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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 |
§105-113.78. County beer and wine retail licenses
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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