The Crossword Centre Clue-Writing Competition

CCCWC July competition voters’ comments
 
Clue no. 36: One lodging tax return including totals ex tips?

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A clue to FIDDLER.
3 comments refer to this clue (from 3 competitors, 0 others)

Here is the text

Comments on the clue
1.Best of the &lits – very clever construction though not sure how solvable
2.Nice idea. I'd prefer 'without' to 'ex'
3.Original thinking