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

Sec. 34-36 requires anyone doing business in the city, including a home-based business, to file an occupation tax statement with the license administrator and pay the occupation tax before receiving an occupation tax receipt; a bounced check counts as nonpayment and can result in the business being closed. Sec. 34-39(a) puts classification in the license administrator's hands: the administrator assigns each business the North American Industry Classification System (NAICS) code most appropriate to it, and if several codes could apply, the business is placed under whichever one carries the highest occupation tax.

A business that disagrees with its assigned classification can submit a written request for reconsideration with supporting documentation, but the administrator's decision on that request is final, with no further administrative appeal specified in the section. Sec. 34-39(b) lets the administrator reclassify a business whenever a new NAICS code is added to the tax ordinance, and if that reclassification raises the tax rate, the higher rate only takes effect on the amendment's effective date, with any tax already paid for that year refunded rather than owed retroactively.

Sec. 34-39(c) memorializes the county's 2000 changeover from the old Standard Industrial Classification system to NAICS, made prospective only, so no refunds were issued for prior years even where the new classification system happened to lower a business's rate. Sec. 34-39(d) authorizes the county to create classifications for business types that have no NAICS analog, assigning them a corresponding code. Related sections round out the scheme: Sec. 34-38 computes tax based on average persons employed daily over the preceding year, Sec. 34-40 requires a separate tax for each place of business a person maintains, and Sec. 34-41 requires a separate tax for each of two or more businesses operated at the same location.