Title 5 - Business Licenses and Regulations

5.48.050 Levy.

1. A.
   A biennial license tax is established and required for the following licensees (amount set by resolution):

   1. 1.
      Each Retailer of Alcoholic Liquor in the City which also has a Retailer's license issued by the Director. The tax levied in this Section shall be paid by the Retailer to the City Clerk before business is begun under an original state license and shall be paid within five days after any renewal of the state license. A retailer’s license shall allow the licensee to sell and offer for sale at retail and deliver in the original package alcoholic liquor and cereal malt beverage for use or consumption off and away from the premises specified in such license, and those activities authorized by K.S.A. 41-308 and K.S.A. 41-308d, and amendments thereto.
   2. 2.
      Each Microbrewery, Microdistillery, and Farm Winery in the City which also has such a license issued by the Director. The tax levied in this Section shall be paid by the Microbrewery, Microdistillery, or Farm Winery to the City Clerk before business is begun under an original state license and shall be paid within five days after any renewal of the state license. A Microbrewery, Microdistillery, and Farm Winery license shall allow the sale on the licensed premises in the original unopened container to consumers for consumption off the licensed premises, of alcoholic liquor manufactured by the licensee and the serving free of charge on the licensed premises and at special events of samples of alcoholic liquor manufactured by the licensee, and those activities authorized by K.S.A. 41-308a, K.S.A. 41-308b, or K.S.A. 41-354, and amendments thereto. A Farm Winery license shall allow the sale of wine manufactured by the licensee for consumption on the licensed premises.
   3. 3.
      Each Nonbeverage User in the City which also has a Nonbeverage User's license issued by the Director. The tax levied in this Section shall be paid by the Nonbeverage User to the City Clerk before business is begun under an original state license and shall by paid within five days after any renewal of the state license. A Nonbeverage User license shall allow the licensee to use alcohol or wine purchased from a licensed manufacturer or distributor solely for the following nonbeverage purposes: flavoring extracts and syrups and food products; patent and proprietary medicines and medicinal, antiseptic and toilet preparations; scientific, chemical, experimental or mechanical purposes. 
2. B.
   Notwithstanding any other provision of law, failure to pay the full amount due under this paragraph on the date it is due shall result in the automatic cancellation of such license for the remainder of the license term. The City Clerk may, at the Clerk's sole discretion and after examination of the circumstances, extend the date payment is due pursuant to this paragraph for not more than 30 days beyond the date such payment is originally due. When the licensee pays the full amount of the license tax upon application and is prevented from operating under such license for reasons other than suspension or revocation of the license for the entire second year of the license term, a refund shall be made of one-half of the license fee paid by such licensee.
3. C.
   The place of business of any licensee may be changed from one location to another within the City upon special application to the City Clerk describing the new location and upon the approval of the City Clerk and accompanied by a non-refundable application fee (set by resolution).

(History: Ord. AL-3366, §2, 2022; Ord. AL-3242 §3; Ord. AL-2876 §1, 2010; AL-1320 §2, 85; AL-75 §1, 60)

(State Law: K.S.A. 41-308; K.S.A. 41-308a; K.S.A. 41-308b; K.S.A. 41-308d; K.S.A. 41-310; K.S.A. 41-354)

Effective on: 1/1/1901