§ 6-21. Retail tax.

(a)

Licenses issued by the town under the authority of G.S. 105-113.77, as amended, shall be restricted to on-premises and off-premises as prescribed by G.S. ch. 18B.

(b)

Every person engaged in the business of selling malt beverages, as defined in G.S. 18B-101(9), as amended, shall pay an annual license tax as follows:

For on-premises malt beverages	$15.00
For off-premises malt beverages	$5.00

 

(c)

Every person engaged in the business of selling fortified wine, as defined by G.S. 18B-101(7), as amended, and/or selling unfortified wine, as defined by G.S. 18B-101(15), as amended, shall pay an annual license tax as follows:

For on-premises unfortified wine, on-premises fortified wine, or both	$15.00
For off-premises unfortified wine, off-premises fortified wine, or both	$10.00

 

(d)

If any person maintains more than one place of business from which retail malt beverages or fortified wine is sold, a separate license tax shall be paid for each separate place of business.

(e)

The tax stated is for the first license issued to a person. The tax for each additional license of the same type issued to that person for the same year is 110 percent of the base license tax, that increase to apply progressively for each additional license.

(Ord. No. 2018005, § 110.03, 2-27-2018)