We will need the following for any hotel tax audit:
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No. Since Home Rule was enacted, those duties have been relocated from the Controller's Office to the Budget and Finance Department. The Controller's Office does not see or sign checks before they go out the door. Instead, we must audit after the fact.
Call or email the Budget and Finance department.
Please check the Purchasing department's section of this website.
Please click here to report to the Luzerne County Controller's Office confidential CECIL email for review .
Congratulations on your election! The first steps you will want to take will be to complete a criminal background check, get bonded for the proper amount, and complete a tax collector training course. You might also want to reach out to a current, experienced tax collector for helpful tips and guidance.
Yes, there is. Click here to view the Tax Collector’s Manual.
Yes, we perform two types of audits regarding tax collection. The first is done yearly and is a Tax Collection audit. This looks at the amounts the County has collected from each of the tax collectors and compares it to what is reflected in the Treasurer's Office. The second is a Tax Collector audit. This type of audit looks specifically at a particular tax collector and is performed when we have the resources available to randomly audit or when we receive a tip. Additionally, a Tax Collector audit is always conducted when a tax collector leaves office.
Three tips we have noted that would ease the burden of a tax collector audit for both the tax collector and us are:
Yes, we do. We generally conduct several, random hotel audits each year.
Yes, click here to view the Hotel Tax Ordinance.
We have not yet begun to audit bed and breakfasts, but will in the future.
Currently, Airbnb has a contract with Luzerne County. This alleviates the stress of an audit on an individual host . Airbnb collects the hotel tax from the host and then passes it on to the County. When we audit, we will audit Airbnb, not the individual host. However, if the host does a portion of business using Airbnb and a portion independently, we can still audit the non-Airbnb portion of rentals for the purpose of conducting a hotel tax audit.
Either click here or on our CESIL tab to report suspected fraud or corruption. Give as many specific details as you can to support your assertion. If you want a response from us, please state that fact. We will take every measure to keep your identity anonymous, but if you request a response we cannot guarantee anonymity.
Also, keep in mind that a certain amount of time is needed for us to investigate, form a conclusion, and determine a plan. In other words, if the matter involves multiple people or is of an especially sensitive nature, this could necessitate a response that appears to be slower than normal. Have patience. Much work is done behind the scenes that we don't make visible.
Either click here or on our CESIL tab to offer your suggestion or observation. If you would like a response from us, please state that fact. We will automatically take every measure to keep your identity anonymous, but if you request a response, we cannot guarantee anonymity.