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The Kansas LD 400 form, officially titled the Liquor Drink Tax Surety Bond, serves as a crucial document for establishments engaged in the sale of alcoholic beverages within the state. This form is required for various entities, including drinking establishments, Class A and B clubs, caterers, public venues, and hotels, all of which must comply with the Kansas Liquor Drink Tax Act. The bond ensures that the principal, the entity applying for or holding a liquor license, will adhere to all relevant tax laws and regulations. It establishes a financial guarantee to the state, binding the principal and their surety to pay any taxes or penalties that may arise. Key elements of the form include the identification of the principal and surety, the bond amount, and the effective date of coverage. Furthermore, the LD 400 mandates the completion of specific fields, such as the legal name of the entity and the exact location of the business, which must align with the liquor tax application. Proper execution of the form is essential, as any errors may render the bond invalid. The Kansas Department of Revenue oversees the submission and compliance processes, providing guidance and support for applicants to ensure adherence to the state's regulatory framework.

Sample - Kansas Ld 400 Form

KANSAS DEPARTMENT OF REVENUE

CUSTOMER RELATIONS – MISCELLANEOUS SEGMENT

915 SW HARRISON ST.

TOPEKA, KANSAS 66612-1588

www.ksrevenue.org

Phone: (785) 368-8222

Fax: (785) 291-3968

Bond No.: _________________

 

 

 

 

Liquor Drink

 

 

Reg. No.

 

LIQUOR DRINK TAX SURETY BOND

KNOW ALL MEN BY THESE PRESENTS:

That we

 

,

(Underline one entity type– Individual Proprietorship, Partnership, LLC or Corporation)

with main office location at

 

 

 

 

 

,

 

 

 

(Street Address)

 

(City)

(State)

(Zip)

as Principal, and the

 

, a corporation authorized to transact business in Kansas, as

 

 

 

(Surety)

 

 

 

 

 

surety, are held and firmly bound unto the STATE OF KANSAS in the sum of

 

 

 

dollars

($

 

 

), lawful money of the United States, to the payment of which, well and truly to be made, we hereby bind ourselves, our

heirs, executors, administrators, assigns, and successors firmly by these presents.

 

 

 

 

 

WHEREAS, the above-named principal has made application to the Director of Taxation for a Liquor Drink Tax Certificate of Registration to

operate a licensed establishment selling alcoholic liquor at

(Street)

, Kansas, and is subject to the Kansas Liquor Drink Tax Act:

(City)

NOW, THEREFORE, the condition of this obligation is such that if the above-named principal shall well and 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 this State of Kansas, then this obligation shall be void and of no effect; otherwise it shall be and remain in full force and effect. Such principal hereby authorizes employees of the Kansas Department of Revenue to disclose to the surety herein a statement of account relating to the tax guaranteed by this bond.

This obligation shall be a continuing obligation and shall remain in full force and effect until canceled by the principal and surety after having given thirty (30) days written notice to the obligee at the address above.

This bond is effective on and after the _______________ day of ______________________________________, ____________.

 

(Year)

Witness our hands at ______________________________, Kansas, this _________________ day of ____________________________, ___________

 

(Year)

 

___________________________________________________________

 

(Principal)

 

By ________________________________________________________

 

(Indicate Position: r President, r Vice-President, r Partner, r Owner)

 

___________________________________________________________

 

(Print Name of Signature Above)

 

SEAL

 

___________________________________________________________

 

(Surety)

 

___________________________________________________________

 

(Surety Address)

 

___________________________________________________________

 

(Surety Company Phone Number)

 

By ________________________________________________________

 

(Surety Signature)

LD-400

Its ________________________________________________________

(Rev. 6/13)

(Bond shall be accompanied by power of attorney for attorney-in-fact. A

 

Kansas licensed agent of the surety must countersign.)

LD-400 Liquor Drink Tax Surety Bond

(For Drinking Establishments, Class A Clubs, Class B Clubs, Caterers, Public Venues, Hotels, or other On-Premise Licensees)

PLEASE READ BEFORE COMPLETING THIS BOND FORM!

Bond Instructions:

™You must complete the most current version of Form LD-400, Liquor Drink Surety Bond. The most current form can be found on our web site: www.ksrevenue.org

™All fields on this form must be completed, except for the Liquor Drink Reg. No. field.

™This bond must contain a bond number.

™Line 1 of the bond must contain the legal name of the entity applying for or holding a Kansas liquor license and must match exactly the entity name listed on the liquor tax application.

™The location address on this bond must match exactly the location address on the liquor application. This cannot be a PO Box.

™The effective date is the date liquor drink tax coverage under this surety bond begins.

