N.C. Gen. Stat. § 105-113.77
City malt beverage and wine retail licenses
Redline — April 1, 2022 → current.View current text →
Current — June 1, 2022
As of April 1, 2022
(1) License and Tax. — Except in cities declining to require a license pursuant to G.S. 105-113.71(c), a person holding any of the following retail ABC permits for an establishment located in a city shall obtain from the city a city license for that activity. The annual tax for each license is as stated. ABC Permit Tax for Corresponding License On-premises malt beverage $15.00 Off-premises malt beverage 5.00 On-premises unfortified wine, on-premises fortified wine, or both 15.00 Off-premises unfortified wine, off-premises fortified wine, or both 10.00
(1) License and Tax. — Except in cities declining to require a license pursuant to G.S. 105-113.71(c), a person holding any of the following retail ABC permits for an establishment located in a city shall obtain from the city a city license for that activity. The annual tax for each license is as stated.
(2) Tax on Additional License. — The tax stated in subsection (a) is the tax for the first license issued to a person. The tax for each additional license of the same type issued to that person for the same year is one hundred ten percent (110%) of the base license tax, that increase to apply progressively for each additional license.
(2) Tax on Additional License. — The tax stated in subsection (a) is the tax for the first license issued to a person. The tax for each additional license of the same type issued to that person for the same year is one hundred ten percent (110%) of the base license tax, that increase to apply progressively for each additional license.
ABC Permit Tax for Corresponding License On-premises malt beverage $15.00 Off-premises malt beverage 5.00 On-premises unfortified wine, on-premises fortified wine, or both 15.00 Off-premises unfortified wine, off-premises fortified wine, or both 10.00
Official source: North Carolina General Assembly. Reproduced from public-domain North Carolina statutes; confirm against the official source for the current text. Not legal advice.