Nev. Admin. Code § 354.185

Current through September 16, 2024
Section 354.185 - Application to exceed allowable increase in revenue from fees for business licenses or allowable increase in building permit basis

If a local government submits an application to the Nevada Tax Commission to increase the revenue of the local government from fees for business licenses in excess of the amount allowable pursuant to NRS NRS NRS 354.5989 or to increase the building permit basis of the local government by an amount greater than otherwise allowable pursuant to subsection 2 of NRS NRS NRS 354.59891, the application must be accompanied by:

1. A copy of the proposed ordinance or resolution of the local government that would increase the fee for a business license or building permit basis;
2. A copy of a business impact statement prepared pursuant to NRS 237.090 or other evidence of compliance with NRS NRS 237.090, if applicable;
3. Excerpts from the minutes of a public hearing at which the proposed increase was discussed, which must include, without limitation, an indication of the intent of the governing body of the local government to limit the increase in the fee for a business license or building permit basis to a specified maximum amount and any comments made at the hearing by a member of the governing body or the public;
4. A study or survey which sets forth the fees for business licenses or the building permit bases, as appropriate, of other local governments in this State; and
5. Any other supporting data which the governing body of the local government believes is pertinent to the consideration of the application.

Nev. Admin. Code § 354.185

Added to NAC by Com. on Local Gov't Finance by R031-05, eff. 2-23-2006

NRS 354.107, 354.594, 354.5989, 354.59891