Code of Ordinances

Chapter 10 LICENSES AND BUSINESS REGULATIONS

ARTICLE VII. LICENSES FOR SPECIFIC BUSINESSES

Sec. 10-151. Alcoholic beverages--retail.

(a)   Every person engaged in the business of selling at retail within the corporate limits of the town malt beverages, including beer, as defined in North Carolina General Statutes Section 105-113.68 shall pay a license tax of:

(b)   Every person engaged in the business of selling at retail within the corporate limits of the town unfortified wine, as defined in North Carolina General Statutes Section 105-113.68 shall pay a license tax of:

(c)   The privilege license tax for retailers of fortified wines shall be the same as for retailers of unfortified wines; retailers of both unfortified and fortified wine shall pay only the license tax rate applicable to unfortified wine.

(d)   The rate of license tax levied under this section shall be for the first license issued to one (1) person; for each additional license issued to one (1) person an additional tax of ten (10) percent of the base tax shall be levied, such increase to apply progressively for each additional license issued to one (1) person.

(e)   All licenses issued under this section are annual licenses for the period May 1 to April 30.

(Ord. No. 2001-4-09/O-5, § II; Ord. No. 2010-03-08/O-1, § 1