Apply for or Renew Your Cereal Malt Beverage (CMB) License
All CMB applications shall be made upon the forms prepared by the Office of the Attorney General and submitted to the city or county governing your business location. The city or county must verify each application then issues your license upon approval. All CMB licensees must be registered to collect and remit Kansas sales tax.
Kansas Cereal Malt Beverage Act and Reference Guide:
The Kansas CMB Act and Reference Guide contains the laws governing the licensure and enforcement of CMB Licenses. The Kansas CMB Act and Reference Guide is available for your convenience.
CMB License Types:
There are two types of CMB license types.
- An On-Premise CMB license allows for consumption of the CMB on the licensed premise, i.e. taverns, restaurants, etc.
- An Off-Premise CMB license allows for consumption off the licensed premise, i.e. grocery stores, convenience stores, etc.
A licensed establishment may have both an On-Premise and Off-Premise CMB license. Each license type requires a separate CMB application and a separate license.
Applications for CMB licenses must be made upon a form prepared by the Office of the Kansas Attorney General. K.S.A. 41-2702(c) The same forms are used whether you are applying for a new CMB License or renewing your existing license.
These forms are available from your city or county clerk; or, you may download your form from the Attorney General's website. Click on the appropriate application type below:
- Individual Application for Cereal Malt Beverage License
- Firm, Partnership, or Association Application for Cereal Malt Beverage License
- Corporate Application for Cereal Malt Beverage License
CMB License Fee Schedule:
Cities or counties may charge a license fee in addition to the state CMB Stamp fee. The fee schedule is:
- On-Premise CMB license fee: $25 to $200. K.S.A. 41-2702(d)(1)
- Off-Premise CMB license fee: $25 to $50. K.S.A. 41-2702(d)(2)
State CMB Stamp:
A State CMB stamp is attached to each CMB license. Without this stamp, the CMB license is not valid. The State CMB Stamp fee is in addition to the license fee and is collected by the city or county clerk at the time of application.
- State CMB Stamp fee $25. K.S.A. 41-2702
Sales Tax Registration:
For the privilege of engaging in the business of selling tangible personal property at retail in this state, i.e. CMB products, a sales tax is levied and shall be collected and paid at the statutory rate in addition to the applicable city and/or county tax. K.S.A. 79-3603.
The sales tax that is levied shall be paid by the consumer to the retailer and it shall be the duty of each and every retailer to collect from the consumer the full amount of tax imposed then remit it to the Director of Taxation. K.S.A. 79-3604.
Retailers shall make returns to the Director of Taxation using the filing frequency established by State law. K.S.A. 79-3607.
If you have not registered your business or your additional location, you may use any of the following options to obtain the Business Tax Application (CR-16) or the Kansas Registration Schedule for Additional Business Location (CR-17):
- Complete your Business Registration On-Line via the Kansas Business Center http://www.ksrevenue.org/busregistration.html
- Download and print the application http://www.ksrevenue.org/busregistration.html
- Send an email requesting the form to email@example.com
- Call the Kansas Department of Revenue Forms Order Line at 785-296-4937
Filing Your Sales Tax Return:
You may file your sales tax return electronically and remit your sales tax payment electronically using KS WebTax.
KS WebTax is a free, secure and easy way to manage business tax accounts. Businesses can make electronic payments, file Sales, Use or Franchise tax returns and view online activity. KS WebTax simplifies your accounting process by having everything available in one easy-to-access location.
KS WebTax is available on the Internet at www.webtax.org. Contact the Kansas Department of Revenue Electronic Services at 785-296-6993 for assistance.
Contact the Alcoholic Beverage Control:
Please submit an email to the ABC.Marketing.Unit@kdor.ks.gov.