§ 105-113.77. City beer and wine retail licenses.
Part3. Local Licenses.
§ 105‑113.77. City beerand wine retail licenses.
(a) License and Tax. A person holding any of the following retail ABC permits for an establishmentlocated 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 Taxfor Corresponding License
On‑premises malt beverage...................................................................................................... $15.00
Off‑premises malt beverage......................................................................................................... 5.00
On‑premises unfortifiedwine,
on‑premises fortifiedwine, or both........................................................................................... 15.00
Off‑premises unfortifiedwine,
off‑premises fortifiedwine, or both........................................................................................... 10.00
(b) Tax on AdditionalLicense. The tax stated in subsection (a) is the tax for the first licenseissued to a person. The tax for each additional license of the same type issuedto that person for the same year is one hundred ten percent (110%) of the baselicense tax, that increase to apply progressively for each additional license. (1985,c. 114, s. 1.)