Kansas Administrative Regulations
Agency 14 - KANSAS DEPARTMENT OF REVENUE-DIVISION OF ALCOHOLIC BEVERAGE CONTROL
Article 19 - CLASS A CLUBS
Section 14-19-30 - Minimum prices for drinks; how determined
Universal Citation: KS Admin Regs 14-19-30
Current through Register Vol. 43, No. 39, September 26, 2024
(a) A licensed club shall not sell any drink to any person for less than the acquisition cost of that drink to the club.
(b) The cost of each of the following items shall be included in the acquisition cost of a drink:
(1) All alcoholic liquor
contained in the drink; and
(2)
any liquid of a non-alcoholic nature contained in the drink.
(c) Any of the following items shall not be required to be included in the acquisition cost:
(1) City service or tap water;
(2) ice;
(3) employee salaries or other usual
overhead; and
(4) any other items
of clearly negligible value used in the drink.
(d) In determining the minimum price, a club shall not include the drink tax as imposed by K.S.A. 79-41a02. This tax shall be collected in addition to the minimum price for the drink itself.
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