Regional Sales Tax Analysis

1

County + State Sales Tax Rates State Rate (4.225%) + County Rate

County Rates Range From .5% to 4.266%

2

County + State Sales Tax Rates State Rate (6.3%) + County Rate

County Rates Range From 0 to 2.25%

3

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

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

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%

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%

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.

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

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

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

11

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%

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%

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

14

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

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%

16

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

17

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%

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

19

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%

20

Wichita 7.3%

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

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

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

23

Kansas Taxable Sales by Region

24

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