Section 30-6-B41 - RecordsEvery club, golf country club or nonprofit club permittee shall maintain, in the English language, records showing:
(1) Total monthly receipts exclusive of proceeds from the sale of alcoholic liquor; (2) total monthly receipts from the sale of alcoholic liquor; (3) total monthly expenses which shall include rent, taxes, electricity, heat, mortgage, interest and wages. Any permittee may request permission to have his books, except the daily records, kept at an accountant's office, or at the home of the treasurer of the club, golf country club or nonprofit club, provided satisfactory arrangements shall be made by the accountant or treasurer to produce such records on the permit premises within a reasonable time. Permittees shall be strictly accountable for the accuracy of such records. A copy of the constitution and by-laws of the club, golf country club or nonprofit club with the latest revisions, shall be maintained in the English language as shall be the recording secretaries' records. In addition to maintaining the above, a nonprofit club shall maintain a permit year to date listing of each function that is not club sponsored or sponsored by a member or members, stating the gross receipts to the club for such function including but not limited to the fee received to rent or lease the facility and the gross receipts from the sale of alcoholic beverages and food prepared and/or consumed at the function. The permittee or backer of such nonprofit club permit shall also provide to the department or its agents, upon request, copies of any appropriate internal revenue service form 990 or "function sheets" required to be maintained by the Internal Revenue Service, to help the department in its enforcement of section 30-23(b) of the Connecticut General Statutes.Conn. Agencies Regs. § 30-6-B41
Effective September 30, 1983; Amended October 1, 2001