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Alcohol and Tobacco License ApplicationsCopyrighted May 16, 2022 City of Dubuque Consent Items # 021. City Council Meeting ITEM TITLE: Alcohol and Tobacco License Applications SUMMARY: City Manager recommending approval of annual liquor, beer, wine and tobacco license applications as submitted. RESOLUTION Approving applications for beer, liquor, and/or wine permits, as required by City of Dubuque Code of Ordinances Title 4 Business and License Regulations, Chapter 2 Liquor Control, Article B Liquor, Beer and Wine Licenses and Permits RESOLUTION Approving applications for retail cigarette/tobacco sales/nicotine/vapor permits, as required by Iowa Code Chapter 453A.47A SUGGESTED Suggested Disposition: Receive and File; Adopt Resolution(s) DISPOSITION: ATTACHMENTS: Description Type Alcohol and Tobacco License Applications-MVM Memo City Manager Memo Liquor License Renewal Staff Memo 5-16-22 Liquor Resolution Agreement Supporting Documentation 5-16-22 Tobacco Resolution Resolutions J C's Bar and Grill Application Supporting Documentation JC's Bar and Grill Liquor License Issuance Agreement Supporting Documentation THE CITY OF Dubuque DUB TEE All -America City Masterpiece on the Mississippi � pp zoo�.*o 13 z0i720zoi9 TO: The Honorable Mayor and City Council Members FROM: Michael C. Van Milligen, City Manager SUBJECT: Liquor License Renewal for the following: • Dubuque Bowling Lanes, 1029-'/2 Main Street • Dubuque Museum of Art, 701 Locust Street • Five Flags Center, 405 Main Street • Joliet Building Corporation, 781 Locust Street • Los Aztecas Mexican Restaurant III, 2345 Northwest Arterial Road • Mason Dixon Saloon, 163 Main Street • Pioneer's Rest Stop, 4900 Old Highway Road • Rotary Club of Dubuque, 135 West 8t" Street • Smokestack, 62 East 7t" Street DATE: May 10, 2022 Chief of Police Jeremy Jensen recommends approval of the liquor license renewal for Dubuque Bowling Lanes, 1029-'/2 Main Street; Dubuque Museum of Art, 701 Locust Street-, Five Flags Center, 405 Main Street; Joliet Building Corporation, 781 Locust Street; Los Aztecas Mexican Restaurant III, 2345 Northwest Arterial Road; Mason Dixon Saloon, 163 Main Street; Pioneer's Rest Stop, 4900 Old Highway Road-, Rotary Club of Dubuque, 135 West 8t" Street; and Smokestack, 62 East 7t" Street. I concur with the recommendation and respectfully request Mayor and City Council approval. Michael C. Van Milligen MCVM:sv Attachment cc: Crenna Brumwell, City Attorney Cori Burbach, Assistant City Manager Jeremy R. Jensen, Chief of Police THE CITY OF DUB E Masterpiece on the Mississippi MEMORANDUM DATE: May 6, 2022 TO: Michael C. Van Milligen City Manager FROM: Jeremy R. Jensen Chief of Police RE: Liquor License Renewal for the following: • Dubuque Bowling Lanes, 1029-'/2 Main Street • Dubuque Museum of Art, 701 Locust Street • Five Flags Center, 405 Main Street • Joliet Building Corporation, 781 Locust Street • Los Aztecas Mexican Restaurant III, 2345 Northwest Arterial Road • Mason Dixon Saloon, 163 Main Street • Pioneer's Rest Stop, 4900 Old Highway Road • Rotary Club of Dubuque, 135 West 8t" Street • Smokestack, 62 East 7t" Street INTRODUCTION The purpose of this memorandum is to recommend the annual renewal of the above liquor license establishments and to highlight the calls for service related to incidences of disturbances, crimes against persons, crimes against property, and public morals occurring at the business since the last liquor license renewal. BACKGROUND Regarding the listed establishments, the following is a summary of activity since their last renewal. The following key provides a brief description of those calls for service displaying four areas of concern. Disturbances Includes physical fighting, verbal arguments, loud music and/or subjects and all other disorderly behavior not already listed Crimes Against Persons Includes Assault and Harassment Crimes Against Property Includes Burglary, Criminal Mischief and Theft Public Morals Includes Public Intoxication and Possession of Controlled Substances 1 DISCUSSION Dubuque Bowling Lanes, 1029-'/z Main Street Since the last renewal date there have been no calls for service to the establishment. There were no disturbances, no crimes against persons, no crimes against property, and no public morals calls. Additionally, there were no individual violations and no violations against the business. Dubuque Museum of Art, 701 Locust Street Since the last renewal date there have been no calls for service to the establishment. There were no disturbances, no crimes against persons, no crimes against property, and no public morals calls. Additionally, there were no individual violations and no violations against the business. Five Flags Center, 405 Main Street Since the last renewal date there have been two calls for service to the establishment. There were no disturbances, two crimes against persons, no crimes against property, and no public morals calls. Additionally, there were no individual violations and no violations against the business. DPD Case # Type of Call/Circumstances Disposition 2021-073206 Assault Handled by Officer 2022-008436 Assault Handled by Officer Joliet Building Corporation, 781 Locust Street Since the last renewal date there has been one call for service to the establishment. There were no disturbances, one crime against persons, no crimes against property, and no public morals calls. Additionally, there were no individual violations and no violations against the business. DPD Case # Type of Call/Circumstances Disposition 2022-002050 Assault Report Taken Los