Audit Procedures

The Lee County Clerk of Court is assigned the enforcement and audit functions associated with the collection and remittance of the 5% Lee County Tourist Development Tax. The Department will send written notification at least 30 days prior to any 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. We will contact you to schedule a mutually agreed upon date to begin the audit. If you have any questions regarding audit requirements please 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

List of Clients

Cash Receipts Journal

Monthly Financial Statements

Corporate Minute Book

Property Records

Exemption Certificates

Register Tapes

Federal Income Tax Returns

Registrations

Florida Corporation Income Tax Returns

Reward Point Monthly Statements

Florida Sales and Use Tax Returns

Sale/Lease Contracts

General Ledger/Journal

Sales Journal

Guest Checks/Ledger Cards

Sales Receipts/Invoices

Housekeeping Reports

Tourist Development Tax Returns

 

Any records located outside Lee County, must be made available for inspection in Lee County prior to the audit.

Maintain all records for three years.

Taxpayer Protest and Appeal Rights

 

 
 
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