Nevada Revised Statutes
Chapter 364 - License Taxes
NRS 364.040 - Delivery of licenses to sheriff; cancellation of unsold licenses; statement of settlements made by sheriff.


1. From time to time, the county auditor shall deliver to the sheriff as many of such licenses as may be required, and shall sign the same and charge them to the sheriff. Before signing or delivering any license to the sheriff, the county auditor shall fill out the license in full, stating therein:
(a) To whom the license is issued;
(b) The kind of business authorized to be carried on under the license;
(c) The dates when the license begins and expires; and
(d) The amount of money to be paid therefor.
At the same time, the county auditor shall make proper entries upon the stubs in the license book.
2. Whenever any license is returned by the sheriff unsold, the county auditor shall cancel and file the license, and note the fact and date of such return and cancellation upon the stub thereof.
3. No board of county commissioners shall audit or allow any claim in favor of a sheriff until there shall be filed with the board of county commissioners the certified statement of the county auditor that all settlements required by this chapter have been made by the sheriff. The amount of all licenses issued to the sheriff and not accounted for shall be deducted before any claim shall be allowed to a sheriff.
[29:178:1915; 1919 RL p. 3023; NCL ยง 6693]

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.