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County trustee reports small hotel tax underpayments, cites staff turnover and training needs
Summary
Montgomery County Trustee Kimberly Wiggins and auditors reported $10,346.94 in underpayments and $42.54 in overpayments from quarterly occupancy-tax testing, citing high hotel staff turnover and a need for additional training and outreach.
Montgomery County Trustee Kimberly Wiggins told the County Board of Commissioners on Sept. 2 that quarterly audits of lodging establishments identified $10,346.94 in underpayments and $42.54 in overpayments for the period reviewed.
The findings were presented by Caroline Vickrey of Stonewall, Rolfe & Henry, the audit firm conducting the testing. "We perform testing of select hotels and motels each quarter to ensure compliance with the occupancy tax requirements," Vickrey said, noting that 10 hotels were selected this quarter plus six carried over from the prior quarter and that auditors completed testing on 10 of 16 scheduled properties.
Wiggins said the trustee's office is following up with the hotels and working with Visit Clarksville staff to provide training. She said significant turnover among hotel staff has contributed to reporting errors and gaps in recordkeeping. "Some of them didn't know what to report," Wiggins said, explaining the office has assisted hotels with records and is conducting additional outreach and training for new staff.
The report identified a pair of disputed findings: one hotel reduced an amount owed to $5,548 after providing documentation, and another case involved roughly $4,516 tied to a 30-day-occupancy rule. Wiggins said recent state law changes now require that funds from 30-day stays be remitted to the trustee's office rather than refunded to occupants, which she said should reduce future discrepancies.
Wiggins also provided rolling occupancy-tax collection figures: approximately $4,600,000 for 2022, $4,700,000 for 2023, $5.1 million for 2024 and roughly $3.0 million year-to-date for 2025 (August). Short-term rental remittances tracked through online portals totaled about $300,000 in 2022, $438,000 in 2023, about $518,000 in 2024 and roughly $375,000 so far in 2025, she said.
Commissioners asked for clarification about hotels that had not reported; Wiggins reiterated that turnover and lack of transitions were common causes and that Visit Clarksville director Angie Brady has been holding monthly meetings with hoteliers to improve compliance.
The trustee's office said letters closing some audit findings were sent the week before the meeting and additional correspondence would go out that week to properties with unresolved issues. Wiggins said the office will continue on-site assistance and training to reduce future errors.
Ending: The trustee's audit presentation concluded without formal votes recorded in the meeting transcript. Commissioners did not move to remove the item from the consent list during the informal session.
