[Rev. 11/21/2013 9:17:40 AM--2013]

CHAPTER 76 - STATE BUSINESS LICENSES

NRS 76.010             Definitions.

NRS 76.020             “Business” defined.

NRS 76.030             “State business license” defined.

NRS 76.040             “Wages” defined.

NRS 76.100             State business license required; application and fee for license; activities constituting conduct of business. [Effective through June 30, 2015.]

NRS 76.100             State business license required; application and fee for license; activities constituting conduct of business. [Effective July 1, 2015.]

NRS 76.105             Claim for exemption; exceptions.

NRS 76.110             Penalty for failing to obtain state business license before conducting business.

NRS 76.120             Limitation on number of licenses natural person is required to obtain.

NRS 76.130             Annual renewal of license: Fee; notice; penalty for late payment. [Effective through June 30, 2015.]

NRS 76.130             Annual renewal of license: Fee; notice; penalty for late payment. [Effective July 1, 2015.]

NRS 76.140             Regulations.

NRS 76.150             Deposit of proceeds in State General Fund.

NRS 76.160             Confidentiality of records and files of Secretary of State.

NRS 76.170             Enforcement of provisions: Revocation or suspension of license; denial of new license.

NRS 76.180             Penalty for willfully failing or neglecting to obtain or renew state business license; enforcement; regulations.

_________

 

      NRS 76.010  Definitions.  As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 76.020, 76.030 and 76.040 have the meanings ascribed to them in those sections.

      (Added to NRS by 2009, 2028)

      NRS 76.020  “Business” defined.

      1.  Except as otherwise provided in subsection 2, “business” means:

      (a) Any person, except a natural person, that performs a service or engages in a trade for profit;

      (b) Any natural person who performs a service or engages in a trade for profit if the person is required to file with the Internal Revenue Service a Schedule C (Form 1040), Profit or Loss From Business Form, or its equivalent or successor form, a Schedule E (Form 1040), Supplemental Income and Loss Form, or its equivalent or successor form, or a Schedule F (Form 1040), Profit or Loss From Farming Form, or its equivalent or successor form, for that activity; or

      (c) Any entity organized pursuant to this title, including, without limitation, those entities required to file with the Secretary of State, whether or not the entity performs a service or engages in a business for profit.

      2.  The term does not include:

      (a) A governmental entity.

      (b) A nonprofit religious, charitable, fraternal or other organization that qualifies as a tax-exempt organization pursuant to 26 U.S.C. § 501(c).

      (c) A person who operates a business from his or her home and whose net earnings from that business are not more than 66 2/3 percent of the average annual wage, as computed for the preceding calendar year pursuant to chapter 612 of NRS and rounded to the nearest hundred dollars.

      (d) A natural person whose sole business is the rental of four or fewer dwelling units to others.

      (e) A business whose primary purpose is to create or produce motion pictures. As used in this paragraph, “motion pictures” has the meaning ascribed to it in NRS 231.020.

      (f) A business organized pursuant to chapter 82 or 84 of NRS.

      (Added to NRS by 2009, 2028)

      NRS 76.030  “State business license” defined.  “State business license” means the business license required pursuant to this chapter.

      (Added to NRS by 2009, 2029)

      NRS 76.040  “Wages” defined.  “Wages” means any remuneration paid for personal services, including commissions, and bonuses and remuneration payable in any medium other than cash.

      (Added to NRS by 2009, 2029)

      NRS 76.100  State business license required; application and fee for license; activities constituting conduct of business. [Effective through June 30, 2015.]

      1.  A person shall not conduct a business in this State unless and until the person obtains a state business license issued by the Secretary of State. If the person is:

      (a) An entity required to file an initial or annual list with the Secretary of State pursuant to this title, the person must obtain the state business license at the time of filing the initial or annual list.

      (b) Not an entity required to file an initial or annual list with the Secretary of State pursuant to this title, the person must obtain the state business license before conducting a business in this State.

