Cognitive Testing Report - Round 1

Prepared for:
Carma Ray Hogue, GOVS
Brian Zamperini, GOVS
Cheryl Lee, GOVS

Prepared by:
Kristin Stettler, RIRS
(with assistance from Angela Gunn and Elizabeth Sinclair, RIRS)

Office of Economic Planning & Innovation
Economic Programs Directorate
U.S. Census Bureau

Final: September 20, 2012

Table of Contents
Executive Summary....................................................................................................................................... 3
Research Objectives ...................................................................................................................................... 4
Research Methodology ................................................................................................................................. 5
Findings and Recommendations ................................................................................................................... 6
Proposed Next Steps ................................................................................................................................... 10
About the Response Improvement Research Staff (RIRS) .......................................................................... 11
Appendix A: F-70 Protocol .......................................................................................................................... 12
Appendix B: F-70 Draft Form ...................................................................................................................... 17

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Executive Summary
Overall, in Round 1 of cognitive testing, respondents in the Kansas City metropolitan area were able to
provide data for two items: Property tax and General sales/Gross receipts tax. Local Income Taxes did
not apply to the areas tested. During testing, it was discovered that some respondents were incorrectly
reporting by including additional revenue amounts that did not apply to the item(s). This was further
made clear by respondents’ confusion with the include/exclude statements.
Respondents have mixed preferences regarding the shortened survey. Many respondents were curious
to why the data are needed on a quarterly basis, along with what is done with the data and who uses it.
There were several additional issues that were observed during the testing, which are documented in
detail later in the report.
Given that two items on the form that did not apply to the governments visited in Round 1 of testing,
further rounds of testing should be in areas where those items can be tested.

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Research Objectives
Currently data on quarterly taxes by governments are collected on two separate forms. The Quarterly
Survey of Property Tax Collections has one data item (property taxes). The Quarterly Survey of NonProperty Taxes asks for eleven data items, including sales taxes, license and permit fees, and income
taxes. The Governments division proposed combining the two surveys into one shorter survey. The
move to a single questionnaire and the collection of 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 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.
Cognitive testing was proposed to gauge respondents’ reactions to combining the two surveys into one
form. The new survey form is going to those who have previously completed the Non-Property Tax form,
so we were looking for their reaction to the addition of the Property Tax question and the reduced
length. Additionally, we tried to learn about how respondents interpreted the questions, what records
they used to answer the questions, how burdensome the form was and who the best respondent is.

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Research Methodology
In Round 1, RIRS conducted 9 cognitive interviews. They were conducted July 23-25, 2012 in the Kansas
City metropolitan area. (Five additional non-response follow-up (NRFU) cases were also completed.)
Interviews were in-person and typically lasted about one hour. Interviews included the respondent, the
interviewer from Census (RIRS) and an observer from Census (GOVS). All of the interviews were audiorecorded with permission. Cases were selected purposively, primarily with regard to size of the
government, and to have some in Kansas and some in Missouri. We tried to get additional county
governments, but were unable to do so, given the small number of counties in the sample and the tight
time frame.

Table 1: Characteristics of Governments Visited
Type of Government
County
City/Town
1
8

