N.C. Gen. Stat. § 105-113.78 — County malt beverage and wine retail licenses

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 (1985, c. 114, s. 1; 2019-6, s. 4.5.)