Beer / Wine License
North Carolina law, Part XII of S.L. 2014-3, eliminated (nearly) all city and county privilege license taxes for tax year beginning on July 1, 2015. Two licenses that remain in effect by law are for Beer/Wine and Peddlers.
Beer & Wine License
- Requires a Beer / Wine License Application (PDF)
- A copy of your state-issued beer/wine license is required to obtain a beer/wine license with the Town of Wilkesboro. Please bring it with you when applying for a town license.
- Beer and wine licenses expire on April 30th of each year and must be renewed by that date. For information concerning the renewal process, please contact the Tax Administration Office at 336-838-3951 and ask for Tax Collector Kathy Bare.
What Authorizes These Alcoholic Business Licenses
|
Alcoholic Beverage Businesses Inside Town Limits * Application fees are non-refundable. |
N.C.G.S. | Tax / Fee |
|---|---|---|
| Malt Beverages, Retail Off Premises | 105-113.77 | $5.00 |
| Malt Beverages, Retail On Premises | 105-113.77 | $15.00 |
| Unfortified Wines, Retail Off Premises | 105-113.77 | $10.00 |
| Unfortified Wines, Retail On Premises | 105-113.77 | $15.00 |
| Fortified Wines, Retail Off Premises | 105-113.77 | $10.00 |
| Fortified Wines, Retail On Premises | 105-113.77 | $15.00 |
| City Wholesaler of Malt Beverages and Fortified Wines | 105-113.79 | $37.50 |
Peddlers
Our Town Council requests that Peddlers complete an application for a Peddler's Permit with the Town Clerk.
If you would like more information on repealed privilege licenses:
- The two general statutes that were repealed in 2014 by the NC General Assembly: Part XII of S.L. 2014-3 repeals G.S. 153A-152 and G.S. 160A-211 as of July 1, 2015. Those two statutes authorize counties and cities respectively to levy privilege license taxes. Without those two statutes, counties and cities have no authority to levy privilege license taxes.
- UNC-SOG Coates-Cannon Law Blog
- NC General Assembly H150 Part XII — effective date 07/01/2015