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At the beginning of the episode, Mr. Krabs has SpongeBob clean the Krusty Krab, and then he tells him to go back to making Krabby Patties, however when SpongeBob goes to the kitchen to do so, he finds out that the grill is missing. SpongeBob panics when he sees the grill is missing, but he then notices and follows a trail leading to an abandoned cart garage along with Mr. Krabs.
Inside of the garage, it's revealed that the grill was stolen by a group of children who decorate it and turn it into a race cart. Mr. Krabs tells the children that he owns the grill, but the children refuse to give it back. After Mr. Krabs gets hurt by a contraption, SpongeBob tries to talk to the children since he has the heart of a kid. SpongeBob tells the children that his cart is better than the grill, which makes the children angry and causes them to want to race against SpongeBob and Mr. Krabs to see who has the fastest cart.
The children as well as both SpongeBob and Mr. Krabs bring their carts to Murder Hill so that they can race. Plankton also joins so that he can the Krabby Patty secret formula, however, Mr. Krabs destroys his cart before the race even starts. The remaining carts then go down the hill, and during the race the children cheat by physically attacking Mr. Krabs, and they also cause a bunch of boat crashes. After the children cut off the brakes for SpongeBob and Mr. Krabs' cart, SpongeBob tells Mr. Krabs that he needs to have the mindset of a child, and he then takes some plugs from a plug factory to win.
After SpongeBob plugs a wire into the grill, the top gets burnt and causes the children to fall off of it. SpongeBob and Mr. Krabs win the race and get to keep the grill, but they end up crashing into a nearby pole after crossing the finish line. At the end of the episode, Mr. Krabs, who is now in a body cast, tells the story of how he won the race, and the children turn the Krusty Krab into a race cart.
