Revises provisions relating to business. (BDR 53-852)

EXEMPT
(Reprinted with amendments adopted on April 18, 2025)
FIRST REPRINT A.B. 423

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ASSEMBLY BILL NO. 423–ASSEMBLYMEMBERS COLE, KASAMA;
DELONG, GURR, HAFEN, HANSEN AND HIBBETTS

MARCH 13, 2025
____________

Referred to Committee on Commerce and Labor

SUMMARY—Revises provisions relating to business.
(BDR 53-852)

FISCAL NOTE: Effect on Local Government: May have Fiscal Impact.
Effect on the State: Yes.

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EXPLANATION – Matter in bolded italics is new; matter between brackets [omitted material] is material to be omitted.

AN ACT relating to business; revising provisions relating to
contributions into the Unemployment Compensation
Fund; providing an exemption for certain persons from
paying certain fees for an application and first renewal of
a state business license; establishing requirements relating
to the review and approval of an application to modify a
facility for personal wireless service by certain land use
authorities; and providing other matters properly relating
thereto.
Legislative Counsel’s Digest:
Under the Unemployment Compensation Law: (1) with certain exceptions, 1
employers and employing units that employ one or more persons are required to 2
pay contributions into the Unemployment Compensation Fund at a certain rate of 3
the wages paid by the employer for employment; and (2) persons who have become 4
unemployed and comply with certain requirements are eligible for benefits from the 5
Unemployment Compensation Fund in an amount based on the person’s previous 6
wages for employment. (Chapter 612 of NRS) Existing law authorizes certain 7
employers to elect to reimburse the Unemployment Compensation Fund for 8
benefits paid to their former employees rather than making quarterly contributions 9
to the Unemployment Compensation Fund. (NRS 612.553) Sections 3.3-3.7 of this 10
bill authorize an employer or employing unit that employs only one person who 11
owns the organization, trade or business of the employer or employing unit or 12
employer or employing unit that employs not more than two persons who share a 13
familial relationship within the first degree of consanguinity who own the 14
organization, trade or business of the employer or employing unit to make such an 15
election. 16
Existing law requires a person who applies for a state business license or the 17
renewal of a state business license to pay a fee of $200 or, for certain corporations, 18

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$500. (NRS 76.100, 76.130) Section 6 of this bill exempts certain persons from 19
paying a fee for an initial application for a state business license and the first 20
renewal of t he state business license if the person: (1) does not qualify for certain 21
existing tax abatements and partial tax abatements; or (2) attests that the business 22
will employ a certain number of full -time employees in the county or city of the 23
place of busines s by the eighth calendar quarter after the initial application fee is 24
waived or will make a certain amount of capital investment in the State not later 25
than 2 years after the initial application fee is waived. Upon the second renewal of a 26
state business li cense, section 6 requires the Secretary of State to review the 27
records of the business to verify that the business met such criteria and if the 28
business did not, require the person to pay the fees that were waived. 29
Sections 7 and 8 of this bill provide that the exemption provided in section 6 is 30
an exception to the requirement to pay a fee for an application and renewal of a 31
state business license. 32
Existing law requires a land use authority with jurisdiction over an application 33
to construct a facility f or personal wireless service to establish procedures and 34
standards for the review and approval of such an application. (NRS 707.575) 35
Section 10 of this bill establishes requirements relating to the review of an 36
application to modify a facility for personal wireless service by a land use authority 37
with jurisdiction over the application. 38
Section 11 of this bill applies certain existing definitions relating to facilities 39
for personal wireless service to section 10. Section 12 of this bill requires that a 40
denial of an application to modify a facility for personal wireless service be in 41
writing. 42

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

Section 1. (Deleted by amendment.) 1
Sec. 2. (Deleted by amendment.) 2
Sec. 3. (Deleted by amendment.) 3
Sec. 3.3. NRS 612.553 is hereby amended to read as follows: 4
612.553 1. For the purposes of this section: 5
(a) “Indian tribe” includes any entity described in subsection 10 6
of NRS 612.055. 7
(b) “Nonprofit organization” means any entity described in 8
subsection 1 of NRS 612.121. 9
(c) “Political subdivision” means any entity described in 10
subsection 9 of NRS 612.055. 11
2. Any nonprofit organization, political subdivision , employer 12
who has in its employ only one person who is the owner or sole 13
shareholder of the organization, trade or business, employer who 14
has in its employ no t more than two persons who share a familial 15
relationship within the fi rst degree of consanguinity who are 16
collectively the owners or sole shareholders of the organization, 17
trade or business or Indian tribe which is subject to this chapter: 18
(a) Shall pay contributions to the Unemployment Compensation 19
Fund in the manner provided in NRS 612.535 to 612.550, inclusive, 20
unless it elects, in accordance with this section, to pay into the 21

