Apply & Manage

Apply

Business licensing is open at Las Vegas City Hall, 495 S. Main St. You can email license@lasvegasnevada.gov or call 702-229-6281. Office hours are Monday thru Thursday 7 a.m. to 5:30 p.m. Service windows on the first floor of City Hall are open Monday, Tuesday and Thursday from 7 a.m. to 4:30 p.m., and Wednesday 7:30 a.m. to 4:30 p.m.

To apply for a business license follow our step-by-step process. Also find license instruction sheets and information on cannabis licensing and short-term rentals.

Manage

Manage and edit your business license information using the links below. In addition, find civil hearing information, forms for closing a business and the non-operational liquor license report.

Ordinance Amendments

To stay current with business trends and practices, state law and federal law, the city of Las Vegas the city of Las Vegas occasionally processes amendments to Title 6 of the Las Vegas Municipal Code which governs business taxes, licenses, and regulations. In accordance with NRS Chapter 237, trade associations, owners and officers of businesses which are likely to be affected by a proposal, as well as other interested persons, may submit comments, data, or arguments to the city concerning whether any of the provisions of the proposal will:

Impose a direct and significant economic burden upon a business; or
Directly restrict the formation, operation, or expansion of a business.

Any current proposed amendments are listed below. These may be viewed electronically at the links provided or reviewed in-person at the Business License Division office on the 6th floor of City Hall at 495 S. Main St.

Overview

Lodging establishments, within the city of Las Vegas jurisdiction, that are rented out to guests for 30 days or less on a daily or less than weekly basis are subject to room tax. Room tax is also known as “transient lodging tax” and assessed on the occupancy of a room and all related charges. Room taxes support funding for various state and local projects including the new NFL stadium, the expansion of the Las Vegas Convention and Visitors Authority and education.

Business License Application Submission
A room tax account will be automatically created upon approval of the business license for the lodging establishment. For additional information on the business license application process click Apply.

Due Date
Room tax should be collected by the operator from the guest as a separate add-on charge. Remittance of the taxes must be paid on or before the 15^th day of the month following the month the taxes accrued to avoid penalties and interest. Unpaid room tax may result in a lien against the property and place the business license at risk of being revoked. The Room Tax Calculator can be used to complete the room tax report.

Proposed Amendments

At this time there are no proposed amendments where comments, data or arguments are being solicited.

Payment

Payments can be submitted by mail or made in person at the Customer Care Center located at 500 S. Main Street, Suite 110, Monday through Friday (excluding holidays) from 7:30 a.m. – 5 p.m.

NOTE: At this time room tax payments cannot be submitted online.

Room Tax Applicability

Business license categories that are subject to room tax include, but are not limited to:

Hotels
Motels
Short Term Residential Rentals

Civil Hearings

Has your business received a Notice of Violation under Las Vegas Municipal Code (LVMC) 6.02.400?

Rates

CLV Property Location	Room Tax Rate
Outside the Primary Gaming Corridor	13%
Inside the Primary Gaming Corridor	13.38%

To determine if your establishment is located inside the Primary Gaming Corridor contact zoning at 702-229-6301.

Additional detailed information on room tax, rates and a map of the Primary Gaming Corridor is available in the Room Tax Packet. Please note that the Nevada State Legislature has the authority to adjust the room tax rate as they deem appropriate.

To speak with a Business License Auditor related to room tax matters call 702-229-6281 or email BusLicenseAuditors@lasvegasnevada.gov.