§ 6.08.090. Record keeping.

(a) All license/franchise/permit fees and taxes, except room revenue taxes, certain franchise fee payments according to the terms of the franchise agreements, and utility fees collected pursuant to Chapter 6.13 of this code, are due and payable in full in advance of the period of operation.

For new applications, the applicable license/franchise/permit fee or tax is due in full at the time of application.

When the fee or tax for the new application is based upon gross receipts or gross revenue, the director shall establish an average gross revenue fee for the appropriate period by type of industry. The figures selected may be used as a basis for payment for the first period of operation. In the event of overpayment at the end of the period covered in the initial application, the overpayment may be refunded after an audit is conducted by the department; however, the minimum payment for any period shall be forty-two dollars. An audit shall not be conducted nor a refund given for overpayment if the business goes out of business during its first licensing cycle.

(b)

The director and any other officer designated by the director shall have the power and authority to enter any store, building or other place in which such business is being conducted at any time during the business hours and have access to the books and records of such business for the purpose of ascertaining proper payment of license fees and compliance with provisions of the Clark County Code and applicable franchise agreements. Any audit of the amounts due must not include any period for the licensing of the business ending more than three years before the date of the audit, unless the business has been operating without such a license or the auditor has reason to believe that the business has made a fraudulent or material misstatement of its revenue. Every audit shall be conducted in conformity with generally accepted auditing standards and procedures and shall be of sufficient scope to accomplish the purpose for which it was performed. The information received from the licensee under the provisions of this section shall be confidential and available only to those officials concerned in such matters.

(c)

All fees assessed after the completion of an audit by the department are due and payable to the county within thirty days from the receipt of the audit billings. Fees not paid on or before thirty days from receipt of the audit bills are assessed interest at the rate of one percent per month until paid.

(d)

Where the gross receipts or gross revenue during the preceding period shall be in excess of the estimate for such period, the licensee shall be indebted to the county for any deficiency in fee paid for such period and liable therefor to the county in a civil action. No license shall be issued to such licensee for any subsequent period unless and until such deficiency, including any interest due, is paid in full. As a guide in estimating gross receipts or gross revenue for a subsequent renewal of a business license the preceding license period gross revenue or gross receipts shall be used as a basis for such estimate.

(e)

For licensees terminating their business operation, gross sales and gross revenue or gross receipts will be considered in determining the proper fee.

(f)

It is unlawful for a licensee to fail to keep adequate records of gross sales and gross receipts or gross revenue. Adequate records include, but are not limited to original copies of all sales invoices and credit slips for a period of three years prior to the end of the most recent license period together with a monthly gross sales and gross receipts or gross revenue summary in journals or similar records for the same period of time.

(g)

Any allowable deductions from gross sales must be reflected in a monthly summary and must be substantiated by original documentation.

(h)

Failure of a licensee to maintain adequate gross sales records as well as gross receipts or gross revenue may result in a disallowance of deductions and may be grounds for suspension, revocation, or nonrenewal of the licensee's business license.

(Ord. 2388 § 10, 1999: Ord. 2092 § 1, 1998: Ord. 1370 § 6, 1992: Ord. 835 § 2, 1983: Ord. 709 § 23, 1980: Ord. 621 § 23, 1980: Ord. 353 § 1, 1970: Ord. 134 § 10, 1961)