How to Start a Business in Las Vegas, Nevada
Last verified: November 5, 2026
This page is for someone forming a new business in the Las Vegas area who wants the whole sequence in one place: the state filings first, then the local license. The first thing to settle is who licenses your address. A Las Vegas mailing address does not put you inside the City of Las Vegas, and the answer decides where your local license comes from. If you already know the address is inside the city and only need the city application, go straight to our Las Vegas business license guide.
Our order of work: check the jurisdiction, form the entity, get the state license, register for taxes, then apply to the city. The city's own application steps put the state license and tax registration ahead of the city application, so filing them in this order saves a second trip.
Why the Address Comes First
Southern Nevada has six local licensing jurisdictions: Clark County, Las Vegas, North Las Vegas, Henderson, Boulder City and Mesquite. Your primary business location decides which one you file with, and much of the valley with a Las Vegas mailing address is unincorporated Clark County (Clark County Department of Business License: step-by-step guide). Look the address up on the Clark County jurisdiction locator before you sign a lease, because zoning, fees and the office you deal with all follow from it.
Step-by-Step: State Filings
Step 1: Choose Your Business Structure
The structure decides which state filings you need and what they cost.
- Sole proprietorship or partnership: no formation filing with the Secretary of State. You still need the $200 State Business License before you do business if you file a Schedule C, E or F for the activity (NRS 76.100, NRS 76.020). A person who runs a business from home and earns under the statutory ceiling is excluded (NRS 76.020(2)(c)); see our home-based business guide. If you trade under any name other than your own legal name, file a fictitious firm name certificate with the Clark County Clerk, which charges $25 for a new or renewal filing (Clark County Clerk: fees). More in our sole proprietorship guide and fictitious firm name guide.
- LLC: $75 to file the articles of organization (NRS 86.561), $150 for the initial list of managers or managing members (NRS 86.263(4)) and $200 for the State Business License. That is $425 in state fees to start and $350 a year to stay in good standing.
- Corporation: the $75 filing fee applies only when authorized shares total $75,000 or less; it steps up with the number of authorized shares (NRS 78.760). The initial list is $150 at the lowest tier (NRS 78.150) and the State Business License is $500.
For a new business that wants liability protection, we start from the LLC because its three state fees are fixed, while a corporation's fees move with authorized shares and its license costs $500. Whether an LLC or a corporation suits your tax position is a question for a Nevada CPA; our LLC versus corporation guide lays out the differences.
Step 2: Check the Name and Reserve It if You Need Time
An LLC name must contain "Limited-Liability Company", "Limited Liability Company", "Limited Company" or "Limited", or one of the abbreviations Ltd., L.L.C., L.C., LLC or LC, and it must be distinguishable on the Secretary of State's records from every other entity name and reserved name (NRS 86.171). Search the Nevada Secretary of State business entity search first.
If you are not ready to file, the Secretary of State will reserve a name for 90 days for $25 (Nevada Secretary of State: name reservation). A fictitious firm name certificate does not do this job: the City of Las Vegas says it does not make a name unique or give you exclusive rights to it (City of Las Vegas: apply for a business license).
Step 3: File With the Secretary of State
File the articles online through the Nevada SilverFlume portal. An LLC files articles of organization and a corporation files articles of incorporation. The initial list is filed with the articles, and the State Business License is obtained when the initial list is filed (NRS 76.100).
Every entity needs a registered agent with an actual Nevada street address (not a P.O. box) and a signed certificate of acceptance; an agent that serves 10 or more entities must register as a commercial registered agent (NRS 77.300, NRS 77.310). You can act as your own agent if you live in Nevada. Our registered agent guide covers the choice, and if you would rather have a formation service handle the filing, see our comparison of Nevada LLC formation services.
Expedited filing costs extra, and the statute only sets ceilings: up to $1,000 for service within 1 hour, up to $500 within 2 hours, and up to $125 for other special service such as 24 hours (NRS 225.140). We could not read the Secretary of State's current fee schedule from our server, so confirm the amount actually charged on the Secretary of State website before you pay for speed.
Step 4: Get an EIN and Open a Business Bank Account
The IRS issues the Employer Identification Number free through its online EIN application; sites that charge for it are not the IRS. The City of Las Vegas asks you to have your tax ID paperwork ready for its application. Keep the business account separate from your personal one from the first deposit: commingled money is the usual argument for ignoring an LLC's liability shield.
Step 5: Register for State Taxes
- Sales tax permit: required if you sell taxable goods; $15 per location (Nevada Department of Taxation: start and run a business). The Department gives 6.85% as the base state rate, and local rates add to it, so check the rate for your location (Department of Taxation: sales and use tax publications).
- Modified Business Tax: payroll-based, so it matters once you hire. The general business rate is 1.17% of quarterly wages above $50,000, and every employer files the quarterly return even when nothing is due (Department of Taxation: Modified Business Tax). More in our Modified Business Tax guide.
- Commerce Tax: applies only to Nevada gross revenue over $4,000,000 in a fiscal year; at or under that, you file nothing (Department of Taxation: Commerce Tax). See Commerce Tax explained.