™Signature lines:

O“Principal” is the entity being covered under this surety bond.

OAn owner or officer must sign this bond and mark the box indicating their position.

OThe owner/officer must print their name below the signature line.

O“Surety” is the name of the surety company providing the bond coverage.

OA complete mailing address of the surety company must be provided, along with a telephone number.

OA signature of an authorized attorney-in-fact is required. The bond must be accompanied by a power of attorney for the attorney-in-fact. A Kansas licensed agent of the surety must countersign.

OThe bond and power-of-attorney form must contain a seal.

™Failure to complete the LD-400 properly will result in an invalid bond. The bond will be voided and kept in the customers file.

™Original bonds cannot be returned.

™Questions regarding this form should be directed to the Division of Taxation, Miscellaneous Tax Segment, at (785) 368-8222, option 5, then option 4.

™Submit this form to:

Miscellaneous Tax

Kansas Department of Revenue

915 SW Harrison St.

Topeka, KS 66612-1588

Form Information

Fact Name Details
Governing Law Kansas Liquor Drink Tax Act
Form Purpose This form serves as a surety bond for establishments selling alcoholic beverages.
Entity Types Applicable entities include Individual Proprietorship, Partnership, LLC, or Corporation.
Effective Date The bond becomes effective on the date specified in the form.
Principal Responsibilities The principal must comply with all Kansas Liquor Drink Tax laws and regulations.
Surety Requirements The surety must be a corporation authorized to do business in Kansas.
Notice Requirement Thirty days written notice is required to cancel the bond.
Contact Information For questions, contact the Kansas Department of Revenue at (785) 368-8222.

Detailed Guide for Filling Out Kansas Ld 400

Filling out the Kansas LD 400 form is a straightforward process, but it requires careful attention to detail. This form serves as a surety bond for businesses involved in the sale of alcoholic beverages. Completing it accurately is essential to ensure compliance with state regulations and to avoid any issues with your liquor license.

  1. Begin by obtaining the most current version of the Kansas LD 400 form from the Kansas Department of Revenue website at www.ksrevenue.org.
  2. Fill in the Bond No. field with a unique bond number.
  3. In the first line, write the legal name of your business entity, choosing one of the following types: Individual Proprietorship, Partnership, LLC, or Corporation. Underline the chosen type.
  4. Enter the main office location of your business, including Street Address, City, State, and Zip Code.
  5. Identify the surety company by writing its name in the designated field.
  6. Specify the amount of the bond in dollars in the appropriate field.
  7. Provide the location address where the licensed establishment will operate, ensuring it matches the address on your liquor tax application. This cannot be a P.O. Box.
  8. Fill in the effective date of the bond, which is the date when liquor drink tax coverage begins under this surety bond.
  9. Sign the bond as the Principal. An owner or officer of the business must sign and indicate their position (e.g., President, Vice-President, Partner, Owner).
  10. Print the name of the person who signed the bond below the signature line.
  11. In the Surety section, provide the name, complete mailing address, and phone number of the surety company.
  12. Ensure that an authorized attorney-in-fact from the surety company signs the bond.
  13. Include a power of attorney for the attorney-in-fact with the bond submission.
  14. Make sure that a Kansas licensed agent of the surety countersigns the bond.
  15. Affix a seal to both the bond and the power-of-attorney form.
  16. Double-check all fields to confirm that they are completed accurately, as any errors may result in an invalid bond.
  17. Submit the completed form to the Kansas Department of Revenue at the address provided on the form: Miscellaneous Tax, 915 SW Harrison St., Topeka, KS 66612-1588.

Once the form is submitted, it will be processed by the Kansas Department of Revenue. If there are any questions or concerns during the process, it is advisable to reach out to the Division of Taxation for assistance. Ensuring that the form is filled out correctly will help avoid delays in obtaining your liquor license.

Obtain Answers on Kansas Ld 400

  1. What is the Kansas LD 400 form?

    The Kansas LD 400 form is a Liquor Drink Tax Surety Bond required for establishments that sell alcoholic beverages in Kansas. This bond ensures compliance with the Kansas Liquor Drink Tax Act. By completing this form, a business agrees to pay any liquor drink taxes owed to the state.

  2. Who needs to complete the LD 400 form?

    Any individual or entity applying for or holding a Kansas liquor license must complete the LD 400 form. This includes drinking establishments, Class A and Class B clubs, caterers, public venues, hotels, and other on-premise licensees.

  3. What information is required on the form?

    The form requires specific information, including:

    • The legal name of the entity applying for the liquor license.
    • The main office location, including street address, city, state, and zip code.
    • The bond number.
    • The effective date of the bond.
    • Signatures from both the principal and the surety company.

