Amends GS 105-113.77 and GS 113.78 to authorize the City of Durham and Durham County, respectively, to increase license taxes for ABC permits for on-premises malt beverages, off-premises malt beverages, on-premises unfortified wine and fortified wine, or both, and off-premises unfortified wine and fortified wine, or both, to $250.
Amends GS 105-113.79 to authorize the City of Durham to assess an annual tax of $250 for a wholesaler license.
Effective May 1, 2011.