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

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

An ordinance of a city or county which requires the payment by a private enterprise

of a tax or fee measured by the income or revenue of the enterprise, including, without

limitation, any fee imposed for the regulation and licensing of a business or occupation,

must: 1. Exclude from gross revenue any tax on fuel or on retail sales which is collected

by the enterprise, and require the proprietor of the enterprise to maintain adequate

accounting records and supporting documentation for determining the relevant sums. 2. Provide that any audit of the amount due from the enterprise must not include any

period for the licensing of the business ending more than 3 years before the date

of the audit, unless the enterprise has been operating without such a license or the

auditor has reason to believe that the enterprise has made a fraudulent or material

misstatement of its revenue. 3. Provide a procedure for the proprietor of the enterprise to obtain a review of

the results of an audit performed pursuant to subsection 2. To the extent practicable,

the procedure must: (a) Require the auditor to disclose the results of the audit to the proprietor, discuss

any relevant issues that have not previously been resolved and attempt to resolve

those issues. (b) If those issues are not resolved through compliance with paragraph (a): (1) Authorize the proprietor to prepare documentation of those issues and submit the

documentation with a copy of the final audit report to an administrative officer responsible

for the enforcement of the ordinance; and (2) Require the administrative officer: (I) Within 7 days after receiving the documentation, to acknowledge that receipt;

and (II) Within 30 days after receiving the documentation, to respond to the proprietor

regarding those issues. (c) If those issues are not resolved through compliance with paragraph (b), require: (1) The administrative officer to submit the documentation to the chief administrative

officer of the administrative agency responsible for the enforcement of the ordinance

and notify the proprietor that the matter is being reviewed by the chief administrative

officer; and (2) The chief administrative officer, within 60 days after receipt of the documentation

by the administrative officer pursuant to paragraph (b), to review the documentation

and inform the proprietor of his or her decision regarding the resolution of those

issues. (d) If the proprietor is not satisfied with the resolution of those issues pursuant

to paragraph (c), authorize the proprietor to appeal the matter to a board, hearing

officer or other person designated by the city or county. (e) If the proprietor is not satisfied with the resolution of those issues pursuant

to paragraph (d), authorize the proprietor, except as otherwise provided in this paragraph,

to appeal the matter to the municipal court if the tax or fee is imposed by a city

or to the Justice Court if the tax or fee is imposed by a county. If the amount in controversy exceeds the jurisdiction of the municipal or Justice

Court, or if the municipal or Justice Court makes a determination adverse to the proprietor,

the proprietor may appeal the matter to the district court.