NEVADA STATE REVENUE, CONSUMER BILLING & STATUTORY RECEIPTS AUDIT (NRS / NAC)

OPERATING DEFINITION: TAX = ANY MONEY THE NEVADA GOVERNMENT RECEIVES IN ANY WAY

Taxation is theft. Everything received by a Nevada government body is within this project's tax-and-government-receipts audit—including taxes, fees, fines, occupational licensing levies, utility and telecom surcharges, healthcare provider assessments, employer payroll taxes, interest earnings, university tuition, park rentals, intergovernmental transfers, pass-through collections, confiscation/forfeiture, and state investments.

Research Snapshot (2026-10-25): Source-referenced discovery across official NRS, NAC, PUC, DETR, DOI, and Medicaid records (202 statutory obligation rows across 30 domains: 186 starter + 16 consumer billing and business assessment additions, plus a 25-row Consumer Billing & Taxability Research Catalog and 20 Department of Taxation categories). We record exact statutory classifications and separate private regulated expenses from government treasury receipts so gross consumer pass-through and upstream business remittances are never double-counted.

SCREEN 1: EVERY STATE CHARGE MASTER DIRECTORY (202 AUTHORITIES)

NO-DOUBLE-COUNT FILTER: Hide category index rows (20), statutory cost caps (1), custodial unclaimed property (1), federal transfers (1), 3rd-party agent surcharges (3), local-retained court surcharges (1), and non-state Guaranty Association assessments (1)

