Chapter 5.10
FEES AND OCCUPATION TAXES
Sections:
5.10.010 License fees and occupation taxes levied.
5.10.020 Alcoholic beverages – Alcoholic liquor sales.
5.10.030 Alcoholic beverages – Cereal malt beverage retailer.
5.10.040 Ambulance service.
5.10.050 Amusement parks and resorts.
5.10.060 Auctioneers.
5.10.070 Automobile bus.
5.10.080 Bathhouse or massage salon.
5.10.090 Bill poster.
5.10.100 Repealed.
5.10.110 Class B license for technical activities.
5.10.120 Repealed.
5.10.130 Funeral escort service.
5.10.140 House mover.
5.10.150 Laundering – Cleaners, dry cleaners, towel supply.
5.10.160 Private security firms, employees, agents and guards.
5.10.170 Mobile home park.
5.10.180 Pawnbroker.
5.10.190 Alarm business.
5.10.200 Precious metals dealer.
5.10.210 Public dances.
5.10.220 Retail business from midnight to 6:00 a.m.
5.10.230 Secondhand dealer.
5.10.240 Repealed.
5.10.250 Sign erector.
5.10.260 Taxicab – Business license.
5.10.270 Taxicab – Driver.
5.10.280 Tree, shrub and vine service.
5.10.290 Professional boxing or wrestling matches.
5.10.300 Regulated scrap metal dealer.
5.10.010 License fees and occupation taxes levied.
The license fees and occupation taxes levied under this chapter shall be in the amounts stated in this chapter and for the periods stated. (Code 1981 § 24-30. Code 1995 § 30-51.)
5.10.020 Alcoholic beverages – Alcoholic liquor sales.
(a) There is hereby imposed upon all holders of the following licenses issued by the state Director of Alcoholic Beverage Control under the provisions of the Kansas Liquor Control Act (K.S.A. 41-101 et seq.) a biennial city occupation tax in the following amounts:
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(1) |
For a license to manufacture alcohol and spirits |
$5,000.00 |
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(2) |
For a license to manufacture beer and cereal malt beverage: |
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(i) |
For one to 100 barrel daily capacity or any part thereof |
$400.00 |
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(ii) |
For 101 to 150 barrel daily capacity |
$800.00 |
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(iii) |
For 151 to 200 barrel daily capacity |
$1,400.00 |
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(iv) |
For 201 to 300 barrel daily capacity |
$2,000.00 |
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(v) |
For 301 to 400 barrel daily capacity |
$2,600.00 |
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(vi) |
For 401 to 500 barrel daily capacity |
$2,800.00 |
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(vii) |
For 501 or more barrel daily capacity |
$3,200.00 |
Provided, that the words “daily capacity” as used in this section shall mean the average daily barrel production for the previous 12 months of manufacturing operations; provided further, that if no such basis for comparison exists, the manufacturing licensee shall pay in advance for operation during the first term of the license an occupation tax of $2,000.
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(3) |
For a license to manufacture wine |
$1,000.00 |
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(4) |
For a spirits distributor’s license for the first and each additional distributing place of business operated in the city by the same licensee and wholesaling and jobbing spirits |
$2,000.00 |
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(5) |
For a beer distributor’s license, for the first and each additional wholesale distributing place of business operated in the city by the same licensee and wholesaling or jobbing beer and cereal malt beverage |
$1,400.00 |
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(6) |
For a retailer’s license |
$600.00 |
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(7) |
For a nonbeverage user’s license: |
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(i) |
For class 1 |
$20.00 |
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(ii) |
For class 2 |
$100.00 |
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(iii) |
For class 3 |
$200.00 |
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(iv) |
For class 4 |
$400.00 |
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(v) |
For class 5 |
$1,000.00 |
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(8) |
For any private club or drinking establishment |
$500.00 |
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(b) The biennial city occupation tax imposed upon holders of both a spirits distributor’s license and a beer distributor’s license shall be either of the applicable occupation taxes set forth in subsections (a)(4) and (5) of this section, but not both. If one such occupation tax is higher than the other by virtue of multiple licenses, the higher tax shall be imposed. (Ord. 19676 § 1, 12-6-11.)
Cross References: Alcoholic liquor occupation tax, TMC 9.15.290 et seq.
State Law References: Permitted fees, K.S.A. 41-310, 41-2622.
5.10.030 Alcoholic beverages – Cereal malt beverage retailer.
(a) All applications for a license to sell cereal malt beverages at retail in original and unopened containers and not for consumption on the premises shall be accompanied by a limited retailer license fee of $50.00 per year, which fee shall be in addition to any fee charged by the state of Kansas.
