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Wyandotte County - Unified Government |
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Code of Ordinances |
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Chapter 34. TAXATION |
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Article III. OCCUPATION TAX |
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Division 2. FEE SCHEDULE |
§ 34-77. Enumerated occupations.
Latest version.
(a)
All persons engaged in the following businesses shall pay the occupation tax set out below for the respective businesses. If no other period is specified, the tax stated is the annual amount.
NAICS Code Tax Agriculture, Forestry, Fishing, and Hunting 111400-111422 Horticulture specialist $136.00 115100-115111 Crop services 136.00 115112 Soil preparation services 136.00 115113-115114 Crop harvesting 136.00 115115-115116 Farm labor and management services 136.00 115200-115210 Animal services, except veterinary 96.00 115210 Stables 96.00 Mining 211100-211112 Oil and gas production 108.00 212100-212299 Mining 273.00 212311-212319 Quarrying with crusher 273.00 212320-212399 Quarrying without crusher 136.00 213100-213110 Services related to mining 273.00 213111-213112 Services related to oil and gas production 273.00 213113-213115 Other mining support 273.00 Utilities 221200-221210 Gas distribution 453.00 221310 Irrigation systems 136.00 Construction 233100-233110 Subdividers and developers 136.00 233200-233220 Residential building contractor 136.00 233300-233320 Nonresidential building contractor 193.00 234100-234120 Highway and street construction 273.00 234900-234990 Heavy construction, except highway and street 273.00 235100-235110 Plumbing, heating (except electric), and air conditioning contractors 193.00 235200-235210 Painting, paper hanging, and decorating contractor 136.00 235300-235310 Electrical contractor 237.00 235400-235430 Masonry, stonework, tile setting, and plastering 136.00 235500-235520 Carpentering and flooring 136.00 235600-235610 Roofing and sheet metal work 193.00 235700-235710 Concrete work 136.00 235800-235810 Water well drilling 136.00 235900-235990 Miscellaneous contractors 136.00 Non-Store Retailers 421440 Coin-op amusement device distributor 96.00 454210 Vending machine operators 96.00 454394 Non-store direct sales (by means of vehicle, cart, or stand), per vehicle, cart, or stand 96.00 454395 Newspaper home delivery, per vehicle 96.00 454396 Group sales and solicitors 441.00 454397 One day non-store sales, per day At fairs or festivals, if the total venue where the fair or festival is located is: 0—10 acres 0 11—200 acres 67.00 201—500 acres 136.00 Over 500 acres 250.00 All other nonstore sales 250.00 454398 Other nonstore sales, annual At fairs or festivals, if the total venue where the fair or festival is located is: 0—10 acres 0 11—200 acres 67.00 201—500 acres 136.00 Over 500 acres 250.00 All other nonstore sales 250.00 Transportation and Warehousing 481100-481219 Air transportation and related services 140.00 482100-482112 Railroads 1,635.00 483100-483212 Water transportation not elsewhere classified, per month 198.00 484110 Local trucking, per square foot 484115 Local trucking, per square foot 484120 Long distance trucking, per square foot 484200-484230 Specialized freight trucking, per square foot (NAICS Codes 484110-484120 and 484200-484230) Square feet of the total interior space without regard to use plus 25% of the square feet of any exterior space Square Feet 0 to 10,999 196.00 11,000 to 20,999 205.00 21,000 to 30,999 214.00 31,000 to 40,999 223.00 41,000 to 50,999 232.00 51,000 to 60,999 241.00 61,000 to 70,999 250.00 71,000 to 80,999 259.00 81,000 to 90,999 268.00 91,000 to 100,999 277.00 101,000 to 200,999 277.00 201,000 to 300,999 277.00 301,000 to 400,999 277.00 401,000 to 500,999 277.00 501,000 or more 277.00 485113 Buses, per vehicle 8.00 485310 Taxicabs, per vehicle 8.00 485320 Limousines, per vehicle 8.00 485400-485410 School buses (operated for profit), per vehicle 8.00 485500-485510 Passenger transportation charter service 108.00 485991 Special needs transportation, per vehicle 8.00 486100-486990 Pipeline transportation 453.00 487200-487210 Excursion boat operation, per month 198.00 488100-488390 Other transportation support 