Local Intangibles Tax Return

What is Intangible Tax

The intangibles tax (not to be confused with the state income tax which is used to support state government) is a local tax levied on gross earnings received from intangible property such as: 

  • savings accounts
  • stocks
  • bonds
  • accounts receivables
  • mortgages



Who Must File Local Intangibles Tax

All Kansas residents and corporations owning taxable property and every nonresident owning accounts receivable or other intangible property with a Kansas business situs, receiving earnings from the property during the calendar year or fiscal year ending in 2015, must file a Form 200 (not available to file on-line).  If you live in an area that has no intangibles tax, or your tax due is less than $5, you do not have to file a Form 200. All Riley County residents are subject to intangible taxes. All of Riley County is subject to a .75% intangible tax rate. Madison Township has an additional 1% intangible tax rate. The following townships are subject to an additional 2.25% intangible tax rate: Ashland, Bala, Center, Fancy Creek, Mayday, Ogden, Swede Creek and Wildcat.

When and Where to File
You must file a hard copy Form 200 (not available on-line) with the Riley County Clerk's Office on or before April 15th, 2016 (there are no provisions for extensions of time to file Form 200).  Do not enclose Form 200 with your Kansas Income Tax Return and mail to the Department of Revenue. The Riley County Clerk will compute your tax and you will be billed by your local county treasurer in November.  If your return is delinquent, interest and/or penalty may be assessed by the County Treasurer's office.  This will be included in your tax billing when you receive it.  If your tax is less than $5, you will not be billed.


Form 200 Local Intangibles Tax Return

Please find below the link to print out the Form 200.  If you have any questions, please call the Riley County Clerks Office at 785-565-6200.
 
 FORM 200 LOCAL INTANGIBLES 2016 TAX RETURN (pdf)