(b) All applications for the sale of cereal malt beverages for consumption on the premises shall be accompanied by a general retailer license fee of $200.00 per year, which fee shall be in addition to any fee charged by the state of Kansas.
(c) In addition to the foregoing license fee any person desiring a cereal malt beverage license for consumption on or off premises shall pay the following administrative fees for inspection of the premises:
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General inspection fee (per hour): |
$50.00 |
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Expedited inspection fee with less than 24 hours’ notice (per hour): |
$100.00 |
(Ord. 18781 § 1, 12-19-06; Ord. 18292 § 11, 7-20-04; Code 1981 § 24-32(a), (b). Code 1995 § 30-53.)
Cross References: Retail cereal malt beverage license, TMC 5.55.010 et seq.
State Law References: Permitted fees, K.S.A. 41-2702.
5.10.040 Ambulance service.
The fee for an ambulance service shall be as follows:
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(a) |
Franchise application fee |
$25.00 |
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(b) |
Initial franchise fee: |
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(1) |
Business fee |
$25.00 |
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(2) |
Plus, for each vehicle |
$14.00 |
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(c) |
Renewal for each vehicle (due January 1st of each year) |
$14.00 |
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(Ord. 18294 § 3, 7-20-04; Code 1981 § 24-34. Code 1995 § 30-54.)
Cross References: Ambulances, TMC 5.25.010 et seq.
5.10.050 Amusement parks and resorts.
(a) The license fee for amusement parks or resorts operated for profit shall be:
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(1) |
Per day |
$20.00 |
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(2) |
Per week |
$80.00 |
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(3) |
Per year |
$150.00 |
(b) All annual licenses issued under this section shall expire May 31st of each year. (Ord. 18294 § 4, 7-20-04; Code 1981 § 24-35. Code 1995 § 30-55.)
Cross References: Amusements and entertainments, Chapters 5.30, 5.45, 5.60, 5.65, 5.80 and 5.130 TMC.
5.10.060 Auctioneers.
(a) The license fee for auctioneers shall be:
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(1) |
Per day |
$2.00 |
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(2) |
Per year |
$20.00 |
(b) Expert nonresident pedigreed livestock auctioneers when crying sales in connection with local licensed auctioneers, at which pedigreed livestock is sold, shall not be required to pay a license fee. (Ord. 18294 § 5, 7-20-04; Code 1981 § 24-36. Code 1995 § 30-56.)
State Law References: Limitations on license fee for certain auctioneers, K.S.A. 58-1019, 58-1023.
5.10.070 Automobile bus.
(a) The annual license fee for an automobile bus shall be:
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(1) |
Per vehicle of seating capacity less than six passengers |
$50.00 |
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(2) |
Per vehicle, seating capacity of six or seven passengers |
$70.00 |
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(3) |
Per vehicle, seating capacity of more than seven passengers |
$100.00 |
(b) The full amount of the license fee shall be required regardless of the time of the year in which application is made.
(c) Licenses under this section shall expire on September 10th next following the date of application. (Code 1981 § 24-39. Code 1995 § 30-57.)
Cross References: Automobile bus licenses, TMC 5.35.040 et seq.
5.10.080 Bathhouse or massage salon.
(a) The following license fees are hereby prescribed to operate the business of a bathhouse or massage salon:
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(1) |
Operator, per year |
$300.00 |
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(2) |
Employee performing the duties in connection with the giving of baths and massages, per year |
$25.00 |
(b) The term of the licenses under this section shall be for the period of June 1st through May 31st.
(c) The full amount of the license fee under this section shall be paid regardless of when the application is made, and the licensee shall operate under the license for the remainder of the license period for which the license is issued. No rebate or return of any portion of the license fee shall be made in case the license is revoked for any cause. (Code 1981 § 24-40. Code 1995 § 30-58.)
Cross References: Bathhouse and massage salon licenses, TMC 5.40.060 et seq.
5.10.090 Bill poster.
The license fee for bill posters shall be:
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(a) |
For one day |
$2.00 |
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(b) |
For one week |
$5.00 |
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(c) |
For one month |
$10.00 |
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(d) |
For one year |
$25.00 |
(Code 1981 § 24-42. Code 1995 § 30-59.)
Cross References: Bill posters, TMC 9.10.040 et seq.
5.10.100 Circuses, menageries, shows and other attractions.
Repealed by Ord. 19370. (Ord. 18294 § 6, 7-20-04; Code 1981 § 24-44. Code 1995 § 30-60.)
5.10.110 Class B license for technical activities.
The license fees for a class B license for technical activities of industries shall be:
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(a) |
Application for initial license |
$250.00 |
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(b) |
Renewal |
$200.00 |
(Code 1981 § 24-45. Code 1995 § 30-61.)
Cross References: Class B technical activities license, TMC 14.15.040 et seq.
