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
To 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; conduct and carry out advanced enforcement procedures on violators of the sales and use tax ordinances; contact business owners with known and potential outstanding tax liabilities; manage and review use tax programs and contract audit program; educate taxpayers and vendors regarding legal responsibilities for charging, collecting and remitting sales tax and recognizing and remitting tax liability; collect tax revenues owed to the City; investigate and identify non-licensed vendors; and to 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. 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. Provide information to violators and the public in general regarding sales and use tax laws and ordinances. 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; research and provide interpretations of the City Sales and Use Tax Code.
2. Analyze reporting information to determine trends of potential non-compliance; research and understand industry reporting and identify potential areas of non-compliance in industries.
3. Monitor and verify compliance of businesses with applicable rules and regulations; investigate reports of non-compliance with Sales and Use Tax Code. Determine tax delinquencies and collect outstanding liabilities comprised of tax, penalty and interest through a variety of methods.
4. Execute Advanced Enforcement for violations of the sales and use tax ordinances.
5. Review and approve Agreements to Pay.
6. Communicate and coordinate with the State of Colorado on enforcement of tax delinquencies.
7. Manage and review the Construction Use Tax Program, Annual Use Tax Program, and Alternative Use Tax Program.
8. Approve and enforce Voluntary Disclosure Agreements and the Initial Use Tax Program.
9. Approve account revocations and application denials.
10. Review and approve refund requests.
11. Review amended returns, account adjustments, review and approve write-offs.
12. Prepare all documents necessary to carry out enforcement duties including tax assessments, garnishment notices, seizure warrants, etc.
13. Research and prepare documents supporting administrative regulations, amendments and informational interpretations of the Sales and Use Tax Code including design and modification of forms.
14. Design, schedule and conduct taxpayer sales and use tax seminars to enhance business community understanding of codes and regulations.
15. Administer the contract audit program.
16. Participate in special projects as assigned.
17. Attend and participate in professional group meetings; stay abreast of new trends and innovations in field of sales and use tax.
18. Regular and ongoing data entry and data management.
QUALIFICATIONS
Knowledge of:
Operations, services and activities of a tax/revenue processing and enforcement program.
Pertinent codes, ordinances, laws, and regulations.
Methods and techniques of conducting research.
City services and municipal organizations as they relate to revenue enforcement.
Inspect and identify violations of applicable ordinances.
Generally accepted accounting theory, principles, practices and their application to a variety of individual, partnerships, corporations, non-profit entities and municipal government entities.
Modern office methods, practices, procedures including computer equipment and software applications
Pertinent revenue enforcement duties and responsibilities.
Ability to:
Perform revenue enforcement duties and responsibilities.
Interpret, apply, explain and enforce pertinent codes, ordinances, laws and regulations with impartiality and efficiency.
Establish and maintain accurate records, logs, and files.
Prepare technical reports, statements and correspondence for public presentation.
Prepare clear and concise administrative and financial reports
Deal with the public in difficult work situations.
Operate modern office equipment including computer equipment and supporting hardware and software applications.
Communicate clearly and concisely, both orally and in writing.
Research, prepare and analyze financial and accounting records, statements and reports.
Analyze and apply sales invoicing, purchasing and disbursement, and other operating and accounting procedures to determine sales and use tax liability.
Interpret and apply contract provisions.
Analyze tax issues and recommend solutions to existing problems.
Interpret and apply Federal, State and local policies, laws and regulations.
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 compliance, revenue collection and professional accounting/finance fields including public contact.
Training:
Bachelor’s degree from an accredited college or university with major course work in accounting or finance.
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 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.