This is field and office work in the enforcement of state laws and local ordinances, and in the collection of delinquent taxes.

Employees in this class are responsible for performing field and office duties in the enforcement of laws and ordinances concerning occupational licenses, Convention/Tourist Development taxes, or mobile home registration and licensure. Duties vary depending upon the area of assignment and may include conducting field inspections of businesses to determine compliance with ordinances pertaining to occupational licenses, conducting field inspections of mobile home parks to determine if mobile homes are properly licensed, and conducting inspections of hotel and motel establishments to collect delinquent Convention/Tourist Development taxes and enforce applicable ordinances. Incumbents exercise some independent judgment in issuing citations to violators or in initiating bank account freezes to enforce established laws and regulations. Supervision is received from an administrative superior who reviews work for effective enforcement activities and conformance with departmental policies and procedures.

ILLUSTRATIVE TASKS

Conducts field inspections to determine if businesses are in compliance with regulations pertaining to occupational licenses; conducts personal visitations and collects delinquent taxes or issues warning notices, as appropriate.

Investigates accounts and explains provisions of ordinances related to occupational licenses to business owners; issues citations to violators of occupational license regulations; initiates process of securing a Tax Collector's Warrant against serious violators; prepares information for cases under appeal.

Conducts field inspections of mobile home parks to determine if mobile homes are properly registered in accordance with state statutes; contacts owners or residents in violation to explain provisions of statutes and advise of taxes and fees due; collects back-taxes and registration fees from violators and issues receipts.

Issues Notices of Violation to violators who cannot be contacted or who are unable to renew licenses; conducts return inspections to ensure violators are in compliance; issues Uniform Traffic Citation in cases of non-compliance; testifies in court as required.

Conducts field inspections of hotel and motel establishments to collect delinquent taxes/payments, explain provisions of Convention/Tourist Development Tax ordinances, and issue warning notices as required; identifies new businesses and changes in business ownership.

Notifies businesses of their delinquent status and estimates Convention/Tourist Development Tax assessments, as appropriate; initiates bank account freezes as necessary to enforce tax assessments and enforce applicable ordinances; adjusts collection efforts to accommodate foreclosures, bankruptcies and other situations; conducts pre-audit inspections of businesses and recommends full audits on a case-by-case basis.

Maintains records and forms applicable to the area of assignment.

Performs related work as required.

KNOWLEDGES, ABILITIES, AND SKILLS

Considerable knowledge of state laws and local ordinances pertaining to mobile home registration and licensure, occupational license requirements, and Convention/Tourist Development Tax levies and collections.

Considerable knowledge of legal procedures and departmental policies and procedures concerning the enforcement of a variety of state and local laws and ordinances.

Knowledge of public relations principles and techniques.

Knowledge of the records, reports, and forms used in the area of assignment.

Knowledge of legal descriptions.

Ability to enforce local ordinances and state statutes with firmness, tact and impartiality.

Ability to conduct inspections of mobile home parks and private businesses and determine compliance with applicable state laws or local ordinances.

Ability to collect delinquent taxes and fees.

Ability to understand, interpret and explain regulations pertaining to mobile home licensure and registration, Convention/Tourist Development taxation, and occupational license requirements.

Ability to prepare records, forms, and reports.

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