North Carolina General Statutes § 105-113.78 County beer and wine retail licenses
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A person holding any of the following retail ABC permits for an establishment located in a county shall obtain from the county a county license for that activity. The annual tax for each license is as stated.
ABC Permit Tax for Corresponding License
On‑premises malt beverage.............................................................................................. $25.00
Off‑premises malt beverage................................................................................................. 5.00
On‑premises unfortified wine,
on‑premises fortified wine, or both............................................................................. 25.00
Off‑premises unfortified wine,
off‑premises fortified wine, or both............................................................................ 25.00
(1985, c. 114, s. 1.)
Sections: 105-113.40A 105-113.68 105-113.69 105-113.70 105-113.71 105-113.73 105-113.77 105-113.78 105-113.79 105-113.80 105-113.81 105-113.82 105-113.83 105-113.84 105-113.85
Last modified: February 21, 2012
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