(A) Retail license and tax. A person holding any of the following retail ABC permits for an establishment located within the corporate limits of the City of Asheboro shall obtain from the city clerk a city license for that activity. The annual tax for each license is as stated below.
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 division (A) of this section 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 110% of the base license tax, that increase to apply progressively for each additional license.
(C) Tax on malt beverage and/or wine wholesalers. City malt beverage and wine wholesaler licenses are required for businesses located within the corporate limits of the city. No such license is required for a business located outside the city, regardless of whether that business sells or delivers malt beverages or wine inside the city. The annual tax for a city malt beverage wholesaler and/or city wine wholesaler is $37.50.
(Ord. 19 ORD 6-15, passed 6-29-15; Am. Ord. 04 ORD 2-17, passed 2-9-17)