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The City of Kansas City, Missouri has changed the process for a taxpayer to request a refund of the wage earner refund tax for tax year 2022. On Thursday, March 2, 2023, Section 68-393 of the City’s Code of Ordinances was amended.

Under the amended ordinance, a taxpayer must complete the following steps to properly request a refund of the earnings tax:

The taxpayer must submit Form RD109 and RD109NR, if applicable; and
The taxpayer must submit sufficient documentation to show that the taxpayer is entitled to a refund; and
All of these documents must be submitted by the federal income tax deadline.

As stated above, the amendment requires documents to be submitted by the federal income tax deadline. For example, a request for refund of 2022 wage earner taxes paid must be submitted by April 18, 2023, which is the due date for federal tax filings this year. Wage earner refund requests not timely submitted will be denied as required by the amended ordinance.

An extension request filed with the City of Kansas City, Missouri will provide a taxpayer with six additional months to file the return. However, the taxpayer must comply with the City’s Municipal Code of Ordinances to be considered valid.

Tax Administration

The Revenue Division administers several taxes and licenses, including:

Earnings Tax (for individuals and businesses)
Business License
Arena Fee (for hotels/motels and rental car businesses)
Convention and Tourism Tax (food service and hotels/motels)
Special Assessments
Utility Taxes and Cable Franchise Fees

Taxpayers should file returns in accordance with the schedule for each tax type.

Special Assessments

The City issues special assessments for specific types of work performed on behalf of a property owner. The Revenue Division is responsible for all activities related to the billing, collection, and accounting for special assessments, and related assessment fees. Major activities include:

Annual property tax levy rate certification
Annual property tax revenue projections
Special assessment billing and collection
Management of consolidated county property tax billing and collection agreements
Taxpayer account maintenance
Enforcement of property taxes and special assessment lien rights
Outside collection of property taxes and special assessments

Sales and Use Taxes

The City does not administer the local component of the sales tax. Retailers remit sales taxes to the State of Missouri and the receipts are then distributed to the City.

Sales and Use Tax Rates

In addition, Community Improvement Districts (CID), Port Improvement Districts (PID) and Transportation Development Districts (TDD) are special taxing districts distinct from the City which exist within Kansas City, Mo. CID, PID and TDD sales taxes are collected by the State of Missouri and distributed directly to the special districts. For a complete listing of these districts and the corresponding sales tax rate go to the Missouri Department of Revenue website.

Certain purchases from out-of-state vendors will be subject to an expanded use tax as provided by state law. The current use tax rate for the City of Kansas City, Missouri is 3.25%. The use tax may be repealed pursuant to the process outlined in Mo. Rev. Stat. 144.761. In order to repeal the use tax, a petition calling for repeal of the use tax signed by fifteen percent of the registered voters who voted in the last gubernatorial election must be submitted to the City of Kansas City. Upon receipt of such petition, a public vote will be held as to whether the use tax should be repealed. If a majority of the votes cast are in favor of a repeal of the use tax, then the ordinance authorizing the tax shall be repealed. If the majority of votes are opposed to repeal of the use tax, then the ordinance authorizing the tax shall remain in effect.

Tax Payment Methods

Payments can be submitted by electronic check (EFT) via the Revenue Division’s online Quick Tax system.
You may pay online with a credit or debit card through Quick Tax (a third-party convenience fee will apply). Debit cards are processed as credit cards. Accepted credit cards include American Express, Discover, Master Card, and Visa.
Cash, credit or debit cards, and checks are accepted in our offices (Treasury Division—City Hall, first floor). Please visit the Revenue Division prior to making cash payments.

Tax Refunds

If you believe you have overpaid your taxes, you may file for a refund through Quick Tax or by mail. Be sure to include all income information and any supporting documentation.

To check the status of a refund, use Quick Tax, email refunds@kcmo.org, or call 816-513-1120.

Statute of Limitations and Assessments

A Wage earner or Profits tax refund request must be submitted by the return’s due date to be considered valid. The City does not allow amended returns to be filed after the due date unless required via a federal audit adjustment. The City of Kansas City, Missouri has five years from the return’s due date to make any adjustments to the reported values and issue an assessment for an earnings tax return.

Property Taxes

Every person owning or holding real property or tangible personal property on January 1 of any calendar year shall be liable for taxes, with exemptions for certain properties, such as those for charitable, educational and religious purposes. Property tax rates include levies.

For residents of Kansas City, real and personal property taxes, other than for railroads and utilities, are included on the county property tax bill. No separate billing for these taxes comes from the City.