BUSINESS LICENSE FEES

Las Vegas Municipal Code tit. 6, ch. 6.04

in effect

Las Vegas Municipal Code § 6.04.005 Sales-based fees.

6.04.005 - Sales-based fees. (A) 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: Semiannual Gross Income (Dollars) | Semiannual License Fee (Dollars) 0—30,000 | 55.00 30,001—180,000 | 100.00 180,001—300,000 | 200.00 300,001—540,000 | 300.00 540,001—720,000 | 400.00 720,001—900,000 | 500.00 900,001—1,080,000 | 600.00 1,080,001—1,250,000 | 700.00 1,250,001 and over | Gross income multiplied by 0.00056 (B) 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. (Ord. No. 6327, § 3, 6-18-14)

Las Vegas Municipal Code § 6.04.010 Applicability.

6.04.010 - Applicability. (A) Persons doing business in the licensing categories described in the Sections of this Chapter that follow shall pay in advance a semiannual or annual license fee at the specified rates. (B) For administrative purposes, the Director may bill any initial or subsequent annual license fee referenced in Subsection (A) of this Section on a semiannual basis. (Ord. No. 6327, § 3, 6-18-14)

Las Vegas Municipal Code § 6.04.020 Annual business license fee—Fifty dollars.

6.04.020 - Annual business license fee—Fifty dollars. Businesses within the following licensing categories shall pay an annual license fee of fifty dollars: Barber or cosmetology, which is any person or establishment that is licensed or required to be licensed pursuant to the provisions of NRS Chapter 643 or 664 and that offers barber or cosmetology services to the general public. The fee amount shall be charged for each customer chair or station provided for a licensed professional. Billiard or pool hall, with the fee amount to be charged for each billiard or pool table. Bowling center, which is a business providing a place to engage in the sport of bowling. The fee amount shall be charged for each alley. Express delivery service, which is any business providing a transport of goods from one location to another location for a fee. The license fee shall be charged for the first vehicle used in the business, and a thirty dollar annual fee to be charged for each additional vehicle used in the business. An applicant for this license may be required by the Director to furnish a State license or certificate, if applicable, or written verification that such license or certificate is not required. Interactive entertainment center, which is any establishment whose primary purpose is to provide technology enabled interactive entertainment, including, but not limited to, motion simulation, networked multi-site multi-player games, multi-media, and virtual reality based games for use by patrons of the establishment. The fee amount shall be charged for each playing station or payment receptacle that pertains to a game, multi-media or computer-related activity, devices or other form of entertainment. Any other type of business to be conducted on the premises, including any separate-leased area of the premises, must be separately licensed and is subject to any background investigation applicable thereto. Nonprofit commercial enterprise, which is any commercial enterprise regularly engaged in by an organization that has duly qualified as tax exempt under the Internal Revenue Code. The category does not include an organization whose commercial activities consist solely of one or more of the following: (A) Occasional fundraising activities; (B) Solicitation activities that are governed by the provisions of State law pertaining to solicitation by nonprofit organizations; or (C) The sale of items that are intended to convey a religious, political or ideological message. Transfer and storage company, which is any business providing transportation and storage of household goods, commercial goods or other commodities. The fee amount shall be charged for the first truck used in the business, and a thirty dollar annual fee to be charged for each additional truck used in the business. (Ord. No. 6327, § 3, 6-18-14)

Las Vegas Municipal Code § 6.04.030 Annual business license fee—One hundred dollars.

6.04.030 - Annual business license fee—One hundred dollars. Businesses or business locations within the following licensing categories shall pay an annual license fee of one hundred dollars: Tobacco dealer, which is any person licensed pursuant to NRS Chapter 370 to sell tobacco. The fee amount shall be charged for each sales location, whether a machine, retail location, or warehouse facility. Motor carrier and transportation services, which is any business operating as a common motor carrier as defined in NRS Chapter 706 that provides trucking, passenger transportation service including limousine and sightseeing for hire over fixed or non-fixed routes. An applicant for this license must furnish a certificate of public convenience and necessity from the Transportation Services Authority in accordance with NRS Chapter 706, or evidence of exemption from the certificate requirement. The fee amount of one hundred dollars shall be charged for each vehicle operated as part of the business, except that any vehicle which is devoted exclusively to public transportation as designated by a local government within Clark County is exempt from the license fee requirement. Truck rental agency, which is any business that offers trucks for rent. The fee amount shall be charged for each truck available for rental. (Ord. No. 6565, § 1, 1-4-17; Ord. No. 6494, § 2, 1-20-16; Ord. No. 6327, § 3, 6-18-14)

Las Vegas Municipal Code § 6.04.040 Annual business license fee—Two hundred dollars.

