Audit 101 – Basic auditing
techniques available to municipalities and what is required of revenue officials
when involved in auditing a business for taxes and licenses
Audit 102 – Advanced auditing techniques
and where special audit information can be obtained on a business when a municipality is
auditing a business for taxes and licenses
Audit 201 – Explanation of outside auditing
firms and how they can either help or hurt a municipality when conducting an audit
of a business located in the municipality or its jurisdiction
Audit 202 – Explanation of what is required in developing
audit assessments and audit assessment letters issued to businesses upon the
completion of an audit
Audit 301 – Full in depth analysis of the taxpayer’s
bill of rights, as it pertains to taxes and how it affects auditing of
businesses in the municipality under the tax simplification act
Audit 302 – Detailed review of historical
and proposed auditing techniques that can be employed by municipalities to gain
the level of compliance the city desires for taxes and licenses
Commerce 101 – Historical recap of what
interstate commerce is; when the legislation began that governs interstate
commerce and how it affects municipalities in tax and license situations
Commerce 102 – Advanced discussion of the
commerce clause in interstate commerce and what different requirements are placed
on municipalities because of interstate commerce
Commerce 201 – Explaining intrastate
commerce as opposed to interstate commerce and the different requirement of
municipalities because of the differences between the two
Commerce 202 – What changes are taking
place in various aspects of interstate commerce and what do
municipalities need to do to meet these changes now and in the future
Commerce 301 – Reviewing the issues of mail
order sales, catalog sales, and internet sales as they
affect how municipalities collect sales taxes and business licenses now and in the future
Commerce 302 – Continuing overview of
changing commerce issues and how they relate to municipalities and what amendments
cities need to make to meet changing commerce issues
Enforce 101 – Basic minimum enforcement
procedures including telephone, mail, and uses of veiled threats available to
revenue personnel collecting taxes and licenses
Enforce 102 – Issuing citations, municipal
offense tickets, and temporary restraining orders issued by revenue personnel to
businesses for non-compliance of taxes and/or licenses
Enforce 201 – Processes required in
enforcing license ordinances through the use of the court system and what is
required of the municipality when using the courts
Enforce 202 – Penalty, interest, and fee
collections as they pertain to taxes and licenses and the methods different
municipalities use to collect these items from businesses
Enforce 301 – How assessments and
assessment letters are handled for the purposes of gaining full compliance by
businesses for taxes, licenses, or audits
Enforce 302 – Further analysis of how to process TROs
[temporary Restraining Order] and the role liens play in the
municipality’s overall enforcement structure
Law 101 – Basic outline of where authority
for municipalities resides in state law and through the passage of municipal
ordinances, to fully inform revenue personnel in where authority comes from
Law 102 – Detailed explanation of law books
and how legislative acts, municipal ordinances, and court rulings are
cataloged so the revenue official is trained in researching this information
Law 201 – A comprehensive walk through of the
law library, and examples for students to follow to research cases in the law
books which they can in turn use in their own municipality
Law 202 – Second library visit with
additional detailed examples developed for students to research and find particular cases
to strengthen their knowledge of law books and case cites
Law 301 – Outline of the attorney
general’s office and duties plus how attorney general opinions are developed
and what affect they have on revenue collections of taxes and licenses
Law 302 – Review tax and license cases and
resulting court decisions with emphasis on not only how it affected a particular
municipality but how the ruling could affect other municipalities
License 101 – Basic business license
outline with emphasis on what licenses are; where business licenses originated;
how to calculate rates and fees for business licenses
License 102 – Advanced business license
outline with emphasis on special licenses; exemptions from either state and/or
municipal ordinance and limitations placed on revenue officials
License 201 – Business licenses that pertain to transient
merchants, peddlers, transient contractors, and other vendors that come into a
municipality and require license regulation
License 202 – Licensing businesses that are
in part governed by state boards and how those state boards affect what the
municipality does when licensing them in their specific community
License 301 – Full in depth analysis of the licensee’s
bill of rights as it pertains to licenses and how it affects auditing of
businesses in the municipality under the business license reform act
License 302 – Handling business license
revocations and what is involved for the municipal official and the governing body
that must make the ultimate decision to revoke a business license
Profiles 101 – The role ethics plays in
revenue administration and what conduct is mandated of tax and license officials
by state law to insure professional conduct by those officials
Profiles 102 – Reviewing the revenue
administrators role in dealing with elected officials and developing basic
understanding regarding the fact that taxation is political and is not personal
Profiles 201 – How and why revenue administrators
have an important need to develop intradepartmental relations for the
purpose of having proper compliance from businesses in their cities
Profiles 202 – Basic customer service
techniques for officials dealing in tax and license administration and developing
skills to forward the goals of the municipality with the least amount of friction
Profiles 301 – Advanced customer service
techniques for all revenue administrators with emphasis on long range solutions to
goals meeting the needs of both the public and the city administration
Profiles 302 – Adapting to change
in the community; the political leaders; the legislature; the laws and ordinances
affecting revenue administration and attitudes towards those changes
RevAdmin 101 – A basic understanding ordinance
development and what is required of revenue officials interacting with legal
departments and/or individual attorneys in the ordinance development scenario
RevAdmin 102 – Relationship management
between municipalities and corresponding counties with emphasis on
measures that develop growth and co-operation between the two governing bodies
RevAdmin 201 – Review of actual tax and
license forms and what the municipality really needs to meet requirements by city
ordinances, of revenue administrators
RevAdmin 202 – Review and analysis of
procedures and processes that revenue department uses in collecting taxes and
licenses and identification of alternative solutions to enhance compliance
RevAdmin 301 – The role of tax and license
collection in the overall structure of the individual municipality and ways the
department can grow both horizontally and vertically
RevAdmin 302 – Managing stress, anxiety,
and related issues which develop as part of a revenue administrator’s
responsibilities for tax and license collection and compliance of municipality ordinances
Taxes 101 – A look at basic taxes
[sales, rental, use, gross receipts, lodging, gasoline] that municipalities collect and
how they are both different and the same at different times in the collection process
Taxes 102 – Reviewing advanced tax
structures and how municipalities incorporate individual taxes or boutique taxes
into their taxing plans for their specific cities
Taxes 201 – Looking at special taxes for
special events or for unique attractions that may take place in a municipality and
the requirements placed on revenue officials because of the special taxes
Taxes 202 – Taking a look at alternative
revenue sources that can be available to municipalities and some of the pros and
cons that surround various alternative revenues for a city
Taxes 301 – Understanding reciprocity
as it applies to collection of taxes between municipalities and a fundamental
understanding of what the act of the legislature means and how to apply it to everyday
collections
Taxes 302 – What tax issues await
revenue administrators in the future and how will those issues change or
modify how revenue officials collect taxes as the issues change and require changes in
those collections
