Running a business in Las Vegas means staying on top of multiple local, state, and federal filing requirements. From monthly sales tax reports to annual license renewals, every deadline matters for keeping your operations compliant and avoiding costly penalties.

This calendar is designed specifically for businesses operating in the City of Las Vegas and Clark County, Nevada. It outlines the most important due dates for tax filings, license renewals, and other essential bookkeeping tasks. If a deadline falls on a weekend or Nevada or federal holiday, it automatically moves to the next business day.

Use this as your quick reference to stay organized, protect your business, and keep your financial records up to date all year long.

Month-End Tasks (Due Every Month)

Every month, Las Vegas businesses have a set of required filings that keep them in compliance with city, state, and federal regulations. These tasks vary depending on your industry and sales volume but often include tax returns, regulatory reports, and payroll-related deposits. Missing these deadlines can result in penalties, loss of discounts, or even license issues. Below are the key monthly obligations and what you need to know for each one.

Nevada Sales and Use Tax Return (Monthly Filers)

This filing reports the sales and use tax collected during the previous month. Businesses with more than $10,000 in taxable sales per month are typically required to file monthly. Returns are due on the last day of the following month and must be submitted through the Nevada Tax Center. The current Clark County sales tax rate is already built into the system. Filing accurately and on time helps you avoid penalties and ensures your tax account remains in good standing.

City of Las Vegas Transient Lodging Room Tax Return

This monthly filing applies to hotels, motels, and short-term rental hosts within Las Vegas city limits. It reports the lodging taxes collected from guests during the previous month. The return is due by the 15th of the month following the reporting period. Businesses that file and pay on time may qualify for a 2% collection allowance.

Gaming Control Board Gross Revenue Report

Non-restricted gaming licensees must file the NGC-01 Gross Revenue Report each month, detailing gaming revenues for the prior month. The report is due on the 15th of the month following the reporting period. In many cases, the NGC-11 Live Entertainment Tax form must also be filed at the same time. Filing both together ensures all gaming and entertainment-related revenue is properly accounted for.

Live Entertainment Tax Report

Venues with a capacity greater than 200 that host live entertainment must submit this monthly report, even if some admissions are complimentary. It is due on the 15th of the month following the reporting period and is often filed alongside gaming revenue reports if applicable.

Liquor Excise Tax Return

Wholesale liquor distributors are required to file a Liquor Excise Tax return each month reporting taxable sales from the previous month. Returns are generally due on the 20th of the next month, but a 0.25% discount may apply if payment is made by the 15th. This return can be filed on paper or online through the Nevada Tax Center.

Federal Payroll Tax Deposits

All employers must make federal payroll tax deposits according to the IRS’s semi-weekly or monthly deposit schedule, which is determined by the employer’s payroll size and past filing history. Staying on schedule is essential to avoid federal penalties and interest charges. For detailed deposit dates, refer to IRS Publication 15.

Quarterly Bookkeeping Tasks

Every three months, businesses in Las Vegas are responsible for submitting a series of tax returns and payments that cover payroll, sales tax, and state employment requirements. Missing these filings can result in penalties, interest, and compliance issues. Below are the main quarterly obligations and the specific due dates for each quarter.

IRS Form 941 – Employer’s Quarterly Federal Tax Return

Form 941 reports federal income tax withheld from employees, as well as Social Security and Medicare taxes. It must be filed for each quarter by the following due dates: Q1 – April 30, Q2 – July 31, Q3 – October 31, Q4 – January 31 of the following year.

Nevada Modified Business Tax (MBT) Return

The MBT applies to most employers and is based on gross wages minus health care deductions. Returns are due on the same schedule as Form 941: Q1 – April 30, Q2 – July 31, Q3 – October 31, Q4 – January 31 of the following year.

Nevada Unemployment Insurance (UI) Report and Payment

Employers must file a quarterly UI wage report and pay any associated unemployment tax owed. Due dates are Q1 – April 30, Q2 – July 31, Q3 – October 31, and Q4 – January 31 of the following year.

Nevada Sales and Use Tax Return (Quarterly Filers)

Businesses that are not required to file monthly sales tax returns may file quarterly. Due dates are Q1 – April 30, Q2 – July 31, Q3 – October 31, and Q4 – January 31 of the following year.

Semi-Annual and Annual Deadlines

Some filings in Las Vegas occur only once or twice a year, while others are tied to specific year-end requirements. These deadlines often involve business license renewals, annual tax returns, and other periodic compliance filings. Because they happen less frequently, they are easier to overlook, which can lead to costly penalties or lapses in licensing. Below is a detailed breakdown of the most important semi-annual and annual obligations for businesses operating in the City of Las Vegas and Clark County.

City of Las Vegas Business License Fee (Gross-Receipts Classes) – January 15 and July 15

Businesses classified under gross-receipts categories must file a semi-annual return covering the prior 6-month period. Returns are due January 15 and July 15 each year and are considered delinquent immediately after the due date.

FUTA and Year-End Reporting – January 31

By January 31, employers must file IRS Form 940 for the Federal Unemployment Tax Act (FUTA) unless they qualify for the February 10 extended due date by having made all required deposits on time. This is also the deadline to furnish Forms W-2 to employees and Forms 1099-NEC to contractors, as well as e-file Form 1099-NEC with the IRS.

