Quick answer To get a Nevada business license, you need to apply to the Nevada Secretary of State for a State Business License through the ORION Business Portal. ORION replaced SilverFlume on September 14, 2026. An LLC or corporation gets the license when it files its initial list. A sole proprietor or partnership must get it before doing any business. In Las Vegas, you also need a local license. It comes from whichever of the six Clark County jurisdictions your address falls in: the City of Las Vegas, unincorporated Clark County, Henderson, North Las Vegas, Boulder City or Mesquite. You may also need tax registrations, such as a sales tax permit or an employer account.
By the iQTAXX tax team, 6360 S Rainbow Blvd, Suite 101, Las Vegas. Updated October 30, 2026. We checked every Nevada rule below on October 30, 2026. Our sources are the Nevada Revised Statutes (chapters 76, 86, 363B and 363C on leg.state.nv.us) and the Secretary of State's Business Info Hub and ORION portal. We also used the Nevada Department of Taxation, the Clark County Department of Business License, the Clark County Clerk and the City of Las Vegas Business Licensing division. We checked every federal rule against IRS.gov and FinCEN.
Call iQTAXX at 702.871.7884 (booking is by phone call only; we don't book by text or online) · 6360 S Rainbow Blvd, Suite 101, Las Vegas, NV 89118 · Open year-round, not seasonal · Serving Las Vegas since 2008
For married couples filing jointly who run a business together: the license is only the first step. How you and your spouse own the business decides which Nevada filings apply. It also decides how the income lands on your joint return. The options are a sole proprietorship in one name, a qualified joint venture, a partnership or an LLC. Nevada is a community property state, which gives couples choices most states don't. We walk through that with you before you file; we can't promise a result, because it depends on your numbers. Our fees depend on the forms your return needs. Call 702-871-7884 for a quote.
Key facts about Nevada business licenses (checked October 30, 2026)
- Nevada has a true statewide business license. "A person shall not conduct a business in this State unless and until the person obtains a state business license issued by the Secretary of State" (NRS 76.100).
- ORION replaced SilverFlume. The Secretary of State launched the ORION Business Portal on Monday, September 14, 2026 and deactivated SilverFlume. Existing SilverFlume logins and history moved over. Only the new forms are accepted (NRAA, ORION is live; Secretary of State Business Info Hub). The old nvsilverflume.gov address now forwards to orion.nv.gov.
- State fee set by law: two hundred dollars for most businesses and five hundred dollars for a corporation. You pay it at the first filing and at every yearly renewal (NRS 76.100 and 76.130).
- Sole proprietors count. Do you file a Schedule C, Schedule E or Schedule F with the IRS for an activity? Then you are a "business" under Nevada law, unless an exclusion applies (NRS 76.020).
- Exclusions exist but must be claimed. Some businesses are excluded (NRS 76.020). These include government entities and 501(c) nonprofits. They also include a home-based business earning no more than two-thirds of Nevada's average annual wage. A person whose only business is renting four or fewer dwelling units is excluded too. Most must still file a certificate of exemption every year (NRS 76.105).
- Late costs more. Missing the license or its renewal adds a one hundred dollar penalty per year. An entity is also treated as not having filed its annual list (NRS 76.110 and 76.130).
- The state license does not replace the local one. It "is in addition to any license to conduct business that must be obtained from the local jurisdiction" (NRS 76.100(6)).
- Many "Las Vegas" addresses are not in the City of Las Vegas. Clark County has six licensing jurisdictions. The county warns that "a large portion of the Las Vegas valley has a Las Vegas mailing address but is located in unincorporated Clark County" (Clark County general license guide).
- EIN first for tax permits. The Nevada Department of Taxation lists the EIN as step 1. It says you must have a business license before registering for a sales or use tax permit (Start / Run a Business). The EIN itself is free from the IRS (IRS, Get an EIN).
- No federal BOI report for U.S. companies. FinCEN's final rule (alert updated August 11, 2026) says U.S. companies are exempt and no longer need to file beneficial ownership reports (FinCEN, BOI), even though the state's September 2026 startup guide still mentions BOI.
Do you need a Nevada business license?
Almost certainly, if you earn money from a business in Nevada. Nevada is one of the few states that issues a business license at the state level, and it is separate from forming an LLC or corporation. The law defines "business" broadly (NRS 76.020):
- Any person other than a natural person that performs a service or engages in a trade for profit (LLCs, corporations, partnerships, trusts doing business).
- Any natural person who performs a service or engages in a trade for profit and must report that activity to the IRS on a Schedule C, Schedule E or Schedule F.
- Any entity organized under Title 7 (the Nevada business entity chapters) whether or not it makes a profit, which is why an LLC with no income still pays for a license.
Nevada also spells out what "conducting a business in this State" means for an entity. Any one of four things counts. The business is organized under Nevada law. It has an office or other base of operations here. It has a registered agent here. Or it pays wages to someone who works here (NRS 76.100(7)).
