Privilege License
Beer and Wine License
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 G.S. 105-33 (ncleg.gov) and the Durham County Privilege License Ordinance authorize the enforcement and collection of Privilege License tax for beer and wine. This license must be obtained prior to the sale of these beverages. 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.
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 1-919-560-0300.
License Fees and Renewals
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.
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 1-919-560-0300.
Penalty
It is unlawful to engage in business without obtaining a required privilege license. The penalty for failure to obtain a license is the greater of five dollars ($5) or five percent (5%) of the amount prescribed for the license per month or fraction thereof from the time the amount us due until the amount is paid, up to a maximum not to exceed twenty-five percent (25%). The penalty for failure to pay any tax when due is five percent(5%) of the tax due.
How to Obtain License
A license can be obtained by completing a Durham County Beer and Wine Application and mailing it along with the proper fees to:
Durham County Tax Collector
Beer/Wine Division
PO Box 3397
Durham, NC 27702-2719