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Liquor Licensee Information Brochure (ABC-899)

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Liquor Licensee Information Brochure (ABC-899) CONTACT INFORMATION ABOUT YOUR LIQUOR LICENSE STAYING IN COMPLIANCE Your liquor license comes with certain Alcoholic Beverage Control Office Your license authorizes certain privileges printed on your license and other activities responsibilities. Some of the most common 109 SW 9th Street as authorized by Kansas law. are listed below: Topeka, KS 66612 Phone: 785-296-7015 You must frame you liquor license and place DO it in a conspicuous place on the licensed Fax: 785-296-7185 • Become familiar with the Kansas premise. K.S.A. 41-325/41-2612. http://www.ksrevenue.org/abcindex.html laws to remain compliant. Statutes, You must also display your Liquor regulations and handbooks may be ABC Mailing Address Enforcement or Liquor Drink Tax Certificate obtained on our website at: P.O. Box 3506 in a conspicuous place on your licensed http://www.ksrevenue.org/abcstatu Topeka, KS 66601-3506 premise. tes.html • Maintain invoices and records for a Licensing Unit WHEN TO CONTACT ABC LICENSING period of three (3) years and [email protected] You must contact the ABC if: maintain three (3) months on the You have a change is Process licensed premise Marketing Unit Agent (ABC-808) • Ensure employees left to manage [email protected] You have a change in ownership the business are able to present documents for inspection Administration or Enforcement (ABC-809) You have a change in officers • Maintain a roster of your current [email protected] (ABC-810) employees on the licensed premise • Purchase liquor from legal source Enforcement Agent You want to request a change of • File and pay your taxes timely Locate your local ABC Enforcement at: mailing address, business name or http://www.ksrevenue.org/abccontact.html business location (ABC-22) You want to change your licensed DON’T • LIQUOR premise (ABC-806) Sell or serve alcoholic liquor to individuals under age 21; or, allow Division of Taxation Your business is closing or being them to possess or consume on the Miscellaneous Tax LICENSEE sold (ABC-811 and ABC-812) You have questions about filing premises P.O. Box 750680 gallonage tax, if applicable • Sell alcoholic liquor for less than Topeka, KS 66675-0680 INFORMATION You have questions about your the acquisition cost Phone 785-368-8222 license • Deny immediate entry and Fax 785-296-4993 inspection of the licensed premises WHEN TO CONTACT THE [email protected] to an ABC Enforcement Agent or MISCELLANEOUS TAX SEGMENT other Law Enforcement Officer while the premises is occupied, Contact the Miscellaneous Tax Segment if: whether open for business or not ABC Mission Statement You need assistance with your • Allow any immoral behavior on The Mission of the Alcoholic Beverage liquor drink or liquor enforcement your licensed premise Control Division is to promote, serve and taxes • Serve intoxicated persons protect the health, safety and welfare of You have questions about your • Give any free alcoholic liquor Kansans by regulating the liquor industry, liquor license bond, bond relief or except samples as allowed by law enforcing the liquor laws and enforcing bond release other laws administered by the Kansas Department of Revenue. Alcoholic Beverage Control ABC-899 (Rev. 04/19) CHECKING PROPER IDENTIFICATION • A sample is defined as a serving of Retailer Basic Hours TAXATION OF ALCOHOLIC alcoholic liquor which contains not more No retail sales are allowed: No person under 21 years of age shall BEVERAGES than: (A) One-half ounce of distilled • Sundays possess, consume, obtain, purchase or Gallonage Tax is paid by in-state spirits; (B) One ounce of wine; or, (C) • Memorial Day, Independence Day, attempt to obtain or purchase alcoholic liquor distributors when alcoholic beverages are Two ounces of beer or cereal malt Labor Day, Thanksgiving Day or shipped into Kansas or by in-state farm or cereal malt beverage except as authorized beverages. A sample of a mixed Christmas Day by law. wineries, manufacturers, microbreweries or alcoholic beverage shall contain no more • 11:00 p.m. until 9:00 a.m. unless a microdistilleries as the product is produced Licensees are responsible for ensuring that than one-half ounce of distilled spirits. city ordinance requires closing before and bottled. K.S.A. 41-501 Gallonage Tax persons are at least 21 and are encouraged 11:00 p.m. rates