6.04.040 - Annual business license fee—Two hundred dollars. Businesses within the following licensing categories shall pay an annual license fee of two hundred dollars: Adult day care facility, which is an establishment operated and maintained to provide care, for not more than twelve hours at a time, on a temporary or permanent basis for aged or infirm persons. Administrative or corporate office space, which is an office location in which specific administrative functions or centralized functions of a business are conducted apart from the primary or affiliated business entities, whether the business operations of those entities are conducted at that location or elsewhere. Carwash, which is a stationary business that offers services to clean cars by either coin operation or direct payment, whether or not it is operated in conjunction with another business. The services offered may include the washing, waxing, cleaning and detailing of motor vehicles by human effort. Construction related services, which is any business that removes construction materials from construction sites for transportation to a disposal site, provides ancillary services to construction projects such as equipment used to pump or disperse concrete or construction related services which do not require a license per NRS Chapter 624. For purposes of this category, "construction materials" includes without limitation wood, plaster, metals, asphaltic substances, brick, block, concrete, excavation dirt, rock, stone and gravel. Designer-draftsman, which is any person who specializes in the planning or execution of the layout, decorations or furnishing for any interior structure, including advice related to or sales of decorator items, window and wall coverings or furnishings, or who prepares drawings or sketches of structures, but who is not acting as an architect under NRS Chapter 623. Permanent makeup, which is any business that enhances or alters facial characteristics by inserting indelible pigment under the skin or by the production of scars. Personal services, which is any business that provides personal services, including without limitation a wake-up service, reminder service, errand service, vehicle registration service, personal chef or cook service, or shopping service. The category does not include any service that is designated or included in another category identified in this Title. Photography business, which is any business that takes photographs for eventual sale to a client or customer of the business. Property maintenance provider, which is any person who provides onsite property maintenance or clean up services, such as, but not limited to the following services: handyman, janitorial, maid, lawn maintenance, pest control, pool and/or spa cleaning, power washing, sewer/septic pumping or cleaning, tree trimming or window cleaning primarily at, in or upon residential structures. This classification does not include activities requiring a contractor's license pursuant to NRS Chapter 624, nor does this classification include activities that primarily includes onsite property maintenance or clean up services at, in or upon commercial structures. Recreation facility, which is a business that offers to the public for a fee the use of recreational courts including tennis, handball or similar courts, swimming pool, rock climbing, health or fitness facility a skating facility on any indoor or outdoor surface and includes skating or skateboarding or similar facility. Rental referral service, which is any person who provides a listing or referral service for the rental of apartments, equipment, or other types of rentals. The category does not include any person or business that is required to be licensed under NRS Chapter 645. Riding horse rental, which is any person who provides riding horses for rent or provides boarding, stabling or training for riding horses. School, which is any institution or place of education or instruction, or any individual acting as a tutor, facilitator, trainer or otherwise providing instruction in a skill, except for an institution or individual offering post-secondary education. Shooting range, which is any business that operates a weapons range for practice, competition, training or instruction other than a law enforcement agency. Valet parking, which is any person engaged in providing for customers the service of parking private vehicles in a designated area. The category does not include any person who provides parking services for the customers of a business and is employed by that business. Vocational rehabilitation counselor, which is any person who provides the service of counseling clients relative to labor market assessments, job development, job assessments or employer consultation in the area of vocational rehabilitation. (Ord. No. 6327, § 3, 6-18-14)

Las Vegas Municipal Code § 6.04.050 Annual business license fee—Two hundred fifty dollars.

