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County trustee reports small net shortfall in quarterly hotel‑motel occupancy audit
Summary
Montgomery County trustee Kimberly Wiggins and auditor Caroline Vickrey reported a quarterly hotel‑motel occupancy tax audit showing $926.84 in overpayments and $2,100.12 in underpayments; staff described collection practices, short‑term rental reporting, and the current allocation of receipts.
Montgomery County Trustee Kimberly Wiggins reported on March 3 that the county's quarterly hotel‑motel occupancy tax audit found a small net shortfall and reminded commissioners how collections are used.
Wiggins told the commission the audits are performed to ensure hotels remit required occupancy tax and to return amounts that do not belong to the county. "These audits are conducted in compliance with the Bridal Act of 1979," she said, adding the process helps identify exempt guests and assists hoteliers with correct reporting.
Caroline Vickrey, an auditor with Stone, Rudolph and Henry, said auditors tested 11 hotels this quarter…
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