PRIVILEGE LICENSE & BEER/WINE LICENSE

 

The law, S.L. 2014-3, eliminated (nearly) all city and county privilege license taxes for tax years beginning on July 1, 2015. 

The only license that will remain will be the beer and wine licenses authorized as follows. Local beer and wine privilege license taxes are authorized by G.S.105-113.77 (city) and G.S. 105-113.79 (city wholesaler). Any business inside the town limits of Wilkesboro selling beer or wine for on-premises or off-premises consumption should be paying the applicable local beer and wine tax.

Forms Required:

  • Beer / Wine License Application
  • A copy of your state issued beer/wine license is required to obtain a beer/wine license with the Town of Wilkesboro. Please bring with you when applying for town license.
     

If you would like more information on repealed privilege license:

  • The two general statutes that were repealed in 2014 by the NC General Assembly: Part XII of S.L. 2014-3 repeals G.S. 153A-152 and G.S.160A-211 as of July 1, 2015. Those two statutes authorize counties and cities respectively to levy privilege license taxes. Without those two statutes, counties and cities have no authority to levy privilege license taxes. 

  • UNC-SOG Coates-Cannon Law Blog

  • NC General Assembly H150 Part XII - proposed effective date 07/01/2015