A BILL TO BE ENTITLED
AN ACT to increase the excise tax on malt beverages based on the alcohol by volume of the beverage.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑113.80(a) reads as rewritten:
"(a)	Beer. – An excise tax of fifty‑three and one hundred seventy‑seven one thousandths cents (53.177¢) per gallon is levied on the sale of malt beverages that have an alcohol by volume content of not more than six percent (6%). An excise tax of seventy‑nine and four hundred eighty‑five one-thousandths cents (79.485¢) per gallon is levied on the sale of malt beverages that have an alcohol by volume content of more than six percent (6%) and up to and including sixteen percent (16%). An excise tax of ninety and eighty‑four hundredths cents (90.84¢) per gallon is levied on the sale of malt beverages that have an alcohol by volume content greater than sixteen percent (16%)."
SECTION 2.  This act is effective when it becomes law.