AB 13 — Revises provisions governing the annual fee for conducting business in Nevada. (BDR 7-3)

*Assembly A.B.Bill No.

1313–Committee ASSEMBLYon BILLNJudiciary OCHAPTER.......... .

13–COMMITTEE ON JUDICIARY (ON BEHALF OF THE SECRETARY OF S TATE ) PREFILED N OVEMBER 15, 2016 ____________ Referred to Committee on Government Affairs SUMMARY—Revises provisions governing the annual fee for conducting business in Nevada.

(BDR 7-3) FISCAL NOTE:

EfEffect on the State:

Yes.

No.

~ EXPLANATION – Matter in bolded italics is new;

matter between brackets [omitted material] is material to be omitted.

59 of the 2015 Session of the Nevada Legislature changed the name of the “state business license” to the “state business registration.” (Sections 4.3, 4.6, 6.5, 7.5 and 12.5 of chapter 521, Statutes ofregistration” Nevadaback 2015,to pp.“state business license.” changes the name “state business EXPLANATION – Matter in bolded italics is new;

3362-70matter andbetween 3375)brackets This[omitted billmaterial] changesis thematerial name “state business registration” back to “statebe businessomitted. license.” THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

- *AB13* – 2 – (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 [registration] 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 [registration] license before conducting a business in this 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 business identification - 79th Session (2017) – 2 – number as assigned by the Secretary of State pursuant to NRS 225.082, and the location in this State of the place or places of business;

(c) Be accompanied by a fee in the amount of $200, except that if the applicant is a corporation organized pursuant to chapter 78, 78A or 78B of NRS, or a foreign corporation required to file an 78, initial or annual list with the Secretary of State pursuant to chapter 80 of NRS, the application must be accompanied by a fee of $500;

If the application for a state business [registration] 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.ymeA state business [registration] license issued pursuant to this section must contain the business identification number assigned by the Secretary of State pursuant to NRS 225.082.

- *AB13* – 3 – 5.

A state business [registration] license issued pursuant to this section must contain the business identification number assigned by the Secretary of State pursuant to NRS 225.082.

or - 79th Session (2017) – 3 – (II) Chapter 81 of NRS if the business is a nonprofit unit- owners’ association or a nonprofit religious, charitable, fraternal or other organization that qualifies as a tax-exempt organization pursuant to 26 U.S.C.

(2)(3) HasExcept anas officeotherwise orprovided otherin baseNRS of76.103, operationshas ina this State;

(3) Except as otherwise provided in NRS 76.103, has a registered agent in this State;

Except as otherwise provided in subsections 2, 3 andand(a) 4,Except andas otherwise provided in NRS 244.33501,244.331 ato board244.3345, inclusive, 598D.150 and 640C.100, regulate all character of lawful trades, callings, industries, occupations, professions and business conducted in its county commissionersoutside may:of the limits of incorporated cities and towns.

(a) Except as otherwise provided in NRS 244.331 to 244.3345, inclusive, 598D.150 and 640C.100, regulate all character of lawful trades, callings, industries, occupations, professions and business - *AB13* – 4 – conducted in its county outside of the limits of incorporated cities and towns.

The county license boards have the exclusive power in their respective counties to regulate entertainers employed by an entertainment by referral service and the business of conducting a dancing hall, escort service, entertainment by referral service or gambling game or device permitted by law, outside of an - 79th Session (2017) – 4 – incorporated city.

A board of county commissioners shall not require that a person who is licensed as a contractor pursuant to chapter 624 of NRS obtain more than one license to engage in the business of4 of contracting or pay more than one license tax related to engaging in the business of contracting, regardless of the number of classifications or subclassifications of licensing for which the person is licensed pursuant to chapter 624 of NRS.

or (b) Provides to the county license board the business identification number of the applicant assigned by the Secretary of State pursuant to NRS 225.082 which the county may use to validate that the applicant is currently in good standing with the State and has complied with the provisions of chapter 76 of NRS.

- *AB13* – 5 – (a) Presents written evidence that:

or (b) Provides to the county license board the business identification number of the applicant assigned by the Secretary of State pursuant to NRS 225.082 which the county may use to - 79th Session (2017) – 5 – validate that the applicant is currently in good standing with the State and has complied with the provisions of paragraph (a).

Any license tax levied for the purposes of NRS 244.3358 or 244A.597 to 244A.655, inclusive, constitutes a lien upon the real and personal property of the business upon which the tax was levied until the tax is paid.

If the authority is so delegated, the board of county commissioners shall revoke or suspend the license of a business upon certification by the county fair and recreation board that the license tax has become delinquent, and shall not reinstate the license untiland 244.3357, all information concerning license taxes levied by an ordinance authorized by this section or other information concerning the business affairs or operation of any licensee obtained as a result of the payment of such license taxes or as the result of any audit or examination of the books by any authorized employee of a county fair and recreation board of the county for any license tax levied for the purpose of NRS 244A.597 to 244A.655, inclusive, is paid.confidential and must not be disclosed by any member, officer or employee of the county fair and recreation board or the county imposing the license tax unless the disclosure is authorized by the affirmative action of a majority of the members of the appropriate county fair and recreation board.

ExceptContinuing asdisclosure otherwisemay providedbe inso NRSauthorized 239.0115under and 244.3357, all information concerning license taxes levied by an ordinanceagreement authorizedwith by this section or other information concerning the businessDepartment affairs or operation of anyTaxation licensee obtained as a result of the payment of such license taxes or as- the79th resultSession of(2017) any audit or examination of the books by any authorized employee of a county fair and recreation board of the county for any license tax levied for the purpose of NRS 244A.597 to 244A.655, inclusive, is - *AB13* – 6 – confidentialSecretary and must not be disclosed by any member, officer or employee of theState countyfor fair and recreation board or the countyexchange imposing the license tax unless the disclosure is authorized by the affirmative action of ainformation majorityconcerning oftaxpayers. the members of the appropriate county fair and recreation board.

Continuing disclosure may be so authorized under an agreement with the Department of Taxation or Secretary of State for the exchange of information concerning taxpayers.

Except as otherwise provided in subsection 4 and NRS 268.0951, the city council or other governing body of each incorporated city in this State, whether organized under general law or special charter, may:

and (6)recreational Forfacilities.ing, constructing, purchasing or otherwise acquiring such recreational(c) facilities.Pledge the proceeds of any tax imposed on the revenues from the rental of transient lodging pursuant to this section for the payment of any general or special obligations issued by the city for a purpose authorized by the laws of this State.

(c) Pledge the proceeds of any tax imposed on the revenues from the rental of transient lodging pursuant to this section for the payment of any general or special obligations issued by the city for a purpose authorized by the laws of this State.

- *AB13* – 7 – (2) For the expense of operating or maintaining, or both, any facilities of the city;

- 79th Session (2017) – 7 – 2.

The city council or other governing body of an incorporated city shall not require that a person who is licensed as a contractor pursuant to chapter 624 of NRS obtain more than one license to engage in the business of contracting or pay more than one license tax related to engaging in the business of contracting, regardless of the number of classifications or subclassifications of licensing forforf which the person is licensed pursuant to chapter 624 of NRS.

or (b) Provides to the city licensing agency the business identification number of the applicant assigned by the Secretary of State pursuant to NRS 225.082 which the city may use to validate that the applicant is currently in good standing with the State and has complied with the provisions of chapter 76 of NRS.