Kansas statutes impose a ten percent Liquor Drink Tax on the sale of drinks containing alcoholic liquor by clubs, caterers, or drinking establishments.  A club, caterer, or drinking establishment (including farm wineries and microbreweries selling to customers for on-premises consumption) must also have a liquor license issued by the Division of Alcoholic Beverage Control, have a Kansas retailers’ sales tax number, and post a surety bond equal to $1,000, or the three-month average liquor drink tax liability, whichever is greater.  The liquor bond guarantees that the principal shall faithfully comply with all of the provisions of the Kansas Liquor Drink Tax Laws, Rules and Regulations relating to the payments of liquor drink tax and penalty due under the laws of the State.  Surety One, Inc., offers Kansas liquor bonds for all business classes whether for on-premises consumption or wholesale distribution. For more information visit the nation’s LEADER in surety at SuretyOne.com, call (787) 333-0222 or (800) 373-2804, or email us at Underwriting@SuretyOne.com.  We can help regardless of your credit and financial condition.