Instructions For Business License Application (Form Rd-101) And Prior Year Adjusted Return (Form Rd-104) (Page 2 of 3) in pdf

A statement of gross receipts on preliminary license application resulting in payment of less than 80% of the actual amount due, unless

equal to or exceeding the gross receipts for the preceding year, will result in interest charges of 8% of the deficiency. These charges will

be added to the annual license fee and are computed from the date of payment of the preliminary license fee to the date of payment of

the annual fee.

Form RD-104 Instructions-Prior Year Adjusted Return

The City has a 2 – 3 year statute of limitations to request a refund/credit on the City’s Business License tax.

See Municipal Ordinance Section 40-30 for details.

Line 1a, 2a, or 3a . . . . Enter on applicable line actual gross receipts for the previous calendar year.

Line 1b, 2b, or 3b . . . Calculate annual fee due using appropriate table on Forms RD-101 and enter amount on applicable line.

Line 4a and 4b . . . . . . Enter the actual gross receipts for the previous calendar year on line 4a, if the estimated gross receipts were filed on form

RD-102. Enter the fee due on line 4b by using the appropriate fee tables from the instructions on form RD-102.

Line 5 . . . . . . . . . . . . . Enter annual fee due (sum of lines 1b, 2b, or 3b).

Line 6 . . . . . . . . . . . . . Enter amount of fee paid for the previous year’s business license (Excluding any interest and penalties)

Line 6a . . . . . . . . . . . . Calculate annual fee subtotal (line 5 minus line 6)

Line 7 . . . . . . . . . . . . . If filed after March 1 of the current year calculate the amount of penalty and interest due for the section and enter the

amount due on the line.

Line 8 . . . . . . . . . . . . Add Lines 6a plus line 7 (if negative enter zero).

Lines 9 and 10 . . . . . . If Line 6 is greater than line 5, enter amount of credit or refund.

Line 11 . . . . . . . . . . . . Enter amount paid

Line 12 . . . . . . . . . . . . Enter date business stopped operating inside Kansas City, Missouri or closed.

Form RD-101 Instructions-Business License Application

Line 1a, 2a, or 3a . . . . Enter on applicable line gross receipts for preceding full calendar year (from line 1a, 2a, or 3a of form RD-104). If not in

business the full year or a new business, enter estimated gross receipts. Note - to determine actual gross receipts on line 3a,

contractors may deduct payments made to subcontractors licensed by the City of Kansas City, Missouri.

Line 1b, 2b, or 3b . . . Calculate fee due by using the appropriate table below; enter amount due on applicable line.

Line 4 . . . . . . . . . . . . . Enter annual fee due (sum lines 1b, 2b, or 3b). (To calculate annual fee see formula below)

Line 5 . . . . . . . . . . . . . Enter amount of credit for prior year overpayment (from line 10 form RD-104)

Line 5a . . . . . . . . . . . . Calculate annual fee subtotal (line 4 minus line 5).

Line 6 . . . . . . . . . . . . . If filed after March 1 of the current year, calculate the amount of penalty and interest due for the section and enter the

amount due on the line.

Line 7 . . . . . . . . . . . . . Enter total amount due (line 5a plus line 6).

Line 8 . . . . . . . . . . . . . Enter amount paid.

Line 9 . . . . . . . . . . . . . Check if this corrects a previously submitted application.

ATTACH ALL REQUIRED CLEARANCES

To compute annual fee due:

Enter previous year’s gross receipts or estimated gross receipts if a new business (new businesses only complete RD-101 form)

Find the line on the table where gross receipts fall between the low limit and high limit.

Subtract the low limit from the gross receipts.

Multiply the difference by the incremental rate in the far right column.

Add this number to the base rate to determine the fee due.

Formula: