Any person holding a retail ABC permit for an establishment located within the town to sell off- premises malt beverage and/or off-premises unfortified wine shall obtain from the town a town license for that activity. The annual tax for off-premises malt beverage shall be $5 and the annual tax for off- premises unfortified wine shall be $10. The taxes listed herein are 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 tax.
(G.S. § 105-113.77) (Prior Code, § 112.01) (Ord. passed 2-19-1990)