LICENSING & PERMITS
HAWTHORNE AND MINERAL 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 Mineral 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
(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.
Mineral County Clerk
105 South A Street, Suite #1
P.O. Box 1450
Hawthorne, NV 89415
(775) 945-2446
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 contact:
Nevada State Department of Taxation – Reno
4600 Kietzke Lane, Building L, Ste. 235
Reno, NV 89502
(775) 687-9999
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 – Reno
4600 Kietzke Lane, Building L, Ste. 235
Reno, NV 89502
(775) 688-1295
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 Mineral County area, contact the following:
Mineral County Clerk
Mineral County Courthouse
P.O. Box 1450
105 South “A” St., Suite 1
Hawthorne, NV 89415
(775) 945-2446
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
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
5390 Kietzke Lane, Suite 102
Reno, NV 89511
(775) 688-1141
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://www.dcfs.state.nv.us/
Restaurants / Food Service
Nevada Bureau of Health Protection
Services
4150 Technology Way, 3rd Floor
Carson City, NV 89706
Phone: 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
PO Box 51
Hawthorne, NV 89415
(775) 945-2446
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
U.S. Internal Revenue Service
300 Booth Street
Reno, NV 89509
(844) 545-5640
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 (0.0117x $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
300 Booth Street
Reno, NV 89509
(844) 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
(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
1818 East College Pkwy, Suite 102
Carson City, NV 89706
(775) 684-1890
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.
Mineral County Assessor’s Office
PO Box 400
105 South “A” St., Suite 3
Hawthorne, NV 89415
(775) 945-3684
More Information
For more information or to obtain management assistance, please contact the Nevada Small
Business Development Center closest to you:
Hawthorne Nevada SBDC Office
Mineral County Economic Development Authority
PO Box 1635
Hawthorne, NV 89515
(775) 945-5896
www.nevadasbdc.org
Fallon Nevada SBDC Office
Churchill County Economic Development Authority
90 N Maine Street
Fallon, NV 89406
(775) 882-1565
http://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
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 Nevada SBDC 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.