      2.  An application for a state business license must:

      (a) Be made upon a form prescribed by the Secretary of State;

      (b) Set forth the name under which the applicant transacts or intends to transact business, or if the applicant is an entity organized pursuant to this title and on file with the Secretary of State, the exact name on file with the Secretary of State, the entity number as assigned by the Secretary of State, if known, and the location in this State of the place or places of business;

      (c) Be accompanied by a fee in the amount of $200; and

      (d) Include any other information that the Secretary of State deems necessary.

Ê If the applicant is an entity organized pursuant to this title and on file with the Secretary of State and the applicant has no location in this State of its place of business, the address of its registered agent shall be deemed to be the location in this State of its place of business.

      3.  The application must be signed pursuant to NRS 239.330 by:

      (a) The owner of a business that is owned by a natural person.

      (b) A member or partner of an association or partnership.

      (c) A general partner of a limited partnership.

      (d) A managing partner of a limited-liability partnership.

      (e) A manager or managing member of a limited-liability company.

      (f) An officer of a corporation or some other person specifically authorized by the corporation to sign the application.

      4.  If the application for a state business license is defective in any respect or the fee required by this section is not paid, the Secretary of State may return the application for correction or payment.

      5.  The state business license required to be obtained pursuant to this section is in addition to any license to conduct business that must be obtained from the local jurisdiction in which the business is being conducted.

      6.  For the purposes of this chapter, a person shall be deemed to conduct a business in this State if a business for which the person is responsible:

      (a) Is organized pursuant to this title, other than a business organized pursuant to:

             (1) Chapter 82 or 84 of NRS; or

             (2) Chapter 81 of NRS if the business is a nonprofit religious, charitable, fraternal or other organization that qualifies as a tax-exempt organization pursuant to 26 U.S.C. § 501(c).

      (b) Has an office or other base of operations in this State;

      (c) Has a registered agent in this State; or

      (d) Pays wages or other remuneration to a natural person who performs in this State any of the duties for which he or she is paid.

      7.  As used in this section, “registered agent” has the meaning ascribed to it in NRS 77.230.

      (Added to NRS by 2009, 2029; A 2011, 2768, 2897; 2013, 3426)

      NRS 76.100  State business license required; application and fee for license; activities constituting conduct of business. [Effective July 1, 2015.]

      1.  A person shall not conduct a business in this State unless and until the person obtains a state business license issued by the Secretary of State. If the person is:

      (a) An entity required to file an initial or annual list with the Secretary of State pursuant to this title, the person must obtain the state business license at the time of filing the initial or annual list.

      (b) Not an entity required to file an initial or annual list with the Secretary of State pursuant to this title, the person must obtain the state business license before conducting a business in this State.

      2.  An application for a state business license must:

      (a) Be made upon a form prescribed by the Secretary of State;

      (b) Set forth the name under which the applicant transacts or intends to transact business, or if the applicant is an entity organized pursuant to this title and on file with the Secretary of State, the exact name on file with the Secretary of State, the entity number as assigned by the Secretary of State, if known, and the location in this State of the place or places of business;

      (c) Be accompanied by a fee in the amount of $100; and

      (d) Include any other information that the Secretary of State deems necessary.

Ê If the applicant is an entity organized pursuant to this title and on file with the Secretary of State and the applicant has no location in this State of its place of business, the address of its registered agent shall be deemed to be the location in this State of its place of business.

      3.  The application must be signed pursuant to NRS 239.330 by:

      (a) The owner of a business that is owned by a natural person.

      (b) A member or partner of an association or partnership.

      (c) A general partner of a limited partnership.

      (d) A managing partner of a limited-liability partnership.

      (e) A manager or managing member of a limited-liability company.

      (f) An officer of a corporation or some other person specifically authorized by the corporation to sign the application.

      4.  If the application for a state business license is defective in any respect or the fee required by this section is not paid, the Secretary of State may return the application for correction or payment.

      5.  The state business license required to be obtained pursuant to this section is in addition to any license to conduct business that must be obtained from the local jurisdiction in which the business is being conducted.