SHOWING 202 OF 202 STATUTORY AUTHORITIES

ID	CATEGORY	CHARGE / RECEIPT AUTHORITY & BILL SURFACE	PAYER	COLLECTOR	STATUTORY AMOUNT	CITATION	REVENUE FLOW / FUND
NV-S-0001	Business	State business license - noncorporate	Business entities other than qualifying corporations	Secretary of State state_or_state_board	$200 per application fixed	NRS 76.100	state_direct
NV-S-0002	Business	State business license - corporate	Corporations specified in NRS 76.100	Secretary of State state_or_state_board	$500 per application fixed	NRS 76.100	state_direct
NV-S-0003	Business	LLC initial list of managers	Nevada LLC	Secretary of State state_or_state_board	$150 per filing fixed	NRS 86.263	state_direct
NV-S-0004	Business	LLC annual list of managers	Nevada LLC	Secretary of State state_or_state_board	$150 per annual filing fixed	NRS 86.263	state_direct
NV-S-0005	Business	LLC manager resignation filing Statutory no-fee exception within 60 days of initial list	LLC or resigning manager	Secretary of State state_or_state_board	$75 per filing fixed	NRS 86.263	state_direct
NV-S-0006	Business	LLC original articles of organization Also applies to foreign company registration as specified	LLC or other applicant	Secretary of State state_or_state_board	$75 per filing fixed	NRS 86.561	state_direct
NV-S-0007	Business	LLC amendment or restatement Includes specified registration amendments or correction	LLC or other applicant	Secretary of State state_or_state_board	$175 per filing fixed	NRS 86.561	state_direct
NV-S-0008	Business	LLC dissolution filing Articles of dissolution	LLC or other applicant	Secretary of State state_or_state_board	$100 per filing fixed	NRS 86.561	state_direct
NV-S-0009	Business	LLC certified copy of articles	LLC or other applicant	Secretary of State state_or_state_board	$30 per certification fixed	NRS 86.561	state_direct
NV-S-0010	Business	LLC certified printed chapter copy	LLC or other applicant	Secretary of State state_or_state_board	$30 per copy fixed	NRS 86.561	state_direct
NV-S-0011	Business	LLC name reservation	LLC or other applicant	Secretary of State state_or_state_board	$25 per reservation fixed	NRS 86.561	state_direct
NV-S-0012	Business	LLC cancellation certificate	LLC or other applicant	Secretary of State state_or_state_board	$100 per filing fixed	NRS 86.561	state_direct
NV-S-0013	Business	LLC other filing/certification Subject to exceptions	LLC or other applicant	Secretary of State state_or_state_board	$50 per record fixed	NRS 86.561	state_direct
NV-S-0014	Business	LLC copies - Secretary of State	LLC or other applicant	Secretary of State state_or_state_board	$2 per page fixed	NRS 86.561	state_direct
NV-S-0015	Business	LLC service of process on Secretary of State Statute provides litigation cost recovery under condition	LLC or other applicant	Secretary of State state_or_state_board	$100 per service fixed	NRS 86.561	state_direct
NV-S-0016	Securities	Securities offering registration filing Exceptions for certain investment companies	Securities registrant	Secretary of State, Securities Division state_or_state_board	0.2% (min $700; max $5,000) offering price bounded_percentage	NRS 90.500	state_direct
NV-S-0017	Securities	Investment-company indefinite securities offering filing Additional fees may apply; see subsection 3	Certain investment companies	Secretary of State, Securities Division state_or_state_board	$1,000 initial filing fixed	NRS 90.500	state_direct
NV-S-0018	Finance	Collection agency application Nonrefundable; investigation expenses additional	Collection agency or compliance manager	Nevada Financial Institutions Division state_or_state_board	$500 per application maximum	NRS 649.295	state_direct
NV-S-0019	Finance	Collection agency original license Prorated by licensing year	Collection agency or compliance manager	Nevada Financial Institutions Division state_or_state_board	$200–$600 per license range	NRS 649.295	state_direct
NV-S-0020	Finance	Collection agency annual renewal	Collection agency or compliance manager	Nevada Financial Institutions Division state_or_state_board	$500 per annual renewal maximum	NRS 649.295	state_direct
NV-S-0021	Finance	Collection agency location transfer	Collection agency or compliance manager	Nevada Financial Institutions Division state_or_state_board	$20 per transferred license maximum	NRS 649.295	state_direct
NV-S-0022	Finance	Compliance manager certificate application Nonrefundable	Collection agency or compliance manager	Nevada Financial Institutions Division state_or_state_board	$500 per application maximum	NRS 649.295	state_direct
NV-S-0023	Finance	Compliance manager investigation Nonrefundable	Collection agency or compliance manager	Nevada Financial Institutions Division state_or_state_board	$150 per investigation maximum	NRS 649.295	state_direct
NV-S-0024	Finance	Compliance manager certificate issuance or renewal	Collection agency or compliance manager	Nevada Financial Institutions Division state_or_state_board	$40 per certificate maximum	NRS 649.295	state_direct
NV-S-0025	Finance	Compliance manager reinstatement	Collection agency or compliance manager	Nevada Financial Institutions Division state_or_state_board	$60 per reinstatement maximum	NRS 649.295	state_direct
NV-S-0026	Finance	Collection agency late filing Unless excused	Collection agency or compliance manager	Nevada Financial Institutions Division state_or_state_board	$10 per day maximum	NRS 649.295	state_direct
NV-S-0027	Finance	Collection agency examination reimbursement Rate under NRS 658.101	Collection agency or compliance manager	Nevada Financial Institutions Division state_or_state_board	[DELEGATED] per exam delegated	NRS 649.295	state_direct
NV-S-0028	Finance	Collection agency late report fee	Collection agencies and managers	Nevada Financial Institutions Division state_or_state_board	$10 per day maximum	NRS 649.297	state_direct
NV-S-0029	Finance	Collection agency supervisory assessment Cross-ref NRS 658.055	Collection agencies	Nevada Financial Institutions Division state_or_state_board	[DELEGATED] assessment delegated	NRS 649.300	state_direct
NV-S-0030	Real estate	Original broker / broker-salesperson / corporate broker license	Real estate license applicant	Nevada Real Estate Division state_or_state_board	$105 per application or renewal fixed	NRS 645.830	state_direct
NV-S-0031	Real estate	Original salesperson license	Real estate license applicant	Nevada Real Estate Division state_or_state_board	$85 per application or renewal fixed	NRS 645.830	state_direct
NV-S-0032	Real estate	Original real estate branch office license	Real estate license applicant	Nevada Real Estate Division state_or_state_board	$120 per application or renewal fixed	NRS 645.830	state_direct
NV-S-0033	Real estate	Education research recovery charge at original application	Real estate license applicant	Nevada Real Estate Division state_or_state_board	$40 per application or renewal fixed	NRS 645.830	state_direct
NV-S-0034	Real estate	Education research recovery charge at renewal	Real estate license applicant	Nevada Real Estate Division state_or_state_board	$40 per application or renewal fixed	NRS 645.830	state_direct
NV-S-0035	Real estate	Broker / broker-salesperson / corporate broker renewal	Real estate license applicant	Nevada Real Estate Division state_or_state_board	$180 per application or renewal fixed	NRS 645.830	state_direct
NV-S-0036	Real estate	Salesperson renewal	Real estate license applicant	Nevada Real Estate Division state_or_state_board	$140 per application or renewal fixed	NRS 645.830	state_direct
NV-S-0037	Real estate	Branch-office license renewal	Real estate license applicant	Nevada Real Estate Division state_or_state_board	$110 per application or renewal fixed	NRS 645.830	state_direct
NV-S-0038	Real estate	Late broker / broker-salesperson / corporate broker renewal penalty	Real estate license applicant	Nevada Real Estate Division state_or_state_board	$95 per application or renewal fixed	NRS 645.830	state_direct
NV-S-0039	Real estate	Late salesperson renewal penalty	Real estate license applicant	Nevada Real Estate Division state_or_state_board	$75 per application or renewal fixed	NRS 645.830	state_direct
NV-S-0040	Occupational licensing	Contractor license application Regulation sets actual fee below statutory cap	Contractor license applicant	Nevada State Contractors Board state_or_state_board	$550 per application maximum	NRS 624.280	state_direct
NV-S-0041	Occupational licensing	Contractor biennial license Regulation sets actual fee below statutory cap	Contractor license applicant	Nevada State Contractors Board state_or_state_board	$900 per 2 years maximum	NRS 624.280	state_direct
NV-S-0042	Occupational licensing	Contractor exam Regulation sets actual fee below statutory cap	Contractor license applicant	Nevada State Contractors Board state_or_state_board	$300 per exam maximum	NRS 624.280	state_direct
NV-S-0043	Occupational licensing	Architect examination Regulations set actual fee; statutory cap	Architect or design professional	Nevada State Board of Architecture, Interior Design and Residential Design state_or_state_board	$800 per instance maximum	NRS 623.310	state_direct
NV-S-0044	Occupational licensing	Architect exam retake Regulations set actual fee; statutory cap	Architect or design professional	Nevada State Board of Architecture, Interior Design and Residential Design state_or_state_board	$800 per instance maximum	NRS 623.310	state_direct
NV-S-0045	Occupational licensing	Architect exam processing Regulations set actual fee; statutory cap	Architect or design professional	Nevada State Board of Architecture, Interior Design and Residential Design state_or_state_board	$50 per instance maximum	NRS 623.310	state_direct
NV-S-0046	Occupational licensing	Architect registration certificate Regulations set actual fee; statutory cap	Architect or design professional	Nevada State Board of Architecture, Interior Design and Residential Design state_or_state_board	$125 per instance maximum	NRS 623.310	state_direct
NV-S-0047	Occupational licensing	Architect temporary certificate Regulations set actual fee; statutory cap	Architect or design professional	Nevada State Board of Architecture, Interior Design and Residential Design state_or_state_board	$500 per instance maximum	NRS 623.310	state_direct
NV-S-0048	Occupational licensing	Architect initial registration / renewal Regulations set actual fee; statutory cap	Architect or design professional	Nevada State Board of Architecture, Interior Design and Residential Design state_or_state_board	$300 per instance maximum	NRS 623.310	state_direct
NV-S-0049	Occupational licensing	Architect late renewal within one year Regulations set actual fee; statutory cap	Architect or design professional	Nevada State Board of Architecture, Interior Design and Residential Design state_or_state_board	$220 per instance maximum	NRS 623.310	state_direct
NV-S-0050	Occupational licensing	Engineer or land surveyor license application Section number to confirm from chapter; amount sourced from statutory search	Engineer or land surveyor applicant	Nevada State Board of Professional Engineers and Land Surveyors state_or_state_board	$200 per application maximum	NRS 625.390	state_direct
NV-S-0051	Occupational licensing	Engineer or land surveyor intern certificate Statutory ceiling; section pinpoint pending	Engineer/surveyor intern	Nevada State Board of Professional Engineers and Land Surveyors state_or_state_board	$100 per application maximum	NRS 625.390	state_direct
NV-S-0052	Occupational licensing	Medical physician license application/issuance	Physician applicant	Nevada State Board of Medical Examiners state_or_state_board	$800 per application maximum	NRS 630.268	state_direct
NV-S-0053	Occupational licensing	Temporary/locum/restricted physician license	Physician applicant	Nevada State Board of Medical Examiners state_or_state_board	$600 per license maximum	NRS 630.268	state_direct
NV-S-0054	Occupational licensing	Registered nurse application/endorsement	Registered nurse	Nevada State Board of Nursing state_or_state_board	$45–$100 per application range	NRS 632.345	state_direct
NV-S-0055	Occupational licensing	Practical nurse application/endorsement	Practical nurse	Nevada State Board of Nursing state_or_state_board	$30–$90 per application range	NRS 632.345	state_direct
NV-S-0056	Occupational licensing	Dietitian licensing and renewal NRS delegates individual amounts to regulations	Dietitian licensee	Board/division specified by chapter state_or_state_board	$250 per item maximum	NRS 640E.240	state_direct
NV-S-0057	Occupational licensing	CPA examination Board determines by regulation	CPA candidate	Nevada State Board of Accountancy state_or_state_board	[DELEGATED] per exam delegated	NRS 628.280	state_board_retains
NV-S-0058	Occupational licensing	CPA office annual registration Board may set by regulation	Public accountancy offices	Nevada State Board of Accountancy state_or_state_board	[DELEGATED] annual delegated	NRS 628.370	state_board_retains
NV-S-0059	Occupational licensing	CPA fictitious-name registration Board may establish by regulation	CPA or accounting entity	Nevada State Board of Accountancy state_or_state_board	[DELEGATED] per registration delegated	NRS 628.375	state_board_retains
NV-S-0060	Wildlife	Resident annual fishing Eligibility and exceptions apply; verify current agency fees/agent surcharges	Wildlife applicant	Nevada Department of Wildlife state_or_state_board	$40 per license/permit or added day fixed	NRS 502.240	state_direct
NV-S-0061	Wildlife	Resident 1-day fishing permit Eligibility and exceptions apply; verify current agency fees/agent surcharges	Wildlife applicant	Nevada Department of Wildlife state_or_state_board	$9 per license/permit or added day fixed	NRS 502.240	state_direct
NV-S-0062	Wildlife	Added day resident 1-day fishing Eligibility and exceptions apply; verify current agency fees/agent surcharges	Wildlife applicant	Nevada Department of Wildlife state_or_state_board	$3 per license/permit or added day fixed	NRS 502.240	state_direct
NV-S-0063	Wildlife	Resident annual hunting Eligibility and exceptions apply; verify current agency fees/agent surcharges	Wildlife applicant	Nevada Department of Wildlife state_or_state_board	$38 per license/permit or added day fixed	NRS 502.240	state_direct
NV-S-0064	Wildlife	Resident combination hunting and fishing Eligibility and exceptions apply; verify current agency fees/agent surcharges	Wildlife applicant	Nevada Department of Wildlife state_or_state_board	$75 per license/permit or added day fixed	NRS 502.240	state_direct
