804 KAR 4:100. Records to be retained.
RELATES TO: KRS 242.123, 244.150, 242.185
STATUTORY AUTHORITY: KRS 241.060, 244.150
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 Office of Alcoholic Beverage Control.
(b) Invoices, receipts and other
pertinent information relating to the licensee's traffic in alcoholic
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 Office
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. (ABC 3:100; 1 Ky.R. 356; eff. 2-5-1975; Am. 8
Ky.R. 356; eff. 1-6-82; 31 Ky.R. 619; 936; eff. 11-26-2004.)