Lawrence, KS Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Governing section
- Occupation tax levied under Sec. 6-102
- Fee schedule
- Set by classification in Sec. 6-108
- Alcohol retailer example
- $600.00 per year, off-premises sales
- License term
- Expires December 31 every year
- Revocation notice
- 7 days' written notice before hearing
- Re-licensing bar
- 6 months after a revocation
Summary
In the City of Lawrence, every calling, trade, profession, or business gets sorted into a license classification with its own occupation tax, set out in the section 6-108 fee schedule. Nearly all annual licenses run on the same calendar, expiring every December 31 regardless of when they were issued.
(a)License taxes are hereby levied and regulations imposed upon the respective callings, trades, professions, businesses or occupations conducted, pursued, carried on or operated within the corporate limits of the city as specified and prescribed in section 6-108.(b)Except as otherwise provided in this Code, all licenses issued in pursuance of the provisions of this chapter shall expire and terminate on December 31 of each year, except such license as may be issued for a period of less than 12 months.
Full Breakdown
Section 6-102 levies the city's occupation and license taxes across every calling, trade, profession, business, or occupation operating within Lawrence, with the actual classification scheme and dollar amounts set out in the schedule at section 6-108. 00. Other schedule categories cover peddlers, tree trimmers, valuable-property dealers, mobile food vendors, and horse-drawn vehicles, each with its own classification and fee rather than a single citywide business tax. Under section 6-102(b), nearly every one of these licenses, however classified, runs on the same calendar: it expires December 31 of the year it was issued, unless it was issued for a period of less than 12 months, and section 6-105 makes original licenses due immediately when the business starts, with renewals due the first business day of January.
A license is not transferable between owners or locations except by resolution of the board of commissioners (Sec. 6-103), and anyone licensed without a permanent business location must carry the license and show it to a city officer on request (Sec. 6-104).
Violations & Fines
The board of commissioners can revoke any license issued under this chapter for fraud in the application, for violating this chapter or a board regulation governing the licensed calling, for nonpayment of license fees, for permitting gambling or liquor-law violations on the premises, or for a conviction involving moral turpitude or the licensed trade. A licensee facing revocation gets at least seven days' written notice and a hearing, and once revoked, no new license for that same calling can issue to that licensee for six months.
Frequently Asked Questions
Does every business in Lawrence need a license?
How is a business's license tax amount decided in Lawrence?
When does a Lawrence business license expire?
Can the City of Lawrence revoke a business license?
Sources & Official References
Other rules in Lawrence
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