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Legislation #: 050193 Introduction Date: 2/24/2005
Type: Ordinance Effective Date: none
Sponsor: COUNCILMEMBERS EDDY, BROOKS, COOPER, FAIRFIELD, GLOVER, HERMANN, MCFADDEN-WEAVER, SCHUMACHER, RILEY, ROWLAND AND SKAGGS
Title: Amending Chapter 40, Article II, Code of Ordinances, by repealing Section 40-166, Rental car license fee, and enacting in its place a new section to provide for quarterly reporting and payment of the $4.00 daily license fee per vehicle, with a special transitional provision for payments in the year 2005.

Legislation History
DateMinutesDescription
2/18/2005 Filed by the Clerk's office
2/17/2005 Passed

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ORDINANCE NO. 050193

 

Amending Chapter 40, Article II, Code of Ordinances, by repealing Section 40-166, Rental car license fee, and enacting in its place a new section to provide for quarterly reporting and payment of the $4.00 daily license fee per vehicle, with a special transitional provision for payments in the year 2005.

 

BE IT ORDAINED BY THE COUNCIL OF KANSAS CITY:

 

Section 1. That Chapter 40, Article II, Code of Ordinances of the City of Kansas City, Missouri, entitled Licenses and Miscellaneous Business Regulations, is hereby amended by repealing Section 40-166, Rental car license fee, and enacting in its place a new section of like number and subject matter, to read as follows:

 

Section 40-166. Rental car license fee

 

(a) Amount of fee. Every individual person or business entity as described in Section 40-61, engaged in the business of renting, leasing or letting passenger vehicles for compensation shall pay to the city a license fee as follows:

 

$4.00 per day for each and every passenger vehicle rented, leased or let to a person or entity for 90 consecutive days or less, plus a license fee per year upon the annual gross receipts of rental car agencies in accordance with the following schedule of rates:

 

Annual Gross Receipts Fee Plus Per $1000

Excess Over

$1.00--$28,000.00 $ 25.00

$28,001.00--$55,000.00 25.00 $0.90 $ 28,000.00

$55,001.00--$110,000.00 50.00 0.89 55,000.00

$110,001.00--$220,000.00 99.00 0.88 110,000.00

$220,001.00--$440,000.00 196.00 0.87 220,000.00

$440,001.00--$880,000.00 388.00 0.86 440,000.00

$880,001.00--$1,760,000.00 767.00 0.85 880,000.00

$1,760,001.00$3,520,000.00 1,515.00 0.84 1,760,000.00

$3,520,001.00--$7,040,000.00 2,994.00 0.83 3,520,000.00

$7,040,001.00--$14,080.000.00 5,916.00 0.82 7,040,000.00

$14,080,001.00--$28,160,000.00 11,689.00 0.81 14,080,000.00

$28,160,001.00--$56,320,000.00 23,094.00 0.80 28,160,000.00

$56,320,001.00--$112,640,000.00 45,622.00 0.79 56,320,000.00

$112,640,001.00--$225,280,000.00 90,115.00 0.78 112,640,000.00

$225,280,001.00--$450,560,000.00 177,975.00 0.77 225,280.000.00

$450,560,001.00--$901,120,000.00 351,441.00 0.76 450,560.000.00

$901,120,001.00 and over 693,867.00 0.75 901,120,000.00 (b) Definitions. For purposes of this section, the following terms are defined as follows:

 

(1) Rental car agency means an individual person or business entity as described in Section 40-61 that provides the service of renting, leasing or letting passenger vehicles for compensation, whether the provision of such service is the primary, secondary, or incidental business of such person or entity.

 

(2) Passenger vehicle means a motor vehicle designed primarily for the carriage of passengers, including, but not limited to, vehicles commonly classified as sedans, coupes, convertibles, station wagons, sport utility vehicles, passenger vans, Suburban-type vehicles or pick-up trucks, but does not include a vehicle licensed as a taxicab or a livery vehicle under Chapter 76 of the Code of Ordinances.

 

(3) Annual gross receipts as used in this section means annual gross receipts as defined in Section 40-62 exclusive of the $4 per day per vehicle fee.

(c) Issuance of license. The license under this section shall be issued as of January 1 of the current year and shall expire on December 31 of such year.

