MICHAEL J. HEITZLER, Ed.D. KIMO ESAREY Mayor DEBRA GREEN-FLETCHER MARK A. PHILLIPS KEVIN M. CONDON Mayor Pro-Tern BRANDON L. COX JAKE BROOM GREGORY S. HABIB City Administrator - City Council CITY OF GOOSE „ '.114 CREFK \L\ June 7, 2017 Aio Cot-i-ri 01111 ■ 11111•1111111 Goose Creek, South Carolina 29445 Re: Audit for Business Location 105 Lumber Lane & License Number 00965 Dear MAIM. In accordance with the Business License Ordinance Section 110.003, the above-named business has been selected for an audit of its business license. This audit has been scheduled for July 19, 2017: between the hours of 8:00 am and 5:00 pm. The following documents are required to conduct this business license audit, and must be made available as scheduled above: 1. Federal Income Tax Returns (Income Statement/Profit & Loss Statement for consolidated returns) for the following tax years 2014, 2015 and 2016: 2. Business Licenses filed with other municipalities for the license years 2015, 2016 and 2017 to include the amount of income reported to each municipality. This deduction will not be allowed unless the business license and proof of income reported are made available prior to the audit. If, for any reason, the required documents will not be available on the scheduled audit date, please contact me immediately to reschedule. You may mail the required documents or you may drop them off at the Marguerite H. Brown Municipal Center, City Hall Building, 519 North Goose Creek Blvd., Goose Creek, South Carolina. Unless you notify me to the contrary, I will conclude that the scheduled audit date and time are satisfactory and that all required documents will be made available to us. This audit will be conducted at the Marguerite H. Brown Municipal Center. Your presence is not required during the audit. Once the audit is complete you will be notified via the U.S. postal service of our findings. If you have any questions regarding the audit process or if you need to reschedule this audit, please contact me at (843) 797-6220 extension 1105 or at [email protected]. Respectfully, Jennifer Althoff, MBL Business License Inspector P.O. Drawer 1768 • 519 N. Goose Creek Boulevard, Goose Creek, South Carolina 29445-1768 • Telephone (843) 797-6220 • FAX (843) 863-5208
Transcript
MICHAEL J. HEITZLER, Ed.D. KIMO ESAREY Mayor DEBRA GREEN-FLETCHER
MARK A. PHILLIPS KEVIN M. CONDON Mayor Pro-Tern BRANDON L. COX JAKE BROOM GREGORY S. HABIB
City Administrator - City Council
CITY OF
GOOSE „'.114 CREFK \L\
June 7, 2017 Aio Cot-i-ri
01111■11111•1111111 Goose Creek, South Carolina 29445
Re: Audit for Business Location 105 Lumber Lane & License Number 00965
Dear MAIM.
In accordance with the Business License Ordinance Section 110.003, the above-named business has been selected for an audit of its business license. This audit has been scheduled for July 19, 2017: between the hours of 8:00 am and 5:00 pm.
The following documents are required to conduct this business license audit, and must be made available as scheduled above:
1. Federal Income Tax Returns (Income Statement/Profit & Loss Statement for consolidated returns) for the following tax years 2014, 2015 and 2016:
2. Business Licenses filed with other municipalities for the license years 2015, 2016 and 2017 to include the amount of income reported to each municipality. This deduction will not be allowed unless the business license and proof of income reported are made available prior to the audit.
If, for any reason, the required documents will not be available on the scheduled audit date, please contact me immediately to reschedule. You may mail the required documents or you may drop them off at the Marguerite H. Brown Municipal Center, City Hall Building, 519 North Goose Creek Blvd., Goose Creek, South Carolina. Unless you notify me to the contrary, I will conclude that the scheduled audit date and time are satisfactory and that all required documents will be made available to us. This audit will be conducted at the Marguerite H. Brown Municipal Center. Your presence is not required during the audit. Once the audit is complete you will be notified via the U.S. postal service of our findings.
If you have any questions regarding the audit process or if you need to reschedule this audit, please contact me at (843) 797-6220 extension 1105 or at [email protected].
