SAMPLE
‘Alternating Proprietor Change in Premises
Filed by both Host & Tenant’
Letterhead Request
Director, National Revenue Center
Alcohol and Tobacco Tax and Trade Bureau
550 Main Street, Suite 8970
Cincinnati, OH 45202
Re: Request for Alternate Method of Operation - Change in Premises
Director:
I am writing to request that, pursuant to 27 CFR 25.52, [Brewery Company Name] (Brewer’s Notice [BN Number]) be authorized to vary from the requirement of 27 CFR 25.78 that the brewery submit an amended Brewer’s Notice (TTB F 5130.10) each time the brewery premises are extended or curtailed. This request relates to the alternating proprietorship between _(Tenant)_ and _(Host Brewery)_ at _(Host Brewery Location Address)_.
Under 27 CFR 25.52, TTB may authorize variations from the requirements of the TTB regulations on a showing that it is impracticable for the brewer to conform to the prescribed requirement and that the proposed variance will afford the protection to the revenue intended by the specifications in 27 CFR part 25, will not hinder the effective administration of part 25, and is not contrary to any provision of law .
Instead of submitting an amended Brewer’s Notice for each alternation, we request to use records of the brewing and packaging process, which will be generated upon each alternation, as notice of the alternation. The daily records generated will accurately reflect the date and time of each alternation. These records will be readily available for inspection by TTB officers.
The brewery makes this request due to the ongoing nature of the brewing process and the inability to determine the exact time that a specified piece of equipment or area will be alternated; it would be impracticable for the brewery to obtain prior approval for each alternation. Furthermore, the production/packaging process for one batch will result in a different piece of equipment or area being alternated either hourly or daily. It would be impracticable for the brewery to file an amended Brewer’s Notice every hour or day during the brewing process.
Approval of this request will not impede effective administration of regulations and will not jeopardize the revenue. The Host’s and the Tenant’s records will be readily available for inspection by TTB officers. In addition, even though amended Brewer’s Notice will not be filed, the daily records and monthly records will accurately reflect the amount of beer on which federal excise taxes must be paid.
Finally, no provision of law will be violated by the use of the daily records as notice of alternation.
We understand that approval of the above request may be rescinded at any time should TTB find that it causes administrative difficulty or jeopardy to the revenue.
Sincerely,
[Person signing on behalf of the applicant/brewery]
SAMPLE
‘Request for Alternation - Filed by Tenant Brewery’
Letterhead Request
Director, National Revenue Center
Alcohol and Tobacco Tax and Trade Bureau
550 Main Street, Suite 8970
Cincinnati, OH 45202
Re: Request for Alternation
Director:
_(Tenant Brewer)_ is requesting to establish an alternating proprietorship at _(Host Brewery)_ located at _(Address/City/State)_. The Brewer's Notice and related documents, including an enforceable Bond and Consent of Surety, have been submitted.
Under 27 CFR 25.52, TTB may authorize variations from the requirements of the TTB regulations on a showing that it is impracticable for the brewer to conform to the prescribed requirement and that the proposed variance will afford the protection to the revenue intended by the specifications in 27 CFR part 25, will not hinder the effective administration of part 25, and is not contrary to any provision of law.
The purpose of this letter is to provide you with the following information with respect to the alternation:
- The name of the brewery is ________, a (State) corporation/LLC (as applicable). ________ has filed a qualification to do business in (State).
- We estimate that we will brew no more than _______ barrels in the first year of alternation.
- Upon approval of the pending Brewer's Notice, we will file a certificate of label approval with TTB for any brands produced under the alternation. Prior to production, we will file a formula with TTB for any specialty products to be produced.
- The alternation will be simultaneous with __(Host Brewery)__ operations as described in the Brewer's Notice.
- All packaged products will be identified in a segregated bay at _(Host Brewery or other location)_ warehouse for pick-up by our wholesalers.
- All brewing and packaging daily records and reports will be kept at a location permanently alternated to us at _(Host Brewery)_ premises for inspection by TTB officers. We will prepare and file separate brewer's reports of operations and separate excise tax returns.
All of the above information has been incorporated into the pending Brewer's Notice.
We have received and read TTB Industry Circular 2005-2, Alternating Proprietors at Brewery Premises. Tenant certifies that (check one):
- __(Tenant Brewery)_ is not a member of a controlled group of breweries as defined in 27 CFR 25.152(b)(1) in which the host brewery, __(Host Brewery)_ is a member. The guidelines contained in Industry Circular 2005-2 apply to Tenant and are incorporated into this request for an alternate method of operation.
OR
- _(Tenant Brewery)_ is a member of a controlled group of breweries as defined in 27 CFR 25.152(b)(1) in which the host brewery _(Host Brewery)__ is a member.
We request approval to proceed with this alternation.
Sincerely,
[Person signing on behalf of the applicant/brewery]
SAMPLE
‘Optional – Tenant files only when Host will be
providing recordkeeping for applicant’
Letterhead Request
Director, National Revenue Center
Alcohol and Tobacco Tax and Trade Bureau
550 Main Street, Suite 8970
Cincinnati, OH 45202
Re: Variance Request - Recordkeeping
Director:
On behalf of __ (Tenant Brewery)__ and pursuant to 27 CFR 25.52 “Variation from Requirements,,” we respectfully request approval of an alternate method of operation from that prescribed at 27 CFR 25.300(a), “Retention and Preservation of Records - Place of Maintenance,” with respect to the alternating proprietorship between (Tenant Brewery)_ and _(Host Brewery)_ at _(Address/City/State)_.
Section 25.300(a) provides that records required under Part 25 must be prepared and kept by the brewer at the brewery where the operations or transaction occurs. In connection with the alternation, _(Host Brewery)_ employees, under power of attorney from _(Tenant Brewery)_ will be preparing records for us. It would be impracticable for us to hire new employees to prepare records for our infrequent operations at the _(Host Brewery)_ brewery. Furthermore, our records will be prepared by extracting information from the regularly kept records by _(Host Brewery)_. When such records are prepared, the _(Host Brewery)_ employees will be present on the _(Host Brewery)_ premises. The records will be maintained and available for inspection by TTB officers at _(Tenant or Host Brewery)_ location.
We respectfully request the above alternate method of operation be approved. Such approval will not impede effective administration of regulations as our records will at all time be maintained and available for inspection by TTB officers at the _(Tenant or Host Brewery)_ premises. In addition, because this request is sought to enhance accurate record keeping for __(Tenant Brewery)__, such approval will not jeopardize the revenue. Finally, such approval is not in violation of any provision of law.
We understand that approval of the above variance may be rescinded at any time should TTB determine that it causes administrative difficulty or jeopardy to the revenue.
Sincerely,
[Person signing on behalf of the applicant/brewery]