Service Overview

• Lodging Tax Consulting, Audit and Revenue Management
  • Administrative Enhancement
  • Revenue Generation
  • Revenue Management
  • Seminars for Lodging Providers and other Compliance Enhancement
  • Specialized Projects
    
    
• Alcoholic Beverage Tax Consulting and Audit
  • Administrative Enhancement
  • Revenue Generation
  • Revenue and Licensure Management
  • Seminars for Licensees and other Compliance Enhancement
  • Specialized Projects
    
    
• Franchise Fee Compliance Review, Monitoring Programs and Consulting Services
  • Electric Providers
  • Natural Gas Providers
  • Telecommunication Providers
  • Cable / Video Providers
  • Solid Waste Haulers and Recyclers
    
    
• Sales Tax Consulting Services
  • Sales Tax Compliance
  • Sales Tax Reporting and Forecasting
    
    
• Red Light Camera Compliance Review
  
  
• Alternative Fuel Tax Credit
  • Revenue Generation
  • Revenue and Registration Management
  • Administrative Enhancement
    
    
• Occupation Tax/Business License Program
  
  

Lodging Tax Programs

The Lodging Tax Operation and Compliance Enhancement and Lodging Tax Revenue Management Programs are tax payment enforcement and management programs which employ proven methods for maximizing the generation of the Municipal Corporation's lodging tax revenue.

The Lodging Tax Operation and Compliance Enhancement Program is geared toward payment enforcement and accomplishes this through the annual analyses of returns and, when warranted, on-site examinations of records of lodging providers. Ancillary services, such as real time reporting and the identification of any providers who should be subjected to field auditing or other scrutiny further serve to enhance and protect income gained by taxation.

The Lodging Tax Revenue Management Program is a full service lodging tax administration program which employs a proactive approach to garnering lodging revenue lawfully due the municipality The program provides tax payment remittance and deposit administration and delinquency follow-up; discovery, audit and collection assistance; as well as a number of other services requisite to the provision of a turn-key approach to administration of the tax.

At a minimum, both programs provide the following:

• Ordinance and Administration Review with Recommendations
• Returns Analysis and Audit Targeting
• Auditing
• Deficiency Collections Advice and Assistance
• Compliance Seminars
• Staff Training
• Expert Witness Testimony
• Real Time Reporting and Analysis

Lodging Tax Operation and Compliance Enhancement Program

The Lodging Tax Operation and Compliance Enhancement Program is intended to assist the Municipal Corporation in maximizing the generation of lodging tax revenue and the allocation of that revenue to the promotion of visitation and other lawful purpose, through conducting annual analyses of returns and, when warranted, on-site examinations of records of lodging providers; providing annual reports reflecting and projecting revenue trends; identifying any providers who should be subjected to field auditing or other scrutiny; offering ordinance and administrative enhancements as needed; and educating lodging providers to ensure appropriate collection and remittance of the lodging tax.

This plan provides:

