Education   

Day Care - Families with working parents benefit from the available public /private day care services in Doniphan County. Local facilities provide educational classes and activities for preschool-aged children, as well as offering day care for kindergarten and elementary students. Summer programs are also available.

Elementary and Secondary Schools - Doniphan County is served by five school districts. The average teacher/pupil ratio is 11.68 with expenditures per pupil averaging $5,925.16. Of the 87.9% of students earning a high school diploma, 81% pursue post secondary education/training.

Doniphan County School Web Sites

Troy

Elwood

Wathena

Highland

  Incentives  

Doniphan County offers an exceptional package of incentives designed to increase the profitability of companies who decide to locate or expand their operations here. The Doniphan County Economic Development Commission works in conjunction with business and civic leaders, in addition to local, state and regional economic development organizations to provide consulting and technical assistance to new and expanding businesses.

Enterprise Zone Credits

First Stop Clearinghouse

Summary of Enterprise Zone Tax Credits

High Performance Incentive Program

Tax Credit For Research

Inventory Tax Exemption

Tax Credit For Day Care Facilities

Neighborhood Revitalization Program

Tax Exemptions for Industrial Revenue Bonds

PROPERTY TAX EXEMPTION

The securing of private economic growth and development and the addition of new jobs in Doniphan County are important current and long-term objectives. Therefore, a statement to establish a uniform and standard policy for the granting of property tax exemptions and tax incentives for real and personal property used for economic development has been adopted by the taxing entities within the county.

ENTERPRISE ZONE CREDITS

Kansas offers Enterprise Zone Tax Credits to encourage the construction and expansion of business and industry throughout the state. These credits are available to qualifying businesses based on the type of facility (manufacturing , non-manufacturing, or retail), the capital investment, and the number of net new jobs created. Manufacturing and non-manufacturing are eligible for all Enterprise Zone incentives. The sole Enterprise Zone incentive for retail businesses is the sales tax exemption.  It is only available in communities with a population of less than 2,500.

Eligibility for the various income tax credits and the exact amount of the credit depends upon the location of the facility (metropolitan, non-metropolitan or designated non-metropolitan region). Doniphan County is a designated non-metropolitan region, which means that we can offer  enhanced state-supported incentives.

A sales tax exemption is available on the materials, equipment and services purchased when building, expanding, or renovating a business facility. State income tax credits are available for job creation and capital investment. Earned credits may be used to offset up to 100% of the business' annual state income tax liability. Unused credits may be carried forward indefinitely and applied in subsequent tax years until the credits are exhausted.

Certain facility expansions and renovations which meet the requirements of a qualified business investment are also eligible for tax credits under these programs. The facility must be owned and operated by the taxpayer before improvements are made. A qualified business investment is defined as the difference between the final value of the facility after the expansion and the average value of the facility in the year prior to the investment. If the property is newly acquired, its value (for the purpose of calculation the credit) is the original cost; or eight times the net annual rate if leased by the taxpayer. The business may opt to transfer or retain the credits if the facility is acquired by or leased to another entity.

Summary of Enterprise Zone Tax Credits

HIGH PERFORMANCE INCENTIVE PROGRAM

A program designed to retain Kansas' existing high performance manufacturers, encourages investment in worker training and education. The incentives offered under this program are limited to manufacturers that employ less than 500, pay above average wages for their industry and either invest 2% of their payroll in training or participate in one of Kansas' workforce training programs.

Specific incentives extended for firms meeting the criteria previously mentioned include a sales tax exemption; a 10% Investment Tax Credit and priority consideration for other state businesses assistance programs. Eligible purchases covered by the sales tax exemption and capital outlay are identical to those set forth under the Enterprise Zone program, without being tied to a job creation requirement.

