Clark County Business Overview
The incentives of doing business in Nevada are expansive. Nevada boasts one of the most liberal tax structures in the nation and from a tax-planning perspective, the return on investment in the form of tax saving dollars can be enormous.
Incentives
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- Minimum State Requirements for Urban Areas
- Minimum State Requirements for Expansions
- Minimum State Requirements for Urban Recycling and Intellectual Property
Taxes
Sales Tax Rate
In Clark County, the sales tax rate is 8.100.
Property Tax Rate
In Clark County, the 2009-10 average county wide tax rate is 3.1849.
Calculating Real Property Taxes
The formula for calculating real property tax is as follows:
Taxable Value x .35 = Assessed Value
Assessed Value x Tax Rate = Total Real Property Tax
For more information, please see How Property Taxes are Calculated.
Calculating Personal Property Taxes
Using the Cost Conversion Factor tables in the Personal Property Manual, use the following formula to calculate the assessed value. The assessed value is the value on which taxes are calculated.
Actual Cost x Cost Index (for appropriate year) = Cost of Replacement
Cost of Replacement x Percent Good = Taxable Value
Taxable Value x .35 = Assessed Value
Assessed Value x Tax Rate = Total Personal Property Tax
Business Resources
Nevada's Industrial Development and/or Mini-Bond Programs through Management Assistance Partnership (MAP)
If you are a Nevada manufacturer and in need of low-cost (2 to 3% below typical commercial rates) financing for real estate, buildings or new equipment, MAP may be able to help you qualify for Nevada's Industrial Development and/or Mini-Bond Programs. Bond Programs
www.itssimple.biz
An easily understandable site including all the information an entrepreneur would need to start a business.
Clark County's Largest Employers
| Employer | City | Industry | Code | # of Employees |
|---|---|---|---|---|
| Clark County School District | Las Vegas | Elementary & Secondary Schools | 611110 | 30,000 - 39,999 |
| Clark County | Las Vegas | Executive & Legislative Offices Combined | 921140 | 9,000 - 9,499 |
| Wynn Las Vegas LLC | Las Vegas | Casino Hotels | 721120 | 8,000 - 8,499 |
| Bellagio LLC | Las Vegas | Casino Hotels | 721120 | 8,000 - 8,499 |
| MGM Grand Hotel/Casino | Las Vegas | Casino Hotels | 721120 | 7,500 - 7,999 |
| Mandalay Bay Resort & Casino | Las Vegas | Casino Hotels | 721120 | 6,000 - 6,499 |
| Las Vegas Metropolitan Police | Las Vegas | Police Protection | 922120 | 5,500 - 5,999 |
| Desert Palace Inc | Las Vegas | Casino Hotels | 721120 | 5,000 - 5,499 |
| University of Nevada, Las Vegas | Las Vegas | Colleges & Universities | 611310 | 4,500 - 4,999 |
| Caesars Palace | Las Vegas | Casino Hotels | 721120 | 4,500 - 4,999 |
| GNS Corporation | Las Vegas | Casino Hotels | 721120 | 4,500 - 4,999 |
| Rio Properties Inc | Las Vegas | Casino Hotels | 721120 | 4,000 - 4,499 |
| University Medical Center of Southern Nevada | Las Vegas | General Medical & Surgical Hospitals | 622110 | 4,000 - 4,499 |
| Venetian Casino Resorts LLC | Las Vegas | Casino Hotels | 721120 | 3,500 - 3,999 |
| Flamingo Las Vegas Operating | Las Vegas | Casino Hotels | 721120 | 3,000 - 3,499 |
| City of Las Vegas | Las Vegas | Executive & Legislative Offices Combined | 921140 | 3,000 - 3,499 |
| Ramparts Inc | Las Vegas | Casino Hotels | 721120 | 3,000 - 3,499 |
| Paris Las Vegas Operating | Las Vegas | Casino Hotels | 721120 | 3,000 - 3,499 |
| Harrah's Las Vegas | Las Vegas | Casino Hotels | 721120 | 2,500 - 2,999 |
| NV Energy | Las Vegas | Electric Utility | 551112 | 1,500 - 1,999 |
Source: Nevada Department of Employment, Training and Rehabilitation (DETR), 2nd Quarter 2009
Fortune 1000 Companies with Headquarters in Clark County
| Company | Division Of | Ranking | Description | Location |
|---|---|---|---|---|
| Boyd Gaming | 967 | Hotels/Casinos/Resorts | Las Vegas | |
| Cisco Systems Investments | Cisco Systems, Inc | 57 | Network & Other Communications Equipment | Reno/Las Vegas |
