105-113.77. City malt beverage and wine retail licenses.
(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.
(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.)
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.