Form Pub. Ks-1540 - Kansas Business Taxes For Hotels Motels & Restaurants Page 27
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42The ruling will be issued within 30 days after your
only if the establishment meets a 30 percent food sales
request (and any additional information necessary for
requirement identical to drinking establishments. CMB
license fees are $25. In addition to the CMB license,
the ruling) is received. A private letter ruling applies ONLY
cities or counties may also levy an annual occupation
to the taxpayer for whom it is issued. It cannot be cited
or license tax from the licensee in an amount not less
or relied upon by any other taxpayer.
than $100 nor more than $250.
Policy Information Library
OTHER EMPLOYER RESPONSIBILITIES
As a service to taxpayers, a library of tax policy
information administered by KDOR is available on our
Kansas Unemployment Tax
web site. The policy library contains the Kansas Statutes
and Regulations, Revenue Notices, Revenue Rulings
The Kansas Employment Security Law was enacted
and other written advice issued by KDOR. Private letter
to provide some income during limited unemployment
rulings are also included, however, these letters have
for those who are out of work due to conditions in the
been “scrubbed” to protect the privacy of the taxpayer—
economy and through no fault of their own. All Kansas
any information that would identify the taxpayer, such
employers are required to file a report with the Kansas
as name, address, product, etc., is blanked out.
Department of Labor (KDOL), Division of Employment
Security to determine their unemployment tax status.
FOOD AND LODGING REQUIREMENTS
Although all employers doing business in Kansas are
subject to the provisions of the Employment Security
Law, not all employers are subject to the taxing
Businesses that will engage in the distribution,
provisions of the law.
manufacture or preparation of food must meet a variety
of requirements designed to protect the public and must
Employers who begin business operations in Kansas
apply for a license from the Kansas Department of
are required to file a Status Determination Report
Agriculture to operate. Lodging facilities must also
(K-CNS 010) within 15 days of the date wages were
comply with applicable regulations and obtain a license.
first paid for employment. Upon receipt of the completed
form, a determination of employer liability will be made
If you plan to build or remodel a restaurant or lodging
and the employer will be notified if liability is established.
establishment, you are required to submit plans to the
For additional information about your responsibilities
Department of Agriculture prior to construction or
under the Kansas Employment Security Law or to obtain
remodeling. For information about these responsibilities
the Status Report, contact:
contact the Kansas Department of Agriculture. License
applications, food service complaint forms and other
Kansas Department of Labor
information is also available from their web site.
(785) 296-5000
Division of Food Safety and Lodging
Kansas Department of Agriculture
KDOL has offices and field agents statewide; consult
Topeka, KS 66612-1215
the government pages of your phone book for the agent
(785) 296-5600
or office nearest you.
Kansas Workers Compensation
Local License and Occupations Taxes
Workers compensation is a private insurance plan
Kansas law (Chapter 12) allows localities to impose
where the benefits are not paid by the State of Kansas
license or occupation taxes for the privilege of engaging
but rather by the employer, generally through an
in any business, trade, occupation or profession. The
imposition and rates of such taxes are locally determined
insurance carrier. For more information on Kansas
by home rule ordinance. Because each city has its own
Unemployment Tax or Kansas Workers Compensation
regulations, permits and taxes, contact the city hall where
contact:
your hotel or restaurant is located for information about
any local licenses, certifications or fees required.
Kansas Department of Labor
(785) 296-5000
Cereal Malt Beverage (CMB) License
On-premise cereal malt beverage (beer containing
Safety and Health
3.2 percent alcohol or less) licenses may be obtained
from the local unit of government. There are no food
The Occupational Safety and Health Administration
sales requirements for CMB licenses. CMB may be
(OSHA) outlines specific health and safety standards
served between the hours of 6 a.m. and 12 midnight
adopted by the U.S. Department of Labor. For more
Monday through Saturday. Sales on Sunday are allowed
information visit the following web site:
27
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