The Inspector General Department is responsible for the collection, audit, enforcement, and administration of the tax. The department conducts audits regularly. Written notification is sent at least 30 days prior to any audit to schedule a mutually agreed upon date and time to begin the audit.
All tourist development tax records must be retained for three years and made available for an audit at the place of business, within Lee County. Any records located outside Lee County, must be made available for inspection in Lee County prior to the audit.
If you have any questions regarding audit requirements please email TouristTaxAudit@leeclerk.org or call 239-533-5427.
Required Records for Audit
All records that substantiate transient rentals must be made available at the place of business, such as:
- Bank statements
- Cash receipts journal
- Corporate minute book
- Exemption certificates
- Federal income tax returns
- Florida corporation income tax returns
- Florida sales and use tax returns
- General ledger/journal
- Guest checks/ledger cards
- Housekeeping reports
- List of clients
- Monthly financial statements
- Property records
- Register tapes
- Reward point monthly statements
- Sale/lease contracts
- Sales journal
- Sales receipts/invoices
- Tourist development tax returns