| Your situation | Need a State Business License? | Why | Source |
|---|---|---|---|
| Nevada LLC or corporation, even with no income | Yes, with the initial list and every annual list | Title 7 entities are a "business" whether or not they make a profit | NRS 76.020(1)(c); NRS 76.100(1)(a) |
| Sole proprietor filing a Schedule C (consultant, contractor, gig worker, agent) | Yes, before you start, unless an exclusion applies | A natural person who files Schedule C for the activity is a "business" | NRS 76.020(1)(b); NRS 76.100(1)(b) |
| Landlord filing Schedule E | Depends on how many units | A natural person whose sole business is renting four or fewer dwelling units is excluded | NRS 76.020(2)(d) |
| Home-based business with low net earnings | Possibly excluded, but you file a certificate of exemption | Excluded if net earnings are no more than two-thirds of the state's average annual wage for the prior year | NRS 76.020(2)(c); NRS 76.105 |
| 501(c) nonprofit | Excluded | Tax-exempt nonprofits are not a "business" under chapter 76 | NRS 76.020(2)(b) |
| Out-of-state company with a Nevada office or Nevada employees | Yes | Base of operations or wages paid for work here counts as doing business | NRS 76.100(7) |
| Out-of-state company with no office, agent or workers here | Usually no | All four conditions in NRS 76.100(7)(b) must be met | NRS 76.100(7)(b) |
| W-2 employee with no side business | No | Wages are not a trade or business you run | NRS 76.020 |
One license per person, not per activity. A natural person does not need more than one state business license for any combination of Schedule C, E and F activities in a federal tax year (NRS 76.120). If you drive rideshare and also flip a house as a sole proprietor, one state license covers you. Local licenses work differently, as you'll see below.
Why do you need both a state license and a local license?
Nevada uses a two-tier system. The Secretary of State's Business Info Hub puts it plainly. It tells owners to "check whether you need local city or county business licenses due to Nevada's two tier licensing system" (Business Info Hub, Filing Processing Fees). In the Las Vegas valley that means:
| Tier | Who issues it | What it covers | Renewal | Where to apply |
|---|---|---|---|---|
| State Business License | Nevada Secretary of State | Your right to conduct any business in Nevada; carries your Nevada Business ID (NVID) | Every year (with the annual list for entities) | ORION Business Portal |
| Local business license | City of Las Vegas, Clark County, Henderson, North Las Vegas, Boulder City or Mesquite, based on your address | The specific business activity at a specific location, after zoning and safety review | Set by each jurisdiction | Start at the Southern Nevada Regional Business License page |
| Industry license (if any) | A state board, such as the Nevada Real Estate Division or the State Contractors Board | Permission to practice a regulated trade | Set by each board | The board's own site |
| Tax registrations | Nevada Department of Taxation; DETR for unemployment insurance | Sales or use tax permit, Modified Business Tax, Commerce Tax | Returns on each tax's schedule | Department of Taxation |
The biggest mistake we see is treating the state license as "the" business license. It is only one of up to four layers, and the local license is the one Las Vegas inspectors and landlords usually ask to see.
Step by step: how to get a Nevada business license in Las Vegas
Here is the order that works, combining the steps the City of Las Vegas, Clark County and the Department of Taxation each publish.
| Step | What to do | Where | Why this order | Source |
|---|---|---|---|---|
| Sole proprietorship, partnership, LLC or corporation | Your own decision, ideally with your tax preparer | It sets which state forms and fees apply and how the IRS taxes you | NRS 76.100; IRS LLC pages |
| Search the state's business entity records; reserve the name if you want to hold it for 90 days | ORION | An LLC or corporation name must be distinguishable from names on file | NRS 86.171; NRS 78.039; NRS 78.040 |
| Enter your exact business address in the regional jurisdiction locator, then check zoning | maps.clarkcountynv.gov; city or county planning | Your address, not your mailing city, decides which local license you need | Clark County general license guide; City of Las Vegas |
| Apply on IRS.gov (free) unless you will operate under your Social Security number | IRS.gov | The Department of Taxation wants an EIN before a business license and tax permits | Nevada Department of Taxation; IRS |
| Entities: Articles plus initial list plus State Business License in one filing. Sole proprietors and partnerships: the State Business License application | ORION | The license is issued with the initial list for entities, or before you begin for everyone else | NRS 76.100(1) |
| Sales or use tax permit if you sell goods; register with DETR if you will have employees | My Nevada Tax; DETR | A business license must come before a tax permit | Nevada Department of Taxation |
| Certificate of Assumed or Fictitious Name with the Clark County Clerk | Clark County Clerk | The owner name must exactly match your state license | Clark County Clerk; Clark County guide |
| General license online; privileged or regulated licenses by appointment | Your city or Clark County | Steps 1 through 4 of the county checklist must be done first | Clark County; City of Las Vegas |
| Real estate, contracting, cosmetology, health and others | The state board for your trade | Many local licenses require proof of the board license | Clark County Resources and Helpful Links |
| State license and annual list each year; local license per its cycle; DBA every five years | ORION; your city or county; the Clerk | Late filings add penalties and can push an entity into default | NRS 76.130; NRS 86.272; Clark County Clerk |
Step 5 in detail: the State Business License through ORION
What ORION is. ORION is the Nevada Secretary of State's online business portal. The Secretary of State began the move from SilverFlume with a UCC module in December 2025. It said the second phase would bring business licenses, marks and notary into the new system. That phase would also "fully decommission SilverFlume" (Secretary of State news release, December 15, 2025). The full ORION Business Portal went live on September 14, 2026. SilverFlume usernames and passwords carry over, and historical data was migrated. Forms from the old SilverFlume era are rejected (NRAA, ORION is live). If a website, video or older article (including older versions of this page) tells you to "go to SilverFlume," use ORION instead.
When you get it.
- LLCs, corporations, limited partnerships and other entities that file an initial or annual list must get the license with that list. The law says "at the time of filing the initial or annual list" (NRS 76.100(1)(a)). In practice, the license is part of the formation filing.
- Sole proprietors, general partnerships and other businesses that do not file lists must obtain the license "before conducting a business in this State" (NRS 76.100(1)(b)). The Secretary of State's current form for these businesses is the Nevada State Business License "Other" form, revised July 1, 2026. It covers registration, renewal, amendment and cancellation (State Business License "Other" form and instructions).
