It may be necessary to obtain more than one business license, depending upon the location of the business, a state and town license may both be required.

All businesses doing business in Nevada must obtain a State Business License per NRS 360.780. The following exceptions apply:

• Government entities, nonprofit religious, charitable, fraternal, or other organizations that qualify as a tax-exempt organization pursuant to 26 U.S.C. § 501 (c).
• A business whose primary purpose is to create or produce motion pictures.
• A Limited Liability Company which consists of a single member if the limited liability company is disregarded for the purposes of federal income taxation as an entity separate from its owner, and a natural person who is regarded as a substantial owner of any trust or portion thereof pursuant to the provisions of U.S.C. 671 to 679.
• A small sole proprietor working out of their home and netting less than $22,000 a year.
• Landlords renting 4 or fewer dwellings/units.

For more information:

Nevada Department of Taxation
1550 East College	Carson City	Las Vegas	Reno
Parkway, Ste. 115	Phone: 775-684-2000	Phone: 702-486-2300	Phone: 775-688-1295
Carson City, NV 89706	Fax: 775-684-2020	Fax: 702-486-2373	Fax: 775-688-1303

All businesses within the Town of Pahrump are required to obtain a Pahrump Business License except a casual business which meets the following criteria:

• Is a sole proprietorship, operating on a casual basis, and gross income during a 12 month period does not exceed $10,000;
• Does not have employees, partners or helpers;
• Is not required to have a professional license, permit or certification by the State of Nevada or any Federal Agency for the conveyance of product or services to be rendered;
• Does not rent, lease or maintain an office, building or facility for the conveyance of products or services;
• Does not advertise in any fashion;
• Has satisfied all Nevada Revised Statutes for this type of business;
• Agrees to furnish all records associated with the business for audit or review by an accountant within 10 days of receipt of a written request from the Pahrump Town Manager.

For more information:

Pahrump Town Office

400 N. Hwy 160

Pahrump, NV 89060

775-727-5107 ext.4

Website: www.pahrumpnv.org/licenses.htm

All businesses within the town of Tonopah are required to obtain a business license from the town except those organizations that qualify as a tax-exempt organization pursuant to 26 U.S.C. § 501 (c).

For more information:

Tonopah Town Office

P.O. Box 151

Tonopah, NV 89049

775-482-6336

775-482-3778 fax