Mixed Beverage Audit Records

Private Clubs: Record Keeping

A private club holding a Mixed Beverages Permit shall maintain full and accurate monthly records of its finances, separately indicating each of the following:

1. Amount expended for the purchase of spirituous liquor from ABC stores and the quantity of spirituous liquor purchased;
2. Amount collected from the sale of mixed beverages and by brand and container size, the quantity of spirituous liquor sold;
3. Amount received in payment of members’ dues;
4. Amounts received from charges to members and guests of members;
5. Quantity of spirituous liquor, by brand and container size, that was not sold but is no longer on the licensed premises due to stated reasons, such as breakage or theft.

Records of purchases of spirituous liquor and sales of mixed beverages shall be filed separate and apart from all other records maintained on the premises.

Records, including original invoices, shall be maintained on the premises for three years and shall be open for inspection or audit.

A private club holding a Mixed beverages Permit shall submit to the Commission for its review, on forms provided by the Commission, regular reports summarizing the information required to be maintained by this Rule. These reports shall be submitted on a schedule set by the Commission.

Restaurants, Hotels: Record Keeping

Monthly Records. Restaurants, hotels and tour boats holding Mixed Beverages Permits shall maintain full and accurate monthly records of their finances, separately indicating each of the following:

1. Amounts expended for the purchase of spirituous liquor from ABC stores and the quantity of spirituous liquor purchased;
2. Amounts collected from the sale of mixed beverages and, by brand and container size, the quantity of spirituous liquor sold;
3. If a guest room cabinet permittee, the amounts collected from the sale of liquor from guest room cabinets, and by container size, the quantity of liquor sold from cabinets;
4. The quantity of spirituous liquor, by brand and container size, that was not sold but is no longer on the premises due to stated reasons, such as breakage or theft;
5. If a restaurant, amounts collected from the sale of
   1. Food and non-alcoholic beverages;
   2. Items other than food and beverages of all kinds; and
   3. Malt beverages, unfortified wine and fortified wine;
6. If a hotel, amounts collected from:
   1. Furnishing lodging;
   2. Sale of meals;
   3. Sale of malt beverages, unfortified wine and fortified wine; and
   4. All other sources.

Segregation of Records. Records of purchases of spirituous liquor and sales of alcoholic beverages shall be filed separate and apart from all other records maintained on the premises.

Retention and Inspection of Records. Records, including original invoices related to alcoholic beverages and mixed beverages, shall be maintained on the premises for three years and shall be open for inspection or audit.

Submission of Financial records. A restaurant or hotel holding a Mixed Beverages Permit shall submit to the Commission for its review, on forms provided by the Commission, regular reports summarizing the information required to be maintained by this Rule. These reports shall be submitted on a schedule set by the Commission.

Convention Centers, Community Theaters, Non-Profit and Political Organizations: Record Keeping

Convention centers, community theatres, non-profit and political organizations holding Mixed Beverages permits shall maintain full and accurate monthly records of their finances, separately indicating each of the following:

1. Amounts expended for the purchase of spirituous liquor from ABC stores and the quantity of spirituous liquor purchased;
2. Amounts collected from the sale of mixed beverages and, by brand and container size, the quantity of spirituous liquor sold;
3. The quantity of spirituous liquor, by brand and container size, that was not sold but is no longer on the premises due to stated reasons, such as breakage or theft.

Segregation of Records. Records of purchases of spirituous liquor and sales of alcoholic beverages shall be filed separate and apart from all other records maintained on the premises.

Retention and Inspection of Records. Records, including original invoices related to alcoholic beverages and mixed beverages, shall be maintained on the premises for three years and shall be open for inspection or audit.

Submission of Financial records. A permittee holding a Mixed Beverages Permit under this Rule shall submit to the Commission for its review, on forms provided by the Commission, regular reports summarizing the information required to be maintained by this Rule. These reports shall be submitted on a schedule set by the Commission.

Sports Club: Record Keeping

Monthly Records. A sports club holding ABC permits issued by the Commission shall maintain full and accurate monthly records of the following:

1. Amounts expended for the purchase of spirituous liquor from ABC stores and the quantity of spirituous liquor purchased;
2. Amounts collected from the sale of mixed beverages and, by brand and container size, the quantity of spirituous liquor sold;
3. The quantity of spirituous liquor, by brand and container size, that was not sold but is no longer on the premises due to stated reasons, such as breakage or theft;
4. Amounts collected from the sale of malt beverages, fortified wine, and unfortified wine;
5. Amounts collected from club activity fees, excluding receipts for food;
6. Receipts for food.

The records required to be kept by this Rule shall be kept separate and apart from all other records maintained on the premises.

Records, including original invoices related to alcoholic beverages and mixed beverages, shall be maintained on the premises for three years and shall be open to inspection or audit.

A sports club holding ABC permits shall submit to the Commission for its review, on forms provided by the Commission, regular reports summarizing the information required by this Rule. These reports shall be submitted on a schedule set by the Commission.