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Findings and Recommendations
Finding #1: Cover page
Generally, respondents found this as expected (“same old same old” was a typical quote). They tended
to look for the due date and liked the UserID and Password being obvious. They liked that the title is
clear as to what quarter is being requested. One respondent noted that any changes to the form should
be noted on this page, perhaps with a “Please note” or “Alert“ statement. (One respondent suggested
that online, a check box could pop up and require them to check that they acknowledge this is different
from previous versions or we could add a new question: “Do you understand that we are asking only for
taxes your government imposed?”.) Several respondents noted that they prefer an actual due date,
rather than “within 30 days” since they don’t necessarily know when it first arrived. They generally
agreed that 4-6 weeks was a reasonable due date.
Recommendation: No recommendation necessary, but some things to consider.
Finding #2: Item 2 (Question stem)
Generally, respondents thought the question was clear. When asked what “imposed” meant, they
provided reasonable definitions, usually relating to levies their government has authority to collect.
Some did question whether that was really what we wanted, however. Also, several overlooked the
question itself and worked backwards from the answer boxes when navigating the form (one
respondent noted: “I almost missed the original question!”).
Recommendation: No recommendation necessary.
Finding #3: Includes/Excludes
Some respondents thought the lighter background made these stand out. Others skipped them entirely.
Most respondents thought the Includes seemed fine. Generally, they found the Excludes unnecessary
(they would not have thought to include these things anyway), except for special assessments. There
seemed to be some variety in how special assessments was interpreted. We may want to clarify or
provide examples. Two respondents thought backing out special assessments would be time
consuming. Several respondents didn’t know what we meant by service charges. The last “Exclude”
item, “any other sources that are not taxes or licenses” confused respondents. Respondents had not
thought that revenue from licenses would be included under tax collection, but the instruction to
exclude revenues other than licenses seemed to imply that license revenue might belong in this
category.
Recommendation: Consider deleting all Excludes except for “special assessments”. Consider
clarifying special assessments or providing examples.
Resolution: Receipts from service charges, interest earnings, fines and any other sources that
are not taxes or licenses were removed from the exclude section. Special Assessments was
clarified with adding, “based on area or footage”.
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Finding #4: Item 2A (Property taxes)
City respondents had no difficulty reporting property taxes. The county respondent noted she would
have to meet with another employee (likely the person who currently fills out the Quarterly Property
Tax Survey) to get that data. Several respondents noted the Includes were repetitive. Some
respondents found the term “special property taxes” ambiguous and did not know what it referred to.
One respondent wondered if it would include city stickers for cars, which she didn’t think of as a tax.
Respondents also felt it was unnecessary, since the instruction after property taxes said to include “all
taxes on property, real or personal.” Respondents appreciated the third Exclude, “Payments in lieu of
taxes” as they might have included those otherwise. Several respondents were unsure how to interpret
“your government, and its agencies”.
Recommendation: If the first three Includes are kept, consider combining them into one line.
Consider clarifying “your government, and its agencies”. (The italicized instruction that begins
“Report collections during the quarter. . . “ should be moved under 2. Also, perhaps the first
Exclude, “Any taxes you collected on behalf of other governments” should be moved up to the
overall Exclude above 2A?)
Resolution: The first three include statements were removed from the form. The first two
exclude statements, “Any taxes you collected on behalf of other governments” and “taxes not
measured by value” were moved up to the overall Exclude above 2A. The general instruction for
2A, “Report collections during the quarter from all levies for all funds of your government, and
its agencies” was moved up to the include above 2A.
Finding #5: Item 2B (General sales and gross receipts taxes)
Respondents generally felt like this item was easy to understand and provide, though some respondents
did question whether certain things should be included or excluded. For example, several respondents
weren’t sure whether hotel/motel tax should be included, and one wasn’t sure about utility franchise
tax or cigarette tax. A significant number of respondents were currently including shares of taxes
imposed by another government, often because they thought it made sense, since it is a tax revenue for
them (one respondent noted it is “imposed FOR us”). Two respondents seemed unwilling to exclude
those, even when it was made clear that was what we were asking for. In at least one case, they were
worried that the taxes wouldn’t be reported at all, since the county imposes, but the state collects and
passes directly to the city. On the positive side, one respondent noted these shared taxes were “a
benefit to me in my budget, but I have no control over them and assume the imposer would report”.
Respondents seemed very confused by the last Include statement.
Recommendation: Consider revising the last Include statement, perhaps making it an Exclude, or
deleting it entirely. Consider adding an Include for specific types of taxes that are common and
that should be included. We should further discuss how we might minimize the issue of
respondents including shares of taxes. (We might also want to revise the headers above the
answer boxes to better match the categories.)
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Resolution: The last include statement was taken off the form. “Taxes imposed on the sale of
particular commodities, business, or services (e.g., hotel/motel, car rental, amusements, etc”
was added to the exclude section. The headers above the answer boxes were removed on all
items.
Finding #6: Item 2C1 and 2C2 (Local individual and corporation net income taxes)
None of the governments we visited had either of these taxes. Most indicated they would enter 0 or NA
in the cells. Several had noticed #3 in the general instructions and would write in 0 and put NA in Item
3. Several mentioned that they preferred having the NA box next to the item, like on the current F-73
form.
Recommendation: Add the NA box on the form, if possible.
Resolution: A N/A box was added to each item.
Finding #7: Data availability
For the cities, these items were easily available. The county respondent noted she would have to meet
with another employee (likely the person who currently fills out the Quarterly Property Tax Survey) to
get the data for that item.
Recommendation: No recommendation necessary.
Finding #8: Burden estimate
Respondents generally said it could take from 30 minutes up to several hours to complete the form the
first time, but that it would usually take 10-60 minutes after that. Quite a few respondents had to add
three months data together to get the quarterly figure. Some preferred to take a year to date number
and then back out the other months. Also, many respondents had to add multiple data items and/or
funds together. Some would program a report so that after the first time, they could just run that
report. Others would just note what they did so they could do it again by hand the next time.
Recommendation: No recommendation necessary.
Finding #9: Revising data
No respondents were aware that they could revise their data. Many said they couldn’t envision
when/why they might want to revise – they felt any changes “would be immaterial”. Several suggested
adding an instruction to the cover page or adding an additional question.
Recommendation: Consider adding an additional question or an instruction.
Resolution: An instruction to report revised numbers for previous quarters was added to the
General Instructions on the cover page.

