Carson
City Business Overview
Taxes
& Incentives
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.
Nevada has No Personal State Income Tax, No Unitary Tax, No Corporate Income Tax, No Inventory Tax, No Estate and/or Gift Tax, No Franchise Tax, No Inheritance Tax, and No Special Intangible Tax.
Incentives
Minimum State
Requirements for Rural Areas 
31KB
Minimum State
Requirements for Expansions
31KB
Minimum
State Requirements for Rural Recycling & Renewable Energy
29KB
Minimum
State Requirements for Expansion of Recycling & Renewable Energy
23KB
Sales Tax Rate
In Carson City, the sales tax rate is 7.125.
Property Tax Rate
In Carson City, the 2007-08 average county wide tax rate is 2.9936.
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.
Carson
City Employment by Industry
| Industry | June 2008 | May 2008 | June 2007 | Monthly Change | Annual Change | ||
|---|---|---|---|---|---|---|---|
| Total | % | Total | % | ||||
| Total All Industries | 33,200 | 32,900 | 33,700 | 300 | 0.9 | -500 | -1.5 |
| Goods Producing | 5,300 | 5,200 | 5,400 | 100 | 1.9 | -100 | -1.9 |
| Manufacturing | 3,100 | 3,100 | 3,200 | 0 | 0.0 | -100 | -3.1 |
| Services Producing | 27,900 | 27,700 | 28,300 | 200 | 0.7 | -400 | -1.4 |
| Private Services Producing | 16,200 | 16,100 | 16,700 | 100 | 0.6 | -500 | -3.0 |
| Trade, Transportation & Utilities | 4,600 | 4,600 | 4,600 | 0 | 0.0 | 0 | 0.0 |
| Professional & Business Services | 2,500 | 2,500 | 2,500 | 0 | 0.0 | 0 | 0.0 |
| Leisure & Hospitality | 4,200 | 4,300 | 4,100 | -100 | -2.3 | 100 | 2.4 |
| Government | 11,700 | 11,600 | 11,600 | 100 | 0.9 | 100 | 0.9 |
Source: Nevada Department of Employment, Training and Rehabilitation
Carson
City High Wage Industries
| Industry | Annual Mean Wage | Annual Entry Wage | Annual Experience Level Wage |
|---|---|---|---|
| Public Administration | $53,390 | $32,669 | $63,750 |
| Professional & Business Services | $42,606 | $19,144 | $54,337 |
| Construction | $42,051 | $25,616 | $50,269 |
| Education & Health Services | $41,861 | $20,804 | $52,389 |
| Information | $40,433 | $20,951 | $50,174 |
Source: Nevada Department of Employment, Training and Rehabilitation (DETR), 2007
Carson
City's Largest Employers
| Employer | City | Industry | Code | Number of Employees |
|---|---|---|---|---|
| Carson City School District | Carson City | Elementary & Secondary Schools | 611110 | 1,000 - 1,499 |
| Carson Tahoe Hospital | Carson City | General Medical & Surgical Hospitals | 622110 | 900 - 999 |
| City of Carson City | Carson City | Executive & Legislative Offices Combined | 921140 | 700 - 799 |
| Department of Transportation | Carson City | Transportation Program Administration | 926120 | 600 - 699 |
| Western Nevada College | Carson City | Junior Colleges | 611210 | 500 - 599 |
| Legislative Counsel Bureau | Carson City | Legislative Bodies | 921120 | 500 - 599 |
| Carson City Nugget | Carson City | Casinos (except Casino Hotels) | 713210 | 400 - 499 |
| Casino Fandango | Carson City | Casinos (except Casino Hotels) | 713210 | 400 - 499 |
| Chromalloy Nevada | Carson City | Aircraft Engine and Engine Parts | 336412 | 400 - 499 |
| Department of Motor Vehicles | Carson City | Transportation Program Administration | 926120 | 300 - 399 |
| Department of Corrections (Snyder Ave) | Carson City | Correctional Institutions | 922140 | 300 - 399 |
| Wal-Mart Supercenter | Carson City | Warehouse Clubs & Supercenters | 452910 | 300 - 399 |
| Department of Corrections (Fifth St) | Carson City | Correctional Institutions | 922140 | 300 - 399 |
| PCC Structurals | Carson City | Steel Investment Foundries | 331512 | 200 - 299 |
| Harley-Davidson Credit Corp | Carson City | Sales Financing | 522220 | 200 - 299 |
| Gold Dust West | Carson City | Casino Hotels | 721120 | 200 - 299 |
| Mission Industries | Carson City | Linen Supply | 812331 | 200 - 299 |
| Costco Wholesale Corp | Carson City | Warehouse Clubs & Supercenters | 452910 | 200 - 299 |
| Carson Station Hotel/Casino | Carson City | Casino Hotels | 721120 | 200 - 299 |
Source: Nevada Department of Employment, Training, and Rehabilitation, 2nd Quarter 2007
Impact Fees
Currently, Carson City does not have any commercial impact fees.
Licensing
and Permits*
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.
City Hall
201 North Carson Street
Carson City, NV 89701
Phone: 775.887.2100
www.carson-city.nv.us/treasurer/Forms/PDF/fictitiousfirmname.PDF
STEP THREE: Obtain a State Business License
STATE BUSINESS LICENSE
All businesses operating in Nevada must obtain a State Business License
issued by the Department of Taxation. The license fee is $100, renewable
annually. The forms are available on their website.
For more information contact:
1550 E College Parkway, Ste. 115
Carson City, NV 89706
Phone: 775.684.2000
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.
1550 E College Parkway, Ste 115
Carson City, NV 89706
Phone: 775.684.2000
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:
City Hall
201 North Carson St
Carson City, NV 89701
Phone: 775.887.2100
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
http://nscb.state.nv.us
STEP SEVEN: Insure 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.
Carson
City Building & Safety
3505 Butti Way
Carson City, NV
775.887.2355
Carson
City Planning Department
201 North Carson Street
Carson City, NV 89701
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.
Carson
City Assessor's Office
201 North Carson St., Ste. 6
Carson City, NV
775.887.2130
AIR POLLUTION CONTROL, ENVIRONMENTAL PERMITS AND INFORMATION
The Nevada Division of Environmental Protection is responsible for permitting
in Carson City. Their regulations can be found at their website.
Once there, you can find quick links to rules, regulations, forms, fees,
etc.
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