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Section 302 - Recordkeeping.

UT Code § 32B-5-302 (2019) (N/A)
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(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.

(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

(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.

(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.

(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.

(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 and maintain any other record the department may require.

(5) (a) A record of a retail licensee is subject to inspection by an authorized representative of the commission and the department. (b) A retail licensee shall allow the department, through an auditor or examiner of the department, to audit the records of the retail licensee at times the department considers advisable.

(a) A record of a retail licensee is subject to inspection by an authorized representative of the commission and the department.

(b) A retail licensee shall allow the department, through an auditor or examiner of the department, 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 in accordance with this section.

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Section 302 - Recordkeeping.