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Unemployment Compensation Fund, in lieu of contributions, as 1
reimbursement an amount equivalent to the amount of regular 2
unemployment compensation benefits and one -half of the extended 3
benefits paid to claimants that is attributable to wages paid, except 4
that after December 31, 1978, a political subdivision, and after 5
December 21, 2000, an Indian tribe, shall reimburse an amount 6
equal to the regular unemployment compensation benefits and all of 7
the extended benefits. An Indian tribe may elect to become liable for 8
payments by way of reimbursement in lieu of contributions for the 9
tribe as a whole, or for any political subdivision, subsidiary, wholly 10
owned business, or any combination thereof. The amount of benefits 11
payable by each employer who elects to make payments by way of 12
reimbursement in lieu of contributions must be an amount which 13
bears the same ratio to the total benefits paid to a person as the total 14
base-period wages paid to that person by the employer bear to the 15
total base -period wages paid to that person by all of the person’s 16
base-period employers. Two or more employers who have become 17
liable for payments by way of reimbursement in lieu of 18
contributions may file a joint application, in accordance with 19
regulations of the Administrator, for the establishment of a group 20
account for the purpose of sharing the cost of benefits paid that are 21
attributable to service in the employ of such employers. 22
(b) May elect to become liable for payments by way of 23
reimbursement in lieu of contributions for a period of not less than 4 24
consecutive calendar quarters beginning with the first day of the 25
calendar quarter on which it became subject to this chapter by filing 26
a written notice with the Administrator not later than 30 days 27
immediately following the date of the determination that it is subject 28
to this chapter. The organization remains liable for payments by way 29
of reimbursement in lieu of contributions unti l it files with the 30
Administrator a written notice terminating its election not later than 31
30 days before the beginning of the taxable year for which the 32
termination is first effective. 33
3. Any nonprofit organization, political subdivision , employer 34
who has in its employ only one person who is the owner or sole 35
shareholder of the organization, trade or business, employer who 36
has in its employ no t more than two persons who share a familial 37
relationship within the first degree of consanguinity who are 38
collectively the owners or sole shareholders of the organization, 39
trade or business or Indian tribe which is paying contributions as 40
provided in NRS 612.535 to 612.550, inclusive, may change to a 41
reimbursement-in-lieu-of-contributions basis by filing with the 42
Administrator not later than 30 days before the beginning of any 43
taxable year a written notice of its election to become liable for 44
payments by way of reimbursements in lieu of contributions. The 45

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election is not terminable by the organization for that and t he next 1
taxable year. 2
4. The Administrator may for a good cause extend the period in 3
which a notice of election or a notice of termination must be filed 4
and may permit an election to be retroactive, but not any earlier than 5
with respect to benefits paid after December 31, 1970, for a 6
nonprofit organization, December 31, 1976, for a political entity, or 7
December 21, 2000, for an Indian tribe. 8
5. The Administrator shall notify each nonprofit organization, 9
political subdivision , employer who has in its em ploy only one 10
person who is the owner or sole shareholder of the organization, 11
trade or business, employer who has in its employ no t more than 12
two persons who share a familial relationship within the first 13
degree of consanguinity who are collectively the o wners or sole 14
shareholders of the organization, trade or business and Indian tribe 15
of any determination which the Administrator may make of its 16
status as an employer and of the effective date of any election which 17
it makes and of any termination of such el ection. The 18
Administrator’s determination is subject to reconsideration, petitions 19
for hearing and judicial review in accordance with the provisions of 20
this chapter. 21
6. The amount of reimbursement in lieu of contributions due 22
from each employing unit whi ch elects to make reimbursement in 23
lieu of contributions must be determined by the Administrator as 24
soon as practicable after the end of each calendar quarter or at the 25
end of any other period as determined by the Administrator. The 26
Administrator shall bil l each employing unit which makes 27
reimbursement in lieu of contributions for an amount determined 28
pursuant to paragraph (a) of subsection 2. Amounts due under this 29
subsection must be paid not later than 30 days after a bill is mailed 30
to the last known addr ess of the employing unit or electronically 31
transmitted to the employing unit. If payment is not made on or 32
before the date due and payable, the whole or any part thereafter 33
remaining unpaid bears interest at the rate of one -half percent per 34
month or fraction thereof, from and after the due date until payment 35
is received by the Administrator. The amount of payments due, but 36
not paid, may be collected by the Administrator, together with 37
interest and penalties, if any, in the same manner and subject to the 38
same conditions as contributions due from other employers. The 39
amount due specified in any bill from the Administrator is 40
conclusive and binding on the employing unit, unless not later than 41
15 days after the bill was mailed to its last known address or 42
electronically transmitted to it, the employing unit files an 43
application for redetermination. A redetermination made under this 44
subsection is subject to petition for hearing and judicial review in 45

