What is a tourist development tax audit?
All tax returns are subject to audit. The Hillsborough County Tax Collector audits and enforces the collection and remittance of the tourist development tax to ensure compliance with Florida statutes and county ordinances.
Hillsborough County Ordinance 91-22 requires 30 days written notice before an audit begins.
How does the audit process work?
1. Notice of Intent to Audit
You’ll receive a Notice of Intent to Audit 30 days before your scheduled audit. This notice includes:
- The audit period
- An audit exhibit listing the financial records we’ll review
2. Required records
You must provide the following records (this list is not all-inclusive; additional records may be requested):
- Florida Department of Revenue Sales Tax Returns (DR-15)
- Daily reports (handwritten or computer-generated)
- Guest folios, registration cards, or guest applications
- Exemption certificates and corresponding folios
- Leases (if applicable)
- Chart of accounts
- Financial statements
- General ledgers
- Any other documents needed to complete the audit
- Cash receipt records (daily/monthly posting)*
*Cash receipt records may be called: cash receipts summary, daily report, activity report, G/L worksheet, daily logs, etc.
3. Record requirements
- Availability: All records must be available in Hillsborough County during the audit.
- Retention: Records must be maintained for 3 years.
- Acceptable records: Only records available when the audit begins are acceptable (per Ordinance 91-22).
What records must I maintain?
Property owners, managers, and operators who collect payment for short-term accommodations must maintain:
- All leases and rental agreements.
- Duplicate copies of receipts issued for rental payments.
- Other adequate records as required.
What happens if I don’t have records?
Per Florida Statute Chapter 212, if you don’t have adequate records, the Tax Collector may issue an assessment based on the best available information. This assessment is considered correct, and you have the burden of proving otherwise.
Need to authorize someone to speak on your behalf?
If you want us to discuss your tourist development tax account with your accountant, attorney, or bookkeeper, you must complete a Tourist Development Tax Power of Attorney Form (PDF) and submit it using one of the options below.
Option 1 : Email (preferred – fastest processing)
Use our online contact form to email us your documents (select “Tourist Development Tax” in the “Service of Interest” section).
Option 2: Mail
Send your documents to our mailing address.