Kansas Administrative Regulations
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
Universal Citation: KS Admin Regs 14-13-4
Current through Register Vol. 43, No. 39, September 26, 2024
(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.
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