136.00 488410 Towing services, per vehicle 96.00 488490 Terminal and services facilities for motor vehicle passenger transportation 106.00 488495 Terminal maintenance facilities for motor freight transportation 158.00 488500-488510 Freight forwarding 193.00 488900-488999 Miscellaneous services incidental to transportation 136.00 492000-492210 Messenger and delivery service 96.00 493110-493130 Public warehousing, per square foot Farm products, household goods, and other Square Feet 0 to 9,999 96.00 10,000 to 19,999 123.00 20,000 to 29,999 150.00 30,000 to 39,999 178.00 40,000 to 49,999 206.00 50,000 to 59,999 235.00 60,000 to 69,999 262.00 70,000 to 79,999 288.00 80,000 to 89,999 316.00 90,000 to 99,999 343.00 100,000 to 249,999 372.00 250,000 and over 405.00 Refrigerated goods Square Feet 0 to 9,999 96.00 10,000 to 19,999 160.00 20,000 to 29,999 223.00 30,000 to 39,999 288.00 40,000 to 49,999 351.00 50,000 to 59,999 416.00 60,000 to 69,999 479.00 70,000 to 79,999 542.00 80,000 to 89,999 612.00 90,000 to 99,999 673.00 100,000 to 249,999 738.00 250,000 and over 810.00 Information 511110 Newspapers Daily publications 497.00 Weekly publications 246.00 511120-511199 All other publishers 102.00 512110 Motion picture production and allied services 136.00 512120 Motion picture distribution and allied services 96.00 512131 Motion picture theaters, indoor, per screen 237.00 512132 Motion picture theaters, outdoor, per screen 237.00 512190-512199 Motion picture and video production 136.00 512200-512290 Sound recording industries 136.00 513100-513220 Radio and television broadcasting 273.00 513300-513340 Telephone communication 1,310.00 513350 Telegraph communication 653.00 513390 Other telecommunication services 273.00 514110 News syndicates 136.00 514190-514199 Other information services 136.00 514200-514210 Computer programming and data processing services 136.00 Finance and Insurance 522100-524130 Banks, savings and loan associations, credit unions Commercial and stock savings banks Mutual savings banks Trust companies not engaged in deposit banking Establishments performing functions closely related to banking Rediscount and financing institutions for credit agencies other than banks Savings and loan associations Agricultural credit institutions Personal credit institutions Business credit institutions Mortgage bankers and brokers Security brokers and dealers Commodity contracts brokers and dealers Services allied with the exchange of securities or commodities Pension, health, and welfare fund management Investment offices Trusts Miscellaneous investing (NAICS Codes 522100 through 524130) 1 to 5 employees 108.00 6 to 10 employees 161.00 11 to 15 employees 217.00 16 employees and over 273.00 523930 Debt counseling 136.00 524200-524298 Insurance agents and brokers Per firm 96.00 Plus per agent over one 4.00 525100-525990 Insurance and employee benefit fund management 1 to 5 employees 108.00 6 to 10 employees 161.00 11 to 15 employees 217.00 16 employees and over 273.00 Real Estate and Rental and Leasing 531190 Lessors of mobile home property (leasing more than four units), per unit 3.00 531200-531390 Real estate agents and managers Per firm 96.00 Plus per agent over one 4.00 532100-532120 Automotive rental and leasing 193.00 532210 Electronic and appliance rental and leasing services 193.00 532220 Clothing rental 96.00 532230 Video rental 108.00 532291 Invalid supplies rental 96.00 532292 Sporting goods/boat rentals 96.00 532298 Coin-operated amusement and music device rentals or distribution 96.00 532299 Other consumer goods rental 96.00 532300-532310 General rental centers 193.00 532411 Other transportation equipment rental 193.00 532412-533110 Other machinery and equipment leasing 193.00 Professional, Scientific, and Technical Services 541191 Title abstract offices 96.00 541199 Other legal services (except attorneys) 96.00 541200-541219 Accounting, auditing, and bookkeeping services, (excluding tax return preparation services) per individual accountant, auditor, or bookkeeper 96.00 541299 Tax return preparation service Per firm 108.00 Plus per agent over one 4.00 541300-541379 Engineering, architectural, and survey services, per individual engineer, architect, or surveyor 96.00 541380 Commercial testing laboratories 106.00 