GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1993

S	2 

SENATE BILL 957
Second Edition Engrossed 5/12/93

Short Title:  Surry Beer/Wine Tax.	(Local)
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Sponsors: Senator Folger.
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Referred to:  Finance.
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April 26, 1993

A BILL TO BE ENTITLED
AN ACT TO AUTHORIZE SURRY COUNTY TO LEVY AN ADDITIONAL PRIVILEGE LICENSE TAX ON BEER AND WINE RETAILERS.
The General Assembly of North Carolina enacts:
Section 1.  G.S. 105-113.78 reads as rewritten:
"§ 105-113.78. County beer and wine retail licenses.
(a)	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
(b)	A county may levy an additional privilege license tax on a person holding any of the following retail ABC permits for an establishment located in the county.  The additional annual tax for each license may not exceed the following maximum amounts:
ABC Permit	   Maximum Additional Tax
for Corresponding License
On-premises malt beverage 	$175.00
Off-premises malt beverage 	195.00
On-premises unfortified wine,
on-premises fortified wine, or both 	175.00
Off-premises unfortified wine,
off-premises fortified wine, or both 	175.00
A tax levied under this subsection shall become effective May 1 following the adoption of the resolution levying the tax."
Sec. 2.  This act applies only to Surry County.
Sec. 3.  This act is effective upon ratification.