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accordance with the provisions of this chapter. Payments made b y 1
any nonprofit organization, political subdivision , employer who has 2
in its employ only one person who is the owner or sole shareholder 3
of the organization, trade or business, employer who has in its 4
employ no t more than two persons who share a familial 5
relationship within the first degree of consanguinity who are 6
collectively the owners or sole shareholders of the organization, 7
trade or business or Indian tribe under the provisions of this section 8
must not be deducted, in whole or in part, from the wages of any 9
person employed by that organization. 10
7. The Administrator shall: 11
(a) Suspend the election of an Indian tribe to become liable for 12
payments by way of reimbursement in lieu of contributions if the 13
tribe fails to make payment, together with interest and penalties, if 14
any, within 90 days after the tribe receives a bill from the 15
Administrator. 16
(b) Require an Indian tribe whose election to become liable for 17
payments by way of reimbursement in lieu of contributions is 18
suspended pursuant to paragraph (a) to pay contributions as set forth 19
in NRS 612.535 to 612.550, inclusive, for the following taxable year 20
unless the Administrator receives its payment in full before the 21
Administrator computes the contribution rates for that year. 22
(c) Reinstate the election of an Indian tribe to become liable for 23
payments by way of reimbursement in lieu of contributions that is 24
suspended pursuant to paragraph (a) if the tribe: 25
(1) Has paid all contributions pursuant to NRS 612.535 to 26
612.550, inclusive, including interest and penalties, for not less than 27
1 year; and 28
(2) Has no unpaid balance owing to the Administrator for 29
any contribution, payment in lieu of contributions, penalty or 30
interest. 31
8. Benefits are payable on the basis of employment to which 32
this sec tion applies, in the same amount, on the same terms and 33
subject to the same conditions as benefits payable on the basis of 34
other employment subject to this chapter. 35
9. In determining contribution rates assigned to employers 36
under this chapter, the payrol ls of employing units liable for 37
payments in lieu of contributions must not be included in computing 38
the contribution rates to be assigned to employers under this chapter. 39
The reimbursement in lieu of contributions paid by or due from such 40
employing units must be included in the total assets of the fund in 41
the same manner as contributions paid by other employers. 42
10. The provisions of NRS 612.550 do not apply to employers 43
who elect reimbursement in lieu of contributions. 44

