Clark County Business License

Frequently Asked Questions

Have questions about the licensing process? Don't worry, we have asked our experts to provide you with some information. If you still have questions, please contact us directly. We try to answer e-mail requests within 48 hours.

General Licensing Questions

When do I need a business license?

Liquor & Gaming Schedule of 2008 Meetings

Anytime you are conducting a business or offering a service for a fee or sell a product.

How much does a business license cost and what is a checklist?

There are more than 400 different types of business activities or categories. The fee for your business license is determined by the type of business operation. When you receive a list of licensing requirements and a licensing packet, you will have a clear understanding of the cost of your business license and how often it is due.

How do I know which licensing jurisdiction I need to visit to obtain my business license?

The location from which you conduct your business determines the jurisdiction in which you must file for your business license. If your business is located in the unincorporated area of Clark County, you need to apply for a business license with us. If your business is not located in Unincorporated Clark County, you will want to contact one of the other jurisdictions to obtain your license. Licensing requirements in the other jurisdictions may be different from that of Clark County. In some instances, you may also need a Clark County business license in addition to a city business license.

How do I find out in which licensing jurisdiction my business is located?

We have an easy to use Jurisdiction Locator. Type in the street number and name find out the right jurisdiction. We also have links to the other agencies.

City of Las Vegas	(702) 229-6281
Boulder City	(702) 293-9219
City of Henderson	(702) 267-1730
City of North Las Vegas	(702) 633-1520
City of Mesquite	(702) 346-5295
Town of Pahrump	(775) 727-5107

Liquor & Gaming and other Privileged License Questions

What is a "Privileged" license and how long is the process for a privileged license?
A privileged license represents an industry that has been declared privileged by the Nevada State Legislation and is governed by the Nevada Revised Statutes and the Clark County Code. These businesses may require an investigation by the State Gaming Control Board and /or an in depth investigation by the Las Vegas Metropolitan Police Department for determination of the owner's suitability to hold such a license. On average, license processing, investigation and issuance takes about six months depending upon the type of license being sought.

Audit Questions

Who are exempt from transient lodging (room) tax?
Federal government employees Nevada State employees, foreign diplomats, consular officers and staff members, federal credit union employees, foreign military and United States Red Cross (see our Industry letter dated January 9, 2008)

What records are required to keep for transient lodging (room) tax exempt items?
Effective July 1, 2002 the requirement for government exemption from room tax has been streamlined. Except for foreign diplomats, most tax exempt categories require only the final billing statements and evidence of government direct pay (copies of government payments or direct pay credit cards). (See our Industry letter dated January 9, 2008 these new requirements and related Clark County Codes.)
The Diplomatic Tax Exemption Program shows examples of tax exemption cards issued by various agencies. Also, see the GSA website and related sites for: Government credit card number scheme Letters from states concerning exemption policies for government credit cards Government Travel Card Information
Are non-Nevadan state or local government employees qualified for the room tax exemption?
No. Non-Nevadan state or local employees are NOT qualified for the exemption.

What is meant by "permanent resident/guest"?
"Permanent resident" means any individual occupant who has or shall have the right or occupancy for the same sleeping room/space in transient lodging for thirty-one consecutive days or more. [Clark County Code 4.08.005(11)] No transient lodging (room) taxes are imposed on permanent residents/guests. [Clark County Codes: 4.08.025, 4.09.030, and 4.10.020]

I pay for tobacco permit right now. Do I still need to include revenue from tobacco sales in the reported gross revenue?
Yes. A tobacco permit allows you to sell tobacco at your premises. Revenue from the sales of tobacco still needs to be included in the calculation of fees.

Are other IRS tax exempt entities (i.e. charitable or non-profit organizations) qualified for the room tax exemption?
No. IRS tax exempted status has no relation to the room tax exempt status in Nevada. All qualified room tax exempt categories are detailed in the Industry letter dated January 9, 2008.

Are tribal governments and individual tribal members exempt from transient lodging tax?
No. See Guidance Letter - Tribal Government and Individual Tribal Members, dated September 27, 2006.

Are government contractors exempt from transient lodging tax?
No. See Guidance Letter - Government Contractor, dated September 27, 2006.

Franchise, Utilities, & HAZMAT Questions

What is a franchise as it pertains to licensing?

A franchise is an arrangement or an agreement granted by the County authorizing a particular business the use of public property or services in order to provide services for the good of the public for a fee. Examples of such services are trash collection, ambulance service, telephone service, electric and natural gas services, etc. The franchise agreement may require certain performance standards to be met to keep the agreement active.

How do I find out if I need a franchise agreement for my business and, if I do, what do I do?

Contact Mike Harwell at mikeh@co.clark.nv.us or (702) 455-6588 to learn more about when a franchise agreement may be necessary and what the process is if such an agreement is needed. Business franchises, such as restaurants, convenience stores, hotels, etc., that are strictly a commercial venture and do not include the use of County Right-of-Ways should be directed to our main number (702) 455-0174.

What utilities are licensed and how do their operations differ from a traditional business regarding licensure?

Nevada state law established several years ago provisions for the collection of taxes from its customers for the benefit of local government entities. The utilities that are included in this are providers and resellers of telephone, electric, natural gas, personal wireless and cable television services. Generally, only businesses physically located within the unincorporated areas of the County or that enter the unincorporated areas of the County to perform their services or sell goods require a license from our Department. Utilities, however, must be licensed with our Department and collect and remit fees according to our Code if they sell, resell or otherwise provide services to a customer located within the unincorporated areas of the County.

What are the fees that the utilities may charge their customers in the County?

As of April 1, 2008, the current fees that the utilities must charge their customers.

Telephone services	5% of intrastate charges
Electric services	4.75% of total charges
Natural gas services	4.75% of total charges
Personal wireless services	5% of the first $15 per month access line.

What are HAZMAT (hazardous materials) businesses and what makes them different?

Certain types of businesses may manufacture, store or use chemicals of a type and quantity that warrant special requirements. These types of businesses may require a permit from other County departments such as the Fire Department or the Building Division of the Developmental Services Department. If you have questions regarding your business activities concerning HAZMAT licensing requirements please contact Mike Harwell at (702) 455-6588 or mikeh@co.clark.nv.us.