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(B) For an alcoholic beverage not served as an individual
separate serving, the unit of the serving used and the price charged.
When using service checks, units of servings that are more than an
individual separate serving shall be recorded as such (e.g., 2 pitchers
of beer @ $3.25 = $6.50, 1 pitcher of daiquiri @ $6.00 = $6.00). When
using a cash register only, each unit of serving which is more than
an individual separate serving must be rung up separately, with the
price list identifying the unit of serving. When using a combination
of service checks and a cash register, it is not necessary to itemize
each serving on the cash register tape if all the required information
is shown on the service check.
(C) Each separate serving or other unit shall be clearly
identified as to the kind of drink (e.g., daiquiri, tequila sunrise)
or class of beverage (e.g., beer, wine, whiskey). If a cash register
does not have sufficient keys for the classification, the price list
used for identifying the units of servings must also identify the
kinds of servings.
(D) The date of the transaction. For this purpose the
"date" begins as of 3:00 a.m. one day and continues until 3:00 a.m.
the next day.
(E) Complimentary alcoholic beverages, which shall
be recorded on service checks only. A check must be prepared for each
individual or party served. The check should be prepared as if the
service of the complimentary alcoholic beverage was a normal sale
and then clearly marked as being complimentary. The service checks
should be grouped daily and filed with the daily summary showing the
information on the summary as required by subsection (l) of this section.
(F) Mandatory gratuity charges that exceed 20% of the
charge for alcoholic beverages must be recorded and identifiable on
a source record. A reasonable mandatory gratuity charge must be recorded
and identifiable on the source record only if the gratuity is disbursed
to recipients other than qualified employees, including, for example,
owners, club managers with no direct involvement in the particular
event, janitorial help, chefs, cashiers, and dishwashers. Voluntary
gratuities are not to be recorded on a source record.
(2) Source records shall be maintained in sequence
by date.
(l) Daily Summaries. Each permittee must maintain a
daily summary that includes the following information:
(1) all information required to be recorded on source
records;
(2) complimentary alcoholic beverages dispensed, showing
the number of services, type of service, kind of drink, and normal
selling price;
(3) alcoholic beverages that were lost through theft,
showing the number of containers lost by size, brand, and class. The
theft must be reported to the proper police department and must be
substantiated by the report of such police department;
(4) alcoholic beverages that were lost through a disaster,
showing the number of containers lost by size, brand, and class. The
disaster must be reported to the comptroller;
(5) alcoholic beverages that were lost through breakage
or spillage, showing the number of containers lost by size, brand,
and class or type of drink and size. A written report must be prepared
at the time of the loss;
(6) alcoholic beverages that were lost through the
cleaning, servicing, or repair of dispensing equipment lines, showing
the amount lost by class or type of drink and supported by:
(A) reports prepared by the permittee at the time of
the malfunction; or
(B) repair/service invoices prepared by the repair/service
company;
(7) alcoholic beverages taken from inventory for use
in cooking;
(8) cover charges, door charges, entry fees, or admission
fees. Cover charges, door charges, entry fees, and admission fees
are subject to sales tax as provided by §3.298 of this title,
unless the Texas Alcoholic Beverage Commission determines that the
cover charges, door charges, entry fees, or admission fees collected
are in violation of the Texas Alcoholic Beverage Commission rules
or regulations; and
(9) information pertaining to changes made during the
month concerning prices, glass sizes, bulk machine (e.g., margarita
machine) recipes, ounces per serving, parties, or promotions.
(m) Purchase invoices.
(1) A record of all alcohol and alcoholic beverages
purchased or received showing the date, the name and address of the
person from whom purchased or received, the location from where shipped,
the location received, the quantity and kind of beverage (brand and
class) received, and the total price paid for each brand and class
received.
(2) Alcoholic beverages used in mixing drinks as the
secondary ingredient (e.g., vermouth, triple sec) must be supported
by purchase invoices which have such beverages clearly denoted by
the purchaser.
(n) Bad debts refund or credit.
(1) A permittee may take a credit against taxes to
be paid to the comptroller or claim a refund on taxes paid to the
comptroller for bad debt on sales.
(2) To establish bad debt credit or refund, a permittee's
records must show:
(A) date of sale or service;
(B) name and address of purchaser;
(C) source records of sale or service;
(D) evidence that the gross receipts tax was paid to
the comptroller;
(E) all payments or credits applied to the account
of the purchaser;
(F) a designation that the account is a bad debt; and
(G) evidence that the account has been or will be claimed
as a bad debt deduction for federal income tax purposes.
(3) To determine the amount of bad debt allowance for
tax, all payments or credits in reduction of a customer's account
must be applied ratably between alcoholic beverages and other goods
sold to that customer.
(4) If all or part of the amount claimed as a bad debt
is later collected, the amount collected must be reported as a taxable
receipt in the reporting period in which the collection was made.
(5) Accounts may not be labeled as a bad debt for the
purpose of delaying the payment of the mixed beverage gross receipts
tax.
(o) Audit and examination of tax account.
(1) Determination of tax liability. In examining the
tax account of any permittee, the comptroller may compute and determine
the amount of gross receipts tax liability based on reports filed
with the comptroller, records or information obtained from the permittee,
records or information obtained from any seller who furnished alcoholic
beverages to the permittee, or such other information as may come
to the attention of the comptroller. The comptroller presumes that
the disposition of all alcoholic beverages purchased by the permittee
is taxable until established otherwise.
(2) Access to all information. The comptroller may
examine all books, records, papers, documents, supplies, and equipment
of a permittee. Additional records that may be required to be presented
include, but are not limited to, the following:
(A) all procedure and operation manuals;
(B) all financial ledgers, journals, and registers;
(C) all financial statements prepared internally or
by an outside bookkeeper, accountant, or certified public accountant;
(D) all bank statements;
(E) all federal income tax returns; and
(F) all state and federal employment tax returns and
supporting documents.
(3) Failure to maintain or make records available for
audit. In examining the tax account of each permittee, if the comptroller
finds that the permittee has failed to maintain or make available
the records required by any regulation of the comptroller, the comptroller
may compute and determine the amount of the gross receipts tax liability
from any available source or records, and estimates of the tax liability
may be made by use of any available records for any period for which
the permittee has failed to maintain records or file a report with
the comptroller. In the event records are not made available, the
comptroller will presume all alcohol purchased was sold. In the absence
of records or evidence to the contrary, the comptroller may accept
an average pour figure of 1.25 ounces per serving of liquor.
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