How about those tastings that many beer or wine shops offer? An on-premises licenses would required for those tastings only if the shop charges its customers to sample its wares. If that bar were located in a city, it would need to obtain and pay for all four retail licenses from both the county and the city for a total annual tax of $125. For example, if a bar sells beer and wine for both on-site consumption and take-out, it would be required to pay all four local beer and wine retail license taxes. 105-113.79 (wholesale, municipalities) mandate the following taxes per business activity: Type of SaleĪ business must obtain a license and pay a tax for each of the permitted taxable activities it conducts. Readers interested in the details of this system should check out my SOG colleague Michael Crowell’s ABC chapter in our extensive County and Municipal Government book.įrom a local tax perspective, all you really need to know is that businesses selling beer and wine are required to obtain privilege licenses from their respective cities and counties and pay (minimal) taxes for those licenses. If you’ve ever visited an ABC (“Alcoholic Beverage Control”) store, you know that both the state and local governments are heavily involved with the regulation of alcoholic beverages. ( Municipal taxicab taxes are the other survivors.) All of those Super Bowl six-packs purchased in North Carolina were sold by retailers that paid local privilege license taxes on their business activities.īeer and wine privilege license taxes are one of the very few local business privilege license taxes that survived the General Assembly’s elimination of general privilege license taxes in 2015. What does this have to do with local governments? Taxes. But regardless of the actual total, we know that beer and wine sales soar during the week before the Super Bowl. That seems high, as this Asheville newspaper points out. One frequently cited study suggests that over 325 million gallons of beer will be consumed during the big game. Despite Cam’s absence from the big game, much of America will still be watching. Sadly the Panthers are not returning to the Super Bowl this year.
0 Comments
Leave a Reply. |
AuthorWrite something about yourself. No need to be fancy, just an overview. ArchivesCategories |