There is a Class B beer, wine, and liquor license. The Board may issue the license for use by a restaurant that: has ample space and accommodations for regularly preparing, selling, and serving hot meals to the public at least twice daily; is equipped with a public dining room with sufficient tables, chairs, cutlery, and glassware to serve the meals prepared in the restaurant; is equipped with a kitchen that has complete facilities and utensils for preparing and serving hot and cold meals to the public; and employs a sufficient number of cooks and wait staff to serve the number of customers accommodated in the dining room. The license authorizes the license holder to sell beer, wine, and liquor at retail at the place described in the license, for on– or off–premises consumption. Before each renewal of the license, the license holder shall attest in a sworn statement that the gross receipts from food sales for the 12–month period immediately preceding the application for renewal were at least equal to 51% of the gross receipts from the sale of food and alcoholic beverages sold for on–premises consumption. The annual fee for the license is $1,080.