What the application asks for. The statute requires the name you do business under, or the exact entity name on file. It asks for your business identification number if you already have one. It also asks for the location in Nevada of each place of business. An entity with no Nevada location uses its registered agent's address (NRS 76.100(2)). The "Other" form also asks for a short description of what your business does. It needs a Nevada business address. If you have no physical address, describe the location or event instead. You must give an email address (required under NAC 76.100) and a mailing address for notices. You sign under penalty of perjury.
Who signs. The owner of a business owned by one person; a member or partner of a partnership; a manager or managing member of an LLC; or an officer of a corporation (NRS 76.100(3)).
Filing on paper. The "Other" form can still be mailed or delivered with a check to the Nevada Secretary of State at 401 North Carson Street in Carson City, at 70 E. Bonneville Ave., Suite 100 in downtown Las Vegas, or at 1 State of Nevada Way in south Las Vegas, though the Secretary of State says filing online "may reduce processing time."
State fees set by Nevada law (government fees only)
These are fees the State of Nevada charges, written out in words. They are not iQTAXX fees. Our fees depend on the forms your return needs; call 702-871-7884 for a quote.
| Filing | Who pays | State fee | When | Statute |
|---|---|---|---|---|
| State Business License, initial | Corporations under NRS 78, 78A or 78B, and foreign corporations | Five hundred dollars | With the initial list | NRS 76.100(2)(c) |
| State Business License, initial | LLCs, partnerships, sole proprietors and all other businesses | Two hundred dollars | With the initial list, or before starting business | NRS 76.100(2)(c) |
| State Business License, renewal | Corporations | Five hundred dollars a year | With each annual list | NRS 76.130(2) |
| State Business License, renewal | Everyone else | Two hundred dollars a year | With the annual list, or by the last day of the license's anniversary month | NRS 76.130(1) |
| Late license or late renewal | Anyone who misses it | One hundred dollars penalty on top of the license fee, per year missed | When paid late | NRS 76.110; NRS 76.130(4) |
| LLC Articles of Organization | New Nevada LLCs | Seventy-five dollars | Once, at formation | NRS 86.561 |
| LLC initial and annual list | Nevada LLCs | One hundred fifty dollars each | At formation, then every year | NRS 86.263 |
| LLC late annual list | LLCs in default | Seventy-five dollar penalty added | When the list is late | NRS 86.272 |
| Exempt license | Government entities, Division of Insurance licensees and other qualifying exemptions | No fee | Renewed every year | NRS 76.105; "Other" form |
So a new Nevada LLC pays the State of Nevada four hundred twenty-five dollars to form and license itself (seventy-five for the Articles, one hundred fifty for the initial list and two hundred for the license), and three hundred fifty dollars every year after that to stay in good standing, even in a year with no income (NRS 86.561, 86.263; NRS 76.100, 76.130). A sole proprietor with no entity pays only the license fee. Local license fees are separate and vary by activity.
Exemptions and the certificate of exemption
Being excluded is not the same as doing nothing. A person who claims to be excluded under NRS 76.020(2) or otherwise exempt "must submit annually to the Secretary of State an application for a certificate of exemption," renewed every year (NRS 76.105). The exceptions are nonprofit corporations under chapters 82 and 84, nonprofit unit-owners' associations and 501(c) organizations under chapter 81, which do not have to file the certificate.
| Exclusion or exemption | Who qualifies | Must you file a yearly certificate of exemption? | Source |
|---|---|---|---|
| Governmental entity | Federal, state, county, city, town or district bodies and corporations wholly owned by the U.S. government; not private contractors working for them | Yes (exemption 001 on the "Other" form) | NRS 76.020(2)(a); NAC 76.040; "Other" form |
| Insurance company | Businesses with a license or certificate of authority from the Nevada Division of Insurance | Yes (exemption 006) | NRS 680B.020; "Other" form |
| 501(c) nonprofit | Religious, charitable, fraternal and other tax-exempt organizations | No, if organized under chapter 82, 84 or as a chapter 81 nonprofit | NRS 76.020(2)(b); NRS 76.105(6) |
| Low-earning home business | A person who runs a business from home with net earnings of no more than 66 2/3 percent of the average annual wage computed for the prior calendar year | Yes | NRS 76.020(2)(c); NRS 76.105 |
| Small landlord | A natural person whose sole business is renting four or fewer dwelling units | Yes | NRS 76.020(2)(d); NRS 76.105 |
| No business done | A natural person or partnership that conducted no business in Nevada for the period | The Secretary of State must waive the fee and penalty with satisfactory evidence | NRS 76.130(6) |
The home-business threshold is tied to the average annual wage under chapter 612 of NRS, rounded to the nearest hundred dollars, so it changes every year. Confirm the current figure with the Secretary of State before you rely on it. And note the word "sole": a landlord with four units who also runs a Schedule C business is not covered by the landlord exclusion.
