1. A person who applies for renewal of a state business license shall submit a fee in the amount of $100 to the Secretary of State:
(a) If the person is an entity required to file an annual list with the Secretary of State pursuant to this title, at the time the person submits the annual list to the Secretary of State, unless the person submits a certificate or other form evidencing the dissolution of the entity; or
(b) If the person is not an entity required to file an annual list with the Secretary of State pursuant to this title, on the last day of the month in which the anniversary date of issuance of the state business license occurs in each year, unless the person submits a written statement to the Secretary of State, at least 10 days before that date, indicating that the person will not be conducting a business in this State after that date.
2. The Secretary of State shall, 90 days before the last day for filing an application for renewal of the state business license of a person who holds a state business license, provide to the person a notice of the state business license fee due pursuant to this section and a reminder to file the application for renewal required pursuant to this section. Failure of any person to receive a notice does not excuse the person from the penalty imposed by law.
3. If a person fails to submit the annual state business license fee required pursuant to this section in a timely manner and the person is:
(a) An entity required to file an annual list with the Secretary of State pursuant to this title, the person:
(1) Shall pay a penalty of $100 in addition to the annual state business license fee;
(2) Shall be deemed to have not complied with the requirement to file an annual list with the Secretary of State; and
(3) Is subject to all applicable provisions relating to the failure to file an annual list, including, without limitation, the provisions governing default and revocation of its charter or right to transact business in this State, except that the person is required to pay the penalty set forth in subparagraph (1).
(b) Not an entity required to file an annual list with the Secretary of State, the person shall pay a penalty in the amount of $100 in addition to the annual state business license fee. The Secretary of State shall provide to the person a written notice that:
(1) Must include a statement indicating the amount of the fees and penalties required pursuant to this section and the costs remaining unpaid.
(2) May be provided electronically, if the person has requested to receive communications by electronic transmission, by electronic mail or other electronic communication.
(Added to NRS by 2009, 2031; A 2009, 2408, effective July 1, 2011)