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Finding #10: General Instructions
Many respondents only gave these a cursory glance. Several of those who read them thought they were
a bit too wordy, especially #3.
Recommendation: Consider rewording and simplifying these.
Resolution: Instruction #3 was removed. A similar statement was added under Item 2.
Finding #11: Getting to the right respondent
Suggestions for addressing the survey to included: Finance Director, Tax Collector, Tax Department,
Chief Financial Officer, Treasurer, Controller, City Manager, City Clerk, and City Administrator.
Recommendation: No recommendation necessary.
Finding #12: Respondents prefer the internet
Most respondents preferred to complete the survey over the internet. However, many of those same
respondents said they would print off the form and fill it out prior to completing the web version. Also,
several mentioned they have been unable to print off their forms. One respondent also was frustrated
that she could not go in and see or edit her submitted data, until the next quarter.
Recommendation: Emphasize the internet as the preferred data collection method for
respondents. Resolve the printing issue.
Resolution: This item is continuing to be probed during further rounds of testing. A resolution
will be determined at the end of testing.
Finding #13: Suggestions for encouraging response
Several respondents thought it might help encourage response to provide links to the actual data
published. Many respondents thought the aggregate data might be interesting or useful to them in their
jobs. Also, quite a few respondents wanted to know how the data is used and why it is important. Most
respondents liked the second sentence on the cover page of the current F-73, re: BEA using the
information, but most would like some additional information about need for quarterly data and other
uses of the data.
Recommendation: Emphasize importance of data. Provide links to published data.
Resolution: This will continue to be probed during further rounds of testing.
Finding #14: Contacting by email
Respondents were amenable to receiving notifications/reminders via email, though they noted that
errors might occur if the usual respondent leaves the government.
Recommendation: No recommendation necessary.

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Finding #15: Reaction to shorter form
Some respondents preferred the shorter form, while others thought the current form would be just as
easy, since it breaks out the data in a way they already have.
Recommendation: No recommendation necessary.
Finding #16: Quarterly response
Respondents felt that quarterly response was a reasonable burden, but wanted to know how the data
was used and why such frequent response was necessary. Several respondents mentioned that they
would like to be able to review their previous quarterly data, to make it easier to report for the current
quarter.
Recommendation: Emphasize the uses and importance of data.
Resolution: This item is continuing to be probed during further rounds of testing. A resolution
will be determined at the end of testing.

Proposed Next Steps
Consider alternative designs.
Draft a revised form.
Conduct additional cognitive testing (locally, if possible, prior to the QuIP trip scheduled for
September).

