Transportation Development Districts

The Finance Department is responsible for the administration, direction, and coordination of all financial services of the City involving financial planning, budgeting, treasury management, investments, purchasing, accounting, payroll, business licensing, insurance, and utility customer services.

Transportation Development Districts

Transportation Development Districts (TDD) have been established to pay for certain transportation related costs incurred in connection with the developments. Each TDD is an independent governmental unit that is not a part of the City of Columbia. Each TDD may establish up to a 1% sales tax, however each TDD in the City of Columbia has currently established a ½% sales tax. Once these transportation related costs have been paid the sales tax will be eliminated. Each TDD will be given advance notice prior to the time when they are no longer required to collect the TDD sales tax.

The total current sales tax rate in each TDD is 8.05% for non-food sales and 5.05% on qualified food sales. These rates include the current TDD sales tax rate of ½%. By State law the TDD sales tax must be collected locally. The City of Columbia has entered into an agreement with each TDD to collect this sales tax. Payments are due at the same time as the sales tax payments to the Missouri Department of Revenue. Listed below is a breakdown of each sales tax.

Taxing Entity	General Sales	Qualified Food Sales
State of Missouri, General Fund	3.000%	0.000%
State of Missouri, Education	1.000%	1.000%
State of Missouri , Conservation	0.125%	0.125%
State of Missouri , Parks & Soil	0.100%	0.100%
Boone County	1.325%	1.325%
City of Columbia	2.000%	2.000%
Total Paid To Missouri Department of Revenue:	7.550%	4.550%
TDD (Paid directly to the City of Columbia)	0.500%	0.500%
Total Sales Tax Rate:	8.050%	5.050%

Sales Tax Returns

The sales tax return and instructions are available for viewing and/or printing.

The TDD sales tax return along with any payment due, and a copy of the Missouri State Sales Tax return should be completed and mailed to:

City of Columbia, Finance Department
P. O. Box 1548
Columbia, MO 65205-1548

Forms

If you have any questions about the TDD sales tax please contact Heather Guess, Accounting Assistant for the City of Columbia, at (573) 874-6394. She will be happy to assist you with any questions you may have.