Restaurant and hotel licensees must submit quarterly statements to ABRA that report the percentage of food sales versus alcoholic beverage sales for the preceding quarter.
Restaurants must meet one of two food sales requirements:
(1) $2,000 per occupant for class C restaurants; $1,500 per occupant for class D restaurants; or (2) Food sales of 45% of gross annual receipts.
Hotels must meet one of two food sales requirements: (1) $2,000 per dining room occupant for class C hotels; $1,500 per occupant for class D restaurants; or (2) Food sales of 45% of gross annual receipts.
Note that quarters follow the calendar year rather than the fiscal year:
Q1: January – March
Statement due April 30
Q2: April – June
Statement due July 30
Q3: July – September
Statement due October 30
Q4: October – December
Statement due: January 30
You may submit quarterly reports by email or print the report for fax or mail submission. If you submit your statements by regular mail, we strongly recommend that you send the forms by certified mail to ensure your submission is received.
Quarterly Reporting Form