Room records.
Las Vegas Municipal Code § 6.46.100
in effect6.46.100 - Room records.
It is unlawful for any operator of an establishment covered by this Chapter to fail to maintain adequate room records or to fail to make his or her room records available in the City during City business hours to the Director or any other person designated by him or her for the purpose of conducting an audit within seventy-two hours' written notice. Adequate records shall mean the following: journal, books of accounts, daily cash summary, registration cards, general ledger, receipts register, income tax return (Schedule C of 1040 Federal Tax Return for Sole Proprietorship; Form 1065 Federal Tax Return for Partnerships; Form 1041 Fiduciary Income Tax Return and 1120 Federal Tax Return for Corporations), State sales tax returns, monthly profit and loss statements, trial balances, folios, including any and all receipt forms, and payment forms for the three-year period preceding the date of the audit. The Director or his designee has the authority to look at all other books and records not specifically mentioned above which are maintained by an operator in the connection with the rental of rooms.
(Ord. 5998 § 94, 2008: Ord. 3964 § 1, 1996: Ord. 2245 § 2 (part), 1981: prior code § 5-25-9)
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_CH6.46HOMORO_6.46.100ROREFetched: 10/28/2026