§ 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.)