simpl.
Sign in
Government Command Center 13 items

Local Sales & Hotel/Lodging Tax Remittance Checklist

Guides a local tax collector or finance office through registration, collection, and remittance of sales/use tax and transient occupancy (hotel/lodging) taxes.

State Sales & Use Tax LawLocal Transient Occupancy Tax OrdinanceStreamlined Sales Tax Agreement

Free PDF · enter your email to download.

Registration & Rates

  • Are all taxable vendors and lodging operators registered with a tax account? *
  • Are current combined state/local rates and applicable brackets published? *
  • Are marketplace facilitators and short-term rental platforms captured for collection? *

Collection & Exemptions

  • Is tax collected on the correct measure (gross receipts / room charges) at point of sale? *
  • Are exemption certificates on file for exempt sales (resale, government, nonprofit)? *
  • Are transient occupancy exemptions (e.g., 30-day permanent resident rule) properly applied? *

Filing & Remittance

  • Are returns filed and taxes remitted by the statutory due date for each period? *
  • Filing frequency: *
  • Are vendor collection allowances / discounts applied correctly where allowed? *
  • Are penalties and interest assessed on late or deficient remittances? *

Reconciliation & Audit

  • Are remittances reconciled to POS/property management system reports? *
  • Is a delinquency and audit program in place for non-filers and underpayers? *
  • Are records retained for the statutory audit lookback period? *

Download the full Local Sales & Hotel/Lodging Tax Remittance Checklist checklist

Get it as a clean, printable PDF — free.