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Regional Sales Tax Analysis
1
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County + State Sales Tax Rates State Rate (4.225%) + County Rate
County Rates Range From .5% to 4.266%
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County + State Sales Tax Rates State Rate (6.3%) + County Rate
County Rates Range From 0 to 2.25%
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Sales Taxes Allocation - Missouri
3.00%
1.00%
0.125% 0.10%
0.0%
0.5%
1.0%
1.5%
2.0%
2.5%
3.0%
3.5%
4.0%
4.5%
Sales Tax
Missouri Sales Tax Breakdown (4.225%)
Parks and Soil
Conservation
Education
General
4
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Sales Taxes Allocation - Kansas
5
5.59%
4.65%
0.71%
1.05%
0.00%
1.00%
2.00%
3.00%
4.00%
5.00%
6.00%
7.00%
Current (6.3%) Proposed July 2013 (5.7%)
Kansas Sales Tax Breakdown
General State Highway Fund
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Sales Taxes Allocation – County (MO)
6
0.50% 0.50% 0.50% 0.50%
0.125%
0.500%
0.250% 0.25%
0.25%
0.50%
1.00%
0.375% 0.50%
0.375%
0.125%
0.125%
0.50%
0.0%
0.2%
0.4%
0.6%
0.8%
1.0%
1.2%
1.4%
1.6%
1.8%
2.0%
Jackson Clay Platte Cass Ray
County Sales Tax Breakdown
Emergency
Zoo
Stadium
Transportation
General County - Misc.
County Law Enforcement
County
1.75%
1.0%
1.375%
1.25%
1.5%
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0.25%
0.25%
0.10%
0.50%
0.125%
0.00%
0.20%
0.40%
0.60%
0.80%
1.00%
1.20%
1.40%
Johnson County Sales Tax Breakdown*
Research Triangle(Pass Thru)
Local
Stormwater
Public Safety II
Public Safety
Sales Taxes Allocation – Johnson and Wyandotte Counties (KS)
7
1.225%
* The Research Triangle sales tax that is a pass through tax with the total being immediately distributed to the Johnson County Education Research Triangle Authority.
0.0%
0.2%
0.4%
0.6%
0.8%
1.0%
1.2%
Wyandotte County Sales Tax Breakdown
General
1.0%
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Sales Taxes Allocation – Leavenworth and Miami Counties (KS)
8
1.25%
0.25%
0.25%
0.75%
0.0%
0.2%
0.4%
0.6%
0.8%
1.0%
1.2%
1.4%
Miami
Miami County Sales Tax Breakdown
Road andBridge
Transportation
General
1%
0.0%
0.2%
0.4%
0.6%
0.8%
1.0%
1.2%
Leavenworth
Leavenworth County Sales Tax Breakdown*
General/Transportation
1.0%
* Leavenworth County’s Sales Tax Revenues go to the General Fund. Currently the General Fund is going towards transportation projects.
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Base Tax Rates by Selected City
KC MSA MO-Side
KC MSA KS Side
Principle City in Other Metro 9
City Rate 8
.5%
an
d U
p
Gardner 9.250% Mission 9.150% Raymore 8.975% Topeka 8.950% Kansas City, KS 8.925% Lenexa 8.900% Lawrence 8.850% Merriam 8.775% Shawnee 8.775% Belton 8.725% Leawood 8.650% Olathe 8.650% Overland Park 8.650%
Prairie Village 8.525%
8%
to
8.4
9%
St. Louis 8.491% Kansas City, MO 8.350% Lansing 8.300% Leavenworth 8.300% Lee's Summit 8.225%
Raytown 8.225%
7.5
% t
o 7
.99
%
Grandview 7.975% Grain Valley 7.975% Joplin 7.975% Cape Girardeau 7.975% Independence 7.725% Liberty 7.725% Gladstone 7.725% Excelsior Springs 7.725% Jefferson City 7.725% St. Joseph 7.700%
Springfield 7.600%
Un
der
7
.5%
Blue Springs 7.475% Columbia 7.350%
Wichita 7.300%
Gardner
Mission
Raymore Kansas City, KS
