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UNEMPLOYMENT INSURANCE/WITHOLDING INFORMATION
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Employment Security Department: This is Nevada’s unemployment insurance. The business is assigned an experienced rate based on the amount of unemployed claims that have been filed. For a new business, the rate is approximately 3.0% of the first $18,600 of wages for each employee and is paid quarterly.
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Nevada State Employment Security Department
3405 S. Maryland Parkway, 2nd Floor
Las Vegas, NV 89109
Website: www.state.nv.us
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HendersonOffice
19 Water Street
Henderson, NV 89015
Phone: 486-0250
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IRS W-4 FORM
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The law requires everyone hired to fill out a W-4 form so that the employer can withhold the proper amount of income tax from each paycheck. Any change in the employees tax status requires a new W-4 form. A copy should be sent to the IRS if the employee claims more than 14 allowances or claims “exempt” status and makes more than $200 per week.
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U.S. International Service
110 City Parkway
Las Vegas, NV 89106
Website: www.irs.gov
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Phone: 1-(800) 829-1040
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STATE BUSINESS LICENSE TAX (BAT)
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NRS 364A requires all businesses, Nevada corporations, foreign corporations, and partnerships, operating in Nevada to have a State Business License issued by the Department of Taxation. A sole proprietorship with one or more employees is also required to have the license. NRS 364A also imposes a quarterly tax based on the number of employees working in Nevada or entering Nevada to work or conduct a business activity.
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State Department of Taxation
555 E. Washington Ave., Suite 1300
Las Vegas, NV 89101
Website: www.state.nv.us/taxation
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Phone: 483-2300
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FICTITIOUS NAME CERTIFICATE
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This certificate is needed for all businesses that plan to use a name different than their legal or corporate name. It is best to check with the County Clerk’s office either in person or by mail to determine if the fictitious name you want is available. There is a fee for filing this document. Note: The City of Las Vegas does not require a fictitious name certificate for licensing. However, it is advisable to file for one and check whether your chosen company name is already being used.
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Clark County Commission Clerk
500 S. Grand Central Parkway, 6th Floor
Las Vegas, NV 89155
Website: www.co.clark.nv.us
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Phone: 455-3156
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RETAIL SALES PERMIT
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Every new business should check with the taxation department to determine whether they need a permit or an exemption. Also, every business that sells tangible, personal property must apply for a sales tax permit. A deposit or bond may be required.
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Nevada State Department of Taxation
555 E. Washington Ave., Suite 1300
Las Vegas, NV 89101
Website: www.state.nv.us/taxation
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Phone: 486-2300
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EMPLOYER IDENTIFICATION NUMBER (EIN)
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Every partnership or corporation must have an EIN to use as its taxpayer identification number. Sole proprietors must also have an EIN to pay wages to one or more employees, or if they are required to file any excise tax returns.
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U. S. Internal Revenue Service
110 City Parkway
Las Vegas, NV 89106
Website: www.irs.gov
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Phone: 1- (800) 829-1040
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