RELATES TO:
KRS
242.123,
244.150,
242.185
NECESSITY, FUNCTION, AND CONFORMITY:
KRS
241.060(1) authorizes the
Alcoholic Beverage Control Board to promulgate administrative regulations
governing procedures relative to the sale, manufacture, and trafficking of
alcoholic beverages.
KRS
244.150 requires licensees under
KRS
243.020 to
243.670
to keep and maintain adequate records of all transactions and requires the
agency to prescribe the type and retention schedule for those records by
administrative regulation.
KRS
242.123 and 242.285 authorize licenses that
also require the monitoring of records. This administrative regulation
establishes the requirements for records.
Section
1.
(1) Pursuant to
KRS
244.150(1), a licensee is
required to keep on file on the licensed premises for a period of two (2)
years, true and correct copies of:
(a) All
reports relating to trafficking in alcoholic beverages required by the federal
government, the Kentucky Department of Revenue or the Kentucky Department of
Alcoholic Beverage Control.
(b)
Invoices, receipts and other pertinent information relating to the licensee's
traffic in alcoholic beverages.
(c)
Invoices, receipts and other pertinent information relating to the licensee's
purchases and sales of food, if the licensee holds a license type which
requires maintenance of minimum percent of its gross receipts from the sales in
food.
(2) All reports,
invoices and other information shall be available at all reasonable times for
inspection by authorized representatives of the Department of Revenue or the
Kentucky Department of Alcoholic Beverage Control, and failure to make those
available shall be deemed cause for revocation of the
license.
Section 2. Every
invoice for the sale of malt beverages from a malt beverage distributor to a
retail beer licensee shall be signed by the retail beer licensee or its
agent.
Section 3. A licensee
functioning under the provisions of
KRS
242.123 or
242.185 shall keep and
maintain records in accordance with the provisions of this administrative
regulation.
