There is a Class B beer, wine, and liquor license. The Board may issue the license to the owner or operator of a restaurant or hotel if: before the issuance of the license, the owner or operator attests in a sworn statement that gross receipts from food sales in the restaurant or hotel will be at least equal to 40% of the gross receipts from the sale of food and alcoholic beverages; and before each renewal of the license, the owner or operator attests in a sworn statement that the gross receipts from food sales in the restaurant or hotel for the 12 months immediately before the application for renewal have been at least equal to 40% of the gross receipts from the sale of food and alcoholic beverages. The license authorizes the license holder to sell at the place described in the license: beer, wine, and liquor at retail for on–premises consumption; and beer and wine in containers sealed with the manufacturer’s original seal for off–premises consumption only to a person who has purchased prepared food from the licensed premises. The license holder may not display or provide shelving for beer or wine for off–premises sales in areas of the establishment that are accessible to the public. Off–sale alcoholic beverages receipts collected under the license shall be included in the calculation of gross receipts from the sale of alcoholic beverages. The license holder may sell beer and wine for off–premises consumption only when the licensed premises is open for business as a hotel or restaurant. The Board may adopt regulations to carry out this section, including regulations that limit the quantity of beer and wine that may be sold to a person for off–premises consumption in a single transaction. The Board shall adopt regulations to provide for audits to determine the ratio of gross receipts from the sale of food to gross receipts from the sale of beer, wine, and liquor. The Board may revoke a license if the license holder fails to maintain the ratio of gross receipts from the sale of food to gross receipts from the sale of alcoholic beverages required under this section: during the initial license year, for 3 consecutive months; or after the initial license year, for each license or calendar year. The Board may require a license holder to provide supporting data as the Board considers necessary to establish that the license holder has met the requirements of this section relating to the ratio of gross receipts from the sale of food to gross receipts from the sale of alcoholic beverages. The annual license fee is $2,500.