{"data":{"id":"us-nc/n.c.-gen.-stat.-105-113.78","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-113.78","heading":"County malt beverage and wine retail licenses.","body":"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.\nABC Permit\tTax for Corresponding License\nOn-premises malt beverage\t$25.00\nOff-premises malt beverage\t5.00\nOn-premises unfortified wine,\non-premises fortified wine, or both\t25.00\nOff-premises unfortified wine,\noff-premises fortified wine, or both\t25.00\n(1985, c. 114, s. 1; 2019-6, s. 4.5.)","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_105-113.78.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"c416c1d9e221af23144b9d7295995aebbc8913d31fad399eb4638d0004338a32","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-113.77","next":"us-nc/n.c.-gen.-stat.-105-113.79"},"notice":"GroundRules: Original legal text. Not legal advice."}