Occupation Taxes

Known by about a dozen different terms across the country, what is most commonly acknowledged or referred to as a Business License is a bit of a misnomer. A License usually entails some regulatory control over a specific activity or pre-qualifying criteria, credentials, or testing to engage in the activity (for example, possessing the educational qualifications to be a massage therapist or being old enough to operate a drinking establishment). While there may be associated inspections and approvals for where a business may operate, most business activities do not face regulatory oversight.

All entities engaging in business activity in Kansas City, KS, must register and file an occupation tax application. In addition to the occupation tax, some business activities also require a regulatory license or permit.

The Unified Government charges an occupation tax for business within our jurisdiction, regardless of physical location.

Some businesses are exempt by ordinance within specific criteria, including but not limited to businesses individually operated by a blind person, attorneys for the occupation of attorney, agricultural growers for products grown and sold within the state, Milk product production, Motor Vehicle fuel sales, Organizations operated wholly for charitable, religious, benevolent, fraternal, civic, educational- from which profit is not derived by any individual, Organizations qualified by the I.R.S. as 501(c)3. Exempt entities still file with our office under the qualifying exemption Sec. 34-37 Exemptions.

The occupation tax ordinance is based on the North American Industry Classification System (NAICS) codes, which the Federal government designs to classify and describe every imaginable business type. The Unified Government occupation tax ordinance assigns an annual fee to each of these codes based on one of several possible factors, with examples below.

Square Footage

All retail, wholesale, manufacturing, processing, and warehousing businesses are assessed a fee based on the physical size of their facility.

Number of Employees

Banks, insurance agencies, security guard services, employment agencies, engineering firms, and others are assessed a fee based on the number of people they employ or credentialed professionals.

Flat Fee

Construction, building services, educational, support, and technical services are assessed flat fees prescribed by the ordinance.

Number of Units

Taxi/Livery services, automobile tow services, hotels and motels, trash removal services, and several other businesses are assessed a fee based on the number of units operated or controlled by them.

Business Entity Types & Activities

No Prior Business Record in KCK

If your business is in Kansas City, KS, you must complete a zoning application.

  • All businesses physically located in KCK must register annually and pay an occupation tax as long as the business exists unless specifically exempted by ordinance.

  • Businesses not located in but engaged in business activities in KCK must register and pay an occupation tax for work conducted in the city unless specifically exempted by ordinance.

Business Application Process

Business from a Commercial Location

If your business is or will be PHYSICALLY located in Kansas City, KS:

  1. You will need to submit a Commercial Zoning Application(PDF, 99KB) to businesslicense@wycokck.org or dropped off in person or mailed to our office at 4953 State Ave Kansas City, KS 66102.

  2. Once you receive zoning approval, you will need to contact our Building Inspection team at (913) 573-8620 to schedule a zoning inspection.

  3. Once you pass your zoning inspection, you will submit the Commercial Occupation Tax Application(PDF, 159KB) to businesslicense@wycokck.org or dropped off in person or mailed to our office at 4953 State Ave Kansas City, KS 66102. Fill out the application based on your business type to the best of your ability.

Business from a Residence

If your business is or will be PHYSICALLY located in Kansas City, KS:

  1. You will need to submit a Home Zoning Application(PDF, 16KB) to businesslicense@wycokck.org or dropped off in person or mailed to our office at 4953 State Ave Kansas City, KS 66102.

  2. Once you receive zoning approval, you will submit the Home Occupation Tax Application(PDF, 160KB) to businesslicense@wycokck.org or dropped off in person or mailed to our office at 4953 State Ave Kansas City, KS 66102.

We will assign the business licensed number and the NAICS code. We operate from the 1997 NAICS codes, so the most current classifications won’t apply. Once we receive the application, we will enter the information into our system and email you the fee due, along with a link to pay online. If you have any questions while filling out the application, please call our office at (913) 573-8780.

Businesses outside of Kansas City, Kansas

Your business is not or will not be physically located in Kansas City, KS:

You will bypass the zoning step and submit the Commercial Occupation Tax Application(PDF, 159KB) to our office at businesslicense@wycokck.org or dropped off in person or mailed to our office at 4953 State Ave Kansas City, KS 66102. Fill out the application based on your business type to the best of your ability.

Additional requirements

The following special trade contractors must submit a $5000 surety bond. Use our fact sheets below if you don’t have a surety bond through your insurance company. Please ensure you’ve submitted a signed fact sheet along with the power of attorney page to businesslicense@wycokck.org.