North Las Vegas, NV Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Gross-revenue minimum fee
- $25 per 6 months, $0-$12,000 income
- Top gross-revenue rate
- .0005555 x revenue over $1,200,000
- Fixed-category fee range
- $25 to $1,200 annually by business type
- Gross-revenue due dates
- Last day of July and January
- First-audit penalty
- 25 percent of the delinquency
- Fraud penalty
- 100 percent of delinquency plus 1.5%/month interest
Summary
North Las Vegas splits every business into two license classes under Title 5 of its municipal code. Businesses without a listed fixed rate pay a semi-annual fee scaled to six-month gross revenue under NLVMC 5.02.080, starting at $25 for up to $12,000 in sales. Every other business type gets its own flat annual fee in the alphabetical schedule set out at NLVMC 5.02.100 through 5.02.310.
[5.02.080(B)] Unless specifically provided otherwise in this title or in any other provision of this Code, each person doing business in the City shall pay to the department, in advance, a semi-annual license fee based on gross sales or gross revenues of the business according to the following schedule... [5.02.100] Each person doing business in the city in the categories set forth in the remaining sections of this chapter shall pay to the department in advance, an annual license fee at the rate set forth in the respective categories.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 146 Update 1).
Full Breakdown
0005555 times gross revenue above $1,200,000. 080C). 310 (W businesses). 100 sets the umbrella rule for that schedule: each person doing business in the categories set out in the remaining sections of the chapter pays an annual license fee at the rate set for the respective category. Flat rates in that schedule range from $25 (a bootblack stand) to $1,200 annually (dealers in bankrupt or damaged stock). 070 to confirm the declared classification and revenue figures.
Violations & Fines
Understating gross revenue to land in a lower fee bracket is enforced through audit under 5.02.070 and 5.02.075: a first-audit shortfall draws a 25 percent penalty on the delinquency, a second-audit shortfall 50 percent, and a fraudulent misstatement a full 100 percent penalty, plus interest at 1.5 percent per month. Operating in the wrong classification or without a license can lead to suspension, revocation or nonrenewal under 5.02.440, and unlicensed business activity is punishable under 5.02.460 by up to a $1,000 fine or six months in the city detention center.
Frequently Asked Questions
Is a North Las Vegas business license fee a tax?
How does the city decide which fee schedule applies to my business?
What happens if I underreport my gross revenue?
Sources & Official References
Other rules in North Las Vegas
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Business Tax Classification in Nearby Cities
How other cities in Clark County handle business tax classification.