Style Selector
Layout Style
Boxed Background Patterns
Boxed Background Images
Color Scheme

Rental Record Audits

Rental Record Audits

The Collier County Tax Collector will send written notification at least 30 days prior to any audit and the auditor will confirm by telephone.

All records that substantiate rentals for six (6) months or less, including guest checks, ledgers, sales tax payments, and federal income returns may be audited.

Records must be maintained for a period for three (3) years and made available at the place of business. Any records located outside Collier County must be returned to Collier County prior to the scheduled audit.