are: to check their identification if they are Retailer Expanded Hours • Spirits - $2.50 uncertain. If your city or county has voted in Expanded • Retailers Hours, no retail sales are allowed: Fortified Wine - $0.75 Identification should be in the form of a • • Sundays before noon • Light Wine - $0.30 government issued ID. There is no limit on the size or number of samples any one person may receive. • Sundays after 8:00 p.m. • Beer - $0.18 Kansas Driver’s License • Retailers may prepare and mix samples • Easter Sunday, Thanksgiving Day or • Cereal Malt Beverage - $0.18 (Horizontal) on their licensed premise or at an Christmas Day • Flavored Malt Beverage - $0.18 Drinking Establishments and Clubs adjacent premise monitored and Liquor Enforcement Tax is collected from regulated by the ABC. No serving, mixing or consumption of alcoholic consumers or from on-premise • All liquor used for sampling must be liquor on the licensed premise are allowed establishments by retail liquor stores, withdrawn from the retailer’s inventory. between 2:00 a.m. and 6:00 a.m. If a drinking distributors, farm wineries, microbreweries Kansas Underage Driver’s License • Farm Wineries may participate in tasting establishment also has a caterer’s license, the hours for caterer’s license apply to the portion and mircrodistilleries. The rate is 8% and is (Vertical) events at retail liquor stores. of the premises where the catered event is collected in lieu of sales tax. K.S.A. 79-4101 Farm Wineries, Manufacturers, held. Microbreweries and Microdistilleries Liquor Drink Tax is collected from Caterers consumers by on-premise establishments • Samples may be served on the licensed No serving, mixing or consumption of alcoholic premise if located in a county where liquor on the event premise is allowed between (drinking establishments, clubs, caterers, liquor by the drink is allowed. 2:00 a.m. and 6:00 a.m. hotels). The rate is 10% and is collected in • There is no limit on the size or number of Distributors lieu of sales tax. K.S.A. 79-41a01 samples any one person may receive. Distributors may serve samples to a retailer or RENEWING YOUR LIQUOR LICENSE ELECTRONIC SERVICES the retailer’s employees on the premises of the Drinking Establishments, Kansas law allows ABC 30 days to process To apply or renew a liquor license or permit retailer or distributor. Samples must be taken Class A & B Clubs and Temporary Permits your application for renewal (20 days for online; or, to make a fine payment, visit from the distributor’s inventory and cannot be • May not change a cover fee or any other manufacturers, distributors and non- http://www.ksabconline.org/Login.aspx served to the retailer’s customers or be served kind of fee on the entire business day if in areas of the retail liquor store open to the beverage licensees). The renewal http://www.kdor.ks.gov/Apps/kcsc/login.aspx they want to serve samples that day. public. Samples are subject to liquor processing time begins when ABC receives for web filing with electronic payment options • If samples are served, the licensee must enforcement tax. your complete renewal application with all report and remit liquor drink tax on the for: EMPLOYEE QUALIFICATIONS required documents. K.S.A. 41-319 acquisition cost of the liquor served. • Liquor Drink Tax Persons dispensing/selling/serving alcohol: • All liquor used for sampling must come • Liquor Enforcement Tax Retailers: from the Club’s or DE’s inventory. • Gallonage Tax • Must be 21 years of age DAYS AND HOURS OF OPERATION • Cannot be a convicted felon SAMPLING ALCOHOLIC LIQUOR On-Premise: To prevent lapse in your liquor license, Samples must be served by the licensee, an • Must be 21 to mix/dispense alcohol please submit your renewal documents 30 agent of the licensee or employee of the • Must be 18 to serve/sell alcohol to 45 days prior to your license expiration supplier participating in the event. • Must not have three or more alcohol Distributors or their agent may only provide date. Renewal documents and complete related violations in the last five instructions are available on our website at: education at sampling events. Samples may years; or, http://ksrevenue.org/abcliquorlicensing.html not be served to a person under 21 years of • Must not have two or more furnishing age. No sample may be removed from the of alcohol to minors violations in five premises where it was served. years. Felons of any type are prohibited..
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