|
If you operate a business in Durham County which engages in the selling of beer and wine, you will be required to obtain a beer and wine privilege license. North Carolina General Statute 106A-211 and the Durham County Privilege License Ordinance authorize the enforcement and collection of Privilege License tax for beer and wine.
All beer and wine business licenses must be posted. As part of the requirement, licenses should be posted within view in a public access area. It is the responsibility of the business owner to comply with these requirement.
If you are not sure if your business requires a license or if you need assistance with procedures for obtaining a license, please contact the Tax Administration Office at (919) 560-0300.
Failure to Purchase a Beer/ Wine Business License may result in penalties and fees assessed to the business owner. Such penalties and/or fees include:
 |
Five percent (5%) per month of the current yearly fee |
|
Criminal prosecution (this may include a fine of fifty dollars ($50.) per day |
|
Levy and sale of real or personal property |
|
Injunction against continuing to operate a business |
|
Levy against the property of the person liable for paying the license fee or garnishment of salary of the person responsible for paying the license fee |
LICENSE RENEWALS
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 (919) 560-0300.
ARTICLE V. PRIVILEGE LICENSE TAXES RESTRICTED BY LAW
| OCCUPATION, BUSINESS, ETC. |
|
G.S. |
|
FEE |
| Alcoholic Beverage Businesses: |
|
|
|
|
| Malt Beverages, Retail Off Premises |
|
105-113.78 |
|
$5.00 |
| Malt Beverages, Retail On Premises |
|
105-113.78 |
|
$25.00 |
| Unfortified Wines, Retail Off Premises |
|
105-113.78 |
|
$25.00 |
| Unfortified Wines, Retail On Premises |
|
105-113.78 |
|
$25.00 |
| Fortified Wines, Retail Off Premises |
|
105-113.78 |
|
$25.00 |
| Fortified Wines, Retail On Premises |
|
105-113.78 |
|
$25.00 |
*Application Fees are Non-Refundable.
|
