§ 105-113.82. Distribution of part of beer and wine taxes. - North Carolina Statutes

§ 105‑113.82. Distribution of part of beer and wine taxes.

(a)        Amount. – TheSecretary must distribute annually a percentage of the net amount of excisetaxes collected on the sale of malt beverages and wine during the preceding 12‑monthperiod ending March 31 to the counties or cities in which the retail sale ofthese beverages is authorized in the entire county or city. For purposes ofthis subsection, the term "net amount" means gross collections lessrefunds and amounts credited to the Department of Commerce under G.S. 105‑113.81A.The percentages to be distributed are as follows:

(1)        Of the tax on maltbeverages levied under G.S. 105‑113.80(a), twenty and forty‑sevenhundredths percent (20.47%).

(2)        Of the tax onunfortified wine levied under G.S. 105‑113.80(b), forty‑nine andforty‑four hundredths percent (49.44%).

(3)        Of the tax onfortified wine levied under G.S. 105‑113.80(b), eighteen percent (18%).

(a1)      Method. – If maltbeverages, unfortified wine, or fortified wine may be licensed to be sold at retailin both a county and a city located in the county, both the county and cityreceive a portion of the amount distributed, that portion to be determined onthe basis of population. If one of these beverages may be licensed to be soldat retail in a city located in a county in which the sale of the beverage isotherwise prohibited, only the city receives a portion of the amountdistributed, that portion to be determined on the basis of population. Theamounts distributable under subsection (a) of this section must be computedseparately.

(b)        Repealed by SessionLaws 2000, c. 173, s. 3, effective August 2, 2000.

(c)        Exception. – Notwithstandingsubsections (a) and (a1) of this section, in a county in which ABC stores havebeen established by petition, the revenue shall be distributed as though theentire county had approved the retail sale of a beverage whose retail sale isauthorized in part of the county.

(d)        Time. – The revenueshall be distributed to cities and counties within 60 days after March 31 ofeach year. The General Assembly finds that the revenue distributed under thissection is local revenue, not a State expenditure, for the purpose of Section5(3) of Article III of the North Carolina Constitution. Therefore, the Governormay not reduce or withhold the distribution.

(e)        PopulationEstimates. – To determine the population of a city or county for purposes ofthe distribution required by this section, the Secretary shall use the mostrecent annual estimate of population certified by the State Budget Officer.

(f)         City Defined. – Asused in this section, the term "city" means a city as defined in G.S.153A‑1(1) or an urban service district defined by the governing body of aconsolidated city‑county.

(g)        Use of Funds. – Fundsdistributed to a county or city under this section may be used for any publicpurpose.

(h)        Disqualification. –No municipality may receive any funds under this section if it was incorporatedwith an effective date of on or after January 1, 2000, and is disqualified fromreceiving funds under G.S. 136‑41.2. No municipality may receive anyfunds under this section, incorporated with an effective date on or afterJanuary 1, 2000, unless a majority of the mileage of its streets is open to thepublic. The previous sentence becomes effective with respect to distribution offunds on or after July 1, 1999.  (1985, c. 114, s. 1; 1987, c. 836, s. 2; 1989 (Reg.Sess., 1990), c. 813, s. 5; 1991, c. 689, s. 28(b); 1993, c. 321, s. 26(g); c.485, s. 2; 1995, c. 17, s. 1; 1996, 2nd Ex. Sess., c. 18, s. 25.2(a); 1997‑261,s. 109; 1999‑458, s. 10; 2000‑173, s. 3; 2002‑120, s. 1; 2004‑203,s. 5(d); 2005‑435, s. 34(a); 2006‑162, s. 1; 2007‑527, s. 4;2009‑451, s. 27A.4(b).)