Nevada § 244.335 - Powers of commissioners and county license boards; application for certain licenses; license tax as lien; confidential information

§ 244.335. Powers of commissioners and county license boards; application for certain licenses; license tax as lien; confidential information

1. Except as otherwise provided in subsections 2, 3, 4 and 9, and NRS 244.33501 , 244.35253 , 244.3535 and 244.35351 to 244.35359 , inclusive, a board of county commissioners may: (a) Except as otherwise provided in NRS 244.331 to 244.3345 , inclusive, 598D.150 and 640C.100 , 244.35481 to 244.35488 , inclusive, regulate all character of lawful trades, callings, industries, occupations,

professions and business conducted in its county outside of the limits of incorporated

cities and towns. (b) Except as otherwise provided in NRS 244.3359 and 576.128 , fix, impose and collect a license tax for revenue or for regulation, or for both

revenue and regulation, on such trades, callings, industries, occupations, professions

and business. 2. 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 incorporated city. The county license boards may fix, impose and collect license taxes for revenue

or for regulation, or for both revenue and regulation, on such employment and businesses. 3. 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 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 . 4. The board of county commissioners or county license board shall not require a person

to obtain a license or pay a license tax on the sole basis that the person is a professional. As used in this subsection, “ professional ” means a person who: (a) Holds a license, certificate, registration, permit or similar type of authorization

issued by a regulatory body as defined in NRS 622.060 or who is regulated pursuant to the Nevada Supreme Court Rules; and (b) Practices his or her profession for any type of compensation as an employee. 5. The county license board shall provide upon request an application for a state

business license pursuant to chapter 76 of NRS. No license to engage in any type of business may be granted unless the applicant

for the license: (a) Signs an affidavit affirming that the business has complied with the provisions

of chapter 76 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. 6. No license to engage in business as a seller of tangible personal property may

be granted unless the applicant for the license: (a) Presents written evidence that: (1) The Department of Taxation has issued or will issue a permit for this activity,

and this evidence clearly identifies the business by name; or (2) Another regulatory agency of the State has issued or will issue a license required

for this activity; 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 paragraph (a). 7. 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. The lien has the same priority as a lien for general taxes. The lien must be enforced: (a) By recording in the office of the county recorder, within 6 months after the date

on which the tax became delinquent or was otherwise determined to be due and owing,

a notice of the tax lien containing the following: (1) The amount of tax due and the appropriate year; (2) The name of the record owner of the property; (3) A description of the property sufficient for identification; and (4) A verification by the oath of any member of the board of county commissioners

or the county fair and recreation board; and (b) By an action for foreclosure against the property in the same manner as an action

for foreclosure of any other lien, commenced within 2 years after the date of recording

of the notice of the tax lien, and accompanied by appropriate notice to other lienholders. 8. The board of county commissioners may delegate the authority to enforce liens from

taxes levied for the purposes of NRS 244A.597 to 244A.655 , inclusive, to the county fair and recreation board. 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

until the tax is paid. Except as otherwise provided in NRS 239.0115 and 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 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. 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. 9. Except as otherwise provided by regulations adopted by the Cannabis Compliance

Board pursuant to NRS 678B.645 , a board of county commissioners shall not license or otherwise allow a person to

operate a business that allows cannabis, as defined in NRS 678A.085 , or cannabis products, as defined in NRS 678A.120 , to be consumed on the premises of the business, other than a cannabis consumption

lounge, as defined in NRS 678A.087 , in accordance with the provisions of chapter 678B of NRS .