Section 105-113.77 - City malt beverage and wine retail licenses(a) 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 |
(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.N.C. Gen. Stat. § 105-113.77
Amended by 2021 N.C. Sess. Laws 150,s. 4.3, eff. 10/1/2021.Amended by 2019 N.C. Sess. Laws 6,s. 4.4, eff. 3/20/2019.