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.

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Approved as to form and legality

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Stephen Walsh

Assistant City Attorney