Aztecas Mexican Restaurant III. 2345 Northwest Arterial Road Since the last renewal date there has been one call for service to the establishment. There was one disturbance, no crimes against persons, no crimes against property, and no public morals calls. Additionally, there were no individual violations and no violations against the business. DPD Case # I Type of Call/Circumstances Disposition 2021-043270 1 Disturbance Handled by Officer Mason Dixon Saloon, 163 Main Street Since the last renewal date there have been eight calls for service to the establishment. There were five disturbances, one crime against persons, no crimes against property, and three public morals calls. Additionally, there were three individual violations and no violations against the business. DPD Case # Type of Call/Circumstances Disposition 2021-006897 Disturbance; Public Intoxication - alcohol Report Taken 2 2021-008237 Disturbance Report Taken 2021-008312 Public Intoxication — alcohol Report Taken 2021-008756 Assault Report Taken 2021-064034 Disturbance Handled by Officer 2021-085344 Disturbance Handled by Officer 2022-001531 Public Intoxication — alcohol Report Taken 2021-010515 Disturbance Handled by Officer Pioneer's Rest Stop, 4900 Old Highway Road Since the last renewal date there have been three calls for service to the establishment. There were no disturbances, no crimes against persons, three crimes against property, and no public morals calls. Additionally, there were no individual violations and no violations against the business. DPD Case # Type of Call/Circumstances Disposition 2021-0062767 Theft Handled by Officer 2021-092862 Theft Handled by Officer 2022-022500 Theft Handled by Officer Rotary Club of Dubuque, 135 West 8t" Street Since the last renewal date there have been no calls for service to the establishment. There were no disturbances, no crimes against persons, no crimes against property, and no public morals calls. Additionally, there were no individual violations and no violations against the business. Smokestack. 62 East 7t" Street Since the last renewal date there have been four calls for service to the establishment. There were three disturbances, no crimes against persons, no crimes against property, and one public morals call. Additionally, there was one individual violation and no violations against the business. DPD Case # Type of Call/Circumstances Disposition 2021-005051 Public Intoxication — alcohol; Disorderly Conduct; Interference with Official Acts Report Taken 2021-044679 Disturbance Handled by Officer 2022-000533 No Contact Order Violation Report Taken 2022-001979 Warrant Report Taken RECOMMENDATION Based upon a review of the above businesses, we would recommend approval of the annual liquor license for Dubuque Bowling Lanes, 1029-1/2 Main Street; Dubuque Museum of Art, 701 Locust Street; Five Flags Center, 405 Main Street; Joliet Building Corporation, 781 Locust Street; Los Aztecas Mexican Restaurant III, 2345 Northwest Arterial Road; Mason Dixon Saloon, 163 Main Street; Pioneer's Rest Stop, 4900 Old Highway Road; Rotary Club of Dubuque, 135 West 8t" Street; and Smokestack, 62 East 7th Street. ACTION REQUESTED Action requested is for City Council consideration to approve the liquor license renewal for Dubuque Bowling Lanes, 1029-1/2 Main Street; Dubuque Museum of Art, 701 Locust Street; Five Flags Center, 405 Main Street; Joliet Building Corporation, 781 Locust 3 Street; Los Aztecas Mexican Restaurant III, 2345 Northwest Arterial Road; Mason Dixon Saloon, 163 Main Street; Pioneer's Rest Stop, 4900 Old Highway Road; Rotary Club of Dubuque, 135 West 8t" Street; and Smokestack, 62 East 7t" Street. cc: Crenna Brumwell, City Attorney Adrienne N. Breitfelder, City Clerk 12 Prepared by Trish L. Gleason Asst. City Clerk 50 W. 13th St Dubuque IA 52001 (5631589-4100 Return to Adrienne N. Breitfelder, City Clerk, 50 W. 13th St., Dubuque, IA 52001, (563) 589-4100 RESOLUTION NO. 193-22 APPROVING APPLICATIONS FOR BEER, LIQUOR, AND/OR WINE PERMITS, AS REQUIRED BY CITY OF DUBUQUE CODE OF ORDINANCES TITLE 4 BUSINESS AND LICENSE REGULATIONS, CHAPTER 2 LIQUOR CONTROL, ARTICLE B LIQUOR, BEER AND WINE LICENSES AND PERMITS Whereas, applications for Beer, Liquor, and or Wine Permits have been submitted and filed with the City Council for approval, and the same have been examined, provisionally approved, and/or approved; and Whereas, the premises to be occupied by such applicants were inspected and found to comply with the Ordinances of the City, and the applicants have filed the proper fees and bonds and otherwise complied with the requirements of the Code of Ordinances. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF DUBUQUE, IOWA THAT: Section 1. The City Clerk is hereby authorized and directed to cause to be issued the noted permit types to the following applicants pending submission of the locally required documentation: Renewals Dubuque Bowling Lanes 1029 1/2 Main St. Dubuque Museum of Art 701 Locust St. Five Flags Center 405 Main St. Joliet Building Corporation 781 Locust St. Los Aztecas III Mexican Restaurant 2345 NW Arterial Mason Dixon Saloon 163 Main St. Pioneers Rest Stop 4900 Old Highway Rd. Rotary Club of Dubu ue 135 West 8th St. Smokestack 62 East 7th St. Special Eventsper Special Event Appiication Submittal Area Residential Care 6-10-22 to 6-23-22 500 Bell Street Port of Dubuque Catfish Charlies 5-18-22 to 5-22-22 and 6-15-22 to 6-19-22 and 7-20-22 to 7-24-22 and 8-17-22 to 8-21-22 145 North Crescent Ridge Dubuque Main Street 6-6-22 to 6-10-22 and 7-11-22 to 7-15-22 and 8-8-22 to 8-12-22 Town Clock Plaza The