Tax Auditor

Obtain reasonable assurance that tax revenues due to the City at the individual taxpayer level are properly calculated, supported, and remitted to the City timely and intact.

Work in collaboration with the business community to identify opportunities to minimize the administrative burden associated with filing and remitting tax. 

Maintain current knowledge in the field by reviewing court cases and new statutes and other regulatory requirements impacting City business & occupation taxes, admissions taxes, gambling taxes, and utility taxes.

Develop or assist in the development of Business Rules, Tax Advisory Notices, Tax Division policies and procedures, updates to the Tax Division website, and taxpayer correspondence.

Proactively provide taxpayer notification of changes in requirements governing City business & occupation taxes, admissions taxes, gambling taxes, and utility taxes.

Attend and, as appropriate, participate in a variety of staff, management, and committee meetings, including meetings sponsored by external organizations.

Respond to questions and inquiries from city staff and taxpayers concerning the city’s B&O tax, and provide other guidance as appropriate.

Plan, develop and provide B&O tax training workshops for taxpayers and other stakeholders.

Select tax accounts for audit based on audit risk and other appropriate factors including an emphasis on taxpayer equity.

Conduct audits in accordance with Generally Accepted Auditing Standards, Kent City Code, applicable state and federal laws and prevailing court decisions.

Develop proper audit plans designed to address highest areas of risk, and adjusting audit plans during the audit as appropriate.

Review and analyze taxpayer financial records, reports, and documents; verifying reported gross income, square footage and related deductions and exemptions; and providing reasonable assurance whether the reported tax due to the City was consistent with the Kent City Code and applicable state and federal laws and regulations.

Create and maintain proper audit working papers fully supporting the audit plan and related modifications, examination of books and records, and audit conclusions including, as applicable, assessments and refunds and related penalties and interest.

Work collaboratively and in a professional manner with the taxpayers to ensure preliminary audit results are valid and are properly and timely provided to the taxpayer for review and evaluation. 

Ensuring proper and timely communication with the taxpayers, including but not limited to: Audit scope including period covered and areas under audit, obtaining prerequisite records and other information, communication of preliminary audit results, and issuance of clear and concise audit report and, if applicable, schedule of audit adjustments. 

Prepare and maintain a variety of financial records and reports related to audits, bankruptcies, contracts, licenses and expenses.

Assist in training and providing guidance to other employees related to the tax audit and collection function.

Assist the Law Department in preparing legal briefs and court arguments; attend judicial hearings and provide direct testimony before a hearing examiner, or in court, as needed.

Assist in the development and maintenance of city tax ordinances, Business Rules and other documents governing the city taxes.

Assist in the development and maintenance of tax returns, schedules and other documents associated with City taxes.

Assist in developing and maintaining Tax Division policies and procedures including, but not limited to audit selection, audit planning, working paper standards, amended tax returns, tax assessments and refunds.

Work with appropriate city personnel regarding certain processing activities including, but not limited to processing payments for refunds, processing billings for assessments, recording taxpayer returns and related documentation to the city’s document imaging system, updates to tax returns and related documents.

Actively support and follow the vision, mission, values, and goals of the department and the City.

PERIPHERAL DUTIES AND RESPONSIBILITIES:

• Performing related duties as assigned.

SUCCESSFUL INCUMBENTS FOR THIS POSITION WILL HAVE THE:

KNOWLEDGE OF:

• State of Washington and Washington municipal tax requirements with an emphasis on business & occupation taxes

• Diverse financial management practices

• Generally Accepted Auditing Standards (GAAS)

• Computer systems and applications related to accounting and auditing

• Municipal government policies, procedures, practices, objectives, and structure

• Applicable local, state, and federal laws, codes, regulations, and ordinances

• Current literature, trends, and developments in the field of Tax Auditing and Collection

• Modern office practices, procedures, and equipment including personal computers related software such as word processing and spreadsheets programs

