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Legislation #: 070184 Introduction Date: 2/8/2007
Type: Ordinance Effective Date: none
Sponsor: None
Title: Amending Chapter 68, Article VI, Code of Ordinances, by enacting a new Section 68-402 concerning earning tax deadlines falling on a Saturday, Sunday or legal holiday.

Legislation History
DateMinutesDescription
2/8/2007 Filed by the Clerk's office
2/8/2007 Referred to Finance and Audit Committee
2/14/2007 Advance and Do Pass, Debate
2/15/2007 Passed

View Attachments
FileTypeSizeDescription
070184.pdf Authenticated 54K Authenticated
Fact Sheet - E-Tax Deadlines.rtf Advertise Notice 51K Fact Sheet

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ORDINANCE NO. 070184

 

Amending Chapter 68, Article VI, Code of Ordinances, by enacting a new Section 68-402 concerning earning tax deadlines falling on a Saturday, Sunday or legal holiday.

 

WHEREAS, the City Council recognizes the need for a provision to specify when an earnings tax return, payment, or other act required by the earnings tax ordinances is considered timely should the due date fall on a Saturday, Sunday or legal holiday.

 

BE IT ORDAINED BY THE COUNCIL OF KANSAS CITY:

 

Section 1. That Chapter 68, Article VI, Code of Ordinances of the city of Kansas City, Missouri, is hereby amended by enacting a new Section 68-402, Deadlines falling on Saturday, Sunday or legal holiday, to read as follows:

Section 68-402. Deadlines falling on Saturday, Sunday, or legal holiday

 

When the last day for performing any act under this Article, including the filing of a return, request for extension of time to file a return, or making a tax payment, falls on Saturday, Sunday or a legal holiday, the performance of such act shall be considered timely if it is performed on the next succeeding day which is not a Saturday, Sunday or a legal holiday. For purposes of this section the last day for the performance of any act shall be determined by including any authorized extension of time; the term legal holiday means a city holiday, a legal holiday on which the United States Postal Service does not deliver mail, or a legal holiday recognized by the Internal Revenue Service for the purpose of determining the due date for Missouri taxpayers filing federal income tax returns.

 

___________________________________

 

Approved as to form and legality

 

 

__________________________

Stephen Walsh

Assistant City Attorney