Smokestack 6-2-22 to 6-6-22 Courthouse parking lot and East 7th St (btwn White & Central) and 62 East 7th Street Adding A Privilege West Dubuque Tap 8-13-22 Outdoor service Passed, approved, and adopted this 16th day of May 2022. "I (Ix� , - id T. Resnick, Mayor Pro Tem Attest: ��C3C-r✓ Trish L. Gleason, Assistant City Clerk Prepared by Trish L. Gleason Asst. City Clerk 50 W. 13th St Dubuque IA 52001 (563) 589-4100 Return to Adrienne N. Breitfelder, City Clerk, 50 W. 13th St., Dubuque, IA 52001, (563) 589-4100 RESOLUTION NO. 194-22 APPROVING APPLICATIONS FOR RETAIL CIGARETTE / TOBACCO SALES / NICOTINE / VAPOR PERMITS, AS REQUIRED BY IOWA CODE 453A.47A Whereas, applications for Cigarette/Tobacco Sales have been submitted and filed with the City Council for approval, and the same have been examined and approved; and Whereas, the premises to be occupied by such applicants were inspected and found to comply with the Ordinances of the City and the applicants have filed the proper fees and otherwise complied with the requirements of the Code of Ordinances. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF DUBUQUE, IOWA THAT: Section 1. The City Clerk is hereby authorized and directed to cause to be issued the following named applicants and locations for cigarette/tobacco sales permit. Business Name The Saae Room Business Address 30 South Main St. Passed, approved, and adopted this 16th day of May 2022. 3.,4 ", David T. Resnick, Mayor Pro Tem Attest: Trish L. Gleason, Assistant City Clerk Dubuque THE C Crenna M. Brumwell, Esq. City Attorney DUUB IIIIII Suite 330, Harbor View Place 300 Main Street Dubuque, Iowa 52001-6944 q Masterpiece on the Mississippi zoo>>zoiz.zo 9 2ai�*zai9 (563)589-4381 office (563)583-1040 fax cbrumwelgcityofdubuque.org May 13, 2022 Shenith Leatherwood 1385 Missouri Avenue Dubuque, IA 52001 RE: JC's Bar & Grill Liquor License Application Dear Ms. Leatherwood, Included with this letter you will find a copy of an investigative report done by the Iowa Alcoholic Beverages Division related to the operation of your business under the 6- month license LCO047694 you held from October 15, 2021, through April 15, 2022. As you can see, the ABD determined you were operating in violation of a number of state code requirements and in violation of the city ordinance on financial standing. In order to proceed with recommending approval of your new liquor license application to the City Council, the City will require that you review and sign the enclosed Liquor License Issuance Agreement wherein you acknowledge the prior deficiencies when you held a liquor license and that you agree to comply in the future under a new liquor license. The Agreement can be returned to the City Clerk's Office at City Hall, 50 W. 13t" Street, Dubuque, IA. Very sincerely, Crenna M. Brumwell City Attorney Enclosures ALCOHOLIC BEVERAGES DIVISION State of Iowa BACKGROUND INFORMATION Case Number: CASE-2021-10483 Business Name: Shenith Lest herwood License Number: LC0047694 Investigator: Date: Mar31, 2022 License Information Legal Business EntllylBuslness Name: Address: Business Ownerls: Telephone: Offense Date: Shenith Leatherwood 900 Central Avenue (Downtown), Dubuque, Iowa 2021-12-12 License/Perron Type of License: Term: P rivil eg es/Sub-Permits: LC0047694 LC Iowa Alcoholic Beverages Division Compliance History None found (new license as of 10/15/21). Iowa Courts Online History Sheriff' Leatherwood (DOB: 12/12/1980) 2015- Fail to have a valid license/Gully by court. 2016- Civil small claims/Defendant/Dismissed 2018- Disorderly conduct/Dismissed by court. 2022- Civil small claims (Enterprise Rent-A-Car) Pending. Leatherwood was listed as a payee for Deontae Tremone Leatherwood (DOB: 9/11/99). Iowa Secretary of State Business Entity Status Sole proprietor -not required to register. JC's Bar and Grill LLC was registered with SOS on 1/4C22. Iowa Department of Revenue Business Objects Status No FEIN listed In ELAPS. Licensee's SS-howed no sales tax permit or withholding permit. IDR confirmed that licensee does not have permits. IDR completed cost of goods sold (CGS) estimate showing $21,169.86 of sales. Estimate of $2,593.30 in past owed sales tax including 75% penalty. Individual income taxes for licensee (Leatherwood) was found showing Gross in come to be $16,000-$19,000 for the past 3 years (2019-2021). N/A 11ds report is the property at the laws Department of Commerce - Aktiludic Beverages Division and is loaned to your agency: it 7Dd tG contents in ay not be reproduced without written p ennis si n.'11ds report is VCR ONMCL•5L a St ON L T and its disclosure to unantlun zed perenns is gvhihiite d. ALCOHOLIC Case Number: CASE-2021-10483 BEVERAGES Business Name: Shenith Leather -wood DIVISION License Number: LC0047694 Investigator: State of Iowa Date: Ivfar 31, 2022 Captain Steve Radloff with the Dubuque Police Department reported that Jc's Bar and Grill located at 900 Central Ave in Dubuque was not cooperating with police during random walk-through bar checks/inspections. Captain Radloff requested assistance from Investigator Trapp. E-Laps (ABD licensing system) showed that Jc's Bar and Grill was issued a new Class C liquor license on 10/15/21 for 6-months with no additional privileges (Exhibit 1-ABD liquor license#LC0047694). Shenith Leatherwood (DOB: 12/12/80) was identified as being listed as 100% owner on the liquor license. A lease and sketch (Exhibit 2- Lease and sketch) shows that Leatherwood took control overthe liquor licensed premises on 8/22/21 and the rent is $3,000.00 per month plus utilities. DPD provided 3 calls for service (CFS) incident