Sales & Other Taxes

Sales Tax Rates

The City of Liberty base sales tax rate is 3.375%*. Below is a breakdown of the City’s sales tax rate:
City General Sales Tax 1
City Capital Improvement Sales Tax .50
City Economic Development Tax
City Fire Sales Tax .25
City Park Sales Tax .25
City Transportation Sales Tax .50
 Public Safety Sales Tax .50

*The total basic sales tax rate for purchases within the City is 8.85%, which includes sales taxes for the Kansas City Zoological District, Clay County and the State of Missouri. Some retail centers also may have a self-imposed 1% CID (Community Improvement District)  and/or 1% TDD (Transportation Development District) sales tax rate.

For information concerning a sales tax license contact the State of Missouri, Department of Revenue, Kansas City office at 816.889.2944.

For information concerning Liberty occupation (business) licenses visit the this webpage or call at 816.439.4463.

Utility Franchise Fees

A utility franchise fee is a tax on gross receipts for utility companies to use the right of way for service connections. The rates for Liberty are as follows:
Electric 6%
Natural Gas 5%
Telephone 6%
Cellular Phone 6%
Cable Services 5%

Use Tax

Public notice of existence of use tax; use tax rate; applicability; and rate modification requirement. As required by CCS for HCS for SS for SCS for SB nos 153 and 97.

The City of Liberty, Missouri previously adopted and has in force a use tax. The use tax rate for the City is currently 3.375% which is equal to the total local sales tax rate. The use tax applies to and impacts certain purchases from out-of-state vendors. A use tax is the equivalent of a sales tax on purchases made from out-of-state sellers by in-state buyers and on certain taxable business transactions. 

The use tax rate is equal to the total local sales tax rate in effect in the City. If any local sales tax is repealed or the rate thereof is reduced or raised by voter approval, the local use tax rate shall also be deemed to be repealed, reduced or raised by the same action repealing, reducing or raising the local sales tax.

I, Janet Pittman, Deputy City Clerk for the City of Liberty, Missouri, do hereby certify that the foregoing is to the best of my knowledge and belief, correct. Dated this 30th day of August, 2021. 

Signed, Janet Pittman

A scanned copy of this notice including the official signature is available online here.
A posted copy of the notice is also available at Liberty City Hall.