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Visitors' Tax close-out audit, period audit, ownership participation agreement audit, or hotel development incentive program audit. Lodging providers are afforded the opportunity to schedule flexible appointment times by contacting CONSULTANT'S Business Support Center or online support center. Compliance Analysis & Audit - The CONSULTANT audit team reviews the books and records of the lodging provider to determine compliance with CITYS's Hotel Visitors' Tax ordinance and regulations. CONSULTANT validates taxable gross rents, guest exemptions, bank statements, daily/monthly summaries, and other relevant information for determining compliance. Supporting documentation for relevant items such as exemptions will also be documented for accuracy. Pre -Audit Review Requirements: a. Review recommended schedule of lodging provider compliance audit reviews with CITY and obtain approval of schedule; CITY Requirements: Prior to the start of the work to be performed, provide CONSULTANT with (1) the most recent Hotel Visitors' Tax registration to collect the tax; (2) return facsimiles and electronic filing data for the time period requested as needed to compile a historical database for the agreed to period of the audit review; and (3) corresponding Business License Tax returns. ii. Inform CONSULTANT of any special circumstances concerning current existing payees; iii. Inform CONSULTANT of the development of new lodging properties no later than the issue of a business license for the operation of a such property; iv. Inform CONSULATNT of sales/transfers of lodging properties or cessation of lodging businesses; v. Cooperate in the compliance audit review process by reviewing proposed processing and materials, offering comments and recommendations and providing timely approvals. b. Confer with CITY on development of comprehensive list of records required to be made available by lodging providers based on size, type and scope of lodging services being provided; c. Review together with CITY and approve a draft engagement announcement letter to be sent to each lodging provider; Audit Review a. Examine records pertaining to Hotel Visitors' Tax for each lodging provider selected for a compliance audit review. b. Verify accuracy of filed Hotel Visitors' Tax returns with daily and monthly activity summaries; c. Review a random sample of the daily and monthly summaries to determine if the daily summaries reconcile to the monthly summaries;