- Departments L - Z
- Tax Assessor
- ABC Licenses
If you operate a business in Davidson County which engages in the selling of beer and wine, you will be required to obtain a beer and wine license.
North Carolina General Statute 105-113-78 authorizes the enforcement and collection of Privilege License tax for beer and wine.
Posting a License
All beer and wine business licenses must be posted within the establishment. 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 this requirement.
Do You Need a License?
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 Collection Office at 336-242-2176.
Penalties / Fees
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:
• 5% per month of the current yearly fee
• Criminal prosecution (this may include a fine of $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
Note: ABC License will not be renewed to those establishments which currently have delinquent real estate taxes.
Beer and Wine Licenses expire on May 31st of each year and must be renewed by that date.
For information concerning the renewal process, please contact the Tax Collection Office at 336-242-2176.
Article V. Privilege License Taxes Restricted By Law
Occupation, Business, Etc. G.S. Fee
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