What is the procedure for an audit of my rental records?
The Hernando County Clerk of Circuit Court will send written notification at least 30 days prior to any audit. All tax records must be made available for an audit at the place of business and be retained for five years. These records shall include, but not be limited to the following: guest checks, general ledgers, sales tax returns, Federal income tax returns, financial statements, bank statements, and leases.
