I have been in a battle for many years with my HOA. In 05 their took over the right to rent the properties in the HOA from the developer. The HOA ran the rental program from 05 to 09 and did not charge or pay the state sales & use tax or the county bed tax, or file tax returns for those taxes. In 2009 the non-profit HOA form a for-profit LLC to handle the rentals. Since that time the LLC has not filed tax returns, charged the tax or paid it. I have been renting out my property on my own since 05 and I have done mostly long terms rentals which are exempt from those types of taxes, but some of my rentals were shorter than 6 months & I should have paid taxes on those rentals. What will happen to me when I turn in the HOA? What kind of penalties will be coming?