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County malt beverage and wine retail licenses.

G.S. 105-113.78
in effect
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§ 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. 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.)
Source: North Carolina General Assembly (ncleg.gov)URL: https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-113.78.htmlFetched: 10/19/2026

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