Matthew 9:9
As Jesus passed on from there, he saw a man called Matthew sitting at the tax booth, and he said to him, "Follow me." And he rose and followed him.
a man called Matthew
This is likely the Matthew who wrote this gospel in his role as an apostle of Jesus.
sitting at the tax booth
Sitting at the tax booth means he works for Rome as a tax collector. Many first-century Judeans considered working for Rome to be sin. God did not consider working as a tax collector to be sin, but it was sin to use one's authority to take more money than was owed. Secular history tells us Rome typically looked the other way if tax collectors in occupied territories collected some money for themselves while collecting official Roman taxes, which resulted in extortion being common. The tax collector's government salary would have been meager; a wealthy tax collector raised suspicion.
Luke 3:12-13
Tax collectors also came to be baptized and said to him, "Teacher, what shall we do?" And he said to them, "Collect no more than you are authorized to do."