§ 5-82. Biennial license tax.

There is hereby levied a biennial license tax on each alcoholic liquor retailer who has an alcoholic liquor retailer's license issued by this state, which fee shall be paid before business is begun under an original state license and within five days after any renewal of a state license. The amount of such biennial license tax required herein shall be adopted by the city council as part of the city schedule of fees. No license tax shall be refunded unless the licensee provides written proof that this state has refunded one-half of the state license fee due to the licensee not using its state license for the entire second year of the license term due to voluntary reasons. In such case, the city will refund one-half of the biennial license tax paid by the licensee.

(Code 1967, § 3-42; Ord. No. 1679, § 16, 10-24-2011)

State law reference

Permitted fees, K.S.A. 41-310 .