reports relating to Jc's Bar and Grill (Exhibit 3- DPD CFS). The following are summaries of the incident reports by DPD: CFS 2021-007836: On 11/06/21, Dubuque police conducted a walk-through at Jc's Bar and Grill and spoke with Leatherwood. Leatherwood was advised to post signs that underage patrons are not allowed in the bar after 9 P.M. per Dubuque City ordinance CFS 2021-008761: On 12/12121, Dubuque police noticed a large crowd leaving Jc's Bar and Grill around 2:09 A.M. Officers entered the bar and noticed several liquor bottles did not have the Iowa 5 cent sticker/stamp on the bottles. Leatherwood became upset with Officers looking at liquor bottles and began to pull bottles away from officers before shutting off the bar lights so Officers could not see the bottles. Leatherwood came in close proximity to the Officers and advised them to leave the bar. Officers also observed a f ght in the doorway at which time the group went back inside the bar and the door was closed. Leatherwood did not report the f ght to the police. CFS 2021-008850: On 12/15/21, Dubuque Officers went to Jc's Bar and Grill to speak with Leatherwood about the 12112121 issues. Officers made contact with Jeffery Cartharn SDOB: 7/31/87) who identified himself as a partial owner (Cartharn is not listed on the liquor license). Cartharn later reported to Investigator Trapp that he was the husband of Leatherwood. Cartharn lied to Officers stating he was listed on the liquor license. Cartharn refused to allow Officers behind the bar to inspect the liquor license. Officers did not see Iowa 5 cent sticker/stamp on liquor bottles. Based on the complaint from the Dubuque Police Department, Investigator Trapp completed initial background information and confirmed with Ronda Detlefsen Sinterview summary report completed] from the Iowa Department of Revenue (IDR) that Leatherwood did not have a sales tax permit for Jc's Bar and Grill. Furthermore, IDR confirmed that Leatherwood had not remitted any sales tax to the State of Iowa. Detlefsen was unable to provide a tax liability estimate for Jc's Bar and Grill atthat time since no sales tax information had been provided to the State of Iowa. Tax Education Jc's Bar and Grill sells alcohol and prepared food which are tangible taxable sales. The retailer (bar/licensee) must add the tax to the price and collect the tax from the purchaser. Thus, Iowa Code 701-231.5(423) sales of prepared food are subject to tax, and 231.5(1) provides the definition of prepared food. Additionally, all alcoholic beverages are taxable to the consumer. In the State of Iowa, sales tax is considered a "trusttax". This means that a customer is paying the tax due on a purchase to the retailer with the trust that the retailer will remit that tax to the IDR. To obtain a sales tax permit, the applicant must register the business (Business Registration Form) and provide certain biographical information such as the location of business, responsible party, type of business, etc. Any person who knowingly sells tangible goods within the State of Iowa without a permit to collect sales tax is guilty of a serious misdemeanor (Exhibit4.423.40 Penalties) Page 12 11us rapart 15 t1ia pra11arY r at the. Iawa Depaituant. at Caln uarca - Alcalialic beverage; Divi lan alid 15Iaali ad to yally agency:: it and 1Y.; CQRY.ant; ivay RQY. be repradll Ce.d withallt. written panrd551an. '11ll5 rellalt 15 FOR OFF[CIAL a St ONLY and 1t.; d15C1a;ura ra llnallthallle.d 11er;an51511rah1bitad. ALCOHOLIC Case Number: CASE-2021-10483 BEVERAGES Business Name: Shenith Leather -wood DIVISION License Number: LC0047694 Investigator: State of Iowa Date: Mar 31, 2022 Iowa Code 423.40(3) Sales Tax -Tax Evasion regarding the Failure to File Sales Tax returns. The penalty for this criminal offense is a Class "D" Felony. An additional law surrounding the Failure to Pay Sales Tax and/or Failed to Remit Sales Tax Collected is a Class 'C" or "D" listed under Iowa Code 714.80. The severity of the crime is determined by the amount owed. Inspection On 1/13/22 around 4:45 P.M., I nvesti gator Trapp conducted an on site inspection atJc's Bar and Grill assisted by Dubuque Police Corporal Joel Cross and Officer Dane Cox. Jc's Bar and Grill was open for business and patrons were inside playing pool. Cartharn was the only employee working at the bar. Investigator Trapp identified himself to Cartharn and provided Cartham with credentials and official ABD business card (interview summary report completed). Cartham questioned if police were allowed to come into the bar "every day" because he felt like it was "harassment." Cartharn called Leatherwood at which time Leatherwood agreed to come to the bar. Leatherwood arrived atthe bar during the inspection and spoke to Investigator Trapp (interview summary report completed). Investigator Trapp explained the inspection process to Leatherwood. Leatherwood identified herself as 100% owner ofthe 6-month Class C liquor license. Leatherwood explained that she initially wanted a 12-month liquor license but she accidentally checked the 6-month license when applying. Leatherwood reported that she was going to renewthe liquor license in April of 2022 for a term of oneyear. Leatherwood admitted that she had been selling alcohol on Sundays since her liquor license was active. Leatherwood said that she was not aware that a Sunday sales privilege needed to be added to a liquor license. Leatherwood told Investigator Trapp that she did not like how the police came intothe bar in the past and claimed the policewere "running patrons off." Investigator Trapp explained to