6.04.050 - Annual business license fee—Two hundred fifty dollars. Businesses within the following licensing categories shall pay an annual license fee of two hundred fifty dollars: Auto broker, which is any person who, for a fee or any other consideration, offers to provide to another person the service of arranging, negotiating or assisting in the purchase of a new or used vehicle which has not been registered by the broker. Automated teller operator, which is any person (other than a financial institution) who operates an automated teller or electronic terminal, as defined in NRS 660.135, in connection with another business. Automobile leasing, which is any business that leases automobiles or any other kind of motor vehicle, and is required to be licensed by the Nevada Department of Motor Vehicles. Bail agent or bail enforcement agent, which is any person who is authorized, employed or contracted by a surety or bail agent to do any of the following: (A) Solicit bail transactions; (B) Execute or countersign undertakings of bail; (C) Pledge currency, money orders or cashier's checks as security for a bail bond in connection with judicial proceedings and receive or be promised money or other things of value therefor; (D) Enforce the terms and conditions of a defendant's release from custody on bail in a criminal proceeding; or (E) Locate, apprehend, or surrender a defendant to custody. Each bail agent and bail enforcement agent is required to have an appropriate State license issued in accordance with NRS Chapter 697 before doing business in the City. Business service, which is any person or business, other than a professional licensed pursuant to LVMC 6.04.060, who engages in providing one or more general business services that is generally performed internally to a business including without limitation, billing, mailing, printing, customer service evaluations, tax preparation, the processing of claims or other paperwork, resident agent, holding company or other support services such as, telephone answering, paging and message forwarding services, bookkeeping services or other miscellaneous support services. Contractor, which is any person who is licensed or required to be licensed as a contractor under NRS Chapter 624, whether or not the contractor maintains a business location within the corporate limits of the City. Environmental analysis, which is any business that tests or analyzes the quality or content of soil, water, atmosphere, or other elements related to the environment. Membership service club or membership use club, which is any person or business that charges a membership fee for the right to use or purchase equipment or services or to obtain discount privileges. Merchandise broker, which is any person who acts as an agent for others in negotiating contracts, purchases, the sale of goods, wares or services and who does not take physical possession of the merchandise. Residential home care provider, which is any person who provides or contracts to provide supervision, care, or housekeeping or services to the sick, injured or dependent within a home setting, whether on a temporary or permanent basis. Travel and tour services, which is any person in the business of conducting tours, selling or purchasing and reserving hotel accommodations, transportation, show tickets, entertainment or other vacation incidentals for tourists or other persons and is not regulated by the Nevada Transportation Services Authority. Wire service, which is any person who engages in the business of transmitting or receiving funds by means of a communication system in which the transmission and reception stations are directly connected by one or more telephones or computers. (Ord. No. 6327, § 3, 6-18-14)

Las Vegas Municipal Code § 6.04.060 Annual business license fee—Two hundred dollars (first professional), one hundred fifty dollars (each additional).

6.04.060 - Annual business license fee—Two hundred dollars (first professional), one hundred fifty dollars (each additional). (A) Unless otherwise provided in this Chapter, each professional business located in the City shall pay an annual business license fee, based on the number of professionals it employs, at the rate of two hundred dollars for the first professional and one hundred fifty dollars for each additional professional. The annual rate for each additional professional who acts as a sales agent, broker, or adjuster on behalf of an insurance services provider regulated by State law, or who acts as a sales agent, broker or servicer with respect to other financial transactions, shall be two hundred dollars. (B) Each professional business located outside of the City and which does business in the City shall pay an annual business license fee of two hundred dollars. (C) Each professional business that consists of an individual who meets the following criteria shall pay an annual business license fee of one hundred fifty dollars no later than June 1, for the succeeding annual period: (1) Acts as a real estate broker-salesperson, real estate salesperson or property manager under NRS Chapter 645, or any combination thereof; (2) Works out of a location within the City or, in the case of a person acting as a property manager, either works out of a location within the City or manages property located within the City; and (3) Is associated with a real estate broker licensed under NRS Chapter 645 by means of an independent contractor relationship. (D) In accordance with Section 6.04.005, each professional business shall pay a semiannual business license fee based on its gross sales of products or services within the City not related to or required in the performance of professional services. (E) Each professional business shall pay whichever is greater, an annual license fee based on its gross revenue or a license fee based on a flat amount per professional pursuant to Subsection (A) of this Section if there are more than one hundred professionals working for the professional business. (Ord. No. 6327, § 3, 6-18-14)

Las Vegas Municipal Code § 6.04.070 Annual business license fee—Three hundred dollars.