What happens if you skip it
Nevada's penalties escalate. A one hundred dollar penalty is added for each year you conduct business without the license (NRS 76.110). An entity that misses its license or renewal is treated as not having filed its annual list. That exposes it to default and revocation of its charter (NRS 76.110 and 76.130). The Secretary of State may suspend or revoke a license for noncompliance (NRS 76.170). A person who "willfully fails or neglects to obtain or renew" the license is subject to a fine of not less than one thousand dollars and not more than ten thousand dollars, recovered in court (NRS 76.180). The state license can also be suspended if you owe a debt to a state agency that has been sent to the State Controller for collection (NRS 76.173).
| Problem | What Nevada law does | How to fix it | Source |
|---|---|---|---|
| Never got the license | One hundred dollar penalty per year plus each year's license fee; the state may refuse a new license until paid | File the license and pay back fees and penalties | NRS 76.110 |
| Missed the yearly renewal | One hundred dollar penalty; an entity is treated as not having filed its annual list | Renew in ORION with the annual list | NRS 76.130(4) |
| LLC annual list late | LLC goes into default with a seventy-five dollar penalty, and can later be revoked | File the list, fee and penalty; reinstate if revoked | NRS 86.272; NRS 86.274 |
| Willful failure to license | Fine of one thousand to ten thousand dollars in court | Get compliant before the Secretary of State refers it | NRS 76.180 |
| Owe a debt to a state agency in collection | License suspended until paid, on a payment plan, or shown invalid | Contact the State Controller | NRS 76.173 |
| Stopped doing business | Fees keep accruing until you cancel | File a cancellation (or a dissolution for an entity) | NRS 76.130(5) |
Step 3 and Step 8 in detail: your Las Vegas valley local license
Find your real jurisdiction first
Your mailing address can mislead you. The Clark County general license guide says the county has six jurisdictions. Each has its own licensing agency. The guide warns that "a large portion of the Las Vegas valley has a Las Vegas mailing address but is located in unincorporated Clark County" (Clark County general license guide). The Southern Nevada Regional Business License launch page checks your exact address and sends you to the right application.
| Jurisdiction | Business license phone (as listed on the regional launch page) | Hours listed |
|---|---|---|
| City of Las Vegas | 702-229-6281 | 7:00 am to 5:30 pm, Monday to Thursday |
| Unincorporated Clark County (for example Paradise, Spring Valley, Enterprise, Winchester and Sunrise Manor) | 702-455-0174 | 7:30 am to 5:30 pm, Monday to Thursday |
| City of Henderson | 702-267-1730 | 7:30 am to 5:30 pm, Monday to Thursday |
| City of North Las Vegas | 702-633-1520 | 8:00 am to 5:45 pm, Monday to Thursday |
| City of Boulder City | 702-293-9250 | 7:00 am to 6:00 pm, Monday to Thursday |
| City of Mesquite | 702-346-2835 ext. 3305 | 8:00 am to 4:30 pm Monday to Thursday; 8:00 am to 1:30 pm Friday |
Clark County also licenses businesses in outlying communities such as Laughlin, Indian Springs, Jean, Primm, Moapa, Overton, Logandale, Sandy Valley, Searchlight, Goodsprings and Glendale (Clark County, Apply for a Business License).
Working in more than one jurisdiction. The City of Las Vegas says to start with your primary jurisdiction. If you do business in different cities around Las Vegas, "you may need multiple licenses (one from each jurisdiction you do business in)" (City of Las Vegas, Apply for a Business License). Clark County says the same from its side. A city-based business that travels into unincorporated Clark County to work may need a county license too. This matters for mobile businesses, contractors, cleaners, mobile detailers and anyone who works at the customer's address.
City of Las Vegas: the five steps
The City of Las Vegas Business Licensing division publishes a step-by-step guide (City of Las Vegas):
- Check the address to confirm the location is inside the city.
- Check zoning and the building. Contact Planning (or read the Planning and Zoning FAQs) to confirm the activity is allowed. Then contact Building and Safety to confirm the Certificate of Occupancy fits your use before you sign a lease. Businesses that commonly have 50 or more occupants at one time are usually treated as places of public assembly, and a previous tenant's approval "does not guarantee approval for your business."
- Get the State Business License and register with the Department of Taxation, and keep those documents handy.
- File a fictitious firm name with the Clark County Clerk if you use a name other than your own or your entity's, and get an EIN from the IRS.
- Apply. General business license applications can be filed online; privileged business license applications are by appointment at 702-229-1840. After an online general application, a license technician contacts you by email within about 5 business days, and the city says to expect the license within 30 days, often sooner.
Unincorporated Clark County: the five steps
Clark County's guide uses a similar order. Determine your jurisdiction and land use. Get the State Business License. Register with the Department of Taxation and register your DBA. Then apply for a general license online, in person by appointment, or by mail to the Clark County Department of Business License, 500 S. Grand Central Parkway, 3rd Floor, Box 551810, Las Vegas, NV 89155 (Clark County general license guide). Facts worth knowing before you file:
- Incomplete applications are terminated with no refund of the application fee, so finish steps one through four first. The county publishes a business license application checklist (dated August 13, 2026).
- Fees depend on the activity. The county charges a one-time forty-five dollar application fee in addition to each license fee, and more than one license may be required if you provide more than one service.
- Timing. Most general licenses are issued within 45 days of a complete application. Comprehensive Planning reviews it within 5 working days. Then, except for home occupations, it goes to Fire Prevention and any other public safety agency your activity involves, such as the Southern Nevada Health District or Air Quality.
- Name match. The owner name on your fictitious firm name certificate "must exactly match the Entity Name displayed on your Nevada State Business License."
- Advertising under more than one name requires multiple business licenses.
- Renewals can be done online through the county's online renewal page.
| Question | City of Las Vegas | Unincorporated Clark County | Source |
|---|---|---|---|
| Where do I start? | Address check, then Planning and Building and Safety | Jurisdiction locator, then Comprehensive Planning | City of Las Vegas; Clark County guide |
| Is the state license required first? | Yes, plus Department of Taxation registration | Yes, plus Department of Taxation registration | Both guides |
| Can I apply online? | Yes, for general licenses; privileged licenses by appointment | Yes, for general licenses; also in person by appointment or by mail | Both guides |
| How long does it take? | Technician contact within about 5 business days; license expected within 30 days | Most general licenses within 45 days of a complete application | Both guides |
| Is there an application fee? | Ask the city; fees vary by license type | One-time forty-five dollar application fee plus the license fee | Clark County guide |
| What if I also work in other jurisdictions? | You may need a license from each one | A county license may be needed in addition to a city license | Both guides |
Henderson, North Las Vegas, Boulder City and Mesquite each run their own process. Call the numbers in the table above, or start from the regional launch page, which links to each one.