Leatherwood that police and members ofABD had regulatory authority over the liquor licensed premises. Leatherwood made several comments that she was not making any money at the bar and her rent ($3,000.00Iper month) was too expensive. Leatherwood explained that her business plan was selling alcohol and prepared food. During the inspection process, Investigator Trapp observed a fully operating kitchen with food being prepared. The freezers were full of frozen food and there was a full food menu on the bar. Pictures of the menu and the food were taken (Exhibit 5- Food and menu pictures). Leatherwood provided invoices from Sysco (food distributor) showing food pu rch ases from 10112/21-1/24/22 (Exhibit 6- Sysco food invoices). Leatherwood reported that she purchases Iiquorfrom Sid's Liquor Store (ABD liquor license#LE000532) and provided only 4 receipts showing liquor purchases (Exhibit 7- Sid's liquor purchases). Investig ator Trapp later spoke with Ross Miller (interview summary report completed) who is the owner of Sid's Beverage Store (LE000532). Miller reported that he has sold Iiquorto Cartham around 7 times and Cartharn always paid in cash. Leatherwood reported buying Budweiser products from 7C Distributing (Budweiser distributor) which was confirmed by 7C employee Nick Whisler (interview summary report completed). Whisler provided a total of4 invoices showing what products had been sold to Jc's Bar and Grill (Exhibit 8.7G invoices). Leatherwood admitted to purchasing Miller -Coors products from Wal-Mart and Hy-Vee to resale the beer in the bar. Miller Lite and Coors Light beer were in the fridge behind the bar displayed for sale (Exhibit9- Bootlegged beer). Investigator Trapp confirmed with I -Bev (Miller -Coors beer distributor for Dubuque) employee Nicole Solanothat Jc's Bar and Grill has never purchased beer from them (Exhibit 10- IBEV email). Leatherwood provided the following receipts from Sam's ClublWal-Mart showing beer purchases (Exhibit 11- Sam's Club/Wal-Mart receipts): 10.19.21: Sam's Club. Purchased Michelob Ultra 24-pack, Michelob Ultra 18-pack, and Miller Lite 24-pack. page. I 3 11ll5 rapart i; tli P. jra11arY r at Ilia.. Iawa Depaituent at Caln uarCP. - Alcalialic beverage; C1Lti lan alid l5laali ad to yally agency:: it and 1t.; cant.ant; ivay Rat. be rPpradllced withaut. wriften 11anrd551an. '11ll; rapalt 15 FOR OFF1. CIAL a St ONLY and it.; d15C1a;ura to llnallthallzed par5an; i; prah1bit.ad. ALCOHOLIC Case Number: CASE-2021-16483 BEVERAGES Business Name: Shenith Leather -wood DIVISION License Number: LCO047694 Investigator: State of Iowa Date: Mar 31, 2022 10.22.21: Wal-Mart. Bud Light 18-pack, Busch Light 12-pack, and White Claw 12-pack. 10.24.21: Sam's Club. Purchased Corona 24-pack (2x), and Bud Light 18-pack. 10.29.21: Sam's Club. Purchased Heineken 24-pack, and Bud Light 18-pack (3x). 10.30.21: Sam's Club. Purchased Bud Light 18-pack (2x). Investigator Trapp later provided the Sam's Club receipts (Sam's Club member#975916958) to Nivi Gravette who is the Alcohol and Compliance Senior Manager for Sam's Club. Gravette was able to pull Leatherwood's alcohol purchases made at Sam's Club. From 10/15/21 (the date liquor license became active) through 3/11/22, Leatherwood had a total of 39 beer transactions at Sam's Club (Exhibit 12- Sam's Club beer purchase history). Budweiser and Miller -Coors products were purchased by Leatherwood at Sam's Club on several different dates. Leatherwood's Sam's Club purchases did not show any beer purchases from 10/1/21 through 10/15/21 which would have been the timeframe before the liquor license was active. Leatherwood provided two Hy-Vee receipts to Investig ator Trapp during the inspection. One Hy-Vee receipt dated 12111/21 shows Bud Light (24-pack), Busch Light (12-pack 2x), and Corona (12-pack 2x) was purchased (Exhibit13. Hy-Vee beer receipt). The other receipt dated 11/13/21 shows $66.41 in soda -pop and lemonade purchased (Exhibit 14- EBT Hy-Vee purchase receipt) with an Electronic Benefits Transfer card (EBT/Food Stamps). Jason Cooper (Executive Officer) with the Iowa Department of Inspections & Appeals (DIA) was contacted (interview summary report completed) and verified the EBT card was not assigned to Leatherwood and any purchases made with the EBT card by Leatherwood would violate Iowa Code 234.13 (Fraudulent practices relating to food programs). A person violates Iowa Code 234.13 if he/she knowingly acquires, uses or attempts to use any food stamp ben eft transfer instrument which was not issued for the benefit of that person's food stamp household by the department of human services, or by an agency administrating food programs in another state (Exhibit 15- Iowa Code 234.13). Cooper has assigned the EBT violations to a DIA investigator. The following soda -pop was photographed (Exhibit 16- Soda -pop fridge) in the fridge behind the bar advertised for sale which matches the soda -pop purchased on the Hy-Vee receipt dated I1/13/21: 1. A&W Rootbeer 2. Coca-Cola 3. Diet Pepsi 4. Mountain Dew 5. Sprite 6. Pepsi Leatherwood told Investigator Trapp that she accepts cash and debit/credit cards as a form of payment at her bar. Leatherwood said that she was using Square point of sale (POS) system to process debit/credit card transactions but recently switched to Clover (POS system). Leatherwood was asked how she collected sales tax on purchases and she reported it was "absorbed." Leatherwood provided a screenshot of her Square account dashboard showing she conducted $4,723.50 of gross sales with $6 taxes (Exhibit 17- Square information from Leatherwood). Leatherwood also