- Income tax: Nevada does not levy a state income tax (Department of Taxation: income tax in Nevada). Federal taxes still apply; our business taxes guide covers what is left.
City of Las Vegas Business License
Everything above is state-level. If your address is inside city limits, the City of Las Vegas Business Licensing Division issues a separate license, and its own page lists the order it expects (City of Las Vegas: apply for a business license).
Step 6: Confirm Zoning and the Certificate of Occupancy
Before you finalize a lease or buy a building, the city tells you to confirm with its Planning staff that the use is allowed at the address, and to check with Building and Safety that the Certificate of Occupancy fits your use. A previous tenant's approval does not carry over to you. Businesses that commonly hold 50 or more people at once are usually treated as places of public assembly, which brings stricter building and fire requirements. Working from home instead? The city publishes home occupation operational standards (PDF).
Step 7: Apply for the City License
The online application takes General business licenses only. Privilege licenses are filed by appointment at 702-229-1840. After an online submission a license technician emails you within 5 business days, and the city says to expect the license within 30 days of applying, usually sooner. We could not read the city's fee schedule, so this page gives no city fee; the Business Licensing Division answers fee questions at 702-229-6281. Our Las Vegas business license guide walks the city application itself.
If Your Address Is Outside the City
Unincorporated Clark County addresses are licensed by the county: see our Clark County business license guide. For Henderson or North Las Vegas, use the Henderson or North Las Vegas guide. If you are based in one jurisdiction but do business in others, you may need a license from each, starting with your primary one.
What It Costs
| Item | Cost | Source |
|---|---|---|
| Name reservation (optional, 90 days) | $25 | Secretary of State: name reservation |
| LLC articles of organization | $75 | NRS 86.561 |
| LLC initial list | $150 | NRS 86.263 |
| State Business License (LLC) | $200; $500 for a corporation | NRS 76.100 |
| LLC state fees, first year | $425 ($75 + $150 + $200) | Sum of the three rows above |
| LLC state fees, each later year | $350 ($150 annual list + $200 license) | NRS 86.263, NRS 76.130 |
| Sales tax permit (if you sell taxable goods) | $15 per location | Department of Taxation |
| Fictitious firm name, Clark County Clerk | $25 new or renewal | Clark County Clerk: fees |
| Expedited Secretary of State service (optional) | Statutory ceilings of $125, $500 and $1,000; actual amount not confirmed | NRS 225.140 |
| City of Las Vegas business license | Set by the city by license category; not listed here | City of Las Vegas: business licenses |
Adding the optional name reservation and one sales tax permit to the $425 gives $465 before any city or county fee.
Annual Renewals
An LLC files its annual list ($150) and renews the State Business License ($200) together; the due date is the last day of the month your entity's anniversary falls in (NRS 86.263(2), NRS 76.130). Miss the list and the Secretary of State can assess a $75 penalty and eventually revoke the charter (NRS 86.272); a late license renewal carries a $100 penalty. The State Business License is separate from the city license, so renewing one does not renew the other.
Where This Page Stops
This page covers general formation and the general city license path. It does not cover industry licenses such as contractor, food, alcohol or short-term rental permits, which have their own city, county and state programs; start from our Nevada business license guide. We have no verified figures for the Las Vegas economy to add here, and no city license fee, so we left both out. For entity and tax choices, see a Nevada attorney or CPA; for city fees and zoning, the City of Las Vegas Business Licensing Division. Free general guidance is available from the Nevada Small Business Development Center.
Disclaimer
This article is general information, not legal or tax advice. Fees, forms and procedures change, so confirm them with the Nevada Secretary of State, the Nevada Department of Taxation and the City of Las Vegas Business Licensing Division before you file.
Sources
- City of Las Vegas: apply for a business license
- City of Las Vegas: business licenses
- City of Las Vegas: home occupation operational standards (PDF)
- Clark County Department of Business License: step-by-step guide
- Clark County jurisdiction locator
- Clark County Clerk: fees
- Nevada Secretary of State: name reservation
- Nevada Secretary of State: business entity search
- Nevada SilverFlume portal
- Nevada Secretary of State
- Nevada Legislature: NRS chapter 76 (State Business License)
- Nevada Legislature: NRS chapter 77 (registered agents)
- Nevada Legislature: NRS chapter 78 (corporations)
- Nevada Legislature: NRS chapter 86 (limited-liability companies)
- Nevada Legislature: NRS chapter 225 (Secretary of State fees)
- Nevada Department of Taxation: start and run a business
- Nevada Department of Taxation: sales and use tax publications
- Nevada Department of Taxation: Modified Business Tax
- Nevada Department of Taxation: Commerce Tax
- Nevada Department of Taxation: income tax in Nevada
- IRS: get an Employer Identification Number
- Nevada Small Business Development Center
Keep exploring: related Nevada guides
- Las Vegas Business License
- Clark County Business License
- Henderson Business License
- How to Start a Business in Henderson, Nevada
- Mesquite NV Business License
- Apply for Nevada Business License Online
- How to Start an LLC in Nevada
- Nevada Business Taxes Explained for New Owners
- All Nevada city guides
- Every Nevada guide in one place