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Laws of North Carolina (Last Updated: May 12, 2015) |
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Chapter105. Taxation. |
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SubchapterI. LEVY OF TAXES |
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Article2C. Alcoholic Beverage License And Excise Taxes |
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Part3. Local Licenses |
§105-113.77. City beer and wine retail licenses
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(a) License and Tax. - 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
(b) 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.