Statutes, codes, and regulations
Kansas Administrative Code
Agency 14 - KANSAS DEPARTMENT OF REVENUE-DIVISION OF ALCOHOLIC BEVERAGE CONTROL
Article 13 - RETAIL LIQUOR DEALER
Section 14-13-4 - Local occupation or license tax; display requirement

Kan. Admin. Regs. § 14-13-4

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Current through Register Vol. 43, No. 46, November 14, 2024
Section 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.

Kan. Admin. Regs. § 14-13-4

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.