This section applies only to a license that is issued in, transferred into, or transferred to a different location within the following areas of the 46th alcoholic beverages district if the application for the issuance or transfer was received by the Board after December 31, 1995: ward 1, precincts 2, 3, 4, and 5; ward 2, in its entirety; ward 3, precinct 3; and ward 26, precinct 10. A license holder shall file with a license renewal application a copy of the valid seating capacity rating issued by the Baltimore City Fire Department for the licensed premises. If the seating capacity rating for the licensed premises exceeds 150 persons, the Board may require the license holder to submit with the license renewal application an accounting of the gross sales for the previous license year. The accounting described in this subsection shall: be in accordance with generally accepted accounting principles; and at a minimum, specify separate figures for: total sales, not including sales of novelty items, income from vending machines, or other sales not directly related to food or beverages; alcoholic beverages sales; and food sales.