Clark County, NV Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Governing section
- Clark County Code § 6.12.995
- Fee basis
- Semiannual gross revenue tiers
- Minimum semiannual fee
- $25.00
- Top rate (over $1.2M)
- 0.05555% of revenue
- Multi-business option
- Single license or per-type accounting
Summary
Clark County sets business license fees on a semiannual gross-revenue schedule, and a business running several business types at one location can choose to be classified under a single gross license or track each type separately.
Any person operating, conducting and carrying on several different types of business at a fixed place of business in the county, which may fall within the gross classification mentioned in this section or Sections 6.12.020 through 6.12.994 of this chapter, is given the option of either: (1) Paying the license fee upon the total volume of business done in all such types of business on one of the gross licenses...; or (2) Keeping a separate account of the volume of business done on each type of business which falls within the gross classification mentioned in this section...
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 147).
Full Breakdown
Unincorporated Clark County licenses businesses under Code Chapter 6.12, with the fee set by semiannual gross revenue tiers running from $25 on the first $12,000 up to 0.05555% of revenue over $1.2 million. Under Section 6.12.995(c), an operator running multiple business types at one fixed location can either pay the full-volume fee on a single gross license and the minimum fee on the others, or keep separate accounts and pay each classification's rate on its own revenue.
Violations & Fines
Operating without the required business license, or misclassifying gross revenue to underpay the semiannual fee, exposes the licensee to license suspension or revocation under Title 6 in addition to the unpaid fee.
Frequently Asked Questions
How is my Clark County business license fee calculated?
I run two different business types at one location. Do I need two licenses?
Sources & Official References
Other rules in Clark County
Compare Clark County to another location·View the Nevada local taxes & fees overview
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