      6.  For the purposes of this chapter, a person shall be deemed to conduct a business in this State if a business for which the person is responsible:

      (a) Is organized pursuant to this title, other than a business organized pursuant to:

             (1) Chapter 82 or 84 of NRS; or

             (2) Chapter 81 of NRS if the business is a nonprofit religious, charitable, fraternal or other organization that qualifies as a tax-exempt organization pursuant to 26 U.S.C. § 501(c).

      (b) Has an office or other base of operations in this State;

      (c) Has a registered agent in this State; or

      (d) Pays wages or other remuneration to a natural person who performs in this State any of the duties for which he or she is paid.

      7.  As used in this section, “registered agent” has the meaning ascribed to it in NRS 77.230.

      (Added to NRS by 2009, 2029; A 2009, 2408; 2011, 2768, 2897; 2013, 3426, effective July 1, 2015)

      NRS 76.105  Claim for exemption; exceptions.

      1.  Except as otherwise provided in subsection 2, a person who claims to be excluded from the requirement to obtain a state business license because the person is an entity, organization, person or business listed in subsection 2 of NRS 76.020 or who conducts a business in this State but claims to be exempt from the requirement to obtain a state business license must submit annually to the Secretary of State a claim for the exemption on a form provided by the Secretary of State.

      2.  The provisions of subsection 1 do not apply to a business organized pursuant to chapter 82 or 84 of NRS.

      (Added to NRS by 2013, 832)

      NRS 76.110  Penalty for failing to obtain state business license before conducting business.  If a person fails to obtain a state business license and pay the fee required pursuant to NRS 76.100 before conducting a business in this State and the person is:

      1.  An entity required to file an annual list with the Secretary of State pursuant to this title, the person:

      (a) Shall pay a penalty of $100 in addition to the annual state business license fee;

      (b) Shall be deemed to have not complied with the requirement to file an annual list with the Secretary of State; and

      (c) Is subject to all applicable provisions relating to the failure to file an annual list, including, without limitation, the provisions governing default and revocation of its charter or right to transact business in this State, except that the person is required to pay the penalty set forth in paragraph (a).

      2.  Not an entity required to file an annual list with the Secretary of State, the person shall pay a penalty in the amount of $100 in addition to the annual state business license fee.

      (Added to NRS by 2009, 2030)

      NRS 76.120  Limitation on number of licenses natural person is required to obtain.

      1.  A natural person is not required to obtain more than one state business license for any combination of activities conducted by that person which are reported to the Internal Revenue Service for any federal tax year on two or more of the forms described in paragraph (b) of subsection 1 of NRS 76.020.

      2.  As used in this section, “federal tax year” means any period of 12 months for which a person is required to report income, tax deductions and tax credits pursuant to the provisions of the Internal Revenue Code and any regulations adopted pursuant thereto.

      (Added to NRS by 2009, 2031)

      NRS 76.130  Annual renewal of license: Fee; notice; penalty for late payment. [Effective through June 30, 2015.]

      1.  A person who applies for renewal of a state business license shall submit a fee in the amount of $200 to the Secretary of State:

      (a) If the person is an entity required to file an annual list with the Secretary of State pursuant to this title, at the time the person submits the annual list to the Secretary of State, unless the person submits a certificate or other form evidencing the dissolution of the entity; or

      (b) If the person is not an entity required to file an annual list with the Secretary of State pursuant to this title, on the last day of the month in which the anniversary date of issuance of the state business license occurs in each year, unless the person submits a written statement to the Secretary of State, at least 10 days before that date, indicating that the person will not be conducting a business in this State after that date.

      2.  The Secretary of State shall, 90 days before the last day for filing an application for renewal of the state business license of a person who holds a state business license, provide to the person a notice of the state business license fee due pursuant to this section and a reminder to file the application for renewal required pursuant to this section. Failure of any person to receive a notice does not excuse the person from the penalty imposed by law.

