Revenue Specialist

Transient Occupancy Tax (TOT) Enforcement Specialist

Perform office and field work involving the collection, inspection, investigation, and compliance with the Town Municipal Code, ordinances, and state and local regulations. Ensure efficient and effective enforcement of and compliance with Transient Occupancy Tax (TOT), Tourism Business Improvement District (TBID) assessment, and Business Tax Certificate requirements. Perform entry-level accounting and clerical work involved in the maintenance of financial and statistical records in a municipal accounting system. Receives direct supervision from the Revenue Accountant and receives indirect supervision from the Finance Director.

Duties include, but are not limited to:

• Provide customer service face-to-face, over the phone, and via email in regards to answering general questions and assisting customers with filing Business Tax Certificates and/or remitting TOT/TBID.
• Facilitate the opening and closing of customer accounts; maintain various ledgers, registers, and journals according to established account classifications.
• Receive and respond to complaints regarding illegal transient rentals, illegal businesses, and non-remittance of taxes and fees.
• Answer public inquiries via phone through the TOT Hotline, mail, and email, as well as at the front counter regarding TOT, TBID, and Business Tax Certificate requirements.
• Implement and maintain a public information program related to TOT and TBID requirements and the associated benefits to the community.
• Manage and improve the TOT, TBID, and Business Tax Certification enforcement and revenue collection programs and processes.
• Investigate possible violations; field work/photograph evidence; use websites and technology to identify violations; compose letters; issue notices of violation, infraction, and/or misdemeanor citations for non-compliance; perform follow-up investigations to ensure compliance; develop and maintain accurate and complete case files in accounting systems.
• Track compliance and enforcement efforts in subsidiary registers and accounting system; ensure accurate revenue is recorded in general ledger accounts.
• Prepare tax assessments and assist with assessment hearings when required.
• Perform audits of compliance and schedule financial audits on a regular basis. Audits may include onsite work at certified places of business.
• Maintain pertinent information and forms on the Town's Finance webpages.
• Provide defined reports to supervisors and others on a monthly basis, or as needed.
• Organize, attend, and support revenue-related meetings, including but not limited to preparing meeting agendas, minutes, and supplemental information.
• Participate in the preparation of accounts payable transactions for reimbursement due to overpayment of required taxes and fees.
• Prepare monthly invoices and related correspondence for the issuance of delinquent notices.
• Receive payments for various taxes, user fees, and other revenues received through the mail, over the counter, and through the online payment system. Post payments received to appropriate accounts.
• Prepare Business Tax Certificate and Certified Property Authorization Number TOT renewal notices; maintain and update records relating to certification of businesses.
• Manage front counter duties, including cashier and reception duties when assigned.
• Perform related duties and execute special projects as assigned.

Knowledge of:

• Terminology used in financial record keeping.
• Basic accounting and mathematical principles.
• Code compliance procedures.
• Zoning and Finance ordinances.

Ability to:

• Interact with the public in a professional manner, while providing accurate information and resolving customer inquiries.
• Multitask while delivering exceptional service to internal and external customers.
• Establish and maintain effective working relationships with those contacted in the course of operations.
• Follow Town policies and procedures.
• Read, interpret, understand, and effectively communicate the requirements of the Town's Municipal Code, regulations, and policies.
• Plan, organize, and schedule.
• Communicate clearly and concisely orally and in writing. Understand and carry out directions.
• Maintain financial and statistical records.
• Perform varied clerical work.
• Understand, learn, and utilize computer hardware/software to streamline daily activities.
• Operate a motor vehicle.
• Prepare routine reports and presentations.

Experience and Training: Any combination of experience and training that would likely provide the required knowledge and abilities is qualifying. A typical way to obtain the knowledge and abilities would be: Education High school diploma or GED supplemented by specialized training/education in accounting, code compliance, or a related field. A Bachelor's degree in a related field such as Accounting, Mathematics, Finance, or Public Administration is preferred. Experience: Experience working with the public in a customer service capacity is required. One year of responsible bookkeeping experience, general accounting duties and/or code compliance is preferred. Comprehensive knowledge of written English and Microsoft Office programs is required. Experience using Caselle, GIS, Mono County Parcel Viewer, Civic Plus, or Xpress Bill Pay is highly desirable. Licenses: Possession of, or ability to obtain within the state-required timeframe of ten (10) days from hire date, a valid State of California Class C Driver's License with an acceptable driving record. Must pass an appropriate background check prior to the hire date.

Total compensation includes the salary shown on this posting and excellent benefits, like...

• annual bonuses
• employer contributions to retirement (pension and deferred compensation options)
• 100% employer-paid health insurance premiums
• 100% employer-paid life insurance premiums
• vision/dental HRA
• comprehensive leave accrual
• 12 paid holidays

All Employment is conditioned on the results of any and all applicable pre-employment checks.

Compensation shown on this posting is the base pay scale, in compliance with the California Equal Pay Act. However, please note that, "An employee will be appointed at the minimum rate for the class...Advancements in salary shall be based on a merit system...Step A [the minimum rate] will be the starting hiring rate...Employees shall be eligible for advancement to steps within the salary range upon satisfactory completion of an annual performance evaluation." (Town of Mammoth Lakes Personnel Rules, Articles 4.5, 4.7, and 4.8)

Since January 1, 2023, The California Equal Pay Act has required that, "an employer with 15 or more employees must include the pay scale for a position in any job posting. If an employer with 15 or more employees engages a third party to announce, post, publish, or otherwise make known a job posting it must provide the pay scale to the third party and the third party must include it within the job posting. The Labor Commissioner interprets this to mean that the pay scale must be included within the job posting if the position may ever be filled in California, either in-person or remotely." (