Revenue Enforcement Officer

The purpose of this classification is to collect delinquent license and tax accounts and to enforce city revenue ordinances through field activities, including the issuances of final notices and citations.

The following duties are normal for this classification.  The omission of specific duties does not exclude them from the classification if the work is similar, related, or a logical assignment for this classification.   Other duties may be required and assigned.  Specific duties listed may not be required for all positions within this classification but are determined by the normal requirements for the particular position.

Conducts field investigations of businesses for compliance with revenue ordinances; Verifies the business activity and determines taxes and licenses associated with that activity.

Responds to complaints and investigates businesses for compliance with city revenue ordinances; pursues investigations of questionable business activities.

Coordinates investigative activities with the business community, police department, and other applicable city departments as needed.

Interviews license applicants to determine the nature of their business activities; explains licensing and tax procedures and requirements; selects proper license classification schedule for each type of business; calculates business license fees; issues business licenses.

Determines type of taxes required and instructs taxpayer on computation of taxes and remittance procedures.

Pursues collection of all delinquent licenses, taxes, penalties, and interest that is due under Chapter 7 of the city code; exercises independent judgment in methods used and responses to delinquent taxpayers.

Documents contact with businesses on revenue matters for potential legal action; organizes/compiles documentation in conjunction with issuance of court summons and/or warrants filed.  

Issues citations/final notices for delinquent accounts.

Files complaints/depositions against delinquent taxpayers in court.  Testifies in court proceedings on business licensing and municipal tax issues.

Provides direction and guidance to the public, government officials, and other city departments regarding requirements for licenses and taxes. 

Maintains confidentiality of all financial and other restricted information relating to business license and tax accounts.

Maintains a comprehensive, current knowledge of applicable laws/regulations/codes of city/state revenue, tax and license codes; maintains professional affiliations; attends workshops and training sessions.

Operates a motor vehicle to conduct work activities.

Recommends policies and procedures that guide and support the provision of quality services by the Department.

Incorporates continuous quality improvement principles in day-to-day activities.

Must accomplish the essential functions of the job, with or without reasonable accommodations, in a timely manner.

Must meet regular attendance requirements.

Must be able to maintain good interpersonal relationships with staff, co-workers, managers and citizens.

Performs other related duties as required.

Provide coverage of Revenue Division office as needed. 

Bachelor's degree in Business Administration, Accounting, or a related field preferred; three (3) years of experience in municipal revenue collections or a related field; or any equivalent combination of education, training, and experience which provides the requisite knowledge, skills, and abilities for this job. Must obtain within a reasonable time, not to exceed four (4) years from date of hire, and thereafter maintain valid Alabama Municipal Revenue Officer certification.  Must possess and maintain a valid driver's license.

The following requirements are normal for this classification.  Specific requirements may not apply to all positions within this classification but are determined by the normal requirements for the particular position.

PHYSICAL REQUIREMENTS:  Must be able to operate a variety of office and computer equipment including a motor vehicle, personal computer and printer, facsimile and copy machines, calculator, cellular telephone, pager, or telephone. Physical demand requirements are at levels of those for mildly active work.

DATA COMPREHENSION:  Requires the ability to compare and/or judge the readily observable functional, structural, or compositional characteristics (whether similar to or divergent from obvious standards) of data, people, or things which may include financial reports and tax returns.

INTERPERSONAL COMMUNICATION:  Requires the ability to speak with and/or signal people to convey or exchange tax and financial information, including giving/receiving assignments and/or directions to/from co-workers, assistants, managers, or supervisors as well as communicating with city officials, department heads, business owners, and the general public.

LANGUAGE ABILITY:  Requires ability to read a variety of financial and tax documentation, directions, instructions, methods and procedures.  Requires the ability to write job related documentation and reports with proper format, punctuation, spelling and grammar, using all parts of speech.  Requires the ability to speak with and before others with poise, voice control, and confidence using correct English and well-modulated voice.

INTELLIGENCE:   Requires the ability to learn and understand complex principles and techniques, to understand departmental policies and procedures, to make independent judgments in absence of supervision, and to acquire and be able to expound on knowledge of topics related to primary occupation.

VERBAL APTITUDE:   Requires the ability to record and deliver information, to explain procedures, and to follow verbal and written instructions.

NUMERICAL APTITUDE:  Requires the ability to add and subtract, multiply and divide, calculate decimals and percentages, and to interpret statistical reports and graphs.

FORM/SPATIAL APTITUDE:  Requires the ability to visually inspect items for proper length, width, and shape using job related equipment which may include computers and office equipment.

MOTOR COORDINATION:  Requires the ability to coordinate hands and eyes in using computer and office equipment.

MANUAL DEXTERITY:  Requires the ability to handle a variety of items, office equipment, control knobs, switches, etc.  Must have the ability to use one hand for twisting motion or turning motion while coordinating other hand with different activities.  Must have average levels of eye/hand/foot coordination.

COLOR DIFFERENTIATION:  May require the ability to discern color.

INTERPERSONAL TEMPERAMENT:  Requires the ability to deal with and relate to people beyond giving and receiving instructions.  Must be able to adapt to and perform under moderate stress when confronted with an emergency.

PHYSICAL COMMUNICATION:  Requires the ability to talk, express, or exchange ideas by means of spoken words and/or hear and perceive nature of sounds by ear.