CHAPTER III. BEVERAGESCHAPTER III. BEVERAGES\ARTICLE 2. ALCOHOLIC LIQUOR

Any licensee holding a license for the retail sale of alcoholic liquor for consumption off premises (sales in the original package only) issued by the State Director of Alcoholic Beverage Control shall pay a biennial occupation tax to the city in the amount of $600.00. The tax shall be paid before business is started under an original state license and within 10 days after the renewal of a state license. 

(Ord. 683, Sec: 1; Code 2007; K.S.A. 41-310(l)(1); Code 2015)

A holder of a license for the retail sale of alcoholic liquor by the package in the city, issued by the State Director of Alcoholic Beverage Control, shall present such license when applying to pay the occupation tax levied in Section 3-301 of this article and the tax shall be received and a receipt issued for the period covered by the state license by the city clerk.

(Ord. 683, Sec. 1; Code 2007)

Every licensee shall cause the city alcoholic liquor retailer’s occupation tax receipt to be placed in plain view next to the state license in a conspicuous place on the licensed premises. 

(Ord. 683, Sec. 1; Code 2007)

No person shall sell at retail any alcoholic liquor:

(a)   On Sunday before 12 noon or after 8 p.m.;

(b)   On Easter Sunday, Thanksgiving Day or Christmas Day; or

(c)   Before 9:00 a.m. or after 11:00 p.m. on any day when the sale thereof is permitted.

(Ord. 728, Sec. 2; Code 2007 K.S.A. 41-712; K.S.A. 41-2911; Code 2015)

Any person, partnership, corporation or association having a state license, who shall fail to pay the occupation tax herein levied within the time prescribed or who shall violate any other provisions of this article shall, upon conviction thereof, be fined not less than $50.00 nor more than $500.00 for each day’s violation; provided, that nothing herein shall be construed to prohibit the city from collecting the occupation tax by any procedure authorized by law.

(Ord. 683, Sec. 1; Code 2007)