4.1.1 Business Personal Property First Declaration 2015 TAX YEAR BUSINESS PERSONAL PROPERTY DECLARATION JACKSON COUNTY, MISSOURI DUE BY MARCH 1, 2015 COUNTY ACCOUNT NUMBER TCA SIC/NAICS CODE 001000001 000010011 011001 PROCESS CODE CLERK’S INITIALS ASSESSMENT DEPARTMENT 112 WEST LEXINGTON INDEPENDENCE, MO 64050 (816) 881-4672 RECEIVED DATE DATA ENTERED Please Make Name / Address Corrections Below ____________________________________________ LEGAL NAME OF CORPORATION (IF APPLICABLE) ____________________________________________ STATE OF INCORPORATION TELEPHONE NUMBER ____________________________________________ NAME OF REGISTERED AGENT ______________________________________ ____________________________________________ STATE OF MISSOURI – SALES TAX ID MAILING ADDRESS OF REGISTERED AGENT ______________________________________ IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII SITUS ADDRESS (PHYSICAL LOCATION OF PROPERTY) IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII ANY PERSON, CORPORATION, PARTNERSHIP OR ASSOCIATION, SUBJECT TO TAXATION UNDER THE LAWS OF MISSOURI, WHO OWNS OR CONTROLS TANGIBLE PERSONAL PROPERTY ON JANUARY 1 OF EACH YEAR, IS REQUIRED BY LAW TO FILE (DECLARE) AN ITEMIZED LIST OF ALL TANGIBLE PERSONAL PROPERTY WITH THE COUNTY ASSESSOR EACH YEAR BY MARCH 1. THE PERSON MAKING THE LIST SHALL DO SO ON A PRINTED BLANK PREPARED FOR THAT PURPOSE (THIS COUNTY DECLARATION FORM). THE LIST (DECLARATION) MUST BE SIGNED AND CERTIFIED BY THE TAXPAYER AS BEING A TRUE AND COMPLETE LIST OF ALL TAXABLE TANGIBLE PERSONAL PROPERTY OWNED OR CONTROLLED AS OF JANUARY 1. [RSMO 137.340 & 137.115 (4)] ANY PERSON, CORPORATION, PARTNERSHIP OR ASSOCIATION WHO NEGLECTS OR REFUSES TO FILE AN ITEMIZED LIST WITH THE COUNTY ASSESSOR BY MAY 1, SHALL BE ASSESSED A PENALTY BASED ON THE ASSESSED VALUE OF THE PROPERTY THAT WAS NOT REPORTED. [RSMO 137.345] COMPLETE THE SECTION BELOW THAT APPLIES (Complete only ONE section) I, DO HEREBY CERTIFY THAT THE LIST INCLUDED BELOW IN THIS DECLARATION CONTAINS A TRUE AND CORRECT STATEMENT OF ALL THE TANGIBLE PERSONAL PROPERTY MADE TAXABLE BY THE LAWS OF THE STATE OF MISSOURI, WHICH I OWNED OR WHICH I HAD UNDER MY CHARGE OR MANAGEMENT ON THE FIRST DAY OF JANUARY 2015. I FURTHER CERTIFY THAT I HAVE NOT SENT OR TAKEN OR CAUSED TO BE SENT OR TAKEN, ANY PROPERTY OUT OF THIS STATE TO AVOID TAXATION. [RSMO 137.360] ______________________________________________________ TAXPAYER/CORPORATE OFFICER SIGNATURE _________________________________ TITLE ______________________________________________________ PRINTED NAME _________________________________ DATE ______________________________________________________ DECLARATION PREPARED BY (PREPARER’S NAME) (____)______-______________ FAX _______________________________________________________________ NAME OF FIRM ________@________ E-MAIL (____)______-_______________ TELEPHONE NUMBER I, DID NOT OWN OR CONTROL ANY TANGIBLE PERSONAL PROPERTY MADE TAXABLE BY THE LAWS OF THE STATE OF MISSOURI, ON THE FIRST DAY OF JANUARY 2015. THE BUSINESS WAS: CLOSED (DATE CLOSED _____________) SOLD (DATE SOLD ____________) NAME & ADDRESS OF NEW OWNER (IF KNOWN): _______________________________________________________________________ THE FURNITURE, FIXTURES & EQUIP. WERE: (Check one) MOVED OUT OF JACKSON COUNTY, MO. LEFT AT THE BUSINESS LOCATION SOLD SEPARATELY MOVED TO A DIFFERENT LOCATION IN JACKSON COUNTY LIST LOCATION: ________________________________________________________________________________ ____________________________________________________ TAXPAYER/CORPORATE OFFICER SIGNATURE __________________________________ TITLE _____________@________ E-MAIL ____________________________________________________ PRINTED NAME ____________________________ DATE __(____)______-___________________ TELEPHONE NUMBER ____________________________________________________ DECLARATION PREPARED BY (PREPARER’SNAME) ____________________________________________________________________ NAME OF FIRM Page 1 4.1.1 Business Personal Property First Declaration ** ANSWER ALL OF THE FOLLOWING QUESTIONS ** Date business started in Jackson County, Missouri. ___________________ List the number of employees at this location. ___________________ Describe nature of business in Jackson County. ________________________________________________________ Check classification of business: Retail Wholesale Trades Profession Manufacturing Construction Service OTHER (explain): ________________ If this business has multiple locations, indicate the number in Jackson County and list their locations. # __________ Locations: ___________________________________________________________________________________________ Do you rent or lease personal property FROM others? (You are the lessee) __ Yes __ No If yes, complete the “LEASED EQUIPMENT” section below. Do you rent or lease personal property TO others? (You are the lessor) __ Yes __ No If yes, list that equipment on the appropriate schedule(s) on the following pages. Are there any other individuals, partnerships, corporations, or joint ventures doing business on these premises? _ Yes __ No If yes, please list: _____________________________________________________________________________________ If you are operating out of this location under more than one business name, please list names: ____________________________________________________________________________________________________ INSTRUCTIONS FOR FILING 2015 BUSINESS PERSONAL PROPERTY DECLARATION Check the business name, mailing address, property location and telephone number for accuracy. Make corrections by drawing a line through the incorrect information and writing in the correct information. DO NOT WHITE-OUT THE OLD NAME OR ACCOUNT NUMBER. Please print clearly. Complete ALL sections that apply to your business. Attach any additional information in the same format as the requested information. Do not list personally owned (non-business use) vehicles or other property that you list on your individual personal property declaration. Complete the “I DO HEREBY CERTIFY” box on the front page if you owned taxable personal property on January 1, 2015. Complete the “I DID NOT OWN” box if you did not own any taxable personal property on January 1, 2015. SIGN AND DATE this form. Unsigned declarations will be returned for signatures and late filing penalties may be applied. Return the declaration to the Jackson County Assessor’s Office by MARCH 1, 2015. Declarations received after the March 1 deadline, may have a late filing penalty applied to the assessed value of the property as required by state law. Note: All tangible personal property used for business purposes must be listed for property tax purposes unless it is expressly exempt by law, even if the item(s) has been fully depreciated for income tax or record keeping purposes. The assessor may require a copy of the taxpayer’s depreciation schedule or other documentation to substantiate the acquisition costs or value of the assets reported. You may include a copy of your depreciation schedule along with this declaration. Please note: RSMO 137.122 requires Business Personal Property placed in service after January 1, 2010 shall be subject