ORDINANCE NO. 230548

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Sponsor: Director of the Finance Department

Amending Chapter 19, Code of Ordinances entitled "Franchise Fee" by repealing Section 19-82 entitled "Franchise fee" and enacting in lieu thereof a new section of like number and subject matter; and amending Earnings and Profits Tax Regulations by repealing Section 1.387(d)(1)(B) and enacting in lieu thereof a new section of like number and subject matter.

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WHEREAS, by Ordinance Nos. 930358 and 220523, the Council of Kansas City established and amended a franchise fee, an annual fee paid by cable and video service operators to the City for the operator's use of the streets and other right of way; and

WHEREAS, the Finance Department previously enacted department policy which instructs taxpayers of the franchise fee to file returns electronically; and

WHEREAS, the City desires to enforce departmental electronic filing requirements to improve tax administration and efficiency, and to create uniformity with other tax penalty codes; and

WHEREAS, by Ordinance No. 230158, the City amended the earnings tax refund policy to allow for refunds upon submission of a proper claim in a manner prescribed by the commissioner of revenue; and

WHEREAS, the City desires to amend its Earnings and Profits Tax Regulations to further clarify that refund claims submitted via an amended return shall be accepted as timely if the original return was timely filed; NOW THEREFORE,

BE IT ORDAINED BY THE COUNCIL OF KANSAS CITY:

Section 1. That Chapter 19, Code of Ordinances, is hereby amended by repealing Section 19-82(j) and enacting a new section of like number and subject matter, and adding a new Section 19-82(m), to read as follows:

Sec. 19-82. Franchise fee.

(a) Use of streets/cost of regulation. In consideration of the rights, powers, privileges, permission and authority granted to an operator for use of the city's streets and other public property, a...

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