Tax Specialist II

Duties

This position conducts field investigations, discovery, and enforcement activities to ensure accurate tax reporting and compliance among Fairfax County businesses. Discovery efforts involve detailed surveys of complex business establishments to determine tax liabilities related to the Business, Professional and Occupational License (BPOL), Food and Beverage Tax, and Business Personal Property (BPP) taxes. Educates and guides the business community on state and county tax codes, as well as filing requirements.

Conducts field investigations to verify and enforce the accuracy of reported gross receipts for business licenses. Reviews business financial records and asset listings to ensure accurate and uniform taxation of tangible personal property. Interprets and applies state and county codes and guidelines to a variety of tax and licensing scenarios. Research and prepare written reports on technical and legal assessment matters.

(The illustrative duties listed in this specification are representative of the class but are not an all-inclusive list. A complete list of position duties and unique physical requirements can be found in the position job description.)

• Conducts field investigations, discovery and audits of business establishments to determine tax liability for business personal property and license liability and/or individuals e.g., type, size, location/tax situs, gross receipts, capital investments, income, assets, and equipment inventories;
• Performs increasingly complex financial and investigative audits;
• Ensures compliance with State and County tax laws;
  
  Researches various factors that affect tax liabilities of businesses and/or individuals;
• Participates in the systematic identification, assessment and determination of business personal property tax and licensing liability and/or individual tax liability;
• Conducts audits of specific business firms and/or individuals to assess accounts as to taxes and/or licensing;
• Interprets and applies state, county codes and guidelines;
• Reviews financial records of businesses and/or individuals to verify and enforce the accuracy of reporting of receipts, personal property, income and assets;
• Negotiates differences with business and/or other representatives and resolves as many as possible by visits or correspondence;
• Researches and applies appraisal techniques to conform to legislative changes and ensure uniform assessments of personal property and/or assessment of other County taxes;
• Contacts other agency staff to obtain necessary data;
• Prepares special studies for management and writes reports;
• Reviews and analyzes personal property assessment and/or other tax related procedures to ensure performance improvement within administrative and/or legislative guidelines;
• Briefs management on contested assessments and/or other tax decisions and provides testimony in court, as necessary;
• Validates personal property and/or other tax assessments to ensure uniformity and equalization of values;
• Performs occasional collection of delinquent accounts of a complex nature or involving a court action.

(The knowledge, skills and abilities listed in this specification are representative of the class but are not an all-inclusive list.)

• Knowledge of methods used in the assessment of Business, Professional, & Occupational License (BPOL), Business Personal Property Taxes, and/or other tax compliance areas;
• Knowledge of accounting and management principles;
  Knowledge of relevant State laws and County Ordinances;
• Ability to perform basic financial auditing skills;
• Ability to gather, analyze and present data;
• Ability to maintain effective relationships with the general public, business representatives and public officials;
• Excellent customer service skills;
• Ability to communicate effectively both orally and in writing.

Any combination of education, experience, and training equivalent to the following:

Graduation from an accredited four-year college or university with a bachelor's degree in Business Administration, Finance, Accounting, or a closely related field and two years of related work experience in local business tax assessments or closely related area.