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Current as of January 01, 2023 | Updated by FindLaw Staff
(a) At the time application is made to the director for a license of any class, the applicant shall pay the fee provided by this section.
(b) The fee for a manufacturer's license to manufacture alcohol and spirits shall be $5,000.
(c) The fee for a manufacturer's license to manufacture beer and cereal malt beverage shall be:
(1) For 1 to 100 barrel daily capacity or any part thereof, $400.
(2) For 100 to 150 barrel daily capacity, $800.
(3) For 150 to 200 barrel daily capacity, $1,400.
(4) For 200 to 300 barrel daily capacity, $2,000.
(5) For 300 to 400 barrel daily capacity, $2,600.
(6) For 400 to 500 barrel daily capacity, $2,800.
(7) For 500 or more barrel daily capacity, $3,200.
As used in this subsection, “daily capacity” means the average daily barrel production for the previous 12 months of manufacturing operation. If no basis for comparison exists, the licensee shall pay in advance for operation during the first term of the license a fee of $2,000.
(d) The fee for a manufacturer's license to manufacture wine shall be $1,000.
(e)(1) The fee for a microbrewery license, a microdistillery license or a farm winery license shall be $500.
(2) The fee for a winery outlet license shall be $100.
(3) The fee for a microbrewery packaging and warehousing facility license shall be $200.
(4) The fee for a microdistillery packaging and warehousing facility license shall be $200.
(f) The fee for a spirits distributor's license for the first and each additional distributing place of business operated in this state by the licensee and wholesaling and jobbing spirits shall be $2,000.
(g) The fee for a wine distributor's license for the first and each additional distributing place of business operated in this state by the licensee and wholesaling and jobbing wine shall be $2,000.
(h) The fee for a beer distributor's license, for the first and each additional wholesale distributing place of business operated in this state by the licensee and wholesaling or jobbing beer and cereal malt beverage shall be $2,000.
(i) The fee for a nonbeverage user's license shall be:
(1) For class 1, $20.
(2) For class 2, $100.
(3) For class 3, $200.
(4) For class 4, $400.
(5) For class 5, $1,000.
(j) In addition to the license fees prescribed by subsections (b), (c), (d), (f), (g), (h) and (i):
(1) Any city in which the licensed premises are located may levy and collect a biennial occupation or license tax on the licensee in an amount not exceeding the amount of the license fee required to be paid under this act to obtain the license, but no city shall impose an occupation or privilege tax on the licensee in excess of that amount; and
(2) any township in which the licensed premises are located may levy and collect a biennial occupation or license tax on the licensee in an amount not exceeding the amount of the license fee required to be paid under this act to obtain the license, but no township shall impose an occupation or privilege tax on the licensee in excess of that amount; the township board of the township is authorized to fix and impose the tax and the tax shall be paid by the licensee to the township treasurer, who shall issue a receipt therefor to the licensee and shall cause the tax paid to be placed in the general fund of the township.
(k) The fee for a retailer's license shall be $500.
(l) In addition to the license fee prescribed by subsection (k):
(1) Any city in which the licensed premises are located may levy and collect a biennial occupation or license tax on the licensee in an amount not less than $200 nor more than $600, but no other occupation or excise tax or license fee shall be levied by any city against or collected from the licensee; and
(2) any township in which the licensed premises are located may levy and collect a biennial occupation or license tax on the licensee in an amount not less than $200 nor more than $600; the township board of the township is authorized to fix and impose the tax and the tax shall be paid by the licensee to the township treasurer, who shall issue a receipt therefor to the licensee and shall cause the tax paid to be placed in the general fund of the township.
(m) The fee for a producer's license shall be $200.
(n) The license term for a license shall commence on the effective date as specified on the license and shall end two years after that date. The director may, at the director's sole discretion and after examination of the circumstances, extend the license term of any license for not more than 30 days beyond the date such license would expire pursuant to this section. Any extension of the license term by the director pursuant to this section shall automatically extend the due date for payment by the licensee of any occupation or license tax levied by a city or township pursuant to this section by the same number of days the director has extended the license term.
Cite this article: FindLaw.com - Kansas Statutes Chapter 41. Intoxicating Liquors and Beverages § 41-310. License fees; term; city or township taxes - last updated January 01, 2023 | https://codes.findlaw.com/ks/chapter-41-intoxicating-liquors-and-beverages/ks-st-sect-41-310/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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