There is hereby levied a biennial occupation tax, as approved by the governing body and listed in the latest City of Kingman Schedule of Fees, 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)