Ky. Rev. Stat. Ann. ch. 243 – Alcoholic Beverages -- Licenses And Taxes | Midpage

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Kentucky Revised Statutes

Chapter 243

Ky. Rev. Stat. Ann. ch. 243

Alcoholic Beverages -- Licenses And Taxes

Commonwealth of Kentucky

243.015Definitions for chapter.243.020License required -- Federal license presumptions -- Alcoholic beverages and cannabis-infused beverages not purchased from licensee disallowed on licensed premises -- Licenses permitted in moist territory -- Possession of alcohol on or near licensed entertainment destination center premises permitted.243.025Fees to be used for administration and enforcement of alcoholic beverage laws.243.027KRS 243.027 to 243.029 supersedes any conflicting provision of KRS Chapters 241 to 244 -- Licensing of direct shippers of alcoholic beverages and cannabis-infused beverages -- Duties of direct shipper licensees -- Administrative regulations -- Use of third parties to ship -- Shipping of samples.243.028Limitations on shipments of alcoholic beverages and cannabis-infused beverages by direct shipper licensees -- Notice and labeling requirements -- Recipient age verification and signature required -- Penalty for consumer who attempts illegal receipt -- Shipping mode requirements.243.029Taxes on sales of alcoholic beverages owed by direct shipper licensees.243.030Distilled spirits and wine and cannabis-infused beverages licenses -- Kinds -- Fees.243.0305Licensed distillers with retail outlets on premises -- Payment of taxes – Sale of souvenir packages and private selection packages -- Sampling and sale of alcoholic beverages on premises of distillery -- Sale of alcoholic beverages by the drink at certain events -- Sale of products in collaboration with a brewer -- Sale and self-distribution of distilled spirits by certain distillers -- Off-premises retail sales outlet.243.0307Sampling license -- Sampling and sale of alcoholic beverages on premises of licensed retailer.243.033Caterer's license.243.034Business authorized by limited restaurant license within wet territory or certain moist precincts -- Package sales prohibited -- Prohibition against sale of alcohol without meal -- Restrictions on purchasing.243.0341Proposal of ordinance authorizing by the drink sales of alcoholic beverages in restaurants and dining facilities containing seating for at least fifty persons -- Qualifications -- Conditions -- Limited effect of ordinance.243.035Bottling house or bottling house storage license.243.036Special temporary alcoholic beverage auction license -- Permitted activities -- Restrictions.243.037Supplemental bar license -- Main bar and service bars -- Fees.243.038Agreement of golf course to comply with the provisions of KRS Chapter 344.243.039Business authorized by limited golf course license within wet territory, where the sale of alcoholic beverages is lawful, or certain moist precincts -- Package sales prohibited.243.040Malt beverage licenses -- Kinds -- Fees.243.042Qualified historic site license.243.045Issuance of transitional license by state administrator or administrators -- Limitations on use.243.050Extended hours supplemental license -- Sunday retail drink license.243.055Hotel in-room service license.243.060County and consolidated local government licenses -- Kinds -- Fees -- Restrictions on increase of fees.243.070City and consolidated local government licenses -- Kinds -- Fees -- Restriction on increase of fees.243.075Eligible city or county may impose regulatory license fee up to five percent on gross receipts of each establishment's sale of alcoholic beverages and cannabis-infused beverages -- Annual levies -- Credits -- Applicability of county regulatory license fee if city levies license fee -- Enactment of fee within two years following election -- Administrative regulations -- Use of revenue received from regulatory license fee -- Penalties for violation -- Party suing city or county for violation responsible for attorney fees if city or county found not to be in violation -- Regulatory fee imposed before 2019 permitted to continue at existing rate -- Applicability to direct shipper licensee -- Report to department.243.081Retail sale of alcoholic beverages on a delivery, to-go, or take-out basis -- Prohibitions -- Requirements -- Exemptions regarding delivery vehicle signage -- Application of other laws.243.0811Persons delivering alcoholic beverages or cannabis-infused beverages by the