North Carolina § 105-113.79 City wholesaler license

North Carolina Statutes

§ 105-113.79 — City wholesaler license

North Carolina § 105-113.79

Ch. 105Taxation

Art. 2CAlcoholic Beverage License and Excise Taxes

Subch. ILEVY OF TAXES

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Bluebook

N.C. Gen. Stat. § 105-113.79 (2026).

Text

A city may require city malt beverage and wine wholesaler licenses for businesses located inside the city, but may not require a license for a business located outside the city, regardless whether that business sells or delivers malt beverages or wine inside the city. The city may charge an annual tax of not more than thirty-seven dollars and fifty cents ($37.50) for a city malt beverage wholesaler or a city wine wholesaler license. (1985, c. 114, s. 1; 1998-95, s. 21.)
Part 4. Excise Taxes, Distribution of Tax Revenue.

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A city may require city malt beverage and wine wholesaler licenses for businesses located inside the city, but may not require a license for a business located outside the city, regardless whether that business sells or delivers malt beverages or wine inside the city. The city may charge an annual tax of not more than thirty-seven dollars and fifty cents ($37.50) for a city malt beverage wholesaler or a city wine wholesaler license. (1985, c. 114, s. 1; 1998-95, s. 21.)
Part 4. Excise Taxes, Distribution of Tax Revenue.