N.C.G.S. § 105-113.78 — 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 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.)