Kansas Administrative Regulations

Regulation Number:14-22-1
Agency Title: KANSAS DEPARTMENT OF REVENUE -- DIVISION OF A.B.C.
Article Title: Caterer
Tax Type:Intoxicating Liquors and Beverages
Brief Description:Definitions.
Keywords:


Body:

14-22-1 Definitions. As used in this article of these regulations, unless the context clearly requires otherwise, the following words and phrases shall have the meanings ascribed to them in this regulation:
(a) ``Alcoholic liquor'' means alcohol, spirits, wine, beer and every liquid or solid, patented or not, containing alcohol, spirits, wine or beer and capable of being consumed as a beverage by a human being. Alcoholic liquor shall not include any cereal malt beverage.
(b) ``Beer'' means a beverage, containing more than 3.2% alcohol by weight, obtained by alcoholic fermentation of an infusion or concoction of barley or other grain, malt and hops in water. The term beer includes beer, ale, stout, lager beer, porter and similar beverages having such alcoholic content.
(c) ``Beneficial interest'' means any ownership interest by a person or that person's spouse in a business, corporation, partnership, business trust, association or other form of business organization which exceeds 5% of the outstanding shares of that corporation or similar holding in any other form of business organization.
(d) ``Bulk wine'' means wine that is sold to a caterer either by a retailer or a distributor, in barrels, casks or bulk containers which individually exceed 20 liters.
(e) ``Cereal malt beverage'' means any fermented but undistilled liquor brewed or made from malt or from a mixture of malt or malt substitute, but does not include any liquor which is more than 3.2% alcohol by weight.
(f) ``Director'' means the director of alcoholic beverage control of the department of revenue.
(g) ``Distributor'' means those persons licensed by the director, pursuant to K.S.A. 1991 Supp. 41-
306, 41-306a, and 41-307, to sell or offer for sale alcoholic liquor, spirits, wine, beer or cereal malt beverage to any person authorized by law to sell alcoholic liquor, spirits, wine, beer or cereal malt beverage at retail.
(h) ``Event'' means any occasion at which a licensed caterer will offer for sale, sell and serve alcoholic liquor.
(i) ``Licensed premises'' means those areas described in an application for a club or drinking establishment license that are under the control of the applicant and that are intended as the area in which alcoholic liquor or cereal malt beverages are to be served pursuant to the applicant's license.
(j) ``Morals charge'' means any charge made in an indictment, information or complaint alleging crimes which involve:
(1) prostitution;
(2) procuring any person;
(3) soliciting of a child under 18 years of age for any immoral act involving sex;
(4) possession or sale of narcotics, marijuana, amphetamines or barbiturates;
(5) rape;
(6) incest;
(7) gambling;
(8) adultery; or
(9) bigamy.
(k) ``Organization'' means any nonprofit charitable organization that conducts charitable activities in the state.
(l) ``Permitted premises'' means those areas described in the notification of an event that are under the control of the caterer and are intended as the areas in which alcoholic liquor may be served to the public.
(m) ``Person'' means any natural person, corporation, trust or partnership.
(n) ``Principal place of business'' means the place from which a caterer will conduct its business, other than events, which is described in the caterer's application.
(o) ``Retailer'' means a person licensed by the director to sell at retail, or offer for sale at retail, alcoholic liquor for consumption off the licensed premises of the retailer.
(p) ``Spirits'' means any beverage that contains alcohol obtained by distillation, mixed with water or other substances in solution. The term ``spirits'' includes brandy, rum, whiskey, gin or other spirituous liquors, and liquors when rectified, blended or otherwise mixed with alcohol or other substances.
(q) ``Sponsor'' means the person or organization which contracts with a caterer to conduct an event.
(r) ``Wine'' means any alcoholic beverage obtained by the normal alcoholic fermentation of the juice of sound, ripe grapes, fruits, berries or other agricultural products, including those beverages containing added alcohol or spirits or containing sugar added for the purpose of correcting natural deficiencies. (Authorized by K.S.A. 1991 Supp. 41-2634; implementing K.S.A. 1991 Supp. 41-
2601; effective, T-88-22, July 1, 1987; effective May 1, 1988; amended Aug. 6, 1990; amended, T-14-11-9-92, Nov. 9, 1992; amended Dec. 21, 1992.)