City of Kansas City, Missouri - Revenue Division
    RD-UTIL
                         UTILITIES LICENSE TAX
    2020
                         QUARTERLY LICENSE

                         Phone: (816) 513-1120
                         E-file:             kcmo.gov/quicktax

Legal Name:                                                            Mailing Address:
DBA Name:
FEIN or SSN:                                                           Business Address:
Account ID:

Period From:                           Period To:
Type of Business (Required check one only): [  ] Electric   [  ] Gas   [  ] Steam   [  ] Telephone   [  ] Wireless DOLLARS               CENTS
1. Residential sales - Number of taxable customers _______________ Non-taxable gross receipts _______________
a. Residential taxable gross receipts                                                              1a $                                 .
b. Residential rate      (Use 6.0% for Electric, Gas, & all Telephone)                             1b                             %
                         (Use 2.4% for Steam & Heating Companies)
c. Residential taxes due   (Line 1a x Line 1b)                                                     1c $                                 .
2. Commercial sales - Number of taxable customers _______________   Non-taxable gross receipts  ___________________
a. Commercial taxable gross receipts                                                               2a $                                 .
b. Commercial rate       (Use 6.0% for Electric, Gas, & all Telephone)                             2b                             %
                         (Use 2.4% for Steam & Heating Companies)
c. Commercial taxes due   (Line 2a x Line 2b)                                                      2c $                                 .
3. Industrial sales - Number of taxable customers ___________________   Non-taxable gross receipts __________________
a. Industrial taxable gross receipts                                                               3a $                                 .
b. Industrial rate       (Use 6.0% for Electric, Gas, & all Telephone)                             3b                             %
                         (Use 2.4% for Steam & Heating Companies)
c. Industrial taxes due   (Line 3a x Line 3b)                                                      3c $                                 .
4. Total Taxes           (Lines 1c plus 2c plus 3c)                                                4  $                                 .

5. Less credits for previous overpayments                                                          5  $                                 .
6. Tax Due                (Line 4 minus Line 5)                                                    6  $                                 .

7. Penalty: "Failure To File Timely Return" (5% of the outstanding tax due per month until filed - 7  $                                 .
                                             maximum penalty of 25%)
8. Penalty: "Failure To Pay Amount Due"      (5% of the outstanding tax due)                       8  $                                 .

9. Interest (5% per annum until tax is paid)                                                       9  $                                 .
10. Total Amount Due      (sum of Lines 6, 7, 8 and 9)                                             10 $                                 .

11. Amount Paid                                                                                    11 $                                 .
12. Check if amended and brief reason for amendment                                                12
If no longer conducting business in Kansas City, MO enter date closed
13.   DO NOT COMPLETE IF BUSINESS IS STILL OPERATING                                               13
                                                                                                                     /           /
                                                                                                        MM         DD             YY
DO NOT SEND CASH. Make check payable to: KCMO City Treasurer
Mail to: City of Kansas City, Missouri, Revenue Division, 414 E 12th Street, 2nd Floor - East, Kansas City, MO, 64106-2786
For changes to name, address or FEIN/SSN, please contact us at revenue@kcmo.org or (816) 513-1120.
I authorize the Commissioner of Revenue or delegate to discuss my return and attachments with my preparer.                          Yes  No
Under penalties of perjury, I declare this return to be true, correct, and complete accounting for the taxable year
stated.

Print Name of Taxpayer                 Signature                       Title                                       Date             Phone

Preparer Name (if other than taxpayer) Signature                       Title                                       Date             Phone

                            City of Kansas City, Missouri - Revenue Division
RD-UTIL
                            UTILITY LICENSE RETURNS
2020
                            INSTRUCTIONS

                            Phone: (816) 513-1120
                            E-file:    kcmo.gov/quicktax

                      GENERAL INSTRUCTIONS FOR COMPLETING FORM RD-UTIL 

1. Who must file:

a) Electric and Power Business - Any entity owning, operating, controlling, leasing or manufacturing, selling, distributing or
transmitting electricity for light, heat or power usage. (For more details see KCMO Ordinance Chapter 40, Section 40-344 and
40-345).

b) Gas Business - Any entity owning, operating, controlling a gas plant or system for the manufacture, distribution, sale or
furnishing of gas, natural or manufactured, for light, heat, refrigeration or power usage. (For more details see KCMO Ordinance
Chapter 40, Section 40-346 and 40-347).

c) Heating Companies (Steam) Business - Any entity owning, operating, managing or controlling any plant or property for
manufacturing, distributing and selling, for distribution or distributing hot or cold water, steam or currents of hot or cold air for
motive power, heating, cooking or for any public use or service. (For more details see KCMO Ordinance Chapter 40, Section
40-348, 40-349, and 40-350).

d) Telephone Business (Landline Services) -  Any entity owning, operating, controlling, or managing any telephone landline or part
of telephone landline used in the conduct of the business of affording telephonic communication for hire. (For more details see
KCMO Ordinance Chapter 40, Section 40-360 and 40-361).

e) Telephone Business (Wireless Services) - Any entity owning, operating, controlling, or managing any wireless telephone line or
part of wireless telephone line used in the conduct of the business of affording telephonic communication for hire. (For more
details see KCMO Ordinance Chapter 40, Section 40-360, 40-361, and 40-361.5).

