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Legislation #: 100767 Introduction Date: 9/9/2010
Type: Ordinance Effective Date: 10/31/2010
Sponsor: COUNCILMEMBERS FORD, GOTTSTEIN AND MARCASON
Title: Amending Chapter 40, Code of Ordinances, entitled Licenses and Miscellaneous Business Regulations.

Legislation History
DateMinutesDescription
9/8/2010 Filed by the Clerk's office
9/9/2010 Referred to Finance and Audit Committee
9/22/2010 Hold On Agenda (10/6/2010)
10/13/2010 Do Pass as a Committee Substitute
10/14/2010 Assigned Third Read Calendar as Substituted
10/21/2010 Passed as Substituted

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COMMITTEE SUBSTITUTE FOR ORDINANCE NO. 100767

 

Amending Chapter 40, Code of Ordinances, entitled Licenses and Miscellaneous Business Regulations.

 

WHEREAS, Chapter 40 of the Code of Ordinances contains license tax categories for various occupations; and

 

WHEREAS, Chapter 40 needs to be amended to add an additional category to promote the fair and efficient administration of the business license tax and to amend and clarify the provision on exemptions; and

WHEREAS, Section 92.045 of the Missouri Revised Statutes was amended on June 19, 1992, authorizing any constitutional charter city in this state which then had or thereafter acquired a population in excess of three hundred fifty thousand inhabitants according to the last federal decennial census, to license, tax and regulate merchants, manufacturers and all businesses, avocations, pursuits and callings not exempt from the payment of licenses by law, without requiring that such businesses be specially named as taxable in the city charter; and

WHEREAS, at all times since June 19, 1992, the City of Kansas City, Missouri has had a population in excess of three hundred fifty thousand inhabitants according to the last federal decennial census, and has had, and does now have, the authority under Section 92.045 of the Missouri Revised Statutes to impose a business license tax by ordinance upon any business not exempt from the payment of licenses by law; and

WHEREAS, the City Charter, Article VIII, ยง812, authorizes the City to license, tax and regulate all businesses, occupations, professions, vocations, activities or things not exempt by the statutes of Missouri; and

WHEREAS, it is not the intent of this ordinance to impose any new tax, to increase the current levy of any existing tax , or to broaden the base of any existing tax in Chapter 40 of the Code of Ordinances; NOW, THEREFORE,

BE IT ORDAINED BY THE COUNCIL OF KANSAS CITY:

Section 1: That Chapter 40, Article I is hereby amended by repealing Section 40-32, titled Exemptions, and enacting in its place a new Section 40-32 of the same title, to read as follows:

Sec. 40-32.  Exemptions.

 

To the extent set forth below, the following are exempt from the requirements of the business license tax:

 

(1)    The United States and its agencies, the State of Missouri and its agencies;

 

(2)    Any state, county or municipal government and its agencies or departments;

 

(3)    Persons against whom the city is prohibited from imposing a business license tax under the Constitution or Laws of the United States, or Constitution or Laws of the State of Missouri;

 

(4)    Organizations that qualify for exemption from the federal income tax under Section 501 of the Internal Revenue Code, except to the extent that the organization has gross receipts from a business activity unrelated to the principal not-for-profit activity of the organization; and

 

(5)    Any occupation, business, trade or profession not named in Article I, Section 1(57) of the former City Charter of 1925, as amended.

Section 2. That Chapter 40, Article II, is hereby amended by enacting a new Section 40-167, titled Wholesale Grocery Cooperatives, to read as follows:

Sec. 40-167. Wholesale Grocery Cooperatives

(a) Every business operating in a cooperative manner, pursuant to section 1381(a) of the Internal Revenue Code of 1986, delivering groceries to member stores shall pay an annual business license tax of $650.00 per member store located within the City to which such business delivered groceries during the license period.

(b) Notwithstanding the applicability of any other category in this Chapter, this section shall be the sole method of and single charge for business license taxation under this Chapter for any business described herein, which shall include any subsidiaries of such a business.

Section 3. Effective Date. The amendments under this ordinance shall apply to license periods beginning after December 31, 2010.

_____________________________________________

 

Approved as to form and legality:

 

 

___________________________________

Stephen Walsh

Assistant City Attorney