(a) The sale of alcoholic liquor, as defined under K.S.A. 41-102 is governed by the Kansas Liquor Control Act at K.S.A. Chapter 41.
(b) There is hereby levied an occupational tax on each establishment required to hold a license under said Kansas Liquor Control Act, located in the city and holding a license issued by the State Director of Alcoholic Beverage Control. This tax shall be paid before any business is begun under an original state license and within five days after any renewal of a state license, except for a licensed caterer. Caterers licensed with the state shall have the option of occupational tax of $600, or a temporary license for $25 per each event. The city occupational tax for any such establishment shall be $600 for the duration of the state license.
(c) The holder of a state license for sale of alcoholic liquor issued by the State Director of Alcoholic Beverage Control shall present such license to the City Clerk when applying to pay the occupational tax levied under division (b) herein and the tax shall be received, and a receipt shall be issued for the period covered by the state license.
(d) Every licensee under this article shall cause the city alcoholic liquor occupational tax receipt to be posted in plain view, next to or below the state license in a conspicuous place on the licensed premises.
(Ord. 1753, passed 6-1-2021; Ord. 1789, passed 3-21-2023)