§ 34-78. Alcoholic liquor and cereal malt beverage.

(a)

All persons engaged in any of the following businesses shall pay an annual occupation tax as set forth in this subsection. Words used in this subsection shall have the same meaning as ascribed to them by K.S.A. 41-102:

(1)

Class A club that is a bona fide nonprofit fraternal or war veterans' club, as defined by rules and regulations of the secretary: $250.00.

(2)

Class A club which is a bona fide nonprofit social club, as defined by rules and regulations of the secretary, and which has not more than 500 members: $250.00.

(3)

Class A club which is a bona fide nonprofit social club, as defined by rules and regulations of the secretary, and which has more than 500 members: $250.00.

(4)

Class B club: $250.00.

(5)

Drinking establishment: $250.00.

(6)

Drinking establishment in a hotel of which the entire premises are licensed as a drinking establishment: $250.00.

(7)

Caterer: $250.00.

(8)

Drinking establishment/caterer: $250.00.

(9)

Drinking establishment/caterer, if the drinking establishment is a hotel of which the entire premises are licensed as a drinking establishment: $250.00.

(b)

All persons engaged in the business of manufacturing, distributing, selling or otherwise dealing in alcoholic liquor shall pay an annual occupation tax as set forth in this section. Words used in this section shall have the same meaning as ascribed to them by K.S.A. 41-102:

(1)

Manufacturer of alcohol and spirits: $2,500.00.

(2)

Manufacturer of beer (regardless of alcoholic content):

a.

1 to 100 barrels daily capacity or any part thereof: $200.00.

b.

100 to 150 barrels daily capacity: $400.00.

c.

150 to 200 barrels daily capacity: $700.00.

d.

200 to 300 barrels daily capacity: $1,000.00.

e.

300 to 400 barrels daily capacity: $1,300.00.

f.

400 to 500 barrels daily capacity: $1,400.00.

g.

500 or more barrels daily capacity: $1,600.00.

The term "daily capacity," as used herein, shall mean the average daily barrel production for the previous 12 months of manufacturing operation; provided that, if no such basis for comparison exists, the manufacturer shall pay in advance for the first year's operation a fee of $1,000.00.

(3)

Manufacturer of wine: $500.00.

(4)

Microbrewery or farm winery: $250.00.

(5)

Spirits distributor, for the first and each additional distributing place of business operated in the city by the same person, and wholesaling and jobbing spirits: $1,000.00.

(6)

Wine distributor, for the first and each additional distributing place of business operated in the city by the same person, and wholesaling and jobbing wine: $1,000.00.

(7)

Beer distributor, for the first and each additional wholesale distributing place of business operated in the city by the same person, and wholesaling or jobbing beer and cereal malt beverage: $1,000.00.

(8)

Retailer: $300.00.

(9)

Nonbeverage user:

a.

Class 1: $10.00.

b.

Class 2: $50.00.

c.

Class 3: $100.00.

d.

Class 4: $200.00.

e.

Class 5: $500.00.

(c)

All persons engaged in the business as retailers of cereal malt beverages for consumption on the premises shall pay an annual occupation tax of $100.00. All persons engaged in the business as retailers of cereal malt beverages in original and unopened containers not for consumption on the premises shall pay an annual occupation tax of $100.00.

(d)

The taxes levied under this section are due on the following dates respectively:

(1)

The following establishments shall pay the tax levied under this section on the date a license is issued to the person by the state and on the anniversary date of issuance for each following year:

a.

Class B clubs.

b.

Manufacturer of alcohol and spirits.

c.

Manufacturer of beer.

d.

Manufacturer of wine.

e.

Microbrewery or farm winery.

f.

Spirits distributor.

g.

Beer distributor.

h.

Retailer.

i.

Nonbeverage user.

(2)

The following establishments shall pay the tax levied under this section on September 23 of each year:

a.

Class A club that is a bona fide nonprofit fraternal or war veterans' club.

b.

Class A club which is a bona fide nonprofit social club and which has not more than 500 members.

c.

Class A club which is a bona fide nonprofit social club and which has more than 500 members.

d.

Drinking establishment.

e.

Drinking establishment in a hotel of which the entire premises are licensed as a drinking establishment.

f.

Caterer.

g.

Drinking establishment/caterer.

h.

Drinking establishment/caterer if the drinking establishment is a hotel of which the entire premises are licensed as a drinking establishment.

i.

Wine distributor.

(3)

The following establishments shall pay the tax levied under this section on January 1 of each year:

a.

Retailers of cereal malt beverages for consumption on the premises.

b.

Retailers of cereal malt beverages in original and unopened containers not for consumption on the premises.

(Code 1988, § 34-68; Ord. No.65072, § 11, 10-23-1986; Ord. No. 65171, § 1, 7-9-1987; Ord. No. 65226, § 1, 10-22-1987; Ord. No. 65761, § 3, 10-22-1992)