Lenexa, KS Local Taxes & Fees: Business Tax Classification (2026)

Section 2-1-A-1 of the Lenexa City Code bars anyone from conducting a business, trade, occupation or profession in the City without applying for a license and paying the occupational tax set forth in Section 2-12-A-1 and any occupational fee adopted by ordinance or resolution. Section 2-1-A-4 then resolves overlap: unless otherwise specified, when several classifications could apply, the business pays the highest tax classification.

The Section 2-12-A-1 schedule is paid annually unless stated otherwise. Examples from the printed schedule: Automobile Repair Shops and Body Shops pay $115.00; Barber Shops, Beauty Salons, Tanning and Nail Salons pay $87.00 plus $11.00 for each operator over 1; Home Occupations that fit no other category pay $36.00; Office Space with no warehouse pays $58.00; Pay Day and Title Loan Businesses pay $1,500.00; Motels pay $5.50 per rental room. Contractors inside Lenexa pay $87.00 without a warehouse or storage yard and $115.00 with one. Retail stores and every trade without its own line pay by interior square footage, from $54.00 for 0 to 999 square feet up through the larger brackets. A second floor, basement or exterior area open to the public adds one-half of its square footage to the main floor before the bracket is chosen.

Applications name the business classification and the interior square footage where applicable (Section 2-1-B-1). A new business buys a license covering the start date through the next annual renewal date, and the tax is then due annually on the last day of the month the license was issued (Section 2-1-A-2). No refund is made when a business stops operating during the license period. Section 2-1-A-3 exempts the interstate portion of any business, United States instrumentalities, nonprofit charitable, religious, fraternal, civic or educational organizations, and most persons located outside the City limits other than contractors. A license is not transferable except on the sale of a current, operating business (Section 2-1-B-4), and it is revoked if the underlying zoning approval is revoked (Section 2-1-D-3).