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.
Nevada has no state income tax, but levies a Modified Business Tax (MBT) on quarterly wages above approximately $50,000 per quarter for most employers. The general business rate is 1.378 percent on excess wages. Henderson layers no additional municipal income tax but charges business-license fees that vary by industry classification under HMC Title 5. Mining and financial-institution rates differ at the state level. Henderson businesses also pay the Nevada Commerce Tax if gross revenue exceeds $4 million annually. Misclassification of business type on the Henderson license can lead to audits and fee recovery.
Underpaying MBT, misclassifying business type for license fees, or failing Commerce Tax filing brings state Department of Taxation audit and Henderson license revocation for fraud.
See how other cities in Clark County handle business tax classification.
See how Henderson's business tax classification rules stack up against other locations.
Quick Compare
Help us keep this page accurate. If you notice an error or outdated information, let us know.