to specific rates of depreciation as listed below, with class life and recovery periods as followed by IRS MACRS (Modified Accelerated Cost Recovery System) method of depreciation. This property can be listed net of any sales tax, installation or freight. A copy of your latest fixed asset ledger showing acquisition date and original cost of all assets should accompany this declaration. All fixed assets as shown on your company’s financial records must be reported on this form, including items fully depreciated and expensed. COMPLETE ALL SCHEDULES THAT APPLY TO YOUR BUSINESS: AUTOMOBILES: ( Attach a list with the same format if additional space is needed.) YEAR MAKE MODEL SERIES VEHICLE IDENTIFICATION NO. Cylinders TRUCKS (LT, MED, HEAVY DUTY), SUV’S, VANS, PICKUPS: (Attach a list with the same format if additional space is needed.) YEAR MAKE MODEL SERIES/ TYPE VEHICLE IDENTIFICATION NO. BED TYPE (flat, dump) GVW / Tonnage No. of Apportioned Axles Yes No Page 2 4.1.1 Business Personal Property First Declaration MOTORCYCLES, ATV’S, MOPEDS, SCOOTERS: (Attach a list with the same format if additional space is needed.) YEAR MAKE MODEL TYPE OF VEHICLE VEHICLE IDENTIFICATION NO. ENGINE SIZE -CC’S NO. OF WHEELS HISTORIC LICENSED VEHICLES: (Attach a list with the same format if additional space is needed.) YEAR MAKE MODEL SERIES VEHICLE IDENTIFICATION NO. Cylinders BUSES: (Attach a list with the same format if additional space is needed.) YEAR MAKE MODEL TYPE OF BUS VEHICLE IDENTIFICATION NO. LENGTH NO. OF SEATS RECREATIONAL VEHICLES, MOTOR HOMES: (Attach a list with the same format if additional space is needed.) YEAR MAKE MODEL TYPE (Trvl Trl, Mtr Hm, 5TH Wheel, etc.) VEHICLE IDENTIFICATION NO. LENGTH SELF CONTD (Yes / No) WATERCRAFT, MOTORS & FLOATING BOAT DOCKS: (Attach a list with the same format if additional space is needed.) YEAR MAKE MODEL BOAT TYPE: (Ski Boat, Sailboat, Pontoon, etc) MOTOR TYPE: (Inboard, Outboard, Stern) MOTOR HP BOAT LENGTH STORED / LOCATED AT MARKET VALUE FLOATING BOAT DOCK $ TRAILERS: UTILITY, LIVESTOCK, SEMI, ETC (Attach a list with the same format if additional space is needed.) YEAR MAKE MODEL TYPE OF TRL VEHICLE IDENTIFICATION NO. LENGTH / CAPACITY NO. OF AXLES MOBILE/MANUFACTURED HOMES: (Attach a list with the same format if additional space is needed.) YEAR MAKE MODEL OR SERIES LENGTH & WIDTH VIN / SERIAL NUMBER PROPERTY LOCATION IF DIFFERENT THAN YOUR MAILING ADDRESS LEASED EQUIPMENT: Copiers, postage meters, vending machines, etc. (Attach a list with the same format if additional space is needed.) Name & Mailing Address of Leasing Company Description of Leased Item(s) Physical Location of Item(s) Is this a lease-purchase agreement? (Y/N) 50 SUPPLIES: (Items that are replaced during the year) List dollar amount on hand as of January 1st $ ___________________________ AIRCRAFT: You must answer the questions below (Attach a list with the same format if additional space is needed.) YEAR MAKE MODEL OR SERIES TYPE OF AIRCRAFT SERIAL NUMBER N NUMBER NO. OF ENGINES COMPLETE THIS SECTION IF YOU ARE DECLARING AIRCRAFT A. Yes __ No __ Was your aircraft at least 25 years old as of January 1, 2015? B. Yes __ No __ Is your aircraft used solely for non-commercial purposes? C. Yes __ No __ Was your aircraft operated less than 50 hours during the last calendar year? Number of hours _________ D. Yes __ No __ Is your aircraft homebuilt from a kit? If yes, please list the total cost to build your aircraft. $ _____________ E. Yes __ No __ Was your aircraft flyable as of January 1, 2015? F. Yes __ No __ Is your aircraft maximum certified