Corporations and LLCs must file Articles of Incorporation or Articles of Organization with the Nevada Secretary of State and maintain all records, minutes, etc., as required by law. You may go to their website and download the appropriate forms.
Commercial Recordings Division
202 North Carson St.
Carson City, NV 89701-4201
Commercial Recordings Division*
555 East Washington Blvd, Suite 4000
Las Vegas, NV 89101
*Expedited filings only
If you plan to use a name other than your legal name, you must file a Fictitious Firm Name Certificate (Doing Business As - DBA) with the County Clerk's office to identify the owner(s). This applies to corporations and LLCs as well as sole proprietorships and partnerships.
All businesses operating in Nevada must obtain a State Business License issued by the Nevada Secretary of State. The license is renewable annually. You may apply online or obtain the forms from their website (www.nvsos.gov).
For more information contact:
Nevada Secretary of State -Las Vegas Office
Grant Sawyer Office Building
555 E Washington Ave., Suite 4000
Las Vegas, Nevada 89101
Nevada Secretary of State - Carson City Office
Carson City, Nevada 89701-4201
Every new business must check with the State Department of Taxation to determine whether they need a resale permit, an exemption certificate, or are subject to use tax. A deposit or bond may be required. Check with the taxation department for fee payment and other information.
You may go to their website (http://tax.state.nv.us) and download the appropriate forms.
Nevada State Department of Taxation - Las Vegas
555 E. Washington Ave., Suite 1300
Nevada State Department of Taxation - Henderson
2550 Paseo Verde, Suite 180
Henderson, Nevada 89074
In the State of Nevada all businesses are required to obtain a business license within the city / county in which they operate. You may go to their website and download the appropriate forms. Some cities may charge additional fees depending on the type of business.
In addition to city and county licenses, certain businesses / occupations are required to obtain special state licenses (i.e. - contractors, beauticians, etc.). As a new business you may be required by the city or county to obtain additional permits from Health, Police, Fire or Building Departments. Inquire with the individual licensing agency for more information.
State Contractors Board
2310 Corporate Circle, Ste 200
Henderson, NV 89074
Public Transportation Permits
Nevada Transportation Authority
2290 South Jones Blvd, Ste 110
Las Vegas, NV 89146
Air Quality Permits
Air Quality & Environmental Management
Government Center, 1st Floor
500 S Grand Central Pkwy
Las Vegas, NV 89155
Nevada State Health Division: Health Care
Health Care Quality and Compliance
4220 South Maryland Pkwy
Bldg D, Ste 810
Las Vegas, NV 89119
Childcare Licensing Information
Nevada Division of Child and Family Services
Bureau of Services for Child Care
Southern Nevada - (702) 486-7918 or email cclicensing-SN@dcfs.nv.gov
Southern Nevada Health District
Ravenholt Public Health Center
625 Shadow Lane
Las Vegas, NV 89106
www.southernnevadahealthdistrict.org (Click on Services, Environmental Health, Downloadable Information, Food Service)
To insure that you are in a location zoned for your type of business, check the city and county ordinances before signing any lease. For home-based businesses, verify if a Home Occupation Permit is required.
Every partnership, corporation or limited liability company must have an employer identification number (EIN) to use as a federal taxpayer identification number. Sole proprietors must also have an EIN if they pay wages to one or more employees or if they are required to file any excise tax returns. The EIN numbers are sometimes referred to as a Tax ID number. Businesses can fill out Form SS-4 online and get an EIN number quickly. See www.irs.gov/smallbiz for full details.
U.S. Internal Revenue Service (Las Vegas Office)
110 City Parkway
Telephone: (702) 868-5005 Toll free: (800) 829-4933
All employers are required to provide workers' compensation insurance for their employees. Contact your business insurance agent for further details. You may also refer to Nevada Division of Industrial Relations for further details. For more information contact them at (702) 486-9080 or visit their website: www.dirweb.state.nv.us
This is Nevada's unemployment insurance. The business is assigned an experience rating based on the amount of unemployment claims that have been filed. For a new business, the rate is 3.0% of the gross wage paid to each employee. The amount of wage subject to the tax changes annually. For more information, contact:
Nevada State Employment Security Department Las Vegas Field Audit Office
2800 E. St. Louis Ave.
Las Vegas, NV 89104
This is a quarterly payroll tax that is based on gross wages. The tax is paid to the Nevada State Department of Taxation. The tax is .5% of the first $62,500 of wages paid during a calendar quarter, increasing to 1.17% of total wages paid exceeding that amount.
NV State Department of Taxation - Las Vegas
NV State Department of Taxation - Henderson
A 10% tax applied to revenues derived from entertainment venues. Some of the taxable items include, ticket sales, merchandise, food and refreshments. Contact the Nevada State Department of Taxation for further details.
The law requires every employee to complete a W-4 form so that the employer can withhold the proper amount of income tax from each paycheck. For further information, contact the IRS at:
Internal Revenue Service (Las Vegas Office)
Toll free: (800) 829-4933
All employers must also document proof of an employee's right to work in the United States. Every employee must have a properly completed I-9 on file in the business office.
Immigration & Naturalization Service
Employer Relations Officer
3373 Pepper Lane
Las Vegas, NV 89120
Forms Request: (800) 870-3676
All employers must comply with the state minimum wage and overtime laws and must post a sign explaining these laws at their place of business.
State Labor Commission
555 E. Washington Ave, Suite 4100
All businesses must pay an annual tax on business equipment and furniture (excluding inventories) based upon the assessed value of the property.
County Assessor's Office
500 South Grand Central Parkway