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11. Except as inconsistent with the provisions of this section, 1
the provisions of this chapter and regulations of the Administrator 2
apply to any matter arising pursuant to this section. 3
Sec. 3.5. NRS 612.6132 is hereby amended to read as follows: 4
612.6132 1. Notwithstanding any other provision of this 5
chapter, all employers required to pay contributions under NRS 6
612.535 are required to pay the special bond contributions provided 7
in this section. The provisions of this section do not apply to any 8
nonprofit organization, political subdivision , employer who has in 9
its employ only one person who is the owner or sole shareholder of 10
the organization, trade or business, employer who has in its 11
employ not more than two persons who share a familial 12
relationship within the first degree of consanguinity who are 13
collectively the owners or sole shareholders of the organization, 14
trade or business or Indian tribe which makes reimbursements in 15
lieu of contributions pursuant to NRS 612.553. The Administrator 16
shall est ablish an assessment payable by each employer to the 17
Administrator for the special bond contributions at such rate or rates 18
as the Administrator may prescribe. 19
2. All special bond contributions collected under this section 20
must remain separate from any other contributions paid pursuant to 21
this chapter. 22
3. The amount of the special bond contributions must be 23
calculated and assessed annually, or more frequently as provided in 24
subsection 4, by the Administrator as the amount necessary for the 25
following purposes: 26
(a) To pay the bond obligations and bond administrative 27
expenses that are due in that year or any other year; 28
(b) To replenish amounts that have been drawn from bond 29
reserves under any instrument or agreement related to the bonds; 30
(c) To fund or replenish additional reserves in an amount 31
required under any instrument or agreement related to the bonds to 32
maintain a debt service coverage ratio at least at the level required 33
by the trust indenture and instruments in connection with the bonds, 34
or in an amount that may be necessary to maintain any ratings on the 35
bonds at a level determined by the State Treasurer, in his or her sole 36
discretion; and 37
(d) To fund optional redemption, mandatory redemption, 38
purchase, refunding or defeasance of outstanding bonds that will 39
occur in that year. 40
4. Whenever the Administrator determines that the cash 41
balance and current estimated receipts of the Unemployment 42
Compensation Bond Fund will be insufficient at any time to meet 43
the covenants and conditions of the tru st indenture and other 44
instruments in connection with the bonds, the Administrator shall 45

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assess supplemental special bond contributions in an amount 1
sufficient to increase the balance of the Unemployment 2
Compensation Bond Fund to the amount required to mee t such 3
covenants and conditions. 4
5. Special bond contributions are due and payable by each 5
employer in accordance with such regulations as the Administrator 6
may prescribe. 7
6. Except as otherwise provided in NRS 612.6102 to 612.6134, 8
inclusive, all prov isions of this chapter applicable to the collection 9
or refund of any contributions due under this chapter, including, 10
without limitation, the enforcement and remedial provisions of NRS 11
612.625, 612.630, 612.635 and 612.660 to 612.695, inclusive, are 12
applicable to the collection or refund of amounts due pursuant to 13
this section and amounts directed pursuant to this section for deposit 14
into the Unemployment Compensation Bond Fund. In accordance 15
with NRS 612.680, special bond contributions, including penalties 16
and interest thereon, due and unpaid from any employer constitute a 17
lien upon all of the assets of the employer. The lien is to be prior to 18
and paid in preference to all other liens or claims except prior 19
recorded liens and prior taxes. 20
7. The provisions of this section are operative only when any 21
bonds remain outstanding. During any period that no bonds are 22
outstanding, the Administrator shall cease charging additional 23
special bond contributions and shall notify all employers paying 24
special bond contrib utions that contributions are no longer being 25
assessed. The Administrator may continue to collect any special 26
bond contributions previously assessed and not paid. Any money 27
remaining in the Unemployment Compensation Bond Fund when no 28
bonds remain outstandi ng must be deposited into this State’s 29
account in the Unemployment Trust Fund of the United States 30
Treasury. 31
Sec. 3.7. NRS 612.6175 is hereby amended to read as follows: 32
612.6175 1. There is hereby created the Interest Repayment 33
Fund as a special revenue fund. 34
2. The Fund consists of all money received pursuant to this 35
section, and must only be used for the payment of interest accruing 36
and payable on advances received pursuant to NRS 612.290 in 37
accordance with the conditions specified in Title XII of the Social 38
Security Act, 42 U.S.C. §§ 1321 et seq., as amended. 39
3. The Administrator shall establish an assessment that will be 40
calculated by dividing the interest accruing and payable on advances 41
received pursuant to NRS 612.290 by 95 percent of the total taxable 42
wages paid by all employers in this State during the immediately 43
preceding calendar year. 44