| Harrah's Entertainment | 263 | Hotels/Casinos/Resorts | Las Vegas | |
| Las Vegas Sands | 519 | Hotels/Casinos/Resorts | Las Vegas | |
| MGM Mirage | 344 | Hotels/Casinos/Resorts | Las Vegas | |
| NV Energy | 608 | Utility | Las Vegas | |
| Southwest Gas | 867 | Utility | Las Vegas | |
| Wynn Resorts | 691 | Hotels/Casinos/Resorts | Las Vegas |
Source: 2009 Fortune 500 List
Fortune 1000 Companies with a Presence in Clark County
| Company | Division Of | Ranking | Description | Location |
|---|---|---|---|---|
| ABF Freight System | Arkansas Best | 954 | Trucking/Truck Leasing | Sparks/Las Vegas |
| Abbott Labs | 80 | Pharmaceuticals | Las Vegas | |
| Airgas | 553 | Wholesalres: Diversified | Sparks/Henderson | |
| Anixter International | 404 | Wholesalers: Diversified | Reno/Las Vegas | |
| Aramark | 198 | Diversified Outsourcing Services | Sparks/Las Vegas | |
| Automatic Data Processing | 297 | Diversified Outsourcing Services | Las Vegas | |
| C.H. Robinson Worldwide | 300 | Transportation and Logistics | Reno/Las Vegas | |
| Cintas | 561 | Diversified Outsourcing Services | Sparks/Las Vegas/Henderson | |
| Computer Science Corp | 153 | Information Technology Services | Las Vegas | |
| Cummins Rocky Mountain LLC | Cummins Onan | 181 | Construction & Farm Machinery | Sparks/Elko/N. Las Vegas |
| Electronic Data Systems | 115 | Information Technology Services | Las Vegas | |
| Granite Construction Nevada Operations | 738 | Engineering & Construction | Sparks/Las Vegas | |
| Graybar Electric | 439 | Wholesalers: Diversified | Sparks/Las Vegas | |
| IBM | 14 | Information Technology Services | Las Vegas | |
| Ikon Office Solutions | 541 | Wholesalers: Electronics & Office Equipment | Las Vegas | |
| J.B. Hunt Transport Services | 583 | Trucking/Truck Leasing | Sparks/Las Vegas | |
| Johnson Controls | 58 | Motor Vehicles & Parts | Las Vegas | |
| Landstar System | 743 | Trucking/Truck Leasing | Reno/Las Vegas | |
| Lockheed Martin | 54 | Aerospace & Defense | Fallon/Las Vegas | |
| Marriott International | 208 | Hotels/Casinos/Resorts | Reno/Las Vegas | |
| Owens Corning | 422 | Building Materials, Glass | Las Vegas | |
| Pepsi Bottling Group | PepsiCo | 189 | Beverages | Reno/Las Vegas/Elko |
| Phillips-Van Heusen Corp | 778 | Apparel | Las Vegas | |
| Pitney Bowes | 395 | Computers, Office Equipment | Las Vegas | |
| Praxair | 249 | Chemicals | Sparks/Las Vegas/Henderson | |
| Qualcomm | 244 | Network & Other Communications Equipment | Las Vegas | |
| Quest Diagnostics | 341 | Health Care: Pharmacy & Other Services | Las Vegas | |
| R.R. Donnelley | 233 | Publishing/Printing | Reno/Las Vegas | |
| Raytheon Technical Services | Raytheon | 108 | Aerospace & Defense | Las Vegas |
| Regal Entertainment Group | 724 | Entertainment | Henderson | |
| Ryder System | 399 | Trucking/Truck Leasing | Sparks/Las Vegas | |
| Stryker Instrument Sales | Stryker | 375 | Medical Products & Equipment | Las Vegas |
| Sysco | 62 | Wholesalers: Food & Grocery | Las Vegas | |
| Tractor Supply | 684 | Specialty Retailers | North Las Vegas | |
| Travel Centers of America | 332 | Specialty Retailers | Sparks/Las Vegas | |
| Unisys | 456 | Information Technology Services | Las Vegas | |
| United Parcel Service (Hub & Centers) | UPS Worldwide Logistics | 43 | Mail/Package/Freight Delivery | Sparks/Fernley/Las Vegas |
| URS Corporation | 264 | Engineering, Construction | Las Vegas | |
| US Oncology | US Oncology Holdings | 646 | Henderson/Las Vegas | |
| Werner Enterprises | 855 | Trucking/Truck Leasing | Las Vegas | |
| WESCO Distribution | Wesco International | 406 | Wholesalers: Diversified | Sparks/Las Vegas |
| WW Grainger | 366 | Wholesalers: Diversified | Sparks/Las Vegas/Henderson | |
| Wyndham Worldwide | 528 | Hotels/Casinos/Resorts | Las Vegas | |
| Yellow & Roadway Trucking | YRC Worldwide | 293 | Trucking/Truck Leasing | Sparks/Las Vegas |
Source: 2009 Fortune 500 List
Impact Fees
For information on impact fees, please contact the Clark County Plan Submittal Department at 702.455.3600.
