To whom does the occupational license fee apply?

Fees apply to all individuals, employers and businesses who are engaged in any trade, occupation or profession within Clark County. The rate is as follows:           

  • Each employer with 5 or more full-time employees must withhold 1.5% license fee from gross wages, salaries, commissions, and other compensation paid to employees for work or services performed within Clark County (outside of city limits). Fees withheld can be paid on a monthly or quarterly basis.
  • 1.5% of the Net Profits of every business, from activities conducted within the county or city limits of Clark County. Fees withheld can be paid on an annual basis, after the filing of the State and/or Federal annual return. The Net Profits License Fee is due by April 15th of each year, except for returns made based on a fiscal year, which shall be made by the fifteenth day of the fourth month following the close of the fiscal year. 

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1. Who must register with the Clark County Tax Administration office?
2. To whom does the occupational license fee apply?
3. When to pay Occupational Taxes?
4. When to pay Net Profit Taxes?
5. Where to pay?
6. Are Extensions Granted on Net Profit returns?
7. How to request a refund of overpayment?