TAX EXEMPTIONS FOR INDUSTRIAL REVENUE BONDS

Industrial Revenue Bonds are the most popular and cost-efficient methods of financing business growth currently available to credit-worthy companies. State law allows exemption of property tax financed with IRB's (taxable or tax-exempt) from local ad valorem (real estate and personal property) taxation. Such an exemption may be extended for up to 10 years after the bonds have been issued. However, cities or counties may require that a percentage of normal taxes be paid over the 10-year period to help offset direct costs for city or county services. Doniphan County has adopted a policy that allows us to offer the fill 10-year ad valorem tax exemption. Ô[he cost of the building materials and permanent installation of equipment are also exempt from state and local sales taxes (K.S.A. 79-2603).

NEIGHBORHOOD REVITALIZATION PROGRAM

The Neighborhood Revitalization Act passed by the Kansas Legislature in 1994, authorizes municipalities and counties to establish tax rebate programs in order to provide incentives for property owners to make improvements and build new structures. The tax rebate is the part of the ad valorem property tax paid by a taxpayer on a parcel qualified under the Program that is attributable to the increase in the assessed valuation of the parcel. In Doniphan County, the proposed project must increase the appraised value a minimum of $5,000.  Before construction starts, an application to qualify and participate must be approved by the County Appraiser's Office.

INVENTORY TAX EXEMPTION

On January 1,1989, all merchants' and manufacturers' inventory became exempt from property taxes by constitutional amendment.

TAX CREDIT FOR RESEARCH

In order to encourage research and development activities within the state, taxpayers who invest in research and development are entitled to tax credits against Kansas income tax liability (K.S.A. 79-32, 182 Ct seq.). Kansas law establishes the maximum credit at 6.5% of an enterprise's annual qualified research and development expenditures. However, only 25% of the allowable annual credit may be claimed in any one year. Any remaining credit may be used in 25% increments against future income tax obligations, until the total amount of the credit is exhausted.

TAX CREDIT FOR DAY CARE FACILITIES

Tax credits are offered against Kansas income tax liability for businesses providing child day care services to employees. These credits apply to taxpayers who pay for or provide child day care services for their employees, or that provide facilities and necessary equipment for child day care services (K.S.A. 190 et seq.).

FIRST STOP CLEARINGHOUSE

Correctly registering a business is a crucial step in the business development process. To help with the registration procedure, the state of Kansas has provided the "First Stop Clearinghouse" within the Department of Commerce and Housing. The clearinghouse centralizes all information needed to establish and operate a business in Kansas, and serves as a liaison between business and state agencies. They provide all necessary applications and forms required by agencies that license, regulate or tax business. Also, it provides a central point of contact for State government requirements, to streamline the registration process. The office will expedite the establishment of expansion of any business and will answer questions regarding the procedures for starting or expanding a business in the state.

Industries considering Doniphan County for new plant locations are encouraged to request labor market data. Data generated would provide an overview indicating the type of work force that may be available, including: male/female labor force, age distribution, seasonal/part-time workers, job registrants at Job Service Centers, high school graduates and employment by sector and occupation.

Many of these workers already have the training necessary to contribute immediately to their employer's profitability. For those who might lack the skills appropriate to an employers' needs, the state of Kansas would like to help fund the training and retraining of your employees. If your company is new to Kansas, or if your Kansas business is expanding or restructuring, you may qualify for assistance under one of our work force training programs. These flexible programs offer:

• a custom-designed program to meet your specific training needs;

• a collaborative effort among multiple Kansas agencies;

• a streamlined application and reimbursement process; and maximum flexibility and minimal "red tape."
  
  

The Kansas Industrial Training Program works primarily with manufacturing, distribution and regional or national service firms in the process of adding five or more new jobs to a new or existing program. Each training program is geared to the company's own specifications and its hallmarks are flexibility and ease of use.

The logistics of KIT are as flexible as the training itself. Qualified instructors may come from the company's supervisory staff, vocational-technical schools, community colleges, vendors, consultants, etc. The training might be offered in vo-technical schools, local colleges, temporary rental facilities or at the company's facility. The company retains complete control over hiring specifications and final trainee selection. The Kansas Department of Human Resources can assist with screening potential trainees, if desired.

