"It's a job not too many of the taxpayers even know about," said Geraldine Whiting, 49, one of two announced candidates for a one-year term as Arlington's Commissioner of Revenue.

The person elected in November to fill the $31,000 per-year post will be responsible for collecting and processing a variety of state and local taxes, administering a $900,000 budget and supervising a staff of 50 county employes. When Paul H. Beeson, the former commissioner of revenue retired in December 1977, Associate Commissioner Marie Embrey was appointed by the Circuit Court to take his place until the election.

To date Whiting, a Democrat, and Leo Urbanske, a former County Board member, have announced they will run for the one-year term. Urbanske said he will run as an independent with Republican endorsement. Embrey, 49, could not be reached for comment, but an aide said she was considering running for the remainder of Beeson's unexpired term.

Whiting, who attended the University of Toledo, lives at 3625 N. Harrison St. She owns and operates an Annandale service station.This is her first bid for public office. Both candidates say they expect the contest to be non-controversial, largely because the commissioner of revenue has no policy making powers.

"I see the job as very much of an advocacy role," Whiting said. "I'd like to give the office much more of a personal touch. Right now you walk up to a window in the courthouse and discuss very personal things, and anyone walking down the courthouse hall can hear you. I'd like to change that."

The 55-year-old Urbanske, who has worked for C&P Telephone Co. for the last 34 years, said, "It's primarily an administrative job, but it gives you a chance to be in the middle of everything in the courthouse. I enjoy it out there." A native Arlingtonian, Urbanske, who lives at 2790 N. 24th St., was a county board member from 1959 to 1966. He attended Virginia Polytechnic Institute.