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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.

Attorney General's Opinions:

Application of privilege tax on sales of liquor by clubs. 80-241.

Sales of liquor by clubs; disposition of revenues. 83-159.

Local alcoholic liquor fund; definition of park and recreational facility. 89-132.

CASE ANNOTATIONS

1. Gross receipts, defined as amount charged for drink containing alcoholic liquor; mandatory gratuity is part of amount charged. In re Tax Appeal of Newton Country Club Co., 12 K.A.2d 638, 644, 753 P.2d 304 (1988).


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