Form RD-109 is a tax return used by a resident individual taxpayer or a nonresident working in Kansas City, Missouri to file and pay the earnings tax of one percent. Form RD-109 should not be filed if the earnings tax due is fully withheld by the taxpayer’s employer. Form RD-109 is also used by a resident to request a refund if over withheld.

Form RD-109NR is a schedule used by a nonresident of Kansas City, Mo. to request a refund of tax withheld based on the fact that the employee had whole days worked out of the City. The number of days worked out of the City must be verified by the employer. Form RD-109NR is also used by a part-year resident of Kansas City, Mo. to determine earnings attributable to their period of residency.

Form RD-108/108B is a tax return used by a sole proprietor, corporation, partnership, K-1 recipient or other fiduciary to file and pay the earnings tax of one percent due on net profits. Forms RD-108 and RD-108B are required to be filed even if there is a loss.

All withholding returns must be filed electronically. Failure to file electronically may result in filing penalties. Included in this requirement are the Employer’s Quarterly Return of Earnings Withheld (Form RD-110), the Employer’s Annual Reconciliation of Earnings Tax Withheld (Form RD-113), and submission of W2 records.

Form RD-110 is a quarterly tax return used by employers. The gross compensation paid to employees who work or perform services in Kansas City, Missouri should be reported. Payments can be made with Form RD-110 for amounts due but not previously paid through weekly or monthly remittances.

Form RD-110 can also be used by employers that are voluntarily withholding on behalf of residents. Form RD-110 is required even if there was no withholding during the quarter.

See a list of FAQs for more information on how to file Form RD-110 electronically through the bulk filing program.

Form RD-113 is a reconciliation of annual withholdings to payments remitted. W-2 information is also required to be submitted with Form RD-113. W-2 information should only be provided for employees who had earnings tax withheld from their compensation.

See a list of FAQs for more information on how to file Form RD-113 electronically through the bulk filing program.

Form RD-130QM is a payment coupon used to remit earnings taxes withheld on a quarter-monthly basis. The same frequency should be used as determined for state income tax withholding purposes.

Form RD-130M is a payment coupon used to remit earnings taxes withheld on a monthly basis. The same frequency should be used as determined for state income tax withholding purposes.

Please note:  Annual business license renewal applications (Form RD-105 or Form RD-103) must be filed electronically.  Failure to file electronically may result in filing penalties.

Form RD-103 is an annual license application used by certain industries that pay a flat rate as determined by North American Industry Classification System (NAICS) code. See the Business Activity Listing for a list of NAICS codes that qualify for a flat rate. If your NAICS code is not listed, use Form RD-105.  Fee tables for RD-103

Form RD-100 is required of all new businesses with activities within the City limits. Form RD-100 is also used to update the City on changes to your business.

All Utility Tax returns must be filed electronically. Failure to file electronically may result in filing penalties. Included in this requirement are the Utilities License Tax Quarterly License (Form RD-UTIL) and the Utilities License Monthly/ Quarterly Emergency Tax (Form RD-EMER). 

Form RD-UTIL is a quarterly return used to report and remit the utility license tax of 6% on the gross receipts of Electric, Gas and Telephone (Landline or Wireless) companies or 2.4% on the gross receipts of Steam and Heating companies.

Form RD-EMER is a monthly/quarterly return used to report and remit the emergency tax of 4% on the gross receipts of Electric, Gas and Telephone (Landline or Wireless) companies or 1.6% on the gross receipts of Steam and Heating companies. Electric, Gas, Steam and Heating companies should file Form RD-EMER on a monthly basis. Telephone companies – both Landline and Wireless – should file Form RD-EMER on a quarterly basis.

Convention and Tourism Tax returns must be filed electronically. Failure to file electronically may result in filing penalties. This includes the Hotel/Motel/Tourist Court return (Form RD-106) and the Food Establishment return (Form RD-107). 

Form RD-106 is a tax return used by a hotel or motel to file and pay the convention and tourism tax of 7.5% on the amount of sales or charges for all sleeping rooms paid by guests. Sales or charges for sleeping rooms to guests who contract in advance and remain a guest of the hotel or motel for a period of more than 31 consecutive days are not subject to the convention and tourism tax. 

Form RD-136 is a payment coupon used by a hotel or motel to remit convention and tourism taxes charged to guests. The same frequency used for remitting state sales tax should be used for remitting the convention and tourism tax.

Form RD-107 is a tax return used by a food establishment to file and pay the convention and tourism tax of 2% on the gross receipts derived from the retail sales of prepared food items (including alcoholic beverages).

Form RD-206 is a return used by a hotel or motel to file and pay the per day arena fee on occupied rooms.

Form RD-204 is a return used by a rental car business to file and pay the per day arena fee on each passenger vehicle.

All Utility Tax returns must be filed electronically. Failure to file electronically may result in filing penalties. Included in this requirement is the Cable Television Franchise Fee (Form RD-CABL). 

Form RD-CABL is a quarterly return used by an operator of cable television service to report and remit the franchise fee of 4.5% of gross receipts.

Forms to be filed with the Division other than tax returns including releases, authorizations, requests for tax clearance and penalty waiver, Power of Attorney, business registration and tax declaration for candidates for municipal office.