§ 5.36.010. Liquor retailers.

A.

There is levied a biennial occupation tax on each retailer of alcoholic liquor (including beer containing more than 3.2 percent of alcohol by weight) for consumption off the premises (sales in the original package only) in the sum of six hundred dollars ($600.00) in the City of Larned, Kansas, who has a retailer's license issued by the State Director of Alcoholic Beverage Control, which tax shall be paid before business is begum under an original State license and shall thereafter be paid before business is continued under any renewal of a State license.

B.

A holder of a license for the retail sale of alcoholic liquors by the package in the City of Larned, Kansas, issued by the State Director of Alcoholic Beverage control, shall present such license when applying to pay the occupation tax levied in subsection A of this section and the tax shall be received and receipt issued for the period covered by the State license by the City Clerk.

C.

Every licensee shall cause the City alcoholic liquor retailer's occupation tax receipt to be placed in plain view next to the State license in a conspicuous place on the licensed premises.

D.

Any person, co-partnership or association having a State license to retail alcoholic liquors by the package, who shall fail to pay the occupation tax herein levied and within the time prescribed or who shall violate any other provision of this section shall upon conviction be fined not more than one hundred dollars ($100.00) for each day's violation; provided nothing in this section shall be construed to prohibit the City from collecting the occupation tax by any procedure authorized by law.

(Ord. 494 §§ 1—4, 1949)

(Ord. No. 1520, § 4, 11-1-10)