§ 105-113.77. City beer and wine retail licenses. - North Carolina Statutes

Part3. Local Licenses.

§ 105‑113.77.  City beerand wine retail licenses.

(a)        License and Tax. –A person holding any of the following retail ABC permits for an establishmentlocated 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                                                                                          Taxfor Corresponding License

On‑premises malt beverage...................................................................................................... $15.00

Off‑premises malt beverage......................................................................................................... 5.00

On‑premises unfortifiedwine,

  on‑premises fortifiedwine, or both........................................................................................... 15.00

Off‑premises unfortifiedwine,

  off‑premises fortifiedwine, or both........................................................................................... 10.00

(b)        Tax on AdditionalLicense. – The tax stated in subsection (a) is the tax for the first licenseissued to a person. The tax for each additional license of the same type issuedto that person for the same year is one hundred ten percent (110%) of the baselicense tax, that increase to apply progressively for each additional license. (1985,c. 114, s. 1.)