Step 7 in detail: fictitious firm names (DBAs) with the Clark County Clerk
Does your business name leave out the real name of each owner? Then Nevada treats it as an assumed or fictitious name. You must file a fictitious firm name (FFN) certificate with the County Clerk of each county where the business is conducted (Clark County Clerk, Fictitious Firm Name; NRS chapter 602).
| FFN fact | What the Clark County Clerk says |
|---|---|
| Who must file | Anyone doing business under a name that doesn't show the real name of each owner |
| Forms | Separate certificates for a sole proprietorship, general partnership (each partner completes one), registered business entity, trust, series LLC, address update and termination |
| How to file | Complete the form online, print it and submit the original signed form; the Clerk does not offer online filing of these documents |
| Exclusive rights? | No; filing "does not give exclusive rights to the use of that name," so search first |
| Renewal | Every five years from the date of filing; reminders go out about sixty days before expiration |
| Penalty | Doing business without complying, or falsely filing a termination, is a misdemeanor |
| Questions | 702-671-0600 |
An FFN may be required before you can get your local license, so file it early. Remember the matching rule: the owner name on the FFN must exactly match the name on your State Business License.
Step 6 in detail: Nevada tax registrations that follow the license
Nevada has no personal income tax and no corporate income tax, but it does have business taxes. The Department of Taxation's own sequence is EIN, then business license, then tax permits (Start / Run a Business).
| Tax or registration | Who needs it | Key rule | Source |
|---|---|---|---|
| Sales/Use Tax Permit (retailers) | Every retailer selling tangible personal property that will be stored, used or consumed in Nevada | You must have a business license first; the permit is fifteen dollars per location; apply online at My Nevada Tax or by mail | NRS 372.220; Department of Taxation |
| Consumer Use Tax Permit (non-retailers) | Businesses buying taxable goods for their own use without paying Nevada sales tax | Same registration process | NRS 372.220; Department of Taxation |
| Unemployment insurance (DETR) | Employers | Register with the Department of Employment, Training and Rehabilitation; registering with DETR automatically registers you for the MBT | Department of Taxation |
| Modified Business Tax (MBT) | Employers paying Nevada wages | General business rate 1.17 percent since July 1, 2023; the first fifty thousand dollars of wages each quarter is not taxed; returns are filed even when no tax is due | NRS 363B; Department of Taxation MBT page |
| Commerce Tax | Businesses with Nevada gross revenue over four million dollars in the fiscal year | Return generally due August 14 for the year ending June 30; 50 percent of Commerce Tax paid can be credited against the MBT | NRS 363C; Commerce Tax FAQs |
| Special cases | Financial institutions, alcohol or tobacco sellers, live entertainment admissions, exhibition facilities, retail tire sellers, short-term vehicle rentals | Call the Department of Taxation at 866-962-3707 | Department of Taxation |
| Workers' compensation | Employers | Coverage is handled through the Division of Industrial Relations, Workers' Compensation Section; the City of Reno, for example, asks for proof with a license application | Nevada DIR, Workers' Compensation |
Sources: Start / Run a Business, Modified Business Tax, Commerce Tax, Commerce Tax FAQs, NRS 363B, NRS 363C, NRS 372.
Federal side. The EIN is free and issued directly by the IRS (IRS, Get an EIN). Do you have net earnings from self-employment of four hundred dollars or more as a sole proprietor? Then you file Schedule SE. You pay self-employment tax of 15.3 percent (12.4 percent Social Security plus 2.9 percent Medicare) (IRS, Self-employment tax). The Nevada license doesn't change your federal tax; your entity choice and elections do. See business tax returns in Las Vegas and tax planning.
Nevada and federal tax figures for new business owners (checked October 30, 2026)
The rules above in plain numbers. Each figure was read on the official page linked in its row on October 30, 2026. Rates and thresholds can change, so confirm them on the source before you file.
