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County trustee reports small audit discrepancies, rising occupancy-tax collections

3767549 · June 11, 2025
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Summary

County Trustee Kimberly Wiggins and auditor Caroline Vickrey reported quarterly hotel/motel occupancy-tax audit results, noting small overpayments and larger underpayments, an outstanding balance from one hotel and year-to-date increases in collections and short-term rental remittances.

County Trustee Kimberly Wiggins reported to the Montgomery County Board of Commissioners on June 9 that quarterly hotel and motel occupancy-tax audits found small discrepancies but overall rising collections.

Wiggins said the audits are performed “per the private act of 1979” and described the county’s procedures, including matching occupancy-tax payments to sales tax reports and quarterly on-site testing. “The audit is performed by Stone, Rudolph and Henry,” she said, and introduced auditor Caroline Vickrey to summarize…

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