2. Return Requirement:

a) File Form RD-UTIL to report the regular utility tax for Electric, Gas, Heating (Steam), and Telephone (Landline and Wireless)
businesses.

b) File Form RD-EMER to report the emergency tax for Electric, Gas, Heating (Steam), and Telephone (Landline and Wireless)
businesses.

c) File Form RD-CABL to report the franchise fee for Cable Television businesses.

d) Mail all completed returns and payment to the City of Kansas City, Missouri, Revenue Division at 414 East 12th Street,
2nd Floor East, Kansas City, Missouri 64106-2786. Make Check(s) Payable To: KCMO City Treasurer. To avoid delays in processing
use forms approved by the Revenue Division of the City of Kansas City, Missouri. For questions, please contact us at (816)
513-1120.

                          City of Kansas City, Missouri - Revenue Division
    RD-UTIL
                          UTILITY LICENSE RETURNS
    2020
                          INSTRUCTIONS

                          Phone: (816) 513-1120
                          E-file:   kcmo.gov/quicktax

                          INSTRUCTIONS FOR COMPLETING FORM RD-UTIL
A. Please provide the following information on Form RD-UTIL.

      • Indicate type of utility tax business by checking the appropriate box (e.g. electric, gas, steam, landline telephone, or wireless
        telephone). Use this form for only one type of utility tax business. Please do not check more than one box.
      • Provide business name and location.
      • Provide mailing and business address. The address should include the location where returns are prepared and payment(s)
        will be processed.
      • Provide taxable period. All reporting periods for Form RD-UTIL must be prepared on a quarterly basis.
      • Provide Federal Employer Identification Number (FEIN).
​   

B. Residential Sales- Regular Utility Tax Section (1).

      • Number of taxable customers: Enter number of residential customers used to calculate the total taxable gross receipts on
        the return.
      • Non-taxable gross receipts: Enter any non-taxable residential gross receipts that were deducted from the total taxable gross
        receipts generated in the reporting period. All non-taxable gross receipts deductions (or adjustments) must be made in
        accordance with the guidelines outlined in the following Kansas City Code of Ordinances:

        a) For Electric businesses, see Chapter 40, Section 40-344(a).
        b) For Gas businesses, see Chapter 40, Section 40-346(a).
        c) For Heating companies (Steam), see Chapter 40, Section 40-348(a).
        d) For Telephone businesses, see Chapter 40, Section 40-360(a).
        e) For Wireless Telephone businesses, see Chapter 40, Section 40-360(a), and Section 40-361.5(a).

    Line 1a     Enter the total residential taxable gross receipts for the quarter.
    Line 1b     Residential rate: Multiply Line 1a times residential rate.

        (Use 6.0% for quarterly utility rate for Electric, Gas, and all Telephone businesses).
        (Use 2.4% for quarterly utility rate for Steam & Heating companies).

    Line 1c     Enter residential tax due from calculation made (Line 1a x 1b).

                                  City of Kansas City, Missouri - Revenue Division
  RD-UTIL
                                  UTILITY LICENSE RETURNS
  2020
                                  INSTRUCTIONS

                                  Phone: (816) 513-1120
                                  E-file:       kcmo.gov/quicktax

C. Commercial Sales -Regular Utility Tax Section (2).

    •      Number of taxable customers: Enter number of commercial customers used to calculate the total taxable gross receipts on
           the return.
    •      Non-taxable gross receipts: Enter any non-taxable commercial gross receipts that were deducted from the total taxable
           gross receipts generated in the reporting period. All non-taxable gross receipts deductions (or adjustments) must be made in
           accordance with the guidelines outlined in the Kansas City Code of Ordinances. See appropriate ordinances outlined in the
           Residential Sales - Regular Utility Tax Section (item #B above).

For Electric, Gas, Steam and Heating businesses, you must prepare the Commercial Sales section (Lines 2a through 2c) of Form RD-UTIL on
a quarterly basis as follows:

Line 2a      Enter the total taxable gross receipts from commercial sales for the quarter.

  Note: If you have Commercial Sales gross receipts on Form RD-UTIL, you are required to complete Form RD-EMER to report the
  required monthly "Utility Emergency Tax" due. Please ensure that the commercial sales gross receipts amount entered on Line 2a
  above equals the "sum total" of all commercial taxable gross receipts reported on the three (3) monthly emergency returns.

Line 2b      Commercial rate: Multiply Line 2a times commercial rate.

  (Use 6.0% for quarterly utility rate for Electric and Gas businesses). 
  (Use 2.4% for quarterly utility rate for Steam and Heating companies).

Line 2c      Enter commercial taxes due from calculation made (Line 2a x 2b).

For Regular Telephone (landline), and Wireless Telephone businesses, you must prepare the Commercial Sales section (Lines 2a through
2c) of Form RD-UTIL on a quarterly basis as follows:

Line 2a      Enter the total commercial taxable gross receipts for the quarter.