      3.  If a person fails to submit the annual state business license fee required pursuant to this section in a timely manner and the person is:

      (a) An entity required to file an annual list with the Secretary of State pursuant to this title, the person:

             (1) Shall pay a penalty of $100 in addition to the annual state business license fee;

             (2) Shall be deemed to have not complied with the requirement to file an annual list with the Secretary of State; and

             (3) Is subject to all applicable provisions relating to the failure to file an annual list, including, without limitation, the provisions governing default and revocation of its charter or right to transact business in this State, except that the person is required to pay the penalty set forth in subparagraph (1).

      (b) Not an entity required to file an annual list with the Secretary of State, the person shall pay a penalty in the amount of $100 in addition to the annual state business license fee. The Secretary of State shall provide to the person a written notice that:

             (1) Must include a statement indicating the amount of the fees and penalties required pursuant to this section and the costs remaining unpaid.

             (2) May be provided electronically, if the person has requested to receive communications by electronic transmission, by electronic mail or other electronic communication.

      (Added to NRS by 2009, 2031; A 2011, 2897; 2013, 3426)

      NRS 76.130  Annual renewal of license: Fee; notice; penalty for late payment. [Effective July 1, 2015.]

      1.  A person who applies for renewal of a state business license shall submit a fee in the amount of $100 to the Secretary of State:

      (a) If the person is an entity required to file an annual list with the Secretary of State pursuant to this title, at the time the person submits the annual list to the Secretary of State, unless the person submits a certificate or other form evidencing the dissolution of the entity; or

      (b) If the person is not an entity required to file an annual list with the Secretary of State pursuant to this title, on the last day of the month in which the anniversary date of issuance of the state business license occurs in each year, unless the person submits a written statement to the Secretary of State, at least 10 days before that date, indicating that the person will not be conducting a business in this State after that date.

      2.  The Secretary of State shall, 90 days before the last day for filing an application for renewal of the state business license of a person who holds a state business license, provide to the person a notice of the state business license fee due pursuant to this section and a reminder to file the application for renewal required pursuant to this section. Failure of any person to receive a notice does not excuse the person from the penalty imposed by law.

      3.  If a person fails to submit the annual state business license fee required pursuant to this section in a timely manner and the person is:

      (a) An entity required to file an annual list with the Secretary of State pursuant to this title, the person:

             (1) Shall pay a penalty of $100 in addition to the annual state business license fee;

             (2) Shall be deemed to have not complied with the requirement to file an annual list with the Secretary of State; and

             (3) Is subject to all applicable provisions relating to the failure to file an annual list, including, without limitation, the provisions governing default and revocation of its charter or right to transact business in this State, except that the person is required to pay the penalty set forth in subparagraph (1).

      (b) Not an entity required to file an annual list with the Secretary of State, the person shall pay a penalty in the amount of $100 in addition to the annual state business license fee. The Secretary of State shall provide to the person a written notice that:

             (1) Must include a statement indicating the amount of the fees and penalties required pursuant to this section and the costs remaining unpaid.

             (2) May be provided electronically, if the person has requested to receive communications by electronic transmission, by electronic mail or other electronic communication.

      (Added to NRS by 2009, 2031; A 2009, 2408; 2011, 2897; 2013, 3426, effective July 1, 2015)

      NRS 76.140  Regulations.  The Secretary of State may adopt such regulations as are necessary to carry out the provisions of this chapter.

      (Added to NRS by 2009, 2032)

      NRS 76.150  Deposit of proceeds in State General Fund.  The Secretary of State shall deposit all money received pursuant to this chapter with the State Treasurer for credit to the State General Fund.

      (Added to NRS by 2009, 2032)

      NRS 76.160  Confidentiality of records and files of Secretary of State.

      1.  Except as otherwise provided in this chapter and NRS 239.0115, the records and files of the Secretary of State concerning the administration of this chapter are confidential and privileged. The Secretary of State, and any employee of the Secretary of State engaged in the administration of this chapter or charged with the custody of any such records or files, shall not disclose any information obtained from those records or files. Neither the Secretary of State nor any employee of the Secretary of State may be required to produce any of the records, files and information for the inspection of any person or for use in any action or proceeding.

