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Independence, MO Local Taxes & Fees: Business Tax Classification (2026)

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified September 2026

Key Facts

Insurance cap (fire)
$200/year max
Insurance cap (other)
$100/year max
Owner-builder exemption
Self-build for personal use
Fee source
City Schedule of Fees and Charges

Summary

Independence requires anyone engaged in a trade, vocation, profession, or occupation within city limits to buy a business license under the City's Schedule of Fees and Charges, with special statutory caps for insurance agents.

A.Generally. Unless otherwise provided by this article or elsewhere in the Code, for each trade, vocation, profession or occupation a person is engaged in within the City, that person shall procure and pay for a license, as established in the City's Schedule of Fees and Charges. B.In accordance with RSMo 148.440, the business and occupation license fee for every insurance company or insurance agent providing insurance which includes coverage for any property loss or damage caused by a fire shall not exceed $200.00 per year.

View official code

Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 13).

Full Breakdown

Under the City Code, every trade, vocation, profession, or occupation operating within Independence must procure and pay for a business license as set in the City's Schedule of Fees and Charges, unless another article of the Code already covers it. Insurance is classified separately under state law: agents writing coverage that includes fire loss or damage pay no more than $200.00 per year, and every other insurance company pays no more than $100.00 per year, per RSMo 148.440. Anyone acting as their own general contractor to build a personal residence is exempt from this section's fee.

Violations & Fines

Operating a trade or business without procuring and paying the required license fee is unlawful and can block issuance of any City license until outstanding financial obligations are paid.

Frequently Asked Questions

Is the license fee the same for every business type?
No: it's set by the City's Schedule of Fees and Charges per trade or occupation, with statutory caps for insurance companies.
Do I need a license to build my own house?
No: acting as your own general contractor for a personal residence is exempt from this section's fee.

Sources & Official References

Other rules in Independence

All Independence rules

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