"but wanted to know if tax would be owed on the money drawn come tax season."

No. Again, that's a basic issue about managing a Sole Proprietorship. All the money is theirs, already, whether they "take" it or not. It's all been taxed, already, because the operation is reported for tax purposes. Even if they "take" it as it comes in, they will be reporting the entire year's operations for tax purposes. Having money in the business or taking it all won't change the tax picture. Even if you never take any money out of the business, all of that money was supposed to have been reported and taxed. Even if all the money is put into assets, inventory, real estate, etc, it got taxed first.