Brewery – Brewpub Required Documents

You must supply proof that any person who will sign documents, forms, reports, etc., or who will correspond with TTB about this business, has legal authority to do so.  Proof of signing authority includes such things as:

• An excerpt from the Articles of Incorporation (Corporations)
• An excerpt from the Articles of Organization (LLCs)
• An excerpt from the Partnership Agreement (Partnerships)
• Copies of a relevant resolution
• Official company meeting minutes
• TTB Form 5100.1, Signing Authority for Corporate and LLC Officials 
• TTB Form 5000.8, Power of Attorney, if someone other than an employee, such as a consultant, will act on behalf of the business entity.

The diagram of the premises must:

• Indicate the dimensions of the premises in feet and inches
• Show where all doors are located
• If applicable, show location of brewpub
• If brewpub, identify the location of any tax determination and/or serving tanks
• If in an alternating arrangement, show what area is brewery premises and what area is winery and/or distilled spirits plant premises, show areas, buildings, floors and rooms which will be shared, show any equipment being shared

Note: If alternating proprietorship, show area(s) permanently dedicated to tenant and host 
 

A bond is an insurance agreement pledging security for payment of taxes, including penalties and interest, for which you may become liable.

For a surety bond, TTB Form 5130.22, Brewer's Bond or for a cash bond, TTB Form 5130.25, Brewer's Collateral Bond.

A brewery - brewpub must provide a bond if:

• Your tax liability for beer under one employer identification number (EIN) will exceed $50,000.00 this calendar year.
• Your tax liability for beer under one EIN exceeded $50,000.00 last calendar year.
• You will not pay excise taxes on a deferral basis (i.e., semi-monthly, quarterly or annually).

TTB Form 5000.18 is needed if you are conducting additional operations that are not covered under your bond, such as alternation of premises or adding a non-contiguous location. 

NOTE: If you are not required to obtain a bond, a Change in Bond (Consent of Surety) form is not required either.

A variance request is letterhead notice (a statement written on company letterhead) requesting permission to use an alternate method or procedure in lieu of one outlined in the regulations. 

You will need to describe, in detail, the proposed alternate method or procedure and the existing regulation to which it relates. 

You must also provide “good cause” for your request, such as when changing circumstances create a need for a different approach. 

If two or more proprietors with different EINs will be operating at the same premises and sharing space and/or equipment, you must provide the following documents:

The host of an alternating proprietorship is required to submit:

• An alternating proprietorship agreement (a contract between the host and tenant).
• A  Change in Bond (Consent of Surety) form, which conveys consent to the periodic alternation of premises with the tenant brewer.  Note: If you are not required to obtain a bond, a Change in Bond (Consent of surety) form is not required either.

Suggested language is as follows: This consent extends the terms of the bond identified above to cover the operations as an alternating proprietorship between HOST at (list the brewery location – street, city, state, and zip) and TENANT, periodically suspending and resuming operations, in accordance with the procedures described in the Brewer’s Notice. 

• A variance request for an alternate method of operations from requirements of 27 CFR 25.23(a), to use brewery for other purposes.  “Application to Use Brewery for Other Purposes”.
• A variance request for an alternate method of operation from the requirements of 27 CFR 25.78, “Request for Alternate Method of Operations- Change in Premises” to allow the use of brewery records as the record of extension and curtailment of brewery premises, in lieu of filing an amended brewer’s notice with each alternation of the brewery premises.

A tenant of an alternating proprietorship must supply the following:

• An alternating proprietorship agreement (a contract between the host and tenant).          
• A  Change in Bond (Consent of Surety) form, which conveys consent to the periodic alternation of premises with the host brewer.  Note:  If you are not required to obtain a bond, a Change in Bond (Consent of Surety) form is not required.

Suggested language is as follows: This consent extends the terms of the bond identified above to cover the operations as an alternating proprietorship between HOST at (list the brewery location – street, city, state, and zip) and TENANT, periodically suspending and resuming operations, in accordance with the procedures described in the Brewer’s Notice.

• A variance request for an alternate method of operation from the requirements of 27 CFR 25.300(a), “Retention and Preservation of Records - Place of Maintenance", only if the host of the alternating proprietorship, under power of attorney for the tenant, plans to prepare or store records on the premises of the host brewery.
• A variance request for an alternate method of operation from the requirements of 27 CFR 25.52, “Request for Alternate Method of Operations- Change in Premises” to allow the use of brewery records as the record of extension and curtailment of brewery premises, in lieu of filing an amended brewer’s notice with each alternation of the brewery premises.
• A variance request for an alternate method of operation to allow the establishment of an alternating proprietorship with the host brewer, “Notice of Alternation”
• A business plan showing the development plans for the business.

When the same proprietor desires to alternate part of the premises to conduct another TTB- regulated business, such as a winery or distilled spirits plant, you must provide the following documents:                    

• A Change in Bond (Consent of Surety) form, Note:  If you are not required to obtain a bond, a Change in Bond (Consent of surety) form is not required either.
• Variance request from 27 CFR 25.81 (when alternating from a brewery to a winery) so that the brewery does not need to give notice each time the premises alternates.
• Variance request from 27 CFR 25.78 (when alternating the premises to a distilled spirits plant) so that the brewery does not need to give notice each time the premises alternates.
• Variance request from 27 CFR 25.23(a) to use brewery for another purpose.