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Audit Procedures for Hotel Occupancy Tax

Revised 10/2004


CHAPTER 1 - OVERVIEW OF HOTEL OCCUPANCY TAX
Introduction, Audit Period, Certificate of No Tax Due, Hotel Managing Companies, Sales Tax For Hotels, Telecommunications Infrastructure Fund Assessment for Hotels
CHAPTER 2 - TAX LAW AND POLICY
Introduction, Tax Rate, Charges for Personal Services, Items Not Subject to Hotel Occupancy Tax (when separately stated), Charges That Are Subject to Hotel Occupancy Tax, Charges That Are Subject to Sales and Use Tax, Package Deals, Charges for Guaranteed Rooms, Banquet and Meeting Room Charges, Exemptions from Hotel Occupancy Tax, Exemption Certificates and Good Faith Acceptance, Other,
CHAPTER 3 - TAXPAYER RECORDS
Introduction, Registration Card, Guest Folio, Room Revenue Balance Sheet, Room Revenue Balance Sheet - Example, Daily Control Report, Daily Report, Housekeeper's Report, City Ledger, Monthly Summary, Monthly Summary - Example, Tax Report Room Revenue Sheet - Example, Residential Hotel Record Keeping, Deposit Agreement - Example, Monthly Summary Report, Monthly Summary Report - Example, Room Sale Accounting System
CHAPTER 4 - AUDIT PROCEDURES
Introduction, Pre-Audit Research, Entrance Conference, Visual Inspection, Examination of Gross Receipts, Reconciliation of Tax Collected to Tax Reported, Reconciliation of Monthly Summary to General Ledger, Reconciliation of Daily Reports to Monthly Summary, Reconciliation of Daily Report to Folios, Alternative Records, Deductions, Sampling Procedures, Exit Conference, Audit Plan, Hotel Occupancy Tax Checklist
CHAPTER 5 - AUDIT WRITE-UP
Introduction, Deficiency Audit, Credit Audit, No Tax Change Audit, Amended Audits, Schedules and Forms, Audit Cover Letter - Example, Audit Report - Example, Index to Working Papers - Example, Audit Adjustment Report, Audit Adjustment Report - Example, Tax Adjustment Summary, Tax Adjustment Summary - Example, Exam 100 - Example, Exam 200 - Example
APPENDIX A - REPORTING DATA
Terminal Inquiry, Audit History, Summary Information Page - Example, Outlet Summary Information - Example, Report Information - Example, Data Information by Outlet - Example, Summary of All Outlet Returns - Example, Payment Information - Example, Collection Information - Example, File Maintenance

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