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Local Taxes & Fees in Las Vegas, NV (2026)

2 verified local taxes & fees rules for Las Vegas, Nevada, sourced directly from the municipal code and official government pages.

Verified from official government sources

Business Tax Classification

Nevada has no income tax but imposes the Modified Business Tax (NRS 363B) on payroll over $50,000 quarterly, plus a $200 annual State Business License. Las Vegas adds business-classification-based privileged license fees under LVMC Title 6.

Modified business tax and LV license fees

Some Restrictions

Parking Tax

Las Vegas has no city parking excise tax. Strip casinos charge market-rate parking after MGM Resorts ended free self-parking in 2016. The City of Las Vegas operates downtown garages with fees that fund Parking Services and downtown improvements.

Strip casino paid parking, no city parking tax

Few Restrictions

Looking for Clark County county-wide rules?

County ordinances apply to unincorporated areas and may supplement Las Vegas city rules.

Local Taxes & Fees in Clark County