N.C. Gen. Stat. § 105-113.78
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
N.C. Gen. Stat. § 105-113.78