NV-S-0065	Wildlife	Resident trapping Eligibility and exceptions apply; verify current agency fees/agent surcharges	Wildlife applicant	Nevada Department of Wildlife state_or_state_board	$40 per license/permit or added day fixed	NRS 502.240	state_direct
NV-S-0066	Wildlife	Resident fur dealer Eligibility and exceptions apply; verify current agency fees/agent surcharges	Wildlife applicant	Nevada Department of Wildlife state_or_state_board	$63 per license/permit or added day fixed	NRS 502.240	state_direct
NV-S-0067	Wildlife	Resident master guide Eligibility and exceptions apply; verify current agency fees/agent surcharges	Wildlife applicant	Nevada Department of Wildlife state_or_state_board	$750 per license/permit or added day fixed	NRS 502.240	state_direct
NV-S-0068	Wildlife	Resident subguide Eligibility and exceptions apply; verify current agency fees/agent surcharges	Wildlife applicant	Nevada Department of Wildlife state_or_state_board	$125 per license/permit or added day fixed	NRS 502.240	state_direct
NV-S-0069	Wildlife	Nonresident annual fishing Eligibility and exceptions apply; verify current agency fees/agent surcharges	Wildlife applicant	Nevada Department of Wildlife state_or_state_board	$80 per license/permit or added day fixed	NRS 502.240	state_direct
NV-S-0070	Wildlife	Nonresident fishing reciprocal waters only Eligibility and exceptions apply; verify current agency fees/agent surcharges	Wildlife applicant	Nevada Department of Wildlife state_or_state_board	$30 per license/permit or added day fixed	NRS 502.240	state_direct
NV-S-0071	Wildlife	Nonresident 1-day fishing Eligibility and exceptions apply; verify current agency fees/agent surcharges	Wildlife applicant	Nevada Department of Wildlife state_or_state_board	$18 per license/permit or added day fixed	NRS 502.240	state_direct
NV-S-0072	Wildlife	Added day nonresident 1-day fishing Eligibility and exceptions apply; verify current agency fees/agent surcharges	Wildlife applicant	Nevada Department of Wildlife state_or_state_board	$7 per license/permit or added day fixed	NRS 502.240	state_direct
NV-S-0073	Wildlife	Nonresident combination hunting and fishing Eligibility and exceptions apply; verify current agency fees/agent surcharges	Wildlife applicant	Nevada Department of Wildlife state_or_state_board	$155 per license/permit or added day fixed	NRS 502.240	state_direct
NV-S-0074	Wildlife	Nonresident trapping Eligibility and exceptions apply; verify current agency fees/agent surcharges	Wildlife applicant	Nevada Department of Wildlife state_or_state_board	$188 per license/permit or added day fixed	NRS 502.240	state_direct
NV-S-0075	Wildlife	Nonresident fur dealer Eligibility and exceptions apply; verify current agency fees/agent surcharges	Wildlife applicant	Nevada Department of Wildlife state_or_state_board	$125 per license/permit or added day fixed	NRS 502.240	state_direct
NV-S-0076	Wildlife	Nonresident master guide Eligibility and exceptions apply; verify current agency fees/agent surcharges	Wildlife applicant	Nevada Department of Wildlife state_or_state_board	$1,500 per license/permit or added day fixed	NRS 502.240	state_direct
NV-S-0077	Wildlife	Nonresident subguide Eligibility and exceptions apply; verify current agency fees/agent surcharges	Wildlife applicant	Nevada Department of Wildlife state_or_state_board	$250 per license/permit or added day fixed	NRS 502.240	state_direct
NV-S-0078	Wildlife	Nonresident 1-day bird hunting and fishing combo Eligibility and exceptions apply; verify current agency fees/agent surcharges	Wildlife applicant	Nevada Department of Wildlife state_or_state_board	$23 per license/permit or added day fixed	NRS 502.240	state_direct
NV-S-0079	Wildlife	Added day nonresident bird hunting and fishing combo Eligibility and exceptions apply; verify current agency fees/agent surcharges	Wildlife applicant	Nevada Department of Wildlife state_or_state_board	$8 per license/permit or added day fixed	NRS 502.240	state_direct
NV-S-0080	Wildlife	Resident youth combo hunting and fishing Eligibility and exceptions apply; verify current agency fees/agent surcharges	Wildlife applicant	Nevada Department of Wildlife state_or_state_board	$15 per license/permit or added day fixed	NRS 502.240	state_direct
NV-S-0081	Wildlife	Resident youth trapping Eligibility and exceptions apply; verify current agency fees/agent surcharges	Wildlife applicant	Nevada Department of Wildlife state_or_state_board	$15 per license/permit or added day fixed	NRS 502.240	state_direct
NV-S-0082	Wildlife	Nonresident youth combo hunting and fishing Eligibility and exceptions apply; verify current agency fees/agent surcharges	Wildlife applicant	Nevada Department of Wildlife state_or_state_board	$15 per license/permit or added day fixed	NRS 502.240	state_direct
NV-S-0083	Wildlife	Senior / qualifying disabled resident combo Eligibility and exceptions apply; verify current agency fees/agent surcharges	Wildlife applicant	Nevada Department of Wildlife state_or_state_board	$15 per license/permit or added day fixed	NRS 502.240	state_direct
NV-S-0084	Wildlife	Resident Native American specialty combo Eligibility and exceptions apply; verify current agency fees/agent surcharges	Wildlife applicant	Nevada Department of Wildlife state_or_state_board	$10 per license/permit or added day fixed	NRS 502.240	state_direct
NV-S-0085	Wildlife	Noncommercial possession of live wildlife Eligibility and exceptions apply; verify current agency fees/agent surcharges	Wildlife applicant	Nevada Department of Wildlife state_or_state_board	$15 per license/permit or added day fixed	NRS 502.240	state_direct
NV-S-0086	Wildlife	Commercial/private shooting preserve Eligibility and exceptions apply; verify current agency fees/agent surcharges	Wildlife applicant	Nevada Department of Wildlife state_or_state_board	$125 per license/permit or added day fixed	NRS 502.240	state_direct
NV-S-0087	Wildlife	Commercial possession of live wildlife Eligibility and exceptions apply; verify current agency fees/agent surcharges	Wildlife applicant	Nevada Department of Wildlife state_or_state_board	$500 per license/permit or added day fixed	NRS 502.240	state_direct
NV-S-0088	Wildlife	Live bait dealer permit Eligibility and exceptions apply; verify current agency fees/agent surcharges	Wildlife applicant	Nevada Department of Wildlife state_or_state_board	$44 per license/permit or added day fixed	NRS 502.240	state_direct
NV-S-0089	Wildlife	Competitive field trials permit Eligibility and exceptions apply; verify current agency fees/agent surcharges	Wildlife applicant	Nevada Department of Wildlife state_or_state_board	$31 per license/permit or added day fixed	NRS 502.240	state_direct
NV-S-0090	Wildlife	Dog/falcon training permit Eligibility and exceptions apply; verify current agency fees/agent surcharges	Wildlife applicant	Nevada Department of Wildlife state_or_state_board	$15 per license/permit or added day fixed	NRS 502.240	state_direct
NV-S-0091	Wildlife	Falconry 1-year license Eligibility and exceptions apply; verify current agency fees/agent surcharges	Wildlife applicant	Nevada Department of Wildlife state_or_state_board	$38 per license/permit or added day fixed	NRS 502.240	state_direct
NV-S-0092	Wildlife	Falconry 3-year license Eligibility and exceptions apply; verify current agency fees/agent surcharges	Wildlife applicant	Nevada Department of Wildlife state_or_state_board	$94 per license/permit or added day fixed	NRS 502.240	state_direct
NV-S-0093	Wildlife	Wildlife importation permit Eligibility and exceptions apply; verify current agency fees/agent surcharges	Wildlife applicant	Nevada Department of Wildlife state_or_state_board	$15 per license/permit or added day fixed	NRS 502.240	state_direct
NV-S-0094	Wildlife	Wildlife import eligibility permit Eligibility and exceptions apply; verify current agency fees/agent surcharges	Wildlife applicant	Nevada Department of Wildlife state_or_state_board	$31 per license/permit or added day fixed	NRS 502.240	state_direct
NV-S-0095	Wildlife	Wildlife exportation permit Eligibility and exceptions apply; verify current agency fees/agent surcharges	Wildlife applicant	Nevada Department of Wildlife state_or_state_board	$15 per license/permit or added day fixed	NRS 502.240	state_direct
NV-S-0096	Wildlife	License agent service fee Agent retains fee; revenue received by private agent, not state agency. Included for government-mandated-payment visibility	Wildlife applicant	Authorized license agent state_or_state_board	$1 per license/tag/permit fixed	NRS 502.040	third_party_mandated_surcharge
NV-S-0097	Wildlife	Agent stamp service fee Agent retains; not state revenue	Wildlife applicant	Authorized license agent state_or_state_board	$0.10 per stamp fixed	NRS 502.040	third_party_mandated_surcharge
NV-S-0098	Gaming	Gaming monthly gross revenue first tier First $50,000 of monthly gross gaming revenue	Licensed gaming establishment	Nevada Gaming Control/Commission state_or_state_board	3.5% gross gaming revenue tiered_percentage	NRS 463.370	state_direct
NV-S-0099	Gaming	Gaming monthly gross revenue second tier Monthly gross revenue from $50,000 to $134,000	Licensed gaming establishment	Nevada Gaming Control/Commission state_or_state_board	4.5% gross gaming revenue tiered_percentage	NRS 463.370	state_direct
NV-S-0100	Gaming	Gaming monthly gross revenue top tier Monthly gross revenue above $134,000	Licensed gaming establishment	Nevada Gaming Control/Commission state_or_state_board	6.75% gross gaming revenue tiered_percentage	NRS 463.370	state_direct
NV-S-0101	Gaming	Nonrestricted slots quarterly license fee	Casino/nonrestricted licensee	Nevada Gaming Commission state_or_state_board	$20 per machine each quarter fixed	NRS 463.375	state_direct
NV-S-0102	Gaming	Annual gaming license 1 game Additional tiers in statutory table	Gaming licensee	Nevada Gaming Commission state_or_state_board	$100 per establishment/year fixed	NRS 463.380	state_direct
NV-S-0103	Gaming	Annual gaming license 2 games Additional tiers in statutory table	Gaming licensee	Nevada Gaming Commission state_or_state_board	$200 per establishment/year fixed	NRS 463.380	state_direct
NV-S-0104	Gaming	Annual gaming license 3 games Additional tiers in statutory table	Gaming licensee	Nevada Gaming Commission state_or_state_board	$400 per establishment/year fixed	NRS 463.380	state_direct
NV-S-0105	Gaming	Annual gaming license 4 games Additional tiers in statutory table	Gaming licensee	Nevada Gaming Commission state_or_state_board	$750 per establishment/year fixed	NRS 463.380	state_direct
NV-S-0106	Gaming	Annual gaming license 5 games Additional tiers in statutory table	Gaming licensee	Nevada Gaming Commission state_or_state_board	$1,750 per establishment/year fixed	NRS 463.380	state_direct
NV-S-0107	Gaming	Annual gaming license 6 or 7 games Additional tiers in statutory table	Gaming licensee	Nevada Gaming Commission state_or_state_board	$3,000 per establishment/year fixed	NRS 463.380	state_direct
NV-S-0108	Gaming	Annual gaming license 8 to 10 games Additional tiers in statutory table	Gaming licensee	Nevada Gaming Commission state_or_state_board	$6,000 per establishment/year fixed	NRS 463.380	state_direct
NV-S-0109	Gaming	Gaming equipment manufacturer license	Manufacturer	Nevada Gaming Commission state_or_state_board	$1,000 issuance or annual renewal fixed	NRS 463.660	state_direct
NV-S-0110	Gaming	Gaming equipment seller or distributor license	Seller/distributor	Nevada Gaming Commission state_or_state_board	$500 issuance or annual renewal fixed	NRS 463.660	state_direct
NV-S-0111	Gaming	Expired wagering voucher remittance Section pinpoint pending; nonredeemed customer balance remittance	Nonrestricted gaming establishment	Nevada Gaming Commission state_or_state_board	75% expired voucher value fixed_percentage	NRS 463.369	state_direct
NV-S-0112	Combat sports	Promoter gross admission receipts license fee Certain exceptions and calculations apply	Unarmed-combat promoter	Nevada State Athletic Commission state_or_state_board	8% gross event admissions fixed_percentage	NRS 467.107	state_direct
NV-S-0113	Combat sports	Ticket charge - standard	Unarmed-combat promoter	Nevada State Athletic Commission state_or_state_board	$1 each ticket fixed	NRS 467.108	state_direct
NV-S-0114	Combat sports	Ticket charge - lower-revenue event option May be required instead of $1 fee if gross admissions less than $500000	Unarmed-combat promoter	Nevada State Athletic Commission state_or_state_board	$0.50 each ticket conditional	NRS 467.108	state_direct
NV-S-0115	Courts	District-court civil commencement state General Fund surcharge Exemptions apply; collected by county then remitted to state	Party commencing civil action	District court clerk county	$32 per civil case fixed	NRS 19.030	state_via_county Fund: State General Fund
NV-S-0116	Courts	Felony / gross misdemeanor administrative assessment County collection with distribution to statutory funds; state share to reconcile	Convicted defendant	District court county	$25 per judgment fixed	NRS 176.062	court_collected_mixed
NV-S-0117	Courts	Nevada Supreme Court appeal / original proceeding filing Specified statutory exceptions may apply	Appellant/petitioner	Nevada Supreme Court Clerk state_or_state_board	$200 per appeal/proceeding fixed	NRS 2.250	state_direct
NV-S-0118	Courts	District court additional filing surcharge County-administered special account; local collection included as state-authorized charge but not Nevada state-receipt aggregate	Civil litigant	District court clerk county	$99 per qualifying filing fixed	NRS 19.0302	state_authorized_local_revenue
NV-S-0119	Vital records	Marriage license state General Fund component County remits to Nevada State General Fund	Marriage license applicant	County Clerk county	$4 per license fixed	NRS 122.060	state_via_county Fund: State General Fund
NV-S-0120	Vital records	Marriage license state domestic/sexual violence account component Designated state account in state general fund	Marriage license applicant	County Clerk county	$50 per license fixed	NRS 122.060	state_via_county Fund: Account for Aid for Victims of Domestic or Sexual Violence
NV-S-0121	Vital records	State birth certificate copy Fee set in NAC; current amount not researched	Certificate requester	State Registrar state_or_state_board	[DELEGATED] per copy delegated	NRS 440.700	state_direct