• ORDINANCE, RETURN AND ADMINISTRATION REVIEW SERVICES (INCEPTION OF CONTRACT):
  • Review Municipal Corporation's lodging tax ordinance, return form and administrative procedures;
  • Recommend potential enhancements to better acquaint the lodging providers with their responsibilities in collecting and paying-over the tax, and to improve revenue generation and administration by the Municipal Corporation.
  • Provide a written report to Municipal Corporation, including suggestions for new ordinance language, form design and process development, as applicable; and
  • Meet with Municipal Corporation to discuss findings and recommendations.
• ANALYSIS & COMPLIANCE REVIEW SERVICES (ANNUALLY):
  • Obtain and analyze lodging provider return information in the possession of the Municipal Corporation initially for the prior four (4) year period, thereafter annually for the prior year;
  • Conduct unobtrusive collection of information on each property, including number of rooms, occupancy rate, physical condition, business dynamics, etc.;
  • Provide a report to the Municipal Corporation on trend analysis to include projections for gross rent revenue and occupancy rates, and other information conducive to assessment of visitation.
  • Perform discovery services designed to identify and locate lodging providers not properly registered with the Municipal Corporation and not appearing on the Municipal Corporation rolls as lodging tax remitters;
  • Analyze lodging provider return information from the past four (4) years in order to identify unusual or suspicious reporting and/or activities that warrant further review; and
  • Provide a detailed report to the Municipal Corporation identifying lodging providers who require additional investigation or examination to determine their compliance with the Municipal Corporation’s lodging tax ordinance.
• FIELD AUDIT SERVICES (AS DEEMED NEEDED BY ANALYSIS):
  • Perform on-site examinations of the records of those providers identified through analysis to warrant further investigation, but only as authorized by Municipal Corporation and not to involve more than one-third (1/3rd) of the properties in any one (1) year;
  • Provide Municipal Corporation staff with a detailed list of all records required to be made available by lodging providers for the further reviews, together with a draft engagement announcement letter to be sent to each lodging provider requiring examination;
  • In coordination with Municipal Corporation staff, schedule and conduct reviews at the property locations of those providers identified and authorized for examination;
  • Verify accuracy of filed lodging tax returns with daily and monthly activity summaries;
  • Review a random sample of the daily and monthly summaries to determine if the daily summaries reconcile to the monthly summaries;
  • Review bank statements to verify that deposits reconcile with the reported revenue on the lodging tax returns’;
  • Review exempted revenue for proper qualifying documentation;
  • Review a random sample of exempted guest revenue and trace registration and/or other source documents to verify compliance with the Municipal Corporation ordinance;
  • Where possible, compare the State and federal tax filings with the lodging tax returns;
  • For each error/omission identified and confirmed, submit substantiating documentation to designated Municipal Corporation staff in order to facilitate collection of revenue due from lodging providers for prior periods;
  • Coordinate with designated Municipal Corporation official(s) as necessary to review findings and recommendations
  • Provide assistance to Municipal Corporation in reviewing any matters submitted in extenuation and mitigation by lodging providers in contesting a deficiency determination; and
  • Prepare and document any changes to the review findings and provide revised tax, interest or penalty amounts due the Municipal Corporation
• SEMINAR SERVICES (ONCE EVERY THIRD (3RD) YEAR, WHEN DESIRED BY MUNICIPAL CORPORATION):
  • Conduct a seminar session with Municipal Corporation staff to present and discuss issues pertaining to lodging tax administration. Key topics for normal Municipal Corporation staff sessions include applicable state and federal law, return analysis, deficiency determination techniques and collections. Municipal Corporation may add select topics of Municipal Corporation concern to be reviewed at this session; and
  • Conduct a seminar session for local lodging providers to disseminate information intended to further the providers’ understanding of their duties and responsibilities under the Municipal Corporation’s lodging tax ordinance, their responsibilities for collections and record keeping, and to address any points requiring clarification in the lodging providers’ understanding of the Municipal Corporation’s lodging tax ordinance.
    
    

Lodging Tax Revenue Management Program

TRP Group's Revenue Management Service is currently provided to Georgia through the Georgia Municipal Association (GMA)

Hear one city's experience with this service, to see how Revenue Management can benefit you and your municipality:

TheLodging Tax Revenue Management Program is intended to assist the Municipal Corporation in maximizing the generation of lodging tax revenue and the allocation of that revenue to the promotion of visitation and other lawful purpose, through offering ordinance and administrative enhancements as needed; educating lodging providers to ensure appropriate collection and remittance of the lodging tax, providing Tax payment remittance and deposit administration and delinquency follow-up; providing realtime reporting and analysis; offering discovery, audit and collection assistance; and furnishing other services requisite to the provision of a turn-key approach to administration of the Tax.

This plan provides:

• BASIC SERVICES:
  • New Client Set-Up - Create forms and reports, set up secure web access, and download new and updated account information. Provide model ordinance.
  • Taxpayer Registration - Create taxpayer database from taxpayer registration form and from client database. Gather additional data to enhance analysis and collection efforts through physical inspection of lodging properties and by web, phone, fax or mail and through data mining from governmental and non-governmental sources.
  • Taxpayer Training – Provide guidance to taxpayer on appropriate collection and records-keeping through a seminar at start-up, and continually thereafter through direct contact.
  • Taxpayer Notification - Provide forms and instructions by mail or online, initiate phone calls to taxpayers, or send reminders.
  • Return Form/Payment Processing - Receive data and input into system, match batch forms with payments, deposit checks, scan forms, post to taxpayer account, and disburse payments.
  • Reconcile Returns & Initiate Compliance Efforts - Reconcile filings and payments; verify accuracy of filing; apply and bill late fees, penalties or interest, when applicable, etc.
  • Delinquency Follow-Up – Contact taxpayer in the first thirty days of delinquency to secure payment. Then refer to Municipal Corporation, if unsuccessful.
  • Prospective Deficiency Identification – Analyze returns periodically, identify prospective underreporting and refer to Municipal Corporation.
  • Taxpayer Services - Provide prompt and effective customer service, quarterly newsletter, online forms, rates and instructions, toll-free support number and e-filing and payment options.
  • Client Services – Provide information on lodging trends, legislation and assist with annual budget projection for this revenue source.
  • Liaison – Confer with Municipal Corporation official(s) as necessary to review progress and recommendations.
• ADVANCED SERVICES:

