Henderson vs Las Vegas
How do business tax classification rules compare between Henderson, NV and Las Vegas, NV?
Henderson and Las Vegas have similar restriction levels.
Henderson, NV
Clark County
Nevada Modified Business Tax (NRS 363B) applies a payroll tax to Henderson employers above the wage threshold. Henderson does not levy a separate city income or gross-receipts tax, only business license fees scaled by activity type.
View full Henderson rules →Las Vegas, NV
Clark County
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.
View full Las Vegas rules →Key Facts Comparison
| Fact | Henderson | Las Vegas |
|---|---|---|
| MBT rate | 1.378 percent general | - |
| Threshold | Wages above $50k quarterly | - |
| City income tax | None | - |
| Commerce tax | Above $4M revenue | - |
| MBT general rate | - | 1.378% over $50K |
| State license | - | $200 annual |
| City license | - | Industry-classified |
| State income tax | - | None |
| Gaming gross | - | NRS 463.370 tiered |
Highlighted rows indicate differences between cities.
Henderson FAQ
Does Henderson have a city income tax?
No. Nevada has no state or city income tax. Henderson business obligations are limited to license fees and state-level MBT plus Commerce Tax for larger firms.
How are Henderson license fees calculated?
Fees vary by NAICS code or activity type under HMC Title 5. Service businesses, retail, and contractors each have separate fee schedules updated annually.
Las Vegas FAQ
Does Nevada really have no income tax?
Correct. Nevada has no personal or corporate income tax. The state relies on sales tax, gaming tax, the Modified Business Tax on payroll, and the Commerce Tax on businesses with over $4 million Nevada gross revenue.
How are LV business license fees set?
LVMC Title 6 sorts businesses into categories like general retail, professional services, gaming, alcohol, adult entertainment, and pawnbrokers. Higher-risk privileged categories pay larger fees that scale with employees or square footage.
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