Expenditure tax compliance: directive to survey hotels to ensure correct collection, deposit and prevent tax misappropriation. Non-compliance by hotels included failure to collect or deposit expenditure-tax, partial or late deposits, erroneous inapplicability claims while charging high room rates, exclusion of state levies and service charges from room-rent computation, and manipulation of disclosed room rent by discounts. Hotels with such practices fall within the scope of the Expenditure Tax Act. It is directed that periodic surveys of large hotels using Income Tax survey powers be conducted to ensure correct computation, collection and deposit and that selected inquiries address potential misappropriation where amounts labelled as expenditure-tax are collected by non-liable entities.