541400-541490 Specialized design services 136.00 541500-541519 Computer system design and related services 136.00 541610-541690 Management and consulting services 136.00 541710-541720 Research and development services 106.00 541810 Advertising agencies Per firm 108.00 Plus per agent over one 4.00 541820 Public relations 136.00 541830-541840 Radio, television, and publishers' advertising representatives Per firm 108.00 Plus per agent over one 4.00 541850 Display advertising services 441.00 541851 Outdoor advertising services Per outdoor advertising sign face of less than 300 square feet 340.00 Per outdoor advertising sign face of 300 square feet or more 1,359.00 541852 Digital outdoor advertising services 541853 Per digital outdoor advertising sign face of less than 300 square feet 680.00 541854 Per digital outdoor advertising sign face of 300 square feet or more 2718.00 541860-541870 Direct mail advertising services 96.00 541890 Other advertising services Per firm 108.00 Plus per agent over one 4.00 541920-541921 Photographic studios, portrait 96.00 541922 Commercial photography, art, and graphics 140.00 541940 Veterinary services 96.00 541990 Business services not elsewhere classified 96.00 Management of Companies and Enterprises 551100-551114 Holding offices 1 to 5 employees 108.00 6 to 10 employees 161.00 11 to 15 employees 217.00 16 employees and over 273.00 Administrative and Support and Waste Management and Remediation Services 561310 Employment placement agencies 1 to 10 employees 96.00 11 to 15 employees 143.00 16 employees and over 193.00 561320-561330 Temporary help and employee leasing services 136.00 561410 Document preparation services 96.00 561420-561422 Telephone call centers, answering services, telemarketing services 1 to 10 employees 96.00 11 to 15 employees 143.00 16 employees and over 193.00 561430-561439 Business service centers 96.00 561440-561450 Consumer credit reporting agencies, mercantile reporting agencies, and adjustment and collection agencies Per firm 108.00 Plus per agent over one 4.00 561491 Repossession services 96.00 561492 Stenographic services and reproduction services not classified elsewhere 96.00 561499 Other business support services 96.00 561500-561599 Travel and ticket agencies Per firm 96.00 Plus per agent over one 4.00 561600-561621 Detective agencies and protective services 1 to 2 employees 136.00 3 to 10 employees 273.00 11 to 20 employees 409.00 21 to 40 employees 710.00 41 to 60 employees 928.00 61 employees and over 1,224.00 561622 Locksmiths 136.00 561710 Disinfecting and exterminating 136.00 561720 Janitorial services 136.00 561730 Landscaping services 136.00 561740 Carpet and upholstery cleaning 96.00 561790 Other services to buildings and dwellings 96.00 561990 All other support services 96.00 561999 Auctioneers, per auctioneer 96.00 562110-562119 Trash collecting, per vehicle 96.00 562212 Landfills, per cubic yard of permitted net air space capacity, not including cover, to be determined on the basis of the original permitted capacity, plus any approved expansion, such capacity figures to be verified by an independent engineer at the taxpayer's cost .05 562213 Medical waste incinerator, per pound hourly put-through capacity as certified by an independent engineer at the taxpayer's cost 72.00 562219 Other sanitation, (includes snow plowing) 136.00 562920 Used oil truck-to-rail transfer facility or used oil processing facility, per gallon daily put-through capacity as certified by an independent engineer at the taxpayer's cost 1.00 562990 All other waste management services 96.00 562991 Septic tank cleaners 136.00 Educational Services 611400-611519 Correspondence and vocational schools, business, computer and management schools 96.00 611600-611699 Other schools operated for profit 96.00 Health Care and Social Assistance 621100-621112 Physicians, per licensed physician 96.00 621200-621210 Dentists, per licensed dentist 96.00 621300-621399 Other health practitioner 96.00 621400-621498 Miscellaneous health and allied services not classified elsewhere 96.00 621500 Medical and diagnostic laboratories 106.00 621600-621610 Home health care services 96.00 621900-621999 Ambulance services, per vehicle 8.00 622100-622310 Hospitals (for profit), per bed 3.00 623100-623110 Nursing and