NV-S-0122	Vital records	State death certificate copy Fee set in NAC; current amount not researched	Certificate requester	State Registrar state_or_state_board	[DELEGATED] per copy delegated	NRS 440.700	state_direct
NV-S-0123	Government information	Public-record copy fee Some statutes/regulations set separate rates; waivers and exemptions	Requestor	State agency state_or_state_board	actual cost per copy cost_cap	NRS 239.052	state_direct
NV-S-0124	Government information	Government law-library copy fee Maximum per-page charge	Requestor	State law library state_or_state_board	$0.50 per page maximum	NRS 239.052	state_direct
NV-S-0125	Vehicles	Special license plate initial issuance base fee Other special plates and cause-related contributions can differ	Vehicle registrant	Nevada DMV state_or_state_board	$35 per plate issue fixed	NRS 482.367006	state_direct
NV-S-0126	Vehicles	Special license plate renewal base fee Additional other applicable charges	Vehicle registrant	Nevada DMV state_or_state_board	$10 per renewal fixed	NRS 482.367006	state_direct
NV-S-0127	Vehicles	Prison Industries license plate production component Plus additional fee by DMV regulation	Vehicle registrant	Nevada DMV state_or_state_board	$0.50 per license plate fixed	NRS 482.268	state_direct
NV-S-0128	Vehicles	Additional plate production fee Regulatory ceiling; actual fee and exceptions apply	Vehicle registrant	Nevada DMV state_or_state_board	$5 per license plate maximum	NRS 482.268 / NAC 482.295	state_direct
NV-S-0129	Vehicles	Additional shorter-term driver license safety fee License expires no later than 4th birthday anniversary	Driver licensee	Nevada DMV state_or_state_board	$0.50 per issue or renewal fixed	NRS 483.415	state_direct
NV-S-0130	Vehicles	Additional 8-year driver license safety fee License expires on 8th birthday anniversary	Driver licensee	Nevada DMV state_or_state_board	$1 per issue or renewal fixed	NRS 483.415	state_direct
NV-S-0131	Vehicles	Late driver license renewal penalty Expiration 30 days or more; exemptions; section has new effective version Jan 1 2027	Driver licensee	Nevada DMV state_or_state_board	$10 per late renewal fixed	NRS 483.410	state_direct
NV-S-0132	Parks	State park entrance fee Amount to be determined from relevant NAC fee schedule	State park visitor	Nevada State Parks state_or_state_board	[DELEGATED] per entry delegated	NRS 407.065	state_direct
NV-S-0133	Parks	State park camping fee Amount to be determined from relevant NAC fee schedule	Camper	Nevada State Parks state_or_state_board	[DELEGATED] per camp stay delegated	NRS 407.065	state_direct
NV-S-0134	Parks	State park boating fee Amount to be determined from relevant NAC fee schedule	Boater	Nevada State Parks state_or_state_board	[DELEGATED] per boat/stay delegated	NRS 407.065	state_direct
NV-S-0135	Parks	State park concessions lease revenue Agreed lease/rental income not a standard imposed rate	Concession operator	Nevada State Parks state_or_state_board	[CONTRACTUAL] contract contractual	NRS 407.065	state_direct
NV-S-0136	Water	Recharge/storage/recovery project annual permit Annual fee set by October 1	Water project permit holder	State Engineer state_or_state_board	[ANNUALLY_SET] annually annually_set	NRS 534.310	state_direct
NV-S-0137	Water	Late water project permit penalty Unpaid fee per month or part; statutory 60% overall cap	Delinquent permit holder	State Engineer state_or_state_board	10% monthly per_month_capped_60pct	NRS 534.310	state_direct
NV-S-0138	Environment	Water pollution discharge permit application Commission sets schedule under NRS 445A.425; detailed fee-setting authority in NRS 445A.425	Discharger	Nevada Division of Environmental Protection state_or_state_board	[DELEGATED] per application delegated	NRS 445A.510	state_direct
NV-S-0139	Environment	State hazardous waste disposal area usage Minimum disposal fee; actual may be higher	Hazardous-waste depositor	Nevada environmental agency state_or_state_board	$0.25 per cubic foot minimum	NRS 459.510	state_direct
NV-S-0140	Environment	Extremely hazardous material storage fee Regulatory calculation includes filing and per-ton surcharge	Qualifying hazardous-material storage facility	Nevada Commission state_or_state_board	$15,000 annual maximum	NRS 459.744	state_direct
NV-S-0141	Environment	Extremely hazardous material manufacturing-for-transport fee Verify NAC for actual charges	Qualifying manufacturer	Nevada Commission state_or_state_board	$2,000 annual maximum	NRS 459.744	state_direct
NV-S-0142	Environment	Weights & measures devices annual licensing State Sealer authorized to establish fee	Commercial weighing device operator	State Sealer of Measurement Standards state_or_state_board	[DELEGATED] annually delegated	NRS 581.075	state_direct
NV-S-0143	Environment	Cannabis scale annual licensing State Sealer authorized to establish fee	Cannabis weighing device operator	State Sealer of Measurement Standards state_or_state_board	[DELEGATED] annually delegated	NRS 581.075	state_direct
NV-S-0144	Education	NSHE out-of-state tuition Board of Regents determines tuition; exceptions apply	Nonresident postsecondary student	Nevada System of Higher Education state_or_state_board	[BOARD_SET] per term board_set	NRS 396.540	state_direct
NV-S-0145	Education	NSHE registration fees Separate from nonresident tuition	Postsecondary student	Nevada System of Higher Education state_or_state_board	[BOARD_SET] per term board_set	NRS 396.540	state_direct
NV-S-0146	Agriculture	Agricultural lab testing fees Includes seeds, bees, plant disease and pest laboratory services	Agricultural producer or requester	Nevada Department of Agriculture state_or_state_board	[DELEGATED] test delegated	NRS 561.355	state_direct
NV-S-0147	Agriculture	Pesticide and fertilizer testing/registration fees Revenue authority across NRS 586, 588 and 590	Agricultural registrant	Nevada Department of Agriculture state_or_state_board	[DELEGATED] permit/test delegated	NRS 561.385	state_direct
NV-S-0148	Government debt	State debt recovery 2% Controller fee - outsourced or in-house Applies only to qualifying debts greater than $300, regardless of whether collection is outsourced or in-house; statutory exceptions and overall costs cap apply	Debtor	State Controller state_or_state_board	2% of assigned principal conditional	NRS 353C.135	state_direct
NV-S-0149	Government debt	Total debt collection cost ceiling Ceiling not separate charge; DO NOT total as standalone revenue	Debtor	State Controller state_or_state_board	35% or $50,000, whichever lower of debt maximum	NRS 353C.135	informational_cap_not_separate_revenue
NV-S-0150	State-held property	Abandoned/unclaimed property received Custodial/trust nature: track receipts and claims separately; not always government-owned economic revenue	Holder of abandoned property	Nevada State Treasurer state_or_state_board	[VARIABLE] cash or property variable	NRS 120A.620	custodial_receipt Fund: Abandoned Property Trust Account
NV-S-0151	Unspecified	Federal funds and transfers Report state inflow; do not double-count as directly levied Nevada tax	Federal government	State Controller state_or_state_board	[VARIABLE] transfer variable	NRS 227.295	intergovernmental_transfer
NV-S-0152	Unspecified	Interest earnings from deposits Non-tax interest earnings; within user broad receipt scope	Bank/financial counterparties	State Controller state_or_state_board	[VARIABLE] interest variable	NRS 227.295	financial_income
NV-S-0153	Occupational licensing	Engineer or land surveyor biennial license renewal Statutory ceiling; rates set by board regulation	Engineer or surveyor	Nevada State Board of Professional Engineers and Land Surveyors state_or_state_board	$100 per biennial renewal maximum	NRS 625.390	state_board_retains
NV-S-0154	Occupational licensing	Engineer or land surveyor late renewal penalty Amount set by regulation; not statutory $100 license renewal maximum	Engineer or surveyor	Nevada State Board of Professional Engineers and Land Surveyors state_or_state_board	[DELEGATED] per late renewal delegated	NRS 625.390	state_board_retains
NV-S-0155	Wildlife	License agent authorization application Paid to Department	Prospective authorized wildlife license agent	Nevada Department of Wildlife state_or_state_board	$100 per application fixed	NRS 502.040	state_direct
NV-S-0156	Wildlife	Duplicate hunting/fishing license issuance Fee specified by regulation; verify current	Wildlife license holder	Nevada Department of Wildlife state_or_state_board	[DELEGATED] per replacement delegated	NRS 502.110	state_direct
NV-S-0157	Wildlife	Application fee for wildlife tags or drawings Section delegates multiple rates; read applicable regulations	Wildlife tag applicant	Nevada Department of Wildlife state_or_state_board	[DELEGATED] per tag application delegated	NRS 502.250	state_direct
NV-S-0158	Wildlife	Additional wildlife tag processing fee Amount and disposition specified in statute/regulations; pending finer extraction	Wildlife tag applicant	Nevada Department of Wildlife state_or_state_board	[DELEGATED] per game-tag application delegated	NRS 502.253	state_direct
NV-S-0159	Wildlife	Hunter safety course authorized fee Instructor may receive the charge; not necessarily state government revenue	Hunter safety trainee	Authorized instructor state_or_state_board	$10 per trainee maximum	NRS 502.350	third_party_mandated_surcharge
NV-S-0160	Parks	State parks permit administration fee for qualifying senior/veteran State law allows administrative cost recovery although underlying annual permit is otherwise without charge	Qualifying senior or disabled veteran	Nevada State Parks state_or_state_board	[COST_BASED] per permit cost_based	NRS 407.065	state_direct
NV-S-0161	Parks	State park grazing and pasturage rights lease Actual lease terms require contract; money credited to Account for Maintenance of State Parks	Grazing or pasturage lessee	Nevada State Parks state_or_state_board	[CONTRACTUAL] lease contractual	NRS 407.0653	state_direct
NV-S-0162	Parks	State park agricultural products sale proceeds Asset sale proceeds; not per-unit tax	Agricultural product purchaser	Nevada State Parks state_or_state_board	[TRANSACTION_PRICE] sale transaction_price	NRS 407.0653	state_direct
NV-S-0163	Government debt	State debt collection formula costs - no third-party contract Lowest contractor percentage less five percentage points, plus 2% and allowable actual costs; overall ceiling applies	Qualifying state debtor with debt > $300	State Controller state_or_state_board	[FORMULA] percentage recovered formula	NRS 353C.135	state_direct
NV-S-0164	Government debt	Contract debt collector recovery charges Contract charges and actual costs in addition to 2% state Controller fee; overall statutory cap applies	Qualifying state debtor with debt > $300	State Controller or authorized collector state_or_state_board	[CONTRACTUAL] per debt recovered contractual	NRS 353C.135	state_direct
NV-S-0165	Government debt	Returned or dishonored payment fee Controller may adopt regulations setting amount	Payer of state debt or fee	State Controller or state agency state_or_state_board	[REGULATION_SET] per rejected payment regulation_set	NRS 353C.115	state_direct
NV-S-0166	Finance - state operations	Warrant payment exception processing fee Fee for certain payees; statutory scope and regulation to check	Payee electing qualifying payment method	State Controller state_or_state_board	[REGULATION_SET] per payment regulation_set	NRS 227.185	state_direct
NV-S-0167	State tax department categories	Bank Branch Excise Tax Tax type listed by official Dept of Taxation; this is NOT a separately addable financial line, exact rate, payer, collection jurisdiction and NRS section await line-item review	Persons or organizations subject to the tax	Nevada Department of Taxation state_or_state_board	[INDEX_ONLY] separate underlying transactions index_only	pending_legal_pinpoint	tax_category_index_not_separate_receipt
NV-S-0168	State tax department categories	Cannabis Tax Tax type listed by official Dept of Taxation; this is NOT a separately addable financial line, exact rate, payer, collection jurisdiction and NRS section await line-item review	Persons or organizations subject to the tax	Nevada Department of Taxation state_or_state_board	[INDEX_ONLY] separate underlying transactions index_only	pending_legal_pinpoint	tax_category_index_not_separate_receipt
NV-S-0169	State tax department categories	Cigarette & Other Tobacco Products (OTP) Tax Tax type listed by official Dept of Taxation; this is NOT a separately addable financial line, exact rate, payer, collection jurisdiction and NRS section await line-item review	Persons or organizations subject to the tax	Nevada Department of Taxation state_or_state_board	[INDEX_ONLY] separate underlying transactions index_only	pending_legal_pinpoint	tax_category_index_not_separate_receipt
NV-S-0170	State tax department categories	Commerce Tax Tax type listed by official Dept of Taxation; this is NOT a separately addable financial line, exact rate, payer, collection jurisdiction and NRS section await line-item review	Persons or organizations subject to the tax	Nevada Department of Taxation state_or_state_board	[INDEX_ONLY] separate underlying transactions index_only	pending_legal_pinpoint	tax_category_index_not_separate_receipt
NV-S-0171	State tax department categories	Consumer Use Tax Tax type listed by official Dept of Taxation; this is NOT a separately addable financial line, exact rate, payer, collection jurisdiction and NRS section await line-item review	Persons or organizations subject to the tax	Nevada Department of Taxation state_or_state_board	[INDEX_ONLY] separate underlying transactions index_only	pending_legal_pinpoint	tax_category_index_not_separate_receipt
NV-S-0172	State tax department categories	Exhibition Facility Fee (EFF) Tax type listed by official Dept of Taxation; this is NOT a separately addable financial line, exact rate, payer, collection jurisdiction and NRS section await line-item review	Persons or organizations subject to the tax	Nevada Department of Taxation state_or_state_board	[INDEX_ONLY] separate underlying transactions index_only	pending_legal_pinpoint	tax_category_index_not_separate_receipt
