ARIZONA DEPARTMENT OF LIQUOR LICENSES & CONTROL 800 W Washington 5th Floor Phoenix AZ 85007-2934 (602) 542-5141 400 W Congress #521 Tucson AZ 85701-1352 (520) 628-6595 HOTEL-MOTEL AND RESTAURANT LICENSES RECORDS REQUIRED FOR AUDIT OF SERIES #11 & #12 LICENSES MAKE A COPY OF THIS DOCUMENT AND KEEP IT WITH YOUR DLLC RECORDS In the event of an audit, you will be asked to provide to the Department any documents necessary to determine compliance with A.R.S. §4-205.02(G). Such documents requested may include however, are not limited to: 1. All invoices and receipts for the purchase of food and spirituous liquor for the licensed premises. If you do not have all food or liquor invoices, please contact your vendors immediately and request copies of missing invoices. These must be available for pick-up at the time of the Audit Interview Appointment. If all food invoices are not available at that time, you may not be given credit for all food sales. 2. A list of all food and liquor vendors 3. The restaurant menu used during the audit period 4. A price list for alcoholic beverages during the audit period 5. Mark-up figures on food and alcoholic products during the audit period 6. A recent, accurate inventory of food and liquor (taken within two weeks of the Audit Interview Appointment) 7. Monthly Inventory Figures - beginning and ending figures for food and liquor 8. Chart of accounts (copy) 9. Financial Statements-Income Statements-Balance Sheets 10. General Ledger A. Sales Journals/Monthly Sales Schedules 1) Daily sales Reports (to include the name of each waitress/waiter, bartender, etc. with sales for that day) 2) Daily Cash Register Tapes - Journal Tapes and Z-tapes 3) Guest Checks 4) Coupons/Specials 5) Any other evidence to support income from food and liquor sales B. Cash Receipts/Disbursement Journals 1) Daily Bank Deposit Slips 2) Bank Statements and canceled checks 11. Tax Records A. Transaction Privilege Sales, Use and Severance Tax Return (copies) B. Income Tax Return - city, state and federal (copies) C. Any supporting books, records, schedules or documents used in preparation of tax returns LIC1013 05/2004 American LegalNet, Inc. www.FormsWorkflow.com 12. Payroll Records A. Copies of all reports required by the State and Federal Government B. Employee Log (A.R.S. §4-119) C. Employee time cards (actual document used to sign in and out each work day) D. Payroll records for all employees showing hours worked each week and hourly wages The sophistication of record keeping varies from establishment to establishment. Regardless of each licensee’s accounting methods, the amount of gross revenue derived from the sale of food and liquor must be substantially documented. REVOCATION OF YOUR LIQUOR LICENSE MAY OCCUR IF YOU FAIL TO COMPLY WITH A.R.S. §4-210(A)7 AND A.R.S. §4-205.02(G). A.R.S. §4-210(A)7 The licensee fails to keep for two years and make available to the department upon reasonable request all invoices, records, bills or other papers and documents relating to the purchase, sale and delivery of spirituous liquors and, in the case of a restaurant or hotel-motel licensee, all invoices, records, bills or other papers and documents relating to the purchase, sale and delivery of food. A.R.S. §4-205.02(G) For the purpose of this section: 1. “Restaurant” means an establishment which derives at least forty percent (40%) of its gross revenue from the sale of food. 2. “Gross revenue” means the revenue derived from all sales of food and spirituous liquor on the licensed premises, regardless of whether the sales of spirituous liquor are made under a restaurant license issued pursuant to this section or under any other license that has been issued for the premises pursuant to this article. I, (print licensee name): Last First Middle have read and fully understand all aspects of this statement. State of County of The foregoing instrument was acknowledged before me this X day of (Signature of Licensee) Day , Month Year My commission Expires on: Day Month Year (Signature of NOTARY PUBLIC) MAKE A COPY OF THIS DOCUMENT AND KEEP IT WITH YOUR DLLC RECORDS American LegalNet, Inc. www.FormsWorkflow.com