Respectfully,
Jennifer Althoff, MBL Business License Inspector
P.O. Drawer 1768 • 519 N. Goose Creek Boulevard, Goose Creek, South Carolina 29445-1768 • Telephone (843) 797-6220 • FAX (843) 863-5208
• • 77SA --=-='72 CITY OF
GOOSE CRELK
MICHAEL J. HEITZLER, Ed.D. Mayor
MARK A. PHILLIPS Mayor Pro-Tern JAKE BROOM
City Administrator
KIMO ESAREY DEBRA GREEN-FLETCHER
KEVIN M. CONDON BRANDON L. COX
GREGORY S. HABIB City Council
June 7, 2017
123 Retail Business 123 Retail Road Charleston, South Carolina 29417
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Re: Audit for Business Location 123 Retail Road & License Number xxxx
Dear Mr. Smith:
In accordance with the Business License Ordinance Section 110.003, the above-named business has been selected for an audit of its business license. This audit has been scheduled for July 19, 2017: between the hours of 8:00 am and 5:00 pm.
The following documents are required to conduct this business license audit, and must be made available as scheduled above:
1. Federal Income Tax Returns (Income Statement/Profit & Loss Statement for consolidated returns) for the following tax years 2014, 2015 and 2016.
If, for any reason, the required documents will not be available on the scheduled audit date, please contact me immediately to reschedule. You may mail the required documents or you may drop them off at the Marguerite H. Brown Municipal Center, City Hall Building, 519 North Goose Creek Blvd., Goose Creek, South Carolina.
Unless you notify me to the contrary, I will conclude that the scheduled audit date and time are satisfactory and that all required documents will be made available to us. This audit will be conducted at the Marguerite H. Brown Municipal Center. Your presence is not required during the audit. Once the audit is complete you will be notified via the U.S. postal service of our findings.
If you have any questions regarding the audit process or if you need to reschedule this audit, please contact me at (843) 797-6220 extension 1105 or at [email protected].
Respectfully,
Jennifer Althoff, MBL Business License Inspector
P.O. Drawer 1768 • 519 N. Goose Creek Boulevard, Goose Creek, South Carolina 29445-1768 • Telephone (843) 797-6220 • FAX (843) 863-5208
Richland County Business Service Center 2020 Hampton Street, Suite 1050
Attn: Owner, Manager, or Accountant Business Corporate Name dba: Name as Seen By the Public Address City, State, Zip
Re: Audit for BL #: 44444-99999, located at 2017 Tiger Champs Rd
Dear Business Licensee:
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In accordance with the Richland County Code of Ordinances Section 16-11, your business has been selected for an audit. This means that the business' business activity, revenues, deductions, and other relevant business information are to be reviewed for compliance and accuracy.
Please call me within five business days, so we may discuss what documents may be most appropriate to be reviewed as part of the audit. These documents may include the following:
1. Federal Income Tax Returns for tax years: 2016, 2015, 2014, and 2013.
a. Income Statements for consolidated returns are acceptable.
b. SC Income Tax Returns are also acceptable if the federal returns are consolidated, and the business is the sole location in South Carolina.
2. SC Sales Tax reports if the business is required to collect and report SC sales taxes.
3. Business license renewal applications submitted to any other jurisdiction for the years 2017, 2016, 2015, and 2014, to include the gross income reported to each jurisdiction.
a. Note: Deductions for business license payments to other jurisdictions will not be allowed unless the supporting documentation is provided by the specified date/time.
4. Other State Income Tax Returns for tax years 2016, 2015, 2014, and 2013 are required for any business claiming an interstate commerce deduction.
5. Other supporting documentation for tax years 2016, 2015, 2014, and 2013 for any other deductions which have been claimed or if Hospitality Taxes apply.
6. Results of any other audit(s) conducted by State or federal authorities in the last five years
Please be advised that the appropriate documents will need to be provided within ten business days of your call. My direct line is 803-576-2287. Thank you for your cooperation, and I look forward to working with you during this audit.
Sincerely,
Employee Name, Revenue Auditor
MICHAEL J. HEITZLER, Ed.D. Mayor
MARK A. PHILLIPS Mayor Pro-Tem JAKE BROOM
City Administrator
KIMO ESAREY DEBRA GREEN-FLETCHER
KEVIN M. CONDON BRANDON L. COX
GREGORY S. HABIB City Council
CITY OF
GOOSE 1,\4 CREEK AL.sa
T---iv.voti July 27, 2017
123 Retail Business 123 Business Road Charleston, South Carolina 29417
RE: Final Notice of Audit for Business Location 123 Business Road & Business License xxxxx
Dear Mr. Smith:
On June 7, 2017, this office informed you of an audit scheduled for July 19, 2017. At present, we have not received the information requested. All information requested must be received no later than Friday, August 11, 2017. If not received by this date an assessment of your business license tax will be conducted for the appropriate license years and will take the place of this audit. This amount may be determined by statistical sampling, without deductions. This assessment is in accordance with the City of Goose Creek Business License Ordinance Section 110.004.
