Tobacco products wholesalers and retailers must also obtain a Tobacco Products Wholesale License or Tobacco Retail License, respectively, by submitting an Application for Cigarette Wholesale License, Cigarette, Manufacturer License, Tobacco Retail License, and Other Tobacco Products Wholesale License with the Department of Taxation. Tobacco Retail Licenses are valid for the calendar year for which they are issued and must be renewed annually on or before January 15th through the Department of Taxation’s Tax Center at https://www.nevadatax.nv.gov/web/. Annual renewal is not required for Tobacco Products Wholesale Licenses.
Nev. Rev. Stat. § 370.445: Dealer’s license required; refusal to issue or renew; suspension or revocation; regulations; penalty
Tobacco products wholesalers must file an Other Tobacco Products Excise Tax Return on or before the 20th day of each month, along with payment for taxes due. A return is due every month, whether or not purchases were made. Returns can be filed through the Department of Taxation’s Tax Center at https://www.nevadatax.nv.gov/web/.
Age-restricted stand-alone bars, taverns, and saloons, and completely enclosed areas within these establishments may allow smoking and drinking, provided that the establishment is one:
Devoted primarily to the sale of alcoholic beverages to be consumed on the premises;
In which food service or sales may or may not be incidental food service or sales, in the discretion of the operator of the establishment;
In which patrons under 21 years of age are prohibited at all times from entering the premises; and
That must be located within:
A physically independent building that does not share a common entryway or indoor area with a restaurant, public place or any other indoor workplace where smoking is prohibited by this section; or
A completely enclosed area of a larger structure, which may include, without limitation, a strip mall or an airport, provided that indoor windows must remain closed at all times and doors must remain closed when not actively in use.
However, Nevada law does not provide a specific application procedure to qualify for exemption from the smoking ban. Localities may have specific requirements.
Nev. Rev. Stat. § 202.2483: Smoking tobacco; prohibited in certain areas; voluntary creation of nonsmoking areas; local regulation; posting signs; removal of paraphernalia; enforcement; retaliation prohibited
Localities may also require additional business licenses.