(A) Town policy is to charge the maximum permitted by state statutes, as shown below, or as hereinafter amended in the state statutes:
Category | Amount | G.S. Reference |
Off-premises malt beverage | $5 | 105-113.77 |
Off-premises unfortified wine, off-premises fortified wine, or both | $10 | 105-113.77 |
On-premises unfortified wine, on-premises fortified wine, or both | $15 | 105-113.77 |
On-premises malt beverage | $15 | 105-113.77 |
Taxi services | $15 | 160A-304 |
(B) The tax stated in 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.
(Prior Code, § 110.18)