Part 3. Local Licenses.

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

(a)        License and Tax. - 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.)