6.04.070 - Annual business license fee—Three hundred dollars. Businesses within the following licensing categories shall pay an annual license fee of three hundred dollars: Appraiser, which is any person, other than a real estate appraiser, who estimates the worth or features of an item of personal property. Armored car service, which is a business that provides for hire the transportation of money, currency, bank notes, money orders, bonds, notes, gaming chips and other valuable property, instruments or documents. Automobile towing service, which is a business engaged in towing motor vehicles. The category does not include any service station or garage which, as an incident to providing repairs, tows automobiles to its place of business to make such repairs. Marketing or business consulting, which is any person or firm engaged in designing, producing and disseminating information to the general public, including public relations activities on behalf of persons or businesses, and which may also conduct analysis, budgeting and management counseling. Mini-storage facility, which is a facility with enclosed storage space, divided into compartments no larger than five hundred square feet in size, which is provided for use by individuals to store personal items or by businesses to store materials for operation of a business establishment. Radio station, which is any establishment located in the City that is licensed or required to be licensed by the Federal Communications Commission and is engaged in the commercial transmission of radio broadcasting by means of electromagnetic signals over public airways, public airwaves, public spectrum or by means of a site available over the Internet. Recreational vehicle park, which is any person who offers an area or tract of land where lots are rented or held out for rent to accommodate a recreational vehicle or where outdoor accommodations for camping are provided. Warehouse or storage, which is any person who engages in the business of, and holds himself out the public as, providing an enclosed structure for the storing of: (A) Wholesale goods for distribution or transfer to another location; or (B) Materials or other items, including the storing of the personal household goods and effects of another. (Ord. No. 6327, § 3, 6-18-14)

Las Vegas Municipal Code § 6.04.080 Annual business license fee—Five hundred dollars.

6.04.080 - Annual business license fee—Five hundred dollars. Businesses within the following licensing categories shall pay an annual license fee of five hundred dollars: Collection or credit reporting agency, which is any person that is licensed or required to be licensed as a collection agency under NRS Chapter 649, or is a person described in NRS 598C. 100. The fee amount shall be charged for each office location. Employment agency or contract labor service, which is any person licensed or required to be licensed under NRS Chapter 611, or who by contract supplies employees to perform temporary labor services for another under circumstances in which the individuals performing the labor do not become employees of the recipient of the services. Tattoo and body art, which is any business that places indelible marks and figures upon the body by inserting pigment under the skin or by the production of scars, or that pierces the skin for the purpose of inserting rings, loops, studs or other implements. Television broadcast station, which is any establishment located within the City that is licensed or required to be licensed by the Federal Communications Commission and is engaged in the commercial transmission of television broadcasting by means of electromagnetic signals over the public airways, public airwaves, public spectrum or by means of a site available over the Internet. (Ord. No. 6327, § 3, 6-18-14)

Las Vegas Municipal Code § 6.04.090 Annual business license fee—Six hundred fifty dollars.

6.04.090 - Annual business license fee—Six hundred fifty dollars. Businesses within the following licensing categories shall pay an annual license fee of six hundred fifty dollars: Advertising space leasing or selling, which is a person engaged in any form of leasing or selling outdoor advertising space, whether the space is at a fixed or mobile location. Commodity or securities broker or dealer, which is any person engaged in the business of effecting transactions in commodity options or securities transactions. Credit union, which is an organization that qualifies to operate as a credit union under NRS Chapter 678. The fee amount shall apply to each principal office and branch office thereof. Health maintenance organization or managed health care organization, which is any person who: (A) Has been granted a certificate of authority under NRS Chapter 695C to provide one or more health care services, is organized and operated by an insurance company, and is responsible for the availability and accessibility of such services to its enrollees; or (B) Provides, arranges, pays for, or reimburses for the provision of any element of health care services and who controls the amounts to be paid to health care providers by a managed care program. Title insurance company, which is any business that is licensed or required to be licensed under NRS Chapter 692A. Trust company, which is any business that is licensed or required to be licensed under NRS Chapter 669. (Ord. No. 6327, § 3, 6-18-14)

Las Vegas Municipal Code § 6.04.100 Annual business license fee—Eight hundred dollars.

6.04.100 - Annual business license fee—Eight hundred dollars. Businesses within the following licensing category shall pay an annual license fee of eight hundred dollars: Finance company, which is any person other than a bank, mortgage company, savings and loan, credit union, trust company or pawnbroker, who is licensed or required to be licensed under NRS Chapter 675 in order to lend money to others for profit or to hold himself out to the general public as such. (Ord. No. 6327, § 3, 6-18-14)

Las Vegas Municipal Code § 6.04.110 Annual business license fee—One thousand dollars.

6.04.110 - Annual business license fee—One thousand dollars. Businesses within the following licensing categories shall pay an annual license fee of one thousand dollars: Bank, commercial bank or banking corporation, which is any establishment, whether chartered by the State or Federal government, conducting the business of receiving money as demand deposits or otherwise carrying on banking or banking trust business. The fee shall be charged to each principal facility and branch facility thereof. Non-depository lender, which is any person who is licensed or required to be licensed under NRS Chapter 604A to operate a check-cashing service, deferred deposit loan service, high-interest loan service, or title loan service. Thrift company, which is any company licensed as such under NRS Chapter 677. The fee amount shall be charged to each principal facility and branch facility thereof. Time-share project broker, representative or sales agent, which is any person defined as such in NRS 119A.090, 119A.120 or 119A.130. (Ord. No. 6327, § 3, 6-18-14)

Las Vegas Municipal Code § 6.04.120 Annual business license fee—One thousand two hundred dollars.

