Tax Rate

Total mill rate (all gov. units)	155.259
Assessed Tangible Valuation	$81,037,035

Sales Tax

State	5.30%
Local (all jurisdictions)	1.75%
Total	7.05%

2006 Collection (city)

3,319,144

Kansas Personal Income Tax

Married filing jointly
$0 to $30,000	3.50%
$30,001 to $60,000	$1,050 plus 6.25% over $30,000
$60,0001 and over	$2,925 plus 6.45% over $60,000
All other individuals
$0 to $15,000	3.50%
$15,001 to $30,000	$525 plus 6.25% over $15,000
$30,001 and over	$1,462 plus 6.45% over $30,000
Standard Deductions
Married filing jointly	$6,000
Married filing separately	$3,000
Single	$3,000
Head of Household	$4,500
Source: Kansas Department of Revenue

Assessment Percentages of Real Property

Commercial/Industrial	25%
Residential	11.5%
Agricultural	30%
Vacant Lots	12%

Tangible Personal Property

Motor Vehicle	20%
All Other	30%
Source: Kansas Department of Revenue

Corporate Franchise Tax
$1.25 per $1,000 annually of shareholder equity (net worth) attributable to Kansas (maximum of $20,000). In the case of multi-state corporations, Kansas equity is computed using average percentage of property, sales and payroll in Kansas vs. Globally. An exemption is provided for entities with Kansas equity under $100,000 (effective tax year 2004). In addition, franchise fee of $55 (for-profits) or $40 (non-profits).

Kansas Corporate Income Tax
Total taxable income at 4% plus 3.35% surtax on income over $50,000

Worker's Compensation
Worker's compensation premiums are determined by applying the rate for a specific occupation, per $100 of payroll, to the annual wage per employee.

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