| Figure | What it means for a Nevada business owner | Official source |
|---|---|---|
| 1.17% | Modified Business Tax rate for most general business employers on Nevada wages, effective July 1, 2023 (reduced from 1.378%) | Nevada Department of Taxation, Modified Business Tax |
| $50,000 | For general businesses, the first $50,000 of wages remains non-taxable under NRS 363B.110; every employer still files a return even when no tax is due | Nevada Department of Taxation, Modified Business Tax |
| 1.554% | Modified Business Tax rate for financial institutions and mining, on wages after health benefit deductions, with no wage exemption | Nevada Department of Taxation, Modified Business Tax |
| $4,000,000 | A business entity files a Commerce Tax return only when its Nevada gross revenue for the taxable year exceeds $4,000,000 | Nevada Department of Taxation, Commerce Tax FAQs |
| 50% | The Commerce Tax credit equals 50% of the Commerce Tax paid; it is nonrefundable and applies against the Modified Business Tax in the 4 calendar quarters after June 30 | Nevada Department of Taxation, Commerce Tax FAQs |
| 15.3% | Self-employment tax rate on net earnings from self-employment: 12.4% for Social Security plus 2.9% for Medicare; it applies once net earnings reach $400 | IRS Topic No. 554, Self-employment tax |
| 92.35% | Generally, the amount subject to self-employment tax is 92.35% of your net earnings from self-employment | IRS Topic No. 554, Self-employment tax |
| $250,000 | Additional Medicare tax threshold for a married couple filing a joint return; the threshold is $125,000 for married filing separately and $200,000 for all others | IRS Topic No. 554, Self-employment tax |
Which license and tax filings apply to your business type
| Business type | State Business License | Other state filings | Typical federal return | iQTAXX page |
|---|---|---|---|---|
| Sole proprietor (own name) | Yes, two hundred dollars a year, unless an exclusion applies | Local license; sales tax permit if selling goods | Schedule C and Schedule SE on Form 1040 | Self-employed taxes |
| Sole proprietor with a DBA | Yes | FFN with the Clark County Clerk; local license | Schedule C | Self-employed taxes |
| General partnership | Yes | FFN completed by each partner if using a trade name; local license | Form 1065 with K-1s | Business tax |
| Single-member LLC | Yes, with the initial and annual list | Annual list every year; local license | Schedule C or Schedule E, unless it elects S or C status | Nevada LLC advantages |
| Multi-member LLC | Yes, with the lists | Annual list; local license; MBT if employees | Form 1065, or Form 1120-S with an S election | LLC formation |
| Corporation (C or S) | Yes, five hundred dollars a year | Annual list of officers; local license; MBT on wages | Form 1120 or Form 1120-S | Incorporation tax; S corp taxes |
| Out-of-state company working here | Yes, if it meets NRS 76.100(7) | Foreign registration with the Secretary of State; local license where it works | Depends on structure | Business tax |
Married couples filing jointly who run a business together
Couples are the case most license guides skip. A few rules worth knowing:
- Nevada counts businesses by who files the IRS schedule. A natural person who files Schedule C, E or F for an activity is a "business" (NRS 76.020). One person never needs more than one state license for all of their own Schedule C, E and F activities (NRS 76.120).
- A qualified joint venture splits one business into two Schedule Cs. Spouses who own and operate an unincorporated business together and file jointly can elect not to be treated as a partnership. Each spouse then reports their share on their own Schedule C and Schedule SE (IRS, Election for married couples unincorporated businesses). Nevada's license rule looks at the person filing the schedule. So ask the Secretary of State whether your setup needs one license or two before you file. We'll tell you what the tax side looks like.
- A couple-owned LLC in a community property state has a choice. The IRS lets spouses who own an LLC as community property treat it either as a disregarded entity or as a partnership (IRS, Rev. Proc. 2002-69). Either way, the LLC itself holds one State Business License, renewed with its annual list.
| Couple's setup | State license | Federal filing on your joint return | Watch out for |
|---|---|---|---|
| Business in one spouse's name only | One, in that spouse's name | One Schedule C | The other spouse's work in the business still needs to be documented |
| Qualified joint venture | Confirm with the Secretary of State | Two Schedule Cs and two Schedule SEs | The election only applies to unincorporated businesses and joint filers |
| Husband-and-wife partnership | One, for the partnership | Form 1065 with two K-1s | A separate partnership return and deadline |
| LLC owned as community property | One, for the LLC, with the annual list | Schedule C (disregarded) or Form 1065 (partnership) | Pick one treatment and stay consistent |
Industry notes: trucking, rideshare and real estate
These are the three industries we work with most, and each has its own license wrinkles.
| Industry | State Business License | Other licenses or filings | Tax note | Source |
|---|---|---|---|---|
| Owner-operator trucking | Yes, as a sole proprietor or through your entity | Local license where your business is based; federal and state motor carrier rules apply separately | Form 2290 heavy highway vehicle use tax for heavy trucks | NRS 76.100; IRS, About Form 2290 |
| Rideshare and delivery drivers | Generally yes if you file Schedule C, unless you qualify for an exclusion and file the yearly certificate of exemption | Ask your jurisdiction whether a local license applies to your activity | Self-employment tax once net earnings reach four hundred dollars | NRS 76.020; NRS 76.105; IRS SE tax page; rideshare and gig taxes |
| Real estate agents | Yes, as a Schedule C business (or through your entity) | Your license from the Nevada Real Estate Division | Commissions are self-employment income | NRS 76.020; Real Estate Division |
| Landlords | Not needed if your sole business is four or fewer dwelling units (file the exemption) | Local rules for short-term rentals are separate | Rentals usually go on Schedule E | NRS 76.020(2)(d); real estate investor taxes |
| Contractors | Yes | A license from the Nevada State Contractors Board; the board also requires a unique name | Watch the MBT once you have employees | City of Las Vegas guide; NRS 363B |
When do Nevada business licenses and lists renew?
| What renews | When | Where | Cost to you |
|---|---|---|---|
| State Business License (entity) | With the annual list, by the last day of the anniversary month of formation | ORION | Two hundred dollars (five hundred for a corporation) plus the list fee |
| State Business License (sole proprietor or partnership) | By the last day of the month in which the license was first issued, every year | ORION or the "Other" form | Two hundred dollars |
| Certificate of exemption | Every year, on the same schedule | ORION or the "Other" form | No fee |
| Local business license | On the jurisdiction's cycle | Your city or Clark County online renewal | Set locally by activity |
| Fictitious firm name | Every five years from filing | Clark County Clerk | Clerk fees |
| MBT returns | Quarterly, for employers | My Nevada Tax | Tax on wages above the quarterly exemption |
| Commerce Tax return | August 14 each year, if over the threshold | My Nevada Tax | Based on Nevada gross revenue |
The Secretary of State must send a renewal notice 90 days before the deadline. But "failure of any person to receive a notice does not excuse the person from the penalty imposed by law" (NRS 76.130(3)). Make sure the email address in ORION is one you check, because the state may send notices electronically.