  Note: If you have Commercial Sales gross receipts on Form RD-UTIL, you are required to complete Form RD-EMER to report the
  required quarterly "Utility Emergency Tax" due. Please ensure that the commercial sales gross receipts amount entered on Line 2a
  above is used to calculate the quarterly emergency tax on Form RD-EMER.  

Line 2b      Commercial sales rate: Multiply Line 2a times commercial rate. 

  (Use 6.0% for quarterly utility rate for all Telephone businesses).

Line 2c      Enter commercial taxes due from calculation made (Line 2a x 2b). 

                               City of Kansas City, Missouri - Revenue Division
RD-UTIL
                               UTILITY LICENSE RETURNS
2020
                               INSTRUCTIONS

                               Phone: (816) 513-1120
                               E-file:          kcmo.gov/quicktax
D. Industrial Sales -Regular Utility Tax Section (3).

         • Number of taxable customers: Enter number of industrial customers used to calculate the total taxable gross receipts on
           the return.
         • Non-taxable gross receipts: Enter any non-taxable industrial gross receipts that were deducted from the total taxable gross
           receipts generated in the reporting period. All non-taxable gross receipts deductions (or adjustments) must be made in
           accordance with the guidelines outlined in the Kansas City Code of Ordinances. See appropriate ordinances outlined in the
           Residential Sales - Regular Utility Tax Section (item #B above).

For Electric, Gas, Steam and Heating businesses, you must prepare the Industrial Sales section (Lines 3a through 3c) of Form RD-UTIL on a 
quarterly basis as follows:

Line 3a      Enter the total industrial taxable gross receipts for the quarter.

Note: If you have Industrial Sales gross receipts on Form RD-UTIL, you are required to complete Form RD-EMER to report the
required monthly "Utility Emergency Tax" due. Please ensure that the industrial sales gross receipts amount entered on Line 3a
above equals the "sum total" of all industrial taxable gross receipts reported on the three (3) monthly emergency returns.

Line 3b      Industrial rate: Multiply Line 3a times industrial rate.

(Use 6.0% for quarterly utility rate for Electric and Gas businesses). 
(Use 2.4% for quarterly utility rate for Steam and Heating companies).

Line 3c      Enter industrial taxes due from calculation made (Line 3a x 3b).

For Regular Telephone (landline), and Wireless Telephone businesses, you must prepare the Industrial Sales section (Lines 3a through 3c)
of Form RD-UTIL on a quarterly basis as follows:

Line 3a     Enter the total industrial taxable gross receipts for the quarter.

Note: If you have Industrial Sales gross receipts on Form RD-UTIL, you are required to complete Form RD-EMER to report the
required quarterly "Utility Emergency Tax" due. Please ensure that the industrial sales gross receipts amount entered on Line 2a
above is used to calculate the quarterly emergency tax on Form RD-EMER.

Line 3b      Industrial sales rate: Multiply Line 3a times industrial rate. 

(Use 6.0% for quarterly utility rate for all Telephone businesses).

Line 3c      Enter industrial taxes due from calculation made (Line 3a x 3b). 

                             City of Kansas City, Missouri - Revenue Division
  RD-UTIL
                             UTILITY LICENSE RETURNS
  2020
                             INSTRUCTIONS

                             Phone: (816) 513-1120
                             E-file:             kcmo.gov/quicktax

E. All Businesses:

Line 4     Enter tax due (Add: Lines 1c, plus 2c, plus 3c).
Line 5     Enter any approved credits from overpayments (e.g., amended returns, duplicate payments, etc.).
Line 6     Enter total regular utility tax due (Line 4 minus Line 5).
Lines 7, 8 & 9...Penalty and Interest Provisions.

• Return Due Date:

  a) For Electric, Gas, Steam & Heating, and Water businesses, based upon the business during the preceding period of three
   calendar months ending, respectively, on December 31, March 31, June 30, and September 30, Form RD-UTIL is due on or before
   January 31, April 30, July 31, and October 31.
  (Example: For the quarter ending December 31, Form RD-UTIL is due by January 31).

  b) For all Telephone businesses, (both landline and wireless), based upon the gross receipts collected during the preceding period
  of three calendar months ending, respectively, on December 31, March 31, June 30, and September 30, Form RD-UTIL is due on or
  before January 31, April 30, July 31, and October 31.
  (Example: For the quarter ending December 31, Form RD-UTIL is due by January 31).

• Penalty for "Failure To File Timely" return: Will be charged at a rate of 5% per month on the outstanding tax balance due. Penalty
  shall apply beginning the first day after the due date, and each month thereafter until tax is paid in full (not to exceed 25%).

• Penalty for "Failure To Pay Amount Due" with return: Will be charged an additional 5%.

• Interest: Will be charged at the statutory rate based on RSMo 32.065.

Line 10     Enter total amount due (sum of Lines 6, 7, 8 and 9).
Line 11     Enter amount paid with return (make check payable to "KCMO City Treasurer"). (DO NOT SEND CASH).
Line 12     Check this box if filing an amended return and provide a brief reason for the amendment.
Line 13     Enter date business closed or no longer conducting business in Kansas City, Missouri, if applicable.