- 4 - cleaning charge paid for Advisors' housekeeping or "maid service" following rental departures, which in petitioner's case would have included cleaning and linen exchange. Petitioner provided the maid and linen service at no "extra" charge to customers. Each owner, however, was free to book his own guests or allow Advisors to do it for commission. Petitioner periodically allowed Advisors to book guests for his units and paid the standard commission. Petitioner sought to minimize the involvement of Advisors, and avoid their commission, by executing his own marketing activity and customer bookings. In 2000, petitioner put together and maintained a Web page that advertised units 518 and 519. He created the Web site by entering contact information and information about the amenities offered by his condominium into a "template" on a preexisting site called A1 Vacations. Petitioners received gross rental income of $29,467 during 2000, of which $11,137 was received through bookings from Advisors. Petitioners required their guests to call them before contacting the front desk with problems and concerns as a way to avoid high fees charged by the owners association for routine maintenance items like changing light bulbs. Petitioners also led guests that they booked through a detailed telephone check-in procedure. Petitioners maintained a storage area onsite containing certain replacement items.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: May 25, 2011