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LAS VEGAS...
       Relocation Guide
        MISCELLANEOUS INFORMATION






         LAS VEGAS TAXES


         Business Tax
         There is a fi ve-year phase-in (20 percent each year) for new and
         existing businesses that qualify under statute and the regulations
         established by the Nevada Commission on Economic Development.
         Contact the Commission on Economic Development for requirements.
         Automobile Registration Fees
         Passenger cars, motorcycles, travel trailers, low speed and electric
         vehicles and trucks with a gross weight of 6,000 pounds or less pay
         $33 per year. Rates on trucks vary from a low of $33 for a truck with
         a gross weight of 6,000 pounds or less to a maximum of $1,360 for
         a truck with a gross weight of 80,000 pounds.

         Clark County Tax Rates
         In Clark County there are currently 92 tax districts. The rates for
         these districts are based on the amount of monies budgeted for the
         necessary  maintenance  and  improvements  of their  facilities  and
         services. The tax monies collected for the districts pay for schools,
         police and fi re protection, along with other services that taxpayers
         demand and desire from their local government. These tax rates vary
         depending on the type of services provided to an area. To fi nd your
         tax rate visit www.co.clark.nv.us/ASSESSOR/Assessor.htm  business tax. Eligible employees cannot earn more than 150 percent
                                                                 of the federal poverty level.
         Government Services Tax
         This tax is in lieu of personal property tax. The valuation of the vehicle   Real Property
         is determined at 35 percent of the manufacturer’s suggested retail   (Land, buildings and improvements not normally removable) The
         price, without accessories. Vehicle value is depreciated to 85 percent   taxable value for land is full cash value. The value for improvements
         after the fi rst year and graduated down to 5 percent after 9 years.   is replacement costs less depreciation at 1.5 percent per year up to
         Buses, trucks and truck trailers depreciate down to 75 percent after   50 years.
         the fi rst year and down 13 percent after 10 years. The rate imposed
         by the state is 4 cents on each $1 valuation. Counties may levy up to   Sales and Use
         one cent on each dollar of valuation, but the total tax imposed cannot   Sales tax is charged at the retail level on the sale of tangible personal
         exceed 5 cents on each dollar of valuation.             property unless exempt by statute. A companion “use” tax is charged
                                                                 on property purchased outside of Nevada and brought into the state
         Child Care                                              for  use.  The  maximum  rate  is  6.5  percent.  Counties  are  allowed
         Businesses that provide on-site child care or vouchers for child care to   various options to pay for items such as transportation, roads, fl ood
         employees are eligible for an abatement of up to 50 percent on the   control and water. In Clark County the rate is 7.75 percent.



                                                            IN NEVADA THERE IS:

                                                            •  No Corporate Income Tax
                                                            •  No Personal Income Tax
                                                            •  No Franchise Tax on Income
                                                            •  No Inheritance or Gift Tax
                                                            •  No Admissions Tax
                                                            •  No Unitary Tax
                                                            •  No Estate Tax
                                                            •  Competitive Sales and Property Tax Rates
                                                            •  Minimal Employer Payroll tax- 0.7% of gross wages
                                                              with deductions for employer health insurance

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