What records must I keep regarding TOT?

Businesses responsible for the collection and remittance of TOT should keep accurate records for two calendar years. These records are subject to audit by the Office of the Commissioner of the Revenue.

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1. What is Transient Occupancy Tax (TOT)?
2. Who is exempt from TOT?
3. What are the due dates for the reporting and remittance of transient occupancy taxes collected?
4. What is the penalty for late filing or remittance of the TOT?
5. What do I do if TOT was collected from a transient in error?
6. What records must I keep regarding TOT?