The Kansas Department of Commerce pays the negotiated cost for all KIT training. Typically these costs can include: instructors' salaries; travel, lodging, meals; video tape development; training manuals, textbooks; supplies and materials; minor equipment; certain utility costs; temporary training facilities; and curriculum planning and development.

The Kansas Industrial Retraining Program is designed for restructuring companies whose employees are likely to be displaced due to obsolete or inadequate job skills. The program is customized to your company's needs.

The program is similar to KIT with the following exceptions:

• Eligibility is limited to basic enterprises that are restructuring due to the incorporation of existing technology, new technology, product diversification or new production activities. Minimum training requirements of five existing employees.

• Same expenses are covered by slate, however, KIR requires matching funds from the company.

• Trainees selected are existing employees likely to be displaced due to obsolete or inadequate job skills amid knowledge.

New and expanding businesses or consortiums of businesses that are creating a large number of new jobs and/or new jobs paying above-average wages.  Customized to your company's needs.

IMPACT has two major components: SKILL (State of Kansas Investments in Lifelong Learning) and MPI (Major Project Investment).   SKILL funds may be used to pay for workforce training expenses.  MPI funds may be used for other expenses related to the project such as the purchase or relocation of equipment, labor recruitment or building costs.  IMPACT is funded through tax-exempt, public purpose bonds issued by the Kansas Finance Development Authority.  Individual project funding is limited to 90% of the witholding taxes received from the new jobs over a ten-year period.                      

For more information, go to www.kansascommerce.com

   Labor  

Located in a constitutionally guaranteed "Right-to-Work" state provides both employees and employers a labor environment conducive to high productivity. Much of the county's industrial growth is attributed to good labor-management relations. Unionization in Kansas is well below the national average.

MAJOR MANUFACTURERS & EMPLOYERS IN DONIPHAN COUNTY

Company

31

No

27

No

70

Yes

18

No

330

No

25

No

EMPLOYMENT BY CATEGORY

Industry

   Taxes  

The clearinghouse will provide all necessary applications and forms required by agencies which license, regulate, or tax business. Iii addition, questions can be answered regarding the procedures relating to starting or expanding a business in the state. If needed, the inquiry will be referred to agencies that handle specific issues or provide forms that are better dealt with directly.

CORPORATE INCOME TAX - For corporations whose facilities are solely within state boundaries, the tax is 4% of net income. In addition, net income in excess of $50,000 is subject to a 3.35% surtax. For those corporations having facilities both inside and outside the state, the net income attributed to the Kansas operation is based upon the percentage of the corporation's business located in Kansas. A business' tax obligation is determined by a "three-factor formula" using the proportion of sales, property, and dollar payroll attributable to the Kansas facility. Corporations may use a "two factor" (sales and property) apportionment formula to calculate tax liability if the payroll factor for a taxable year exceeds 200% of the average of the property and sales factors. Also, state law allows net operating losses to he carried forward to each of the ten years following the taxable year of the net operating loss.

UNEMPLOYMENT INSURANCE - Employer contribution rates in Kansas range from 0.05% to 4.27% (for positive balance employers) on the first $8,000 in wages paid annually to an employee. The tax range for negative balance employers has been established as 5.6% to 7.4%. Subject to eligibility, there is a one-week waiting period prior to a person's receiving any unemployment benefits. The maximum benefit is $351 per week and the minimum benefit is $87.

The contribution rate assigned to each employer is based on the experience rate of the employer. If an employer already has a facility in Kansas and has established shed an experience rating, the employer must elect the same tax for a new facility. Companies moving to Kansas with an assigned experience rate from another state retain that rate in Kansas.

New employers in Kansas are assigned an entry contribution rate, which varies with the type of industry. This rate is applicable to new employers until there have been at least 24 consecutive months immediately preceding the rate computation date of June 30. The 24 month entry period is the minimum period throughout which benefits may be charged against such employer's account. Once eligibility has been established for an experience rating, the employer is awarded an adjusted rate.

