North Carolina § 105-113.77 City malt beverage and wine retail licenses

North Carolina Statutes

§ 105-113.77 — City malt beverage and wine retail licenses

North Carolina § 105-113.77

Ch. 105Taxation

Art. 2CAlcoholic Beverage License and Excise Taxes

Subch. ILEVY OF TAXES

This text of North Carolina § 105-113.77 (City malt beverage and wine retail licenses) is published on Counsel Stack Legal Research, covering North Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.C. Gen. Stat. § 105-113.77 (2026).

Text

(a)License 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. ABC Permit Tax for Corresponding License On-premises malt beverage $15.00 Off-premises malt beverage 5.00 On-premises unfortified wine, on-premises fortified wine, or both 15.00 Off-premises unfortified wine, off-premises fortified wine, or both 10.00

(b)Tax 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 (11

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(a) License 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.
ABC Permit Tax for Corresponding License
On-premises malt beverage $15.00
Off-premises malt beverage 5.00
On-premises unfortified wine,
on-premises fortified wine, or both 15.00
Off-premises unfortified wine,
off-premises fortified wine, or both 10.00
(b) Tax 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.)