14B NCAC 15B .0605       SPORTS CLUB: RECORD KEEPING REQUIREMENTS

(a)  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; and

(6)           receipts for food.

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

(c)  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 pursuant to G.S. 18B-502.

(d)  A sports club holding ABC permits shall submit to the Commission for its review, reports summarizing the information required by this Rule.  These reports shall be submitted on an annual basis or upon request by the Commission.

History Note:        Authority G.S. 18B-100; 18B-207; 18B-1000(8); 18B-1008;

Temporary Adoption Eff. September 24, 1993 for a Period of 180 Days or Until the Permanent Rule Becomes Effective, Whichever is Sooner;

Eff. February 1, 1994;

Amended Eff. April 1, 2011;

Transferred and Recodified from 04 NCAC 02S .0616 Eff. August 1, 2015;

Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.