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.
​
License Renewals
​
​Beer and Wine Licenses expire on May 31st of each year and must be renewed by that date.
​
​Helpful Resources
​
​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