Business definition.
Reno Administrative Code § 4.04.007
in effectSec. 4.04.007. - Business definition.
Business or doing business means any business, enterprise, trade, occupation, calling, profession, vocation, or activity engaged in, conducted or carried on by any person, his agent or employee for the purpose of direct or indirect gain, benefit or advantage within the city and includes, but is not limited to:
(1) Any activity conducted by a person for which such person is required to file with the Internal Revenue Service a Schedule C (Form 1040), Profit or Loss From Business Form, or its equivalent or successor form, or a Schedule F (Form 1040), Farm Income and Expenses Form or its equivalent or successor form, for the activities;
(2) The performance of services for compensation that are not normally subject to withholding taxes, including but not limited to, independent contractors and commissioned sales agents; or
(3) The renting or leasing of:
a. Any commercial or industrial property in the city, or
b. Three or more residential dwelling units on one parcel of land in the city.
The terms "business" or "doing business" do not include:
(1) Activities conducted by, or for the exclusive benefit of, organizations that are certified as tax exempt entities pursuant to 26 U.S.C. Section 501(c), including but not limited to organizations operated for religious, charitable, scientific, literary, educational, or fraternal purposes.
(2) Activities of any federal or Nevada based governmental or quasi-governmental entity acting in its capacity as such.
(3) Wages earned as an employee.
(Ord. No. 4764, § 1, 7-8-97)
Source: City of Reno, Nevada, Administrative Code, City Charter and Annexation and Land Development Code (Municode Library, library.municode.com)URL: https://library.municode.com/nv/reno/codes/administrative_code?nodeId=PT2READCO_TIT4BULICO_CH4.04GEPR_S4.04.007BUDEFetched: 11/1/2026