105-113.68. Definitions; scope. (a) Definitions. – The following definitions apply in this Article: (1) ABC Commission. – The North Carolina Alcoholic Beverage Control Commission established under G.S. 18B-200. (2) Repealed by Session Laws 2004-170, s. 6, effective August 2, 2004. (3) ABC permit. – Defined in G.S. 18B-101. (4) Alcoholic beverage. – Defined in G.S. […]
105-113.69. License tax; effect of license. The taxes imposed in Part 3 of this Article are license taxes on the privilege of engaging in the activity authorized by the license. Licenses issued under this Article authorize the licensee to engage in only those activities that are authorized by the corresponding ABC permit. The activities authorized […]
105-113.70. Issuance, duration, transfer of license. (a) Issuance, Qualifications. – Each person who receives an ABC permit shall obtain the corresponding local license, if any, under this Article. All local licenses are issued by the city or county where the establishment for which the license is sought is located. No documentation shall be required of […]
105-113.71. Nonissuance of license. (a) Refusal to Issue. – Notwithstanding G.S. 105-113.70, the governing board of a city or county may refuse to issue a license if it finds that the applicant committed any act or permitted any activity in the preceding year that would be grounds for suspension or revocation of his permit under […]
105-113.73. Misdemeanor. Except as otherwise expressly provided, violation of a provision of this Article is a Class 1 misdemeanor. (1939, c. 158, s. 525; 1971, c. 872, s. 2; 1981, c. 747, s. 32; 1985, c. 114, s. 1; 1993, c. 539, s. 701; 1994, Ex. Sess., c. 24, s. 14(c); 2003-402, s. 9.)
105-113.77. City malt beverage and wine retail licenses. (a) License and Tax. – Except in cities declining to require a license pursuant to G.S. 105-113.71(c), a 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 […]
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 […]
105-113.79. City wholesaler license. A city may require city malt beverage and wine wholesaler licenses for businesses located inside the city, but may not require a license for a business located outside the city, regardless whether that business sells or delivers malt beverages or wine inside the city. The city may charge an annual tax […]
105-113.80. Excise taxes on malt beverages, wine, and liquor. (a) Malt Beverage. – An excise tax of sixty-one and seventy-one hundredths cents (61.71 ) per gallon is levied on the sale of malt beverages. (b) Wine. – An excise tax of twenty-six and thirty-four hundredths cents (26.34 ) per liter is levied on the sale […]
105-113.81. Exemptions. (a) Major Disaster. – Wholesalers and importers of malt beverages and wine are not required to remit excise taxes on malt beverages or wine rendered unsalable by a major disaster. To qualify for this exemption, the wholesaler or importer shall prove to the satisfaction of the Secretary that a major disaster occurred. A […]
105-113.82. Distribution of part of malt beverage and wine taxes. (a) Amount. – The Secretary must distribute annually a percentage of the net amount of excise taxes collected on the sale of malt beverages and wine during the preceding 12-month period ending March 31 to the counties or cities in which the retail sale of […]
105-113.83. Payment of excise taxes. (a) Liquor. – The excise tax on liquor levied under G.S. 105-113.80(c) is payable monthly by the local ABC board and by a distillery permittee to the Secretary. The tax shall be paid on or before the 15th day of the month following the month in which the tax was […]
105-113.83A. Registration and discontinuance requirements; penalties. (a) Registration Required. – A person who holds a wine shipper permit issued under G.S. 18B-1001.1 or one or more of the following ABC permits issued under Article 11 of Chapter 18B of the General Statutes must register with the Secretary: (1) Unfortified winery. (2) Fortified winery. (3) Brewery. […]
105-113.84. Report of resident brewery, resident winery, resident wine producer, nonresident vendor, or wine shipper permittee. (a) A resident brewery, resident winery, resident wine producer, and nonresident vendor must file a monthly informational report with the Secretary. (b) A wine shipper permittee must file an annual report with the Secretary. (c) The report required by […]
105-113.85. Discount. Each wholesaler or importer who files a timely return and sends a timely payment may deduct from the amount payable a discount of two percent (2%). This discount covers losses due to spoilage and breakage, expenses incurred in preparing the records and reports required by this Article, and the expense of furnishing a […]
105-113.86. Bond or irrevocable letter of credit. (a) Wholesalers and Importers. – The Secretary may require a wholesaler or importer to furnish a bond in an amount that adequately protects the State from a wholesaler’s or importer’s failure to pay taxes due under this Article. The amount of the bond shall not be less than […]
105-113.87. Refund for excise tax paid on sacramental wine. (a) Refund Allowed. – A person who purchases wine for the purpose stated in G.S. 18B-103(8) may obtain a refund from the Secretary for the amount of the excise tax levied under this Article. The Secretary shall make refunds annually. (b) Application. – An applicant for […]
105-113.88. Record-keeping requirements. A person who is required to file a report or return under this Article must keep a record of all documents used to determine information the person provides in a report or return. The records must be kept for three years from the due date of the report or return to which […]
105-113.89. Other applicable administrative provisions. The administrative provisions of Article 9 of this Chapter apply to this Article. (1985, c. 114, s. 1; 1998-95, s. 26.)
