Local Taxes & Fees in Lee's Summit, MO (2026)
1 verified local taxes & fees rules for Lee's Summit, Missouri, sourced directly from the municipal code and official government pages.
Verified from official government sources
Business Tax Classification
Every trade, vocation, profession or occupation operating inside Lee's Summit must register and pay for a business license under Code of Ordinances Article II, with the fee set by class in the city's Schedule of Fees and Charges. State law exempts specific professions and small residential landlords from the tax entirely.
Lee's Summit Business License Tax Classes
Some RestrictionsLee's Summit, MO, Code of Ordinances § 28-22 (Scope; exemptions)
The provisions of this article shall apply to all corporations, companies, associations, joint stock associations, partnerships, copartnerships and persons... who shall engage in any business, trade, vocation, profession or occupation including manufacturing, within the City limits. Those professions or callings specifically exempted from license fees or taxes by virtue of RSMo 71.620... Minist...
Looking for Jackson County county-wide rules?
County ordinances apply to unincorporated areas and may supplement Lee's Summit city rules.
Local Taxes & Fees in Jackson County →