•  Communicate effectively both orally and in writing with business owners, city staff, elected officials, and the public. Employing correct usage of English grammar including, but not limited to spelling, punctuation, and vocabulary in the creation of correspondence and tax related documents

BE SKILLED IN:

• Critical thinking skills in developing understanding of specific tax questions, issues, and related areas

• Clear attention to detail while maintaining awareness of the overarching topic under review

• Use of research and analytical methods, practices, and procedures to define and resolve issues

• Performing a wide variety of professional auditing and other tax duties

• Analyzing complex operations and making recommendations for improvement

• Effective organization and expression of ideas through use of oral and written communications and ability to analyze complex topics and translate documentation into layperson terms

• Effective use of interpersonal skills in a tactful, patient, and courteous manner

• Exercising a high degree of independent judgment in problem solving and decision making

ABILITY TO:

• Establish and maintain trust, confidence, and effective working relationships with co-workers, elected officials, managers, supervisors, employees, and the public

• Work effectively on multiple projects concurrently

• Analyze and prepare a variety of complex reports and financial documents using various computer applications including the City’s financial accounting system, various sub-systems, and Microsoft-based applications

• Work confidentially with discretion

• Meet schedules and timelines

• Work independently with little direction

• Maintain records and prepare clear and accurate reports and correspondence

• Read, analyze, interpret, and explain government rules, regulations, codes, policies, operating and procedures manuals, technical journals, financial reports, legal documents, general business periodicals, professional journals, etc.

• Compose, proofread, and edit general correspondence, routine and complex reports, contracts, tax and financial policies and procedures, etc.

• Speak effectively and present information before groups of employees, managers, or officials

• Define problems, collect data, establish facts, and draw valid conclusions; apply common sense understanding to solve practical problems and deal with a variety of concrete variables in situations where only limited standardization exists

SKILLS FOR THE POSITION MAY BE GAINED THROUGH EDUCATION, CERTIFICATION, RELEVANT JOB EXPERIENCE or a COMBINATION, SUCH AS:

Education:  

Bachelor’s degree in Accounting, Finance, Economics, or related field; and

Experience:

Five (5) years of increasingly responsible experience in professional public accounting, including two (2) years of revenue auditing experience with one (1) year as a field auditor. Audit experience with State of Washington and/or Washington municipal B&O tax highly desirable. 

Or:                       

In place of the above requirements, the incumbent may have any equivalent combination of relevant education and experience which would demonstrate the individual's knowledge, skill, and ability to perform the essential duties listed above.

LICENSES AND OTHER INFORMATION:

• Valid Washington State driver's license, or the ability to obtain within thirty (30) days of employment

• Certified Public Accounting (CPA) License, highly desirable

• Multilingual desirable

• Must successfully pass a position relevant background inquiry

MACHINES, TOOLS, AND EQUIPMENT USED:

Typical business office machinery and equipment including, but not limited to, personal computer including spreadsheet and word processing software, printers, telephone, fax and copy machine, and calculator.

The incumbent may also be required to operate a City vehicle to include, but not limited to, attending off-site meetings or conduct field audits.

PHYSICAL DEMANDS:

The physical demands described here are representative of those that must be met by an employee to successfully perform the essential functions of this job. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions. 

While performing the duties of this job, the employee is regularly required to sit, talk, or hear. The employee is occasionally required to stand; walk; use hands to finger, handle or feel; reach with hands and arms; climb or balance; and stoop, kneel, crouch, or crawl. The employee may lift and/or move up to 50 pounds with or without assistance.

Specific vision abilities required by this job include close vision, distance vision, color vision, peripheral vision, depth perception and ability to adjust focus.

WORKING CONDITIONS:

Work is performed in a typical office environment, subject to multiple interruptions and involves travel from site to site. The position requires public contact and the incumbent may be exposed to individuals expressing concerns related to adherence to City taxes and business licensing requirements. The noise level in the work environment is usually moderate.