Records of room operators.
Las Vegas Municipal Code § 4.20.140
in effect4.20.140 - Records of room operators.
It shall be unlawful for any licensee or operator (or an accommodations facilitator, if applicable, and if not covered by the definition of "operator") required to collect the room tax imposed by Section 4.20.030 or Section 4.20.035 to fail to maintain adequate room records or to fail to make adequate records available, within seventy-two hours of written notice, to the Director or to any other person designated by him for the purpose of conducting an audit. These records must be made available to the City during normal business hours. Adequate room records shall mean the following: Journal, daily cash summary, registration cards, and folio for the three-year period preceding the date of audit, as well as any other records deemed necessary by the Director to determine room tax.
(Ord. No. 6815, § 18, 8-17-22; Ord. 3722 § 9, 1993: Ord. 2247 § 2 (part), 1981: prior code § 5-2-11)
Source: City of Las Vegas, Municipal Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/nv/las_vegas/codes/code_of_ordinances?nodeId=TIT4REFI_CH4.20COAUROTAGATA_4.20.140REROOPFetched: 10/28/2026