Restaurants must be registered and licensed to do business in Kansas City, Missouri. The first step is to submit a Registration Application (Form RD-100).
Form RD-100 can be submitted electronically on Quick Tax or in person to the Business License Office at City Hall, 1st floor, 414 E. 12th St., Kansas City, Missouri 64106. A Zoning Clearance is required.
Other clearances and permits may be requested. Restaurants are required to send the Health Department a Food Establishment Permit Application. The application must be completed and submitted at least 30 days prior to a restaurant’s planned opening or transfer of ownership. Once the permit application has been filed, the Health Department will conduct a pre-opening inspection. The City charges fees for processing applications and issuing food establishment permits.
The Health Department will create an inspection schedule for established restaurants, with intervals that average six months. More frequent inspections may be made at the department’s discretion.
Restaurants must have a license to serve alcoholic beverages. Forms for acquiring a license are available from the Neighborhoods & Housing Services Department, Regulated Industries Division.
Once the application is processed, the appropriate tax accounts will be created and you will receive a notice listing your account numbers to reference on returns you file and when communicating with the Revenue Division.
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Employers are required to deduct the earnings tax on wages and salaries paid to residents of Kansas City, Missouri and non-residents performing services within Kansas City, Missouri city limits.
In general, taxable earnings are gross compensation less contributions to cafeteria plans and qualified deferred compensation plans, similar to the amount used to calculate Box 1 of Form W-2 for federal income tax purposes. The withholding tax is to be remitted to the City at the same frequency used for state income tax withholding purposes. Remittances can be made electronically on Quick Tax or by using Form RD-130M or Form RD-130QM.
When an employee receives tips, the employer might not have the chance to withhold federal, state, or local taxes on the tip income. In some situations, the regular pay of an employee is not sufficient for the employer to withhold all local taxes due on the regular pay and tip income. The amount of regular pay and tip income is still taxable. Employees are responsible for filing Form RD-109 annually to report the difference between the total amount of wages and tips received and the amount of tax withheld through payroll withholding.
In addition to regular remittances, Form RD-110 is a return that is filed quarterly to report the taxable earnings paid for the quarter. The return is required even if there was no withholding during the quarter. Payments can be made with Form RD-110 for amounts not previously paid through prior remittances. Beginning January 1, 2021, Form RD-110 must be filed electronically. Employers can use Quick Tax or the Bulk Filing Program through a third party payroll provider. Failure to file electronically may result in filing penalties.
After the end of each year, employers are also required to file Form RD-113. The return is due by January 31 and is a reconciliation of annual withholdings to payments remitted. W-2 information is also required to be submitted at the same time. W-2 information should only be provided for employees who had earnings tax withheld from their compensation. Beginning January 1, 2021, Form RD-113 must be filed electronically. This includes W-2 records. Employers can use Quick Tax or the Bulk Filing Program through a third party payroll provider.
Tips
- Employers that fail to submit Form RD-113 or W-2 records are subject to a penalty. The penalties mirror those charged by the Internal Revenue Service.
Resources
Code of Ordinances,
Chapter 68, Article VI
Earnings and Profits Tax Regulations
Earnings Tax Magnetic Media and Electronic Filing Specifications2024 Due Dates for Restaurants
January
15 Martin Luther King Jr. Day - City Offices closed
31 Employer' Quarterly Return of Earnings Withheld (Form RD-110) -
4th Quarter, previous year.
Employer's Annual Reconciliation of Earnings Withheld
(Form RD-113)/ previous year W-2 Information
Convention & Tourism Tax (Form RD-107) - December/ 4th
Quarter, previous year, monthly/ quarterly filers
February
19 Presidents Day - City Offices closed
29 Business License (Form RD-105)
Convention & Tourism Tax (Forms RD-106, RD-107) - January, monthly filers
April
1 Convention & Tourism Tax (Form RD-107) - February, monthly filers
15 Profits Earnings Tax (Form RD-108/ 108B) and Extension
(Form RD-111), calendar filers
30 Employer's Quarterly Return of Earnings Withheld (Form RD-110) -0
1st Quarter
Convention & Tourism Tax (Forms RD-106, RD-107) - March, monthly/quarterly filers
May
27 Memorial Day - City Offices closed
31 Convention & Tourism Tax (Forms RD-106, RD-107) - April, monthly filers
June
19 Juneteenth (observed) - City Offices closed
July
1 Convention & Tourism Tax (Forms RD-106, RD-107) - May/ 2nd Quarter, monthly/ quarterly filers
4 Independence Day - City Offices closed
31 Employer's Quarterly Return of Earnings Withheld (Form RD-110) -
2nd Quarter)
Convention & Tourism Tax (Forms RD-106, RD-107) - June, monthly filers
September
2 Labor Day - City Offices closed
3 Convention & Tourism Tax (Forms RD-106, RD-107) - July, monthly filers
30 Convention & Tourism Tax (Forms RD-106, RD-107) - August, monthly filers
October
31 Employer's Quarterly Return of Earnings Withheld (Form RD-110) -
3rd Quarter
Convention & Tourism Tax (Forms RD-106, RD-107) - September/ 3rd Quarter, monthly/ quarterly filers
November
11 Veterans Day - City Offices closed
28 Thanksgiving Day - City Offices closed
29 Thanksgiving Holiday - City Offices closed
December
2 Convention & Tourism Tax (Forms RD-106, RD-107) - October, monthly filers
25 Christmas Day - City Offices closed
31 Convention & Tourism Tax (Forms RD-106, RD-107) - November, monthly filers
