364.210 - Exclusion of certain gross revenue; recordkeeping; limitation on period covered by audit; procedure for review of audit.
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.
(Added to NRS by 1997, 2601)