105-113.77. City malt beverage and wine retail licenses.
(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.