  These services are in addition to the Basic Services, and are intended to provide Municipal Corporation with a practical, turn-key approach to Hotel-Motel Tax Administration.

  • Online Tax Filing and Payment - Taxpayers may now file returns and pay taxes online through our website. Because the system automatically calculates tax, discounts, penalties, interest, and final payment due, the process is quick, easy, and, most importantly, accurate.
  • Real Time Reporting - Data from online taxpayer registrations, filings, and payments can now be collected and manipulated into meaningful charts, graphs, and reports. Why not let us do the job of gathering and interpreting statistical data for your Municipality that might be required by the State or other entities? Use this data to make projections, adjust rates, allocate funds, etc. See Example Here
  • Continuing Delinquency Follow-up – After thirty days’ delinquency, apply persistent encouragement to taxpayer culminating in personal intervention. In extreme situations, negotiate installment payment or refer to Municipal Corporation for enforcement action.
  • Discovery – Conduct periodic research to identify any providers of transient lodging who are not returning / remitting the Tax.
  • Prospective Deficiency Identification – Analyze returns regularly, identify prospective under-reporting and conduct interventions or taxpayer records examinations, as deemed necessary.
  • Audits – When an examination of taxpayer records is deemed necessary to address anomalies in reporting or to enhance the compliance ethic; refer results to Municipal Corporation and prepare requisite response to taxpayer on behalf of Municipal Corporation, whether in the form of a letter of credit, notice of deficiency determination, or warning or commendation letters.
  • Collection Assistance – Aid Municipal Corporation in an action to collect, through advice and expert witness testimony.
  • Tax Clearance Certificates – Conduct an audit on change of ownership, if requested; refer results to Municipal Corporation within sixty (60) days of such request being made; and prepare requisite response to taxpayer on behalf of Municipal Corporation.
    
    

Online Tax Filing and Remittance a.k.a. FlashFile

(For Full Screen Presentation, click on the icon at the lower right of the slideshow.

Real Time Reporting

(For Full Screen Presentation, click on the icon at the lower right of the slideshow.

Alcohol Tax Program

The Alcohol Tax Program is intended to assist the Municipal Government in enhancing alcohol license and tax revenue generation from the manufacturers, wholesalers, and retailers of distilled spirits, malt beverages, and wine.

This plan provides:

• Discovery and investigation of unlicensed dealers and non-compliant licensees.
• Identification of misallocated wholesale excise tax revenues among jurisdictions.
• Financial auditing of licensees.
• Dissemination of record-keeping, collection, and other compliance advice to licensees.
• Seminars for licensees and client staff.
• Technical support and follow-up.
• Collection assistance to include turn-key administration of alcohol tax.
• Expert Witness.

Franchise Fees

Municipal franchise fees, or local access fees, are fees paid by utilities to local governments in lieu of two charges: access to municipal right-of-way and property taxes on linear property. Franchise agreements, which are negotiated between a distribution or transmission utility company and the municipality or city, also guarantee the utility exclusive right to transmit electricity or natural gas in that area. The fees are ultimately collected from the consumer through the electricity or natural gas retailer and passed on to local governments.

The Resource Professionals Group has a number of highly qualified partners who specialize in various areas of franchise fee assessment. We currently offer services in the areas represented here, but the list is ever-growing.

Parner with us for results-oriented, comprehensive compliance and protection service programs that maximize and fully safeguard your municipality's franchise fee revenues.

And, interested parties are invited to contact us now to get the ball rolling on a fee structure estimate. Just click here and then click on the "Franchise Fee Request" Menu Item for a convenient online form.

Electric Providers

This section is under construction. Lots of information regarding our Electric Providers Franchise Fee Programs is coming soon! Please check back!

