Cereal Malt Beverage
2017 Cereal Malt Beverage Changes Memo
All Cereal Malt Beverage (CMB) license applications are handled by the city or county clerk where the business or establishment is located.
A CMB license now allows a person to sell or offer for sale any CMB and beer containing not more than 6% alcohol by volume. CMB is defined in the CMB Act as having not more than 3.2 percent alcohol by weight produced by fermentation and not by distillation.
All CMB license applications must be on forms prepared by the Office of the Kansas Attorney General and submitted to either the city or county in which the establishment or business is located. Upon approval of the CMB license application, the city or county clerk will issue the CMB license.
City or County Clerks CMB Information
Cereal Malt Beverage (CMB) Retailer License Application
- Contact your local city or county clerk to apply for a CMB retailer license.
- There are three types of CMB license types.
- An On-Premise CMB license allows for consumption of the CMB on the licensed premise such as a tavern or restaurant.
- An Off-Premise CMB license allows for consumption off the licensed premise such as a grocery store or convenience stores.
- A Special Event permit for on-premise consumption.
- Contact my City or County
- Kansas Handbook for Cereal Malt Beverage Act
New applicants must be registered for sales tax. You can register and pay your sales tax by clicking on the Kansas Department of Revenue Customer Service Center link in the upper right hand corner of the website or on the link below.
- Kansas Department of Revenue Customer Service Center
- Business Tax Application Booklet (KS-1216)
- TTB Alcohol Dealer Registration (TTB F 5630.5d)
CMB Retailer Application Forms
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.
Forms are available from your city or county clerk or from the Attorney General's website. To apply:
- Obtain a form from your city or county clerk and complete; or, click on the appropriate application form below
- Print and complete the form or save a copy to your computer. Complete the form then print and sign.
- Submit the completed form to your city or county clerk along with all appropriate fees. Do not submit your form to the ABC.
- 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 Retailer 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
Filing Your Sales Tax Return
You may file your sales tax return electronically and remit your sales tax payment electronically using the Kansas Department of Revenue Customer Service Center. You can sign in through the link in the upper right hand corner of ksrevenue.org
The customer service center is a free, secure and easy way to manage all business tax accounts. Businesses can make electronic payments, file sales, use or franchise tax returns and view online activity.
Contact the Kansas Department of Revenue at 785-296-6993 for further assistance.
LIQUOR TAX QUESTIONS?
Contact the Miscellaneous Tax Segment at 785-368-8222, Option #5 then option #4 or send email to KDOR_Miscellaneous.Tax@KS.GOV