnemucca
90 West Fourth Street
Winnemucca, NV 89445
(775) 623-6338

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 89521
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://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 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
50 West Fifth Street
Winnemucca, NV 89445
Phone (775) 623-6392
Fax (775) 623-6395
https://www.hcnv.us/216/Regional-Planning-Commission

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) 829-1040 or (775) 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
https://detr.nv.gov/

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
200 S. Virginia St
Reno, NV 89509
Phone: (775) 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.

Immigration & Naturalization Service
790 Sandhill Rd
Reno, NV 89502
(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.

Humboldt County Assessor’s Office
50 West Fifth Street
Winnemucca, NV 89445
(775) 623-6310
https://www.hcnv.us/149/Assessor

More Information

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/

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.