AB274 - Requires the waiver of certain fees for certain businesses related to veterans. (BDR 7-728)

EXEMPT (Reprinted with amendments adopted on April 17, 2025) FIRST REPRINT A.B. 274 - *AB274_R1* ASSEMBLY BILL NO. 274–ASSEMBLYMEMBERS O’NEILL, GRAY, GURR, D’SILVA, EDGEWORTH; COLE, DICKMAN, HARDY, HIBBETTS, KASAMA, KOENIG AND YUREK FEBRUARY 24, 2025 ____________ Referred to Committee on Government Affairs SUMMARY—Requires the waiver of certain fees for certain businesses related to veterans. (BDR 7-728) FISCAL NOTE: Effect on Local Government: No. Effect on the State: Yes. ~ EXPLANATION – Matter in bolded italics is new; matter between brackets [omitted material] is material to be omitted. AN ACT relating to state business licenses; requiring the Secretary of State to waive the fees charged for the issuance and renewal of a state business license for certain businesses related to veterans; and providing other matters properly relating thereto. Legislative Counsel’s Digest: Existing law requires certain businesses to obtain a state business license from 1 the Secretary of State and to pay an annual fee for the renewal of the license. The 2 fee for the issuance and renewal of a state business license is $500 for certain 3 corporations and $200 for certain other businesses. (NRS 76.100, 76.130) Sections 4 1.7 and 1.9 of this bill require the Secretary of State to waive the fee for the 5 issuance of a state business license and, during the first 3 years of the existence of a 6 business, the fee for the renewal of the license if the state business license is issued 7 on or after July 1, 2025, and: (1) the applicant is an eligible veteran; (2) the 8 applicant is a gold star family member; or (3) at least 51 percent of the business is 9 owned by one or more eligible veterans or gold star family members. Section 1.7 10 prohibits the Secretary of State from waiving the fee for the issuance of a state 11 business license if the applicant has already received a waiver for another 12 qualifying business. 13 Sections 1.1 and 1.3 of this bill define the terms “eligible veteran” and “gold 14 star family member,” respectively. Section 1.5 of this bill makes a conforming 15 change to apply the definitions to the provisions of sections 1.7 and 1.9. 16 – 2 – - *AB274_R1* THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS: Section 1. Chapter 76 of NRS is hereby amended by adding 1 thereto the provisions set forth as sections 1.1 and 1.3 of this act. 2 Sec. 1.1. “Eligible veteran” means a resident of this State 3 who retired from the Armed Forces of the United States after 20 or 4 more years of creditable service or because of a physical disability 5 as described in 10 U.S.C. § 1201. 6 Sec. 1.3. “Gold star family member” means a resident of this 7 State who is the spouse or a natural or adoptive child or parent of 8 a member of the Armed Forces of the United States as described in 9 10 U.S.C. § 1126(a). 10 Sec. 1.5. NRS 76.010 is hereby amended to read as follows: 11 76.010 As used in this chapter, unless the context otherwise 12 requires, the words and terms defined in NRS 76.020 to 76.040, 13 inclusive, and sections 1.1 and 1.3 of this act have the meanings 14 ascribed to them in those sections. 15 Sec. 1.7. NRS 76.100 is hereby amended to read as follows: 16 76.100 1. A person shall not conduct a business in this State 17 unless and until the person obtains a state business license issued by 18 the Secretary of State. If the person is: 19 (a) An entity required to file an initial or annual list with the 20 Secretary of State pursuant to this title, the person must obtain the 21 state business license at the time of filing the initial or annual list. 22 (b) Not an entity required to file an initial or annual list with the 23 Secretary of State pursuant to this title, the person must obtain the 24 state business license before conducting a business in this State. 25 2. An application for a state business license must: 26 (a) Be made upon a form prescribed by the Secretary of State; 27 (b) Set forth the name under which the applicant transacts or 28 intends to transact business, or if the applicant is an entity organized 29 pursuant to this title and on file with the Secretary of State, the exact 30 name on file with the Secretary of State, the business identification 31 number as assigned by the Secretary of State pursuant to NRS 32 225.082, and the location in this State of the place or places of 33 business; 34 (c) [Be] Except as otherwise provided in subsection 8, be 35 accompanied by a fee in the amount of $200 [, except that] or, if the 36 applicant is a corporation organized pursuant to chapter 78, 78A or 37 78B of NRS, or a foreign corporation required to file an initial or 38 annual list with the Secretary of State pursuant to chapter 80 of 39 NRS, [the application must be accompanied by] a fee of $500; and 40 (d) Include any other information that the Secretary of State 41 deems necessary. 