Business Taxes Administrator Series
California State Personnel Board Specification
Series established May 14, 1980
Scope
This series specification describes the Business Taxes Administrator series used at the State Board of Equalization. These classes are used for supervisory and managerial positions with responsibility for directing the operations of a Department of Business Taxes field facility or a major headquarters tax program involved in the administration of the Sales and Use Tax law, the Motor Vehicle and Use Fuel laws, and the various State excise tax laws.
Definition of Levels
Business Taxes Administrator I, Board of Equalization
Under general direction from the District Administrator, employees in this class are responsible for managing the total (audit and compliance) tax program in a branch office or a group of branch offices comprised of four or�more staff including three or more professional staff.
Business Taxes Administrator II, Board of Equalization
Under general direction from the District Administrator, employees in this class are responsible (1)�for managing, through multiple subordinate supervisors, the total (audit and compliance) tax program in a branch office (comprised of 25 or more total staff including 15 or more professional staff) which may include a group of branch offices; or (2)�in a headquarters setting, function as one of the following unit supervisors: Special Taxes, Environment Fees, and Internal Audit.
Business Taxes Administrator III, Board of Equalization
Employees in this class either: (1) under administrative direction from the Chief of Field Operations, manage, through multiple subordinate the total (audit and compliance) tax program in a District Office comprised of 70 or more total staff including 40 or more professional staff; or (2)�in a headquarters setting, function as one of the following:��Assistant Deputy Director, Business Taxes, Excise Tax Administrator, Assistant Chief of Field Operations, and Headquarters Operations Administrator.
Minimum Qualifications
All Levels:
Experience applicable to any one of the following patterns may be combined, on a proportional basis, to meet the total experience requirement.
Business Taxes Administrator I, Board of Equalization
Either I
One year of experience in California state service performing the duties of a�Business Taxes Compliance Supervisor�I; Associate Tax Auditor, Board of Equalization; Staff Tax Auditor, Board of Equalization or a Business Taxes Compliance Specialist.
Or II
Experience: Three years of increasingly responsible professional auditing experience in governmental, commercial, or public auditing. (Experience in California state service applied toward this requirement must include at least one year of qualifying experience at the level of responsibility at least equivalent to Business Taxes Compliance Specialist; or Associate Tax Auditor, Board of Equalization.) (Experience applied toward this pattern must include at least one year of experience in the supervision of a professional accounting or auditing staff.) and
Education: Either
1. Equivalent to graduation from college with specialization in accounting, including satisfactory completion of courses in elementary and advanced accounting, auditing, cost accounting, and business law; or
2. Completion of either:
a. A prescribed professional accounting curriculum given by a residence or correspondence school of accounting including courses in elementary and advanced accounting, auditing, cost accounting, and business law; or
b. The equivalent of 19 semester units, 16 units of which must have been professional accounting courses given by a collegiate-grade residence institution including courses in elementary and intermediate or advanced accounting, auditing, and cost accounting, and three semester units of business law.
Business Taxes Administrator II, Board of Equalization
Either I
One year of experience in California state service performing the duties of a�Business Taxes Administrator�I, Board of Equalization; Business Taxes Compliance Supervisor�II; Business Taxes Compliance Supervisor�III; Supervising Tax Auditor I, Board of Equalization; or Supervising Tax Auditor�II, Board of Equalization.
Or II
Two years of experience in California state service performing the duties of a�Business Taxes Compliance Supervisor�I or Staff Tax Auditor, Board of Equalization.
