2013 North Carolina General Statutes
Chapter 105 - Taxation.
Article 2C - Alcoholic Beverage License and Excise Taxes.
Section 105-113.77 - 77. City beer and wine retail licenses.
105-113.77. City beer and wine retail licenses.
(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. (1985, c. 114, s. 1.)
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