provided a page I 4 11us te.11art 15 tli e. jra11arY r at tile. Iawa De.11aituant at Caln uarc e. - Alcalialic beverage; Divi lan alid i; laali ad to yally agency:: it and 1Y.; CQRY.ant; ivay RQY. be repradll Ce.d withaut. wrll?en panrd551an. '11ll; re.11alt 15 FOR OFF1. CIAL a St ONLY and it.; d15C1a;ura to llnalltharize.d 11er;an.; i; prah1bit.ad. ALCOHOLIC Case Number: CASE-2021-16483 BEVERAGES Business Name: Shenith Leather -wood DIVISION License Number: LCO047694 Investigator: State of Iowa Date: Mar 31, 2022 screenshot of her Clover account showing $5,318.66 of net sales (Exhibit 18- Clover information from Leatherwood). Corporal Cross later obtained information from Block Inc (AKA Square) via subpoena (Exhibit 19- Block POS information) which was prepared by Kerry Huynh, Law Enforcement Response Analyst. The information shows thatthe POS system was registered to Cartham on 11/4/21 (not Leatherwood) and associated with Dutrac Bank showing account#226656. An analysis of the POS records shows sales from 11/4/21 to 1/4l22 (267 transactions) which totaled $5,069. The records further show $6 tax and $6 tip was added to any of the 267 transactions. Investigator Trapp completed an inspection checklist at the conclusion ofthe inspection and noted areas of compliance and areas of non-compliance (see inspection checklist -stand alone document). Follow -Up Investigation Investigator Trapp had a meeting with Captain Radloff on 1/13/22 and discussed thejoint investigation. It was determined that follow-up investigative steps were warranted to determine if Leath erwood was in good financial standing and good moral character. Alcohol licensees must demonstrate "good moral character" to obtain and maintain a liquor license in the State of Iowa. Iowa Code provides a guideline in which to evaluate a person's good moral character. The section regarding financial standing has an additional stipulation that requires further explanation of "good reputation." It reads as follows: "Yin ancial standing" and "good reputation" indicating that the application will comply with all laws and rules governing the license. ABID administrative rules elaborate on the criteria for evaluating financial standing and good reputation which is listed below. Source {IA Code: [Iowa Code 123.36(1){a) & 185 Iowa Ad min. Code 4.2(4)]. Financial Standing: 1. Amount of financial support and operating funds. 2. Prompt payment of state and Iocal taxes. 3. Fees and charges for municipal utilities and services. 4. Prompt payment of licensing fees and any administrative penalties. Good Reputation: 1. Has a history of showing disregard forthe law. 2. Has a history of operating a vehicle while under the influence of alcohol or drugs. 3. Has a history of lying on official court documents underthe penalty of perjury. Leatherwood's State of Iowa individual incometaxes were reviewed within Business Objects (online IDR resource for ABID investigators) which showed Leatherwood's gross yearly income to be the following from 2616 to 2621: 2616-$15,692 2617-$17,186 2618-$16,289 page 1.5 11u; rapart 15 tlia pra11arY r of tile. Iawa Depaituant of Ca nuarca - Alcalialic beverage; Divi lan and Maanad to yally agency:: it and 1Y.; CQRY.ant; ivay RQY. be repradll Ce.d withaut.wrll?en panrd551an. '11ll;rapait 15 FOR OFF1.CIAL uSt ONLY and it.; d15C1a;ura taunalltharize.d 11er5aa51511rah1bit.ad. ALCOHOLIC Case Number: CASE-2021-10483 BEVERAGES Business Name: Shenith Leather -wood DIVISION License Number: LC0047694 Investigator: State of Iowa Date: Ivfar 31, 2022 2019-$16,065 2020-$17,681 2021-$19,271 To assist with the investigation into Leatherwood's good financial standing and good reputation, itwas determined subpoenas would be issued by the Dubuque Police Department for records. ADD accounting verified that Leatherwood paid her liquor license fees with a bank account from DuTrac Community Credit Union. After Leatherwood refused multiple times to provide Investigator Trapp with requested bank account information, Corporal Cross obtained DuTrac Community Credit Union bank records via County Attorney subpoena (Exhibit 20- DuTrac Community Credit Union subpoena). The bank records were prepared by DuTrac Community Credit Union employee Kim Adams (Exhibit 21- DuTrac Certificate of Authenticity) on 2/11l22 and forwarded to InvestigatorTrap p. DuTrac Community Credit Union had a total of 3 bank accounts associated with Leatherwood. An account with member number 241165 (Exhibit 22- DuTrac account 241165) listed Leatherwood as the joint account holder to Jalyn Minto. Account 241165 was not associated with Jc's Bar and Grill and showed little activity with a low account balance. Account with member number 207057 (Exhibit 23- DuTrac account 207057) listed Leatherwood as the joint account holder to Deontae Leatherwood. An analysis of bank account 207057 showed it was not associated with Jc's Bar and Grill and had little activity with a low account balance. Account 226056 listed Leatherwood as the member -owner and Cartharn (Leatherwood's husband) as thejoint owner (Exhibit 24- DuTrac account 226056). A review of bank account 226056 showed it was directly associated with Jc's Bar and Grill. The bank account shows a withdrawal on 9/15/21 for the amount of $845.00 to ADD which reflects the license fee. Another payment was made to ADD on 1/18/22 for the amount of $84.96 (adding Sunday sales privilege). Point of sale merchant deposits into the account from 11l5l21-1l31l22 totaled $7,145.09 (Exhibit 25- POS Excel spreadsheet). The account showed a consistent pattern of large deposits from "Deposit-ACH-IOWAEFT