79-41a01. Definitions. As used in K.S.A. 79-41a01 through 79-41a09, and amendments thereto:
(a) "Alcoholic liquor" means alcoholic liquor, as defined by K.S.A. 41-102, and amendments thereto, and cereal malt beverage, as defined by K.S.A. 41-2701, and amendments thereto.
(b) "Caterer," "club," "drinking establishment," "public venue," "railway car" and "temporary permit" have the meanings provided by K.S.A. 41-2601, and amendments thereto.
(c) "Gross receipts derived from the sale of alcoholic liquor" means the amount charged the consumer for a drink containing alcoholic liquor, including any portion of that amount attributable to the cost of any ingredient mixed with or added to the alcoholic liquor contained in such drink.
History: L. 1979, ch. 152, § 11; L. 1985, ch. 171, § 12; L. 1987, ch. 182, § 117; L. 1990, ch. 179, § 9; L. 2012, ch. 144, § 49; July 1.
Structure Kansas Statutes
Article 41a - Liquor Drink Tax
79-41a02 Imposition and rate of tax; paid by consumer and collected by seller.
79-41a03 Payment and collection of tax; bond; disposition of revenue.
79-41a04 Local alcoholic liquor fund; distribution of moneys.
79-41a05 Same; additional payments to local units, when.
79-41a06 Registration certificate required for seller.
79-41a07 Violations by seller; remedies.