Lawrence Merriam
Belton Overland Park
St. Louis
Kansas City, MO
Raytown
Cape Girardeau
Jefferson City
Springfield
Blue Springs
Columbia Wichita
7.00%
7.50%
8.00%
8.50%
9.00%
9.50%Rate
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Sales Tax Breakdown by City
10
4.225%
4.225%
4.225%
4.225%
6.30%
6.30%
6.30%
1.25%
1.25%
1.25%
1.00%
1.00%
1.225%
1.225%
2.250%
2.875%
2.250%
2.500%
1.625%
1.125%
1.125%
0% 2% 4% 6% 8% 10%
Independence
Kansas City, MO(Jackson)
Lee's Summit
Liberty
Kansas City, KS
Olathe
Overland Park
State
County
City
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Sales Taxes Allocation – Kansas City, MO
1.00%
0.50%
0.375%
0.25%
0.25%
0.50%
0.000%
0.500%
1.000%
1.500%
2.000%
2.500%
3.000%
Sales Tax
Kansas City, MO Sales Tax Breakdown (2.875%)
Parks
Public Safety
Firefighters
KCATA
Public Mass Transit
Capital Improvement
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Sales Tax Allocations – Selected Other Cities
12
0.0%
0.5%
1.0%
1.5%
2.0%
2.5%
3.0%
Kansas City, KS Leavenworth Overland Park Olathe Independence Lee's Summit Liberty
General Street Improvements EMS Public Safety Parks Fire Police Stormwater Capital Projects
2.25%
2.5%
2.25%
1.0% 1.125% 1.125%
1.625%
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Base Sales Taxes by City
Lee’s Summit
7.725%
Liberty
7.725%
Kansas City, Jackson County
8.35%
Kansas City, Platte County
8.475%
Independence
7.725%
Kansas City, KS
8.925%
Lenexa
8.90%
Overland Park
8.650%
Olathe
8.650%
13
Paola
8.8 %
Raymore
8.975%
Richmond
8.225%
Leavenworth, KS
8.3%
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Transportation Development Districts (TDDs) MO
• TDDs are formed to generate revenue for public transportation and transportation related improvements
• Can raise sales tax by up to 1%
• There are currently over 150 TDDs in Missouri
• Over half of those are in the St. Louis area
3 3
11
22
37
80
Missouri Transportation Development Districts by Region
Jefferson city
Springfield
Columbia
Other
Kansas City
St. Louis
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Transportation Development Districts (TDDs) KS
• There are currently 32 TDDs in Kansas
• The bulk of those are in the Kansas City Area
15
22
10
Kansas Transportation Development Districts by Region
KC Area
Rest of KS
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Total Tax Rates for Selected TDDs
Missouri Side
• Independence 39th St TDD 8.6%
• Lee’s Summit Douglas Square TDD 8.725%
• Kansas City Briarcliff Pkwy TDD 8.6%
• Kansas City South Loop TDD 9.350%
• Kansas City Tuileries Plaza TDD 9.475%
• Raymore East Gateway TDD 9.975%
Kansas Side
• Mission Gateway TDD 10.15%
• Kansas City Plaza at Speedway #2 9.93%
• Roeland Park Shopping Center #1 TDD 9.78%
• Overland Park Deer Creek TDD 9.65%
• Olathe Entertainment District Phase 3 TDD 9.65%
• Overland Park Oak Park Mall TDD 9.15%
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Community Improvement District - CID
A Community Improvement District (CID) may be either a political subdivision or a not-for-profit corporation. CID’s are organized for the purpose of financing a wide range of public-use facilities and establishing and managing policies and public services relative to the needs of the district.
