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Local Sales & Hotel/Lodging Tax Remittance Checklist
此检查清单为英文版。
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
免费 PDF 或 Word · 输入邮箱即可下载。
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? *
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