Occupational Tax Clerk

General Description

The Occupational Tax Clerk is responsible for administering and auditing various municipal taxes and licenses, including excise taxes, hotel/motel occupancy taxes, and alcohol licensing. This role involves processing applications and payments, conducting compliance reviews, educating businesses on tax regulations, and performing audits to ensure adherence to applicable ordinances. The clerk works closely with local businesses, hotels, and alcohol licensees to maintain accurate financial records, identify areas of non-compliance, and recommend corrective measures.

Duties and Responsibilities

The functions listed below are those that represent the majority of the time spent working in this position. Management may assign additional functions related to the type of work of the position as necessary.

• Process new business license applications, renewals, and amendments.
• Calculate and collect occupational taxes, regulatory fees, and penalties as applicable.
• Issue tax certificates and manage license records in accordance with municipal regulations.
• Provide guidance and assistance to business owners, ensuring they understand their local tax obligations.
• Administer excise tax programs for designated goods or services (e.g., tobacco, alcohol, fuel, or other items per municipal ordinance).
• Verify monthly/quarterly excise tax reports submitted by businesses; follow up on discrepancies or delinquent filings.
• Coordinate with state or federal agencies, if necessary, to reconcile reported volumes, licenses, or fees.
• Maintain records of excise tax receipts and monitor compliance trends; recommend procedural improvements to management.
• Oversee the collection and reporting of hotel/motel occupancy taxes from lodging establishments in the municipality.
• Validate reported guest occupancy levels and receipts; conduct audits to ensure accurate tax remittance.
• Assist hotel/motel operators with filing requirements, deadlines, and interpretations of local tax regulations.
• Prepare and present periodic occupancy tax revenue reports for internal and public review.
• Process applications for alcohol sales licenses (e.g., retail, on-premises consumption, special event permits).
• Collect and track associated licensing fees and ensure adherence to state and municipal alcohol regulations.
• Coordinate license renewals and verify that businesses remain in good standing (e.g., no unpaid taxes, violations, or outstanding fines).
• Work with enforcement agencies or inspectors to address license infractions or delinquent fees.
• Conduct audits of financial records (e.g., sales reports, registers, tax returns) to verify correct tax classification and ensure compliance with occupational, excise, hotel, and alcohol tax obligations.
• Investigate discrepancies, underpayments, or fraudulent filings and collaborate with legal or collections personnel for enforcement.
• Prepare audit findings and communicate results to businesses, outlining required actions or settlements.
• Respond to inquiries via phone, email, and in-person regarding occupational taxes, excise taxes, hotel/motel taxes, and alcohol licensing requirements.
• Conduct information sessions or provide educational materials to help businesses understand new or updated tax regulations.
• Serve as a liaison between the municipality and the business community to foster positive relationships and ensure timely compliance.
• Maintain an organized database of all registered businesses, hotels, and alcohol licensees, documenting payments, exemptions, and audit activities.
• Prepare regular reports on tax revenues, delinquent accounts, audit outcomes, and licensing activities for management.
• Ensure proper handling and confidentiality of sensitive financial information in alignment with city policies and state/federal laws.
• Assist the department with tax collection efforts, issuing notices of delinquency, and coordinating with legal or collection agencies when necessary.
• Reconcile daily and monthly receipts for all business tax revenue streams (occupational, excise, hotel/motel, and alcohol licensing).
• Participate in departmental projects or cross-training activities to ensure coverage and efficient operations.
• Performs other duties as assigned.