There is a Class B beer license. Subject to paragraph (2) of this subsection, the license authorizes the license holder to sell beer at retail at a hotel or restaurant at the place described in the license for on– and off–premises consumption. A license may be issued only for a hotel or restaurant whose average daily receipts from the sale of food for each month exceed the average daily receipts from the sale of alcoholic beverages. In calculating average daily receipts from the sale of food, an allocation of foodstuff contained in a mixed drink may not be included in average daily receipts from the sale of food. The annual license fee is $275.