5.10.120 Contractors, masters, journeymen and apprentices.
Repealed by Ord. 19330. (Ord. 18348 § 3, 11-23-04; Ord. 18292 § 12, 7-20-04; Code 1981 § 24-46. Code 1995 § 30-62.)
5.10.130 Funeral escort service.
(a) Funeral escort service operators shall pay license and renewal fees as follows:
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(1) |
License, first year |
$80.00 |
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(2) |
Renewal, per year |
$40.00 |
(b) The license under this section shall expire on December 31st of each year. (Ord. 18294 § 7, 7-20-04; Code 1981 § 24-49.5. Code 1995 § 30-63.)
Cross References: Funeral escort service license, TMC 5.70.010 et seq.
5.10.140 House mover.
The license fee for a house mover shall be $50.00 per calendar year. (Code 1981 § 24-50. Code 1995 § 30-64.)
Cross References: Moving of structures, TMC 14.70.010 et seq.
5.10.150 Laundering – Cleaners, dry cleaners, towel supply.
The license fee for any person engaged in soliciting, taking orders, delivering or furnishing cleaning, dry cleaning or pressing, linen, towel or wiping cloth supply shall be $20.00 per year. (Ord. 18294 § 8, 7-20-04; Code 1981 § 24-51. Code 1995 § 30-65.)
5.10.160 Private security firms, employees, agents and guards.
(a) The annual license fee for persons engaged in the private security business, and employees, agents or guards of private security firms, shall be as follows:
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(1) |
Employees, agents, and guards of private security firms: |
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(i) |
First year application |
$30.00 |
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(ii) |
Annual renewal |
$25.00 |
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(2) |
Private security firms: |
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(i) |
First year application |
$300.00 |
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(ii) |
Annual renewal |
$100.00 |
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(3) |
Temporary license |
$10.00 |
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(b) Each applicant for a license under this section shall be individually responsible for license fees and shall pay such fees as a condition to license processing. Licenses shall expire 12 months from the initial date of application. (Ord. 18137 § 1, 12-2-03; Ord. 18127 § 1, 11-18-03; Code 1981 § 24-51.5. Code 1995 § 30-66.)
Cross References: Merchant or private police license, TMC 5.90.100 et seq.
5.10.170 Mobile home park.
(a) The annual license fee for a mobile home park shall be $40.00 per park plus $2.00 per unit. The maximum license fee shall be limited to $240.00.
(b) The full amount of the mobile home park license fee shall be required regardless of the time of the year in which the application is made, and the licensee shall only be authorized to operate under the license for the remainder of the period of July 1st following the date on which the license is issued. (Ord. 18292 § 13, 7-20-04; Ord. 16415 § 1(24-52), 2-11-92. Code 1995 § 30-67.)
Cross References: Mobile home park license, TMC 5.100.010 et seq.
5.10.180 Pawnbroker.
The license fee for a pawnbroker shall be $140.00 per year. Licenses shall expire on December 31st of each year. (Ord. 18294 § 9, 7-20-04; Ord. 16716 § 1, 5-24-94; Code 1981 § 24-53. Code 1995 § 30-68.)
Cross References: Pawnbroker license, TMC 5.110.140 et seq.
State Law References: License fee, K.S.A. 16-707.
5.10.190 Alarm business.
The license fee for persons engaged in the alarm business shall be as follows:
(a) For businesses that sell, provide, alter, install, lease, maintain, repair, replace, move, or service alarm systems or which cause any of these activities to take place, the initial application fee shall be $300.00, and the annual renewal fee shall be $100.00.
(b) For agents and employees of alarm businesses that actually perform the work of altering, installing, leasing, maintaining, repairing, replacing, moving, or servicing an alarm system or which causes any of these activities to take place, the initial application fee shall be $30.00, and the annual renewal fee shall be $25.00.
(c) For companies and their employees engaged solely and exclusively as an alarm monitoring business, the initial application fee and annual renewal fee shall be $25.00.
(d) Each applicant for a license under this section shall be individually responsible for license fees and shall pay such fees as a condition to license processing. Licenses shall expire 12 months from the initial date of application. (Ord. 18181 § 1, 3-2-04. Code 1995 § 30-69.)
5.10.200 Precious metals dealer.
The initial license fee and renewal fee for a precious metals dealer’s license shall be $35.00 per year. Each license shall be renewed on or before July 1st of each year. (Ord. 18294 § 10, 7-20-04; Code 1981 § 24-56.5. Code 1995 § 30-70.)
Cross References: Precious metals dealer’s license, TMC 5.125.080 et seq.
State Law References: Limitation on fee, K.S.A. 16-707.
