2010 North Carolina Code
Chapter 105 Taxation.
Article 2C - Alcoholic Beverage License and Excise Taxes.
105-113.78. County beer and wine retail licenses.
105‑113.78. County beer and wine retail licenses.
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
(1985, c. 114, s. 1.)
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