Other 1099-Series Information Returns – February 28 or March 31

Information returns such as the 1099-MISC, 1099-INT, or 1099-DIV must be filed on paper by February 28 or electronically by March 31. These forms report various types of payments made during the prior calendar year.

Partnership and S Corporation Federal Returns – March 15

Partnerships and S corporations must file their federal income tax returns by March 15. Filing extensions are available, but the request must be submitted by the original due date.

C Corporation and Sole Proprietor Federal Returns – April 15

C corporations and sole proprietors must file their federal income tax returns by April 15 unless an extension is filed. If the due date falls on a weekend or holiday, it is moved to the next business day.

Nevada Secretary of State Annual List and State Business License Renewal – Entity Anniversary Date

All Nevada business entities must file their Annual List and renew their State Business License by the last day of the month in which the entity was formed. This filing is completed through the SilverFlume online portal.

Nevada Commerce Tax Return – August 14 or 15

Businesses with gross revenue over $4 million during the fiscal year (July 1–June 30) must file a Nevada Commerce Tax return. This is due 45 days after the fiscal year ends, which generally falls on August 14 or 15.

Business Personal Property Declaration – July 31

Clark County businesses must file a Business Personal Property Declaration with the County Assessor by July 31 each year. Late filings are subject to penalties.

Clark County Real Property Tax Installments

Real property taxes in Clark County are paid in four installments each fiscal year: the 3rd Monday in August, the 1st Monday in October, the 1st Monday in January, and the 1st Monday in March. Payments can be made online or in person at the County Treasurer’s Office.

Industry- or Situation-Specific Reminders

Some filing deadlines in Las Vegas are based on your industry, business activities, or specific financial circumstances. While they may not apply to every business, missing them can lead to steep penalties or interruptions in operations. The following reminders highlight key obligations that only apply under certain conditions, so it’s important to review each one and determine whether it affects your business.

Short-Term Rental Gross Revenue Fee

Short-term rental operators licensed under LVMC 6.75 must file a semi-annual report of gross rental revenue. This filing is due January 15 and July 15 each year and includes a payment equal to 13% of gross revenue or a $250 minimum, whichever is greater.

Clark County Liquor and Gaming Licenses

Businesses holding Clark County liquor or gaming licenses must submit quarterly returns for these licenses by the last day of the month following the end of each quarter. These filings are separate from the state’s Live Entertainment Tax and gaming revenue reports.

New Hire Reporting – Nevada New Hire Registry

Employers are required to report all new hires and rehires to the Nevada New Hire Registry within 20 days of their start date. This requirement helps maintain compliance with state child support enforcement regulations.

Child Support Compliance

Employers must comply with state-ordered payroll withholding for child support where applicable. This may involve changes to payroll processes and ensuring timely remittance of withheld amounts.

Payroll Rate Changes – July 1

Nevada updates its minimum wage and tip credit rates each year on July 1. Employers should review their payroll structures before this date to ensure compliance with the new rates.

Quarterly Estimated Income Tax Payments (Certain Owners)

Some business owners, partners, and self-employed individuals are required to make quarterly estimated income tax payments to the IRS. These payments are generally due April 15, June 15, September 15, and January 15 of the following year. This obligation applies if you expect to owe tax of $1,000 or more for the year after subtracting withholding and refundable credits. Timely payments help avoid underpayment penalties and large year-end tax bills.

How to Use This Calendar

This calendar is designed to be a practical tool for managing your Las Vegas business’s tax and licensing obligations. By using it consistently, you can stay ahead of deadlines, avoid late fees, and ensure your filings are accurate and complete. The following tips will help you get the most out of it.

Verify Your Filing Frequency

Not all businesses file on the same schedule. Sales tax, Modified Business Tax (MBT), and City of Las Vegas business license filings may be due monthly, quarterly, or semi-annually depending on your revenue and classification. Confirm your filing frequency with the Nevada Tax Center and the City’s Business License Portal so you know exactly when your returns are due.

Automate Reminders

Set up digital reminders at least 7 to 10 days before each deadline. This gives you enough time to prepare filings and account for weekends, holidays, or delays in electronic payment processing. Automated alerts can be set through your accounting software, phone calendar, or email system.

Batch Local and State Filings

Many Nevada reports share the same end-of-month deadlines. For example, Modified Business Tax, Unemployment Insurance, and sales tax filings often align. By preparing your financial data once and using it across multiple filings, you save time and reduce the risk of errors.

Keep Proof of Timely Filing

Always save confirmation numbers, email receipts, or stamped copies from in-person filings. In Las Vegas and Clark County, penalties often begin the day after a missed deadline — even if no tax is owed. Keeping records of on-time filing ensures you have documentation if a dispute or audit arises.

Stay Ahead of Deadlines with Our Virtual Bookkeeping Services

Managing tax and licensing deadlines is easier when your books are always accurate and up to date. Our virtual bookkeeping team helps Las Vegas businesses stay compliant year-round by handling your monthly reconciliations, reporting, and financial tracking. Let us keep your records audit-ready so you can focus on running your business. Contact us today to schedule a free consultation and see how we can help.