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.)