Natural Gas Providers

Please check back - Information regarding our Natual Gas Provider Franchise Fee Programs is coming soon!

Telecommunication Providers

Please check back - Information regarding our Telecommunications Providers Franchise Fee Programs is coming soon!

Cable / Video Providers

Our Video Franchise Fee Compliance Service consists of two programs: The Video Services Compliance Review Program and The Video Provider Monitoring Program.

Both programs employ proven methods for tracking and safeguarding a City's Cable / Video Provider franchise fee income. But, while the former is an "after-the-fact" audit and payment enforcement program, the latter employs an ongoing "preventive medicine" approach. And, while both programs have been proven to enhance a municipality's franchise fee revenue, The Video Provider Monitoring Program, like preventive medicine, can generally cost less over time, as demonstrated by the estimates in the tables below. (Those of you with Microsoft Power Point, please click here for a full presentation on this subject.)

Interested parties are invited to contact us now to get the ball rolling on a fee structure estimate. Just click here and then click go to the "Franchise Fee Request" menu item for a convenient online form.

Video Services Compliance (VSC) Review

The Video Services Compliance Review Service provides a comprehensive review designed to verify the accuracy of a cable operator’s franchise fee payments in compliance with the City’s franchise agreement.

BENEFITS

Noted below are a few of the major benefits the City will receive by using TRP Group’s VSC Review:

• Provide the City with the confidence that it has performed due diligence relating accuracy of video provider’s franchise payments to the City.
• More accuracy from the Video Provider in reporting to the City when they know someone is checking their work.
• Receive additional revenues for franchise fee underpayments in most cases.
• If desired and for an additional fee, Obtain 100% verification that the subscribers located in the City are included in the subscriber base used to determine the payments made to the City.

SCOPE OF SERVICES

The scope of the VSC Review generally includes a detailed review of the video provider’s franchise and PEG fee payment calculations for the Review Period. In conducting the VSC Review, TRP Group will generally use the following procedures:

• Obtain from the City a letter of authorization, copies of the franchise agreements and any correspondence with the video provider, and a three-year history of franchise and PEG payments.
• Obtain and review available documents, reports, work papers, and any prior reports prepared by the internal or external auditors, which concern the computation or methodologies for computing the franchise fee paid to the City.
• Review franchise agreements and correspondence relating to the City’s franchise and PEG fees.
• Obtain from the video provider the information needed to complete our review.
• Review the work papers and supporting documentation used in the computation of the franchise and PEG fee payments.
• Review and analyze the video provider’s financial statements. Compare and analyze the data for reasonableness, completeness, and accuracy as related to the franchise fee computations.
• Review and analyze all of the video provider’s revenue accounts in detail for the review period.
  • Determine revenues that are to be included or excluded from the franchise and PEG fee computations.
  • Review the revenues excluded from the computations, if any, and determine if they are permitted by the franchise agreement.
• Sample test the video provider’s billings for completeness and accuracy of franchise and PEG fee collections from subscribers and verify that all monies collected are submitted to the City.
• Compare the video provider’s payments, exclusions, and other computations as related to the franchise agreement. Compare the actual payments made to the City for timeliness and accuracy.
• Review findings with video provider and obtain the video provider’s position on the findings.
• Prepare a written draft report with findings that describe and explain the results of TRP Group’s Review, potential additional monies due to the City, and any applicable penalties and interest to be reviewed with the City.
• After City review and approval, issue final report of findings.
• Provide any and all necessary schedules and supporting documents to assist the City in collecting underpaid franchise and PEG fees.
• As an optional service for an additional fee, analyze the video provider’s subscriber base to verify that subscribers are correctly coded to the proper jurisdiction. (If the video provider provides TRP Group with the data on electronic media, TRP Group will perform a 100% test of their subscriber base and provide the video provider with the accounts that are incorrectly coded. While most firms will sample test the accuracy of the video provider’s subscriber database, sample testing will not enable the video provider to correct their database.)

Video Service Provider Monitoring Program

It is beneficial for many cities to have a monitoring program in place to verify that selected video providers continue to pay all the franchise and PEG fees due to the City.