What are the common myths about Nevada business licenses?
| Myth | What's true | Source |
|---|---|---|
| "Forming an LLC is the same as getting a business license." | Forming the LLC and getting the State Business License happen in the same filing, but your local license is a separate application | NRS 76.100(1), (6) |
| "My state license lets me work anywhere in the valley." | The state license is in addition to local licenses, and each jurisdiction you work in may require its own | NRS 76.100(6); City of Las Vegas |
| "I have a Las Vegas address, so I apply to the City of Las Vegas." | Much of the valley with a Las Vegas mailing address is in unincorporated Clark County | Clark County guide |
| "Sole proprietors don't need a state license." | A natural person who files Schedule C, E or F for the activity is a business under NRS 76 | NRS 76.020(1)(b) |
| "If I'm exempt I don't file anything." | Most exclusions require a yearly certificate of exemption | NRS 76.105 |
| "A DBA protects my business name." | The Clerk says an FFN does not give exclusive rights to the name | Clark County Clerk |
| "I still file on SilverFlume." | SilverFlume was retired; ORION went live September 14, 2026 | NRAA; Business Info Hub |
| "My new LLC must file a BOI report." | FinCEN's final rule exempts U.S. companies | FinCEN |
| "No income means no Nevada fees." | Entities pay the license and list fees every year, income or not | NRS 76.020(1)(c); NRS 86.263 |
What iQTAXX does for new Nevada businesses
We are a Las Vegas tax office, open year-round since 2008. For a new business, we:
- Talk through your structure before you file, including whether a sole proprietorship, LLC, partnership or S corporation election fits your numbers (tax planning, incorporation tax).
- Prepare your federal business and personal returns, including Schedule C, partnership and corporate returns (business tax, personal tax).
- Explain which Nevada filings apply to you: the State Business License, annual list, MBT, Commerce Tax and sales tax permit.
- Help with extensions and IRS letters when a deadline slips (tax extensions, IRS resolutions).
We can't promise a particular tax result, because it depends on your situation, and the business license itself is filed with the Secretary of State and your city or county. Our fees depend on the forms your return needs. Call 702-871-7884 for a quote.
What to have ready when you call
| Item | Why we ask |
|---|---|
| Your business address (and any other places you work) | It decides your local jurisdiction and any extra licenses |
| Entity documents, or your plan for the structure | It sets your state forms and federal return |
| Your Nevada Business ID (NVID), if you have one | It's on your State Business License and every renewal |
| EIN letter from the IRS (CP 575), if you have one | Needed for tax registrations and returns |
| Expected income, employees and whether you sell goods | It decides MBT, sales tax and Commerce Tax questions |
| Spouse's role in the business, if you're married | It decides joint venture, partnership or LLC treatment on your joint return |
| Last year's return, if any | It shows what's already been filed |
What do clients say about iQTAXX?
These are real reviews from our public Google and Yelp profiles, quoted word for word (typos included). They describe iQTAXX as a company, not this specific topic, and no review predicts the outcome of your return. As of October 30, 2026, iQTAXX is rated 4.7 out of 5 from about 149 Google reviews and 4.3 out of 5 from 188 Yelp reviews.
★★★★★ 5 out of 5. “I’ve been with IQtaxx for over 14 years, and I honestly can’t imagine trusting anyone else with my taxes. Krystal has been my go-to tax preparer from day one—she’s sharp, professional, and always makes sure everything is done right. She handles both my personal and business taxes, and every year, she makes a stressful process feel smooth and manageable. Krystal takes the time to explain things, answers all my questions, and I always feel confident that I’m in great hands. If you want someone who’s reliable, experienced, and genuinely cares—Krystal at IQtaxx is it. I’m beyond grateful for the service and peace of mind they’ve given me for more than a decade! — A Very Happy Long-Time Client” — Anna G., review on Google
★★★★★ 5 out of 5. “What an amazing experience we had with iQTAXX. What a professional company. Starting from the front desk all the way to the tax preparer, we had the most pleasant and professional experience. Everyone is on top of their job. Ani returned our call right away with the requested information and Krystal was absolutely amazing! What a smart lady! Thank you iQTAXX for your service. Highly recommend!” — Astghik S., review on Google
★★★★★ 5 out of 5. “This is place is great. From the person answering the phone to the people helping with our issues, customer service is top notch. Thank you for your help, Krystal!” — Brian F., review on Google
★★★★★ 5 out of 5. “Great team! Fast, accurate, and they really care. Heard a lot of great things about them on Google and Yelp. They didn't disappoint.” — Richard Z., review on Yelp
Read all iQTAXX reviews on Google or on Yelp. Booking is by phone: call 702-871-7884 for a quote.
Frequently asked questions
How do I get a Nevada business license?
Apply for a State Business License with the Nevada Secretary of State through the ORION Business Portal. An LLC or corporation gets it with its initial list when it forms; a sole proprietor or partnership applies before starting business. Then get a local license from your city or Clark County and any tax permits your business needs.
How much does a Nevada business license cost?
The State Business License fee set by NRS 76.100 is two hundred dollars for most businesses and five hundred dollars for a corporation, and the same amount is due every year at renewal. Local license fees are separate and depend on the activity and jurisdiction.
Do I need a Nevada business license as a sole proprietor?
Generally yes. A natural person who must file a Schedule C, Schedule E or Schedule F with the IRS for a business activity is a business under NRS 76.020, and must get the license before conducting business, unless an exclusion such as the low-earning home business exclusion applies.
Is SilverFlume still used for Nevada business licenses?
No. The Secretary of State launched the ORION Business Portal on September 14, 2026 and deactivated SilverFlume. Existing logins and history moved to ORION, and only the new forms are accepted.