      2.  The records and files of the Secretary of State concerning the administration of this chapter are not confidential and privileged in the following cases:

      (a) Testimony by a member or employee of the Secretary of State and production of records, files and information on behalf of the Secretary of State or a person in any action or proceeding pursuant to the provisions of this chapter if that testimony or the records, files or information, or the facts shown thereby, are directly involved in the action or proceeding.

      (b) Delivery to a person or his or her authorized representative of a copy of any document filed by the person pursuant to this chapter.

      (c) Publication of statistics so classified as to prevent the identification of a particular business or document.

      (d) Exchanges of information with the Internal Revenue Service in accordance with compacts made and provided for in such cases.

      (e) Disclosure in confidence to any person authorized to audit the accounts of the Secretary of State in pursuance of an audit, or to the Attorney General or other legal representative of the State in connection with an action or proceeding pursuant to this chapter, or to any agency of this or any other state charged with the administration or enforcement of laws relating to workers’ compensation, unemployment compensation, public assistance, taxation, labor or gaming.

      (f) Exchanges of information pursuant to subsection 3.

      (g) Disclosure of information concerning whether or not a person conducting a business in this State has a state business license and, if the person is conducting a business in this State, the street address in this State at which the person is conducting that business.

      3.  The Secretary of State may agree with any county fair and recreation board or the governing body of any county, city or town for the continuing exchange of information concerning taxpayers.

      4.  Upon the request of any law enforcement agency in the course of a criminal investigation or upon the request of any agency or political subdivision of this State, another state or the United States in the course of an enforcement action, the Secretary of State may provide to the requesting law enforcement agency, agency or political subdivision information contained in its records and files relating to a state business license.

      5.  The Secretary of State shall periodically, as he or she deems appropriate, but not less often than annually, transmit to the Administrator of the Division of Industrial Relations of the Department of Business and Industry a list of the businesses of which the Secretary of State has a record. The list must include the mailing address of the business as reported to the Secretary of State.

      (Added to NRS by 2009, 2032; A 2013, 832)

      NRS 76.170  Enforcement of provisions: Revocation or suspension of license; denial of new license.

      1.  If a person who holds a state business license fails to comply with a provision of this chapter or a regulation of the Secretary of State adopted pursuant thereto, the Secretary of State may revoke or suspend the state business license of the person.

      2.  If the license is suspended or revoked, the Secretary of State shall provide written notice of the action to the person who holds the state business license.

      3.  The Secretary of State shall not issue a new license to the former holder of a revoked state business license unless the Secretary of State is satisfied that the person will comply with the provisions of this chapter and the regulations of the Secretary of State adopted pursuant thereto.

      (Added to NRS by 2009, 2032)

      NRS 76.180  Penalty for willfully failing or neglecting to obtain or renew state business license; enforcement; regulations.

      1.  Every person who conducts a business in this State and who willfully fails or neglects to obtain or renew a state business license as required by this chapter and to pay the fees required by NRS 76.100 and 76.130 is subject to a fine of not less than $1,000 but not more than $10,000, to be recovered in a court of competent jurisdiction.

      2.  When the Secretary of State is advised that a person is subject to the fine described in subsection 1, the Secretary of State may, as soon as practicable, refer the matter to the district attorney of the county in which the person’s principal place of business is located or the Attorney General, or both, for a determination of whether to institute proceedings to recover the fine. The district attorney of the county in which the person’s principal place of business is located or the Attorney General may institute and prosecute the appropriate proceedings to recover the fine. If the district attorney or the Attorney General prevails in a proceeding to recover the fine described in subsection 1, the district attorney or the Attorney General is entitled to recover the costs of the proceeding, including, without limitation, the cost of any investigation and reasonable attorney’s fees.

      3.  In the course of an investigation of a violation of this section, the Secretary of State may require a person to answer any interrogatory submitted by the Secretary of State that will assist in the investigation.

      4.  The Secretary of State may adopt regulations to administer the provisions of this section.

      (Added to NRS by 2013, 831)