package on behalf of licensee -- Requirements.243.082Nonquota type 1 or NQ1 retail drink license -- Issuance to a convention center or convention hotel complex, horse racetrack, automobile racetrack, railroad system, commercial airline system or charter flight system, or state park -- Privileges, duties, and restrictions for eligible entities.243.084Nonquota type 2 or NQ2 retail drink license -- Issuance to certain hotels, certain restaurants, airports, or riverboats -- Privileges, duties, and restrictions for eligible entities.243.086Nonquota type 3 or NQ3 retail drink license -- Issuance to private club, dining car, or bed and breakfast -- Varying restrictions and authorizations for eligible entities.243.088Nonquota type 4 or NQ4 retail malt beverage drink license -- Issuance to holders of quota retail drink license, microbrewery license, small farm winery license, or other businesses selling for consumption on premises -- Permitted activities -- Sales at service stations -- Restrictions on purchasing.243.089Authorized public consumption license issued in wet territory to commercial quadricycle business.243.090Date licenses expire -- Reduction in fee for licenses less than six months -- Renewals not to affect proceedings for violations -- Term of renewals -- Denial of renewal to delinquent taxpayer.243.100Persons who may not be licensed -- Evasion of license disqualification by certain persons -- Direct shipper exemption.243.110Incompatible licenses.243.115Removal of partially consumed bottle of wine from restaurant licensed under KRS 243.030.243.117Placement of resealed bottle of wine during transport.243.120Business authorized by distiller's, rectifier's, or winery license -- Class A and Class B distiller's and rectifier's licenses -- Distiller's sale of distilled spirits by the drink.243.130Transactions permitted to brewers, distillers, rectifiers, and wineries.243.150Business authorized by brewer's license -- Sale and service of malt beverages -- Sampling by employees.243.154Business authorized by small farm winery wholesaler's license -- Licensed premises on small farm winery.243.155Small farm winery license -- Eligibility and application process -- Business authorized by license -- Direct shipment of wine -- Self-distribution -- Custom crushing services -- Off-premises retail sales outlet in wet territory -- Other permitted licenses -- Renewal of license -- Sampling by employees.243.157Business authorized by a microbrewery license -- Functions licensee permitted to perform -- Microbrewery to pay wholesale and excise taxes on sales of malt beverages -- Sampling by employees.243.160Business authorized by wholesaler's license.243.170Transactions permitted to wholesalers.243.180Business authorized by distributor's license.243.185Sale of alcoholic beverages and malt beverages at marinas -- Qualification for local option election under KRS 242.122.243.200Transporter's license, authority for issuance to certain motor carriers or to common carrier -- Holder's privileges, duties, and restrictions -- Delivery or shipment of alcoholic beverages or cannabis-infused beverages with adult-signature-only service -- Authority to examine vehicle and cargo -- When transporter's license not required -- Required maintenance of books and records.243.212Distilled spirits and wine supplier's license authorizing importation of distilled spirits and wine -- Nonresident entities eligible for license -- Licenses and limited licenses -- Exemption from notice requirements of KRS 243.360.243.215Malt beverage supplier's license authorizing importation of malt beverages -- Nonresident entities eligible for license -- Licenses and limited licenses -- Exemption from notice requirements of KRS 243.360.243.217Business authorized by air transporter's license -- Commercial airline system, charter flight system, or commercial cargo system eligible for license upon payment of fee -- Annual renewal.243.220Premises that may not be licensed -- Exemption.243.230Premises for which retail package, drink, and malt beverage licenses may be issued.243.232Vintage distilled spirits purchases and sales -- Monthly reporting -- Conditions.243.238Limited nonquota package license.243.240Business authorized by quota retail package license -- Delivery of alcoholic beverages purchased on premises by consumers.243.241Quota retail package licensee assumes business risk of subsequent increase of quota licenses in territory.243.250Business