5.10.210 Public dances.
(a) Each person proposing to hold public dances, or permit public dancing, shall pay the following license fees:
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(1) |
For dances held for private gain in any hall or public place: |
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(i) |
Per dance |
$8.00 |
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(ii) |
Per year |
$80.00 |
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(2) |
For dances permitted in any restaurant or dining place which does not dispense cereal malt beverages, per year |
$50.00 |
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(3) |
For dances permitted in any restaurant or dining place where cereal malt beverages are sold or dispensed, per year |
$160.00 |
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(4) |
For dances permitted in any hall or public place solely operated by and conducted under the supervision of any nonprofit religious, literary, scientific, benevolent, charitable or social society, association, company, corporation, club or institution, per year |
$8.00 |
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(b) All annual licenses granted under this section shall be for the current license year, no license fees shall be prorated by the city clerk, and all licenses shall expire on December 31st of each year.
(c) In addition to the foregoing license fees, any person proposing to hold public dances or permit public dancing shall also pay the following administrative fees for inspection of the facilities.
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General inspection fee (per hour): |
$50.00 |
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Expedited inspection fee with less than 24 hours’ notice (per hour): |
$100.00 |
(Ord. 18294 § 11, 7-20-04; Ord. 18292 § 14, 7-20-04; Code 1981 § 24-57. Code 1995 § 30-71.)
Cross References: City clerk, TMC 2.25.110; dance and dancehall license, TMC 5.65.080 et seq.
5.10.220 Retail business from midnight to 6:00 a.m.
The fee for a license to operate or carry on a retail business between the hours of midnight and 6:00 a.m. shall be $40.00 per year. All such licenses shall expire on May 1st of each calendar year. (Ord. 18294 § 12, 7-20-04; Code 1981 § 24-58. Code 1995 § 30-72.)
Cross References: All-night retailer license, TMC 5.20.030 et seq.
5.10.230 Secondhand dealer.
Secondhand dealers shall pay a license fee of $32.00 per year. The license shall expire December 31st. (Ord. 18294 § 13, 7-20-04; Code 1981 § 24-59. Code 1995 § 30-73.)
Cross References: Secondhand dealer license, TMC 5.140.050 et seq.
5.10.240 Septic tank and vault cleaner.
Repealed by Ord. 19370. (Ord. 18294 § 14, 7-20-04; Code 1981 § 24-60. Code 1995 § 30-74.)
5.10.250 Sign erector.
The license fee for a person engaged in the business of sign hanging and the erection of signs shall be $50.00 per year. (Ord. 18294 § 15, 7-20-04; Code 1981 § 24-61. Code 1995 § 30-75.)
Cross References: Sign erector license, TMC 5.150.010 et seq.
5.10.260 Taxicab – Business license.
The annual fee for a taxicab business license shall be $20.00 per taxicab. Licenses shall expire on December 31st of each year. (Ord. 18294 § 16, 7-20-04; Code 1981 § 24-63. Code 1995 § 30-76.)
Cross References: Taxicab business license, TMC 5.155.010 et seq.
5.10.270 Taxicab – Driver.
The license fee for a taxicab driver’s license shall be $10.00 per year. Licenses shall expire 12 months from their date of issuance. (Ord. 18504 § 1, 9-13-05; Ord. 18294 § 17, 7-20-04; Code 1981 § 24-63.5. Code 1995 § 30-77.)
Cross References: Taxicab driver’s license, TMC 5.155.050 et seq.
5.10.280 Tree, shrub and vine service.
The annual license fee for every tree, shrub and vine service shall be:
|
(a) |
Generally |
$100.00 |
|
(b) |
Single service of dead tree removal |
$10.00 |
(Ord. 18294 § 18, 7-20-04; Code 1981 § 24-64. Code 1995 § 30-78.)
Cross References: License for tree, shrub and vine services, TMC 5.165.030 et seq.
5.10.290 Professional boxing or wrestling matches.
(a) Fee. The application fee for each such license shall be $140.00. This fee shall be paid at the time the application is filed. If the license is denied, $50.00 of the fee shall applied to the costs of investigation, and $90.00 shall be returned to the applicant.
(b) Expiration. Each license shall be for a term of one year from the date of issuance. (Ord. 18294 § 19, 7-20-04; Ord. 16642 §§ 5, 6, 10-5-93. Code 1995 § 30-79.)
Cross References: License for professional boxing or wrestling matches, TMC 5.130.010 et seq.
5.10.300 Regulated scrap metal dealer.
(a) The initial registration fee for a regulated scrap metal dealer shall be $400.00.
(b) The renewal fee shall be the fee prescribed in subsection (a) of this section plus an additional fee of $40.00. (Ord. 19701 § 1, 2-14-12.)
Cross References: Regulated scrap metal dealer licenses, Chapter 5.170 TMC.