Part 3.
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/nc/chapter-105/3-3A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Part 3. Local Licenses.
§ 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. (1985, c. 114, s. 1; 2019-6, s. 4.4; 2021-150, s. 4.3.)