NV-S-0173	State tax department categories	Gold & Silver Excise Tax Tax type listed by official Dept of Taxation; this is NOT a separately addable financial line, exact rate, payer, collection jurisdiction and NRS section await line-item review	Persons or organizations subject to the tax	Nevada Department of Taxation state_or_state_board	[INDEX_ONLY] separate underlying transactions index_only	pending_legal_pinpoint	tax_category_index_not_separate_receipt
NV-S-0174	State tax department categories	Insurance Premium Tax Tax type listed by official Dept of Taxation; this is NOT a separately addable financial line, exact rate, payer, collection jurisdiction and NRS section await line-item review	Persons or organizations subject to the tax	Nevada Department of Taxation state_or_state_board	[INDEX_ONLY] separate underlying transactions index_only	pending_legal_pinpoint	tax_category_index_not_separate_receipt
NV-S-0175	State tax department categories	Liquor Tax Tax type listed by official Dept of Taxation; this is NOT a separately addable financial line, exact rate, payer, collection jurisdiction and NRS section await line-item review	Persons or organizations subject to the tax	Nevada Department of Taxation state_or_state_board	[INDEX_ONLY] separate underlying transactions index_only	pending_legal_pinpoint	tax_category_index_not_separate_receipt
NV-S-0176	State tax department categories	Live Entertainment Tax (LET) Tax type listed by official Dept of Taxation; this is NOT a separately addable financial line, exact rate, payer, collection jurisdiction and NRS section await line-item review	Persons or organizations subject to the tax	Nevada Department of Taxation state_or_state_board	[INDEX_ONLY] separate underlying transactions index_only	pending_legal_pinpoint	tax_category_index_not_separate_receipt
NV-S-0177	State tax department categories	Lodging Tax Tax type listed by official Dept of Taxation; this is NOT a separately addable financial line, exact rate, payer, collection jurisdiction and NRS section await line-item review	Persons or organizations subject to the tax	Nevada Department of Taxation state_or_state_board	[INDEX_ONLY] separate underlying transactions index_only	pending_legal_pinpoint	tax_category_index_not_separate_receipt
NV-S-0178	State tax department categories	Modified Business Tax (MBT) Tax type listed by official Dept of Taxation; this is NOT a separately addable financial line, exact rate, payer, collection jurisdiction and NRS section await line-item review	Persons or organizations subject to the tax	Nevada Department of Taxation state_or_state_board	[INDEX_ONLY] separate underlying transactions index_only	pending_legal_pinpoint	tax_category_index_not_separate_receipt
NV-S-0179	State tax department categories	Net Proceeds of Minerals Tax Tax type listed by official Dept of Taxation; this is NOT a separately addable financial line, exact rate, payer, collection jurisdiction and NRS section await line-item review	Persons or organizations subject to the tax	Nevada Department of Taxation state_or_state_board	[INDEX_ONLY] separate underlying transactions index_only	pending_legal_pinpoint	tax_category_index_not_separate_receipt
NV-S-0180	State tax department categories	Peer-to-Peer Car Sharing Tax type listed by official Dept of Taxation; this is NOT a separately addable financial line, exact rate, payer, collection jurisdiction and NRS section await line-item review	Persons or organizations subject to the tax	Nevada Department of Taxation state_or_state_board	[INDEX_ONLY] separate underlying transactions index_only	pending_legal_pinpoint	tax_category_index_not_separate_receipt
NV-S-0181	State tax department categories	Property Tax Tax type listed by official Dept of Taxation; this is NOT a separately addable financial line, exact rate, payer, collection jurisdiction and NRS section await line-item review	Persons or organizations subject to the tax	Nevada Department of Taxation state_or_state_board	[INDEX_ONLY] separate underlying transactions index_only	pending_legal_pinpoint	tax_category_index_not_separate_receipt
NV-S-0182	State tax department categories	Real Property Transfer Tax (RPTT) Tax type listed by official Dept of Taxation; this is NOT a separately addable financial line, exact rate, payer, collection jurisdiction and NRS section await line-item review	Persons or organizations subject to the tax	Nevada Department of Taxation state_or_state_board	[INDEX_ONLY] separate underlying transactions index_only	pending_legal_pinpoint	tax_category_index_not_separate_receipt
NV-S-0183	State tax department categories	Sales & Use Tax Tax type listed by official Dept of Taxation; this is NOT a separately addable financial line, exact rate, payer, collection jurisdiction and NRS section await line-item review	Persons or organizations subject to the tax	Nevada Department of Taxation state_or_state_board	[INDEX_ONLY] separate underlying transactions index_only	pending_legal_pinpoint	tax_category_index_not_separate_receipt
NV-S-0184	State tax department categories	Short-term Lessor Fee Tax type listed by official Dept of Taxation; this is NOT a separately addable financial line, exact rate, payer, collection jurisdiction and NRS section await line-item review	Persons or organizations subject to the tax	Nevada Department of Taxation state_or_state_board	[INDEX_ONLY] separate underlying transactions index_only	pending_legal_pinpoint	tax_category_index_not_separate_receipt
NV-S-0185	State tax department categories	Tire Surcharge Fee Tax type listed by official Dept of Taxation; this is NOT a separately addable financial line, exact rate, payer, collection jurisdiction and NRS section await line-item review	Persons or organizations subject to the tax	Nevada Department of Taxation state_or_state_board	[INDEX_ONLY] separate underlying transactions index_only	pending_legal_pinpoint	tax_category_index_not_separate_receipt
NV-S-0186	State tax department categories	Transportation Connection Tax (TCT) Tax type listed by official Dept of Taxation; this is NOT a separately addable financial line, exact rate, payer, collection jurisdiction and NRS section await line-item review	Persons or organizations subject to the tax	Nevada Department of Taxation state_or_state_board	[INDEX_ONLY] separate underlying transactions index_only	pending_legal_pinpoint	tax_category_index_not_separate_receipt
NV-S-0187	Utilities	Universal Energy Charge — electricity Must be listed on invoice; customer exemptions under NRS 702.150/.160. NAC 702.310 rate conversion. State Energy Assistance and Conservation fund. Bill Surface: electricity bill · Pass-Through: direct pass-through; utility collects	Electricity retail customer	Public Utilities Commission of Nevada state_or_state_board	$0.00039 per kWh fixed	NRS 702.160 / NAC 702.310; NAC 702.330	customer_invoice_collected_for_state
NV-S-0188	Utilities	Universal Energy Charge — natural gas Must be itemized; separate from energy sales tax exemption. Bill Surface: natural gas bill · Pass-Through: direct pass-through; utility collects	Natural gas retail customer	Public Utilities Commission of Nevada state_or_state_board	$0.0033 per therm fixed	NRS 702.160 / NAC 702.310; NAC 702.330	customer_invoice_collected_for_state
NV-S-0189	Telecommunications	Telecommunications relay / TDD access-line surcharge FY2026 PUC form shows $0.07; FY2027 rate not verified. Statutory cap $0.08; carriers collect and remit. Bill Surface: telephone/mobile bill · Pass-Through: direct pass-through	Landline/wireless access-line customer	Public Utilities Commission of Nevada state_or_state_board	up to $0.08; FY2026 announced $0.07 per month per line maximum	NRS 427A.797 / NAC 707.030	customer_invoice_collected_for_state
NV-S-0190	Utilities	PUCN and Consumer Advocate annual utility regulatory assessment Commission portion at most 3.50 mills; Consumer Advocate portion at most 0.75 mills; minimum $100. Actual annual assessment set by PUC. Certain utility types excluded. Bill Surface: utility business costs · Pass-Through: recovery in rates requires tariff evidence	Jurisdictional utilities and qualifying energy sellers	Public Utilities Commission of Nevada state_or_state_board	up to 4.25 mills / $1 revenue (0.425%) of intrastate gross operating revenue annually maximum	NRS 704.033	business_paid_to_state
NV-S-0191	Telecommunications	Commercial mobile radio service annual license In lieu of PUC utility gross revenue assessment applicable to certain other utility providers. Bill Surface: wireless carrier expenses · Pass-Through: not directly customer pass-through without invoice evidence	Wireless carrier / CMRS provider	Public Utilities Commission of Nevada state_or_state_board	$200 per year per provider fixed	NRS 704.033	business_paid_to_state
NV-S-0192	Healthcare	Private hospital provider assessment Official July 2 2025 bulletin announced 6% SFY2026 revenue objective; individual inpatient/outpatient assessment rates to be separately announced; 2026-27 current rate requires further verification. Bill Surface: hospital and medical service bills · Pass-Through: provider-level charge; consumer pass-through not established	Qualifying private hospitals	Nevada Medicaid / Nevada Health Authority state_or_state_board	FY2026 target 6% of aggregate qualifying net patient revenue qualifying hospital revenue percentage_varying	NRS 422.3794	business_paid_to_state
NV-S-0193	Healthcare	Nursing facility quality fee Rate based on regulated percentage of annual gross facility revenues; actual current per-day amount not verified. Bill Surface: nursing home and long-term care bills · Pass-Through: provider-level fee; consumer pass-through not established	Nevada licensed nursing facility	Nevada Medicaid / Nevada Health Authority state_or_state_board	variable state-determined per non-Medicare patient day per non-Medicare patient day delegated_rate	NRS 422.3775	business_paid_to_state
NV-S-0194	Healthcare	Private emergency medical transportation assessment Enacted 2025; statute delegates percentage to regulation, with federal-law conditions and exceptions. Current effective regulations and rate need verification. Bill Surface: ambulance service · Pass-Through: business assessment; customer pass-through not established	Private emergency ambulance transport provider	Nevada Medicaid / Nevada Health Authority state_or_state_board	not over 5.5% of qualifying net revenue absent statutory exception net revenue from emergency ambulance services maximum	NRS 422.3743	business_paid_to_state
NV-S-0195	Insurance	Insurance administration and enforcement annual assessment Division announced 2026 insurer A&E assessment due July 1 2026; assessable insurer amount appears on individualized invoice. Bill Surface: insurance premiums · Pass-Through: company expense; pass-through not verified	Insurer with Nevada certificate of authority	Nevada Division of Insurance state_or_state_board	invoice-dependent annual assessment delegated_rate	NRS 680C.110	business_paid_to_state
NV-S-0196	Insurance	Insurance guaranty association member assessment Association not state government; assessments follow covered insolvencies. NRS 687A.140 calls for premium rate recoupment net of returns/credits; do not add association receipts to state revenue. Bill Surface: insurance premiums · Pass-Through: express rate recoupment under NRS 687A.140	Member property/casualty insurers	Nevada Insurance Guaranty Association state_or_state_board	up to 2% of prior year net direct written premiums of member insurer net direct written premium per year maximum	NRS 687A.060	legally_mandated_to_nonstate_association
NV-S-0197	Labor	Workers compensation program insurer assessment Calculated for workers comp and safety program and associated accounts; actual rates/cost allocation not verified. NAC 616B.701/.731. Bill Surface: workers compensation business cost · Pass-Through: insurer premium/rate recovery requires documentation	Workers compensation insurer	Nevada Division of Industrial Relations state_or_state_board	variable annual assessment per insurer per assessment year delegated_rate	NRS 232.680 / NAC 616B.701; NAC 616B.731	business_paid_to_state
NV-S-0198	Fuel	Petroleum product cleanup fee Imposed on qualifying motor vehicle fuel, diesel #1/#2 and heating oil imported or refined in state with enumerated exceptions. Fuel invoice/pump amount cannot be separately quantified without pass-through evidence. Bill Surface: gasoline/diesel/heating oil · Pass-Through: upstream charge; cost often embedded but exact pass-through not established	Fuel importer/refiner	Nevada DMV / Nevada Division of Environmental Protection state_or_state_board	$0.0075 per qualifying gallon fixed	NRS 445C.330	business_paid_to_state
NV-S-0199	Employment	Nevada unemployment insurance tax 2026 rate schedule and wage base verified from Nevada DETR; varies with employer experience. Bill Surface: business payroll and pricing · Pass-Through: employer obligation; allocation to prices not verifiable from invoices	Qualifying employer	Nevada Employment Security Division state_or_state_board	0.25%–5.40% experienced; 2.95% typical new employer of first $43,700 per employee 2026 rate_schedule	NRS Chapter 612	business_paid_to_state
NV-S-0200	Employment	Nevada Career Enhancement Program contribution Additional UI-related employer tax; agency says employer assigned 5.40% UI rate exempt. Bill Surface: business payroll and pricing · Pass-Through: employer obligation; allocation to prices not verifiable	Qualifying employer except employers at 5.40% UI rate	Nevada Employment Security Division state_or_state_board	0.05% 2026 UI-taxable wages fixed	NRS 612.606	business_paid_to_state
NV-S-0201	Retail	New tire state recycling fee Seller remits 95% to state; retains 5% for administrative costs. Identified as State Recycling Fee on sales receipt under NAC 444A. Bill Surface: tire purchase invoice · Pass-Through: statutory direct pass-through	Customer buying qualifying new vehicle tire	Nevada Department of Taxation state_or_state_board	$1.00 per new tire fixed	NRS 444A.090 / NAC 444A.	customer_invoice_collected_for_state
NV-S-0202	Insurance	Insurance Premium Tax — line-item obligation Existing 186-row file has category index only; this is individual insurer premium tax liability; special rules for risk retention etc. Bill Surface: insurance premiums · Pass-Through: insurer obligation; economic cost may be reflected in prices	Insurer	Nevada Department of Taxation state_or_state_board	3.5% standard insurers net direct premiums and net direct considerations percentage	NRS 680B.027	business_paid_to_state

