Kansas Administrative Regulations

Regulation Number:14-21-17
Agency Title: KANSAS DEPARTMENT OF REVENUE -- DIVISION OF A.B.C.
Article Title: Drinking Establishments
Tax Type:Intoxicating Liquors and Beverages
Brief Description:Licensee must pay city or county license tax before making sales.
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14-21-17 Licensee must pay city or county license tax before making sales. A licensee shall not operate until the licensee has paid any annual occupation or license tax imposed by the city or county in which the licensed premises are located. A licensee shall not sell 3.2 beer without first having obtained a cereal malt beverage license. (Authorized by K.S.A. 41-2634 as amended by L. 1987, Ch. 182, Sec. 85; implementing K.S.A. 41-2622 as amended by L. 1987, Ch. 182, Sec. 74; effective, T-88-22, July 1, 1987; effective May 1, 1988.)