Business Start Up Information*
Business License and Taxation Requirements
A business license is needed for each person, corporation, partnership, proprietorship, business association and any other similar organization that conducts an activity for profit, including an independent contractor or sole proprietor. A trade show or convention held in this state in which a business previously described takes part, or in which a person who conducts such a business attends, for a purpose related to the conduct of the business also needs a business license. Detailed information on taxation rates may be obtained at the Department of Taxation web page.
Nevada Department of Taxation
555 E. Washington Ave., Suite 1300
Las Vegas, NV 89101
Phone: (702) 486-2300
Fax: (702) 486-2373
State Business License
All businesses operating in Nevada must obtain a State Business License issued by the Secretary of State's office. For more information please visit their website.
Local Business License Offices
A local business license is required to operate a business in nearly all cities, most counties, and many other locations. This is in addition to the State Business License. Please contact the appropriate business license office to determine the specific licensing requirements. The Nevada Business Registration Form available from the Department of Taxation may be used to apply for a local business license as well.
Clark County
500 S. Grand Central Pkwy.
Las Vegas, NV 89101
Phone: 702.455.4252
Fax: 702.386.2168
Toll Free: 1.800.328.4813
City of Las Vegas
400 Stewart Avenue, Rm. 107
Las Vegas, NV 89101
Phone: 702.229.6281
Fax: 702.382.6642
City of Henderson
240 Water Street #108
Henderson, NV 89015
Phone: 702.565.2045
Fax: 702.568.5603
City of North Las Vegas
2266 Civic Center Drive
N. Las Vegas, NV 89030
Phone: 702.633.1520
Fax: 702.649.6091
City of Boulder
401 California Street
Boulder City, NV 89006
Phone: 702.2939219
Fax: 702.293.9392
City of Mesquite
10 E. Mesquite Blvd.
Mesquite, NV 89024
Phone: 702.346.5295
Fax: 702.346.5382
Employer Identification Number
Every partnership or corporation must have an Employer Identification Number (EIN) to use as its taxpayer 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.
Internal Revenue Service Employer Identification Number
4750 W. Oakey Boulevard
Las Vegas, NV 89102
Phone: 1.800.829.1040
Business Personal Property Declaration Form
Nevada tax laws require all persons, firms, or businesses owning, renting, leasing, or controlling business personal property to file a Business Personal Property Declaration Form. Please contact your city or county government office for more information.
Workman's Compensation Insurance
Every business that employs anyone must by law, obtain workers compensation insurance coverage unless that entity is certified by the Commissioner of Insurance as a self-insured employer.
State of Nevada Department of Business and Industry Division of Insurance
2501 E. Sahara Avenue #302
Las Vegas, NV 89158
Phone: 702.486.4009
Fax: 702.486.4007
Nevada Unemployment Compensation Program
Any business that employs one or more workers is an "employing unit" and must register with the Nevada Unemployment Compensation Program. Registration is made by submitting a Nevada Business Registration Form to the employment security division as soon as workers are hired.
Employment Security Division
1830 E. Sahara Avenue #313
Las Vegas, NV 89104
Phone: 702.486.0250
Fax: 702.486.8226
I-9 Forms for New Employees
Every employer is required, within 72 hours of hiring a new employee, to maintain a completed, signed, witnessed, and dated I-9 Form for each employee.
Immigration & Naturalization Service
3373 Pepper Lane
Las Vegas, NV 89120
Phone: 1.800.375.5283
Forms Request Line 1.800.870.FORM
W-4 Forms
Every employee hired is to complete a W-4 Form so that the employer can withhold the proper amount of income tax from each paycheck. Any change in the employee's tax status requires a new form.
Internal Revenue Service
4750 W. Oakey Blvd.
Las Vegas, NV 89102
Phone: 1.800.829.1040
Nevada Labor Statutes
All employers must comply with Nevada's Labor Statutes and must post a sign explaining these laws at the place of business.
State Labor Commission
555 E. Washington Avenue, Suite 4100
Las Vegas, NV 89101
Phone: 702.486.2650
Fax: 702.486.2660
Incorporating
Businesses interested in incorporating, along with non-Nevada businesses seeking permission to do business in Nevada, should register with the Secretary of State's Office. The Secretary of State's office handles commercial recordings (incorporation), securities, notaries, and election information.
Secretary of State
Capital Building
101 N. Carson St., Suite 3
Carson City, NV 89701
Phone: 775.687.5203
Fax: 775.687.3471
Document on demand directory: 1.800.583.9486
Zoning Offices
The applicable city or county zoning ordinances should be checked to ensure that the desired location is zoned for the proposed type of business before buying or leasing property. For home-based businesses, please verify if a Home Occupation Permit will be required. Contact your local government office(s), or you may find the applicable zoning office(s) in the limited list above under Local Business License Offices.
Using a Fictitious Name
A fictitious name/dba certificate is required for all businesses that plan to use a name different than their legal or corporate name. It is best to check with the County Clerk's office where your business is located to determine if the fictitious name desired is available.
*Source: Nevada Commission on Economic Development
