(A) There is hereby levied a biennial occupation tax in the amount of Six Hundred Dollars ($600.00) on each retailer of alcoholic liquor who has a retailer’s license issued under the provisions of K.S.A. Chapter 41. The tax shall be paid before business is begun under an original state license and within five (5) days after each renewal of a state license.

(B) It is unlawful for any person to fail or refuse to pay the occupation tax, and upon conviction thereof, shall be fined not more than One Hundred Dollars ($100.00).

(C) Nothing in this Chapter shall be construed to prohibit the City from collecting the occupation tax by any procedure authorized by law. (Ord. 10-61 § 1, 2010; Ord. 97-51 § 2, 1997; Ord. 88-121 § 6, 1988.)