But its not just rooftops springing up in this emerging Western economy.

Manufacturing, telecommunications and distribution centers are springing up through- out this state known for the gaming industry.

According to Dun and Bradstreet Corp., Nevada experienced a 16.3 percent increase in new business incorporations in 1997 -- the fourth highest rate in the nation -- with 26,999.

A key factor in Nevada's growth is a tax structure designed to be less burdensome to businesses and employees.

Nevada has no state corporate taxes or taxes on corporate shares. There are no franchise, unitary or inventory taxes. The state also has no personal income tax, inheritance, estate, gift or admissions tax.

"Companies are realizing the tremendous growth of the California economy, but they like the regulatory and tax status (of Nevada), so they are taking advantage of Nevada's great transportation and tax base," said Chris Barrett, manager of Economic Development for Sierra Pacific Power, which serves northern Nevada and northern California.

"We're seeing large businesses with international name brands expand. That's indicative of the healthy economy we have here and provides diversification to our economy."

The state's worker training programs also play a critical role in inviting new companies.

Quebecor, the nation's second largest printing company, is taking advantage of the program. The company opened a 410,000 square foot plant in Fernley, near Reno, this year.

In a burst of positive news for booming Las Vegas, a national tax study recently named it as the major U.S. city with the lowest tax burden for service companies.

Vertex's report (www.vertexinc.com) says the city has the lowest combined total of federal, state and local business taxes among 27 major cities.

Industrial and distribution growth
Dermody Properties recently acquired 207 acres for development at the new rail-served Tahoe Reno Industrial Center, with a 300,000 square foot facility planned for spring of 1999.

"We are excited about the opportunity to develop within the world's largest industrial park," said Lori Martin of Dermody Properties.

Also in the Reno area, UPS Logistics, a subsidiary of UPS, is building a 256,000 square foot facility in Fernley in the 5,000-acre Wade Development Park. The company will employ 65 at the site.

OfficeMax chose a 271,616 square foot facility in its Las Vegas Dermody Business Center for its West Coast distribution center.

Approximately 50 employees work at the site.

Ten buildings and more than 2 million square feet are planned for the business park.

The location of Nevada, situated at the hub of an 11-state region, has long supported distribution facilities. But now, companies such as Michelin, located in Reno, are using Nevada as both a manufacturing and distribution center.

The state also has the entertainment and recreation business to thank for this blossoming job rate. Recreational companies, including Patagonia, are moving operations to the state.

Duraflex, maker of Olympic Diving Boards, began manufacturing within the state's borders three years ago and is enjoying stable growth since its relocation to Reno.

Another recent Reno manufacturing addition, Summit Racing Equipment, recently moved into a 130,000 square foot building.

Telecommunications

Harley, with 335 employees at the center, is already expanding by adding 17,000 square feet in an adjacent facility. This site houses the credit, insurance and financing division of the company.

A city with an excellent example of an advanced telecommunication infrastructure is Las Vegas, the first major city in the United States to have total digital switching in its telecommunications system, with fiber optics connections into these switching stations. This state-of-the-art equipment enables Las Vegas to be at the forefront of the call center industry and the newly emerging industry of e-commerce.

Computer industry
With the help of the Westwood Studios, the state is also expanding steadily in the computer industry. The company recently relocated its computer interactive game production to a 37,047 square foot facility in Las Vegas.

"While we have not had a need to expand our facility, our growth has been in our employee size, from 80 to 140 since our relocation three years ago," says Laura Miele, vice president of Marketing.

With assistance from Sierra Pacific Power, Microsoft, based in Washington, recently completed a 60,000 square foot expansion of its software licensing division at the Sierra Executive Center in Reno. The project began in 1997 and has taken most of 1998 to complete.