Associate Sales Tax Auditor

GENERAL PURPOSE

Under general supervision, performs a variety of audit assignments that range from routine to moderately difficult. Assignments involve the enforcement of the City’s tax code. Perform related duties as assigned.

DISTINGUISHING CHARACTERISTICS

The Associate Sales Tax Auditor is an entry-level class in the professional Sales Tax Auditor series. This class is distinguished from the Sales Tax Auditor in that the work is performed under closer supervision and involves auditing less complex financial records of businesses subject to City sales and use tax.

SUPERVISION RECEIVED and EXERCISED
Receive general supervision from Sales Tax & Licensing Supervisor. Exercise no supervision.

ESSENTIAL DUTIES AND RESPONSIBILITIES

The duties listed below are intended only as illustrations of the various types of work that may be performed. The omission of specific statements of duties does not exclude them from the position if the work is similar, related or a logical assignment to this class.

• Performs assigned audits to determine the sales and use tax liability of businesses subject to the City tax code
• Interprets and applies tax codes, laws, regulations, legal precedents, and established departmental policies and procedures
• Prepares an audit plan and documents audit trails as appropriate
• Examines and evaluates the financial records of taxpayers to determine compliance with the City tax code provisions
• Utilizes investigative and/or auditing techniques and accounting procedures to determine tax liability when necessary
• Organizes detailed financial data such as summarizing gross revenue and deductions by classifications, identifying and segregating exceptions discovered
• Prepares audit workpapers and written reports clearly and concisely to demonstrate determinations of additional tax liability
• Prepares determined or estimated assessments of additional liability, based on examination of taxpayers’ records or other available information
• Educates taxpayers and their representatives on tax laws, reporting requirements, licensing, policies, procedures, and administrative regulations, ordinances and laws
• Coordinates the Residential Rental project to ensure property owners are in compliance with the City tax code
• Prepares assessments of tax liability, based on taxpayers’ records or other available information
• Assists in the maintenance of sales tax records. Follow-up and collection of delinquent accounts
• Researches tax questions, drafts administrative reports.
• Input, retrieve and update taxpayer data and account status related to sales tax into the computerized tax and licensing system
• Perform routine to moderately difficult assignments under decreasing degrees of supervision
• Understand and interpret principles, laws and procedures involving tax code
• Maintain records and files and prepare financial reports
• Analyze data and draw logical conclusions.
• Use City sales tax software; operate a computer and utilize word processing and spreadsheet software
• Establish and maintain cooperative working relationships with those encountered in the course of the work; deal effectively with the public under difficult situations


REQUIRED QUALIFICATIONS

Graduation from an accredited college or university with major course work in accounting or a related field;
and one year related experience in accounting or auditing; or an equivalent combination of
training and experience. An Arizona Drivers license and ability to maintain insurability under the City Vehicle Insurance Program.

DESIRED QUALIFICATIONS
Extensive knowledge of Model City Tax Code; general accounting principles and procedures, including audit techniques; basic computerized data processing principles; Arizona statutes, IRS code, ADOR rulings.


PHYSICAL AND MENTAL DEMANDS
The physical and mental demands described here are representative of those that must be met by employees to successfully perform the essential functions of this class. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions.
Physical Demands
While performing the duties of this class, employees are frequently required to sit; talk or hear, both in person and by telephone; use hands to finger, handle, feel or operate standard office equipment; and reach with hands and arms. The employee may regularly be required to walk or stand and to occasionally lift up to 10 pounds. Specific vision abilities required by this job include close vision, distance vision, depth perception, color vision, and the ability to adjust focus.

Mental Demands
While performing the duties of this class, employees are regularly required to use written and oral communication skills; read and interpret data, information and documents; analyze and solve complex problems; use math and mathematical reasoning; perform work under changing, intensive deadlines on multiple concurrent tasks; work with constant interruptions; interact with business owners, representatives from other agencies and the public. The employee may come in contact with dissatisfied or abusive individuals.

WORK ENVIRONMENT
The work environment characteristics described here are representative of those an employee encounters while performing the essential functions of this class. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions.

The employee works under typical office conditions; the noise level is usually quiet.


FLSA Status: Exempt

Revised: 08/05

DURING THE SELECTION PROCESS, ANY APPLICANT REQUIRING ACCOMMODATION FOR A DISABILITY SHOULD ADVISE THE HUMAN  RESOURCES DEPARTMENT. Employment Hotline (Voice Only): 623-773-7105 Human Resources (Voice/TDD): 623-773-7100 EOE M/F/D/V AN EQUAL OPPORTUNITY EMPLOYER OPORTUNIDAD DE EMPLEO CON DERECHOS IGUALES 8401 West Monroe St, Suite 110 - Peoria Arizona 85345 - (623) 773-7100 - Fax (623) 773-7149

This Page was last updated on 11/07/06
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