RESOLUTION NO. 140540

Adopting a taxpayer bill of rights to provide the City’s taxpayers a better understanding of their tax obligations and rights.

WHEREAS, over the years, the City has implemented a wide array of taxes including Earnings Tax, Property Tax, Sales Tax, Utility Tax, Business License, Arena Fee, Convention and Tourism Tax; and

WHEREAS, in 1964 and 1979, the City adopted Regulations to clarify the intent of the Ordinances in regards to the Earnings Tax; and

WHEREAS, in 2012, the City adopted Regulations to clarify the intent of the Ordinances in regards to the Convention and Tourism Tax; and

WHEREAS, in May 2014, the City completed the implementation of new software for administering taxes; and

WHEREAS, the City is following best practices for tax administration in assisting taxpayers in understanding their rights with the City as taxpayers; NOW, THEREFORE,

BE IT RESOLVED BY THE COUNCIL OF KANSAS CITY:

That the City Council hereby adopts a City of Kansas City Taxpayer Bill of Rights which includes:

1.                  The Right to Be Informed

2.                  The Right to Quality Service

3.                  The Right to Pay No More than the Correct Amount Due

4.                  The Right to Appeal the City's Decision Pursuant to Law

5.                  The Right to Finality

6.                  The Right to Confidentiality as Required by Law or Ordinance

7.                  The Right to Retain Representation

8.                  The Right to a Fair and Just Tax System

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