home > departments > finance > beer / wine license
BEER / WINE LICENSE
North Carolina law, Part XII of S.L. 2014-3, eliminated (nearly) all city and county privilege license taxes for tax year beginning on July 1, 2015.
A license that remains in effect by law is for Beer and Wine and is a type of privilege license.
What authorizes these licenses:
|
Alcoholic Beverage Businesses INSIDE TOWN LIMITS |
N.C.G.S. | Tax/Fee |
|
Malt Beverages, Retail Off Premises |
105-113.77 | $5 |
| Malt Beverages, Retail On Premises | 105-113.77 | $15 |
| Unfortified Wines, Retail Off Premises | 105-113.77 | $10 |
| Unfortified Wines, Retail On Premises | 105-113.77 | $15 |
| Fortified Wines, Retail Off Premises | 105-113.77 | $10 |
| Fortified Wines, Retail On Premises | 105-113.77 | $15 |
| City Wholesaler of Malt Beverages and Fortified Wines | 105-113.79 | $37.50 |
* Application fees are non-refundable
Forms Required:
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 a town license.
Beer and Wine Licenses expire on April 30th of each year and must be renewed by that date.
For information concerning the renewal process, please contact the Tax Administration Office at 336-838-3951 an9d ask for Tax Collector Kathy Bare.
Our police department request that Peddlers complete an application for a peddler's permit.
Forms Required:
If you would like more information on repealed privilege license:
- The two general statutes that were repealed in 2014 by the NC General Assembly: Part XII of S.L. 2014-3 repeals G.S. 153A-152 and G.S.160A-211 as of July 1, 2015.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.
-
NC General Assembly H150 Part XII - effective date 07/01/2015