Washoe County Licensing and Permits

LICENSING & PERMITS
RENO, SPARKS AND WASHOE 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 Washoe County 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 Washoe County Clerk’s Office to identify
the owner(s). This applies to sole proprietorship and partnerships.

CORPORATION AND LIMITED LIABILITY COMPANY (LLC)

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. 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 NAME CERTIFICATE (DBA)

This is needed for all businesses that plan to use a name different than their legal or corporate
name. You may wish to check with the County Clerk’s office to determine if the fictitious name
you want is available by accessing their Website: http://www.washoecounty.us/clerks

You may go to their website and download the appropriate forms or use the following contact
information:

Washoe County Clerk
Washoe County Courthouse
75 Court Street
Reno, NV 89501
(775) 328-3260

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 is renewable annually. For more information contact:

Nevada State Department of Taxation – Reno
4600 Kietzke Lane, Building L, Ste. 235
Reno, NV 89502
(775) 687-9999
http://tax.state.nv.us

STEP FOUR: (If Required): Obtain a retail sales permit

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 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 and download the appropriate forms.

Nevada State Department of Taxation – Reno
4600 Kietzke Lane, Building L, Ste. 235
Reno, NV 89502
(775) 687-9999
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 / county in which they operate. You may go to their website and download the appropriate
forms. For more information in the Washoe County Nevada area, contact the following:

City of Reno -Business License
Reno City Hall
1 East 1st Street, 2nd Floor
Reno, NV 89501
(775) 334-2090 ext. 1
https://www.reno.gov/government/departments/community-development-department/business-license-division

City of Sparks -Business License
Sparks City Hall
431 Prater Way
Sparks, NV 89431
(775) 353-2360
https://cityofsparks.us/departments/business-license-dept/

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.

State Contractors Board
9670 Gateway Drive, #100
Reno, NV 89521
(775) 688-1141
http://www.nvcontractorsboard.com/

Public Transportation Permits
Nevada Transportation Service Authority
Licensing
1755 East Plumb Lane, Suite 216
Reno, NV 89502
(775) 688-2800
http://nta.nv.gov/

Air Quality Permits
Air Quality & Environmental Management
401 Ryland Street, Suite 331
Las Vegas, NV 89155
(775) 784-7200
https://ndep.nv.gov/air/permitting

Eldercare/Other Care Related
Businesses State Department of Human Resources
Bureau of Licensure
1550 College Parkway, Ste 158
Carson City, NV 89710
(775) 687-4475
http://dhhs.nv.gov/

Childcare Licensing Information
Bureau of Health Care Quality and Compliance
727 Fairview Dr., Suite E
Carson City, NV 89701
(775) 684-1030
http://dpbh.nv.gov/Reg/ChildCare/Child_Care_Licensing_-_Home/

Restaurants/Food Service
Washoe County Health Dept
1001 East Ninth St
P.O. Box 11130
Reno, NV 89520-0027
(775) 328-2434
https://www.washoecounty.us/

STEP EIGHT: Insure you are familiar with all of the following:

ZONING ORDINANCES

To insure 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.

City of Sparks
Building and Safety
1675 E. Prater Way, Ste. 107
Sparks, NV 89434
(775) 353-2306
http://cityofsparks.us/business

City of Reno
Building and Safety
450 Sinclair Street
Reno, NV 89501
(775) 334-2063
http://www.cityofreno.com/

Washoe County Development Services
1001 East Ninth Street
P.O. Box 11130
Reno, NV 89520-0027
(775) 328-2434
https://www.washoecounty.us/

City of Sparks
Planning Department
1675 E. Prater Way, Ste. 107
Sparks, NV 89434
(775) 353-2340
http://cityofsparks.us/

City of Reno
Planning Department
450 Sinclair Street
Reno, NV 89501
(775) 334-2036
http://www.cityofreno.com/

EMPLOYER IDENTIFICATION NUMBER (EIN)

Every partnership, corporation or limited liability company 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
200 S. Virginia Street
Reno, NV 89501
Telephone: (775) 824-2218
Toll free: (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. You may also refer to Nevada
Division of Industrial Relations for further details. (http://dir.nv.gov/WCS/Home/)

EMPLOYMENT SECURITY DEPARTMENT

This is Nevada’s unemployment insurance. The business is assigned an experience rating
based on the amount of unemployment claims that have been filed. For a new business, the
rate is 3.0% of the gross wage paid to each employee. The amount of wage subject to the 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%.

Nevada State Department of Taxation – Reno
4600 Kietzke Lane, Building L, Suite 235
Reno, NV 89502
(775) 687-9999
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.

Nevada State Department of Taxation – Reno
4600 Kietzke Lane, Building L, Suite 235
Reno, NV 89502
(775) 687-9999
http://tax.state.nv.us

NEVADA LODGING TAX

Lodging Tax – Initiative Petition (IP) 1 amends NRS 244 and imposes an additional tax at the
rate of 3% of the gross receipts from the rental of transient lodging in Clark and Washoe
Counties. Effective July 1, 2009 the tax is imposed throughout the county, including its
incorporated cities, upon all persons in the business of providing lodging. In addition AB 552
changes when lodging tax is due to the Department of Taxation. The local governments must
pay the tax to the Department on or before the last day of the month immediately following the
month in which the tax is collected, therefore, the lodging tax payments for the May 2009 period will be due to the Department of Taxation on or before June 30, 2009.

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
U.S. Internal Revenue Service
200 S. Virginia Street
Reno, NV 89501
Telephone: (775) 824-2218
Toll free: (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
Employer Relations Officer
790 Sandhill Rd
Reno, NV 89521
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.

County Assessor’s Office
1001 E. 9th Street
Reno, NV 89512
(775) 328-2200
http://www.co.washoe.nv.us/assessor

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.