North Carolina General Statutes § 105-113.78 County beer and wine retail licenses

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.)

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Last modified: March 23, 2014