Las Vegas, NV Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Default fee basis
- Semiannual gross sales schedule
- Base fee (low tier)
- $55.00 semiannually
- Top-tier rate
- Gross income × 0.00056
- Fixed-fee example
- Barber/cosmetology: $50/year
- New classifications
- Set administratively by Department
Summary
Las Vegas sets business license fees by classification: a gross-sales schedule by default, or a fixed fee for over 100 named business types.
Unless specifically provided otherwise in this Code, each person doing business in the City shall pay to the City, in advance, a semiannual license fee based on the gross sales of the business according to the following schedule... In order to administer the provisions of this Title and provide statistical and demographic information, the Department shall have the authority to administratively create business licensing categories or classifications, with license fees based upon gross sales or gross revenue, for businesses which do not fit into existing categories or classifications.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 61).
Full Breakdown
Every business operating in Las Vegas pays a semiannual license fee under LVMC 6.04.005, tiered by gross sales from $55 up to $1,250,000, then 0.056% of gross income above that. But dozens of specific categories in Chapter 6.04, barber shops, bowling centers, carwashes, auto brokers, and many more, are pulled out of that default schedule and assigned their own flat annual fee instead, set by ordinance for each classification. The Department of Business Licensing can also create new administrative classifications on the fly for businesses that don't fit an existing category.
Violations & Fines
Operating without the correct license classification, or without a business license at all, is enforceable by the City under LVMC Title 6's licensing and penalty provisions; unpaid fees accrue as delinquent under the Chapter's collection rules.
Frequently Asked Questions
How does Las Vegas decide what license fee my business pays?
What if my business type isn't listed in the code?
Sources & Official References
Other rules in Las Vegas
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Business Tax Classification in Nearby Cities
How other cities in Clark County handle business tax classification.