Kansas Administrative Regulations
KANSAS DEPARTMENT OF REVENUE -- DIVISION OF A.B.C.
Retail Liquor Dealer
Intoxicating Liquors and Beverages
Local occupation or license tax; display requirement.
14-13-4. Local occupation or license tax; display requirement.
(a) If the retail premises are located in a city
or county that imposes a local occupation or license tax,
a retailer shall not sell or offer for sale any alcoholic liquor
until the retailer has paid the occupation or license tax.
(b) Each retailer whose licensed premises is located in a city or county that requires a local occupation or license tax shall cause proof of payment of the occupation or license tax to be framed and hung in a conspicuous place on the retailer’s licensed premises. (Authorized by K.S.A. 41-210; implementing K.S.A. 2011 Supp. 41-310, as amended by L. 2012, ch. 144, sec. 13; effective May 1, 1988; amended Aug. 6, 1990; amended Feb. 22, 2013.)
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