Appeal from the Order of the Court of Common Pleas of Philadelphia County in case of In the Matter of Revocation of Restaurant Liquor License No. R-7802 and Sunday Sales Permit No. SS-1957, issued to Bennetts' Dew Drop Inn, Inc., No. 73-01-1973, January Term, 1973.
Abe Lapowsky, for appellant.
J. Leonard Langan, Assistant Attorney General, with him Harry Bowytz, Chief Counsel, and Israel Packel, Attorney General, for appellee.
Judges Crumlish, Jr., Mencer and Rogers, sitting as a panel of three. Opinion by Judge Rogers.
[ 18 Pa. Commw. Page 587]
Bennetts' Dew Drop Inn, Inc. here appeals from an order of the Court of Common Pleas of Philadelphia County, affirming an order of the Pennsylvania Liquor
[ 18 Pa. Commw. Page 588]
Control Board imposing a fine of $250 and revoking the appellant's Sunday Sales Permit. We have reviewed the record and considered the applicable law and we affirm the order of the court below, for whom the Honorable Paul Ribner, who conducted a de novo hearing, wrote a thorough and scholarly opinion which we would adopt but for its length, which is excessive for our purposes. Section 406(a) of the Liquor Code, Act of April 12, 1951, P.L. 90, as amended, 47 P.S. § 4-406(a) (Supp. 1974-1975) provides in pertinent part that:
"Hotel and restaurant liquor licenses . . . whose sales of food and nonalcoholic beverages are equal to forty per centum or more of the combined gross sales of both food and alcoholic beverages may sell liquor and malt or brewed beverages on Sunday . . . upon purchase of a special annual permit from the board. . . ."
The pertinent regulation of the Board is as follows:
"Section 141.02. Application for 'Sunday Sales Permit'. Any licensee who wishes to make such sales of alcoholic beverages shall file an application in such form as may be prescribed by the Board for a 'Sunday Sales Permit'. Such application shall contain or have attached thereto the following information and statements:
(d) Where the Liquor Code requires a percentage of food sales a certification by a certified public accountant or public accountant that for a period of not less than ninety (90) consecutive days during the twelve months immediately preceding the date of the application, sales of food and nonalcoholic beverages by the applicant at the licensed premises were equal to or exceed ...