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

NRS  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.