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Sales Tax

Sales tax revenues are used to support several taxing entities including the city, state and county, as well as special interests. 

There are several Transportation Development Districts (TDD) and Community Improvement Districts (CID) authorized by the Jackson County Circuit Court within the city.  These districts have levied an additional sales tax to pay for road infrastructure and community improvement costs. 

City of Lee's Summit Sales Tax Rates
State Jackson County Cass County
General 3.000% 3.000%
Education 1.000% 1.000%
Parks & Soil Conservation .0100% 0.100%
Conservation 0.125% 0.125%
Total State 4.225% 4.225%
 
County Jackson County Cass County
General 0.500% 0.750%
County Capital Improvements 0.375% 0.250%
Drug Enforcement 0.250% 0.000%
Law Enforcement 0.000% 0.250%
Community Children's Services 0.125% 0.000%
Total County 1.250% 1.250%
 
City Jackson County Cass County
General 1.000% 1.000%
Local Parks 0.250% 0.250%
Capital Projects 0.500% 0.500%
Transportation 0.500% 0.500%
Total City 2.250% 2.250%
 
Other Jackson County Cass County
Kansas City Zoological District 0.125% 0.000%
Emergency Services 0.000% 0.500%
Total Other 0.125% 0.500%
 
TOTAL SALES TAX 7.850% 8.225%