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About the Response Improvement Research Staff (RIRS)
The Response Improvement Research Staff (RIRS) in the Office of Economic Planning and Innovation
(OEPI) assists economic survey program areas and other governmental agencies with research
associated with the behavioral aspects of survey response and data collection. The mission of RIRS is to
improve data quality in surveys while reducing survey nonresponse and respondent burden. This
mission is achieved by:
Conducting expert reviews, cognitive pretesting, site visits and usability testing, along with postcollection evaluation methods, to assess the effectiveness and efficiency of the data collection
instruments and associated materials.
Assisting program areas with the development and use of nonresponse reduction methods and
contact strategies.
Conducting empirical research to help better understand behavioral aspects of survey response,
with the aim of identifying areas for further improvement as well as evaluating the effectiveness
of qualitative research.
For more information on how RIRS can assist your economic survey program area or agency, please
contact Diane K. Willimack at [email protected].

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Appendix A: Round 1 Protocol

Draft: July 12, 2012

(This protocol is a guide – the questions presented here will not necessarily be asked exactly as worded in
the protocol or in this order. It is important to note that not all questions will be asked in every
interview.)

Research Questions:

Can the two surveys be combined?
Can the tax imposers provide responses for the new survey?

Introduction
1. Introduce observers and their background
2. Purpose of visit:
Let me start by telling you a little about what we will be doing today. Currently there are two
quarterly tax surveys for local governments collected by the U.S. Census Bureau: Quarterly
Survey of Property Tax Collections and Quarterly Survey of Non-Property Taxes.
The Census Bureau is considering combining the two surveys into a four question survey form.
We would like your input and feedback on the possibility of combining the two surveys.
This is not a test of you but the form, and getting information from you about interpretations,
impressions, and opinions of the form. There are no right or wrong answers. All feedback is
useful.
I will ask you general and specific questions about your government and the form itself. Some
questions may seem odd or redundant because we are not accountants, and because we’re
meeting with various local governments, that have different organizational structures and ways
of keeping records.
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Do you have any questions?

3. Permission to audio-tape discussion? Have R sign consent form.
Before we get started: I'd like to audio tape this interview, so I don't have to rely on my memory
later. This session is confidential. Only persons connected with this project will have access to
your tape. If that is all right with you, please sign this consent form. It also tells you about the
confidentiality of this session.
Background Information

1. Respondent Background
Tell me a little about this agency:
o What sorts of activities is it involved in?
What is your role in this agency?
Have you filled out government forms in the past? If so, which ones?
Generally speaking, how do government forms get completed at this agency?
o Does more than one person fill out a form? If so, what is that process? Do you
communicate with other people to complete the form?
When does your fiscal year end? About how long does it take for quarterly figures to be ready?

Now I am going to hand you a copy of the questionnaire. We will go through it page by page. Please
write on it, and complete it as if we were not here. I will ask you questions when you have finished the
page.

Cognitive Interview

General Probes
In your own words, what was that question asking?
What are you thinking about?
Can you tell me more about that?
You answered, “…” because…?
I want to make sure I understand, can you explain that again?
Can you tell me how you arrived at that answer? What did you include? What did you exclude?
What records did you use?

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Reflect back on R’s answer and ask R to correct (“I want to make sure I have it right. I think you said,
“…?”)

1. Cover page
What is your initial impression upon seeing the form?
In your opinion, what is the most important information on this page?
What is the least important?
Is there any (other) information you would like to see here? What would that be?
What information do you need prior to filling out the form?
Did you notice the UserID and password?

2. Instructions
-Probe on descriptions offered of records, procedures, interpretations, etc.
-Observe whether R appears to read the question and instructions
Did you read any of the information on this page?
o (If yes) What did you read?

3. Item 2A (Property taxes)
What does the word “imposed” mean to you?
How would you go about answering this question? What records would you need to consult in
order to answer this question?
Is this information readily available?
Is this information available here or would you need to go somewhere else to get this
information? Where?
How long would it take to obtain the information?
Would you include taxes collected by others?
What is your reaction to the Include and Exclude statements?
How easy or difficult would you say this question is?
(If a government that collects taxes FOR others, ask how quickly they distribute that
information?)

4. Item 2B (General sales and gross receipts taxes)
How would you go about answering this question? What records would you need to consult in
order to answer this question?
Is this information readily available?
Is this information available here or would you need to go somewhere else to get this
information? Where?
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What is your reaction to the Include and Exclude statements?
How easy or difficult would you say this question is?

