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

1 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

Las Vegas sets business license fees by classification: a gross-sales schedule by default, or a fixed fee for over 100 named business types.

Las Vegas Business License Fee Classes

Some Restrictions

Las Vegas Municipal Code § 6.04.005

Unless specifically provided otherwise in this Code, each person doing business in the City shall pay to the City, in advance, a semiannual license fee based on the gross sales of the business according to the following schedule... In order to administer the provisions of this Title and provide statistical and demographic information, the Department shall have the authority to administratively ...

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