authorized by quota retail drink license -- Restrictions on purchasing.243.260Special temporary license for qualifying event -- Activities permitted and prohibited.243.262Licensed horse racetrack may be issued temporary alcoholic beverage license.243.265Licensed horse racetrack may be issued Nonquota type 1 license.243.280Business authorized by nonquota malt beverage package license -- Compatible licenses -- Certain premises not to be licensed.243.320Business authorized by special nonbeverage alcohol license -- Issuance to certain charitable, public, or private institutions -- Federal ethanol permit.243.340Business authorized by special agent's or solicitor's license -- Issuance to nonresident -- Form.243.353Business authorized by malt beverage storage license -- Issuance of temporary storage license in case of emergency.243.355Business authorized by distilled spirits and wine storage license --Application of federal law.243.360Notice of intention to apply for license -- Exempted applicants -- Protest -- Sufficiency of substantial compliance.243.380Applications for state licenses -- Requirements for entity owning more than two licensed premises.243.390Sworn information to be contained in applications -- Verified supplemental statement -- Presumption of reliability of supplied information -- Exemption.243.401Department to regulate distribution and retail sale of cannabis-infused beverages -- Conditions for sale -- Sales to persons under age 21 prohibited -- Permitted activities by manufacturers -- Shipping and delivery.243.403Cannabis-infused beverage retail package license -- Requirements -- Conditions.243.405Cannabis-infused beverage distributor's license -- Requirements -- Conditions.243.430Denial of application for license -- Time frame for denial, approval, or issuance of license.243.440Form of licenses.243.450Causes for denial of license.243.470Applicant may have hearing before license is denied -- Refund of payments made.243.480Suspension of licenses -- Payments in lieu of suspension -- Appeal.243.490Causes for which licenses may be revoked or suspended.243.500Causes for which licenses may be revoked or suspended. (Effective until July 15, 2026)243.502Restrictions on possession and use of alcohol vaporizing device.243.520Institution of revocation proceedings -- Notice -- Hearing -- Suspension under emergency order.243.530License to be surrendered upon revocation -- Police chief or sheriff to return license.243.540Scope of section -- Disposition of stock upon revocation, surrender, court disposition, or nonrenewal of license -- Disposition upon bankruptcy -- Disposition by secured creditor or landlord -- Administrative regulations.243.550Conduct of hearing by board.243.560Appeal to Circuit Court from order of board -- How taken -- Necessary parties -- Final order, when effective -- Power of court to dissolve stay.243.590Appeal to Court of Appeals.243.600Issuance of county licenses.243.610Issuance of city licenses.243.620Posting of licenses.243.630Transfer of license or acquisition of interest without authorization prohibited.243.640Continuance in business by representative of defunct licensee.243.650Transfer of license to other premises.243.660Pledging or granting of security interest in any licenses prohibited.243.670Applicant to pay for own license.243.675Injunctive or other judicial proceedings by board -- Priority of cases.243.710Wholesaler's and self-distributing distiller's tax on distilled spirits.243.720Rate of tax.243.730Reports by wholesalers and distributors or retailers -- Applicability of brewers' tax credit -- Due date of tax -- Advance payments -- Registration and permitting requirements.243.790Alcoholic beverages or cannabis-infused beverages to be shipped and consumed out of state not subject to tax -- Conditions of exemption.243.850Licensee or manufacturer to report to Department of Revenue on trafficking in alcoholic beverages or cannabis-infused beverages.243.882Definitions for KRS 243.884 to 243.890.243.884Wholesale sales tax imposed -- Rates -- Report and payment -- Exemptions.243.886Reimbursement for collecting and reporting -- Microbrewery or distiller that pays wholesale sales tax not entitled to reimbursement.243.890Receipts to be used for general fund purposes.243.895Warning of dangers of drinking alcoholic beverages during pregnancy to be posted.243.897Prohibition against purchase of metal beer keg except from brewer or representative.243.990Penalties.