5. Item 2C1 (Local individual income taxes)
How would you go about answering this question? What records would you need to consult in
order to answer this question?
Is this information readily available?
Is this information available here or would you need to go somewhere else to get this
information? Where?
What is your reaction to the Include and Exclude statements?
How easy or difficult would you say this question is?

6. Item 2C2 (Local corporation net income tax)

How would you go about answering this question? What records would you need to consult in
order to answer this question?
Is this information readily available?
Is this information available here or would you need to go somewhere else to get this
information? Where?
What is your reaction to the Include statement?
How easy or difficult would you say this question is?

Wrap-up
Would the information requested on this form generally be available in this department, or
would information have to come from some other department/staff member?
o How would you go about getting that information?
o Would you pass the form over to that department, or just get information from them
over the phone/email/in-person?
How much time would it take you to complete this report (actual time, not elapsed time)?
Is collecting on a quarterly basis reasonable? If no, how often should this information be
collected?
If you wanted to revise data for previous quarters, what would you do? How could we tell you
that you can revise up to 7 previous quarters?
Overall, how easy or difficult was it to complete this form? Which were the easiest questions to
answer? Which were the hardest to answer?
What are you thoughts on completing this form on the internet? Were you aware that was an
option?
Who would be the best person to address this form to? What other titles might be applicable at
other comparable governments?
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(If respondent/government had not returned survey previously) Why have you not returned
this survey in the past?
What is your reaction to this shorter version of the form? (show them the previous version if
necessary)
How would you prefer to be contacted about this survey initially? If we emailed you, would you
find that acceptable?
How would you prefer to be reminded if this survey form was overdue? If we emailed you,
would you find that acceptable?
Is there anything else we might do to encourage response to this survey?
Any other comments?

Thank you for your assistance today.

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Appendix B: F-70 Draft Form
See following pages.

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U.S. DEPARTMENT OF COMMERCE
Economics and Statistics Administration

U.S. CENSUS BUREAU
FORM

F-70

QUARTERLY
SURVEY OF LOCAL GOVERNMENT TAXES
Report for Quarter Ending: June 30, 2012

(07-19-2012) Draft 4

OMB No. 0607-0143: Approval Expires 06/30/2014

DUE DATE:

RETURN TO:
U.S. Census Bureau
1201 East 10th Street
Jeffersonville, IN 47132-0001

Need help or have
questions?
• Visit
census.gov/govs/qtax
• Call
1-866-880-9010 weekdays,
7am to 5pm ET
• Email
[email protected]
In correspondence
pertaining to this report,
please refer to the User
ID below the address box.
REPORT ONLINE: It’s fast and secure. Respond
to this survey via the Internet at the following web
address using the supplied User ID and Password:
respond.census.gov/qtax

User ID:
➤

Password:

GENERAL INSTRUCTIONS
1.

Report figures for the last date of the calendar quarter named in the form title.

2.

You may report on either a cash or accrual basis.

3.

PLEASE COMPLETE ALL ITEMS ON THE FORM. If some items do not apply to your government, enter zero ("0")
and specify those items as "not applicable" in 3 , REMARKS. If some items may apply but there is a zero dollar
amount, then do not leave blank. Enter zero ("0").

4.

Do not delay reporting to await final figures, if substantially accurate figures can be supplied on a preliminary
basis.

5.

Use a black or blue ballpoint pen. Do not use pencil or felt-tip pen.

1

Is your addressee title/department and mailing address the same as shown in the address label?
Yes – Go to 2

No – Enter correct information below

Addressee Title or Department

17702010

§2g5+¤

Before filling out this form, please read carefully each part and all related definitions and instructions.
Note especially:

ATTN:
Street 1

Street 2

City

State

Zip Code

Please continue on the next page

Page 2

HOW TO
REPORT
DOLLAR
FIGURES

2

CORRECT marking example –
Please print all information clearly in ordinary
characters. (Use care to keep characters in their
respective boxes.)
$Bil.

Mil.

Thou.

Dol.

