105-113.78. County malt beverage and wine retail licenses.
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 |