Schedule A: Privilege license taxes limited under North Carolina General Statutes. Listed below are classifications of business activities governed within the North Carolina Revenue Laws, pursuant to G.S. § 160A-211. Businesses conducting these activities are taxed under this division in addition to divisions (A) and (C), if applicable.
(_) Beer licenses, from May 1 to April 30, not prorated:
(a) On-premises $15.00
(b) Off-premises $5.00
(c) Wholesale beer $37.50
(d) Tax on additional license: the tax stated in (a) or (b) 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.
(e) Chain stores applicable, per State Revenue Act.
(G.S. §§ 105-113.77, 150-113.79 and 105-113.70)
(_) Taxicabs, must comply with any restrictions of the city and state regulations $15.00
(G.S. §§ 20-97 et seq.)
(_) Wine license, from May 1 to April 30, not prorated:
(a) On-premises $15.00
(b) Off-premises $10.00
(c) Wholesale wine $37.50
(d) Tax on additional license: the tax stated in (a) or (b) 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.
(e) Chain stores applicable, per State Revenue Act.
(G.S. § 105-113.77, 150-113.79 and 105-113.70)
(Ord. 09-03-02, passed 3-10-09; Am. Ord. 09-06-02, passed 6-9-09; Am. Ord. 02-01-10, passed 2-9-10; Am. Ord. 11-06-01, passed 6-1-11; Am. Ord. 12-02-03, passed 2-14-12; Am. Ord. 13-06-02, passed 6-11-13; Am. Ord. 17-02-01, passed 2-14-17)