ST OF IA-E.F.T." which was identified by Cooper (DIA) as a direct payment to Leatherwood for "Child Care Assistance Program." The bank records reviewed did not show any cash deposits. There were two check deposits for the amount of $275.00 (written by Dereka-Williams- Robinson 4 The People on 11l1l21) and $652.00 (written by Dubuque Insurance Services, Inc on 11l29l21). Both checks deposited were made out to "Jc's Bar and Grill." Payments made to Sysco (food distributor) from the bank account totaled $4,195.40 from 10/28/21-01/25/22 (Exhibit 26- Sysco bank payments). Alliant Energy payments were also identif ed as a payment made from the bank account. City of Dubuque water billing information (Exhibit 27- Dubuque water billing information) for Leatherwood and JC's Bar and Grill was obtained from Rose Horner SCity of Dubuque Utility Billing Supervisor). The billing history for Leatherwood's residence located at 1385 Missouri Ave. showed a consistent pattern (2016-2022) of Leatherwood being delinquent on her water bill which resulted in monthly penalties. Leatherwood's city water bill peaked at $1,533.08 past due on 2112121. Most recently, Leatherwood was issued a water service disconnect notice dated 1/13/22 for owing a past due balance of $740.65. The billing account history for Jc's Bar and Grill located at 900 Central Ave was obtained showing a start date of 9/24/21. As of 1/21/22, Leatherwood had a past due balance of $874.96 for Jc's Bar and Grill and had not made one payment since the account was opened in September of 2021. Leatherwood was issued a water service disconnect notice on 1/20/22 for Jc's Bar and Grill showing a past due balance of $833.29 was due. Black Hills Energy was identified as the gas source for the City of Dubuque. Dubuque Police Corporal Cross obtained Black Wage16 11ll5 rapart i; tlia pra11arY r at the. Iawa Depaituant at CannuarCa - Alcalialic beverage; C1Lti lan alid i; laali ad to yally agency:: it and 1Y.; CQRY.ant; ivay nat.. be repradll Ce.d withaut.wrltrea panrd551an. '11ll;rapalt 15 FOR OFF1. CIAL IJSL ONLY and it.; d15C1a;ura taunalltharize.d 11er5aa51511rah1bit.ad. ALCOHOLIC Case Number: CASE-2021-18483 BEVERAGES Business Name: Shenith Leathei-wood DIVISION License Number: LCO047694 Investigator: State of Iowa Date: Ivfar 31, 2022 Hills Energy records associated with Leatherwood and Jc's Bar and Grill and forwarded the records to Investigator Trapp for review (Exhibit 28- Black Hills Energy records). The Black Hills Energy records show Leatherwood was billed for two residential properties located at 1385 Missouri Ave and 1499 Bluff St. in Dubuque. The records show Leatherwood had a consistent pattern of being delinquentwhich included late payment charges and disconnect notices. The records showthat Leatherwood's gas bill peaked to $517.82 past due on 2/4l22. The Black Hills Energy gas bill forJc's Bar and Grill was in Cartharn's name. The records show that Cartharn only made one payment towards the gas bill since October 2021. Jc's Bar and Grill gas records show Cartharn was assessed late payment charges and the gas bill peaked at $872.47 past due on 2/7l22. Alliant Energy was identified as the electricity source for Dubuque. Dubuque Police Corporal Cross obtained Alliant Energy records (Exhibit 29- Alliant Energy records) and forwarded them to Investigator Trapp for review. The Alliant account for 1385 Missouri Ave was in Cartharn's name. The bill history for 1385 Missouri Ave shows a consistent pattern of having a balance due which peaked to $1,202.36 on 219/21. Cartharn was also the name on the billing information for Jc's Bar and Grill which showed actived in October of 2021. The electricity bill shows Cartharn has a consistent pattern of having a past due balance which included two late payment charges between 10/21-2122. The bill peaked to $1,006.97 past due on 12121/21. Iowa Department of Revenue To assist in the determination of if a licensee is paying hislhertaxes, ABD and the Iowa Department of Revenue (IDR) have an information -sharing agreement. This agreement provides ABD with State of Iowa tax information for alcohol licensees. A request (Exhibit30- IDR requestfor information) for information was forwarded to IDR and processed by Detlefsen (IDR Revenue Auditor 3). Detlefsen confirmed shewas unableto locate a business registration, no sales tax permit, and no withholding permit. Therefore, no sales tax estimate could be calculated since no sales tax had been remitted tothe State of Iowa. At the conclusion ofthis investigation, Detlefsen was provided with vendor information from Sysco, 7G, Sids Inc, Sam's Club, and Wal-Mart that Investigator Trapp had gathered during the investigation. Detlefsen estimated the cost of goods sold (4th quarter of 2021) to be $7,056.62which resulted in a sales tax(7%) liability of $1,481.89 (Exhibit 31- IDR CGS estimate). Detlefsen stated she will impose a 75% penalty on the tax liability which will bring the total to $2,593.30 owed to the State of Iowa by Leatherwood. Detlefsen reported that IDR will send Leatherwood a bill for owed sales tax. Liquor License Requirements The City of Dubuque provides information on its official City website (https:lAvww.cityofdubuque.orgl161/Beer-Liquor- Licenses) for those interested in obtaining a liquor license within the city limits. The informational sheet for "New Liquor License Applications (Exhibit 32- New Liquor License Applications)" states that a licensee must be of good moral character which includes having good financial standing. Furthermore, section 7 of the steps to obtain a new liquor license