§ 16-32. Alcoholic beverage taxes levied

The following taxes are levied on the alcoholic beverage businesses listed herein:

(1) Wine and beer:

a. Beer-retail: (G.S. § 105-113.79)

On-premises, per year .....$15.00

Off-premises, per year .....5.00

b. Wine-retail: (G.S. § 105-113.79)

On-premises, per year .....15.00

Off-premises, per year .....10.00

c. Wholesale dealers:* (G.S. § 105-113.73)

Beer, per year .....37.50

Wine, per year .....37.50

Both wine and beer under same license .....62.50

* Only if dealer has a place of business in the town. Deliveries only are not taxed.

(2) The annual license fee started in (1) above is the fee for the first license issued to a person. The fee for each additional license issued to a person. The fee for each additional license issued to that person for the same year is ten (10) percent of the base license fee, that increase to apply progressively for each additional license.

refcross

Alcoholic beverages, Ch. 3.