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    Lyon County Business Overview

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Lyon County

The incentives of doing business in Nevada are expansive. Nevada boasts one of the most liberal tax structures in the nation and from a tax-planning perspective, the return on investment in the form of tax saving dollars can be enormous.

Nevada has No Personal State Income Tax, No Unitary Tax, No Corporate Income Tax, No Inventory Tax, No Estate and/or Gift Tax, No Franchise Tax, No Inheritance Tax, and No Special Intangible Tax.

Incentives

Minimum State Requirements for Rural Areas  Opens New Window Adobe Acrobat (PDF) File 31KB
Minimum State Requirements for Expansions  Opens New Window Adobe Acrobat (PDF) File  31KB
Minimum State Requirements for Rural Recycling & Renewable Energy  Opens New Window  Adobe Acrobat (PDF) File  29KB 
Minimum State Requirements for Expansion of Recycling & Renewable Energy  Opens New Window  Adobe Acrobat (PDF) File  23KB 

Tax Comparisons

Sales Tax Rate

In Lyon County, the sales tax rate is 6.50.

Property Tax Rate

In Lyon County, the 2007-08 average county wide tax rate is 3.0320.

Calculating Real Property Taxes

The formula for calculating real property tax is as follows:

Taxable Value x .35 = Assessed Value
Assessed Value x Tax Rate = Total Real Property Tax

For more information, please see  How Property Taxes are Calculated  Opens New Window Adobe Acrobat (PDF) File  83KB. 

Calculating Personal Property Taxes

Using the Cost Conversion Factor tables in the  Personal Property Manual  Opens New Window  Adobe Acrobat (PDF) File  193KB,
use the following formula to calculate the assessed value. The assessed value  is the value on which taxes are calculated.

Actual Cost x Cost Index (for appropriate year) = Cost of Replacement
Cost of Replacement x Percent Good = Taxable Value
Taxable Value x .35 = Assessed Value
Assessed Value x Tax Rate = Total Personal Property Tax

Return to TopBusiness Resources

Nevada's Industrial Development and/or Mini-Bond Programs through Management Assistance Partnership (MAP)
If you are a Nevada manufacturer and in need of low-cost (2 to 3% below typical commercial rates) financing for real estate, buildings or new equipment, MAP may be able to help you qualify for Nevada's Industrial Development and/or Mini-Bond Programs.

Bond Programs  Opens New Window  Adobe Acrobat (PDF) File  49KB

www.itssimple.biz
An easily understandable site including all the information an entrepreneur would need to start a business.

Nevada Business Support Network
Connect to all of Nevada's free business assistance resources.

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Lyon County Employment by Industry

Industry 2003 2004 2005 2006 2nd Quarter 2007
Total All Industries11,51411,14812,61812,92513,350
Total Private Coverage9,6799,25910,54510,683
Natural Resources & Mining711697682624667
Construction9501,2081,5211,2861,110
Manufacturing2,0992,3072,4012,4342,600
Trade, Transportation & Utilities2,2322,2222,6012,7652,743
Information2725262527
Financial Activities224251290270288
Professional & Business Services1,549587659666800
Education & Health Services553570609695680
Leisure & Hospitality1,0521,1351,5151,6231,719
Other Services279236236285277
Government1,8351,8912,0732,2422,328
Source: Nevada Department of Employment, Training and Rehabilitation

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Lyon County High Wage Industries

Industry Annual Mean Wage Annual Entry Wage Annual Experience Level Wage
Natural Resources & Mining$35,759$28,506$39,385
Manufacturing$33,528$21,613$39,485
Financial Activities$31,012$15,427$38,805
Construction$30,693$16,866$37,606
Source: Nevada Department of Employment, Training and Rehabilitation (DETR)

Lyon County's Largest Employers

Employer City Industry Code Number of Employees
Lyon County School DistrictYeringtonElementary & Secondary Schools6111101,000 - 1,499
Amazon.com NVDC Inc.FernleyElectronic Shopping454111900 - 999
Lyon CountyYeringtonExecutive & Legislative Offices Combined921140500 - 599
Quebecor World Nevada Inc.FernleyCommercial Printing323119200 - 299
MSC Industrial Supply Co.FernleyIndustrial Machinery Wholesale423830200 - 299
Trex Company IncFernleyReconstituted Wood Product Manufacturing321219200 - 299
Capital DrywallMoundhouseResidential Drywall Contractors238311100 - 199
South Lyon Medical CenterYeringtonGeneral Medical and Surgical Hospitals622110100 - 199
Bruce Industries, Inc.DaytonVehicular Lighting Equipment Manufacturing336321100 - 199
Manpower Temporary ServicesFernleyTemporary Help Services561320100 - 199
Nevada Automotive Testing CenterSilver SpringsTesting Laboratories541380100 - 199
Nevada Cement CompanyFernleyCement Manufacturing327310100 - 199
Production Pattery & FoundryMoundhouseAluminum Foundries (except Die-Casting)331524100 - 199
Rop Athletic Training Center and SchoolYeringtonResidential Care Facilities623990100 - 199
Scolari's Warehouse Markets IncFernleySupermarkets and Other Grocery Stores445110100 - 199

Source: Nevada Department of Employment, Training and Rehabilitation, 2nd Quarter 2007

Impact FeesReturn to Top

Lyon County has a road impact fee of $.25 per square foot. Any other fees are tied to a specific development proposal and may include a fee to change zoning, obtain a special use permit, subdivide land, or process a building plan review and obtain a permit. For more information contact the Lyon County Manager at 775.463.6531.

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Licensing and Permits*

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 Northern Nevada.