SCREEN 2: CONSUMER BILLING, REGULATORY PASS-THROUGH & BUSINESS ASSESSMENTS

PROJECT PRECISION RULE: CONSUMER BILLING, REGULATORY PASS-THROUGH & ANTI-DOUBLE-COUNTING

Editorial Coverage vs. Legal Precision: All legally imposed payments are tracked as government taxes/charges regardless of official label, while preserving official legal categories so data is reproducible and legally accurate. We track private regulated expenses separately from amounts actually paid into a government treasury, statutory trust, or private statutory association.

Strict Anti-Double-Counting Rule: Never add gross consumer pass-through and upstream government receipt when they represent the same obligation. Do not infer pass-through merely from the fact that an insurer, hospital, fuel wholesaler, grocery distributor, or utility faces regulatory costs—consumer invoice fees require an invoice or applicable PUC tariff.

16 NEWLY VERIFIED STATUTE-LEVEL OBLIGATIONS (NV-S-0187 TO NV-S-0202)

ID	DOMAIN	NEWLY VERIFIED STATUTE-LEVEL OBLIGATION	RATE / CEILING	BILL SURFACE & PASS-THROUGH TREATMENT	REVENUE FLOW & RECEIVER	SOURCE LAW
NV-S-0187	Utilities	Universal Energy Charge — electricity Payer: Electricity retail customer · Collector: Public Utilities Commission of Nevada	$0.00039 per kWh (fixed)	electricity bill direct pass-through; utility collects	customer_invoice_collected_for_state Receiver: state · 2026 statute	NRS 702.160 / NAC 702.310; NAC 702.330
NV-S-0188	Utilities	Universal Energy Charge — natural gas Payer: Natural gas retail customer · Collector: Public Utilities Commission of Nevada	$0.0033 per therm (fixed)	natural gas bill direct pass-through; utility collects	customer_invoice_collected_for_state Receiver: state · 2026 statute	NRS 702.160 / NAC 702.310; NAC 702.330
NV-S-0189	Telecommunications	Telecommunications relay / TDD access-line surcharge Payer: Landline/wireless access-line customer · Collector: Public Utilities Commission of Nevada	up to $0.08; FY2026 announced $0.07 per month per line (maximum)	telephone/mobile bill direct pass-through	customer_invoice_collected_for_state Receiver: state · FY2026 announced, FY2027 pending	NRS 427A.797 / NAC 707.030
NV-S-0190	Utilities	PUCN and Consumer Advocate annual utility regulatory assessment Payer: Jurisdictional utilities and qualifying energy sellers · Collector: Public Utilities Commission of Nevada	up to 4.25 mills / $1 revenue (0.425%) of intrastate gross operating revenue annually (maximum)	utility business costs recovery in rates requires tariff evidence	business_paid_to_state Receiver: state · verify	NRS 704.033
NV-S-0191	Telecommunications	Commercial mobile radio service annual license Payer: Wireless carrier / CMRS provider · Collector: Public Utilities Commission of Nevada	$200 per year per provider (fixed)	wireless carrier expenses not directly customer pass-through without invoice evidence	business_paid_to_state Receiver: state · 2026 statute	NRS 704.033
NV-S-0192	Healthcare	Private hospital provider assessment Payer: Qualifying private hospitals · Collector: Nevada Medicaid / Nevada Health Authority	FY2026 target 6% of aggregate qualifying net patient revenue qualifying hospital revenue (percentage_varying)	hospital and medical service bills provider-level charge; consumer pass-through not established	business_paid_to_state Receiver: state · SFY2026 announcement; FY2027 rate pending	NRS 422.3794
NV-S-0193	Healthcare	Nursing facility quality fee Payer: Nevada licensed nursing facility · Collector: Nevada Medicaid / Nevada Health Authority	variable state-determined per non-Medicare patient day per non-Medicare patient day (delegated_rate)	nursing home and long-term care bills provider-level fee; consumer pass-through not established	business_paid_to_state Receiver: state · verify	NRS 422.3775
NV-S-0194	Healthcare	Private emergency medical transportation assessment Payer: Private emergency ambulance transport provider · Collector: Nevada Medicaid / Nevada Health Authority	not over 5.5% of qualifying net revenue absent statutory exception net revenue from emergency ambulance services (maximum)	ambulance service business assessment; customer pass-through not established	business_paid_to_state Receiver: state · verify	NRS 422.3743
NV-S-0195	Insurance	Insurance administration and enforcement annual assessment Payer: Insurer with Nevada certificate of authority · Collector: Nevada Division of Insurance	invoice-dependent annual assessment (delegated_rate)	insurance premiums company expense; pass-through not verified	business_paid_to_state Receiver: state · CY2026	NRS 680C.110
NV-S-0196	Insurance	Insurance guaranty association member assessment Payer: Member property/casualty insurers · Collector: Nevada Insurance Guaranty Association	up to 2% of prior year net direct written premiums of member insurer net direct written premium per year (maximum)	insurance premiums express rate recoupment under NRS 687A.140	legally_mandated_to_nonstate_association Receiver: private_statutory_association · verify	NRS 687A.060
NV-S-0197	Labor	Workers compensation program insurer assessment Payer: Workers compensation insurer · Collector: Nevada Division of Industrial Relations	variable annual assessment per insurer per assessment year (delegated_rate)	workers compensation business cost insurer premium/rate recovery requires documentation	business_paid_to_state Receiver: state · verify	NRS 232.680 / NAC 616B.701; NAC 616B.731
NV-S-0198	Fuel	Petroleum product cleanup fee Payer: Fuel importer/refiner · Collector: Nevada DMV / Nevada Division of Environmental Protection	$0.0075 per qualifying gallon (fixed)	gasoline/diesel/heating oil upstream charge; cost often embedded but exact pass-through not established	business_paid_to_state Receiver: state · 2026 statute	NRS 445C.330
NV-S-0199	Employment	Nevada unemployment insurance tax Payer: Qualifying employer · Collector: Nevada Employment Security Division	0.25%–5.40% experienced; 2.95% typical new employer of first $43,700 per employee 2026 (rate_schedule)	business payroll and pricing employer obligation; allocation to prices not verifiable from invoices	business_paid_to_state Receiver: state · CY2026	NRS Chapter 612
NV-S-0200	Employment	Nevada Career Enhancement Program contribution Payer: Qualifying employer except employers at 5.40% UI rate · Collector: Nevada Employment Security Division	0.05% 2026 UI-taxable wages (fixed)	business payroll and pricing employer obligation; allocation to prices not verifiable	business_paid_to_state Receiver: state · CY2026	NRS 612.606
NV-S-0201	Retail	New tire state recycling fee Payer: Customer buying qualifying new vehicle tire · Collector: Nevada Department of Taxation	$1.00 per new tire (fixed)	tire purchase invoice statutory direct pass-through	customer_invoice_collected_for_state Receiver: state_plus_5pct_seller · 2026 statute	NRS 444A.090 / NAC 444A.
NV-S-0202	Insurance	Insurance Premium Tax — line-item obligation Payer: Insurer · Collector: Nevada Department of Taxation	3.5% standard insurers net direct premiums and net direct considerations (percentage)	insurance premiums insurer obligation; economic cost may be reflected in prices	business_paid_to_state Receiver: state · CY2026	NRS 680B.027

25-ROW CONSUMER BILLING, PASS-THROUGH & TAXABILITY RESEARCH CATALOG

SECTOR	CHARGE OR TAXABILITY ITEM	COLLECTION TYPE	RATE OR STATUTORY TREATMENT	AUTHORITY	DATASET STATUS	AUDIT NOTE & VERIFICATION RULE
Electricity	Universal Energy Charge	Direct state receipt	$0.00039/kWh	NRS 702.160	new record	Verified statutory rate; separate item
Electricity	Local-government utility charge	Local revenue; state-authorized	Varies by municipality	NRS 704; utility tariff	Phase 2 pending	2026 NV Energy tariff explicitly says extra local government fee possible
Electricity	Energy efficiency / renewable program rate riders	PUC-approved utility recovery, not automatically state receipts	Tariff-dependent	PUC electric tariff	investigate	Requires individual tariff line and beneficiary audit
Natural gas	Universal Energy Charge	Direct state receipt	$0.0033/therm	NRS 702.160	new record	Verified statutory rate
Utility companies	PUCN/Consumer Advocate assessment	State business assessment	Ceiling 0.425% of gross intrastate operating revenue	NRS 704.033	new record	Not automatically direct invoice item; rate recovery requires tariff proof
Telephone / mobile	State TDD/telecommunications relay surcharge	State receipt	Statutory cap $0.08/line monthly; PUC FY2026 $0.07	NRS 427A.797	new record	2026-27 effective rate not located
Telephone / mobile	Emergency 911 surcharge	County receipt under state authority	Clark $0.50/line/month from Apr 1 2026	NRS 244A.7643	Phase 2 pending	Identified as a state-law authorization, not Nevada-state revenue
Cell phones	Sales tax on hardware	State and county sales tax	Destination rate; classification dependent	NRS Chapter 372	existing sales tax index	Phone hardware may be taxable; service plans have different treatment
Groceries	Unprepared food	Exempt sale	No Nevada sales tax generally	NRS 372.284	exemption classification	Must distinguish alcohol, pet food, vitamins, prepared food
Groceries	Prepared foods, vitamins, pet food	Taxable retail sale where applicable	Applicable sales tax	NRS 372.284	classification needed	Different groceries have different statutory taxability
Groceries	Dairy producer/processor licenses and inspections	Business fees	Rates need review	NRS/NAC 584	investigate	Official Department of Agriculture licenses and inspects production chain
Medical equipment	Prescribed durable/mobility/oxygen equipment	Exempt if statutory criteria met	No Nevada sales tax when qualifying	NRS 372.282	exemption classification	Nonqualifying hardware may be taxed
Medical devices, drugs	Prosthetics, orthotics, certain ostomy/hemodialysis, medicines	Exempt if qualifying	No Nevada sales tax when qualifying	NRS 372.283	exemption classification	Effective-date changes in chapter must be retained
Medical services	Professional care service invoice	Not generally taxable as standalone service	No general Nevada sales tax on standalone medical labor	NRS 372.105 + sales tax FAQs	classification needed	Specific separately sold goods and provider assessments must be studied
Hospitals	Private hospital provider assessment	Provider-paid state assessment	FY2026 aggregate target 6% of net patient revenue	NRS 422.3794	new record	Individual and FY2027 rates require further review
Nursing homes	Nursing facility quality fee	Provider-paid state fee	Per non-Medicare patient day; rate delegated	NRS 422.3775	new record	Current rate not independently verified
Ambulances	Private ambulance provider assessment	Business state assessment	Generally 5.5% maximum absent exceptions	NRS 422.3743	new record	Actual adopted rate / in-force commencement not verified
Insurance	Insurance premium tax	Business state tax	3.5% standard insurers	NRS 680B.027	new detailed record	Existing tax category index lacked per-tax specifics
Insurance	Nevada Insurance Guaranty Association assessment	Private statutory organization receipt	Up to 2% of insurer net premiums annually	NRS 687A.060; 687A.140	new record	Statutory cost recovery in premiums; not State Treasury receipt
Insurance	Annual insurance administration/enforcement assessment	State insurer fee	Amount from insurer invoice	NRS 680C.110	new record	2026 announcement located, agency-level invoices needed
Car fuel	Petroleum cleanup fee	Upstream state fee	$0.0075/qualifying gallon	NRS 445C.330	new record	Upstream cost; not necessarily shown at the pump
New tires	State recycling fee	Consumer fee collected for state	$1/new tire	NRS 444A.090	new detailed record	95% state; 5% seller retained
Businesses	Unemployment insurance tax	Employer direct state tax	0.25–5.40% existing, normally 2.95% new in 2026	NRS 612	new record	2026 taxable wage base $43,700
Businesses	Career Enhancement Program	Employer direct state tax	0.05% except employers at 5.40% UI rate	NRS 612.606	new record	Wage base same as UI
Businesses	Workers compensation safety assessments	Insurance assessment to state	Agency-variable rate	NRS 232.680; NAC 616B.701	new record	Insurers directly assessed; impact on premiums needs source

NOT AUTOMATICALLY TAXABLE (FALSE-POSITIVE GUARDRAILS)

Unprepared Groceries (NRS 372.284): Generally exempt from Nevada sales tax. Prepared foods, pet food, vitamins, and alcoholic beverages are NOT exempt under that rule.
Piped Gas, Electricity & Water (NRS 372.295): Piped/mains/line-delivered utilities are exempt from general sales tax, but the Universal Energy Charge (NRS 702.160, NV-S-0187 / NV-S-0188) applies separately.
Prescribed Medical & Mobility Equipment (NRS 372.282 / 372.283): Qualifying prescribed durable medical equipment, mobility equipment, oxygen delivery equipment (NRS 372.282), and qualifying medicines, prosthetics, orthotics, dialysis, and ostomy materials (NRS 372.283) are exempt.
Standalone Medical Professional Services (NRS 372.105): Standalone medical labor does not create general Nevada sales tax; check bundled tangible goods separately and never conflate provider assessments (NRS 422) with a direct patient invoice tax.

