The fundamental reason this classification exists is to oversee the day-to-day activities of the auditing and collection functions for all taxes levied or authorized by the assigned jurisdiction such as sales and use taxes, motor fuel taxes, lodging taxes, and business licenses. The major functions of the position include overseeing the collection of revenues, assisting in the management of the division, conferring with business owners and their representatives and resolving conflicts, supervising personnel, and performing administrative duties. The incumbent must exercise considerable independent judgment and initiative in the interpretation of ordinances and state and federal laws pertaining to sales and use taxes, motor fuel taxes, business licenses, etc. The incumbent is reports to the Revenue Administrator/Manager and acts in place of the supervisor, as needed.