Louisburg, KS Local Taxes & Fees: Business Tax Classification (2026)

The tax runs alongside, not instead of, the retailer's state license. Under § 3-301, a person must first obtain a state retail liquor license from the state director of alcoholic beverage control before selling any alcoholic liquor as defined by the Kansas Liquor Control Act; that license holder then presents the license to the City Clerk when applying to pay the § 3-302 occupation tax. The $600 biennial tax must be paid before business begins under an original state license, and again within five days of any state license renewal, so the City's tax cycle tracks the state's licensing cycle rather than the calendar year.

Section 3-302 traces its authority to K.S.A. 41-310(l)(1), the state statute authorizing cities to levy an occupation tax on off-premise retailers, and was adopted by Ordinance 990 as part of the 2020 Code. Once paid, § 3-303 requires the licensee to post the City's occupation tax receipt in plain view next to or below the state license on the licensed premises, giving inspectors an at-a-glance way to confirm both requirements have been met. No comparable municipal occupation or privilege tax appears anywhere else in the Louisburg code for other business types, so the off-premise liquor retailer is the sole classification the City taxes this way.