32B-5-302 (Effective 07/01/11) - Recordkeeping. - Utah Statutes

32B-5-302 (Effective 07/01/11). Recordkeeping.
(1) A retail licensee shall make and maintain a record showing in detail:
(a) quarterly expenditures made separately for:
(i) malt or brewed beverages;
(ii) liquor;
(iii) set-ups;
(iv) food; and
(v) any other item required by the department; and
(b) sales made separately for:
(i) malt or brewed beverages;
(ii) set-ups;
(iii) food; and
(iv) any other item required by the department.
(2) A retail licensee shall make and maintain a record required by Subsection (1):
(a) in a form approved by the department; and
(b) current for each three-month period.
(3) A retail licensee shall support an expenditure by:
(a) a delivery ticket;
(b) an invoice;
(c) a receipted bill;
(d) a canceled check;
(e) a petty cash voucher; or
(f) other sustaining datum or memorandum.
(4) In addition to a record required under Subsection (1), a retail licensee shall make andmaintain any other record the department may require.
(5) (a) A record of a retail licensee is subject to inspection by an authorizedrepresentative of the commission and the department.
(b) A retail licensee shall allow the department, through an auditor or examiner of thedepartment, to audit the records of the retail licensee at times the department considers advisable.
(6) Section 32B-1-205 applies to a record required to be made or maintained inaccordance with this section.

Enacted by Chapter 276, 2010 General Session