Nevada · statute · Nev. Rev. Stat. ch. 364 · 17 active provisions
1. The sheriff of each county is the ex officio collector of county licenses provided for in chapter 244 of NRS and by other laws, unless the board of county commissioners by ordinance: (a) Establishes a county license department; (b) Adopts procedures for the investigation of applicants for county licenses and for the…
Except as otherwise provided in NRS 364.100, the sheriff, as ex officio license collector, shall deposit the gross amount on each business license sold in the county general fund.
1. The county auditor shall cause to be printed a sufficient number of blank licenses for the purposes mentioned in chapter 244 of NRS. Each license shall also contain a blank receipt to be signed by the sheriff on the delivery of such license to the purchaser thereof. 2. The county auditor shall hand over to the count…
1. From time to time, the county auditor shall deliver to the sheriff as many of such licenses as may be required, and shall sign the same and charge them to the sheriff. Before signing or delivering any license to the sheriff, the county auditor shall fill out the license in full, stating therein: (a) To whom the lice…
1. On or before the fifth day of each month, the sheriff shall: (a) Pay over to the county treasurer all moneys received by the sheriff for licenses and take from the county treasurer duplicate receipts therefor; and (b) Immediately return to the county auditor all licenses not issued or disposed of by the sheriff. 2.…
All money received from licenses under the provisions of chapter 244 of NRS must be paid into the county treasury. The sheriff shall make those payments on or before the 5th day of the month next succeeding the month in which the money was received and credited to the county general fund.
It is unlawful for the sheriff or any employee of a county license department to issue any other licenses for any purposes other than those provided for by law.
A person who issues, has in his or her possession with the intent to issue or puts in circulation any licenses other than those properly issued under the provisions of law, is guilty of a category D felony and shall be punished as provided in NRS 193.130.
1. Except as otherwise provided in subsection 2, a collector who receives money for a license without delivering the license to the person paying for it, or who inserts the name of more than one person or firm therein, is guilty of a misdemeanor. 2. If the money received by the collector pursuant to subsection 1: (a) I…
The Nevada Tax Commission shall, by regulation not inconsistent with the provisions of chapters 244 and 268 of NRS, provide for the collection and enforcement of the taxes imposed on the rental of transient lodging. Those regulations must include: 1. A procedure for making refunds and resolving disputes relating to the…
1. A board of county commissioners that imposes a tax on the gross receipts from the rental of transient lodging pursuant to subsection 1 of NRS 244.3352 shall require by ordinance and take such additional action as may be necessary to require: (a) The payment of the proceeds of the tax which are required to be distrib…
1. As used in this section unless the context otherwise requires: (a) “Community” means the inhabitants of a county, district, city or town. (b) “Community theater” means a place for amusement, entertainment, recreation, or the study of art, conducted or operated for the benefit of a community. 2. The proceeds of all s…
1. Every person required by the laws of this state to obtain a license for the transaction of any kind of business in any fixed or certain locality therein shall post such license conspicuously in his or her establishment or place of business, and keep it so conspicuously posted until the license has expired or the per…
Any person who vends, by wholesale or retail, any spirituous, malt or vinous liquors, or any goods, wares or merchandise within any county in this state without first obtaining a license so to do, as required by law, shall be punished by a fine of not more than $250 for each offense.
1. An ordinance adopted by a city or county after July 1, 1997, which imposes or increases a tax or fee on a private enterprise that is measured by the income or revenue of the enterprise, including, without limitation, any fee imposed for the regulation and licensing of a business or occupation, must include a stateme…
An ordinance of a city or county which requires the payment by a private enterprise of a tax or fee measured by the income or revenue of the enterprise, including, without limitation, any fee imposed for the regulation and licensing of a business or occupation, must: 1. Exclude from gross revenue any tax on fuel or on…
If an audit is performed pursuant to subsection 2 of NRS 364.210: 1. The proprietor of the enterprise has those rights set forth in NRS 360.291 that are applicable to the audit. 2. The proprietor must be informed of his or her rights in writing, including rights relating to the procedure required by subsection 3 of NRS…