Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 369.310 — Date fees due; penalty; cancellation of license for failure to pay fee and penalty; payment of proportionate part; date of license
NRS 369.310 Date fees due; penalty; cancellation of license for failure to
pay fee and penalty; payment of proportionate part; date of license.
1. All license fees are due and payable on
July 1 of each year. The license fees must be paid to:
(a) If the licensee does not maintain his or her
principal place of business within the boundaries of an incorporated city, the
county in which the licensee maintains his or her principal place of business;
or
(b) If the licensee maintains his or her
principal place of business within the boundaries of an incorporated city, the
city in which the licensee maintains his or her principal place of business.
2. If the licensee does not pay the
license fees before July 15 of each year, the license may be cancelled by the
Department. Between July 15 and July 31 of each year, the fee may be paid with
a penalty of 5 percent added to such fee. If the fee and penalty are not paid
by July 31 of each year, the license shall be cancelled automatically.
3. If any license is issued at any time
during the year other than by July 15, the fee shall be for that proportionate
part of the year that the license will be in effect, which in any event shall
be for not less than one quarter of a year.
4. No license shall be dated other than on
the 1st day of the month in which it is granted.
Source: official text