Revenue Audit / Compliance Section Frequently Asked Questions (FAQs)

The Revenue Audit Section audits and reviews revenue sources for Business, Transient Occupancy, Parking, Utility Consumption, and Real Property Transfer Taxes.

What revenue sources does the section audit?

The Revenue Audit Section audits and reviews the following revenue sources:

  • Business Tax
  • Transient Occupancy Tax
  • Parking Tax
  • Utility Consumption Tax
  • Real Property Transfer Tax

What is the purpose of the Revenue Audit Section?

While providing quality and timely service for all duties that are required and requested, the primary function and goal of the Revenue Audit Section is to confirm the taxpayer's accurate filing of tax information and payment of taxes due while ensuring the proper application of respective revenue ordinances by both staff and taxpayers.

How are accounts selected for audit?

Accounts are primarily randomly selected. However, accounts can be selected for auditing if there are inconsistencies and/or deficiencies of information and payments associated with the account.

What documents or records should I have available if my account has been selected for audit?

You should have financial documents such as tax returns with accompanying schedules available for review. Usually, when an account has been selected for audit, a letter identifying specific documents to be reviewed will be sent by an auditor of the section.

How long should I keep my financial documents or records available?

3 years.