Or III
Experience: Four years of increasingly responsible experience in governmental, commercial, or public accounting or auditing work, performing any one of a combination of the following types of work: (1)�construction and installation of varied accounting systems; or (2)�responsibility for the preparation of comprehensive financial statements and tax returns; or (3)�directing or assisting in the direction of the accounting and budgetary work of a business concern or governmental agency; or (4)�analytical and critical examination of financial records and books of accounts involved in conducting management audits of business concerns or governmental agencies. (Experience in California state service applied toward this requirement must include at least�one year of qualifying experience at a level of responsibility at least equivalent to a Business Taxes Compliance Supervisor�II or Supervising Tax Auditor�I, Board of Equalization.) (Experience applied toward this pattern must include at least two years of experience in the supervision of a professional accounting or auditing staff.) and
Education: Either
1. Equivalent to graduation from college with specialization in accounting, including satisfactory completion of courses in elementary and advanced accounting, auditing, cost accounting, and business law; or
2. Completion of either:
a. A prescribed professional accounting curriculum given by a residence or correspondence school of accounting including courses in elementary and advanced accounting, auditing, cost accounting, and business law; or
b. The equivalent of 19 semester units, 16 units of which must have been professional accounting courses given by a collegiate-grade residence institution including courses in elementary and intermediate or advanced accounting, auditing, and cost accounting, and three semester units of business law.
Business Taxes Administrator III, Board of Equalization
Either I
One year of experience in California state service performing the duties of a�Business Taxes Administrator�II, Board of Equalization, Business Tax Compliance Supervisor�III; Supervising Tax Auditor�II, Board of Equalization; or a Supervising Tax Auditor�III, Board of Equalization.
Or II
Two years of experience in California state service performing the duties of a Business Taxes Compliance Supervisor�II, Supervising Tax Auditor�I, Board of Equalization, or a Business Taxes Administrator�I, Board of Equalization.
Or III
Experience: Five years of increasingly responsible experience in governmental, commercial, or public accounting work involving any one or a combination of the following types of work: (1)�construction and installation of varied accounting systems; or (2)�responsibility for the preparation of comprehensive financial statements and tax returns; or (3)�directing or assisting in the direction of the accounting and budgetary work of a business concern or governmental agency; or (4)�analytical and critical examination of financial records and books of accounts involved in conducting audits of business concerns or government agencies. (Experience in California state service applied toward this requirement must include at least one year of qualifying experience at a level of responsibility at least equivalent to a Business Taxes Compliance Supervisor�III or Supervising Tax Auditor�II, Board of Equalization.) (Experience applied toward this pattern must include at least three years of experience in the supervision of a professional accounting or auditing staff.) and
Education: Either
1. Equivalent to graduation from college with specialization in accounting, including satisfactory completion of courses in elementary and advanced accounting, auditing, cost accounting, and commercial law; or
2. Completion of either:
a. A prescribed professional accounting curriculum given by a residence or correspondence school of accounting including courses in elementary and advanced accounting, auditing, cost accounting, and business law; or
b. The equivalent of 19 semester units, 16 units of which must have been professional accounting courses given by a collegiate-grade residence institution including courses in elementary and intermediate or advanced accounting, auditing, and cost accounting, and three semester units of business law.
Knowledge and Abilities
All Levels:
Knowledge of: General accounting and auditing principles and procedures/and business law; specialized practices and procedures used in tax auditing; general collection principles, procedures, and techniques; specialized collection and compliance procedures and practices used in tax administration; provisions of the tax laws administered by the State Board of Equalization, related legal opinions and court decisions; departmental policies, rules and regulations; organization of the Board of Equalization; principles, practices and trends of public and business administration; principles and techniques of personnel management, supervision and employee-employer relations; departmental administrative goals and policies; and the State Board of Equalization's Affirmative Action Program objectives; and a manager's role in the Affirmative�Action Program and the processes available to meet affirmative action objectives.
Ability to: Apply the required knowledge; plan, organize, and direct the work of a staff engaged in tax auditing and tax compliance; develop the skills and abilities of subordinate staff; motivate subordinate staff to develop group and organizational goals; resolve complex supervisorial and managerial problems; work cooperatively with persons subject to tax or regulation; analyze data and draw sound conclusions; analyze situations accurately and take effective action; prepare clear, complete and concise reports; communicate effectively; and effectively contribute to the State Board of Equalization's affirmative action objectives.
Class History
