Part 3. Local Licenses.

§ 105-113.77.  City beer and wine retail licenses.

(a)        License and Tax. - 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 tax for each license is as stated.

ABC Permit                                                                                      Tax for Corresponding License

On-premises malt beverage.................................................................................................... $15.00

Off-premises malt beverage....................................................................................................... 5.00

On-premises unfortified wine,

  on-premises fortified wine, or both....................................................................................... 15.00

Off-premises unfortified wine,

  off-premises fortified wine, or both...................................................................................... 10.00

(b)        Tax on Additional License. - The tax stated in subsection (a) is the tax 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 one hundred ten percent (110%) of the base license tax, that increase to apply progressively for each additional license. (1985, c. 114, s. 1.)