105-113.78. County malt beverage and wine retail licenses.
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.
(1985, c. 114, s. 1; 2019-6, s. 4.5.)
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.