gross take-off weight 3,000 lb or more? LIVESTOCK: TYPE: # OF EACH CATTLE/CALVES HORSES/MULES/ASSES HOGS/PIGS SHEEP/GOATS POULTRY OTHER (Describe) AGRICULTURAL CROPS: TOTAL MARKET VALUE OF ALL GRAIN AND OTHER AGRICULTURAL CROPS IN UN-MANUFACTURED CONDITION $ ___________________ Page 3 4.1.1 Business Personal Property First Declaration Please note: RSMO 137.122 requires Business Personal Property placed in service after January 1, 2010 shall be subject to specific rates of depreciation as listed below, with class life and recovery periods as followed by IRS MACRS (Modified Accelerated Cost Recovery System) method of depreciation. This property can be listed net of any sales tax, installation or freight. OFFICE FURNITURE AND EQUIPMENT, FIXTURES, MACHINERY and CONSTRUCTION EQUIPMENT: (Include signs, underground tanks) RADIO & TV BROADCAST EQUIPMENT & OTHER ACQUISITION COST YEAR OF ACQUISITION AT 100% PURCHASE % GOOD FACTOR ASSESSED VALUE PRICE 2013 7yr Life 89% x 33.3% 2012 7yr Life 70% x 33.3% 2011 7yr Life 55% x 33.3% 2010 7yr Life 43% x 33.3% 60 MANUFACTURING EQUIPMENT: (Machinery & equipment NOT controlled by computers) ACQUISITION COST AT % GOOD ASSESSED YEAR OF ACQUISITION 100% PURCHASE PRICE FACTOR VALUE 2009 2008 43% x 33.3% 40% x 33.3% 30% x 33.3% ALL PRIOR YRS TOTALS 70 COMPUTERIZED MANUFACTURING EQUIPMENT: (Computer controlled machinery & equipment) ACQUISITION COST AT 100% % GOOD ASSESSED YEAR OF ACQUISITION PURCHASE PRICE FACTOR VALUE 2009 2008 42% x 33.3% 33% x 33.3% 15% x 33.3% ALL PRIOR YRS COMPUTER & TELECOMMUNICATIONS EQUIPMENT: (Telephone systems, computers, peripheral equipment, etc,) & TYPEWRITERS, CALCULATORS, COPIERS AND DUPLICATING EQUIPMENT ACQUISITION COST YEAR OF ACQUISITION AT 100% PURCHASE % GOOD FACTOR ASSESSED VALUE PRICE 2013 5yr Life 85% x 33.3% 2012 5yr Life 59% x 33.3% 2011 5yr Life 41% x 33.3% 2010 5yr Life 25% x 33.3% MOVIE RENTAL TAPES & VIDEO GAME MACHINES: (you rent to others) & SPECIALTY DIES AND MOLDS 2013 3yr Life 2012 3yr Life 2011 3yr Life 2010 and prior years 3yr Life 75% x 33.3% 37% x 33.3% 12% x 33.3% TOTALS 10 FURNITURE, FIXTURES, MACHINERY & EQUIPMENT and CONSTRUCTION EQUIPMENT: (Include tools, signs, underground tanks) ACQUISITION COST AT 100% % GOOD ASSESSED YEAR OF ACQUISITION PURCHASE PRICE FACTOR VALUE 2009 2008 43% x 33.3% 40% x 33.3% 30% x 33.3% ALL PRIOR YRS TOTALS 20 COMPUTER & TELECOMMUNICATIONS EQUIPMENT: (Telephone systems, computers, data processing equipment, ect.) ACQUISITION COST AT 100% % GOOD ASSESSED YEAR OF ACQUISITION PURCHASE PRICE FACTOR VALUE 2009 2008 5% x 33.3% Other MACRS life Equipment tables for 10, 15, 20 year life property 20% x 33.3% 10% x 33.3% 5% x 33.3% ALL PRIOR YEARS TOTALS YEAR OF ACQUISITION ACQUISITION COST AT 100% PURCHASE PRICE % GOOD FACTOR 2013 2012 2011 2010 2013 2012 2011 2010 10yr Life 10yr Life 10yr Life 10yr Life 15yr Life 15yr Life 15yr Life 15yr Life 92% x 33.3% 78% x 33.3% 66% x 33.3% 57% x 33.3% 95% x 33.3% 85% x 33.3% 77% x 33.3% 69% x 33.3% 2013 20yr Life 96% x 33.3% 2012 20yr Life 89% x 33.3% 2011 20yr Life 82% x 33.3% 2010 20yr Life 76% x 33.3% ASSESSED VALUE A copy of your latest fixed asset ledger showing acquisition date and original cost of all assets should accompany this declaration. All fixed assets as shown on your company’s financial records must be reported on this form, including items fully depreciated and expensed. If you are unsure what recovery period applies to your property please consult your tax professional or the IRS MACRS tables, which can be found at www.IRS.GOV. Page 4
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