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4. Except as otherwise provided in subsection 7, each employer 1
subject to the provisions of this chapter shall pay a proportionate 2
share of the assessment established by the Administrator pursuant to 3
subsection 3. An employer’s proportionate share of the assessment 4
will be calculated by multiplying the employer’s total taxable wages 5
paid during the immediately preceding calendar year by the amount 6
of the assessment. The Administrator shall notify each employer of 7
his or her proportionate share of the assessment on or before June 30 8
of each year, and may collect interest on any such amount that 9
remains unpaid on July 31 o f each year in accordance with the 10
provisions of NRS 612.620. Any money collected from an employer 11
pursuant to this subsection must be deposited into the Interest 12
Repayment Fund. The Administrator shall establish procedures 13
necessary to collect payments pursuant to this subsection. 14
5. An employer’s proportionate share of the assessment must 15
not be charged against the experience rating record of the employer. 16
6. The provisions of law applicable to the collection of 17
unemployment contributions also apply t o the collection of 18
payments pursuant to this section. 19
7. The provisions of this section do not apply to any nonprofit 20
organization, political subdivision , employer who has in its employ 21
only one person who is the owner or sole shareholder of the 22
organization, trade or business, employer who has in its employ 23
not more than two persons who share a familial relationship 24
within the first degree of consanguinity who are collectively the 25
owners or sole shareholders of the organization, trade or business 26
or Indian tribe which makes reimbursements in lieu of contributions 27
pursuant to NRS 612.553. 28
8. The provisions of this section are operative only so long as 29
the Interest Repayment Fund continues to exist and the 30
Administrator continues to accept and deposit p ayments received 31
from employers pursuant to this section into the Interest Repayment 32
Fund. If the Administrator determines that the assessment is no 33
longer necessary, the Administrator shall notify all employers 34
paying a proportionate share of the assessme nt and shall not accept 35
any further payments. If and when the Interest Repayment Fund 36
ceases to exist, any money remaining in the Interest Repayment 37
Fund, after the payment of all interest accruing and payable on 38
advances received pursuant to NRS 612.290 a nd a determination by 39
the Administrator that no further payments are anticipated, must be 40
deposited into the Unemployment Compensation Fund. 41
Sec. 4. (Deleted by amendment.) 42
Sec. 5. (Deleted by amendment.) 43

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Sec. 6. Chapter 76 of NRS is hereby amended by adding 1
thereto a new section to read as follows: 2
1. A person is eligible for an exemption from the requirement 3
to pay the fee for an application for a business license required 4
pursuant to NRS 76.100 and the fee for the first renewal of a state 5
business license required pursuant to NRS 76.130 if the person: 6
(a) Does not qualify for an abatement of taxes pursuant to 7
NRS 360.950 or a partial abatement of taxes pu rsuant to NRS 8
360.750, 360.752, 360.753, 360.754 or 360.890; or 9
(b) If the place of business of the person is in: 10
(1) A county whose population is 100,000 or more or a city 11
whose population is 60,000 or more, the person attests that: 12
(I) By the eigh th calendar quarter after the initial 13
application fee is waived, the business will have at least five full -14
time employees on its payroll in that county or city, as applicable; 15
or 16
(II) Not later than 2 years after the initial application 17
fee is waived, t he business will make a capital investment of at 18
least $50,000 in this State; or 19
(2) A county whose population is less than 100,000 or a city 20
whose population is less than 60,000, the person attests that: 21
(I) By the eighth calendar quarter after the initial 22
application fee is waived, the business will have at least three full -23
time employees on its payroll in that county or city, as applicable; 24
or 25
(II) Not later than 2 years after the initial application 26
fee is waived, the business will make a capit al investment of at 27
least $5,000 in this State. 28
2. Upon the second renewal of a state business license, the 29
Secretary of State shall review the records of any holder of a state 30
business license who attested a business would meet the criteria set 31
forth in subsection 1 and received a fee waiver pursuant to this 32
section to determine whether the business fulfilled such criteria. If 33
the business failed to meet such criteria, the person shall pay any 34
fees which were exempted pursuant to subsection 1. 35
Sec. 7. NRS 76.100 is hereby amended to read as follows: 36
76.100 1. A person shall not conduct a business in this State 37
unless and until the person obtains a state business license issued by 38
the Secretary of State. If the person is: 39
(a) An entity required to file an initial or annual list with the 40
Secretary of State pursuant to this title, the person must obtain the 41
state business license at the time of filing the initial or annual list. 42
(b) Not an entity required to file an init ial or annual list with the 43
Secretary of State pursuant to this title, the person must obtain the 44
state business license before conducting a business in this State. 45