 

(d) Gross receipts fee Application, preliminary fee, year end adjustment

The gross receipts portion of the license fee shall be paid and determined as follows:

 

(1) Preliminary license fee and application. The preliminary license fee and application shall be due and payable January 1 of the current year. The preliminary license fee shall be calculated based on anticipated gross receipts for the current year at the rate prescribed in part (a) of this section based on annual gross receipts from the preceding calendar year. The application shall be made in such form as required by the commissioner of revenue, giving such information as may be necessary to determine the amount of the preliminary license fee. A license shall be issued upon payment of the preliminary license fee.

 

(2) Year end adjustment. At the end of the license period and before March 1 of the year succeeding the license period or within sixty days after ceasing to engage in the business so licensed, whichever occurs first, the licensee shall make adjustments to the preliminary license fee application, based on the actual gross receipts for the license year just ended. Such year end adjustment shall be made in such form or on such return as required by the commissioner of revenue. Any underpayment as determined by the adjustment shall be remitted by the licensee with the adjusted return. Any overpayment by the licensee shall be credited to the preliminary license fee for the succeeding year, or, in the event the licensee has ceased to engage in the business so licensed, paid or refunded to the licensee.

(e) $4 daily license feequarterly returns and payments (2006 and subsequent years)

 

The $4 per day per rental vehicle portion of the license fee shall be paid and determined as follows for the year 2006 and all subsequent years of this fee:

 

The license fee shall be paid to the commissioner of revenue quarterly, due and payable on the following dates, for the preceding quarterly periods as listed, based on the actual number of rentals of passenger vehicles per rental day for the quarter calculated at the rate of $4 per day for each and every passenger vehicle rented. The licensee shall make true reports to the commissioner of revenue, on forms prescribed by the commissioner, giving such information as may be necessary to determine the amount of the license fee.

 

Date license fee/report due License period

April 20 1st quarter--January 1 through March 31

July 20 2nd quarterApril 1 through June 30

October 20 3rd quarterJuly 1 through September 30

January 20 4th quarterOctober 1 through December 31

 

(f)                 $4 daily license feetransition rule for payments for the year 2005

 

The $4 per day per rental vehicle portion of the license fee shall be paid and determined under either of the following two methods for the year 2005. A rental car agency that has paid under the annual payment method, including one that has paid pursuant to prior Section 40-166 enacted October 21, 2004, shall not be allowed to change to the quarterly payment method.

 

(1) Annual Payment Method. The preliminary license application and fee for rentals of passenger vehicles shall be due and payable January 1, 2005, based on the annual total number of rentals of passenger vehicles per rental day for the entire calendar year 2004, calculated at the rate of $4 per day for each and every passenger vehicle rented. At the end of the annual license period, and before March 1, 2006, or within 60 days after ceasing to engage in the business so licensed, whichever occurs first, the licensee shall make adjustments to the preliminary license fee application, based on the actual total number of rentals of passenger vehicles per rental day for the entire calendar year 2005. Such year end adjustments shall be made in such form or on such returns as required by the commissioner of revenue. Any underpayments as determined by the adjustments shall be remitted by the licensee with the adjusted return. Any overpayment by the licensee shall be credited to the license fee for the first quarter of 2006, or, in the event the licensee has ceased to engage in the business so licensed, paid or refunded to the licensee.

 

(2) Quarterly Payment Method. The 2005 license fee shall be determined the same as under the annual payment method, except that the preliminary license application shall be due before March 1, 2005. The licensee shall pay the 2005 annual license fee, as determined in the preliminary license application, in four equal installments on or before the following dates:

 

Installment Payment Date Due

1st installment payment February 28, 2005

2nd installment payment May 31, 2005

3rd installment payment August 31, 2005

4th installment payment November 30, 2005

 

The same year end adjustment shall be made as under the annual method, before March 1, 2006, in such form or on such return as required by the commissioner of revenue, and shall be based on the actual total number of rentals of passenger vehicles per rental day for the entire year 2005. Any underpayment as determined by the adjustment shall be remitted by the licensee with the adjusted return. Any overpayment by the licensee shall be credited to the license fee for the first quarter of 2006, or, in the event the licensee has ceased to engage in the business so licensed, paid or refunded to the licensee.

 

(g) Examination of books and records. The commissioner of revenue and his authorized representative shall have the right at all reasonable times during business hours to make such examination and inspection of the books and records of the licensee as may be necessary to determine the correctness of such reports.

(h) Penalties for nonpayment. Penalties for non-payment or late payment of any license fee due under this section shall be determined pursuant to Sections 40-12 and 40-13.

 

___________________________________________________

 

Approved as to form and legality

 

__________________________

Stephen Walsh

Assistant City Attorney