Elko County, NV Local Taxes & Fees: Business Tax Classification (2026)

Section 6-1-13 of the Elko County Code, in Chapter 6-1, Business Licenses, Mountain City, hands classification to one official: in all cases not specifically named in the chapter, the Clerk places the business in the category the Clerk considers proper. Under § 6-1-1, "Clerk" means the County Clerk of the County of Elko, and the chapter applies only inside the unincorporated Town of Mountain City, not in the incorporated cities of Elko, Carlin, Wells or West Wendover. The Board of County Commissioners acts as the "Town Board" under the same definitions.

The named categories are in § 6-1-12, which fixes rates for brokers and insurance agents, contractors, amusements, peddlers, solicitors, utilities, eating establishments, lodging, professions, junk dealers, convalescent homes and nurseries, barber shops and beauty parlors, and liquor sellers. The catch-all is subsection (O), Gross Business Licenses, for every person selling tangible personal property at retail or wholesale, or furnishing services, not otherwise specifically licensed. Those businesses file a gross sales statement with the Clerk between June 30 and July 31. The fee is $15.00 per year if gross sales for the preceding 12 months were $25,000.00 or less, and $40.00 per year above that. A business with no sales yet pays a $15.00 semi-annual license. Statements are confidential, and the Clerk can examine books to verify gross receipts.

Under § 6-1-8(A) the license year runs July 1 through June 30, and fees are paid in advance. An application in the half year starting January 1 pays fifty percent of the annual fee. Section 6-1-1 defines gross sales to include sales and service receipts from business transacted within the Town, and says the chapter imposes no tax the Town is not authorized to impose under Nevada or federal law. Section 6-1-12(R) bases a transient business fee on the section covering businesses with a fixed place.