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2. An application for a state business license must: 1
(a) Be made upon a form prescribed by the Secretary of State; 2
(b) Set forth the name under which the applicant transacts or 3
intends to transact business, or if the applicant is an entity organized 4
pursuant to this title and on file with the Secretary of State, the exact 5
name on file with t he Secretary of State, the business identification 6
number as assigned by the Secretary of State pursuant to NRS 7
225.082, and the location in this State of the place or places of 8
business; 9
(c) [Be] Except as otherwise provided in section 6 of this act, 10
be accompanied by a fee in the amount of $200, except that if the 11
applicant is a corporation organized pursuant to chapter 78, 78A or 12
78B of NRS, or a foreign corporation required to file an initial or 13
annual list with the Secretary of State pursuant to chapt er 80 of 14
NRS, the application must be accompanied by a fee of $500; and 15
(d) Include any other information that the Secretary of State 16
deems necessary. 17
 If the applicant is an entity organized pursuant to this title and on 18
file with the Secretary of State and the applicant has no location in 19
this State of its place of business, the address of its registered agent 20
shall be deemed to be the location in this State of its place of 21
business. 22
3. The application must be signed pursuant to NRS 239.330 by: 23
(a) The owner of a business that is owned by a natural person. 24
(b) A member or partner of an association or partnership. 25
(c) A general partner of a limited partnership. 26
(d) A managing partner of a limited-liability partnership. 27
(e) A manager or managing mem ber of a limited -liability 28
company. 29
(f) An officer of a corporation or some other person specifically 30
authorized by the corporation to sign the application. 31
4. If the application for a state business license is defective in 32
any respect or the fee requir ed by this section is not paid, the 33
Secretary of State may return the application for correction or 34
payment. 35
5. A state business license issued pursuant to this section must 36
contain the business identification number assigned by the Secretary 37
of State pursuant to NRS 225.082. 38
6. The state business license required to be obtained pursuant 39
to this section is in addition to any license to conduct business that 40
must be obtained from the local jurisdiction in which the business is 41
being conducted. 42
7. For the purposes of this chapter, a person: 43
(a) Shall be deemed to conduct a business in this State if a 44
business for which the person is responsible: 45

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(1) Is organized pursuant to this title, other than a business 1
organized pursuant to: 2
(I) Chapter 82 or 84 of NRS; or 3
(II) Chapter 81 of NRS if the business is a nonprofit unit -4
owners’ association or a nonprofit religious, charitable, fraternal or 5
other organization that qualifies as a tax -exempt organization 6
pursuant to 26 U.S.C. § 501(c); 7
(2) Has an office or other base of operations in this State; 8
(3) Except as otherwise provided in NRS 76.103, has a 9
registered agent in this State; or 10
(4) Pays wages or other remuneration to a natural person 11
who performs in this State any of the duties for which he or she is 12
paid. 13
(b) Shall be deemed not to conduct a business in this State if: 14
(1) The business for which the person is responsible: 15
(I) Is not organized pursuant to this title; 16
(II) Does not have an office or base of operations in this 17
State; 18
(III) Does not have a registered agent in this State; and 19
(IV) Does not pay wages or other remuneration to a 20
natural person who performs in this State any of the duties for which 21
he or she is paid, other than wages or other remuneration paid to a 22
natural person for performing duties in connection with an activity 23
described in subparagraph (2); 24
(2) The business for which the person is responsible is 25
conducting activity in this State solely to provide vehicles or 26
equipment on a short -term basis in resp onse to a wildland fire, a 27
flood, an earthquake or another emergency; or 28
(3) The Secretary of State determines that the person is not 29
conducting a business in this State. 30
8. As used in this section, “registered agent” has the meaning 31
ascribed to it in NRS 77.230. 32
Sec. 8. NRS 76.130 is hereby amended to read as follows: 33
76.130 1. Except as otherwise provided in subsection 2 [,] 34
and section 6 of this act, a person who applies for renewal of a state 35
business license shall submit a fee in the amount of $200 to the 36
Secretary of State: 37
(a) If the person is an entity required to file an annual list with 38
the Secretary of State pursuant to this title, at the time the person 39
submits the annual list to the Secretary of State , unless the person 40
submits a certificate or other form evidencing the dissolution of the 41
entity; or 42
(b) If the person is not an entity required to file an annual list 43
with the Secretary of State pursuant to this title, on the last day of 44
the month in whi ch the anniversary date of issuance of the state 45

