§ 68-381. Definitions.

The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

Business means any enterprise, activity, profession, trade or undertaking of any nature, that generates gross receipts.

City means the City of Kansas City, Missouri, as defined by City Charter.

Commissioner of revenue means the delegate of the director of finance charged with the administration of the revenue division, a division of the finance department.

Corporation means a legal entity recognized as a corporation and organized under the laws of any state or territory of the United States or any foreign country.

Day worked in the city means any day or the portion thereof in which the taxpayer renders or performs services in the city.

Days worked. Days worked will be 260 days unless otherwise defined in the regulations adopted pursuant to this article.

Director means the director of finance of the city, or the director's delegate, the commissioner of revenue.

Earnings means compensation paid for personal services, whether denominated as wages, salary, commission, bonus or otherwise, whether paid or payable, in cash or in property.

Employee means any individual who works for earnings in the service of an employer. Any person for whom an employer is required to withhold for either federal income tax or social security tax or on whose account payments are made under the state Unemployment Compensation Act shall be deemed to be an employee.

Employer. Any person required to withhold for either federal income tax or social security tax or make payments under the state Unemployment Compensation Act shall be deemed to be an employer, whether or not such employer is engaged in business.

Employer within the city means any employer who maintains an office, branch or other place of business within the city.

Fiscal year means an accounting period of 12 months ending on any day other than December 31.

Last known address means:

(1)

The address given in the taxpayer's last city tax return filed, unless after the filing of such return the taxpayer shall have notified the commissioner of revenue of a change of address; or,

(2)

A mailing address for the taxpayer provided by the United States Postal Service to the commissioner, including information from the United States Postal Service National Change of Address database; whichever address shall have been provided later to the commissioner of revenue.

Net profits. Net profits shall be determined by deducting the necessary expenses of operation from the gross profits or earnings.

Partnership means any entity recognized as a partnership and organized under the laws of any state or territory of the United States or any foreign country.

Pass-through entity means any entity for which the state allows taxable income to pass through to the owners including but not limited to partnerships, certain limited liability companies, or other entities recognized as pass-through entities by the state except that the term pass-through entity does not include any corporation.

Person means every natural person, business or other entity. Whenever the term "person" is used in any clause prescribing and imposing a penalty, the term as applied to businesses or other entities shall mean the partners, members, owners or officers thereof.

Resident means any individual, business or other entity residing or domiciled within the city.

Taxable year means the calendar year or the fiscal year used as the basis on which net earned profit is to be computed. The taxpayer shall use the same fiscal year for the purposes of the taxes imposed by this article as the taxpayer uses for state and federal income tax purposes.

Taxpayer means any person subject to tax, or required to withhold tax, under this article.

(Code of Gen. Ords. 1967, § 32.140; Ord. No. 931138, 10-14-93; Ord. No. 931336, 12-9-93; Ord. No. 991585, § 1, 12-16-99; Ord. No. 130044, § 12, 1-31-13; Ord. No. 170402 , § 1, 7-27-17)

Cross reference

Definitions and rules of construction generally, § 1-10.