§ 105-113.69. License tax; effect of license. - North Carolina Statutes

§105‑113.69.  License tax; effect of license.

The taxes imposed in Part 3 ofthis Article are license taxes on the privilege of engaging in the activityauthorized by the license. Licenses issued under this Article authorize thelicensee to engage in only those activities that are authorized by thecorresponding ABC permit. The activities authorized by each retail ABC permitare described in Article 10 of Chapter 18B of the General Statutes and theactivities authorized by each commercial ABC permit are described in Article 11of that Chapter. (1949, c. 974, s. 6; 1951, c. 378, s. 4; 1963, c. 426,s. 12; 1971, c. 872, s. 2; 1981, c. 747, s. 3; 1985, c. 114, s. 1; 1998‑95,s. 15.)