    All fields must be completed accurately to avoid invalidation of the bond.

  4. What happens if the LD 400 form is not completed correctly?

    If the form is not filled out correctly, the bond will be considered invalid. This means the bond will be voided and retained in the customer's file. It is crucial to ensure that all information matches the liquor tax application exactly.

  5. How do I submit the LD 400 form?

    The completed form should be submitted to the Kansas Department of Revenue at the following address:

    Miscellaneous Tax
    Kansas Department of Revenue
    915 SW Harrison St.
    Topeka, KS 66612-1588

    Make sure to include all necessary documentation, including the power of attorney for the attorney-in-fact.

  6. Where can I get assistance with the LD 400 form?

    If you have questions regarding the LD 400 form, you can contact the Division of Taxation, Miscellaneous Tax Segment at (785) 368-8222. Follow the prompts for option 5, then option 4 for assistance.

Common mistakes

Filling out the Kansas LD 400 form can be a straightforward process, but many individuals make common mistakes that can lead to complications. One frequent error is failing to use the most current version of the form. The Kansas Department of Revenue updates forms periodically, and using an outdated version can result in an invalid submission.

Another mistake involves incomplete fields. All fields must be filled out, except for the Liquor Drink Reg. No. If any required section is left blank, the bond may be deemed invalid. Additionally, applicants often neglect to include a bond number, which is essential for processing.

People also frequently misstate the legal name of the entity applying for the liquor license. The name must match exactly with what is listed on the liquor tax application. Any discrepancies can lead to delays or rejection of the bond.

Address accuracy is crucial. The location address on the bond must match the address on the liquor application precisely. Using a P.O. Box instead of a physical address is another common error that can invalidate the form.

Signature requirements are often misunderstood. The owner or officer must sign the bond and indicate their position by marking the appropriate box. Failure to print their name below the signature line can also lead to complications.

Another oversight is not providing complete contact information for the surety company. This includes the full mailing address and a telephone number. Missing this information can cause delays in processing the bond.

Some applicants forget that a signature from an authorized attorney-in-fact is necessary. This signature must accompany a power of attorney document. Without it, the bond will not be valid.

Moreover, people sometimes overlook the requirement for a seal on both the bond and the power of attorney form. This is a critical detail that must not be missed.

Lastly, failing to submit the bond to the correct address can lead to significant delays. It is essential to send the completed form to the Miscellaneous Tax segment of the Kansas Department of Revenue at the specified address. Following these guidelines can help ensure a smoother process when filling out the Kansas LD 400 form.

Documents used along the form

The Kansas LD 400 form is a Liquor Drink Tax Surety Bond required for establishments selling alcoholic beverages. Several other forms and documents are often used in conjunction with this bond. Below is a list of these related documents, each serving a specific purpose in the licensing and compliance process.

  • Kansas Liquor License Application: This form is necessary for businesses seeking to obtain a liquor license. It gathers essential information about the business and its owners.
  • Power of Attorney: This document authorizes an individual or entity to act on behalf of another. It is required for the surety company’s attorney-in-fact to sign the bond.
  • Tax Registration Form: This form registers the business for various state taxes, including sales and liquor taxes. It ensures compliance with state tax laws.
  • Certificate of Good Standing: This document verifies that a business is legally registered and compliant with state regulations. It may be requested during the licensing process.
  • Surety Company Information Form: This form provides details about the surety company backing the bond, including its contact information and license status.
  • Financial Statements: Often required to demonstrate the financial stability of the business, these documents may include balance sheets and income statements.
  • Employee Training Certificates: Some establishments must provide proof that employees have completed responsible beverage service training. This helps ensure compliance with state laws.
  • Local Zoning Approval: This document confirms that the business location complies with local zoning regulations for selling alcohol. It is usually required as part of the liquor license application.

Understanding these documents can help ensure a smoother application process for obtaining a liquor license in Kansas. Each form plays a vital role in maintaining compliance with state regulations and ensuring the responsible sale of alcoholic beverages.

Similar forms

The Kansas LD 400 form, which serves as a Liquor Drink Tax Surety Bond, shares similarities with several other documents related to business operations and compliance. Below is a list of nine documents that are comparable to the LD 400 form, along with explanations of their similarities.

