Same—Emergency license tax.

Kansas City Code § 40-345

in effect

Sec. 40-345. - Same—Emergency license tax. (a) Imposition; amount. Every electric light or power company, and every corporation, company, association, joint stock company or association, partnership and person, and their lessees, trustees or receivers appointed by any court whatsoever, owning, operating, controlling, leasing or managing any electric plant or system generating, manufacturing, selling, distributing or transmitting electricity for light, heat or power shall, in addition to all other taxes, payments or requirements now or hereafter required by law or city ordinances, pay an additional emergency license tax in a sum equal to three percent of the gross receipts derived from all residential sales per month in excess of $10.00 per month each residence, four percent of the gross receipts derived from commercial sales except as provided in paragraph (c) of this section, and four percent of the first $4,200.00 of the gross receipts per month derived from sales to each industrial user where the major use of such industrial user is to change raw or unfinished materials into other forms or products and not for space heating and lighting purposes within the city, such license tax to be payable monthly, the first such payment being due and payable no later than June 30, 1981, and no later than the last day of the month thereafter, based on the prior month's gross receipts, but otherwise based on the same computations and subject to the same penalties as provided in section 40-344, so long as this section remains in effect. (b) Scope of section. No occupation license, however, shall be issued to any electric light or power company until and unless such company shall have paid to the city the full amount of the normal license tax of six percent of the gross receipts of the licensee, under section 40-344, in addition to the emergency license tax imposed by this section. (c) Credit against gross receipts derived from qualifying energy-intensive businesses. Notwithstanding anything in paragraph (a) to the contrary, every electric light or power company may reduce from the computation of the emergency license tax owed the gross receipts derived from the sale of electrical energy to a qualifying energy-intensive business by up to 100 percent as provided for herein. The credit with respect to a qualifying energy-intensive business shall initially be 25 percent of the four percent emergency license tax on the gross receipts derived from the sale of electrical energy to a qualifying energy-intensive business, and shall thereafter be increased by 25 percent of the four percent emergency license tax on the gross receipts derived from the sale of electrical energy each calendar year, up to a maximum of 100 percent of the four percent emergency license tax on the gross receipts derived from the sale of electrical energy, provided that the qualifying energy-intensive business shall have purchased or has contracted to purchase carbon-free energy to match at least 50 percent of its annual load during the calendar year immediately preceding the stepped increase. For purpose of this paragraph a qualifying energy-intensive business shall mean a data center (a facility operated by a business engaged primarily in data processing, hosting, and related services with installed electrical equipment having the capacity to draw at least 50 MW of demand). No licensee shall seek to impose or recoup any portion of the tax from a qualifying energy-intensive business whose usage is excluded herein from the computation of such tax. Nothing in this section shall be construed to create a private right of action on the part of any qualifying energy-intensive business. This section shall not apply to sales of electricity made after April 30, 2040, unless an ordinance extending the application of this tax credit is adopted. (Code of Gen. Ords. 1967, § 21.440; Ord. No. 33851, 4-14-67; Ord. No. 36638, 4-18-69; Ord. No. 38105, 4-17-70; Ord. No. 39510, 4-16-71; Ord. No. 41067, 4-21-72; Ord. No. 42557, 4-19-73; Ord. No. 43976, 4-19-74; Ord. No. 45270, 4-18-75; Ord. No. 46456, 4-9-76; Ord. No. 47663, 4-15-77; Ord. No. 48985, 4-14-78; Ord. No. 52571, 4-10-81; Ord. No. 190508, § 1, 6-27-19)

Source: City of Kansas City, Missouri, Code of Ordinances, Charter and Zoning and Development Code (Municode Library, library.municode.com)URL: https://library.municode.com/mo/kansas_city/codes/code_of_ordinances?nodeId=COORKAMIVOII_CH40LIMIBURE_ARTVIMIBURE_S40-345SAMELITAFetched: 10/28/2026