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1. Is Accounts Payable still located in the Controller's Office?

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.

2. I didn't receive my W-2 or 1099-Misc. Who should I contact?

Call or email the Budget and Finance department.

3. Where will I find answers to questions about the bid process?

Please check the Purchasing department's section of this website.

4. I believe there was an instance of bid rigging. Who should I contact?

Please click here to report to the Luzerne County Controller's Office confidential CECIL email for review .

5. I'm a newly elected tax collector. What should I know?

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.

6. Is there a manual to guide tax collectors?

Yes, there is.  Click here to view the Tax Collector’s Manual.

7. Do you audit tax collectors?

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.

8. Do you have any tips for how tax collectors keep their books?

Three tips we have noted that would ease the burden of a tax collector audit for both the tax collector and us are:

• Keep the tax bills filed in the order in which they were received, NOT by consecutive bill number
• Use a duplicate book
• Always be thinking of the "traceability factor"; any payment should easily be able to be traced from the duplicate to the tax bill to the payment to the deposit to the disbursement and to the bank statement

9. Do you audit hotels?

Yes, we do.  We generally conduct several, random hotel audits each year.

10. Is there a hotel tax manual?

Yes, click here to view the Hotel Tax Ordinance.

11. Do you audit bed and breakfasts?

We have not yet begun to audit bed and breakfasts, but will in the future.

12. What if we rent a room, house, or apartment using Airbnb?

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.

13. What will you need if you perform a hotel tax audit of our establishment?

We will need the following for any hotel tax audit:

• Accounting records (hotel receipts) which identify revenues from hotel room rentals and other sources reported on Form PA-3
• Copies of Form PA-3--PA Dept. of Revenue sales, use, and hotel occupancy tax (or etides PA state sales tax reports) reconciled to the hotel tax submission forms
• Accounting records identifying hotel room rental tax collected and paid to the County
• Exemption amounts, certificates, and folios for all exemptions claimed, by month and with the Hotel Room Rental Tax Permanent Resident Exemption Statement or the appropriate government exemption certificate (for all permanent resident exemptions claimed, records must reflect a minimum stay of 30 consecutive days)

14. What should I do if I suspect corruption within Luzerne County?

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.

15. Who should I tell if I have a suggestion to better Luzerne County?

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.