\nA 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.\nABC Permit Tax for Corresponding License\nOn-premises malt beverage $25.00\nOff-premises malt beverage 5.00\nOn-premises unfortified wine,\non-premises fortified wine, or both 25.00\nOff-premises unfortified wine,\noff-premises fortified wine, or both 25.00\n(1985, c. 114, s. 1; 2019-6, s. 4.5.)
North Carolina Legal Code