There is a Class B beer and wine license. Subject to subparagraph (ii) of this paragraph, the license may be issued for use by a hotel or restaurant if, for each month, the average daily receipts from the sale of food exceed the average daily receipts from the sale of alcoholic beverages. Foodstuff in a mixed drink may not be considered as food when calculating average daily receipts from the sale of food. The license authorizes the license holder to sell beer and wine at a hotel or restaurant, at retail, at the place described in the license, for on– and off–premises consumption. The annual license fee is $400.