36-105. History: L. 1913, ch. 204, § 7; R.S. 1923, 36-105; L. 1969, ch. 219, § 2; L. 1973, ch. 182, § 2; Repealed, L. 1975, ch. 314, § 21; July 1. Revisor's Note: Later act, see 36-502, 36-503, 36-504. CASE ANNOTATIONS 1. City of second class has no power to levy license tax on rooming house. City of Independence v. Richardson, 117 Kan. 656, 661, 232 P. 1044, 1047. 2. Cited; relationship of parties was innkeeper-guest, not landlord-tenant. Shaubell v. Bennett, 173 Kan. 774, 776, 777, 252 P.2d 927. 3. Single restaurant being conducted and one license required where several concession counters operated within one premise. State v. Helgerson, 212 Kan. 412, 413, 511 P.2d 221. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents USEFUL LINKS Session Laws Kansas Administrative Regulations OTHER LEGISLATIVE SITES Kansas Legislature Administrative Services Division of Post Audit Research Department Contact Us PDF Help www.ksrevisor.gov 2026