Laserfiche WebLink
• Analyze lodging provider return information from the past three years in order to identify <br />unusual or suspicious reporting and/or activities that warrant further review; and <br />• Provide a detailed report to the Municipality identifying lodging providers who require <br />additional investigation or examination to determine their compliance with the <br />Municipality's Iodging tax ordinance; <br />Field Audit Services (As Deemed Needed By Analysis): <br />• Perform on-site examinations of the records of those providers identified through analysis <br />to warrant further investigation, but only as authorized by Municipality and not to involve <br />more than one-third (1/3) of the Municipalities properties in any one year contract period; <br />• Provide Municipality staff with a detailed list of all records required to be made available by <br />lodging providers for the further reviews, together with a draft engagement announcement <br />letter to be sent to each lodging provider requiring examination; <br />• In coordination with Municipality staff, schedule and conduct reviews at the property <br />locations of those providers identified and authorized for examination; <br />• Verify accuracy of filed lodging tax returns with daily and monthly activity summaries; <br />• Review a random sample of the daily and monthly summaries to determine if the daily <br />summaries reconcile to the monthly summaries; <br />• Review bank statements to verify that deposits reconcile with the reported revenue on the <br />lodging tax returns'; <br />• Review exempted revenue for proper qualifying documentation; <br />• Review a random sample of exempted guest revenue and trace registration and/or other <br />source documents to verify compliance with the Municipality ordinance; <br />• Where possible, compare the State and federal tax filings with the lodging tax returns; <br />• For each error/omission identified and confirmed, submit substantiating documentation to <br />designated Municipality staff in order to facilitate collection of revenue due from lodging <br />providers for prior periods; <br />• Coordinate with designated Municipality official(s) as necessary to review findings and <br />recommendations; <br />• Provide assistance to Municipality in reviewing any matters submitted in extenuation and <br />mitigation by lodging providers in contesting a deficiency determination; and <br />• Prepare and document any changes to the review findings and provide revised tax, interest <br />or penalty amounts due the Municipality. <br />IL <br />~ 2 <br />Paris, TX - HOT 061510 <br />L e, Document Integrity Verified ~ n EchoSign Transaction Number: KLPS276463X37 <br />