How is TDT audited

Providers are subject to audits for compliance purposes administered by or through the Tax Collector Office. Providers will receive written notification from the Tax Collector’s Office at least 30 days prior to a TDT audit.

All records that substantiate short‐term rentals including but not limited to: guest checks, ledgers, sales tax payments and federal income tax returns must be maintained for a minimum period of 3 years.  For audit purposes the records substantiating the TDT funds must be made available at the place of business in Putnam County

Putnam County Tax Collector