(a) It shall be unlawful for any person to keep for sale, offer for sale or expose for sale or sell any alcoholic liquor as defined by the State Liquor Control Act without first having obtained a state license to do so.
(b) The holder of a license for the retail sale in the city of alcoholic liquors by the package issued by the State Director of Alcoholic Beverage Control shall present such license to the City Clerk when applying to pay the occupation tax levied in § 3-302 and the tax shall be received and a receipt shall be issued for the period covered by the state license.
There is hereby levied a biennial occupation tax of $200 on any person holding a license issued by the State Director of Alcoholic Beverage Control for the retail sale within the city of alcoholic liquors for consumption off the premises. Such tax shall be paid by the retailer to the City Clerk before business is begun under an original state license and shall be paid within five days after any renewal of a state license.
(K.S.A. 41-310)
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