North Carolina Statutes
§ 105-113.78 — County malt beverage and wine retail licenses
North Carolina § 105-113.78
JurisdictionNorth Carolina
Ch. 105Taxation
Art. 2CAlcoholic Beverage License and Excise Taxes
Subch. ILEVY OF TAXES
This text of North Carolina § 105-113.78 (County 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. § 105-113.78 (2026).
Text
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.)
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Nearby Sections
15
§ 105-1.1
Supremacy of State Constitution§ 105-103
Unlawful to operate without license§ 105-106
Effect of change in name of firm§ 105-109
Obtaining license and paying tax§ 105-109.1
Repealed by Session Laws 1999-337, s. 16§ 105-113.10
Manufacturers exempt from paying tax§ 105-113.105
Purpose§ 105-113.107
Excise tax on unauthorized substances§ 105-113.108
Reports; revenue stamps§ 105-113.109
When tax payableCite This Page — Counsel Stack
Bluebook (online)
North Carolina § 105-113.78, Counsel Stack Legal Research, https://law.counselstack.com/statute/nc/105/105-113.78.