105-113.69. License tax; effect of license.
The taxes imposed in Part 3 of this Article are license taxes on the privilege of engaging in the activity authorized by the license. Licenses issued under this Article authorize the licensee to engage in only those activities that are authorized by the corresponding ABC permit. The activities authorized by each retail ABC permit are described in Article 10 of Chapter 18B of the General Statutes and the activities authorized by each commercial ABC permit are described in Article 11 of that Chapter. (1949, c. 974, s. 6; 1951, c. 378, s. 4; 1963, c. 426, s. 12; 1971, c. 872, s. 2; 1981, c. 747, s. 3; 1985, c. 114, s. 1; 1998-95, s. 15.)
Structure North Carolina General Statutes
North Carolina General Statutes
Article 2C - Alcoholic Beverage License and Excise Taxes.
§ 105-113.68 - Definitions; scope.
§ 105-113.69 - License tax; effect of license.
§ 105-113.70 - Issuance, duration, transfer of license.
§ 105-113.71 - Nonissuance of license.
§ 105-113.77 - City malt beverage and wine retail licenses.
§ 105-113.78 - County malt beverage and wine retail licenses.
§ 105-113.79 - City wholesaler license.
§ 105-113.80 - Excise taxes on malt beverages, wine, and liquor.
§ 105-113.82 - Distribution of part of malt beverage and wine taxes.
§ 105-113.83 - Payment of excise taxes.
§ 105-113.83A - Registration and discontinuance requirements; penalties.
§ 105-113.86 - Bond or irrevocable letter of credit.
§ 105-113.87 - Refund for excise tax paid on sacramental wine.