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N.C. Gen. Stat. § 105-113.78

County malt beverage and wine retail licenses

1985, c. 114, s. 1; 2019-6, s. 4.5.

A person holding any of the following retail ABC permits for an establishment located in a county shall obtain from the county a county license for that activity. The annual tax for each license is as stated.

ABC Permit Tax for Corresponding License

On-premises malt beverage $25.00

Off-premises malt beverage 5.00

On-premises unfortified wine,

on-premises fortified wine, or both 25.00

Off-premises unfortified wine,

off-premises fortified wine, or both 25.00

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.