Quarterly Survey of Local Government Taxes (Additional Rounds of Testing) Plan

The Census Bureau plans to conduct research under the generic clearance for questionnaire pretesting research (OMB number 0607-0725). We will be conducting additional cognitive testing for a new survey form for the Quarterly Survey of Local Government Taxes. This will supplement the results of previous testing submitted for OMB approval on June 13, 2012.

Currently the data are collected on two separate forms. The Quarterly Survey of Property Tax Collections has one data item (property taxes). The Quarterly Survey of Non-Property Taxes asks for eleven data items, including sales taxes, license and permit fees, and income taxes.

The move to a single questionnaire and the collection of information about fewer taxes will reduce respondent burden and costs of collection. If it is possible to combine these collections, a single sample would significantly decrease the total sample size. A smaller sample size would allow analysts more time to focus on the sample units, thus leading to better quality data that can be released earlier.

Staff from the Response Improvement Research Staff (RIRS) within the Census Bureau’s Office of Economic Planning and Innovation conducted two rounds of cognitive interviews respondents from government entities in the Kansas City, KS; Pittsburgh, PA; and Cincinnati, OH metropolitan areas. During testing, RIRS staff discovered that although some respondents favored the shorter survey, respondents still wanted to provide data for their other large tax revenue items. The revised questionnaire contains some additional questions but will still be shorter than the current Non-Property Taxes form.

RIRS staff plan to conduct 3 additional rounds of cognitive interviewing to test the revised questionnaire. The interviews will take place at the government site and will focus on respondents’ reactions to combining the two surveys into one. The new survey form will go those who have previously completed the Non-Property Tax form, so we will be looking for their reaction to the addition of the Property Tax question and the reduced length. Subject area specialists from GOVS will accompany the researcher on most, if not all, of the interviews. They will assist with respondent debriefing, especially in cases where additional clarification of the subject matter is required.

Governments Division (GOVS) will provide a list of local governments from which we will recruit. We will attempt to obtain interviews with governments that vary in size and complexity. We plan to travel to the Atlanta, GA metropolitan area, conduct local interviews in the Washington, DC metropolitan area and conduct some interviews over the phone in order to get feedback from a more diverse sample. We plan to conduct approximately 10 cases in each group.

We will record the interviews with the participants’ permission, to aid researchers in accurately reporting findings and recommendations. After government entities are recruited, participants will receive follow-up reminders about their appointments by phone or email. Participants will be informed that their response is voluntary and that the information they provide is confidential and will be seen only by Census Bureau or special sworn employees involved in the research project. We will not be providing monetary incentives to participants in this study.

We estimate that it will be necessary to interview one respondent at each government entity. We estimate the length of the interviews will average 1 hour. For an additional three rounds of testing (Atlanta, GA metropolitan area, Washington, DC metropolitan area and phone calls) the maximum estimated burden for this research is an additional 30 hours.

Draft copies of the updated questionnaire and protocol are enclosed.

The contact person for questions regarding data collection and statistical aspects of the design of this research is:

Kristin Stettler

Response Improvement Research Staff

U.S. Census Bureau

Washington, D.C. 20233

(301) 763-7596

[email protected]