GroundRules
N.C. Gen. Stat. § 105-113.78: County malt beverage and wine retail licenses.
Where this section sits in the code
- Article 2C. Alcoholic Beverage License and Excise Taxes.
- Part 3. Local 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; 2019-6, s. 4.5.)
Collected 2026-08-27T18:15:52Z. Source file · JSON