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.
Nevada finances state government partly through the Modified Business Tax (MBT), a quarterly payroll tax administered by the Department of Taxation under NRS 363B. General business pays 1.378% on wages above the $50,000 quarterly threshold; financial institutions pay 1.554%. Every entity also owes a $200 annual State Business License through the Secretary of State. On top of that, Las Vegas charges privileged business license fees under LVMC Title 6, with rates classified by industry — bars, gaming, adult entertainment, and pawnbrokers carry significantly higher fees than general retail. Gaming licensees additionally pay quarterly gross-revenue taxes under NRS 463.370.
Late MBT filings draw 10% penalties plus monthly interest. Operating without a state or city business license brings cease-and-desist orders, civil penalties, and potential suspension of any required gaming license.
Las Vegas, NV
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Las Vegas, NV
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See how Las Vegas's business tax classification rules stack up against other locations.
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