Quarterly Survey of Non-Property Taxes Cognitive Interviewing Plan

The Census Bureau plans to conduct additional research under the generic clearance for questionnaire pretesting research (OMB number 0607-0725). We will be conducting cognitive interviews for the Quarterly Survey of Non-Property Taxes (F-73). This survey is conducted quarterly, and provides estimates of state and local government tax revenues.

In 2008, testing on the F-73 was conducted as described in a letter sent to OMB on June 30, 2008. Testing showed that it would be difficult to collect quarterly tax information from agencies that collect taxes on behalf of a local authority. As a result, the questionnaire and sample are being revised to collect data from agencies that impose taxes, regardless of who collects them. The current testing project will focus on the revised questionnaire. Testing is being conducted to determine: a) whether or not requested information is available; b) if there are issues with comprehending the terminology used on the questionnaire; and c) when requested quarterly data is available for reporting.

Staff from the Establishment Survey Methods Staff within the Census Bureau’s Office of Statistical Methods and Research for Economic Programs plans to conduct unstructured interviews with approximately 30 local governments. The cognitive interviews will focus on the respondents’ ability to provide the requested data as well as their understanding of the wording and terminology used on the form. Draft copies of the survey questions and interview protocol are enclosed. A copy of the protocol used to conduct the interviews is also enclosed. The results of the interviews will be used to finalize the questionnaire.

Interviews will be conducted from June through August, 2009. Local governments will be recruited in the Washington, D.C. metropolitan area as well as other areas nationwide that are yet to be determined. Sample cases will include a mix of large and small local governments with different organizational structures, and which impose taxes using a variety of methods. Interviews will take place at the respondents’ sites. Subject area specialists from the Census Bureau 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.

After participants are recruited, they will receive follow-up reminders about their appointments. Participants will be informed that their response is voluntary and that the information they provide is confidential and will be seen only by employees involved in the research project. Interviews will be audio-recorded, with the participants’ permission, to aid researchers in accurately reporting findings and recommendations. We will not be providing monetary incentives to participants in the study.

We estimate that it will be necessary to interview only one respondent at each government agency. We estimate the length of the interview will average 1 hour. Thus, the maximum estimated burden for this research is 30 hours.

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

Rebecca L. Morrison

Establishment Survey Methods Staff

U.S. Census Bureau

4600 Silver Hill Road, Room 7K130B

Washington, D.C. 20233

(301) 763-7595

rebecca.l.morrison@census.gov