Title 9 Part 69

An on-premises licensee operating two or more premises separately licensed to sell alcoholic beverages for on-premises consumption, or two or more corporate on-premises licensees which are under common control may, with the approval of the Liquor Authority, inaugurate or retain in this State methods or practices of centralized accounting, bookkeeping, control records, billing, invoicing or payment with respect to purchases, sales or deliveries of alcoholic beverages. For the purposes of this Part, any two or more corporate on-premises licensees shall be deemed to be under common control if a majority of each class of stock of each such corporation is owned by the same person. All applications for such centralized accounting and bookkeeping shall be subject to the following terms and conditions.

Such office may be either one of the separately licensed premises operated by such licensee, or an office separate and distinct from any such premises. If such office is a non-licensed premises, a registration number shall be assigned thereto by the Liquor Authority, which shall be utilized by such office in connection with all purchases of alcoholic beverages made centrally.

A central record must be maintained which shall show the daily sales of alcoholic beverages and food, separately stated for each of the several separately licensed premises. Such record shall reflect the following:

Orders for alcoholic beverages delivered to any of the separately licensed premises may be billed to either such licensed premises or to the central or main office. Invoices therefore must designate the address and license number of the premises to which delivery was made. Orders delivered to a licensed warehouse and not ear-marked for a particular licensed premises must be billed to the central or main office and the invoice must therefore bear the designation “Account of Central Office” and the registration number assigned to such central office by the Liquor Authority.