City of Mission Woods, KS Occupation License Tax

The license tax hereby levied shall be in the following amounts on the following businesses, trades, professions, and occupations conducted, pursued, carried, on or operated within the limits of the City of Mission Woods, Kansas, for a twelve-month period, unless a different time is specifically stated:

(a)

Retail Stores.

(1)

All retail stores engaged in the sale of groceries, clothing, hardware, notions, furniture, home furnishings, services, paint, drugs, and all callings, trades, businesses, the occupation tax of which is not set forth in the following subparagraphs "b" through "k" inclusive, shall pay an occupation tax computed on the basis of the following schedule of interior square footage occupied by said business without regard to use; except that stores which have a second floor or basement in addition to the main floor (the one with the largest interior square footage) and which is open in whole or in part to the general public shall, upon the additional floor or floors add one-half (Y2) of the interior square footage, of such additional floor or floors, without regard to use, to the square footage of the main floor, and the total square footage as thus computed shall determine the tax in accordance with the following schedule:

Square Footage	Tax
0 to 499	$50
500 to 999	$65
1,000 to 1,499	$80
1,500 to 1,999	$95
2,000 to 2,499	$110
2,500 to 2,999	$125
3,000 to 49,999	$125 plus $60 for each 1,000 square feet or any part thereof in excess of 2,999 square feet
50,000 to 69,999	$3,000 plus $30 for each 1,000 square feet or any part thereof in excess of 49,999 square feet;
70,000 to 99,999	$3,600 plus $20 for each 1,000 square feet or any part thereof in excess of 69,999 square feet
100,000 and over	$4,200 plus $10 for each 1,000 square feet or any part thereof in excess of 99,999 square feet

(2)

Retail stores which hold themselves out to the public as a single business entity, but which, in fact, are partly or wholly operated on the basis of leased departments therein, shall pay an occupational tax based on the above schedule: Provided, that leased departments which have a private, individual exterior entrance, and which have no entrance into such retail stores even though under a common roof with such retail stores, shall pay an occupational tax as a separate business according to the schedule contained in this ordinance.

(b)

All firms engaged primarily in manufacturing, printing, wholesaling, and office buildings occupied by a single business shall pay an occupational tax based on square footage occupied by said business without regard to use as follows:

Square Footage	Tax
0 to 999	$50
1,000 to 4,999	$50 plus $25 per 1,000 square feet or any part thereof in excess of 1,000 square feet
5,000 to 9,999	$175 plus $20 per 1,000 square feet or any part thereof in excess of 5,000 square feet
10,000 to 24,999	$275 plus $15 per 1,000 square feet or any part thereof in excess of 10,000 square feet
25,000 and over	$500 plus $10 per 1,000 square feet or any part thereof in excess of 25,000 square feet

(c)

Banks and Savings and Loan Associations shall be taxed on the amount of total assets or resources as shown on the statement of financial condition as of June 30th of each year in accordance with the following schedule:

Total Assets	Tax
0 to 5,000,000	$500
5,000,001 to 10,000,000	$600
10,000,001 to 20,000,000	$700
20,000,001 to 30,000,000	$800
30,000,001.01 and over	$900 plus $50 per each additional $10,000,000 or any part thereof in excess of $30,000,000

(d)

Small loan, finance and investment companies and credit unions shall be taxed on the total amount of outstanding loans as of June 30th of each year in accordance with the following schedule:

Outstanding Loans	Tax
0 to 400,000	$150
400,001 to 600,000	$200
600,001 to 800,000	$250
800,001 and over	$300 plus $25 for each $200,000 or any part thereof in excess of $800,000

(e)

Residential garbage and trash companies: $50 per year.

(f)

Taxicab Companies: $75 per year.

(g)

All persons engaged in the business of selling or peddling goods or services and all transitory merchants not having a permanently located place of business in said City shall, before engaging in the business of peddling or selling goods, wares, merchandise or services in said City, be required to purchase a license from the City Clerk upon the payment of a fee which shall be in the sum of $5 for each and every day such person continues to offer his goods, wares, merchandise or services for sale: Provided, that persons and firms not having a permanently established place of business in said City but having a permanently established house to house or wholesale business, per firm: $15 per year.

(h)

Contractors, including building, remodeling, curbing, grading, street paving, sewer, electrical, plumbing and all contractors of every kind not specifically mentioned. Plumbing and electrical contractors, in addition to occupation to occupation license, must submit satisfactory evidence of current license, together with such other matters as may be required by City ordinance: $50 per year.

(i)

Real estate operators, based on the number of sales made during the previous calendar year:

Number of Sales	Tax
0 to 10	$62.50
Over 10	$125

This applies to previous year's sales for any real estate sales operations being carried on in the City of Mission Woods, Kansas.

(j)

Any occupation of a service character conducted in a residence which occupation is clearly secondary to the main use of the premises as a dwelling place and does not change the character thereof, and does not change the appearance with signs, material, equipment, noise, odor or other nuisance or unusual pedestrian or vehicular traffic pertinent to such home occupation which shall be carried on by members of a family residing in the dwelling, and in connection with which no stock in trade or commodity for sale is kept upon the premises. $25 per year.

(k)

Whenever several classifications shall be applicable to a business then said business firm or calling shall pay the highest classification herein.

(l)

Rental Property. Persons, firms, partnerships or corporations engaged in the business of owning and renting property located in the City shall pay an annual occupation fee of $75 for each single-family or duplex dwelling unit rented. The procedure for the payment of occupation fees and the issuance of a license for rental property shall be set forth in Article 3 of this chapter.