Beer & Wine License Tax

North Carolina General Statute 105-113.77 requires that any 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


Off premises malt beverage


On premises unfortified wine, on premises fortified wine, or both


Off premises unfortified wine, off premises fortified wine, or both


If you are opening a new establishment and do not currently hold a State ABC permit, please reference North Carolina General Statute Chapter 18B for the State regulations and requirements.

After obtaining your State ABC Permit, please make arrangements to pay your Town tax and receive your Town license by contacting Katie Atkins, Deputy Town Clerk, by phone at 910-579-6297 or