ORDINANCE NO. 061056
Establishing a period of revenue
tax amnesty; defining provisions for eligibility; authorizing the waiver of
penalties and interest on revenue taxes during the amnesty period; and
authorizing the Director of Finance to administer the program.
WHEREAS, the City of Kansas City, Missouri Finance Department is charged with the collection of revenue taxes
from individuals and businesses; and
City of Kansas City, Missouri Finance Department, as a course of normal
business, pursues delinquents and non-filers of certain tax types and performs
desk audits; and
WHEREAS, the City of
Kansas City, Missouri Finance Department has set a strategic objective to
create a tax compliance function to perform external audits to ensure the city
is collecting the revenue it is due; and
WHEREAS the City of
Kansas City, Missouri is desirous of improving its tax collection processes;
WHEREAS the City has
considered offering a period of amnesty to allow taxpayers that have not
previously filed returns to remit funds owed to the City or taxpayers currently
delinquent in their payments to remit funds owed to the City, NOW, THEREFORE,
BE IT ORDAINED BY THE
COUNCIL OF KANSAS CITY:
Section 1. That the
City of Kansas City, Missouri establishes the period of March 1, 2007 to April 16, 2007, as a period of revenue tax amnesty. Specifically, tax returns must
be filed and taxes paid in full in person during business hours at City Hall or
tax returns must be postmarked to City Hall with payment in full included on or
before April 16, 2007, to be eligible.
Section 2. That all
taxpayers with amounts owed to the City of Kansas City for periods ending on or
before December 31, 2005, will be eligible. Exceptions to eligibility include
any taxpayer who is a plaintiff in a lawsuit involving a tax liability with the
City, unless the taxpayer withdraws from the litigation and dismisses any claim
with prejudice prior to the granting of amnesty. Also excepted is any taxpayer
against whom a judgment has been entered before March 1, 2007, whether or not that judgment is final, although that taxpayer would be eligible for amnesty only
on other taxes or other years not covered by the judgment. Penalties, interest
and court costs that were paid prior to March 1, 2007, including those paid under protest, shall not be refunded under the amnesty program.
Section 3. That
the taxes eligible for amnesty would include earnings and profits tax (Chapter
68, Article VI, Sec 68-381 et seq.); withholdings of earnings tax (Chapter 68,
Article VI, Section 68-386.); the convention and tourism tax (Chapter 68,
Article IX, Section 68-551 et seq.); all business license fees in Chapter 40 of
the City Code, including license fees on hotels, motels or tourist courts
(Chapter 40, Section 40-111), rental car license fees (Chapter 40, Section
40-166) and utility taxes (Chapter 40, Article VI, Section 40-344 et seq.), but
excluding vehicle license fees (Chapter 40, Article V). No taxes, fees or
assessments other than the types described above are eligible for amnesty.
Section 4. That the
City of Kansas City will waive any interest, penalties, and court costs
associated with any eligible tax upon satisfactory conclusion of the program
requirements by an eligible taxpayer. The City shall not abate any amount of
the tax itself.
Section 5. That the
City of Kansas City will waive civil or criminal charges associated with any
self-reported tax liability that is paid during the amnesty program.
Section 6. That the
City of Kansas City has the right to revoke any amnesty granted as a result of
a taxpayers submission of a fraudulent return, failure to supply complete and
accurate information with submitted return, or failure to pay the tax in full
prior to the end of the amnesty period.
Section 7. That
the City of Kansas City has the right to revoke any amnesty granted erroneously
to an ineligible taxpayer or for an ineligible tax.
Section 8. That
if amnesty is revoked, all penalties, interests, and court costs will be
reinstated and any civil or criminal actions will not be barred.
Section 9. That
the Director of Finance shall have the discretion to administer the amnesty
program within the parameters established by this ordinance.
That the Director of Finance is authorized to establish a division-wide
employee incentive program for Revenue Division personnel, with the approval of
the human resources director, pursuant to Section 2-1086(n) of the City Code.
I hereby certify
that there is a balance, otherwise unencumbered, to the credit of the
appropriation to which the foregoing expenditure is to be charged, and a cash balance,
otherwise unencumbered, in the treasury, to the credit of the fund from which
payment is to be made, each sufficient to meet the obligation hereby incurred.
as to form and legality:
Assistant City Attorney