Providers are subject to audits for compliance purposes administered by or through the Tax Collector Office. Providers will receive written notification from the Tax Collector’s Office at least 60 days prior to a TOT audit.
All records that substantiate short-term rentals and TOT exemption allowed including but not limited to: guest checks, ledgers, sales tax payments, copies of exemption certificates and Federal and State Business Income Tax Returns must be maintained for a minimum period of 5 years. For audit purposes the records substantiating the TOT transactions/funds must be made available at the place of business in Putnam County.
