CHAPTER 1 COUNTY-CITY RELIEF TAX

BUSINESS: Includes any activity engaged in by any person or caused to be engaged in by him with the object of gain, benefit or advantage, either direct or indirect. (1973 Code §4.04.030)

EXEMPTED FROM THE TAXES IMPOSED BY THIS TITLE: As used in this definition and in Section 4.01.05 of this Chapter, means exempted from the computation of the amount of taxes imposed. (1973 Code §4.04.200)

GROSS RECEIPTS: A. The total amount of the sale or lease or rental price, as the case may be, of the retail sales of retailers, valued in money, whether received in money or otherwise, without any deduction on account of any of the following:

1. The cost of the property sold; however, in accordance with such rules and regulations as the Tax Commission may prescribe, a deduction may be taken if the retailer has purchased property for some other purpose than resale, has reimbursed his vendor for tax which the vendor is required to pay to the County or has paid the use tax with respect to the property and has resold the property prior to making any use of the property other than retention, demonstration or display while holding it for sale in the regular course of business. If such a deduction is taken by the retailer, no refund or credit will be allowed to his vendor with respect to the sale of the property.

2. The cost of the materials used, labor or service cost, interest paid, losses or any other expense.

3. The cost of transportation of the property prior to its sale to the purchaser.

B. The total amount of the sale or lease or rental price includes all of the following:

1. Any services that are a part of the sale.

2. All receipts, cash, credits and property of any kind.

3. Any amount for which credit is allowed by the seller to the purchaser.

C. "Gross receipts" does not include any of the following:

1. Cash discounts allowed and taken on sales.

2. Sale price of property returned by customers when the full sale price is refunded either in cash or credit, but this exclusion shall not apply in any instance when the customer, in order to obtain the refund, is required to purchase other property at a price greater than the amount charged for the property that is returned.

3. The price received for labor or services used in installing or applying the property sold.

4. The amount of any tax (not including, however, any manufacturers' or importers' excise tax) imposed by the United States upon or with respect to retail sales, whether imposed upon the retailer or the customer.

D. For the purposes of the sales tax, if the retailers establish to the satisfaction of the Tax Commission that the sales tax has been added to the total amount of the sale price and has not been absorbed by them, the total amount of the sale price shall be deemed to be the amount received exclusive of the tax imposed. (1973 Code §4.04.040)

IN LYON COUNTY - IN THE COUNTY: Within the exterior limits of Lyon County and includes all territory within such limits owned by or ceded to the United States. (1973 Code §4.04.050)

OCCASIONAL SALE: Includes:

A. A sale of property not held or used by a seller in the course of an activity for which he is required to hold a seller's permit, provided such sale is not one of a series of sales sufficient in number, scope and character to constitute an activity requiring the holding of a seller's permit;

B. Any transfer of all or substantially all the property held or used by a person in the course of such an activity when, after such transfer, the real or ultimate ownership of such property is substantially similar to that which existed before such transfer.

For the purposes of this definition, stockholders, bondholders, partners or other persons holding an interest in a corporation or other entity are regarded as having the "real or ultimate ownership" of the property of such corporation or other entity. (1973 Code §4.04.060)

PERSON: Includes any individual, firm, copartnership, joint venture, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, cooperative, assignee or any other group or combination acting as a unit, but shall not include the United States, the State or any agency thereof or any city, county, district or other political subdivision of the State. (1973 Code §4.04.070)

PURCHASE: Any transfer, exchange or barter, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a consideration.

A transaction whereby the possession of property is transferred but the seller retains the title as security for the payment of the price is a purchase.

A transfer for a consideration of tangible personal property which has been produced, fabricated or printed to the special order of the customer or of any publications is also a purchase. (1973 Code §4.04.080)

RETAIL SALE or SALE AT RETAIL: A sale for any purpose other than resale in the regular course of business of tangible personal property.

The delivery in this County of tangible personal property by an owner or former owner thereof or by a factor, or agent of such owner, former owner or factor, if the delivery is to a consumer or person for redelivery to a consumer, pursuant to a retail sale made by a retailer not engaged in business in this County, is a retail sale in this County by the person making the delivery. He shall include the retail selling price of the property in his gross receipts. (1973 Code §4.04.090)

RETAILER: Includes:

A. Every seller who makes any retail sale or sales of tangible personal property and every person engaged in the business of making retail sales at auction of tangible personal property owned by the person or others.

B. Every person engaged in the business of making sales for storage, use or other consumption or in the business of making sales at auction of tangible personal property owned by the person or others for storage, use or other consumption.

C. Every person making more than two (2) retail sales of tangible personal property during any twelve (12) month period, including sales made in the capacity of assignee for the benefit of creditors, or receiver or trustee in bankruptcy.

When the Tax Commission determines that it is necessary for the efficient administration of this Chapter to regard any salesmen, representatives, peddlers or canvassers as the agents of the dealers, distributors, supervisors or employers under whom they operate or from whom they obtain the tangible personal property sold by them, irrespective of whether they are making sales on their own behalf or on behalf of such dealers, distributors, supervisors or employers, the Tax Commission may so regard them and may regard the dealers, distributors, supervisors or employers as retailers for purposes of this Chapter.

