GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1991

H	1 

HOUSE BILL 568

Short Title:  ABC Taxes Increased.	(Public)
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Sponsors: Representatives Ligon; Brawley, Brown, Howard, Justus, Privette, and Wilson.
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Referred to:  Finance.
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April 1, 1991

A BILL TO BE ENTITLED
AN ACT TO AMEND THE BEER AND WINE STATE LICENSE TAX.
The General Assembly of North Carolina enacts:
Section 1.  G.S. 18B-902(d) reads as rewritten:
"(d)	Fees. – An application for an ABC permit shall be accompanied by payment of the following application fee:
(1)	On-premises malt beverage permit –$200.00.
(2)	Off-premises malt beverage permit –$200.00.
(3)	On-premises unfortified wine permit –$200.00.
(4)	Off-premises unfortified wine permit –$200.00.
(5)	On-premises fortified wine permit –$200.00.
(6)	Off-premises fortified wine permit –$200.00.
(7)	Brown-bagging permit – $200.00, unless the application is for a restaurant seating less than 50, in which case the fee shall be $100.00.
(8)	Special occasion permit – $200.00.
(9)	Limited special occasion permit – $25.00.
(10)	Mixed beverages permit – $750.00.
(11)	Culinary permit – $100.00.
(12)	Unfortified winery permit – $100.00.
(13)	Fortified winery permit – $100.00.
(14)	Limited winery permit – $100.00.
(15)	Brewery permit – $100.00.
(16)	Distillery permit – $100.00.
(17)	Fuel alcohol permit – $10.00.
(18)	Wine importer permit – $100.00.
(19)	Wine wholesaler permit – $100.00.
(20)	Malt beverage importer permit – $100.00.
(21)	Malt beverage wholesaler permit – $100.00.
(22)	Bottler permit – $100.00.
(23)	Salesman permit – $25.00.
(24)	Vendor representative permit – $25.00.
(25)	Nonresident malt beverage vendor permit – $25.00.
(26)	Nonresident wine vendor permit – $25.00.
(27)	Any special one-time permit under G.S. 18B-1002 – $25.00.
(28)	Winery special show permit – $100.00."
Sec. 2.  G.S. 18B-902(e) reads as rewritten:
"(e)	Fee for Combined Applications. – If application is made at the same time for retail malt beverage, unfortified wine and fortified wine permits for a single business location, the total fee for those applications shall be two hundred dollars ($200.00).  If application is made at the same time for brown-bagging and special occasion permits for a single business location, the total fee for those applications shall be three hundred dollars ($300.00). If application is made at the same time for wine and malt beverage importer permits, the total fee for those applications shall be one hundred dollars ($100.00). If application is made at the same time for wine and malt beverage wholesaler permits, the total fee for those applications shall be one hundred dollars ($100.00). If application is made in the same year for vendor representative permits to represent more than one vendor, only one fee shall be paid. If application is made at the same time for nonresident malt beverage vendor and nonresident wine vendor permits, the total fee for those applications shall be twenty-five dollars ($25.00)."
Sec. 3.  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		$150.00
off-premises malt beverage,	beverage
or both
On-premises unfortified	Retail wine: on-		$150.00
wine, on-premises fortified	premises
wine, or both
Off-premises unfortified	Retail wine: off-		$150.00".
wine, off-premises fortified	premises
wine, or both
Sec. 4.  This act becomes effective April 31, 1991, and applies to any permit subject to renewal and applies to applications for permits filed on or after that date.