STEP ONE: Create a Corporation, Partnership or Sole Proprietorship Legal Organization

Note: If you choose to use a name other than your legal name, you must file a Fictitious Business Name Certificate (DBA) with the County office to identify the owner(s). This applies to corporations and LLC's, as well as, sole proprietorships and partnerships.

CORPORATIONS AND LIMITED 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. You may go to their website and download the appropriate forms. For more information, contact the Nevada Secretary of State's office at:

202 North Carson Street
Carson City, NV 89701
Phone: 775.684.5708
www.sos.state.nv.us

ALL OF THE ABOVE FORMS SHOULD BE FILED BEFORE YOU BEGIN BUSINESS

STEP TWO: Obtain a Fictitious Name Certificate (DBA)

FICTITIOUS NAME CERTIFICATE
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 the County Clerk's website. Also the appropriate forms may be downloaded from their website. The fee is typically $20 every five years.

Lyon County Clerk & Treasurer
27 S Main Street
Yerington, NV 89447
Phone: 775.463.6501 or 775.246.6138
-OR-
801 Overland Loop, Ste. 201
Dayton, NV 89403

STEP THREE: Obtain a State Business License

STATE BUSINESS LICENSE
All businesses operating in Nevada must obtain a State Business License issued by the Department of Taxation. The license fee is $100, renewable annually. The forms are available on their website. For more information contact:

1550 E College Parkway, Ste. 115
Carson City, NV 89706
Phone: 775.684.2000

There is not a Nevada Department of Taxation office in Lyon County.

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 a use tax. A deposit or bond may be required. Check with the taxation department for a fee payment and other information. You may go to their website and download the appropriate forms.

1550 E College Parkway, Ste 115
Carson City, NV 89706
Phone: 775.684.2000

There is not a Nevada Department of Taxation office in Lyon County.

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 contact:

Lyon County Clerk & Treasurer
27 S Main Street
Yerington, NV 89447
Phone: 775.463.6501 or 775.246.6138
-OR-
801 Overland Loop, Ste. 201
Dayton, NV 89403

City of Fernley
595 Silver Lace Blvd.
Fernley, NV 89408
775.784.9830

City of Yerington
City Hall
102 South Main Street
Yerington, NV 89447
775.463.3511

STEP SIX: Other Local License

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 agency for more information.

State Contractors Board
9670 Gateway Drive, #100
Reno, NV 89511
775.688.1141
http://nscb.state.nv.us

STEP SEVEN: 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 agreement. For home-based businesses, verify if the Home Occupation Permit is required.

Lyon County Building & Safety
27 South Main Street
Yerington, NV 89447
Phone: 775.463.6510 or 775.246.6140
-OR-
Occidental Square, Building 2
801 Overland Loop, Ste. 201
Dayton, NV

Lyon County Planning Department
27 South Main Street
Yerington, NV 89447
Phone: 775.463.6510 or 775.246.6140
-OR-
Occidental Square, Building 2
801 Overland Loop, Ste. 201
Dayton, NV

City of Fernley
595 Silver Lace Blvd
Fernley, NV 89408
Phone: 775.784.9830

City of Yerington
Phone: 775.463.2729
E-mail: inspector1@yerington.net

EMPLOYER IDENTIFICATION NUMBER (EIN)
Everyone doing business 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.

Internal Revenue Service
866.816.2065

Businesses can fill out SS-4 online and get an EIN number quickly. See www.irs.gov/smallbiz for details.

WORKERS COMPENSATION
All employers are required to provide workers compensation insurance for their employees. Contact your business insurance agent for further details.

For information regarding workers compensation insurance, contact the Industrial Relations Division of the Department of Business and Industry at 775.687.4270.

EMPLOYMENT SECURITY DIVISION
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 State Employment Security Division
1325 Corporate Boulevard
Reno, NV 89502
775.688.2663

MODIFIED STATE BUSINESS TAX
This is a quarterly payroll tax that is based on gross wages. The tax is paid to the Nevada State Department of Taxation. The tax rate is 0.65% of gross wages.

Nevada Department of Taxation - Reno Office
4600 Kietzke Lane, Building L, Ste 235
Reno, NV 89502
Phone: 775.688.1295
Fax: 775.688.1303

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 Department of Taxation for further details.

Nevada Department of Taxation - Reno Office
4600 Kietzke Lane, Building L, Ste 235
Reno, NV 89502
Phone: 775.688.1295
Fax: 775.688.1303

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:

Internal Revenue Service
200 S. Virginia St
Reno, NV 89501
775.824.2218

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.

U.S. Citizenship and Immigration Services (USCIS)
Employer Relations Officer
1351 Corporate Boulevard
Reno, NV 89502
775.784.5185

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.

Nevada Labor Commission
1445 Hot Springs Rd, Ste 109
Carson City, NV 89706
775.687.4850

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.

Lyon County Assessor's Office
27 South Main Street
Yerington, NV 89447
Phone: 775.463.6524

AIR POLLUTION CONTROL, ENVIRONMENTAL PERMITS AND INFORMATION
The Nevada Division of Environmental Protection is responsible for permitting in Lyon County. Their regulations can be found at their website. Once there, you can find quick links to rules, regulations, forms, fees, etc.

The Nevada Small Business Development Center has a Business Environmental Program available to assist small businesses. Contact them at 1.800.882.3233 or 775.689.6674

Waste Management handles refuse collections specializing in commercial, construction debris removal, "Medical Waste", "Hazardous Waste" and general waste disposal. Waste Management has specific requirements related to "Trash Enclosure" permits, service accessibility and collections for both Residential and Commercial services. They can be reached at 775.329.8822.

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