N.C. Gen. Stat. § 105-113.78
County malt beverage and wine retail licenses
Redline — June 1, 2021 → current.View current text →
Current — April 1, 2022
As of June 1, 2021
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.
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
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
History
(1985, c. 114, s. 1; 2019-6, s. 4.5.)
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.