All tax returns are subject to an audit. The Hillsborough County Tax Collector has the responsibility of auditing and enforcing the collection and remittance of the Tourist Development Tax. The purpose of an audit is to ensure the Tourist Development tax collections are in compliance with Florida statutes and county ordinances.

Hillsborough County Ordinance 91-22 requires 30 days written notice prior to the start date of the audit.

Procedures

A Notice of Intent to Audit is sent to the taxpayer informing him or her of the impending audit and giving 30 days notice before scheduling the audit. In addition to the notice informing the taxpayer of the audit period, there is also an audit exhibit attached specifying the financial records that will be reviewed.

Audit Exhibit

The audit exhibit is not an all-inclusive list. There may be additional records requested once the audit begins:

•  Florida Department of Revenue Sales Tax Returns (DR-15)
•  General Ledgers
•  Chart of Accounts
•  Financial Statements
•  Exemption Certificates and the corresponding folios
•  Leases, if applicable
•  Guest Folio/Registration Cards/Guest Applications
•  Cash Receipt Records (Daily/Monthly Posting)*
•  Daily Report (posted by hand or computer generated)
•  Other – any and all documents needed to complete the audit

* Cash receipts records may be known under such names as: cash receipts summary, daily report, activity report, G/L worksheet, daily logs, etc.

Pursuant to Hillsborough County Ordinance 91-22, only records, receipts, invoices, and related documentation, that are available to the auditor when such audit begins, shall be deemed acceptable for the purposes of conducting such audit.

Any person who collects consideration for short-term accommodations must maintain adequate records, including copies of all leases, rental agreements, duplicate copies of receipts issued for the payment of rental charges.

All records must be available in Hillsborough County during an audit. Records must be maintained for three years. Pursuant to F.S. Chapter 212, in the absence of records, an assessment may be issued from an estimate based upon the best information available, which shall be considered prima facie correct, and the burden to show the contrary shall rest upon the owner or the owner’s representative.

If there are insufficient records available or no records, an assessment may be issued based upon the best available information.

A Power of Attorney Form will be needed if the owner wants us to talk with his accountant, attorney or bookkeeper about his tourist development tax account.