Allocation of earnings of nonresident individuals.
Kansas City Code § 68-383
in effectSec. 68-383. - Allocation of earnings of nonresident individuals.
The earnings subject to tax of any nonresident individual in any case in which the work is done or the services performed or rendered both within and outside the city shall be ascertained as follows:
(1) Working days. If the amount of such earnings depends primarily upon the amount of time devoted by such individual, then the portion of such earnings subject to tax shall be that portion of such earnings which the total number of days worked within the city bears to the total number of days worked within and outside the city.
(2) Other methods. If it is impracticable to apportion such earnings as put forth in subsection (a) of this section or if such apportionment does not result in a clear reflection of city earnings, other methods of allocation, as defined in the regulations adopted pursuant to this article, may be used. However, the final determination of the proper allocation method to be used by a taxpayer may be made by the director.
(Code of Gen. Ords. 1967, § 32.142; Ord. No. 931336, 12-9-93)
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_CH68TA_ARTVIEAPRTA_S68-383ALEANOINFetched: 10/28/2026