The contribution rate for new employers in 2003 is as follows:

WORKERS COMPENSATION - Premiums for worker's compensation insurance in Kansas are determined by applying the rate for a specific occupation, per $100 payroll, to the annual wage per employee.

Businesses can obtain worker's compensation insurance from private insurance companies or, upon application, by becoming self insured. Under the new Kansas law, groups of employers who are engaged in dissimilar types of businesses may now form a self-insurance pool through trade associations.

The current maximum weekly benefit is 75% of the state average weekly wage for a specific occupation. Worker's compensation benefits cannot exceed $319 per week.

SALES AND USE TAX - The Kansas sales and use tax is 5.3% of the sale price of tangible personal property amid taxable services sold at retail to the consumer. A tax of 2.5% is applied to the gross receipts from all sales of electricity, gas, amid water used in the production of products, the irrigation of crops, and the provision of services which are not reusable or resaleable. The service of installing or applying tangible personal property is taxable at the same rate. Cities and counties nay collect an additional maximum of 1% on each of the base rates noted above.

Sales tax paid on the purchase of machinery, equipment amid certain other tangible property may be exempted if the applicant business qualifies for job and investment tax credits and is located within a state designated Enterprise Zone. (K.S.A. 79-36t)6) Companies that qualify for the High Performance Business Incentive Program are eligible to receive this exemption without being tied to the job creation requirement. This exemption extends to manufacturing machinery and equipment as well as to any quality control and pollution control equipment installed.

All sales of manufacturing machinery amid equipment are exempt from sales taxes Also, machinery and equipment purchased primarily for use in the assembly, processing, finishing, storing, warehousing, or distribution of tangible personal property intended for resale.

FRANCHISE TAX - None.

INVENTORY TAX EXEMPTION - All merchants' and manufacturers' inventories have been exempt from property taxes by constitutional amendment since 1989.

TANGIBLE PROPERTY TAX - Both real and tangible personal property are subject to ad valorem taxation by cities, counties and special taxing districts. Intangible property is classified amid taxed separately. All property is appraised at its fair market value. The rate of tax depends on the levy of the local taxing district. Both real and tangible personal property is assessed by the county assessor in the taxing district in which the property is located. Taxes are paid to the county treasurer.

Property Tax Base: Residential - 11.5% of market. Commercial-Industrial - 25% of market.

   Transportation  

AIRPORTS - Interstate 229 and 29 highways provide quick access to Kansas City International Airport ( KCI ), one-half hour south of the US 36 Highway corridor area. Combined with close proximity to Rosecrans Airport and enhanced highway access via US 36 and K238 Interchange, a particularly good opportunity for air travel and transportation in terms of industrial development exists. Rosecrans Memorial Airport in St. Joseph lies across Browning Lake immediately north of the corridor area. Kansas 238 Highway provides access on the Kansas side. Rosecrans Airport has an 8,000 foot concrete runway, 50 feet wide and a 4,800 foot crosswind runway and possesses a full instrument landing system, allowing for all weather, 24 hour traffic.

AIR FREIGHT & MOTOR CARRIERS - Air freight service is available on 13 commercial passenger air lines plus the added benefit of 10 air freight companies. The 26 motor freight companies serving Doniphan County interline with 225 trucking companies in the Kansas City area, allowing delivery within 2 working days to all points in the continental United States. UPS, Federal Express, Emery and others provide package delivery.

RAIL - The Northeast Kansas amid Missouri Railroad (NEKM) operates a short freight line running east and west across the county. The railroad runs parallel to US Highway 36 and within one mile of Rosecrans Airport. The rail line passes through Elwood, Wathena and Troy and connects with three major rail lines in St. Joseph, MO and 11 main line rail carriers in Kansas City, offering over 300 movements a day.

WATERWAYS - The Missouri River is important in transporting the area's raw and processed products to ocean going vessels at major market ports for world-wide distribution. Eight barge lines travel the river where it borders Doniphan County. A Port Authority is located at St. Joseph. The channel depth is 9 feet. The width is 300 feet.

MILEAGE CHART FROM DONIPHAN COUNTY TO: