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 Suzanne Tungate at stungate@sunsetbeachnc.gov or 910-579-6297 Ext. 1004.