Fees—Gross-sales basis—Records and city access.
Las Vegas Municipal Code § 6.02.210
in effect6.02.210 - Fees—Gross-sales basis—Records and city access.
(A) The Director and any other person designated by him shall have access to the books of such businesses as are contemplated in Section 6.02.180 et seq. for the purpose of auditing the amount of gross sales and inventory, as applicable.
(B) It is unlawful for a licensee to fail to keep adequate records of gross sales and of inventory (where applicable), and to fail to produce adequate records to the Director within seventy-two hours on demand by the Director or any other person designated by him.
(C) "Adequate records" for the purpose of this Section means:
(1) Original copies of all sales invoices and credit slips for a period of one year preceding the date of the audit and all cash receipts journals for a period of three years preceding the date of the audit;
(2) The additional records described in Subsection (D) of this Section, for the following types of licensees:
(a) Licensees engaged in the sale of liquor; and
(b) Licensees who:
(i) Are engaged in the sale, rental or trade of sexual novelties or books, films, videotapes, discs, magazines and other periodicals which are distinguished or characterized by their emphasis on matter depicting, describing, or relating to specified anatomical areas or specified sexual activities, as those terms are defined in LVMC 6.06A.010, and who have been identified by the Director as having a significant inventory of such materials; and
(ii) Have been requested by the Director in writing to keep such records and to make them available.
(D) Licensees described in Subsection (C)(2) of this Section shall keep and make available the following records:
(1) A floor plan of the licensee's retail space, including any on-premise storage space;
(2) Inventory reports, including product description and price extension, for a period of one year preceding the date of the audit; and
(3) Purchase orders, for a period of one year preceding the date of the audit.
(E) The information received from the licensee under this Section shall be confidential and available to only those City employees concerned in such matters.
(Ord. 5456 § 6, 2002: Ord. 2186 § 2 (part), 1981: prior code § 5-1-9(C))
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=TIT6BUTALIRE_CH6.02BULIGE_6.02.210FEROLEBAECACFetched: 10/28/2026