N.H. Admin. Code § Liq 501.08

Current through Register No. 50, December 12, 2024

Section Liq 501.08 - Date for Submission of Report; Forms

(a) All club licensees shall make a sworn return to the commission once each month, showing the income from liquor sold and expenses chargeable to that part of the license as reported on form 233.

(b) All such reports shall be forwarded to the commission prior to the 15th day of the following month.

(c) Each club licensee filing pursuant to paragraphs (a) and (b) shall supply on form 233 the following:

(1) Name, address, number of members, license number and the month and year of the reporting period;

(2) A statement of profit and loss for the reporting period, including:

a. Income from sale of liquor and beverage;

b. Dues, miscellaneous income which includes all income from amusement machines, lottery sales, hall rental, and bingo games, and total income; and

c. A computation of the cost of goods sold including:

1. Beginning monthly inventory of liquor, beverage, bar supplies, miscellaneous and their total;

2. Monthly purchases of liquor, beverage, bar supplies, miscellaneous and their total;

3. Total monthly merchandise available; and

4. Total cost of ending monthly inventory of liquor, beverage, bar supplies, and miscellaneous;

(3) Operating expenses for the reporting period including:

a. Rent, salaries, heat, lights, water and telephone;

b. Insurance and interest, repairs and alterations;

c. Janitorial services and supplies;

d. Taxes, charitable donations, licenses, transportation, club socials and member benefits, entertainment, loss and waste; and

e. Total expenses;

(4) Computation of profit and loss for the month including:

a. Gross profit or loss; and

b. Net profit or loss;

(5) Balance sheet for the reporting period including first of the month and last of the month figures for:

a. Assets, including:

1. Checking accounts;

2. Savings account;

3. Cash on hand;

4. Petty cash or change fund;

5. Merchandise inventory;

6. Bonds;

7. Real estate; and

8. Furniture and equipment;

b. Total of the above assets;

c. Liabilities, including:

1. Accounts payable;

2. Notes payable;

3. Mortgage payable;

4. Taxes payable; and

5. Surplus; and

d. Total liabilities and surplus; and

(6) The date, reporting officer's signature, title, and expiration date of office term.

N.H. Admin. Code § Liq 501.08

(See Revision Note at chapter heading for Liq 500) #5043, eff 1-11-91; ss by #5180, eff 7-22-91; ss by #6391, eff 11-28-96, EXPIRED: 11-28-04

New. #8450, eff 10-21-05

Amended byVolume XXXIV Number 33, Filed August 14, 2014, Proposed by #10647, Effective 7/24/2014, Expires7/24/2024.