To this end, TRP Group is proposing a Video Service Provider Monitoring Program that will include the following services:

• Track the franchise fees paid by type (Basic, Pay-per-View, Installation, etc.), comparing with past payment performance and with payment practices of other video providers on a quarterly basis.
• Review franchise and PEG fee payment history for excluded revenues, or anomalies, and provide comparative analysis with other providers.
• Discuss any issue detected with video provider to get explanations to exceptions noted.
• Provide the City with a summary report on an annual basis on all providers.
• Compare the franchise fees collected from subscribers to the franchise fees paid to the City and verify that the City receives all the franchise fees collected.
• Perform a jurisdictional coding review of the video providers’ subscriber base on an as needed basis.

Click Here for a full MS Power Point presentation for this service.

Solid Waste Haulers and Recyclers

The Solid Waste Compliance Program reviews the fee payments from waste haulers. This service will verify the accuracy of those payments in compliance with the franchise agreement. Our innovative approach has resulted in a 95% fee recovery success rate.

This plan provides:

• Review current franchise agreements and the solid waste ordinances.
• Review all reports submitted during the past 12 months by the franchised hauler.
• Review the waste hauler’s franchise fee payment calculations.
• Review all tonnage and fee reports submitted by the waste hauler.
• Review hauler invoices for all service types performed under the franchise along with all records to assess quantities of each service performed.
• Conduct a reasonableness test of the hauler’s franchise fee payments using proprietary “revenue-to-ton ratio process.”
• Prepare a report that establishes the hauler’s accuracy with regards to reporting franchise fees and identifying areas for improvement in both fee remittance and program services.
• Establish findings based upon the review of hauler revenue and tonnage information.

Sales Tax

The Sales Tax Compliance Review services are designed to assist in economic forecasting and to preserve and enhance sales and use tax revenues. Detecting, documenting, and correcting sales tax misallocations can produce unrealized revenue while providing a more accurate sales tax base upon which to forecast future revenue.

• Review sales and use tax ordinances for included provisions, coverage, and classification definitions.
• Provide and maintain compliance with sales and use taxes by:
  • Detecting and validating qualifying business activities not remitting sales and use tax revenue.
  • Determine whether the business is correctly remitting to the State the sales and use tax due the client.
  • Provide documentation to businesses mistakenly reporting the tax to another jurisdiction to correct registration information.
  • Assist businesses in filing returns and making payments for all open tax periods.
  • Provide documentation to the State to secure the transfer of funds reported in error to another jurisdiction.

Red Light Camera Compliance Review

This section is under construction. Please check back for a comprehensive description of this service.

Alternative Fuel Tax Credit Program

Governmental entities that buy alternative fuels for their vehicular fleet or equipment operations at wholesale – that is, generally have their own refueling stations – can claim the federal tax credit even though they may have paid no tax. In other words, upon appropriate application, the federal government will send the governmental entity a check for it having purchased alternative fuels. However, you must act quickly, as the tax credit is set to expire soon!

The Resource Professionals Group has developed a program to assist qualified governmental entities in claiming this money from the IRS. Through this program, our firm provides the following services:

• Work with the entity’s staff to collect the necessary data to review vehicle fuel purchases and payments, and identify any fuel tax due the entity;
• Collect the data necessary to insure that the entity is properly registered to receive the fuel credit;
• Act as a liaison between the entity and the IRS during the registration process
• Apply for credits for back years, if applicable;
• Calculate the fuel tax credit and prepare necessary forms. If the entity has already prepared the requisite forms, TRP Group will review the forms and the underlying data to insure that the maximum credit has been calculated; and
• Defend the credit calculations before the IRS.

THIS IS A NO-RISK PROPOSITION!

There is no cost to the entity unless The Resource Professionals Group is successful in obtaining the federal tax credit – that is, the company is paid solely on a contingent basis and its fee is a very reasonable share of what it can obtain for the client. Our firm will require very little in time or other resources from the client, and will be as unobtrusive as possible. The client will generally need only to provide access to the purchase and payment records relating to the alternative fuel purchases.

Occupation Tax/Business License Program

The Occupation Tax/Business License Program is geared toward ensuring appropriate payment and handling of business license/tax revenues while maintaining a positive relationship with the business community.

The Resource Professionals Group provides the following services through this program:

• Tax Discovery and Analysis Services
• Audit Services
• Customer & Support Services
• Ordinance Review and Recommendations
• Consulting and Training Solutions
• Delinquent Account Collections Service
• Cutting Edge Software Solutions
• Full Tax Administration