1 2 3

4 5 6

7 8 0

INCORRECT marking example –
Do not put slashes through "0" or "7".
$Bil.

Mil.

Thou.

Dol.

7

8 9 0

What was the amount of tax collections from all taxes imposed by your government for the quarter
ending June 30, 2012?
Include
• Taxes collected for your government by another government
• Current and delinquent amounts, penalties, and interest
Exclude
• Receipts from service charges
• Special assessments
• Interest earnings
• Fines
• Any other sources that are not taxes or licenses
A. Property taxes - All taxes on property, real or personal.
Report collections during the quarter from all levies for
all funds of your government, and its agencies.
Include
• Levies for debt service
• Levies for contributions to pension funds
• Levies for other funds or purposes
• Special property taxes (e.g., automobiles or intangible
property)
Exclude
• Any taxes you collected on behalf of other governments
• Taxes not measured by value
• Payments in lieu of taxes. . . . . . . . . . . . . . . . . . . . . . T01

Property Taxes
$Bil.

Mil.

$Bil.

Mil.

$Bil.

Mil.

Thou.

Dol.

B. General sales and gross receipts taxes
Include
• Taxes on goods and services, measured as a percent
of sales or receipts, or as an amount per unit sold
(e.g., gallon, package, etc.)
• Only taxes imposed by your government
• Sales and use taxes
• Taxes applicable with only specified exceptions (e.g.,
food and prescribed medicines) to sales of all goods
and services or to all gross receipts, whether at a
single rate or at classified rates
Exclude
• Shares of taxes imposed by another government . . . T09

Sales Taxes
Thou.

Dol.

Form F-70

1.

Local individual income taxes
Include
• Taxes on individuals measured by net income and
taxes on special types of income (e.g., interest,
dividends, income from intangible property, etc.)
Exclude
• Income taxes distribution for revenue sharing from
the state or from other governments . . . . . . . . . T40

2.

Income Taxes
Thou.

Dol.

Local corporation net income taxes
Include
• Taxes on corporations and unincorporated business
(when taxed separately from individual income),
measured by net income, whether on corporations
in general or on specific kinds of corporations,
such as financial institutions . . . . . . . . . . . . . . . . T41

Please continue on the next page

17702028

§2g5=¤

C. Local income taxes

Page 3

3

Use this space to:
A) Explain any significant changes occurring within the last quarter that would aid in the
understanding of this report;
B) Describe any difficulties you encountered in completing this form;
C) Identify and list all items that are "not applicable" for your government.

4

Who should be contacted to answer questions about data reported on this form?

§2g5E¤

Area code and phone number

E-mail Address - Please print

Title of contact person - Please print

Extension

Area code and fax number

Date form was completed
(MM)
(DD)
(YYYY)

Thank you for completing this form.
Retain a copy of the completed questionnaire for your records.
NOTE: The U.S. Census Bureau receives its authorization to conduct this survey from Title 13, United States Code, Section 161. This form has been approved by the Office of
Management and Budget (OMB) and given the number 0607-0143. Please note the number displayed in the upper right-hand corner of this form. Display of this number confirms
that we have approval from OMB to conduct this survey. If this number was not displayed, under the Paperwork Reduction Act, we could not request your participation in this
voluntary survey. Information provided on this questionnaire compiled from or customarily provided in public records are exempt from confidential treatment as cited in Title 13,
United States Code, Section 9.
Please note that this is a national form that applies to governments with wide differences in the size of their service areas, the amount of population served, and the extent and
complexity of their activities. Public reporting burden for this collection of information is estimated to vary from 10 minutes to 1 hour per response, with an average of 20 minutes
per response, including time for reviewing instructions, searching existing data sources, gathering and maintaining the data needed, and completing and reviewing the collection
of information. Send comments regarding this burden estimate or any other aspect of this collection of information, including suggestions for reducing this burden, to: Paperwork
Project 0607-0585, U.S. Census Bureau, 4600 Silver Hill Road, AMSD-3K138, Washington, DC 20233. You may e-mail comments to [email protected]; use Paperwork Project
0607-0143 as the subject.

Form F-70

17702036

Name of contact person - Please print