Nevada Revised Statutes
Chapter 364 - License Taxes
NRS 364.010 - Administration by sheriff or county license department.


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 administration, collection and disposition of county license fees; and
(c) Provides regulations for the operation of the county license department.
2. The provisions of NRS 364.020 to 364.060, inclusive, do not apply to counties which have a county license department.
[Part 1:178:1915; 1919 RL p. 3016; NCL § 6664]—(NRS A 1979, 736, 737; 1981, 63, 268)

Structure Nevada Revised Statutes

Nevada Revised Statutes

Chapter 364 - License Taxes

NRS 364.010 - Administration by sheriff or county license department.

NRS 364.020 - Deposit of fees in county general fund by sheriff.

NRS 364.030 - County auditor to cause licenses to be printed; delivery to county treasurer for signature.

NRS 364.040 - Delivery of licenses to sheriff; cancellation of unsold licenses; statement of settlements made by sheriff.

NRS 364.050 - Sheriff to pay money collected to county treasurer; liability of sheriff for money uncollected.

NRS 364.060 - Disposition of license money.

NRS 364.080 - Unlawful for sheriff or employee of county license department to issue other licenses.

NRS 364.090 - Unlawful issuance, possession or circulation of business license; penalty.

NRS 364.100 - Unlawful to collect money without delivering license or to insert name of more than one person or firm in license; exception.

NRS 364.125 - Regulations for collection and enforcement of taxes.

NRS 364.127 - Requirements for payment of certain taxes.

NRS 364.130 - Community theaters exempt from business licenses.

NRS 364.140 - Licenses to be posted; penalty.

NRS 364.150 - Doing business without required license; penalty.

NRS 364.200 - Statement required in ordinance imposing or increasing tax or fee; contents of agenda proposing ordinance; notice of proposal to change another tax or fee to tax or fee measured by income or revenue.

NRS 364.210 - Exclusion of certain gross revenue; recordkeeping; limitation on period covered by audit; procedure for review of audit.

NRS 364.220 - Audits: Rights of and notices to proprietor of enterprise.