A. All businesses regulated under the semiannual gross sales type license shall pay a fee of one hundred dollars ($100.00) to commence business in the City of Mesquite. In six (6) months, when the semiannual gross fee is once again due, the business shall pay the fee set forth in section 2-1-12, "Gross Sales; Schedule Of Fees", of this chapter for its level of gross revenues.
1. For businesses that have an income cap enforced by Nevada Revised Statutes, the cap will be used to determine the fee to commence business as per the Gross Fee Schedule set forth in 2-1-12.
B. The business license official and any other officer designated by the business license official 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 of such business for the purpose of ascertaining the amount of sales made. 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. Where the amount of sales or gross receipts made during the preceding period shall be in excess of the estimate for such period, the licensee shall be indebted to the City for any deficiency in fee paid for such period and liable therefor to the City in a civil action. No license hereunder shall be issued to such licensee for any subsequent period unless and until such deficiency is paid, and when so paid, shall constitute an additional fee for any license issued hereunder for such subsequent period and be deemed in full payment of such deficiency. In estimating gross business for a subsequent renewal of a business license, the immediately preceding six (6) months' business shall be used as a basis for such estimate.
D. It is unlawful for a licensee to fail to keep adequate records of gross sales. "Adequate records" means original copies of all sales invoices and credit slips for a period of three (3) years prior to the date of audit, together with a monthly sales summary in a cash receipt journal or similar record for the same period of time.
Any allowable deductions from gross sales must be reflected in a monthly summary and must be substantiated by original documentation.
Failure of a licensee to maintain adequate sales records will result in a disallowance of exemptions and is grounds for suspension or revocation of licensee's business license.
(Ord. 477, 12-10-2013, eff. 12-31-2013)