N.J. Admin. Code § 13:2-23.32

Current through Register Vol. 56, No. 21, November 4, 2024

Section 13:2-23.32 - Records to be maintained on the licensed premises; other required records

(a) Unless a licensee has obtained a permit for the off-premises storage of certain records, pursuant to 13:2-29.4, each licensee holding a Class C license must keep and maintain the following documents and records on its licensed premises:

1. The current license certificate;

2. A copy of the current license application with any amendments filed, if applicable, together with a copy of the last long-form retail licensee application filed by the licensee;

3. A fully completed up-to-date list of all persons currently working on the licensed premises (commonly known as Form E-141A);

4. The current Federal special tax stamp, or proof of proper filing for such annual stamp;

5. Copies of all delivery slips, invoices or similar documents for such transactions made within the past year;

6. Records of transactions with or placements by a registered display service, including records regarding product displays provided by any manufacturer, supplier, wholesaler or third parties pursuant to 13:2-24.2(b), including the following information:

i. The name, address and license number of the manufacturer, supplier, wholesaler or third party providing the display and items(s);

ii. The date furnished and anticipated removal date of the display;

iii. Description of the display item and evidence of its cost, such as an invoice or receipt; and

iv. The name and address of the winner of display item after sweepstakes; such winner must not be a relative or employee of retailer;

7. New Jersey Sales Tax Certificate of Authority; and

8. Records set forth in (b) and (c) below.

(b) All licensees shall maintain, for a period of five years, a record of all money or any other thing of value received in the ordinary course of business or received outside the ordinary course of business, including, but not limited to, alcoholic beverage sales, food sales, rebates, including payments from any Retail Incentive Program "RIPs," and miscellaneous income.

(c) All licensees shall maintain, for a period of five years, records which show the payment of all expenses. The records shall indicate the name of the person or entity receiving such payment, the amount of the payment and the reason that the payment was made. Payment records shall include payments made for:

1. The purchase of alcoholic beverages;

2. The purchase of food items;

3. The purchase of supplies and use of utilities;

4. The purchase or lease of equipment;

5. The payment of employees' compensation, including all required withholding;

6. The payment of all local, state and Federal taxes and license fees;

7. The payments of rents, mortgages, loans and/or a reduction of an owner's equity; and

8. All other disbursements.

(d) All licensees shall produce the above-enumerated records for inspection immediately upon request by the Director, the issuing authority or the agents or representatives thereof and any other law enforcement officer, peace officer or any other person whose powers or duties include the enforcement of the Alcoholic Beverage Control Act and officers as defined by 33:1-1(p), unless a different time period is prescribed in N.J.A.C. 13:2-29.4, at a location designated by the requester. The failure to comply with this subsection shall be considered a violation of 33:1-35 and 13:2-23.30.

(e) All licensees shall have and keep, for an unlimited period of time, permanent records of account which shall truly and accurately contain a record of all moneys invested in the licensed business, including loans, the source of all such investments and the disposition of such investments for an unlimited period of time. Such documents may be stored on or off the licensed premises and shall be produced within seven days of a request from by the Director, the issuing authority or the agents or representatives thereof and any other law enforcement officer, peace officer or any other person whose powers or duties include the enforcement of the Alcoholic Beverage Control Act and officers as defined by 33:1-1(p) at a location designated by the requester.

(f) All records required to be maintained by a licensee shall be in the English language.

N.J. Admin. Code § 13:2-23.32

Amended by R.1990 d.412, effective 8/20/1990.
See: 22 N.J.R. 1811(a), 22 N.J.R. 2508(c).
Clarified five-year record requirement of all moneys received and expended.
Amended by R.1995 d.450, effective 8/21/1995.
See: 27 N.J.R. 2051(a), 27 N.J.R. 3177(a).
Provided recordkeeping periods.
Amended by R.2005 d.212, effective 7/5/2005.
See: 36 N.J.R. 4211(a), 37 N.J.R. 2544(a).
Rewrote the section.
Amended by R.2011 d.234, effective 9/6/2011.
See: 43 N.J.R. 557(a), 43 N.J.R. 2354(a).
Rewrote (a)6.