specifically states the following: The City Clerk's office will conduce a'inancol background also known as a "good moral charmer' investigation by veritying that there are no outstanding debts owed to the City o' Dubuque under the Corcorate acclican4. all shareholders having ' 0% or more, n-- rest in the corcoration and all officers and direr tors o'the corcoration regardless o' orvnershic interes4. Sole Procrietors and their scouse, even if the scouse owns 0''%int°rest anol Non -croft corcorations or associations officers listed. CJutsianding debt oo-wd to the City of Dubuque could slow clotvn your renewal crocess. Wage 1' 11ll5 te.11art i; tli e. pra11erY r of tile. Iawa De.11aituant of Cannuarc e. - Alcaliallc beverage; C1Lti lan alid l5laali ad to yally agency: it and 1Y.; caRY.ant; ivay nat.. be repradllce.d withaut.wrll?en panrd551an. '11ll;re.11alt 15 FOR OFF1. CIAL uSt ONLY and it.; d15c1a;ure. taunallthallle.d 11er5aa51511rah1bit.ad. JC's BAR & GRILL LIQUOR LICENSE ISSUANCE AGREEMENT WHEREAS, I, Shenith Leatherwood, owner of JC's Bar & Grill located at 900 Central Avenue, Dubuque, IA, have applied for a liquor license or wine/beer permit for JC's Bar & Grill; and WHEREAS, I acknowledge I have previously operated out of compliance with the Iowa Code provisions for liquor license or wine/beer permit holders related to: a. Sales Tax Permit or Withholding Permit [Iowa Code §423.40(3)]. b. Sales Tax Collection [Iowa Code §714.80 and Iowa Administrative Code §701-231.5 (423) and 231.5(1)]. C. Regulations related to the purchase of alcohol from approved sources, bootlegging [Iowa Code §123.59]. d. Use of another's EBT/food stamps card [Iowa Code §234.13]. e. Financial standing [Iowa Code §123.30(1)(a) and 185 Iowa Administrative Code §4.29(4)]. WHEREAS, I acknowledge I have previously operated out of compliance with the City of Dubuque Code of Ordinances for liquor license holders related to financial standing related to the prompt payment of state taxes and payment of fees and charges for municipal utilities as required in the ordinance listed below: 4-213-7: PROOF OF FINANCIAL RESPONSIBILITY: Each liquor control licensee and retail beer permittee shall furnish proof of financial responsibility either by the existence of a liability insurance policy or by posting bond in such amount as shall be determined by the Iowa Alcoholic Beverage Division which shall be based on a review of factors, including but not limited to: A. Amount of financial support and operating funds; B. Prompt payment of state and local taxes; C. Fees and charges for municipal utilities and services; and D. Prompt payment of licensing fees and any administrative penalties. WHEREAS, I agree and pledge to the City Council and the neighborhood in which JC's Bar & Grill is located that I will continue to work with police and my neighbors to foster a safe business, clean property, and a legally compliant business by either implementing or continuing the list of management items that follow: 1) 1 will cooperate with the City to verify that I am operating as required by City ordinances and state code. I understand that a failure on my part to cooperate as outlined in this agreement could result in revocation of my liquor license or wine or beer permit. 2) 1 agree to promptly pay state and local taxes. Pagel of3 3) 1 agree to maintain my municipal utility and service accounts in good financial standing. 4) 1 agree that JC's Bar & Grill will maintain business records through an accounting system which sufficiently and properly reflects all revenue received by type of revenue. The records must include all bills, receipts, invoices, cash register tapes, or other documentation maintained in the normal course of business. These may be maintained in an electronic format. 5) 1 agree that JC's Bar & Grill will maintain proof of payment of all required federal, state, or local taxes. 6) 1 agree that the business will maintain all financial records for a minimum of three (3) years for potential audit purposes and that if I fail to do so the City may presume that I have not complied this Agreement and the applicable City and State regulations. 7) In order to verify that the business is in compliance, I agree to timely submit, upon request, to the City of Dubuque: a. A compilation of business and financial records for the previous 12 months. b. Should a compilation fail to provide sufficient proof of satisfaction of the requirements of the state or city codes, a limited scope audit may be requested, consisting of reconciled bank statements and regular financial statements. 8) The undersigned acknowledges and agrees that the compilation of business records, and any auditing described herein shall be completed at the undersigned licensee's or permittee's sole expense. 9) 1 agree that compilations of business records and audits may be required throughout this or any future liquor license or permit year and agree to submit the audit upon request. I further agree that if I fail to timely provide such records and audits following request, the City of Dubuque may revoke my liquor license or permit. 10) 1 will cooperate with police and my neighbors to assist in resolving any problems that may occur with the operation of my business. 11) 1 have an open-door policy to address any neighborhood concerns with neighbors. Page 2 of 3 This agreement and pledge is in the spirit of wanting to be a good neighbor where any problems will be addressed and worked on for the betterment of the neighborhood. JC'S BAR & GRILL "J" k, &..a Shenith Leatherwood, Owner Date: ,�-- 13 ' d a Page 3 of 3 N r