VI OIG AR-01-27-02: Audit of the Administration of the Hotel Room Tax
ISSUED: June 7, 2002 AR-01-27-02 THE UNITED STATES VIRGIN ISLANDS OFFICE OF THE VIRGIN ISLANDS INSPECTOR GENERAL AUDIT REPORT AUDIT OF THE ADMINISTRATION OF THE HOTEL ROOM TAX ILLEGAL OR WASTEFUL ACTIVITIES SHOULD BE REPORTED TO THE OFFICE OF THE VIRGIN ISLANDS INSPECTOR GENERAL BY: Calling: Sending Written Documents to: Office of the Virgin Islands Inspector General (340) 774-3388 No. 75 Kronprindsens Gade St. Thomas, Virgin Islands 00802 GOVERNMENT OF THE UNITED STATES VIRGIN ISLANDS OFFICE OF THE V. I. INSPECTOR GENERAL No. 75 Kronprindsens Gade, Charlotte Amalie, St. Thomas, V.I. 00802 STEVEN VAN BEVERHOUDT Tel: (340) 774-3388 V.I. INSPECTOR GENERAL Fax: (340) 774-6431 EXECUTIVE SUMMARY The following summarizes the major findings resulting from the Audit of the Administration of the Hotel Room Tax (AR-01-27-02). Finding 1: Calculation of the Hotel Room Tax (pages 4 to 6) • Hotels were using different methods in arriving at room revenues subjected to the Hotel Room Tax. • Some hotels were using incorrect “gross room revenue” amounts in the computation of the Hotel Room Tax. …
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