Virginia Administrative Code › Title 3 - ALCOHOLIC BEVERAGE AND CANNABIS CONTROL › Agency 5 - VIRGINIA ALCOHOLIC BEVERAGE CONTROL AUTHORITY › Chapter 70 - OTHER PROVISIONS › Section 3VAC5-70-90 - Records to be kept by licensees generally; additional requirements for certain retailers; "sale" and "sell" defined; gross receipts; reports

Current through Register Vol. 40, No. 24, July 15, 2024
A. All licensees
				shall keep complete, accurate and separate records for a period of two years.
				The records shall be available for inspection and copying by any member of the
				board or its special agents during reasonable hours. Licensees may use
				microfilm, microfiche, disks, or other available technologies for the storage
				of their records, and may store them off site, provided the records so stored
				are readily subject to retrieval and made available for viewing on a screen or
				in hard copy by the board or its special agents at the licensed premises
				between the hours of 9 a.m. and 5 p.m. At any other time of day, if the
				licensee's records are not available for inspection, the licensee shall provide
				the records to a special agent of the board within 24 hours after a request is
				made to inspect the records.
The board and its special agents shall be allowed free access
				  during reasonable hours to every place in the Commonwealth where alcoholic
				  beverages are manufactured, bottled, stored, offered for sale or sold, for the
				  purpose of examining and inspecting all records, invoices and accounts
				  therein.
"Reasonable hours" shall be deemed to include all business
				  hours of operation and any other time at which there exists any indication of
				  activity upon the licensed premises.
B. All licensed manufacturers, bottlers or
				wholesalers of alcoholic beverages shall keep a complete, accurate and separate
				record of all alcoholic beverages manufactured, bottled, purchased, sold or
				shipped by him. Such records shall show the quantities of all such alcoholic
				beverages manufactured, bottled, purchased, sold or shipped by him; the dates
				of all sales, purchases, deliveries or shipments; the names and addresses of
				all persons to or from whom such sales, purchases, deliveries or shipments are
				made; the quantities and kinds of alcoholic beverages sold and delivered or
				shipped and the prices charged therefor and the taxes applicable thereto, if
				any. Every manufacturer and wholesaler, at the time of delivering alcoholic
				beverages to any person, shall also prepare a duplicate invoice showing the
				date of delivery, the quantity and value of each delivery and the name of the
				purchaser to whom the delivery is made.
C. Every retail licensee shall keep complete,
				accurate and separate records, including invoices, of the purchases and sales
				of alcoholic beverages, food and other merchandise. The records of alcoholic
				beverages shall be kept separate and apart from other records and shall include
				all purchases thereof, the dates of such purchases, the kinds and quantities of
				alcoholic beverages purchased, the prices charged therefor and the names and
				addresses of the persons from whom purchased.
Additionally, each retail licensee shall keep accurate
				  accounts of daily sales, showing quantities of alcoholic beverages, food, and
				  other merchandising sold and the prices charged therefor.
D. In addition to the requirements of
				subsections A and C of this section, mixed beverage restaurant licensees shall
				keep records of all alcoholic beverages purchased for sale as mixed beverages
				and records of all mixed beverage sales. The following actions shall also be
				taken:
1. On delivery of a mixed beverage
				restaurant license by the board, the licensee shall furnish to the board or its
				special agents a complete and accurate inventory of all alcoholic beverages
				currently held in inventory on the premises by the licensee; and
2. Once a year, each licensee shall submit on
				prescribed forms to the board an annual review report. The report is due within
				30 days after the end of the mixed beverage license year and shall include:
a. A complete and accurate inventory of all
				alcoholic beverages purchased for sale as mixed beverages and held in inventory
				at the close of business at the end of the annual review period;
b. An accounting of the annual purchases of
				food, nonalcoholic beverages and alcoholic beverages, including alcoholic
				beverages purchased for sale as mixed beverages, and miscellaneous items;
				and
c. An accounting of the monthly
				and annual sales of all merchandise specified in subdivision 2 b of this
				subsection.