Washoe County Business Overview

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.

Incentives
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• Minimum State Requirements for Urban Areas
• Minimum State Requirements for Expansions
• Minimum State Requirements for Urban Recycling and Intellectual Property

Taxes

Sales Tax Rate

In Washoe County, the sales tax rate is 7.725.

Property Tax Rate

In Washoe County, the 2009-10 average county wide tax rate is 3.5767.

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.

Calculating Personal Property Taxes

Using the Cost Conversion Factor tables in the Personal Property Manual, 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

Business 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

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.

Washoe County's Largest Employers

Source: Nevada Department of Employment, Training and Rehabilitation (DETR), 2nd Quarter 2009

Fortune 1000 Companies with Headquarters in Washoe County

Source: 2009 Fortune 500 List

Fortune 1000 Companies with a Presence in Washoe County

Source: 2009 Fortune 500 List

Impact Fees

Washoe County Impact Fees

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 Secretary of State's office. For more information please visit their website.

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: Ensure 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