  • Surety Bond for Construction Projects: Like the LD 400, this bond ensures that contractors will complete their work according to the terms of their contracts. Both documents protect the interests of the obligee by guaranteeing compliance with specific regulations.
  • Performance Bond: This document is similar in purpose to the LD 400. It guarantees that a contractor will fulfill their contractual obligations. Both bonds provide financial security and assurance of compliance with state laws.
  • License and Permit Bonds: These bonds are often required for various business licenses. They ensure that the business will adhere to local regulations, much like the LD 400 ensures compliance with liquor tax laws.
  • Commercial Lease Agreement: While not a bond, this document outlines the responsibilities of both landlord and tenant. Similar to the LD 400, it establishes obligations that must be met to maintain the agreement.
  • Franchise Agreement: This document details the rights and responsibilities of a franchisor and franchisee. Both the franchise agreement and the LD 400 require adherence to specific laws and regulations governing the business.
  • Indemnity Agreement: This agreement protects one party from losses incurred by another party's actions. Like the LD 400, it provides a level of financial security and outlines obligations that must be followed.
  • Tax Compliance Certificate: This document verifies that a business is compliant with tax laws. Similar to the LD 400, it serves as proof of adherence to regulatory requirements.
  • Alcohol License Application: This application is necessary for businesses wishing to sell alcohol. Like the LD 400, it requires detailed information about the business and its compliance with state laws.
  • Environmental Compliance Bond: This bond ensures that a business will comply with environmental regulations. Both documents serve to protect public interests and ensure adherence to specific legal requirements.

Understanding these similarities can help clarify the importance of the Kansas LD 400 form and its role in ensuring compliance with state laws regarding liquor sales.

Dos and Don'ts

When filling out the Kansas LD 400 form, there are important steps to follow. Here’s a helpful list of what to do and what to avoid:

  • Do ensure you are using the most current version of Form LD-400, which can be found on the Kansas Department of Revenue website.
  • Do complete all fields on the form, except for the Liquor Drink Reg. No. field.
  • Do match the legal name of the entity exactly with the name listed on the liquor tax application.
  • Do provide a complete mailing address for the surety company, including a phone number.
  • Do have the bond signed by an authorized owner or officer, and ensure they print their name below their signature.
  • Don’t use a P.O. Box for the location address; it must be a physical address.
  • Don’t forget to include a bond number on the form.
  • Don’t skip the effective date; this is when the liquor drink tax coverage begins.
  • Don’t neglect to include a power of attorney for the attorney-in-fact, as this is required.
  • Don’t submit an incomplete form, as it will result in an invalid bond.

Following these guidelines can help ensure your application process goes smoothly. If you have questions, don’t hesitate to reach out to the Kansas Department of Revenue for assistance.

Misconceptions

When it comes to the Kansas LD 400 form, there are several misconceptions that can lead to confusion. Understanding these common misunderstandings is crucial for anyone involved in the liquor industry in Kansas. Here are four prevalent misconceptions:

  • The LD 400 form is only for large businesses. Many believe that only large establishments need to file this form. In reality, any entity selling alcoholic beverages, regardless of size, must complete the LD 400 to comply with state regulations.
  • Completing the form is optional. Some individuals think that submitting the LD 400 is a choice. However, it is a mandatory requirement for obtaining a Liquor Drink Tax Certificate of Registration. Without it, businesses cannot legally operate.
  • Only the owner needs to sign the bond. There is a misconception that only the principal or owner’s signature is sufficient. In fact, the bond must also be signed by an authorized representative of the surety company, along with a power of attorney for the attorney-in-fact.
  • The bond is a one-time requirement. Many believe that once the bond is filed, it does not need to be revisited. This is misleading. The bond is a continuing obligation that remains in effect until canceled, which requires proper notice to the state.

By dispelling these myths, businesses can better navigate the requirements associated with the Kansas LD 400 form and ensure compliance with state laws.

Key takeaways

When filling out the Kansas LD 400 form, there are several important points to keep in mind. Here are key takeaways that can help ensure a smooth process:

  • Use the Latest Version: Always complete the most current version of the LD 400 form, which can be found on the Kansas Department of Revenue website.
  • Complete All Fields: Make sure every field is filled out, except for the Liquor Drink Reg. No. This is crucial for the bond to be valid.
  • Match Legal Names: The legal name of the entity on line 1 must match exactly with the name on the liquor tax application. Accuracy is key.
  • Address Matters: The address listed on the bond must be the same as the address on the liquor application. Remember, no PO Boxes are allowed!
  • Effective Date: Clearly indicate the effective date, as this is when the liquor drink tax coverage under the bond begins.
  • Signatures Required: The bond must be signed by an owner or officer of the entity, who should also print their name and indicate their position.
  • Power of Attorney: Don’t forget that a power of attorney for the attorney-in-fact must accompany the bond, and it must be countersigned by a Kansas licensed agent of the surety.

Following these guidelines can help you navigate the process of completing the Kansas LD 400 form effectively. If questions arise, don’t hesitate to reach out to the Division of Taxation for assistance!