42 – 3 – - *AB274_R1*  If the applicant is an entity organized pursuant to this title and on 1 file with the Secretary of State and the applicant has no location in 2 this State of its place of business, the address of its registered agent 3 shall be deemed to be the location in this State of its place of 4 business. 5 3. The application must be signed pursuant to NRS 239.330 by: 6 (a) The owner of a business that is owned by a natural person. 7 (b) A member or partner of an association or partnership. 8 (c) A general partner of a limited partnership. 9 (d) A managing partner of a limited-liability partnership. 10 (e) A manager or managing member of a limited-liability 11 company. 12 (f) An officer of a corporation or some other person specifically 13 authorized by the corporation to sign the application. 14 4. If the application for a state business license is defective in 15 any respect or the fee required by this section is not paid, the 16 Secretary of State may return the application for correction or 17 payment. 18 5. A state business license issued pursuant to this section must 19 contain the business identification number assigned by the Secretary 20 of State pursuant to NRS 225.082. 21 6. The state business license required to be obtained pursuant 22 to this section is in addition to any license to conduct business that 23 must be obtained from the local jurisdiction in which the business is 24 being conducted. 25 7. For the purposes of this chapter, a person: 26 (a) Shall be deemed to conduct a business in this State if a 27 business for which the person is responsible: 28 (1) Is organized pursuant to this title, other than a business 29 organized pursuant to: 30 (I) Chapter 82 or 84 of NRS; or 31 (II) Chapter 81 of NRS if the business is a nonprofit unit- 32 owners’ association or a nonprofit religious, charitable, fraternal or 33 other organization that qualifies as a tax-exempt organization 34 pursuant to 26 U.S.C. § 501(c); 35 (2) Has an office or other base of operations in this State; 36 (3) Except as otherwise provided in NRS 76.103, has a 37 registered agent in this State; or 38 (4) Pays wages or other remuneration to a natural person 39 who performs in this State any of the duties for which he or she is 40 paid. 41 (b) Shall be deemed not to conduct a business in this State if: 42 (1) The business for which the person is responsible: 43 (I) Is not organized pursuant to this title; 44 – 4 – - *AB274_R1* (II) Does not have an office or base of operations in this 1 State; 2 (III) Does not have a registered agent in this State; and 3 (IV) Does not pay wages or other remuneration to a 4 natural person who performs in this State any of the duties for which 5 he or she is paid, other than wages or other remuneration paid to a 6 natural person for performing duties in connection with an activity 7 described in subparagraph (2); 8 (2) The business for which the person is responsible is 9 conducting activity in this State solely to provide vehicles or 10 equipment on a short-term basis in response to a wildland fire, a 11 flood, an earthquake or another emergency; or 12 (3) The Secretary of State determines that the person is not 13 conducting a business in this State. 14 8. Except as otherwise provided in subsection 9, the Secretary 15 of State shall waive the fee required by this section if the applicant 16 is: 17 (a) A natural person who is an eligible veteran; 18 (b) A natural person who is a gold star family member; or 19 (c) An entity organized pursuant to this title in which at least 20 51 percent of the ownership interest in the entity is held by one or 21 more eligible veterans or gold star family members. 22 9. The Secretary of State shall not waive the fee required by 23 this section if an applicant has received a waiver pursuant to 24 subsection 8 for another qualifying business. 25 10. As used in this section, “registered agent” has the meaning 26 ascribed to it in NRS 77.230. 