{"data":{"id":"us-nc/n.c.-gen.-stat.-105-113.77","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-113.77","heading":"City malt beverage and wine retail licenses.","body":"(a)\tLicense and Tax. - Except in cities declining to require a license pursuant to G.S. 105-113.71(c), a person holding any of the following retail ABC permits for an establishment located in a city shall obtain from the city a city license for that activity. The annual tax for each license is as stated.\nABC Permit\tTax for Corresponding License\nOn-premises malt beverage\t$15.00\nOff-premises malt beverage\t5.00\nOn-premises unfortified wine,\non-premises fortified wine, or both\t15.00\nOff-premises unfortified wine,\noff-premises fortified wine, or both\t10.00\n(b)\tTax on Additional License. - The tax stated in subsection (a) is the tax for the first license issued to a person. The tax for each additional license of the same type issued to that person for the same year is one hundred ten percent (110%) of the base license tax, that increase to apply progressively for each additional license. (1985, c. 114, s. 1; 2019-6, s. 4.4; 2021-150, s. 4.3.)","path":["","Article 2C. Alcoholic Beverage License and Excise Taxes.","Part 3. Local Licenses."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-113.77.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"157ab8ff6bbf5d96695da5337583331ccc66814a4e1dedae21fbe12c8910a16a","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-113.76","next":"us-nc/n.c.-gen.-stat.-105-113.78"},"notice":"GroundRules: Original legal text. Not legal advice."}