Source: Nevada Department of Employment, Training and Rehabilitation (DETR) Impact Fees, 2nd Quarter 2007
Licensing and Permits*
Building Permits
Please visit Washoe County Building Department for information on Washoe County building permits.
Washoe County Building Department 1001 E Ninth St Reno, NV 89520-0027 775.328.2020 Business Start Up Information
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.
Washoe County Clerk Office Washoe County Courthouse 75 Court Street Reno, NV Phone: 775.328.3260
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:
Nevada Department of Taxation - Reno Office 4600 Kietzke Lane, Building L, Ste. 235 Reno, NV 89502 Phone: 775.688.1295 Fax: 775.688.1303
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.
Nevada Department of Taxation - Reno Office 4600 Kietzke Lane, Building L, Ste. 235 Reno, NV 89502 Phone: 775.688.1295 Fax: 775.688.1303
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:
Washoe County Business License Department of Community Development 1001 E 9th Street, Building A, 2nd Floor Reno, NV 89512 Phone: 775.328.3733
City of Reno Business License Reno City Hall 1 East 1st Street, 2nd Floor Reno, NV 89501 Phone: 775.334.2090 ext. 1 To determine if a parcel is in the City of Reno: http://www.cityofreno.com/bus/vpp
City of Sparks Business License Sparks City Hall 431 Prater Way Sparks, NV Phone: 775.353.2360
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
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.
Washoe County Building & Safety Phone: 775.328.2020
City of Reno Building & Safety Phone: 775.334.2352
City of Sparks Building & Safety Phone: 775.353.2306
Washoe County Planning Department Phone: 775.328.6100
City of Reno Planning Department Phone: 775.334.2036
City of Sparks Planning Department Phone: 775.353.2340
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.
Washoe County Assessor's Office 1001 E. 9th Street Reno, NV 89512 Phone: 775.328.2200
AIR POLLUTION CONTROL, ENVIRONMENTAL PERMITS AND INFORMATION The Washoe County District Board of Health-Air Quality Management Department is responsible for permitting and monitoring facilities. Their regulations can be found at http://www.co.washoe.nv.us/health/air/per.html~color=grey&text_version=. Clicking on air quality regulations will list all of the permitting requirements. Contact them at 775.784.7200.
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.
*Source: EDAWN
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