27 Sec. 1.9. NRS 76.130 is hereby amended to read as follows: 28 76.130 1. Except as otherwise provided in [subsection] 29 subsections 2 [,] and 6, a person who applies for renewal of a state 30 business license shall submit a fee in the amount of $200 to the 31 Secretary of State: 32 (a) If the person is an entity required to file an annual list with 33 the Secretary of State pursuant to this title, at the time the person 34 submits the annual list to the Secretary of State, unless the person 35 submits a certificate or other form evidencing the dissolution of the 36 entity; or 37 (b) If the person is not an entity required to file an annual list 38 with the Secretary of State pursuant to this title, on the last day of 39 the month in which the anniversary date of issuance of the state 40 business license occurs in each year, unless the person submits a 41 written statement to the Secretary of State, at least 10 days before 42 that date, indicating that the person will not be conducting a 43 business in this State after that date. 44 – 5 – - *AB274_R1* 2. If the person applying for the renewal of a state business 1 license pursuant to subsection 1 is a corporation organized pursuant 2 to chapter 78, 78A or 78B of NRS, or a foreign corporation required 3 to file an initial or annual list with the Secretary of State pursuant to 4 chapter 80 of NRS, the fee for the renewal of a state business license 5 is $500. 6 3. The Secretary of State shall, 90 days before the last day for 7 filing an application for renewal of the state business license of a 8 person who holds a state business license, provide to the person a 9 notice of the state business license fee due pursuant to this section 10 and a reminder to file the application for renewal required pursuant 11 to this section. Failure of any person to receive a notice does not 12 excuse the person from the penalty imposed by law. 13 4. If a person fails to submit the annual state business license 14 fee required pursuant to this section in a timely manner and the 15 person is: 16 (a) An entity required to file an annual list with the Secretary of 17 State pursuant to this title, the person: 18 (1) Shall pay a penalty of $100 in addition to the annual state 19 business license fee; 20 (2) Shall be deemed to have not complied with the 21 requirement to file an annual list with the Secretary of State; and 22 (3) Is subject to all applicable provisions relating to the 23 failure to file an annual list, including, without limitation, the 24 provisions governing default and revocation of its charter or right to 25 transact business in this State, except that the person is required to 26 pay the penalty set forth in subparagraph (1). 27 (b) Not an entity required to file an annual list with the Secretary 28 of State, the person shall pay a penalty in the amount of $100 in 29 addition to the annual state business license fee. The Secretary of 30 State shall provide to the person a written notice that: 31 (1) Must include a statement indicating the amount of the 32 fees and penalties required pursuant to this section and the costs 33 remaining unpaid. 34 (2) May be provided electronically, if the person has 35 requested to receive communications by electronic transmission, by 36 electronic mail or other electronic communication. 37 5. A person who continues to do business in this State without 38 renewing the person’s state business license before its renewal date 39 is subject to the fees and penalties provided for in this section unless 40 the person files a certificate of cancellation of the person’s state 41 business license with the Secretary of State. 42 6. The Secretary of State shall [waive] : 43 (a) Waive the annual state business license fee and any related 44 penalty imposed on a natural person or partnership if the natural 45 – 6 – - *AB274_R1* person or partnership provides evidence satisfactory to the Secretary 1 of State that the natural person or partnership conducted no business 2 in this State during the period for which the fees and penalties 3 would be waived. 4 (b) For the 3 years following the issuance of a state business 5 license on or after July 1, 2025, waive the annual state business 6 license fee if the applicant for renewal of the state business license 7 is: 8 (1) A natural person who is an eligible veteran; 9 (2) A natural person who is a gold star family member; or 10 (3) An entity organized pursuant to this title in which at 11 least 51 percent of the ownership interest in the entity is held by 12 one or more eligible veterans or gold star family members. 13 Sec. 2. This act becomes effective on July 1, 2025. 14 H