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business license occurs in each year, unless the person submits a 1
written statement to the Secretary of State, at least 10 days before 2
that date, indicating that the person will not be conducting a 3
business in this State after that date. 4
2. [If] Except as otherwise provided in section 6 of this act, if 5
the person applying for the renewal of a state business license 6
pursuant to subsection 1 is a corporation organized pursuant to 7
chapter 78, 78A or 78B of NRS , or a foreign corporation required 8
to file an initial or annual list with the Secretary of State pursuant to 9
chapter 80 of NRS, the fee for the renewal of a state business license 10
is $500. 11
3. The Secretary of State shall, 90 days before the last day f or 12
filing an application for renewal of the state business license of a 13
person who holds a state business license, provide to the person a 14
notice of the state business license fee due pursuant to this section 15
and a reminder to file the application for rene wal required pursuant 16
to this section. Failure of any person to receive a notice does not 17
excuse the person from the penalty imposed by law. 18
4. If a person fails to submit the annual state business license 19
fee required pursuant to this section in a timel y manner and the 20
person is: 21
(a) An entity required to file an annual list with the Secretary of 22
State pursuant to this title, the person: 23
(1) Shall pay a penalty of $100 in addition to the annual state 24
business license fee; 25
(2) Shall be deemed to have not complied with the 26
requirement to file an annual list with the Secretary of State; and 27
(3) Is subject to all applicable provisions relating to the 28
failure to file an annual list, including, without limitation, the 29
provisions governing default and revocation of its charter or right to 30
transact business in this State, except that the person is required to 31
pay the penalty set forth in subparagraph (1). 32
(b) Not an entity required to file an annual list with the Secretary 33
of State, the person shall pay a penalty in the amount of $100 in 34
addition to the annual state business license fee. The Secretary of 35
State shall provide to the person a written notice that: 36
(1) Must include a statement indicating the amount of the 37
fees and penalties required pursuant t o this section and the costs 38
remaining unpaid. 39
(2) May be provided electronically, if the person has 40
requested to receive communications by electronic transmission, by 41
electronic mail or other electronic communication. 42
5. A person who continues to do business in this State without 43
renewing the person’s state business license before its renewal date 44
is subject to the fees and penalties provided for in this section unless 45

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the person files a certificate of cancellation of the person’s state 1
business license with the Secretary of State. 2
6. The Secretary of State shall waive the annual state business 3
license fee and any related penalty imposed on a natural person or 4
partnership if the natural person or partnership provides evi dence 5
satisfactory to the Secretary of State that the natural person or 6
partnership conducted no business in this State during the period for 7
which the fees and penalties would be waived. 8
Sec. 9. (Deleted by amendment.) 9
Sec. 10. Chapter 707 of NRS is hereby amended by adding 10
thereto a new section to read as follows: 11
Except as otherwise provided in federal law , notwithstanding 12
any specific statute or ordinance to the contrary, a land use 13
authority with jurisdiction over an application to modify a facility 14
for personal wireless service shall review an application to modify 15
the facility in accordance with the requirements of 47 U.S.C. § 16
332, as amended , 47 U.S.C. § 1455 (a) and any applicable rules, 17
interpretations and requirements imposed by the Federal 18
Communications Commission a nd the Federal Aviation 19
Administration. 20
Sec. 11. NRS 707.550 is hereby amended to read as follows: 21
707.550 As used in NRS 707.550 to 707.585, inclusive, and 22
section 10 of this act, unless the context otherwise requires, the 23
words and terms defined in NRS 707.555 to 707.570, inclusive, 24
have the meanings ascribed to them in those sections. 25
Sec. 12. NRS 707.585 is hereby amended to read as follows: 26
707.585 1. A land use authority that denies the approval of an 27
application to construct or modify a facility for personal wireless 28
service shall issue a written decision. The decision must: 29
(a) Set forth with specificity each ground on which the authority 30
denied the approval of the application; and 31
(b) Describe the documents relied upon by the land use authority 32
in making its decision. 33
2. A person who brings an action against a land use authority 34
pursuant to NRS 278.0233 shall file a copy of the decision and 35
record with the court. 36
Sec. 13. 1. This section and sections 1, 2, 3 and 4 to 12, 37
inclusive, of this act become effective on October 1, 2025. 38
2. Sections 3.3, 3.5 and 3.7 of this act become effective on 39
January 1, 2026. 40

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