Class specifications are intended to present a descriptive list of the range of duties performed by employees in the class. Specifications are not intended to reflect all duties performed within the job.
DEFINITION
Perform duties and responsibilities involved in ensuring compliance with the City’s sales and use tax rules and regulations through equitable enforcement of the law; contact business owners with delinquent sales tax accounts; educate taxpayers and vendors regarding legal responsibilities for charging, collecting and remitting sales tax; administer use tax programs; calculate, prepare and issue tax liability notices; collect tax revenues owed to the City; investigate and identify non-licensed vendors; administer new account and licensing program; process tax returns, data maintenance and management; revenue reconciliation and reporting; and perform a variety of duties relative to assigned areas of responsibility.
SUPERVISION RECEIVED AND EXERCISED
Receives direction from the Revenue Supervisor.
PRIMARY DUTIES--The following are examples of primary duties assigned to positions in this classification. Other related duties and responsibilities may be assigned.
1. Issue, print and send assessments for failure to file, late returns, and errors in calculations. Contact non-compliant taxpayers; educate and inform them of their responsibilities under the law; document contacts with taxpayers and maintain history files on delinquent taxpayers; maintain records and prepare various memos, reports and correspondence regarding delinquent accounts including results of enforcement efforts.
2. Investigate reports of non-compliance and violations of the municipal code.
3. Patrol the City to identify non-licensed vendors including transient vendors; ensure licensing, collection and remittance of sales taxes; coordinate and confer with other municipal staff in the identification and resolution on non-compliant businesses.
4. Communicate and coordinate with the State of Colorado on enforcement of tax delinquencies
5. Respond to requests and inquiries from the general public, businesses, industries, vendors, contractors, and others regarding the Sales and Use Tax Ordinance, taxes, penalties, interest, and adjustments.
6. Administer the New Account Licensing Program; ensure outstanding liabilities are known and collected; recommend account revocations and application denials; ensure accounts are properly classified in the sales tax system and sales tax receipts of the City are recorded properly; identify and administer Initial Use Tax Program.
7. Prepare information required for Agreements to Pay.
8. Assist in the Contract Audit Program.
9. Administer the Construction Use Tax program, Annual Use Tax Program and Alternative Use Tax Program.
10. Prepare sales tax information used by the City Clerk’s office during liquor license hearings.
11. Administer the annual Credit Notification Program.
12. Process and collect outstanding liabilities resulting from returned checks and coordinate with other divisions and departments in the City.
13. Assist with the design and production of taxpayer sales and use tax seminars and tax-information guides to enhance business community understanding and application of codes and regulations.
14. Prepare, research and process refund requests.
15. Process sales tax returns and prepare daily batch entry and deposits.
16. Process E-911 revenues and prepare daily batch entry and deposits.
17. Reconcile revenue accounts as assigned.
18. Prepare reports on revenue collections and programs of the revenue division.
19. Regular and ongoing data entry and data base management.
20. Participate in special projects as assigned.
21. Perform other duties of a similar nature or level.
QUALIFICATIONS
Knowledge of:
Operations, services and activities of a tax/revenue enforcement program.
City services and municipal organizations as they relate to revenue processing and enforcement.
Modern office technology and equipment, including computers and related software applications.
Applicable Federal, State and local codes, laws and regulations.
Ability to:
Perform revenue enforcement duties and responsibilities.
Establish and maintain accurate records, logs and files.
Respond to requests and inquiries from the general public and City employees.
Operate and use modern office equipment including computer and various software applications.
Communicate clearly and concisely, both orally and in writing.
Establish and maintain effective working relationships with those contacted in the course of work.
Experience and Training Guidelines
Minimum Requirements:
Experience:
Two (2) years of responsible experience in licensing compliance, tax compliance and/or tax revenue collection experience, including public contact experience.
Training:
Bachelor’s degree in accounting, finance, business administration or a related field.
Other combinations of experience and education that meet the minimum requirements may be substituted.
License or Certificate
Possession of, or ability to obtain, a valid Colorado driver’s license.
WORKING CONDITIONS
Environmental Conditions:
The job is performed in the following working environment:
Office environment.
The following condition(s) may be present on a continuing basis:
Local Travel
Physical Conditions:
The job is characterized by:
Sedentary Work: Exerting up to 10 pounds of force occasionally and/or a negligible amount of force frequently or constantly to lift, carry, push, pull or otherwise move objects, including the human body. Sedentary work involves sitting most of the time. Jobs are sedentary if walking and standing are required only occasionally and all other sedentary criteria are met.
The following physical activities are very or extremely important in accomplishing the job’s purpose and are performed on a daily basis:
While performing the duties of this job, the employee is required to sit for prolonged periods. The employee is regularly required to see, hear, talk, stand, twist and use repetitive motions in the conduct of work. The employee is also required to perform light lifting.