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Violence: Criminals take hostages at gunpoint and attempt to kill Paul Blart. He's beaten up but also bests various thieves. Most of the violence is humorous, but occasionally one of the criminals says something about threatening to "off" a hostage (including a child) or blow cops up, etc., and there are a few explosions. But there's no blood -- just bruises from all of the physical comedy.
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Sex: There are discussions about romantic relationships, dating, online dating, and hooking up. Two characters kiss. During an altercation with a woman, her blouse is pulled up, and viewers can see her bra for most of the scene. Also, an extended scene takes place in Victoria's Secret.
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Language: A couple of stronger words (including one "s--t," as well as "ass," "hell," and "oh my God"), but mostly insults about Paul Blart: "fat," "stupid," "loser," etc.
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Consumerism: Since the film is set in a mall, tons of chain stores are featured, shown, or at the very least mentioned -- including Victoria's Secret, Hallmark, Sharper Image, Kay's, Lord & Taylor, Orange Julius, Dunkin Donuts, Williams Sonoma, Teavana, Legal Seafood, Hello Kitty, Zale's, McDonald's, and more. Also visible: Rock Band, PlayStation 3, Rainforest Café, and Paul's ubiquitous Segway.
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Drinking, drugs and smoking: Paul and his co-workers go out for happy hour, and he drinks so much that he gets very drunk.