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A public reference institution of the State of North Carolina's law

North Carolina Law

N.C.G.S. § 105-113.77 — revision history

Text is never overwritten. Each amendment lands as a new version row with its own effective range.

  1. Version 1 — 2026-08-08 to present

    Scraped from ncleg.gov; The General Statutes include changes through S.L. 2026-7.

    (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. ABC Permit Tax for Corresponding License On-premises malt beverage $15.00 Off-premises malt beverage 5.00 On-premises unfortified wine, on-premises fortified wine, or both 15.00 Off-premises unfortified wine, off-premises fortified wine, or both 10.00 (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.)