41-2622. License fees; city or county taxes; other state fees fund. (a) At the time application is made to the director for a license pursuant to the club and drinking establishment act, the applicant shall pay the following license fee in the manner provided by K.S.A. 41-2606, and amendments thereto:
(1) For a class A club which is a bona fide nonprofit fraternal or war veterans' club, as defined by rules and regulations of the secretary, $500;
(2) for a class A club which is a bona fide nonprofit social club, as defined by rules and regulations of the secretary, and which has not more than 500 members, $1,000;
(3) for a class A club which is a bona fide nonprofit social club, as defined by rules and regulations of the secretary, and which has more than 500 members, $2,000;
(4) for a class B club, $2,000;
(5) for a caterer, $1,000;
(6) for a drinking establishment, $2,000;
(7) for a hotel of which the entire premises are licensed as a drinking establishment, $6,000;
(8) for a drinking establishment/caterer, $3,000;
(9) for a drinking establishment/caterer, if the drinking establishment is a hotel of which the entire premises are licensed as a drinking establishment, $7,000;
(10) for a public venue with a maximum capacity of not more than 10,000 persons, $5,000;
(11) for a public venue with a maximum capacity of not more than 25,000 persons, $7,500; and
(12) for a public venue with a maximum capacity exceeding 25,000 persons, $10,000.
(b) In addition to the fee provided by subsection (a), any city where the licensed premises of a club or drinking establishment are located or, if such licensed premises are not located in a city, the board of county commissioners of the county where the licensed premises are located may levy and collect a biennial occupation or license tax from the licensee in an amount equal to not less than $200 nor more than $500.
(c) In addition to the fee provided by subsection (a), any city where the licensed premises of a public venue is located or, if such licensed premises is not located in a city, the board of county commissioners of the county where the licensed premises is located may levy and collect a biennial occupation or license tax from the licensee in an amount not more than $1,000.
(d) No occupational or excise tax or license fee other than that authorized by subsection (b) or (c) shall be levied by any city or county against or collected from a licensed public venue, club or drinking establishment.
(e) The director shall remit all moneys received under this section to the state treasurer in accordance with the provisions of K.S.A. 75-4215, and amendments thereto. Upon receipt of each such remittance, the state treasurer shall deposit the entire amount in the state treasury. Of each such deposit, 50% shall be credited to the state general fund, and the remaining 50% shall be credited to the other state fees fund of the Kansas department for aging and disability services. In addition to other purposes for which expenditures may be made from the other state fees fund of the Kansas department for aging and disability services, expenditures may be made by the secretary for aging and disability services for the purpose of implementing the powers and duties of the secretary under the provisions of K.S.A. 65-4006 and 65-4007, and amendments thereto.
History: L. 1965, ch. 316, § 22; L. 1969, ch. 244, § 1; L. 1970, ch. 187, §1; L. 1975, ch. 252, § 3; L. 1987, ch. 182, § 74; L. 1987, ch. 183, § 3; L. 1988, ch. 165, § 5; L. 1995, ch. 219, § 13; L. 2001, ch. 5, § 131; L. 2010, ch. 142, § 15; L. 2012, ch. 144, § 38; L. 2014, ch. 115, § 192; July 1.