A licensed optometrist or physician and surgeon is a consumer of, and shall not be considered a retailer within the provisions of this Chapter with respect to, the ophthalmic materials used or furnished by him in the performance of his professional services in the diagnosis, treatment or correction of conditions of the human eye, including the adaptation of lenses or frames for the aid thereof. (1973 Code §4.04.100)

SALE: A. "Sale" means and includes any transfer of title or possession, exchange, barter, lease or rental, conditional or otherwise, in any manner or by any means whatsoever of tangible personal property for a consideration.

B. "Transfer of possession", "lease", or "rental" includes only transactions found by the Tax Commission to be in lieu of a transfer of title, exchange or barter.

C. "Sale" includes:

1. The producing, fabricating, processing, printing or imprinting of tangible personal property for a consideration for consumers who furnish, either directly or indirectly, the materials used in the producing, fabricating, processing, printing or imprinting.

2. The furnishing and distributing of tangible personal property for a consideration by social clubs and fraternal organizations to their members or others.

3. The furnishing, preparing or serving for a consideration of food, meals or drinks.

4. A transaction whereby the possession of property is transferred but the seller retains the title as security for the payment of the price.

5. A transfer for a consideration of the title or possession of tangible personal property which has been produced, fabricated or printed to the special order of the customer, or of any publication. (1973 Code §4.04.110)

SALES PRICE:

A. "Sales price" means the total amount for which tangible property is sold, valued in money, whether paid in money or otherwise, without any deduction on account of any of the following:

1. The cost of the property sold.

2. The cost of the materials used, labor or service cost, interest charged, losses or any other expenses.

3. The cost of transportation of the property prior to its purchase.

B. The total amount for which property is sold includes all of the following:

1. Any services that are a part of the sale.

2. Any amount for which credit is given to the purchaser by the seller.

C. "Sales price" does not include any of the following:

1. Cash discounts allowed and taken on sales.

2. The amount charged for property returned by customers when the entire amount charged therefor is refunded either in cash or credit, but this exclusion shall not apply in any instance when the customer, in order to obtain the refund, is required to purchase other property at a price greater than the amount charged for the property that is returned.

3. The amount charged for labor or services rendered in installing or applying the property sold.

5. The amount of any tax imposed by the State upon or with respect to the storage, use or other consumption of tangible personal property purchased from any retailer. (1973 Code §4.04.120)

SELLER: Includes every person engaged in the business of selling tangible personal property of a kind, the gross receipts from the retail sale of which are required to be included in the measure of the sales tax. (1973 Code §4.04.130)

STORAGE AND USE: A. "Storage" includes any keeping or retention in this County for any purpose, except sale in the regular course of business or subsequent use solely outside the County, of tangible personal property purchased from a retailer. (1973 Code §4.04.140)

B. "Use" includes the exercise of any right or power over tangible personal property incident to the ownership of that property; except, that it does not include the sale of that property in the regular course of business. (1973 Code §4.04.190)

C. "Storage" and "use" do not include the keeping, retaining or exercising any right or power over tangible personal property for the purpose of subsequently transporting it outside the County for use thereafter solely outside the County or for the purpose of being processed, fabricated or manufactured into, attached to or incorporated into other tangible personal property to be transported outside the County and thereafter used solely outside the County. (1973 Code §4.04.150)

TANGIBLE PERSONAL PROPERTY: Personal property which may be seen, weighed, measured, felt or touched or which is, in any other manner, perceptible to the senses. (1973 Code §4.04.160)

TAX COMMISSION: The Nevada Tax Commission. (1973 Code §4.04.170)

TAXPAYER: Any person liable for tax under this Chapter. (1973 Code §4.04.180)

4.01.03: SALES TAX:

A. Tax Imposed: For the privilege of selling tangible personal property at retail, a tax is imposed upon all retailers at the rate of two and twenty five one-hundredths percent (2.25%) of the gross receipts of any retailer from the sales of all tangible personal property sold at retail, stored, used or otherwise consumed in the County on or after May 1, 1981. (1973 Code §4.08.010)

B. Collection of Tax from Consumer: The tax imposed shall be collected by the retailer from the consumer insofar as it can be done. (1973 Code §4.08.020)

C. Advertising Restrictions and Regulations:

1. It is unlawful for any retailer to advertise or hold out or state to the public or to any customer, directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the retailer or that it will not be added to the selling price of the property sold or that, if added, it or any part thereof will be refunded. Any person violating any provision of this subsection is guilty of a misdemeanor. (1973 Code §4.08.030)

2. The Tax Commission may, by regulation, provide that the amount collected by the retailer from the consumer in reimbursement of the tax be displayed separately from the list price, the price advertised in the premises, the marked price or other price on the sales check or other proof of sale. (1973 Code §4.08.040)

D. Seller's Business Permit:

1. Application for Permit: Every person desiring to engage in or conduct business as a seller within the County shall file with the Tax Commission an application for permit for each place of business. Every application for permit shall:

a. Be made upon a form prescribed by the Tax Commission.

b. Set forth the name under which the applicant transacts or intends to transact business and the location of his place or places of business.

c. Set forth such other information as the Tax Commission may require.

