Exemptions.
Las Vegas Municipal Code § 6.02.065
in effect6.02.065 - Exemptions.
Except as otherwise specifically provided in this Title, nothing in this Title, including the imposition of any license fee, shall be deemed or construed to apply to any:
(A) Person engaged in any of the professions or occupations hereinafter enumerated solely as an employee of any other person who is properly licensed to conduct, manage or carry on any such business unless specifically provided otherwise in Chapter 6.04 or any other provision of this Title;
(B) Community theater as defined in NRS 364.130;
(C) Public bus transportation service for the carrying of passengers from place to place within the City, which is owned or operated by a governmental entity; provided, however, this exception does not apply to a private person who leases the service from the governmental entity for business purposes;
(D) Nonprofit professional services organization that provides all of its professional services to the public at no cost and has received its tax exempt status pursuant to Title 26 U.S.C. Section 501(c);
(E) Professional person licensed by the State who works solely either as a principal or employee for a nonprofit professional services organization that has tax exempt status pursuant to Title 26 U.S.C. Section 501(c), if such organization provides all of its professional services to the public at no cost; or
(F) Governmental entity or professional person licensed by the State who works solely as an employee of a governmental entity.
(Ord. No. 6164, § 5, 11-2-11; Ord. No. 6097, § 1, 6-16-10; Ord. 5998 § 2, 2008: Ord. 5352 § 1, 2001: Ord. 5081 § 3, 1998: Ord. 4004 § 1, 1996: Ord. 3332 § 2, 1988: Ord. 3033 § 1, 1983)
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_CH6.02BULIGE_6.02.065EXFetched: 10/28/2026