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Tax Collector Tourist Development Tax Auditor

Category: Classified
Pay Grade: C23
Job Code: 23124

To perform this job successfully, an individual must be able to perform the essential job functions satisfactorily.  Reasonable accommodations may be made to enable individuals with disabilities to perform the primary job functions herein described.  Since every duty associated with this position may not be described herein, employees may be required to perform duties not specifically spelled out in the job description, but which may be reasonably considered to be incidental in the performing of their duties just as though they were actually written out in this job description.

JOB SUMMARY

Performs technical work which involves the auditing of the Tourist Development Tax to confirm compliance in relation to the Florida Statutes and Rules. An employee in this classification measures compliance with the tax returns submitted by the taxpayer for a specified period of time. Work is accomplished under the general supervision of the Chief Tourist Development Tax Auditor and requires independent judgment to accomplish requirements for job completion. Work is reviewed through observation of results obtained, conferences and reports. An employee will also support the Audit Compliance Specialists when needed to provide guidance, answer complex taxpayer inquiries, and assist in the overflow of work when applicable; may perform public education and presentations before groups, as well as meeting with individuals.

ESSENTIAL JOB FUNCTIONS (examples, not all inclusive)

• Schedules and performs scheduled field audits with selected businesses;
• Examines books, ledgers, bank statements and other materials used to measure income subject to the Tourist Development Tax;
• Communicates with taxpayers, accountants, bookkeepers and other personnel with knowledge of the taxpayer’s books and records;
• Provides procedures and techniques to assist in ensuring registration compliance;
• Conducts desk audit investigations of non-compliance;
• Compares and analyzes results of the taxpayer’s records with the tax returns submitted to the Tax Collector;
• Assists Chief Tourist Development Tax Auditor on selected projects;
• Submits reports indicating results of audits and recommends appropriate actions, deficiency amounts, interest and penalties;
• May perform routine data or word processing operations which include encoding, entering and retrieving data or working with statistical packages or programs;
• Reviews tax exemption requests and makes initial determination of eligibility;
• Analyzes exempt documentation and determine validity of claim;
• Assists Audit Compliance Specialists with filing tax returns, creating accounts, creating TouristExpress profiles, and answering phone inquiries. Analyzes tax returns for accuracy or completeness and obtains missing information;
• Prepares monthly reports for the Florida Department of Revenue, Property Appraiser, and the Convention and Visitor’s Bureau;
• Acts as an expert, interpreting state laws and County ordinances to the public;
• Performs other related job duties as assigned.
  

QUALIFICATIONS

Education and Experience:

Four (4) years of experience in a Florida Tax Collector’s Office or Department of Revenue that includes an emphasis in Tourist Development Tax, audit, finance, budget, or accounting; or a Bachelor’s degree with coursework in business, finance, accounting, or public administration; or an equivalent combination of education, training, and/or experience.

Special Qualifications (May be required depending on area of assignment):

• Florida Driver’s License or Florida Commercial Driver’s License and endorsement, if any.
• Assignment to work a variety of work schedules including compulsory work periods in special, emergency, and/or disaster situations.
• Must maintain FRVIS and FDLIS Access Authorization per Florida Department of Highway Safety & Motor Vehicles Procedure TL-57 and RS-64.
• Other knowledge, skills, abilities, and credentials required for a specific position.

Knowledge, Skills and Abilities:

• Knowledge of Florida Statutes and County Ordinances pertaining to tourist development taxes;
• Knowledge of accounting and bookkeeping procedures, practices and the variations of same utilized in the hotel, motel and living accommodations industry, including procedures of realtors, and real estate management organizations;
• Knowledge of the role of the Convention & Visitors Bureau, Pinellas County Board of County Commissioners, and the Tax Collector;
• Knowledge of office procedures, methods and equipment;
• Knowledge and skill in operating various computer program and software applications, such as internet, Microsoft Office software applications, and internet investigations;
• Skill in typing accurately at a reasonable rate of speed and entering data accurately;
• Skill in making presentations to large and small groups;
• Ability to speak and comprehend technical accounting language and variations of same;
• Ability to be flexible in scheduling audits for the convenience of the taxpayer;
• Ability to interview and interrogate, gather and evaluate evidence and research documents;
• Ability to objectively review facts, analyze data, be flexible, and judge cases on their merits and arguments;
• Ability to independently and accurately review and understand complex legal information and documents to make appropriate decisions in accordance with laws, ordinances, rules, regulations, policies, and procedures;
• Ability to make mathematical calculations, assess penalties and fees, develop trending charts and detect variations;
• Ability to proficiently interact and communicate appropriately with the public face-to-face, by phone, or by email in an efficient, effective, and courteous manner;
• Ability to represent the auditor position of the Tax Collector’s Office in a professional manner.

PHYSICAL/MENTAL DEMANDS

The work is sedentary work which requires exerting up to 20 pounds of force occasionally and/or up to 10 pounds of force to frequently or constantly to lift, carry, push, pull, or otherwise move objects, including the human body. Additionally, the following physical abilities are required:

• Feeling: Perceiving attributes of objects, such as size, shape, temperature or texture by touching with skin, particularly that of fingertips.
• Fingering: Picking, pinching, typing, or otherwise working, primarily with fingers rather than with the whole hand as in handling.
• Grasping: Applying pressure to an object with the fingers and palm.
• Visual ability: Sufficient to effectively operate office equipment including copier, computer, etc.; and to read and write reports, correspondence, instructions, etc.
• Hearing ability: Sufficient to hold a conversation with other individuals both in person and over a telephone; and to hear recording on transcription device.
• Speaking ability: Sufficient to communicate effectively with other individuals in person and over a telephone.
• Mental acuity: Ability to make rational decisions through sound logic and deductive processes.
• Talking: Expressing or exchanging ideas by means of the spoken word including those activities in which they must convey detailed or important spoken instructions to other workers accurately, loudly, or quickly.
• Repetitive motion: Substantial movements (motions) of the wrist, hands, and/or fingers.
• Standing: Particularly for sustained periods of time.
• Walking: Moving about on foot to accomplish tasks, particularly for long distances or moving from one work site to another.

WORKING CONDITIONS

Work is performed in a dynamic environment that requires sensitivity to change and responsiveness to changing goals, priorities, and needs.