In the 2022 fiscal year, the City's sales tax rate was 7.85%, divided between the State of Missouri, Missouri State Conservation, Missouri State Parks and Soils, Jackson County, Jackson County - Community Children's Services, Kansas City Zoo and the City of Lee's Summit. The City of Lee's Summit receives 2.25%. Of the 2.25% sales tax, 1% is for the General Fund, 0.50% is for Capital Projects, 0.50% is for Transportation and 0.25% is for Local Parks.
Beginning in the 2023 fiscal year, the City of Lee’s Summit will begin collecting an additional half-cent Public Safety Sales Tax, which was approved by voters in April 2022. The Public Safety Sales Tax will provide support for law enforcement, fire protection, emergency responses and other public safety services. The additional half-cent Public Safety Sales Tax will raise the City’s sales tax rate to 8.35%.
The City also has a use tax, which is applied instead of a local sales tax on goods purchased from certain online and out-of-state sellers for delivery and use in Lee’s Summit. The use tax rate is the same as the sales tax rate of 2.25%, which will increase to 2.75% in the 2023 fiscal year as a result of the voter-approved Public Safety Sales Tax.