This is an interesting question. I would like to preface my answer with I am not a biologist so this answer may be no more than educated speculation. That being said, let's get into it.
A key thing to note here is that animal people anatomies would have to vary significantly. Many mammals have similar senses to human, but something that I saw mentioned is lizard people. Many reptiles simply don't have ears. That's not to say that they don't have eardrums, just that ears don't necessarily appear. Animal senses are not always consistent with the human senses so that makes this question particularly challenging in some regards.
However, by examining skulls of both human, and other animal species, it can be seen that regardless of ear positioning, the hole used for "wiring" the eardrum, is found at the base of the jaw bone. This leads to a highly likely interpretation that a kemonomimi would have similar if not the exact same ear channels. However, the other consideration is skull shape. Ears seem to require an indent into the otherwise convex skull. If the ears were to be positioned on top as seen in various media, it would require a weird skull indent that isn't commonly, if ever, seen. This could produce a decrease in brain function as well as mechanical stability issues. It seems that the ears on top of the head would require a certain spacing to help decrease these issues. However, after examining media it seems almost perfectly optimized, especially in the case of cat people (sometimes referred to as kemonomimi). A side channel or indent along the skull would allow for the best configuration.
As for tails, again based on media, we can see that they seem to be placed at a well-optimized location. Roughly 2 to 3 vertebrae above the tailbone assembly is the best location. I would envision a vertebra that has a junction in a v-shape allowing for an additional connection. It is reasonable to expect that the tail could bend about as much as it does currently on animals as the mechanics of it scales very nicely. That being said, keep in mind that many animals have the tail more in-line with their spine so it aids in initial angling of the first tail vertebra. Assuming this is true, there is little reason to believe they couldn't sit in a chair. If you notice, in chairs, typically, there's a small gap between a midsection of your spine and the bottom of the chair. For smaller tails, there would be no issues in allowing the tail to rotate to the side. Larger tails, like that portrayed in Spice and Wolf, there could be issues, all of which are ignored to my knowledge in the books and show.
Hopefully, that's enough information and makes sense. Feel free to refute anything I said as it may be wrong