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