STATE STATUTES & CODES
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NORTH CAROLINA STATUTES AND CODES
§ 105-113.78. County beer and wine retail licenses.
§105‑113.78. County beer and wine retail licenses.
A person holding any of thefollowing retail ABC permits for an establishment located in a county shallobtain from the county a county license for that activity. The annual tax foreach license is as stated.
ABCPermit Taxfor Corresponding License
On‑premisesmalt beverage................................................................................................ $25.00
Off‑premisesmalt beverage................................................................................................... 5.00
On‑premisesunfortified wine,
on‑premisesfortified wine, or both................................................................................. 25.00
Off‑premisesunfortified wine,
off‑premisesfortified wine, or both................................................................................. 25.00
(1985, c. 114, s. 1.)