NORTH CAROLINA GENERAL ASSEMBLY

1975 SESSION

 

 

CHAPTER 53

HOUSE BILL 88

 

 

AN ACT TO SIMPLIFY THE TAX RATES ON ALCOHOLIC BEVERAGES.

 

The General Assembly of North Carolina enacts:

 

Section 1.  G.S. 105-113.86 is amended by rewriting subsection (a) thereof in its entirety, to read as follows:

"(a)       (1)        In addition to the license taxes herein levied, a tax is hereby levied upon the sale of malt beverages of seven dollars and fifty cents ($7.50) per barrel of 31 gallons, or the equivalent of such tax on barrels of not less than seven and three-fourths (7-3/4) gallons, and on barrels, bottles, or other containers of less than seven and three-fourths (7-3/4) gallons a tax of twenty-six and six hundred eighty-eight one thousandths cents (26.688¢) per gallon.

(2)        In addition to all other taxes levied in this Chapter, there is hereby levied an additional tax or surtax upon the sale of malt beverages of seven dollars and fifty cents ($7.50) per barrel of 31 gallons, or the equivalent of such tax on barrels of not less than seven and three-fourths (7-3/4) gallons, and on barrels, bottles, or other containers of less than seven and three-fourths (7-3/4) gallons a tax of twenty-six and six hundred eighty-eight one thousandths of a cent (26.688¢) per gallon. Notwithstanding any provisions of subsection (p) of this section, none of the revenues collected pursuant to the tax imposed by this subsection shall be allocated or distributed to any county or municipality, but all of said revenue derived from the increase in tax rates imposed by this subsection shall be paid into the General Fund of the State."

Sec. 2.  G.S. 105-113.93 is amended by rewriting the same to read as follows:

"§ 105-113.93.  Tax on spirituous liquors. — In lieu of the taxes levied in the 'North Carolina Sales and Use Tax Act' on the sale of spirituous liquors, there is hereby levied a tax of twenty‑two and one-half percent (22-1/2%) on the retail price of spirituous liquors of every kind that are sold in this State, including liquors sold in county or municipal ABC stores.

The taxes levied in this section shall be payable monthly, at the same time and in the same manner as the taxes levied in the 'North Carolina Sales and Use Tax Act', and the liability for such tax shall be subject to all the rules, regulations and penalties provided in said act, and in other sections of Subchapter I, Chapter 105 of the General Statutes, for the payment or collection of taxes."

Sec. 3.  G.S. 105-113.94 is repealed in its entirety.

Sec. 4.  This act shall become effective on August 1, 1975.

In the General Assembly read three times and ratified, this the 14th day of March, 1975.