Liquor Tax Funding

State Distribution 

The Kansas Department of Revenue administers and enforces the collection of the Liquor Drink Tax at the rate of 10% of gross receipts derived from the sale of alcoholic liquor by any club, caterer, drinking establishment, public venue or temporary permit holder.  Upon deposit into the state treasury of the collected revenue: 25% is credited to the state general fund, 5% is credited to the community alcoholism and intoxication program fund and the 70% remaining balance is credited to the local alcoholic liquor fund created by K.S.A. 79-41a04.  All money credited to the local alcoholic liquor fund shall be expended only for the purpose and manner provided by K.S.A. 79-41a04.

Special Alcohol and Drug Program Fund

Abilene, with a population of more than 6,000, receives 70% of the amount collected under this act from clubs, public venues, drinking establishments and temporary permit holders located in the city of Abilene.  Upon receipt of any money distributed by the state treasurer pursuant to this act, the full amount is deposited in the city treasury and required to credit 1/3 of the deposit to the general fund of the city, 1/3 of the deposit to the city's special parks and recreation fund and the remaining 1/3 of the deposit is credited to a special alcohol and drug program fund.  

Money in the special parks and recreation fund may only be expended for the purchase, establishment, maintenance or expansion of park and recreational services, programs and facilities.

Money in the special alcohol and drug program fund may only be expended for the purchase, establishment, maintenance or expansion of services or programs whose principal purpose is alcoholism and drug abuse prevention and education, alcohol and drug detoxification, intervention in alcohol and drug abuse or treatment of persons who are alcoholics or drug abusers or are in danger of becoming alcoholics or drug abusers.

Resolution No. 071320-1 approved an application for liquor tax funding for the City of Abilene's special alcohol and drug fund. The application must be used for all requests for funding from the special alcohol and drug fund.  The City of Abilene will accept applications from January 1st to March 1st of each year.  The city will not hold applications from year to year; to be considered again, a new application must be submitted.

2023 Liquor Tax Funding Application (PDF)