Do I need both a state and a city business license in Las Vegas?
Usually yes. NRS 76.100 says the state license is in addition to any local license, and you need a local license from the jurisdiction where your business is located, such as the City of Las Vegas or unincorporated Clark County.
How do I know if my business is in the City of Las Vegas or Clark County?
Enter your exact business address on the Southern Nevada Regional Business License launch page at maps.clarkcountynv.gov/jurisdiction. Clark County warns that much of the valley has a Las Vegas mailing address but is in unincorporated Clark County.
How long does it take to get a business license in Las Vegas?
The City of Las Vegas says a technician contacts you within about 5 business days of an online general application and to expect the license within 30 days. Clark County says most general licenses are issued within 45 days of a complete application.
When does a Nevada state business license expire?
It renews every year. Entities renew it with their annual list; sole proprietors and partnerships renew by the last day of the month in which the license was first issued. A late renewal adds a one hundred dollar penalty.
What happens if I don't get a Nevada business license?
Nevada adds a one hundred dollar penalty for each year you do business without one, an entity is treated as not having filed its annual list and can go into default, and willful failure can bring a court fine of one thousand to ten thousand dollars under NRS 76.180.
Who is exempt from the Nevada state business license?
NRS 76.020 excludes governmental entities, 501(c) nonprofits, a home-based business with net earnings of no more than two-thirds of the state's average annual wage, and a person whose only business is renting four or fewer dwelling units. Most of them must still file a certificate of exemption every year.
Do I need an EIN before getting a Nevada business license?
The Nevada Department of Taxation lists the EIN as step 1 and says you need it before applying for a business license and tax permits. A sole proprietor without employees may use a Social Security number with the IRS, but an EIN is free from IRS.gov.
Do I need a DBA in Clark County?
If you do business under a name that doesn't show the real name of each owner, you must file a fictitious firm name certificate with the Clark County Clerk. It must be renewed every five years and does not give exclusive rights to the name.
Do I need a sales tax permit in Nevada?
If you sell tangible personal property that will be stored, used or consumed in Nevada, yes. You need a business license first, then you apply for a Sales/Use Tax Permit at My Nevada Tax; the state fee is fifteen dollars per location.
Does a Nevada LLC need a business license?
Yes. Every LLC gets the State Business License with its initial list and renews it with each annual list, even in a year with no income. The license is two hundred dollars a year for an LLC.
Do rideshare drivers need a Nevada business license?
A driver who files a Schedule C is generally a business under NRS 76.020, so the state license applies unless an exclusion fits, such as the low-earning home business exclusion, which must be claimed with a yearly certificate of exemption. Check with your local jurisdiction about any local license.
Can a married couple share one Nevada business license?
An LLC or partnership owned by a couple holds one license in the entity's name. If you and your spouse run an unincorporated business as a qualified joint venture and each file a Schedule C, confirm with the Secretary of State whether one license or two is needed.
Do I need to file a BOI report for my new Nevada business?
No, if it is a U.S. company. FinCEN's final rule, with an alert updated August 11, 2026, says U.S. companies are exempt from beneficial ownership information reporting.
Sources
- Nevada Revised Statutes chapter 76, State Business Licenses (NRS 76.020, 76.100, 76.105, 76.110, 76.120, 76.130, 76.170, 76.173, 76.180)
- Nevada Revised Statutes chapter 86, Limited-Liability Companies (NRS 86.171, 86.263, 86.272, 86.561)
- Nevada Revised Statutes chapter 363B, Modified Business Tax
- Nevada Revised Statutes chapter 363C, Commerce Tax
- Nevada Revised Statutes chapter 372, Sales and Use Taxes
- Nevada Revised Statutes chapter 602, Doing business under an assumed name
- Nevada Secretary of State Business Info Hub and Filing Processing Fees
- Nevada Secretary of State Business Forms and State Business License "Other" form, revised July 1, 2026
- Nevada New Business Checklist
- ORION Business Portal
- Nevada Secretary of State news release on Project ORION, December 15, 2025
- Nevada Registered Agent Association: ORION is live, September 14, 2026
- Governor's Office of Economic Development, Guide to Starting a Business in Nevada (September 2026)
- Nevada Department of Taxation: Start / Run a Business
- Nevada Department of Taxation: Modified Business Tax
- Nevada Department of Taxation: Commerce Tax and Commerce Tax FAQs
- Southern Nevada Regional Business License launch page
- Clark County: A step-by-step guide to apply for a general business license
- Clark County: Apply for a business license
- Clark County: Resources and helpful links
- Clark County Clerk: Fictitious Firm Name
- City of Las Vegas: Apply for a Business License
- IRS: Get an employer identification number
- IRS: Self-employment tax
- IRS: Election for married couples unincorporated businesses
- IRS: Rev. Proc. 2002-69
- IRS: About Form 2290
- FinCEN: Beneficial ownership information reporting
Related iQTAXX pages
- Financial advantages of forming a Nevada LLC
- LLC formation in Las Vegas
- Incorporation tax help
- Business tax returns
- Tax planning
- S corp tax preparation in Las Vegas
- Self-employed tax preparation in Las Vegas
- Rideshare and gig driver taxes in Las Vegas
- Real estate investor taxes in Las Vegas
- Business tax return preparation in Las Vegas
- Contractor tax preparation in Las Vegas
Questions about your new business? Call iQTAXX at 702-871-7884. We're open year-round, not just in tax season, and we book by phone.
This guide is general information only and is not legal or tax advice. Licensing rules, fees and deadlines change, so check the linked state, county and city sources before you file, and consult a qualified tax professional about your own situation. Past results don't guarantee future outcomes.