personal care facilities (for profit), per bed 3.00 623200-623990 Residential care facilities 136.00 624400-624410 Child care services (6 children or more) 136.00 624411 Babysitting services (fewer than 6 children) 96.00 Arts, Entertainment, and Recreation 711110 Theatrical producers (except motion pictures), booking agencies, bands, orchestras, and entertainers Per firm 96.00 Plus per agent over one 4.00 711111 Theatrical performance, per day 8.00 711120 Public dance, per day 39.00 711190 Concert, per day 96.00 711191 Carnivals (each location), per week 542.00 711192 Circuses, per week 217.00 711211 Professional or semi-pro sports team/club 198.00 711212 Dragstrip or speedway, per month 198.00 711213 Horse track, per month 403.00 711214 Dog track, per month 403.00 711215 Boxing, per day 96.00 711216 Wrestling, per day 96.00 711310 Fair, per week 217.00 711311 Rodeos, per week 217.00 711312 Exhibitions for pay, per day 12.00 711510 Independent artists, writers, and performers 96.00 712110 Art galleries, museums (for profit) 96.00 712130 Zoos 96.00 713110 Amusement parks, per month 100.00 713111 Kiddie parks 96.00 713120 Coin-operated amusement device parlors 217.00 713910 Golf course, per month 50.00 713930 Marina 217.00 713940 Athletic clubs, gymnasiums 96.00 713941 Skating rinks 180.00 713942 Swimming pools 106.00 713943 Tennis courts, racquetball courts 96.00 713950 Bowling alleys and billiard and pool establishments 96.00 713990 Other amusement and recreation industries 96.00 Dance halls, studios, and schools 96.00 Miniature golf courses 96.00 Driving ranges 96.00 Gun clubs 96.00 Shooting ranges 96.00 Go-cart raceways 96.00 Slot car race tracks 96.00 Riding stables 96.00 Miscellaneous amusement and recreation services not listed elsewhere 96.00 713998 Fireworks displays, per day 39.00 Accommodations and Food Services 721100-721199 Hotels, motels, and tourist courts, per rental unit 3.00 721200-721214 Camps and trailering parks, per space 4.00 721300-721310 Rooming and boarding houses, per rental unit 3.00 Other Services (except Public Administration) 811100-811191 Automotive diagnostic center, inspection service, repair shop 106.00 811192 Car wash 96.00 811198 Other automotive repair and maintenance 106.00 811200-811211 Electrical repair and servicing, radio and television 96.00 811212-811219 Other electrical repair 96.00 811299 Scale contractors and service 136.00 811300-811310 Commercial and industrial machinery repair 136.00 811400-811412 Electrical repair, air conditioners 96.00 811420 Reupholstery and furniture repair 96.00 811430 Shoe repair shops, shoe shine parlors 96.00 811490 Miscellaneous repair and servicing 96.00 812111 Barber shop 96.00 812112 Beauty shop 96.00 812113 Nail salons 96.00 812190-812196 Other personal care services 96.00 812198 Tattoo parlors 96.00 812199 Beauty spa, health club, reducing salon, fitness center 96.00 812200 Funeral services 140.00 812232 Dry cleaning, including fur cleaning, repairing, and storage and clothing alteration 96.00 812310 Coin-op laundries/dry cleaning 96.00 812311-812319 General laundry 96.00 812320 Other cleaning 96.00 812330-812332 Linen supply 96.00 812331 Diaper service 96.00 812900-812919 Other personal services 96.00 812920-812922 Photofinishing laboratories 96.00 812930 Parking lots Fewer than 20 spaces 96.00 20 to 40 spaces 143.00 41 to 100 spaces 193.00 Over 100 spaces 242.00 812990 Bail bonding 96.00 812998 Dating service, escort service 96.00 812999 Fortune teller 96.00 The tax amounts set out in this section are the 2012 tax amounts, which January 1 of each following year shall increase according to the procedure and by the percentage set out in section 34-72 of this chapter.
(Code 1988, § 34-67; Ord. No. 65072, § 10, 10-23-1986; Ord. No. 65409, § 2, 3-23-1989; Ord. No. 65455, § 6, 8-17-1989; Ord. No. 65557, § 1, 8-16-1990; Ord. No. 65671, § 3, 10-17-1991; Ord. No. 65761, § 2, 10-22-1992; Ord. No. 65794, § 1, 12-3-1992; Ord. No. O-8-98, §§ 1, 2, 3-5-1998; Ord. No. O-51-99, § 7, 8-19-1999; Ord. No. O-88-99, § 2, 12-2-1999; Ord. No. O-58-02, § 1, 8-1-2002; Ord. No. O-67-02, § 1, 9-5-2002; Ord. No. O-24-03, § 1, 6-5-2003; Ord. No. O-67-03, § 4, 11-20-2003; Ord. No. O-38-11, § 5, 9-15-2011; Ord. No. O-12-12, § 1, 2-16-2012; Ord. No. O-11-15 , § 1, 2-5-2014)