N.J. Admin. Code § 2:76-27.6

Current through Register Vol. 56, No. 19, October 7, 2024

Section 2:76-27.6 - Certification of income procedures for winery special occasion events

(a) Any winery conducting special occasion events on the premises must annually complete and submit to the Board, by March 31 of each calendar year, a certification of income form provided by the Committee that certifies the annual gross income from special occasion events accounted for less than 50 percent of the annual gross income of the winery for the prior calendar year. The Board shall forward the certification of income form to the Committee. The certification of income form shall include sales data provided by the winery to support its certification of compliance with this subchapter. The sales data will include, at a minimum, total winery sales by categories as listed below:

1. On-premises tasting room sales--wine only;

2. On-premises tasting room sales--non-wines, and by type;

3. Off-premises tasting--wine sales;

4. Off-premises non-wine sales;

5. Wine sales at special occasion events;

6. Non-wine sales at special occasion events;

7. Admission fees, rental fees, setup, breakdown, cleaning fees, catering fees, food sales, and all other revenue that is not directly a result of the sale of the agricultural output of the winery, but is received by the winery in conjunction with conducting special occasion events; and

8. Names and addresses of any controlled group of entities connected to the winery that are in any way involved in special occasion events and annual gross income associated with each entity.

(b) Failure to submit the fully-completed certification form to the Board in the time and manner set forth may be considered a violation of the Act by the Committee.

N.J. Admin. Code § 2:76-27.6

Adopted by 49 N.J.R. 3585(a), effective 11/20/2017