7 MANDATORY INVESTIGATIVE LANES

1. Utility Bill Auditors: PUC tariff riders (renewable, efficiency, fuel recovery), UEC (NV-S-0187/0188), PUCN assessment (NV-S-0190), and Phase 2 municipal franchise fees. Distinguish PUC rate approval from government revenue receipt.
2. Telecom Bill Auditors: Statewide TDD surcharge (NV-S-0189), CMRS carrier license (NV-S-0191), federal USF/FCC layer, and state-authorized county E911 (NRS 244A.7643). Separate handset sales tax from service plan taxation.
3. Retail / POS Auditors: Taxability matrix for groceries vs. prepared food, vitamins, pet food, diapers, hygiene products, DME, repair labor, deposits, and delivery; plus Dept. of Agriculture dairy/weights-and-measures fees (NRS 581/584).
4. Provider & Insurance Auditors: Hospital (NV-S-0192), nursing (NV-S-0193), and ambulance (NV-S-0194) assessments; Insurance Premium Tax (NV-S-0202), DOI A&E (NV-S-0195), Guaranty Association (NV-S-0196), and workers comp (NV-S-0197).
5. Oil / Gas / Vehicles: Fuel excise, petroleum cleanup fee (NV-S-0198), DMV registration/plate fees, and new-tire State Recycling Fee (NV-S-0201).
6. Every Business Sector: DETR UI (NV-S-0199) & CEP (NV-S-0200), MBT, Commerce Tax, licensing, mandatory bonds/insurance, and background checks.
7. Procurement & Finance: Document fees, payment convenience fees, restitution, penalties, liens, state parking/leases, unclaimed property (NV-S-0150), and off-Controller accounts.

REQUIRED 6-TABLE BILLING DATA MODEL & PUBLICATION RULES

charge_authorities: authority_id, legal label, policy classification, NRS, NAC, PUC docket/tariff, collector, recipient, payer, rate, formula, effective period, verification level.
invoice_line_labels: label_id, authority_id, vendor, product/plan, exact invoice string (e.g. "State Recycling Fee"), bill date, jurisdiction, remittance proof, state/local/federal/private tag.
business_cost_obligations: cost_id, authority_id, SIC/NAICS, payer type, taxable base, economic recovery status (verified directly billed / tariff-embedded / general price potential / unsupported).
cash_revenue_lines: agency, fund, GL code, fiscal year, net/gross receipts, refunds, retained seller percentage (e.g. 5% tire fee retention), audited ACFR statement.
transaction_exemptions & authority_to_receipt_links: statutory exemptions with effective dates and one-to-many consumer-to-provider-to-state reconciliation keys preventing double counting.
Publication Rule: NRS establishes authorization; NAC, PUC order/tariff, and agency rate notices establish actual live amounts. Unverified rates are explicitly logged as pending/unknown.

SCREEN 3: HOW MUCH DOES NEVADA TAKE? STATEWIDE DOMAIN BREAKDOWN (30 DOMAINS)

DATABASE A: LEGISLATIVE CHARGE AUTHORITY

One row per independently payable statutory obligation (plus authority hierarchy for tax brackets, optional fees, and cross-references). Tracks exact original-language label, payer, triggering event, quantified amount & type (fixed, maximum, minimum, bounded_percentage, tiered_percentage, delegated, contractual, rate_schedule), bill surface, pass-through status, fund receiver type, collecting agency, NRS/NAC citations, and live agency rate verification.

DATABASE B: ACTUAL RECEIPTS LEDGER

Tracks every actual dollar received by fiscal year, month, agency, budget account, General Ledger code, fund, collection method, gross vs. net, retained seller percentage (e.g. 5% tire fee retention), county-collected remittance, and custodial transfer—sourced from State Controller ledgers (NRS 227.295), OpenBudget, Executive Budget schedules, ACFR, agency annual reports, off-Treasury board commercial bank statements, and public-record requests. We never infer actual collections by multiplying fee rates; actual_2026_revenue remains blank until verified from ledger records.

EXTRACTION DOMAIN / CATEGORY	TOTAL ROWS	DIRECT / REMITTED STATE CHARGES	INDEX / CUSTODIAL / CAP / NON-STATE ROWS	COLLECTING AGENCIES & BOARDS	PRIMARY NRS / NAC CITATIONS
Wildlife	43	40	3	Authorized instructor, Authorized license agent, Nevada Department of Wildlife	NRS 502.040, NRS 502.110, NRS 502.240, NRS 502.250, NRS 502.253, NRS 502.350
Occupational licensing	22	22	0	Board/division specified by chapter, Nevada State Board of Accountancy, Nevada State Board of Architecture, Interior Design and Residential Design, Nevada State Board of Medical Examiners, Nevada State Board of Nursing, Nevada State Board of Professional Engineers and Land Surveyors, Nevada State Contractors Board	NRS 623.310, NRS 624.280, NRS 625.390, NRS 628.280, NRS 628.370, NRS 628.375
State tax department categories	20	0	20	Nevada Department of Taxation	tax.nv.gov / NRS Title 32 (line-item pinpoint active)
Business	15	15	0	Secretary of State	NRS 76.100, NRS 86.263, NRS 86.561
Gaming	14	14	0	Nevada Gaming Commission, Nevada Gaming Control/Commission	NRS 463.369, NRS 463.370, NRS 463.375, NRS 463.380, NRS 463.660
Finance	12	12	0	Nevada Financial Institutions Division	NRS 649.295, NRS 649.297, NRS 649.300
Real estate	10	10	0	Nevada Real Estate Division	NRS 645.830
Parks	7	7	0	Nevada State Parks	NRS 407.065, NRS 407.0653
Vehicles	7	7	0	Nevada DMV	NRS 482.268, NRS 482.367006, NRS 483.410, NRS 483.415
Environment	6	6	0	Nevada Commission, Nevada Division of Environmental Protection, Nevada environmental agency, State Sealer of Measurement Standards	NRS 445A.510, NRS 459.510, NRS 459.744, NRS 581.075
Government debt	5	4	1	State Controller, State Controller or authorized collector, State Controller or state agency	NRS 353C.115, NRS 353C.135
Courts	4	3	1	District court, District court clerk, Nevada Supreme Court Clerk	NRS 176.062, NRS 19.030, NRS 19.0302, NRS 2.250
Vital records	4	4	0	County Clerk, State Registrar	NRS 122.060, NRS 440.700
Combat sports	3	3	0	Nevada State Athletic Commission	NRS 467.107, NRS 467.108
Healthcare	3	3	0	Nevada Medicaid / Nevada Health Authority	NRS 422.3743, NRS 422.3775, NRS 422.3794
Insurance	3	2	1	Nevada Department of Taxation, Nevada Division of Insurance, Nevada Insurance Guaranty Association	NRS 680B.027, NRS 680C.110, NRS 687A.060
Utilities	3	3	0	Public Utilities Commission of Nevada	NRS 702.160, NRS 704.033
Agriculture	2	2	0	Nevada Department of Agriculture	NRS 561.355, NRS 561.385
Education	2	2	0	Nevada System of Higher Education	NRS 396.540
Employment	2	2	0	Nevada Employment Security Division	NRS 612.606, NRS Chapter 612
Government information	2	2	0	State agency, State law library	NRS 239.052
Securities	2	2	0	Secretary of State, Securities Division	NRS 90.500
Telecommunications	2	2	0	Public Utilities Commission of Nevada	NRS 427A.797, NRS 704.033
Unspecified	2	1	1	State Controller	NRS 227.295
Water	2	2	0	State Engineer	NRS 534.310
Finance - state operations	1	1	0	State Controller	NRS 227.185
Fuel	1	1	0	Nevada DMV / Nevada Division of Environmental Protection	NRS 445C.330
Labor	1	1	0	Nevada Division of Industrial Relations	NRS 232.680
Retail	1	1	0	Nevada Department of Taxation	NRS 444A.090
State-held property	1	0	1	Nevada State Treasurer	NRS 120A.620

SCREEN 4: FEE STACKING ON A SINGLE ACTIVITY

ACTIVITY STACK 01 // BUSINESS FORMATION

FORMING A NEVADA LLC (SECRETARY OF STATE)

A citizen forming a standard Nevada LLC faces three separate statutory extractions before doing a single dollar of business:

NV-S-0006 — Articles of Organization (NRS 86.561): $75 (fixed, per filing)
NV-S-0003 — Initial List of Managers/Members (NRS 86.263): $150 (fixed, per filing)
NV-S-0001 — State Business License — Noncorporate (NRS 76.100): $200 (fixed, per application)
Corporate Variant (NV-S-0002, NRS 76.100): $500 corporate business license brings Day-1 stack to $725.
Annual Recurring Toll (NV-S-0004 $150 + NV-S-0001 $200): $350/year forever just to remain in good standing, plus $100 dissolution fee (NV-S-0008) for permission to shut down.

