Kansas City |
Code of Ordinances |
Chapter 68. TAXATION |
Article VIII. INCENTIVE PAYMENT FOR HIRING HANDICAPPED PERSONS |
§ 68-511. 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:
Employer means an individual, association, corporation or partnership within the city that employs one or more persons on a salary, wage, commission or other compensation basis, except for governmental agencies, authorities, boards, departments, or any other governmental entity or sheltered workshop.
Qualified handicapped person means a person who has been certified by the Federal Targeted Jobs Tax Credit Program as administered by the state division of employment security with verification from either the state division of vocational rehabilitation, the bureau for the blind or the Veterans Administration.
(Code of Gen. Ords. 1967, § 32.200; Ord. No. 58229, 8-29-85)
Cross reference
Definitions and rules of construction generally, § 1-10.