The following documents (copies only) are required to conduct this business license audit:
1. Federal Income Tax Returns (Income Statement/Profit & Loss Statement for consolidated returns) for the tax years 2014, 2015 and 2016. All documentation must be copies.
You may mail the required documents or you may drop them off at the Marguerite H. Brown Municipal Center, City Hall Building, P.O. Drawer 1768, 519 North Goose Creek Blvd., Goose Creek, South Carolina 29445. This audit will be conducted at the Marguerite H. Brown Municipal Center. Your presence is not required during the audit. Once the audit is complete you will be notified via the U.S. Postal Service of our findings.
If you have any questions regarding the audit process please contact me at 843.797.6220 extension 1105 or by email at [email protected].
Respectfully,
Jennifer L. Althoff, MBL Business License Inspector
Enclosures
P.O. Drawer 1768 • 519 N. Goose Creek Boulevard, Goose Creek, South Carolina 29445-1768 • Telephone (843) 797-6220 • FAX (843) 863-5208
"'JJ Richland County Business Service Center 2020 Hampton Street, Suite 1050 Phone: (803) 576-2287 P.O. Box 192 Fax: (803) 576-2289 Columbia, SC 29202 [email protected]
http://www.rcgov.us/bsc
Audit Survey of Business Circumstances
Please complete the survey below to help us better understand the financial nature of your business so we may strive to ensure that your audit is as accurate as possible. Please return this form along with your other financial documents.
Please PRINT LEGIBLY.
Business Information
Business Name:
Name as seen by the public:
Physical Location of the business
Financial Overview
Do you use a separate accounting person or company? ❑ Yes ❑ No
If yes, name phone number, and e-mail address:
When does the business' financial year begin: ❑ Jan. 1 ❑ July 1 ❑ Other
Does the business have a business bank account? ❑ Yes, at ❑ No
Is this business: owned/operated by more than one member of a family? ❑ Yes - # ❑ No
Financial Software used: ❑ QuickBooks ❑ Other
❑ None
Operational Overview
Hours of Operation: Sun.: Thurs.:
Mon.: Fri.:
Tues.: Sat.:
Wed.
# of FT employees: # of PT employees: # of contractors:
Business Expenses Overview
Monthly payroll expense: $ Monthly rent: $
Revised: 04/17/2017 1 Audit Survey
Average Monthly Utilities: Water: $ Electricity: $
Sewer: $
Natural Gas: $
Average Monthly Cost of Goods (cost of products purchased monthly to operate the business):
Sum of other regular monthly costs not listed above: $
Describe these costs:
Total average monthly cost for operating the business: $
Business Certification
I hereby certify that all information provided in this survey is true and correct to the best of my knowledge.
Signature: Printed Name:
Title: Date:
Revised: 04/17/2017 2 Audit Survey
Richland County Business Service Center 2020 Hampton Street, Suite 1050
On the date of May 24, 2016, your business was selected for an audit, following the property's annexation by the City of Columbia. The audit will review the business' revenues, business activity, deductions, and other relevant business information for compliance and accuracy for the calendar years of 2014, 2015, 2016.
However, we have not received the required business information from your company. Therefore, an assessment has been prepared in accordance with Section 16-12 of the Richland County Code of Ordinances. This assessment is shown below:
BL Year Assessed Revenue
BL Fee Due Penalties Due Total Due
2014 941,429.33 $830.47 $1,267.37 $2,097.84
2015 2,824,288.00 $2,463.34 $2,093.84 $4,557.18
2016 1,048,200.00 $438.96 $109.74 70
Tota I $7,203.72
If you do not agree with this assessment, a written application for adjustment of the assessment must be submitted within five (5) business days of the date of this Notice, i.e., no later than Friday, July 15, 2016, along with credible documentation to support the adjustment. Otherwise, the assessment will become final.
Thank you for your prompt attention to this matter.
Sincerely,
Employee Name Revenue Auditor
CITY OF
GOOSE,` CREEK
MICHAEL J. HEITZLER, Ed.D. KIMO ESAREY Mayor DEBRA GREEN-FLETCHER
MARK A. PHILLIPS KEVIN M. CONDON Mayor Pro-Tern BRANDON L. COX JAKE BROOM GREGORY S. HABIB
City Administrator - City Council
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1le r- a c 0 )7.)
