The Revenue Division administers several taxes and licenses, including Earnings Tax (for individuals and businesses); Business License; Arena Fee (for hotels/motels and rental car businesses); Convention and Tourism Tax (food service and hotels/motels); Special Assessments; Utility Taxes and Cable Franchise Fees. Taxpayers should file returns in accordance with the schedule for each tax type.
The City issues special assessments for specific types of work performed on behalf of a property owner. The Revenue Division is responsible for all activities related to the billing, collection, and accounting for special assessments, and related assessment fees. Major activities include:
- Annual property tax levy rate certification
- Annual property tax revenue projections
- Special assessment billing and collection
- Management of consolidated county property tax billing and collection agreements
- Taxpayer account maintenance
- Enforcement of property taxes and special assessment lien rights
- Outside collection of property taxes and special assessments
Every person owning or holding real property or tangible personal property on January 1 of any calendar year shall be liable for taxes, with exemptions for certain properties, such as those for charitable, educational and religious purposes. Property tax rates include levies.
For residents of Kansas City, real and personal property taxes, other than for railroads and utilities, are included on the county property tax bill. No separate billing for these taxes comes from the City.
Sales and Use Taxes
The City does not administer the local component of the sales tax. Retailers remit sales taxes to the State of Missouri and the receipts are then distributed to the City.
In addition, Community Improvement Districts (CID), Port Improvement Districts (PID) and Transportation Development Districts (TDD) are special taxing districts distinct from the City which exist within Kansas City, Mo. CID, PID and TDD sales taxes are collected by the State of Missouri and distributed directly to the special districts. For a complete listing of these districts and the corresponding sales tax rate go to dor.mo.gov.
Tax Payment Methods
- Payments can be submitted by electronic check (EFT) via the Revenue Division’s online Quick Tax system.
- You can also pay by check if submitting a paper return.
- You may pay online with a credit or debit card through Quick Tax (a third-party convenience fee will apply). Debit cards will be processed as credit cards. Accepted credit cards include American Express, Discover, Master Card, and Visa.
- Cash, credit or debit cards, and checks are accepted in our offices (Treasury Division—City Hall, first floor). Please visit the Revenue Division prior to making cash payments.
- Tax examination and appeal process
- Bankruptcy and garnishment: Contact the City’s Law Department at 816-513-3158 for bankruptcy questions and 816-513-3162 for garnishment questions.
- Received a bill or letter: Contact the representative listed on the bill or letter. If the letter does not provide a name, contact Taxpayer Services at 816-513-1120.
- Special Assessments: For questions, contact Taxpayer Services at 816-513-1120.
In most cases, tax refunds are issued when taxpayers overpay the amount of taxes due. If you believe you have overpaid your taxes, you may file for a refund through Quick Tax or by mail. Be sure to include all income information and any supporting documentation. To check the status of a refund, use Quick Tax, email email@example.com, or call 816-513-1120.