DAY-1 MANDATORY STATE TAKE: $425 (LLC) / $725 (CORP)

ACTIVITY STACK 02 // VITAL RECORDS REMITTANCE

MARRIAGE LICENSE STATE REMITTANCES

Collected locally by the County Clerk, but mandated by state statute and remitted directly to State of Nevada accounts (revenue_flow = state_via_county):

NV-S-0119 — Marriage License State General Fund Component (NRS 122.060): $4 per license remitted to State General Fund
NV-S-0120 — Marriage License Domestic/Sexual Violence Account Component (NRS 122.060): $50 per license remitted to designated State account

STATE EXTRACTION PER MARRIAGE LICENSE: $54 (PLUS COUNTY FEES)

ACTIVITY STACK 03 // JUDICIAL ACCESS TOLL

FILING A CIVIL LAWSUIT IN DISTRICT COURT

Before a citizen can petition a Nevada District Court in a civil action, state statutes stack multiple surcharges onto the clerk's base filing fee:

NV-S-0115 — Civil Commencement State General Fund Surcharge (NRS 19.030): $32 remitted to State General Fund (state_via_county)
NV-S-0118 — District Court Additional Filing Surcharge (NRS 19.0302): $99 state-mandated county special account charge (state_authorized_local_revenue)
NV-S-0117 — Supreme Court Appeal Filing (NRS 2.250): $200 additional state fee if appealed

STATE-MANDATED CIVIL FILING SURCHARGES: $131 (+ $200 APPEAL)

ACTIVITY STACK 04 // OCCUPATIONAL PERMISSION

CONTRACTOR LICENSING CAPS (NRS 624.280)

To legally work as a contractor in Nevada, the Legislature authorizes the State Contractors Board to stack application, exam, and biennial renewal ceilings:

NV-S-0040 — Contractor License Application (NRS 624.280): up to $550 statutory cap
NV-S-0042 — Contractor Examination (NRS 624.280): up to $300 statutory cap
NV-S-0041 — Contractor Biennial License (NRS 624.280): up to $900 statutory cap every 2 years

STATUTORY CEILING STACK: UP TO $1,750

ACTIVITY STACK 05 // UTILITY & TELECOM BILLING

MONTHLY POWER, GAS & PHONE INVOICES

While piped gas/electricity are exempt from general sales tax (NRS 372.295), the state imposes direct customer invoice surcharges and upstream utility assessments:

NV-S-0187 — Electric Universal Energy Charge (NRS 702.160): $0.00039/kWh itemized on retail electric bill
NV-S-0188 — Natural Gas Universal Energy Charge (NRS 702.160): $0.0033/therm itemized on retail gas bill
NV-S-0189 — TDD / Relay Access-Line Surcharge (NRS 427A.797): up to $0.08/month/line ($0.07 FY2026 PUC form)
NV-S-0190 — PUCN Regulatory Assessment (NRS 704.033): up to 4.25 mills/$1 (0.425%) gross intrastate utility revenue

DIRECT INVOICE UEC + TDD + 0.425% UTILITY LEVY

ACTIVITY STACK 06 // EMPLOYER PAYROLL & WORKERS COMP

HIRING A NEVADA EMPLOYEE (NRS 612 / 363B / 232)

Before an employee receives a paycheck, Nevada stacks multiple state payroll and workers' compensation assessments on the employer:

NV-S-0199 — Unemployment Insurance Tax (NRS 612): 0.25%–5.40% (2.95% new employer) on first $43,700 (2026)
NV-S-0200 — Career Enhancement Program (NRS 612.606): +0.05% on UI-taxable wages
NV-S-0178 — Modified Business Tax (NRS 363A/363B): 1.17%–1.554% on gross wages above threshold
NV-S-0197 — Workers Comp Insurer Assessment (NRS 232.680): Variable annual DIR safety/injury assessment

MULTI-LAYER PAYROLL & LABOR TAXATION

SCREEN 5: GOVERNMENT CASH FLOW & CRITICAL AUDIT FINDINGS

REVENUE FLOW CLASSIFICATION	ROW COUNT	AGGREGATION RULE	CASH FLOW PATHWAY (PAYER → COLLECTOR → BENEFICIARY)
`state_direct` STATE DIRECT	149	INCLUDED IN STATE CHARGE COUNT	Collected directly by a State agency or board for state accounts
`tax_category_index_not_separate_receipt` DEPT. OF TAXATION CATEGORY INDEX	20	EXCLUDED BY NO-DOUBLE-COUNT FILTER	High-level tax category listed by Nevada Dept. of Taxation — underlying statutory line items audited separately
`business_paid_to_state` BUSINESS / PROVIDER ASSESSMENT	11	INCLUDED IN STATE CHARGE COUNT	State tax, regulatory assessment, or provider fee paid by utilities, hospitals, nursing facilities, ambulances, insurers, fuel importers, or employers (NRS 704.033 / 422.3794 / 680B.027 / 612)
`state_board_retains` BOARD RETAINS (OFF-TREASURY)	5	INCLUDED IN STATE CHARGE COUNT	Retained by occupational licensing board in commercial bank accounts outside State Treasury (NRS 628.140 / 625.150)
`customer_invoice_collected_for_state` CUSTOMER INVOICE SURCHARGE	4	INCLUDED IN STATE CHARGE COUNT	Mandatory state charge itemized or collected on retail customer bills and remitted to the State (NRS 702.160 UEC / NRS 427A.797 TDD / NRS 444A.090 Tire Recycling Fee)
`third_party_mandated_surcharge` MANDATED 3RD-PARTY SURCHARGE	3	EXCLUDED BY NO-DOUBLE-COUNT FILTER	Government-mandated surcharge retained by private agent/instructor (NRS 502.040 / 502.350) — excluded from state receipt total
`state_via_county` STATE VIA COUNTY	3	INCLUDED IN STATE CHARGE COUNT	Collected by County Clerk or District Court Clerk and remitted to State General Fund or designated state account (NRS 122.060 / 19.030)
`court_collected_mixed` COURT COLLECTED (MIXED)	1	INCLUDED IN STATE CHARGE COUNT	Collected by county court with statutory split across state and local accounts (NRS 176.062)
`state_authorized_local_revenue` STATE-IMPOSED LOCAL REVENUE	1	EXCLUDED BY NO-DOUBLE-COUNT FILTER	Mandated by state statute (NRS 19.0302) and retained in county special account — excluded from state receipt total
`informational_cap_not_separate_revenue` STATUTORY CEILING (NON-ADDABLE)	1	EXCLUDED BY NO-DOUBLE-COUNT FILTER	Overall statutory debt-recovery cost cap (NRS 353C.135) — ceiling only, not a standalone charge
`custodial_receipt` CUSTODIAL TRUST RECEIPT	1	EXCLUDED BY NO-DOUBLE-COUNT FILTER	Abandoned/unclaimed private property held in trust by State Treasurer (NRS 120A.620) — tracked separately from tax revenue
`intergovernmental_transfer` INTERGOVERNMENTAL TRANSFER	1	EXCLUDED BY NO-DOUBLE-COUNT FILTER	Federal funds and transfers reported by State Controller (NRS 227.295) — tracked as state inflow, not direct Nevada levy
`financial_income` STATE FINANCIAL INCOME	1	INCLUDED IN STATE CHARGE COUNT	Interest earnings on state deposits reported by State Controller (NRS 227.295)
`legally_mandated_to_nonstate_association` NON-STATE STATUTORY ASSOCIATION	1	EXCLUDED BY NO-DOUBLE-COUNT FILTER	Legally mandated insurer assessment paid to Nevada Insurance Guaranty Association with statutory premium rate recoupment (NRS 687A.060 / 687A.140) — excluded from State Treasury revenue total

CRITICAL FINDING 01 // NRS 227.295

NRS 227.295 — MANDATORY CONTROLLER LEDGER DISCLOSURE

Directs the Nevada State Controller to maintain a public electronic portal posting monthly tax, fee, fine, occupational licensing, interest, and federal-transfer revenues. Every statutory charge authority in Database A must be reconciled against actual General Ledger receipts in Database B.

Statute Source: https://www.leg.state.nv.us/NRS/NRS-227.html

CRITICAL FINDING 02 // NRS 628.140 / NRS 625.150

NRS 628.140 & NRS 625.150 — OFF-TREASURY COMMERCIAL BANK ACCOUNTS

Not all state regulatory boards deposit revenue into the State Treasury. Occupational boards (such as Accountancy and Professional Engineers & Land Surveyors) retain extracted licensing monies in independent commercial banks (revenue_flow = state_board_retains). Their separate financial statements must be audited via public-record requests.

Statute Source: https://www.leg.state.nv.us/NRS/NRS-628.html · https://www.leg.state.nv.us/NRS/NRS-625.html

CRITICAL FINDING 03 // NRS 624.280 / NRS 649.295

NRS 624.280 & NRS 649.295 — STATUTORY CEILINGS VS. DELEGATED NAC SCHEDULES

Statutory ceilings (amount_type = maximum) are legal upper limits, not necessarily the live price charged today. Where the Legislature delegates rate-setting to boards and agencies (amount_type = delegated / regulation_set / board_set), the Nevada Administrative Code (NAC) and live agency fee schedules must be cross-verified.

Statute Source: https://www.leg.state.nv.us/NRS/NRS-624.html · https://www.leg.state.nv.us/NRS/NRS-649.html

CRITICAL FINDING 04 // NRS 122.060 / NRS 19.030

NRS 122.060 & NRS 19.030 — COUNTY COLLECTORS REMITTING TO THE STATE

Revenue beneficiaries differ from collectors. County clerks collect $54 in state marriage-license remittances ($4 State General Fund + $50 State Domestic/Sexual Violence Account under NRS 122.060), and district court clerks collect $32 civil commencement State General Fund surcharges (NRS 19.030).

Statute Source: https://www.leg.state.nv.us/NRS/NRS-122.html · https://www.leg.state.nv.us/NRS/NRS-019.html

CRITICAL FINDING 05 // NRS 120A.620

NRS 120A.620 — CUSTODIAL TRUST RECEIPTS & ANTI-DOUBLE-COUNTING

Abandoned and unclaimed property seized into the Abandoned Property Trust Account (NV-S-0150) is held for private claimants, while federal transfers (NV-S-0151), third-party agent fees (NV-S-0096/0097/0159), and statutory caps (NV-S-0149) are tagged in revenue_flow so they are never double-counted as a second independent charge on the payer.

Statute Source: https://www.leg.state.nv.us/NRS/NRS-120A.html

SCREEN 6: DATA CAUTIONS, MISSING RECORDS & 8-STEP AUDIT WORKFLOW

DATA CAUTIONS & EVIDENCE RULES (READ BEFORE SUMMING)

NRS vs. NAC/Tariff Rates: NRS establishes legal authorization; NAC, PUC orders/tariffs, and agency rate notices establish actual live amounts. Never substitute a statutory cap or prior fiscal year rate (e.g. FY2026 $0.07 TDD surcharge or SFY2026 6% hospital target) for an unverified FY2027 rate.
Consumer Pass-Through Proof: Consumer invoice fees require an invoice or applicable tariff. Business taxes and regulatory assessments (e.g. NRS 704.033 PUCN assessment or NRS 445C.330 petroleum cleanup fee) cannot automatically be called a direct consumer fee without tariff/invoice proof.
Anti-Double-Counting: Never add a payer's remittance and a business's customer-invoice recovery to the same government revenue total, and never add private statutory association assessments (NV-S-0196 Insurance Guaranty Association) to State Treasury receipts.
amount_type = maximum (35 rows) is a statutory legal ceiling, not necessarily the live rate collected today.
actual_2026_revenue is intentionally blank across all 202 rows until verified against State Controller General Ledger reports, ACFR, and off-Treasury board financial statements.

8-STEP EXHAUSTIVE AUDIT WORKFLOW

Freeze 2025/2026 R1 NRS snapshots and traverse every chapter section-by-section (including judicial, NSHE, utility, healthcare, insurance, and occupational titles—not just Title 32).
Traverse the August 2026 NAC chapter index, PUC dockets/tariffs, and Nevada Register temporary/emergency regulations for all delegated fee schedules.
Audit 2025 Regular Session, 36th Special Session, and effective 2026 Statutes of Nevada for rate changes and future-effective dates (e.g. 2025 ambulance assessment NRS 422.3743).
Reconcile statutory authorities against live agency fee tables, PUC carrier forms, DETR schedules, and DOI invoices; flag any agency charging above or outside statutory authority.
Reconcile authorizations against Controller/OpenBudget ledgers, ACFR, AG settlements/forfeitures, NSHE accounts, and investment interest.
File NRS 239 public-record requests for FY2021–FY2026 revenue by source code, including off-Treasury board commercial bank accounts (NRS 628.140 / 625.150).
Enforce dual verification before marking complete: (1) primary law verified and (2) currently charged rate + actual ledger receipt + pass-through evidence verified.
Expand Phase 2 to all 17 Nevada counties, incorporated municipalities, and municipal utility franchise tariffs.