The application shall be signed by the owner if he is a natural person; in the case of an association or partnership, by a member or partner; in the case of a corporation, by an executive officer or some person specifically authorized by the corporation to sign the application, to which shall be attached the written evidence of his authority. (1973 Code §4.12.010)

2. Permit Fees:

a. At the time of making an application, the applicant shall pay to the Tax Commission a permit fee of one dollar ($1.00) for each permit. (1973 Code §4.12.020)

b. A seller whose permit has been previously suspended or revoked shall pay the Tax Commission a fee of one dollar ($1.00) for the renewal or issuance of a permit. (1973 Code §4.12.040)

3. Issuance and Display of Permit; Nontransferability: After compliance with subsections D1 and D2a of this Section and Section 4.01.06 of this Chapter by the applicant, the Tax Commission shall grant and issue to each applicant a separate permit for each place of business within the County. A permit shall not be assignable and shall be valid only for the person in whose name it is issued and for the transaction of business at the place designated therein. It shall at all times be conspicuously displayed at the place for which issued. (1973 Code §4.12.030)

4. Revocation or Suspension of Permit: Whenever any person fails to comply with any provision of this Chapter relating to the sales tax or any rule or regulation of the Tax Commission relating to the sales tax prescribed and adopted hereunder, the Tax Commission, upon hearing, after giving the person ten (10) days' notice in writing specifying the time and place of hearing and requiring him to show cause why his permit or permits should not be revoked, may revoke or suspend any one or more of the permits held by the person.

The Tax Commission shall give to the person written notice of the suspension or revocation of any of his permits. The notices may be served personally or by mail in the manner prescribed for service of notice of a deficiency determination.

The Tax Commission shall not issue a new permit after the revocation of a permit unless it is satisfied that the former holder of the permit will comply with the provisions of this Chapter relating to the sales tax and the regulations of the Tax Commission.

If a permit is revoked, the Tax Commission may seal and padlock the place of business for which the permit was issued. (1973 Code §4.12.050)

5. Violation; Business Shut Down:

a. A person who engages in business as a seller in this County without a permit or permits or after a permit has been suspended, and each officer of any corporation which so engages in business, is guilty of a misdemeanor.

b. If, after notice to the seller, served personally or by mail, the seller continues to engage in business without a permit, or after a permit has been suspended or revoked, the Tax Commission may seal and padlock any place of business of the seller. If notice under this subsection is served by mail, it shall be addressed to the seller at his address as it appears in the records of the Tax Commission. (1973 Code §4.12.060)

E. Certificate of Resale:

1. Presumption of Taxability: For the purpose of the proper administration of this Chapter and to prevent evasion of the sales tax, it shall be presumed that all gross receipts are subject to the tax until the contrary is established. The burden of proving that a sale of tangible personal property is not a sale at retail is upon the person who makes the sale, unless he takes from the purchaser a certificate to the effect that the property is purchased for resale. (1973 Code §4.16.010)

2. Effect of Certificate: The certificate relieves the seller from the burden of proof only if taken in good faith from a person who is engaged in the business of selling tangible personal property and who holds the permit provided for in this subsection and subsection D of this Section and who, at the time of purchasing the tangible personal property, intends to sell it in the regular course of business or is unable to ascertain at the time of purchase whether the property will be sold or will be used for some other purpose. (1973 Code §4.16.020)

3. Contents and Form of Certificate: The certificate shall:

a. Be signed by and bear the name and address of the purchaser.

b. Indicate the number of the permit issued to the purchaser.

c. Indicate the general character of the tangible personal property sold by the purchaser in the regular course of business.

The certificate shall be substantially in such form as the Tax Commission may prescribe. (1973 Code §4.16.030)

4. Liability of Purchaser Giving Certificate: If a purchaser who gives a certificate makes any use of the property other than retention, demonstration or display while holding it for sale in the regular course of business, the use shall be taxable to the purchaser as of the time the property is first used by him, and the sales price of the property to him shall be deemed the measure of the tax. Only when there is an unsatisfied use tax liability on this basis shall the seller be liable for sales tax with respect to the sale of the property to the purchaser. If the sole use of the property other than retention, demonstration or display in the regular course of business is the rental of the property while holding it for sale, the purchaser may elect to include in his gross receipts the amount of the rental charged rather than the sale price of the property to him. (1973 Code §4.16.040)

5. Commingled Fungible Goods: If a purchaser gives a certificate with respect to the purchase of fungible goods and thereafter commingles these goods with other fungible goods not so purchased but of such similarity that the identity of the constituent goods in the commingled mass cannot be determined, sales from the mass of commingled goods shall be deemed to be sales of the goods so purchased until a quantity of commingled goods equal to the quantity of purchased goods so commingled has been sold. (1973 Code §4.16.060)

6. Improper Use of Certificate: Any person who gives a resale certificate for property which he knows at the time of purchase is not to be resold by him in the regular course of business for the purpose of evading payment to the seller of the amount of the tax applicable to the transaction is guilty of a misdemeanor. (1973 Code §4.16.050)

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