Sales-based fees.
Las Vegas Municipal Code § 6.04.005
in effect6.04.005 - 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)
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_CH6.04BULIFE_6.04.005SASEFEFetched: 10/28/2026