July 14, 2017
Revenue Request
Re: 111111111111111MINFIMINII .11111.1.1 1111011111111111111110111111 Goose Creek, South Carolina 29445
Dear 11111111111111111111111:
Please be advised that I am conducting an audit of the business listed above.
I would appreciate it if you would advise whether or not the above individual/company had or has a business license in your jurisdiction. If so, please provide me with the reported "Gross Receipts" for the following three reporting years.
City or County Name: 01111111111111DCounty (fax 202-6066)
License Year:
2015
2016
2017
Thank you so much for your cooperation. If you have any questions please contact me at (843) 797-6220 extension 1105, by e-mail at [email protected] . You may fax this form to me at (843) 863-5208 or (843) 569-4217.
Respectfully,
Jennifer L. Althoff, MBL Business License Inspector
P.O. Drawer 1768 • 519 N. Goose Creek Boulevard, Goose Creek, South Carolina 29445-1768 • Telephone (843) 797-6220 • FAX (843) 863-5208
Audit Date:
Business License Number:
Federal Identification Number
License Year
2015
License Year
2016
License Year
2017
Gross Reported on Profit and Loss Statement 21,590,766.00 20,110,128.00 17,336,748.00 Less authorized deductions
Total adjusted gross income $ 21,590,766.00 $ 20,110,128.00 $ 17,336,748.00
Total reported,to City of Goose Creek (21,513,829.89) (20,131,086.04) (17,278,096.73) Total under reported gross income $ 76,936.11 $ (20,958.04) $ 58,651.27
Under payment of business license fees $ 67.20 $ - $ 70.80
150.0% 100.80 30.0% 21.24
168.00 $ $ 92.04
Under payment of business license fees
License Year 2015 $ 168.00
License Year 2016
License Year 2017 92.04
Total under payment of business license fees 260.04
Credit on 2016 license year applied to under payment of 2015 year.
11uteL4- fR cs) u H 03/00 A )
Audit Date:
Business License Number:
Federal Identification Number
License Year License Year License Year
2015 2016 2017
Gross Reported on Income Tax Records
Less authorized deductions
Total adjusted gross income
Total reported to City of Goose Creek
Total under reported gross income $
Under payment of business license fees
Under payment of business license fees
License Year 2015 $
License Year 2016
License Year 2017
Total under payment of business license fees $
Richland County Business Service Center 2020 Hampton Street, Suite 1050
Business Corporate Name Attn: Audit Contact Person Address City, State, Zip
Re: Audit for Business License # 44444-99999
Dear Ms. Contact:
Following an audit/assessment by our office, I have determined that the above referenced business appears to have a balance due of $9,340.70. This finding covers the current year and no more than the prior three years. The calculations for this assessment are enclosed for your review.
This is a preliminary assessment. If you believe this assessment is incorrect or that relevant information has been omitted from consideration during this audit, please provide me, within seven calendar days of this letter, i.e., by July 22, 2017, documentation of any other financial information which should be considered so we can review the assessment and determine if any adjustments are appropriate.
If you believe this assessment is accurate, please submit a payment for this amount within ten business days of the date of this letter — with the business license number on the check.
If you have any questions, please contact me at 803-576-2294 or [email protected] by Date. If no contact is made within this time, this Preliminary Assessment will become final, and a Final Assessment will be mailed certified to your business.
Thank you for doing business in Richland County; your business helps make Richland County a great place to live, work, and visit.
Sincerely,
Employee Name Revenue Auditor
IJ ".•,'::::-) i.: Richland County Business Service Center fr.-.1-,=3, 2020 Hampton Street, Suite 1050 Phone: (803) 576-2287
Following an audit conducted by our office, we found that your business has a balance due in the amount of $0.00. Thank you for your cooperation with this audit and for the company's accurate reporting of revenues to Richland County. Please take care to remember what was learned from this audit for reporting purposes so revenues and deductions will be clearly understood by both parties. If you ever have any questions regarding how or what to report, please be sure to contact our office, and we'll be happy to assist you.
If you wish to appeal your final assessment to the Business Service Center Appeals Board, you may submit an Appeals Form and an administrative fee within ten (10) calendar days after the payment of the assessment of the audit is received. The administrative fee will be refunded if the Appeals Board finds in favor of the appellant. For a complete explanation of the appeal process, please refer to the business license ordinance, found on the BSC website at www.rcgov.us/bsc.
If you have any questions regarding your audit results, please contact the office at 803-576-2287 or at [email protected].
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