§ 5.36.020. Beer distributors.

A.

There is levied a biennial occupation tax on each licensed distributor of beer containing more than 3.2 percent of alcohol by weight, for the first and each additional wholesale distributing place of business operated in the City of Larned, Kansas, by the same licensee for wholesaling or jobbing beer in the sum of three hundred dollars ($300.00), which tax shall be paid before business is begun 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 as distributor of beer containing more than 3.2 percent of alcohol by weight, such license having been issued by the State Director of Alcoholic Beverage Control for operation of such business within said City, 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, mentioned in subsection A and B of this section, shall cause the receipt, mentioned in subsection B of this section, to be placed in plain view next to the State license in a conspicuous place on the licensed premises.

D.

Any person, co-partnership, corporation or association having a State license for the purpose stated in subsection A of this section, 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. 498 §§ 1—4, 1949)

(Ord. No. 1520, § 5, 11-1-10)