6.04.120 - Annual business license fee—One thousand two hundred dollars. Businesses within the following licensing category shall pay an annual license fee of one thousand two hundred dollars: Bankrupt, damaged or assigned merchandise dealer, which is any person who sells, whether by assignment, consignment or otherwise, any bankrupt or damaged stock of merchandise or other items of value. (Ord. No. 6327, § 3, 6-18-14)

Las Vegas Municipal Code § 6.04.130 Annual business license fee—Three thousand dollars.

6.04.130 - Annual business license fee—Three thousand dollars. Subject to the provisions of Subsections (D) and (E) of LVMC 6.02.150, businesses within the following licensing category shall pay an annual license fee of three thousand dollars: Fulfillment center, which is a business whose services include without limitation the fulfillment of orders placed directly by a customer or by an affiliate company, whether such orders are placed by means of mail, fax, email, telephone or an internet transaction. The license fee for this category includes all sales-related activities. (Ord. No. 6327, § 3, 6-18-14)

Las Vegas Municipal Code § 6.04.140 Annual business license fee—Four thousand dollars.

6.04.140 - Annual business license fee—Four thousand dollars. Subject to the provisions of Subsections (D) and (E) of LVMC 6.02.150, businesses within the following licensing categories shall pay an annual license fee of four thousand dollars: Affiliate company software developer, which is a business that provides information technology services and/or a technology platform for its corporate affiliates, including without limitation (1) the development of websites, applications, e-commerce, digital assets, and (2) domain name management. Sales-related call center, which is a business that is designed, equipped and used to: (A) Handle a large volume of telephone calls pertaining to orders for goods that are placed by telephone or through an Internet website; and (B) Forward such orders directly to a merchant or fulfillment center to complete such transactions. If a call center has more than one business location in the City, an additional fee shall be charged for each such location. If a call center operates on behalf of more than one trade name, an additional fee shall be charged for each additional trade name on whose behalf the call center operates. The license fee for this category includes all sales-related activities. (Ord. No. 6327, § 3, 6-18-14)

Las Vegas Municipal Code § 6.04.150 Annual business license fee—Five thousand dollars.

6.04.150 - Annual business license fee—Five thousand dollars. Subject to the provisions of Subsections (D) and (E) of LVMC 6.02.150, businesses within the following licensing category shall pay an annual license fee of five thousand dollars: Internet retailer, which is any business that sells tangible personal property, digital goods or services primarily over the Internet, and has no walk-in retail sales or services. The license fee for this category includes all sales- and service-related activities. (Ord. No. 6327, § 3, 6-18-14)

Las Vegas Municipal Code § 6.04.155 Annual business license fee—Seventeen thousand five hundred dollars.

6.04.155 - Annual business license fee—Seventeen thousand five hundred dollars. Businesses within the following licensing category shall pay an annual license fee of seventeen thousand five hundred dollars: Transportation network company, which has the meaning ascribed to it in NRS Chapter 706A. The fee is intended to cover all company operations and no additional fee per-driver fee shall be imposed on the company or any individual driver. (Ord. No. 6934, § 1, 1-7-26; Ord. No. 6565, § 2, 1-4-17)

Las Vegas Municipal Code § 6.04.160 Fixed incremental semiannual license fee—Applicability.

6.04.160 - Fixed incremental semiannual license fee—Applicability. Businesses within the following licensing categories shall pay an annual fixed incremental license fee based upon the following schedules: Mobile home park, which is any person who offers an area or tract of land where two or more mobile homes or mobile home lots are sold, rented, leased owned or held out for that purpose. The annual license fee shall be calculated in accordance with the following schedule: Number of Spaces | Fee (Dollars) 1 to 50 | 150.00 51 to 100 | 300.00 Over 100 | 300.00 plus 5.00 per space over 100 Parking lot. For the operation of a public or semipublic parking lot, the annual license fee shall be calculated in accordance with the following schedule: Number of Vehicle Parking Spaces | Fee (Dollars) 1 to 50 | 150.00 Over 50 | 200.00 (Ord. No. 6327, § 3, 6-18-14)

Source: City of Las Vegas, Municipal Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/nv/las_vegas/codes/code_of_ordinances?nodeId=TIT6BUTALIRE_CH6.04BULIFEFetched: 10/28/2026