• A CID may finance new facilities or improvements to existing facilities that are for the use of the public
• Operating or contracting for the operation of parking facilities, shuttle bus services • Leasing space for sidewalk café tables and chairs • Providing trash collection and disposal services • With consent of the municipality, prohibiting, or restricting vehicular and pedestrian
traffic and vendors on streets • Within a designated “blighted area”, contract with any private property owner to
demolish, or rehabilitate any building or structure owned by such property owner • Providing or contracting for security personnel, equipment or facilities
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Selected Special Sales Taxes by District
Lee’s Summit-Douglas Square TDD
8.725%
Liberty – Liberty Triangle CID
8.725%
Kansas City, Jackson County – South
Loop TDD
9.35%
Kansas City, Platte County – Tuileries
Plaza TDD
9.475%
Independence – 39th St. TDD & Crackerneck TDD
8.85%
Kansas City, KS – Legends TDD
9.525%
Lenexa- Prairie Creek CID
9.90%
Overland Park-Deer Creek TDD
9.650%
Olathe- Great Mall CID
10.15%
18
KCMO Platte County MO S II TDD (Zona
Rosa)9.475%
Belton Town Center
TDD 9.725%
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Sales Tax Rate by Selected Special Taxing Districts
District General Sales Tax Rate
Prepared Food Sales Tax
Hotel Room Rental Tax
1200 Main/South Loop TDD & Downtown Streetcar* 10.35% 12.35% 17.85%
Downtown Streetcar* Only 9.35% 11.35% 16.85%
Westport CID 8.85% 10.85% 16.35%
Country Club Plaza TDD 8.85% 10.85% 16.35%
Waldo CID 8.85% 10.85% 16.35%
Zona Rosa (Mo S 1 & 2) TDD 9.475% 11.475% 16.975%
KCI CID 9.475% 11.475% 16.975%
210 Highway CID & 210Highway CID 10.10% 12.10% 17.60%
Overland Park Convention Center 8.65% NA 17.65%
Overland Park Corporate Woods 8.65% NA 17.65%
Kansas City Kansas – Hilton Garden Inn 10.635% NA 16.935%
Belton Town Center TDD & Cass Regional TDD 10.725% NA NA
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Base Sales Tax for Regional Cities
Kansas City, MO 8.35%
St. Louis 8.491%
Dallas 8.25%
Denver 7.62%
Chicago 9.25%
Minneapolis 7.75%
Des Moines 6%
Omaha 7.0%
Little Rock 8.5%
Oklahoma City 8.375%
City State State + Local Total
Denver 2.90% 4.720% 7.620%
Dallas (Dallas) 6.25% 2.000% 8.250%
Minneapolis (Hennipen) 6.875% 0.875% 7.750%
Kansas City (Jackson) 4.225% 4.125% 8.350%
St. Louis 4.225% 4.266% 8.491%
Omaha 5.500% 1.500% 7.000%
Des Moines 6.000% 0.000% 6.000%
Oklahoma City 4.500% 3.875% 8.375%
Chicago 6.250% 3.000% 9.250%
Little Rock 6.000% 2.500% 8.500%
Wichita 6.300% 1.000% 7.300%
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Wichita 7.3%
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Source: U.S. Census Bureau, 2010
0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%
Illinois
Nebraska
Colorado
Minnesota
Iowa
Kansas
Missouri
Oklahoma
Texas
Arkansas
U.S.
State and Local Tax Collections by Source - 2010
Sales
Income
Property
Other
21
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State and Local Taxes* Per Capita
$3,039
$3,167
$3,256
$3,440
$3,922
$4,001
$4,035
$4,076
$4,185
$4,593
$4,112
$- $500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500 $4,000 $4,500 $5,000
Oklahoma
Missouri
Arkansas
Texas
Iowa
Kansas
Nebraska
Colorado
Illinois
Minnesota
U.S.
Taxes Per Capita 2010
* Includes property taxes, sales taxes, individual income taxes, corporate income taxes, motor vehicle license and other taxes.
Source: U.S. Census Bureau, 2010 22
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Missouri Taxable Sales by Region
Total Taxable Sales (Yr. Ending 2012 Q3)
KC Area* Total $ 15,185,534,086
St. Louis** Total $ 27,282,195,005
Springfield*** Total $ 4,603,162,821
State Total $ 73,620,497,015
* Cass, Clay, Jackson, Platte ** Franklin, Jefferson, Lincoln, St. Charles, St. Louis County, Warren, Washington, St. Louis City
*** Greene County
20.63%
37.06%
6.25%
36.06%
Kansas City Area St. Louis Area
Springfield Area Rest of State
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Kansas Taxable Sales by Region
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Taxable Sales (Yr. Ending 2012 Q4)
KC Area* $13,185,021,601
Wichita** $9,393,507,611
Rest of State $17,275,302,251
State Total $39,853,831,462
* Johnson, Leavenworth, Miami and Wyandotte
** Butler, Harvey, Sedgewick, Sumner
33.08%
23.57%
43.35%
KC Area Wichita Area Rest of State