GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1991

H	1 

HOUSE BILL 486

Short Title:  Raise ABC License Taxes.	(Public)
─────────────────────────────────────── 
Sponsors: Representatives Anderson; Bowman, Fitch, H. Hunter, and Privette.
─────────────────────────────────────── 
Referred to:  Finance.
─────────────────────────────────────── 

April 1, 1991

A BILL TO BE ENTITLED
AN ACT TO INCREASE THE ANNUAL TAX ON STATE LICENSES REQUIRED FOR HOLDERS OF RETAIL ABC PERMITS.
The General Assembly of North Carolina enacts:
Section 1. G.S. 105-113.75 reads as rewritten: 
"§ 105-113.75. State beer and wine retail licenses.
A person holding any of the following retail ABC permits shall obtain a State license for the activity authorized by the permit. The annual tax for each license is as stated.
Corresponding 
ABC Permit	State License	Tax

On-premises malt beverage, 	Retail malt beverage	
off-premises malt beverage,	$100.00
or both 

On-premises unfortified 	Retail wine:  on-	 
wine, on-premises fortified	premises	100.00
wine, or both

Off-premises unfortified 	Retail wine:  off-	 
wine, off-premises fortified 	premises	100.00
wine, or both".
Sec. 2.  This act becomes effective May 1, 1991.